If the warehouse book does not match the actual inventory, how to adjust the account?

If the warehouse book does not match the actual inventory, how to adjust the account? The accounting treatment is as follows:

Borrow or Credit: Inventory (more or less inventory).

Credit or Borrow: Profit or loss on property to be disposed of.

When approved processing, the processing is as follows:

Debit or credit: Pending property gains or losses or other receivables.

Find the person responsible).

Loan or Borrow: Non-operating income.

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As a general rule, the accounts are adjusted according to the actual inventory (the data determined by the actual inventory).

Reminder, the warehouse account (data) should not only be consistent with the actual inventory, but also must be consistent with the financial account (data), that is: the actual inventory = the warehouse book number = the financial book number.

Therefore, before adjusting the warehouse account, it must also be checked with the financial account to ensure that the three are consistent after the adjustment. For the project where the difference between the accounts and the actual accounts occurs, the warehouse must submit a cause analysis report as the basis for the warehouse adjustment and accounting adjustment in finance.

Inventory loss (actual less), borrow: profit or loss of property to be disposed of.

Credit: Inventory of goods.

Profit (more actual inventory), borrow: inventory of goods.

Credit: Pending Property Gains and Losses.

1. Inventory surplus:

Borrow: raw materials or inventory goods, etc.

Credit: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

The inventory of the surplus is usually caused by the error in the measurement or calculation of the daily receipt and dispatch of the enterprise, that is, the normal loss, and the inventory of the surplus can be offset against the management expenses, and the accounting entries are as follows:

Borrow: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

Credit: Administrative expenses.

2. Inventory loss:

Borrow: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

Credit: raw materials or inventory goods, etc.

Tax Payable - VAT Payable (Input Tax Transferred Out).

For the inventory loss, the transfer should be made according to the reason for the loss.

Inventory surplus: 1. Before approval:

Borrow: Raw materials Inventory goods.

Credit: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

2. After approval.

Borrow: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

Credit: Administrative expenses.

Inventory loss. 1. Before approval.

Borrow: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

Credit: Raw Materials Inventory Goods.

2. For the inventory loss, the reason should be ascertained in a timely manner, and after the approval of the report according to the management authority, the "other receivables" account should be debited according to the amount of recoverable insurance compensation and the compensation of the negligent person, the "management expenses" account should be debited according to the amount of net loss caused by mismanagement and other reasons, the "non-operating expenses" account should be debited according to the amount of net loss caused by natural disasters and other reasons, and the account should be credited according to the amount originally credited to the debit side of the account of "property loss and excess to be disposed of - loss and excess of current assets to be disposed of".

If the reconciliation is not in place, the original voucher of the warehousing list and the delivery note (invoice) and the outbound order should be checked and checked, and the reasons should be found out and the responsibility should be clarified.

1. Count the inventory.

2. List the balance and quantity of book inventory.

3. List the amount and quantity of inventory that has been put into storage but not recorded.

4. List the amount and quantity of goods that have been recorded but not in stock.

5. Based on the actual inventory, adjust the accounting. That is, if it is the third case, the financial account should be recorded according to the warehousing list filled in by the custodian (if the invoice is not received, it can be pre-stored), and if it is the fourth case, the financial account should pay the payment for the goods as a current processing.

6. The difference after the adjustment shall be dealt with separately according to the situation, and the responsible person shall be responsible for the amount that should be approved, and the corresponding accounting treatment shall be made if the loss or increase is required.

7. After processing, the inventory of the financial account is equal to the actual inventory, so that the account can be established according to the financial account or inventory list.

Hope it helps.

Accounting and custody are reconciled on a case-by-case basis.

In the case of the book and the inventory does not match, first carefully check whether each entry is accurate, each single outbound order needs to find the manager to check again, whether there is a mistake when leaving the warehouse, if there is no problem in the above two cases, you can only subtract the inventory quantity according to the book quantity, do a loss of the number of expenditures, hang in the warehouse column and set up a defective page, this page must be recognized and signed by the superior leaders when doing it. This way your book matches your inventory.

