An article is a digital or letter designation of a product for ease of identification. In modern accounting, it is used to organize the accounting and movement of goods in the enterprise. Accounting regulations (PBU 5/01) allow an enterprise to keep records in a convenient form, to select units of goods in such a way as to ensure proper control over the availability and movement of inventories.
Instructions
Step 1
Order of the Ministry of Finance of the Russian Federation No. 1 of 26.12.94 N 170 "On the situation in accounting and reporting in the Russian Federation" regulates that the organization must keep records of goods and their movement in natural meters. You should take into account the type of product, its quantity, monetary value. Primary accounting documents, among other things, must contain both the date of compilation and the content of the business transaction. Very often, an identical product under a different name comes to trading organizations. In order not to get confused in the abundance of names and the mass of the arrival, the company has the right to create its own internal article and assign it to a certain type of product.
Step 2
To account for goods in the warehouse of a trading enterprise, it is important to ensure its total and quantitative correspondence (Ministry of Finance of the Russian Federation No. 34n clause 9 of 07.29.98). Therefore, for the convenience of keeping records of goods at the enterprise, you can assign your on-farm article to the same type of goods. To do this, upon receipt of the invoice and its posting, draw up a receipt note in the form No. M-4 and assign your article number to the goods received.
Step 3
Based on the receipt order No. M-4, make a change to the accounting program. To do this, go to the "Configuration" of the 1C program, the "Product Directory" option. find "Properties", then "Article". Assign the item to the item in accordance with your receipt slip. Drawing up an order N M-4 is necessary, because its absence when audited by the tax authorities may lead to penalties and recalculation of input VAT.
Step 4
With a small turnover, you can do it easier. For example, to assign an SKU to a product, in the 1C program in the Nomenclature reference book, the Name for item field, add its SKU to the product name.
