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Inventory counting procedures for large cattle feed mill plant factories

feed making machinery for advanced cow farm

1. Preparatory work before inventory

Inventory management personnel, generally three days before the end of the month, and seven to fifteen days before the end of the year, make various preparations before the inventory to ensure efficient, orderly, and error-free inventory. The content includes:

(1) Arrange goods, clear barrels, clear piles, and close warehouses.

(2) Clear out the procedures for the goods to and from the warehouse.

(3) Check the cargo location card and cargo location.

(4) There are enough products for sale.

2. On-site inventory

On the day of inventory counting, inventory management personnel and accounting personnel go to the inventory storage place to organize an on-site meeting. The inventory number is the actual number. The steps are:

(1) Inventory inventory types, specifications, pieces, and quantities.

(2) Fill in the inventory counting registration form item by item as required.

(3) Check the correctness, after countersigning, report to the director in charge for review.

3. Account verification

With the assistance of the accounting staff, the inventory management staff should check the inventory number and the account number one by one in a timely manner, and fill in the "Monthly Warehouse Inventory Report" truthfully. The steps are as follows:

(1) Check accounts and items one by one.

(2) Calculate the loss, fill in the loss report and submit it to the production department and the finance department.

(3) Loss and depletion of account balance.

(4) Find out the reason for the inventory deficit and correct the error.

(5) Fill in the current inventory report.

4. Account book check

Refers to the check of the inventory account book of the inventory management staff and the account book of the financial staff.

(1) Check account books.

(2) Correcting wrong accounts, missing accounts, reaccounts, etc.

(3) Finally check the current inventory report.

(4) The inventory report is submitted to the production department and the finance department.

5. Difference analysis

After the inventory is counted, the profit and loss processing: the accountant should immediately fill in the "Inventory Inventory Difference Analysis Form" in triplicate, and the warehouse supervisor instructs the inventory management personnel to find out the reason and then transfer it to the manager of the department for countersigning and report to the accounting department. , The production department is a joint, and the warehouse supervisor owns a joint.

6. Raw material reconciliation

The raw material adjustment should be carried out once a month, and the raw materials with a smaller number of differences can be extended, but not more than once every three months.

7. Cost accounting

(1) Unified accounting standards.

(2) The production department and the finance and accounting department take the monthly inventory report, the difference analysis table, the "inventory reconciliation notice" and relevant vouchers and account books as the accounting basis.

(3) Accounting procedures are unified by the Finance and Accounting Department.

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