Duration: 8 hours
Topic 15. Accounting for the movement of inventory items.
Basic theoretical questions.
1. Accounting for the receipt of goods in the pharmacy. Preparation of documents for incoming goods. The procedure for processing requirements – waybills for goods.
2. Accounting for the sale of goods. Payment of invoices for goods.
3. Accounting for containers, auxiliary materials, fixed assets.
4. Primary and accumulative documents for the accounting of goods and other accounting groups. Commodity report. Pharmacy monthly report.
Documentation of acceptance of inventories from suppliers
The economic assets of the enterprise are represented not only by non-current assets (fixed assets, intangible assets, etc.), but also by working capital. Unlike non-current assets, current assets are used in the production or sale process once. Part of working capital are inventories (IPZ). In pharmacies, these include goods, materials, some types of packaging.
The methodological foundations for the formation in accounting of information about the inventories located in the organization are established by PBU 5/01 “Accounting for inventories” dated 06/09/2001 and Methodological guidelines for accounting for inventories, approved by order of the Ministry of Finance of Russia dated 12/28/01 No. 119n (as amended by the order of the Ministry of Finance of Russia dated April 23, 2002 No. 33n). According to these documents, the following assets are accepted by organizations as inventories:
used as raw materials, materials, etc. in the manufacture of products intended for sale (performance of work, provision of services);
intended for sale (goods);
used for the management needs of the organization.
From the point of view of accounting units, inventories include groups:
finished products (from manufacturing enterprises);
goods (from trading enterprises).
Materials – the type of stocks, which include: raw materials (for example, medicinal plant raw materials harvested by a pharmacy); auxiliary materials used to influence raw materials and basic materials, to give products certain consumer properties (for example, closures, labels, etc. used in the manufacture of extemporaneous dosage forms); fuel (for example, gasoline used in the operation of official vehicles); spare parts; construction and other materials (stationery, household goods, etc.) and other similar valuables.
Finished products – part of the inventories intended for sale (the end result of the production cycle, assets completed by processing (assembly), the technical and qualitative characteristics of which comply with the terms of the contract or the requirements of other documents in cases established by law).
Goods are part of the inventories acquired or received from other legal entities or individuals and intended for sale. The necessary prerequisites for proper accounting and effective control over the safety of MPZ are:
availability of properly equipped warehouses and material rooms;
placement of stocks in accordance with the requirements for their storage;
establishing the procedure for rationing the consumption of individual groups of reserves;
determination of the circle of persons responsible for the acceptance, storage and release of inventory, as well as for the correct and timely documentation of these operations; conclusion with these persons in accordance with the established procedure of agreements on liability;
availability of a list of persons entitled to sign primary documents, approved by the head of the organization in agreement with the chief accountant (the list indicates the position, last name, first name, patronymic and level of competence (type or types of operations for which this official has the right to make decisions)).
The main business processes related to the MPZ are the processes of supply and consumption.
Supply process. It implies studying the demand for goods and materials, determining the need, choosing a supplier, drawing up contractual relations, as well as accepting goods by the buyer. The logical continuation of the process of studying demand, determining the need and choosing a supplier is the execution of contractual relations between the pharmacy and the supplier (conclusion of an agreement). Most often, a pharmacy concludes two types of contracts with suppliers: a contract of sale; commission agreement.
The content and essential terms of these types of contracts are regulated by the Civil Code of the Russian Federation.
Chapter 30 of the Civil Code of the Russian Federation provides that under a sales contract, one party (seller) undertakes to transfer a thing (goods) property to the other party (buyer), and the buyer undertakes to accept this goods and pay a certain amount of money (price) for it. The terms of the contract for the sale of goods are considered agreed if the contract allows you to determine the name and quantity of the goods. In addition, when concluding a contract, the parties usually agree and fix in it:
– the deadline for the seller to fulfill the obligation to transfer the goods to the buyer, the requirements for the assortment and quality of the goods;
– the procedure and terms of payment for the goods;
– consequences of violation of contractual obligations (fines, penalties, forfeits, etc.);
– the procedure for the delivery of goods and the distribution of transport costs between the supplier and the buyer, etc.
