The arrival document did not arrive at the time of purchase: the financial department did not make an account. If loans are strictly handled, how can assets be inflated? If there is a loan, there must

The arrival document did not arrive at the time of purchase: the financial department did not make an account. If loans are strictly handled, how can assets be inflated? If there is a loan, there must be a loan, borrowing inventory, Your understanding is very confusing.

First of all, if there is a loan, there must be a loan, and it cannot be recorded separately. Otherwise, it violates the principle of the debit and credit bookkeeping method and is a wrong bookkeeping.

Secondly, inflated assets generally mean that the recorded assets can't reach the amount shown on the book, which is reflected in asset impairment in accounting and not in the book; Does not mean that the asset has no corresponding owner (source of funds).

Finally, the purchase needs to be settled when it is put into storage, and the financial department can master the first-hand settlement assets, and of course it will go through the accounting procedures.

Then, after the warehouse summarizes the receipt documents to the finance department, the finance department can issue the unsettled receipt inventory. At this time, because the documents have not arrived, the finance department should handle the temporary bookkeeping voucher according to the unsettled warehousing inventory, debit the relevant inventory accounts and credit the accounts payable (liabilities). It should be reversed in the following month, and then re-recorded according to the official settlement documents.