Many employees in the accounting department who feels weird when given the task of checking stock and getting involved in stock opname. In their minds, would assume, lah kan stock dealings warehouse people, why we must intervene? A thought which is of course correct. But it has to be dug deeper, so that we arrive at an understanding, the role of the accounting supervision in stock. Because of that, this article will try to answer the big question that often plagued those accounting: why the number of stockpiles should be supervised by an accounting? Before directly to it, let's look at the first happenings of the stock items. Stock items shows how the number of items that exist in the company. In this case, often supplying from stock that is the result of purchases that require money to pay for it. Up to here, which involved is simply purchasing department, the people who manage the warehouse the goods, and finance. There is no accounting in this process. But remember, when the goods are already recognized as the property of the company, meaning in accounting, he would enter as a value stock. Once again the value of inventory. The value of the inventory is written in the form of the rupiah or dollars, but in real she-shaped goods. Process accounting starts here. In fact, the value of inventory is always balanced with the value of the debt in the balance sheet. Because the value of the inventory is always taken from the purchase value against the item. Get here already begins to look right, why people should keep an eye on the amount of accounting the existing stock in the company? Because the goods in real supervised by people warehouse, but in value, the accountinglah people watching him. The question is, why are people not all warehouses manage the value of the goods that he manage. There are 3 reasons that make it sound difficult accepted by manufacturing companies:
- First, people don't need to know the true warehouse prices. They know enough name, form, quantity, and the function of the item. They don't need to know how much money must be issued by the company in order to buy the item.
- Second, it is difficult to control if the person who manages the warehouse inventory value. In fact, one must account for the number of warehouse stock items they manage to the accounting. After that party accounting will match the data stock of people shed it fits or not with a value data of their inventory. Now, if now people warehouse also manages the value of the goods, the means of actual stock data and the value of supplies made by both warehouses. Maybe not its data different? Yes No maybe, wong make same kok.
- Third, the likelihood of missing items in the manufacturing company that manages thousands of variants of the item it is huge. If the missing items should always be carried out adaptations against stock recorded data (whether it's in the system or in manual entry). Well, if the amount of stock adjusted by people without the knowledge warehouse accounting, surely as a result inventory value with the balance sheet (debt and property) are not balanced. If it's not balanced, it is likely the wrong pay taxes. If the wrong tax, tax people surely will come asking. Who asked who? Accounting people. Accountingnya people understand? Yes No a change, right amount of in-stock warehouse people unbeknownst to them. If the accounting could not answer, people will asking to whom? People shed. BAM! Furthermore I did not want the story again, too horrible to imagine.
Yes that's the last several reasons why the number of stock items preferably overseen by accounting. Hopefully helpful. And if you have any questions, please feel free to share in the comment box. Thank you. 🙂