Under a commission agreement (Chapter 51 of the Civil Code of the Russian Federation), one party (commission agent) undertakes, on behalf of the other party (principal), for a fee, to make one or more transactions on its own behalf, but at the expense of the principal. The essential difference between a commission agreement and a supply agreement is that when concluding a commission agreement, things received by the commission agent from the principal or acquired by him at the expense of the principal remain the property of the principal.
A commission agreement may be concluded for a fixed period or without specifying the period of its validity, with or without indicating the territory of its execution, with the obligation of the committent not to grant third parties the right to make transactions in his interests and at his expense, the commission of which is entrusted to the commission agent, or without such obligations, with or without conditions, regarding the range of goods that are the subject of the commission.
The commission agent is obliged to execute the commission accepted by him on the most favorable terms for the principal in accordance with the instructions of the principal, and in the absence of such instructions in the commission agreement, in accordance with the customs of business turnover or other usually imposed requirements. In the event that the commission agent made a transaction on terms more favorable than those specified by the committent, the additional benefit is shared equally between the committent and the commission agent, unless otherwise provided by agreement of the parties.
Upon execution of the order, the commission agent is obliged to submit the commission agent’s report to the committent and transfer to him everything received under the commission agreement. The principal having objections to the report must inform the commission agent about them within 30 days from the date of receipt of the report, unless a different period is established by agreement of the parties. Otherwise, the report, unless otherwise agreed, is considered accepted.
The committent is obliged to pay the commission agent the remuneration stipulated by the parties in the contract. In addition to paying the commission fee, he is obliged to reimburse the commission agent for the amounts spent by him on the execution of the commission order. At the same time, the commission agent is not entitled to reimbursement of expenses for the storage of the property of the committent located with him, unless otherwise provided in the law or the contract of the commission.
The stages of studying demand, determining needs, choosing a supplier and concluding a contract are important for the supply process, since they largely determine the optimal stock of goods in terms of size and structure. However, at these stages, changes in the composition and sources of economic funds usually do not occur, and the results of these stages are not reflected in accounting. The first transaction associated with a change in economic assets and reflected in accounting is the operation for the acceptance of inventories from the supplier.
The terms of the contract concluded by the pharmacy with the supplier may provide for various options for the delivery of MPZ:
– with the involvement of a transport organization (railway, water, air or road transport);
– without the involvement of a transport organization (delivery by the supplier’s transport or pickup from its warehouse).
Given this, the place of receipt of goods from the supplier may be:
– railway station, water station, air terminal;
– pharmacy (delivery by road by the supplier or transport organization);
– supplier’s warehouse (self-delivery).
The place of receipt of the goods by the pharmacy determines: the scope of control over the delivered products directly at the place of its receipt;
features of documenting the acceptance and powers of the buyer’s representative.
When receiving goods outside the organization, the employees who accept the goods must have a power of attorney from their organization for the right to receive the goods. A power of attorney is a written authorization issued by one person to another person for representation before third parties. The procedure for issuing a power of attorney is established by paragraph 5 of Art. 185 of the Civil Code of the Russian Federation, which, in particular, provides that a power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by its constituent documents, with the seal of this organization attached.
A power of attorney on behalf of a legal entity based on state or municipal property to receive or issue money and other property values must also be signed by the chief (senior) accountant of this organization. The power of attorney must indicate the date of its execution. The term of the power of attorney may not exceed three years. If the term is not specified in the power of attorney, it shall remain in force for one year from the date of its execution.
To formalize the right of a person to act as a trustee of the organization upon receipt of material assets released by the supplier, the power of attorney form 7.1 is intended.
