Raw materials ledger by: warehouse custody and financial accounting separate accounts. In accordance with the requirements of the material detailed classification accounting, there should be quantity accounting and amount accounting. Custodian account records the purchase of raw materials, issued, the number of balances. Accounting account to register the purchase of raw materials, issued, the amount of balance.
Every sound management of enterprises have raw materials custody account and accounting account, if the establishment of the custody of raw materials account, we can not understand a variety of materials sent and received in a timely manner, the balance of the situation, resulting in the management of laxity, neglect of accounting, if there is a shortage of material supply, will affect the production; if the material reserve is too much, and will form a backlog.
And inventory and inventory merchandise ledger bookkeeping method is different from the general ledger, is described as follows: (1) Purchase: according to the merchandise warehousing vouchers credited to the income side of the account purchased quantity, unit price and amount column.
(2) sales: according to the sales of goods shipment vouchers, credited to the issued side of the account. If it is a daily carry-forward into the cost, should be registered in the sales of quantity, unit price and amount columns; if the regular carry-forward costs, the usual registration of the sales of only the number of columns, do not register the unit price and amount columns, the amount of the cost of goods sold at the end of the month to register at one time.
(3) Incoming and outgoing: according to the incoming and outgoing vouchers, use red letters to enter the income side of the account in the purchased quantity column and the amount column, indicating the reduction of purchases, and use blue letters to register the unit price column.