Importance of material accounting methodology in digitalization of accounting
Keywords:
Materials report, line figures, column figures, balance of materials, receipt of materials, receipt of materials, cost estimate, planned cost, actual cost, shipping cost, cost variances, transportation-preparation costs, production, internal transportation, internal location of materials, goods delivery providers, materially responsible persons, structures.Abstract
The methodology for recording the movement of goods and material resources in monetary terms consists in compiling a statement #10 "Movement of goods and material values". The register is a consolidated analytical accounting register, the structure of which is divided into five parts based on the tasks of compiling reporting data. The register, which includes the methodological structure and content of materials, allows for the organization of synthetic accounting of materials income - by sources and expenses - by causes, with examples. It also shows that the balance of materials is formed at the beginning of the reporting month and is calculated by the balance method at the end of the reporting month.
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