Features of the program: flexible staffing without limiting the level of nesting with the ability to include branches with their own structure; import and export of data on employees from 1C programs (Accounting, Salary and Personnel, Integrated, etc.); saving orders and reports in editable XLS formats , DOC or ODT, ODS (regardless of whether you have Microsoft Office or Open Office installed); a time sheet that is automatically generated based on existing orders for the employee and his work schedule. The timesheet has a convenient interface for editing and entering hours worked. All changes made to the timesheet are immediately reflected in the document flow in the form of corresponding orders; the ability to store external documents in various formats (Word, Excel, images, etc.) within the program; the ability to hire several employees with different rates per staff unit; the ability for one employee to work in various positions within one organization at different rates; The program is designed to help personnel officers when calculating length of service. Based on the entries in the work book, the total and continuous length of service of employees is calculated. All calculations made by the user are automatically saved in the database. Thus, the program is an electronic file cabinet of employees’ work records. The program has a fully completed directory of dismissal articles in accordance with the new Labor Code. The program's user interface is intuitive, and working with the program does not require in-depth knowledge of working with a personal computer. The program also has the function of printing a report on the length of service of employees. The program allows you to keep records of internal documents, incoming and outgoing correspondence (faxes, e-mails, postal letters, etc.). You will be able to assign a list of those responsible for approving incoming documents with subsequent status tracking with notification of the approval date. The program can attach an unlimited number of attached files of any format (scanned fax, MS Word, MS Excel, etc.) to a document, maintain structured directories for employees (coordinators and executors), organizations (recipients and senders), generate visual reports on internal documents (keep a journal of documents for the organization) and correspondence, search for the required document using one or more details (number, type, date of creation, etc.)
Inventory control- this is a quantitative, operational accounting of the movement of inventory in warehouses, in workshop (precinct) storerooms and other places where inventories are stored.
The main document for recording the movement of inventory items in a warehouse (storeroom) is a warehouse accounting card.
Form No. M-12 is used for operational accounting of the movement of materials, materials and equipment, finished products and other types of inventory in the warehouse (storeroom). A card is opened in the accounting department for each name, grade and size of a specific type of inventory item for the year, with the balance of inventory transferred to the beginning of the year from the previous year’s card. General form form No. M-12, approved by order of the Ministry of Statistics of Ukraine dated June 21, 1996 No. 193, given in table. 5.8. For the purpose of practical application, the warehouse registration card form is printed on both sides. On the front side there are general details of the form (enterprise, name of the form, etc.), and on the back - only columns for recording the movement of values accounted for in this card. A fragment of such a construction of a warehouse accounting card is given in Table. 5.9.
Table 5.8
Table 5.9
Entries on the receipt and consumption of materials in warehouse accounting cards are carried out directly by financially responsible persons (warehouse managers, storekeepers) on the basis of receipt and expenditure documents drawn up in the prescribed manner. On large warehouses with the consent of financially responsible persons, warehouse accounting cards are filled out by accountants. The balances of materials in warehouse accounting cards are calculated (displayed) daily at the end of the working day. The serial numbers of records are indicated from the beginning of the year.
In warehouse accounting cards, details are filled in that characterize the storage locations for materials (racks, storerooms). And in places where inventory items are stored, a material label of standard form No. M-16 is attached.
Warehouse registration cards are issued to materially responsible persons against receipt Register of card issuance(Table 5.10).
Table 5.10
The material label is intended to characterize the materials of each item number located in storage areas. The label form, filled out with the necessary data, serves as a passport for material assets (Table 5.11).
Table 5.11
The release of materials into production is usually carried out on the basis of pre-established limits. The main documents for the release of materials from the warehouse are limit and withdrawal cards (standard forms No. M-8 and M-9), an act of demand for replacement ( additional leave) materials (standard form No. M-10) and invoice for release (internal movement of materials (standard form No. M-11).
Limit cards are used to register the release of materials that are systematically consumed in the manufacture of products, as well as to carry out current control for compliance with established limits for the supply of materials for production needs and are supporting documents for writing off material assets from the warehouse.
Limit cards are issued by the production and technical department, the planning and economic department or the supply department for one or more items of materials in two copies. Before the beginning of the month, one copy is transferred to the workshop (site) - the consumer of materials, the second - to the warehouse or storeroom of the workshop (site). The release of materials into production is carried out by the warehouse upon presentation to the workshop of its copy of the limit card.