The power of attorney must be completely filled out and have a sample signature of the person in whose name it is issued. The validity of the power of attorney to receive material assets, as a rule, is 15 days.
The power of attorney, issued by the accounting department in one copy, is issued to the recipient against signature on the stub of the power of attorney, which remains in the pharmacy in the ledger of issued powers of attorney and allows you to control the execution of instructions by persons to whom the power of attorney was issued. Issuance of powers of attorney to persons not working in the organization is not allowed.
Acceptance of cargo is carried out according to quantity and quality. Quality control methods are determined by GOSTs for the relevant goods. The order of acceptance of products is currently established by the parties to the contract and the customs of business. When determining these conditions in the contract, the buyer and supplier may be guided by the procedures for accepting goods in terms of quantity and quality, approved by the decisions of the State Arbitration Court under the Council of Ministers of the USSR, and set forth in the Instructions on the procedure for accepting products for industrial purposes and consumer goods in terms of quantity No. P-6 dated 06/15/65 damage, dated 12/29/73 No. 81, dated 11/14/74 No. 98, dated 06/23/75 No. 115, as amended. dated October 22, 1997); Instructions on the procedure for accepting products for industrial purposes and consumer goods in terms of quality No. P-7 (dated 04.25.66 as amended by 12.29.73 No. 81, 11.14.74 N 98, 06.23.75 N 115) and next to others.
Acceptance of MPZ at the railway station, water station, at the airport terminal. It is carried out immediately after receiving a notice of the arrival of the cargo (late receipt of the cargo leads to additional costs, including fines associated with the storage of cargo at the station or airport terminal). At the place of receipt of goods, acceptance is carried out according to the number of places and gross weight on the basis of those documents, the execution of which is provided for by the relevant transport charter or code (cargo receipt, railway bill of lading, bill of lading, etc.). In this case, upon acceptance, the pharmacy representative is obliged to inspect the cargo and check:
– serviceability of the container, the presence of seals of the sender and marking on it;
– compliance of the name of the cargo and the transport marking on it with the data specified in the transport document;
– compliance with the established transportation rules that ensure the protection of cargo from damage and deterioration (stowage, temperature conditions, etc.).
In the absence of accompanying documents, an Act on the actual availability of goods is drawn up, which indicates the absence of accompanying documents for the cargo.
When discrepancies are established between the actually received cargo and the data of the accompanying documents, the pharmacy representative, together with the representative of the transport organization, must draw up a Commercial Act, which reflects the discrepancies established upon acceptance. The commercial act is subsequently used to file a claim with the transport organization.
The cargo accepted by the number of places and gross weight from the transport organization is accepted directly at the pharmacy in terms of quality and completeness.
Acceptance of MPZ upon delivery by road transport organization. It is carried out on the basis of a consignment note (form 1-T) in terms of the number of seats and gross weight in a manner similar to acceptance at a railway station, water station or airport. The bill of lading is designed to record the movement of inventory items and payments for their transportation by road and consists of two sections:
– commodity, which determines the relationship between consignors and consignees and serves to write off inventory items from the consignor and post them to the consignee;
– transport, which determines the relationship of the consignor-customer of vehicles with the organization-owner of vehicles that carried out the transportation of goods, and serves to account for the transport work and settlements of the consignor or consignee with the organization-owner of vehicles for the services provided by them for the transportation of goods.
The bill of lading is issued in four copies:
the first remains with the consignor and is intended for the write-off of inventory items; the second, third and fourth copies, certified by the signatures and seals (stamps) of the consignor and the signature of the driver, are handed over to the driver; the second is handed over by the driver to the consignee and is intended for posting inventory items from the consignee; the third and fourth copies, certified by the signatures and seals (stamps) of the consignee, are handed over to the organization that owns the vehicle. The third copy, which serves as the basis for settlements, is attached by the organization – the owner of the vehicle to the invoice for transportation and transferred (sent) to the payer – the customer of the vehicle, and the fourth is attached to the waybill and serves as the basis for accounting for transport work and payroll driver.
