In the framework of the implementation of the responsibility for the goods in the warehouse, then the head of the warehouse must make / hold bookkeeping of goods in the warehouse.
Head of the warehouse must make an accounting system such that it can be seen that records the goods match the goods physically. This agreement concerns both the type, quantity, value, place in storage, when the receipt and others deemed necessary.
For this purpose, the head of the warehouse must make the warehouse card for any kinds of goods which contain additional goods, reduction and inventory / balance of goods in the warehouse. Warehouse card placed on a pile of goods in question, is also called the warehouse card (label).
In addition to the warehouse card, then the head of the warehouse should make also a book or card stock of goods for each type / size of the goods. These cards are stored in a card box with alphabetical arrangement.
In performing these duties, the Treasurer of goods / head warehouse / management of goods and units should hold good storage administration, namely:
a. Organize your warehouse bookkeeping clear and easily checked.
b. Posted mutation goods every mutations.
c. Organizing bookkeeping and administration of goods in the books and / or cards of goods, for example:
1) Book Reception
Warehouse This book contains all the particulars of any evidence or documents of receipt of goods.
2) Spending Book Warehouse
This book contains all the information about the evidence of delivery or receipt of goods.
3) Wealth Book Warehouse
This book contains and shows all the time and the amount of value in money of all the goods stored in the warehouse.
4) Card Inventory
This card contains all the information which includes addition, subtraction, supply and prices of some types of goods (even of each size of the type of goods) specific.
This means that any kind, even every size of type of a particular type of goods should be made a separate card. The cards are so many jumahnya it, should be stored in a box / crate on it, with an alphabetical arrangement.
The basis for warehouse administration at retail establishments are:
Goods, PO and invoice.
1. Goods are sent suppliers received by the Receiving section or Expedition then be cross-checked by PO.
2. PO (Purchase Order) issued by the Purchasing Division (Division Buyer) in check (check list) on the date of the demand for goods, quantity or amount of goods per unit, and the physical condition of the goods.
If these conditions are in accordance with the request and then PO signed by the supplier , the officer receiving and purchasing department as proof of consent. These documents consist of three copies, one sheet to the EDP ( Entry Data Procesing ), 1 sheet to finance, and 1 sheet again to the warehouse.
Goods from the Receiving distributed in accordance with the nature / condition of the goods. Goods in large quantities, it is difficult to obtain, goods program, directly sent to the warehouse, but the goods Fast Moving distributed directly to the area of the store.
Each counter every day to record goods sold, if the goods have been discharged or reduced a salesperson can do at the demand of goods to the warehouse.
Recording of inventory in the warehouse can be done by manual and computerized.
Registration of goods manually
Basically, warehouse administration consists of two recording systems, namely:
a. Continuous Recording Systems (Perpetual System)
In "Continuous Recording System" or just "System Book", the recording of inventory carried out continuously (continuous).
For each type of goods to make estimates / account / card or a separate book. The increase in goods are recorded on the debit and reduction of goods are recorded on credit every time a transaction occurs. The balance of the estimated matched with the actual inventory exists.
b. Recording System In Periodic (Periodic System)
In each sales transaction, only the acceptance of sales that Yuan noted. In this incident was not made journals for crediting (reducing) the anticipated / expected purchases inventory or accounts valued at the basic price of goods sold it. Therefore, cost of goods sold is determined based on a list of the details of existing inventory (called physical inventory). Thus the inventory at the end of the accounting period is done by way of inventory or inventory count physically. Then, because the calculation of physical (Physical Inventory) performed as "Periodic System" (Periodic System).
In the recording system supplies can be done by several methods.
Method of recording inventory among others:
a. First-in, First-out (FIFO)
Recording with the FIFO method means the first incoming goods, goods that were first issued, or can easily be said to be first-in, first-out (PNPM).
b. Last-in, First-out (LIFO)
Recording the LIFO method means the last incoming goods, goods that were first issued or to say that the final entry, first out (FGM).
c. Weight Average Cost (WAC) / Average Cost (AC)
Recording with AC method means that the goods are issued are recorded based on the average price. Business and Marketing