Each organization must keep records of goods, that is, register their arrival and departure. By the accounting department, all documents are formed into registers. In order to verify the balances and the accuracy of all shipping documents, for example, consignment notes, it is necessary to draw up commodity reports.
Instructions
Step 1
Product reports are drawn up within the period specified by the manager, but it should not exceed ten days. It is also possible to conduct a check twice in one period, for example, in the case of an inventory, when it is necessary to make a report before and after it.
Step 2
This document is drawn up by an employee who is the materially responsible person for this type of product. A commodity report is drawn up in two copies, one of which is transferred to the accounting department, the second remains with the materially responsible employee.
Step 3
Commodity reports must be numbered in an end-to-end order, and it must begin at the beginning of the year. But there is an exception: if the person in charge is not appointed by the head of the organization from the beginning of the year, then the numbering will begin from the moment the employee starts his duties.
Step 4
Corrections in reports are allowed, but only with one line strikethrough inaccurate information. Above you need to write the correct one, and next to it write: who made the adjustments, the date and the list. In no case should the data be smeared with a corrector or crossed out with several lines.
Step 5
Most often, for a commodity report, form No. TORG-29 is used, which consists of two pages. In one, the receipt is registered, in the other - the expense. First, you must indicate the name of the organization in full, for example, Limited Liability Company "Vostok". Then indicate the structural unit, for example, administration.
Step 6
Then you must indicate the materially responsible person, position and personnel number. In the table below, indicate the balance at the beginning of the check, this figure must correspond to the final figure in the previous product report.
Step 7
In the sales report, you will see the columns: document, amount. In the first, you must indicate the date and number of shipping documents, the amount indicates the cost of the goods (sale or purchase). Documents should be entered in chronological order, while being extremely careful. Then summarize.
Step 8
Then go to the second page - expenses. The documents should also be entered there in chronological order. The documents that are received as a result of the return of the goods may also be indicated here. Summarize at the end and write down the remainder at the end of the test.
Step 9
After the table, you will see the "Application" column, where you must specify the number of shipping documents. Then the responsible person must sign the document.
Step 10
After that, the report is submitted to the accounting department. It must be checked on the day of delivery. The accountant, having checked the data, must put down marks in the 6th and 7th column of the trade report. It is necessary not only to verify the data of the documents, but also to calculate all the amounts. After that, the accountant signs the report.