The storekeeper notes in both copies the date and quantity of material issued, after which he determines the remainder of the limit for each item number of materials. The limit and intake card of the workshop (area) is signed by the storekeeper, and the limit and intake card of the warehouse is signed by a representative of the workshop (area).
Using the limit-receipt card, records are also kept of materials that were not used in production and returned to the warehouse. In this case, the return will not be processed using other additional documents.
The warehouse transfers limit-fence cards to the accounting department after the limit has been used.
Form No. M-8 is intended for multiple release of one item number of materials for one month (Table 5.12).
Table 5.12
Form No. M-9 (Table 5.13) is intended for four-time release of limited materials related to one type of cost (order) in one month.
Table 5.13
The release of materials, the need for which arises periodically, the replacement of materials, as well as additional (extra-limit) release of materials is formalized by an Act of Requirement for the replacement (additional release) of materials of standard form No. M-10 (Table 5.14). The requirement combines an administrative and justifying document.
Table 5.14
A demand act is issued for one type of materials and its reusable release within the limit in two copies: one copy for the recipient (workshop, site, etc.), the second for the warehouse.
The storekeeper notes in both copies of the demand statement the date and quantity of material released, after which the balance is determined.
The warehouse manager (storekeeper) signs the act of demand of the recipient (workshop, site), and the representative of the recipient (workshop, site) signs the act of demand of the warehouse.
The transfer of acts of demand to the accounting department is carried out after the entire amount of necessary material has been issued.
Excessive supply of materials and replacement of some types of materials with others is allowed only with the permission of the head of the enterprise, chief engineer or authorized persons.
The release of materials within the enterprise, including the supply to the farms of the enterprise located outside its main territory, is carried out according to the invoice request for the release (internal movement) of materials of standard form No. M-11 (Table 5.15).
Table 5.15
The same invoices-requirements form No. M-11 are used to formalize the delivery of production waste, waste from defects, material assets from the liquidation of fixed assets, from the dismantling of temporary structures, etc. to the warehouse.
Column 11 "Inventory number" of form No. M-11 is filled in in the case of accounting for low-value and wearable items by inventory numbers.
The demand invoice is written out in two copies: one is intended for writing off valuables from the one who transfers, and the second is for posting valuables to the one who accepts.
The movement of material assets outside the territory of the enterprise (including in the case of their movement to other organizations) is taken into account in accounting. In case of such a movement, an authorized person draws up a primary document. Its name and form can be approved by the organization independently in compliance with the law. In addition, the official unified form of the primary document can be used - consignment note M-15.
Primary accounting document for moving the MC to the side
The document in question was previously included in the list of mandatory primary documentation forms approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 N 71a. However, at present, the mandatory use of it has lost its relevance (Information of the Ministry of Finance No. PZ-10/2012).
Today, organizations have the right to independently determine whether to use a unified form of primary documentation or to develop and approve such a form independently.
Business entities have the opportunity to independently develop and apply primary documentation that complies with the law related to the transfer of MC to the outside (including the form in question).
The self-approved form must, in particular, contain:
- name and date;
- name of the business entity;
- content of the corresponding operation (fact);
- measurement value;
- names of positions and signatures of persons responsible for registration of the relevant operation (fact).
Let us dwell in more detail on the use of the unified form M-15.
Invoice for issue of materials to the side
The unified invoice form for the release of material assets is filled out in duplicate by the person responsible for their transfer on the basis of:
- concluded agreements (contracts);
- received orders;
- other documents for the release of material assets;
- powers of attorney to receive valuables.
In addition, the requirements stipulated in clauses 12 and 13 of the Methodological Instructions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n, namely:
- proper registration indicating all required details and signatures;
- putting dashes in empty fields of the document;
- The numbering of documents should ensure that there are no repetitions of numbers in the current reporting year.
The completed form of the primary document must be signed by the delivery and receiving parties and submitted to the accounting department in order to reflect the movement of materials in accounting.
If an error is made when filling out the form, the incorrect information should be crossed out with one line and the correct information should be indicated above the error so that it is easy to read (clause 4.2 of the Regulations, approved by the USSR Ministry of Finance on July 29, 1983 N 105).
It is also important to remember that errors made during the preparation of primary documentation, if they do not interfere with the establishment of the circumstances of the fact of economic life, cannot be the basis for the corresponding additional tax charges (see.