Further acceptance in the pharmacy is carried out according to quality and completeness.
Acceptance of MPZ in case of its delivery to the pharmacy directly by the supplier. It is usually carried out on the basis of a consignment note form No. TORG-12 (form 7.2) in terms of the number of places and gross weight (much less often on the basis of an invoice form 868a) or form No. M-15 (materials). If there is a document confirming the quantity of goods (packing label, etc.), it can also be used upon acceptance. When discrepancies are established, an act is drawn up or a note is made on the invoice. Then acceptance is made in terms of quality and completeness in accordance with the terms of the contract with the supplier within the terms specified in the contract.
Acceptance of MPZ for self-delivery. Under the previously agreed terms of the contract, it is carried out by the buyer’s representative at the seller’s warehouse on the basis of a power of attorney issued to him. At the same time, acceptance is usually also carried out by the number of places and gross weight on the basis of the consignment note, then in the pharmacy – by quality and completeness.
Commodity documents, on the basis of which the goods are accepted in terms of completeness and quality, are the delivery notes of the supplier (for goods – form N TORG-12, for materials – form No. M-15). In addition to them, in accordance with the legislation on pricing and certification, medicines entering the pharmacy must be accompanied by quality certificates, and in some cases, price agreement protocols. In accordance with tax legislation, in addition to the documents listed above, the supplier, no later than five days from the date of shipment of the goods, is obliged to issue to the buyer a special document – an invoice drawn up in the form established by tax legislation.
The number of received MPZs upon acceptance at the pharmacy should be recorded in the same units that were indicated in the supplier’s documents. In cases where there are no accompanying documents at the time of the actual receipt of the cargo, measures must be taken to obtain them. The established selection committee is:
– for incoming goods – an act of acceptance of goods received without a supplier’s account (form NTORG-4);
– for incoming materials – Material acceptance certificate (form No. M-7).
In case of detection of deviations in quantity and quality, the pharmacy is obliged to ensure the safety of unaccepted goods and prevent their mixing with homogeneous ones belonging to the pharmacy. To continue with the acceptance, you must call the supplier’s representative. If a discrepancy between the delivered cargo in terms of quantity or quality is detected, a notification is sent to the supplier within 24 hours, which should contain the following information:
– name of the cargo, date and invoice number or transport document number;
– the time for which the acceptance of products is scheduled in terms of quantity or quality and completeness;
in case of deviation in quantity – the quantity of the missing goods, the nature of the shortage (number of individual places, shortage in containers, shortage in damaged containers, etc.) and the cost of the missing goods;
deviations in quality and completeness – the main detected defects of the goods, the quantity of goods of inadequate quality or incomplete products (expired, counterfeit medicines, etc.).
In the event that the representative of the supplier does not appear (regardless of the reason), a representative of another organization or a representative of a public (trade union) organization of the recipient, an expert of an independent organization may be a member of the commission for the acceptance of goods. With the written consent of the supplier, acceptance may be carried out unilaterally.
In case of participation in the acceptance of a representative of a public organization, certain restrictions are imposed on his candidacy. On the one hand, he must be competent in determining the quantity and quality of the goods to be accepted, on the other hand, he must not be a financially responsible person or subordinate to him, associated with the accounting, acceptance, storage, release of material assets, legal adviser and claimant. He also cannot participate in the acceptance of goods more than twice a month. To participate in the acceptance of goods, the representative must have a one-time certificate.
Based on the results of acceptance of goods, the commission is compiled in three
copies of the Act on the established discrepancy in the number and
quality upon acceptance of goods (form No. TORG-2). One copy
remains with the materially responsible person, others are transferred to the accounting department and the supplier along with the claim. If deviations are found during the supply of materials, the basis for filing a claim is the Certificate of acceptance of materials drawn up in the pharmacy (form No. M-7).
In cases stipulated by standards, specifications, etc., when accepting goods for quality , it is necessary to take samples (samples) (for example, if the strength of ethyl alcohol indicated on the consignment note does not match, qualitative and quantitative analysis, etc.). An act on sampling is drawn up in two copies, signed by all members of the commission.
In some cases, the pharmacy needs to present a claim to the supplier due to hidden defects in the product. If hidden defects are found in goods that have a warranty period (for example, blood pressure monitors), which is calculated from the moment of their retail sale, an act is drawn up at the time the defect is discovered, regardless of the time the goods were received. If the inadequate quality of the goods is revealed by the buyer after purchasing it from the pharmacy organization, then the following should be sent to the supplier: the consumer’s statement on the exchange of goods and the conclusion of the pharmacy organization indicating the manufacturer (sender) of the goods and the supplier, the price of the goods, the nature of the shortcomings and the reasons for their occurrence, time of sale; documents stipulated by the rules for the exchange of industrial goods purchased in a retail trade network. On the basis of an act on damage, destruction, scrap of inventory items (form No. TORG-15) or an interdepartmental form of an act on damage to inventory items (No. A-2.18), a claim is drawn up, which is sent by registered mail, by telegraph or transferred to the supplier by another in a way that ensures the fixation of the moment of its departure or transfer.
Accepted goods – products intended for further resale, are registered in primary accounting documents: wholesale pharmaceutical organization – in the Logbook of incoming goods (form No. MX-4), Partition card (form No. MX-10), Report on the movement of inventory items in places storage (form N MX-20 or No. MX-20a);
retail pharmaceutical organization – in the incoming part of the commodity report (form No. TORG-29 or form No. A-2.28).
A product subject to quantitative accounting or having a limited shelf life (up to two years) in pharmaceutical organizations is additionally recorded in the Book of Accounting for Narcotic and Other Medicines Subject to Quantitative Recording (form No. A-2.3) and in the Rack Card (form No. A-1.9).
The receipt of goods from the supplier is the main, but not the only incoming commodity operation. So, in a retail pharmaceutical organization, this type of business transactions also includes:
transfer to the “goods” group of values from other accounting groups; in this case, an Invoice for the internal movement, transfer of goods, containers (form No. TORG-13) or, in the case of the transfer of medicinal plant materials, an Act for the transfer of medicinal plant materials into goods (form No. A-1.6);
revaluation for laboratory and packaging work, as well as charging a tariff for the manufacture of extemporaneous dosage forms and intra-pharmacy preparations, purified water. The operation is documented by the Certificate of revaluation and markdown for laboratory and packaging work, the sale of services (form N A-2.8);
purchase of pharmacy glassware from the population (is drawn up by the Bill of purchase of used glassware (form No. A-1.7);
posting of extemporaneous dosage forms removed from the turntable after the expiration of the shelf life, but fit for use (ethyl alcohol of any concentration, ointments and powders of factory production, packaged in pharmacy packaging without mixing and other technological operations). The receipt of valuables is documented by the Certificate of acceptance of goods received without the supplier’s account (form N TORG-4);
revaluation of goods in the direction of increasing cost (drawn up by the Revaluation Act).
The listed incoming commodity transactions, as well as the receipt of goods from the supplier, are reflected in the Commodity report of the materially responsible person.
When accepting materials , if their quantity, quality, assortment and completeness correspond to the terms of the contract, the pharmacy issues a receipt order – form M-4 (form 7.3.). Instead of a receipt order, the acceptance and posting of materials can be formalized by affixing a stamp on the supplier’s document (invoice, etc.), the imprint of which contains the same details of the specified stamp and the next number of the receipt order is put. Such a stamp is equivalent to a receipt order.
Accepted materials are recorded in natural and monetary meters in the Material Accounting Card (form No. M-17) and turnover sheets (form No. M-20).