Note We have made an inventory of the warehouse on the day of ***year**month**, and the following points are available:

1. The accounts are consistent with the facts, see the details.

2. The actual inventory is greater than the book inventory, see the details The main reason is: the actual outbound quantity is less than the number of outbound orders; model confusion; When filling out the outbound list is different from the picking time;

3. The actual inventory is less than the book inventory, see the details The main reasons are: model confusion; Expired materials have actually been processed, but not processed on the books; loss of the treasury; In view of the above situation, the following suggestions are made for the management of the warehouse: 1. The delivery time should be consistent with the receiving time 2. The receiving materials should be counted and double-signed 3.

Check the reason first, and check the original warehousing and outbound records (software records and documents).

We are looking for solutions to reduce the number of human actions.

Summary. Answer: Arrange the inventory first, and adjust the difference according to the responsibility. The method of adjusting the detailed account of inventory commodities is to make a "Inventory Commodity Profit and Loss Report Form", and then make accounting treatment according to the following methods:

1. When the inventory of goods is profitable.

Borrow: Inventory of goods.

Credit: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

After the inventory of goods in stock has been approved for processing, administrative expenses should be written off under the new accounting standards.

Borrow: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

Credit: Administrative expenses.

2. When the inventory of goods is lost.

Borrow: Loss and Excess of Property to be Handled Loss and Excess of Current Assets to be Treated.

Credit: Inventory of goods.

After approval processing:

Borrow: Other receivables (recoverable insurance compensation or negligence compensation) Borrow: management expenses (caused by management reasons).

Borrow: Non-operating expenses - extraordinary losses (abnormal losses) Loans: Losses and losses of assets to be disposed of Losses and overamounts of current assets to be disposed of.

How to adjust the account if the inventory book is too large.

Answer: Arrange the inventory first, and adjust the difference according to the responsibility. The method of adjusting the inventory commodity ledger is as follows:

Make a "Inventory Commodity Profit and Loss Report Form", and then make accounting treatment according to the following methods: 1. Inventory commodity borrowing when surplus: inventory commodity credit:

Property loss and surplus to be disposed of After the inventory commodities to be disposed of are approved for disposal, the management expenses should be offset under the new accounting standards

Property Loss and Excess to be Handled Current Asset Loss and Excess Loan: Inventory Commodity After Approval of Disposal: Borrow:

Other receivables (recoverable insurance compensation or negligence compensation) borrow: administrative expenses (caused by management reasons) borrow: non-operating expenses - extraordinary losses (which are earlier than undue losses) loans

Excess of property to be disposed of Excess of current assets to be disposed of.

The amount of advance receivables is large, how to deal with it.

Generally, at the end of the month, you should look at the balance of pre-receivables, and the tax is more concerned about the royal dress, if you are a commodity circulation enterprise, the balance is too large and it is easy to be suspected of concealing income. First of all, analyze the amount, and deal with the accounts as soon as possible if the large amount is large; Secondly, the analysis of the aging of the account should generally not exceed 1 year, otherwise it is necessary to do the same sales and accrue taxes; In addition, it needs to be consistent with the terms of the contract.

What is the best way to do accounting processing.

It is only possible to do it truthfully according to the contract. Taxation is controlled by tickets. It is necessary to improve gradually.

Dear, hello, according to your question to provide you with the following, for reference only: inventory book is too large to adjust the method: borrow; Pending property gains and losses, credits; Inventory goods and other accounts debit; management expenses and other accounts, credit; Pending property gains and losses.

If the inventory is too large and involves tax-related issues, it generally refers to the excessive quantity and amount of inventory of raw materials and finished products. It should be said that no matter what the reason is that the inventory balance of raw materials and finished products is large, it will have a certain impact on value-added tax and corporate income tax, especially corporate income tax. In addition, when an enterprise goes through the deregistration, one of the concerns of the tax authorities is whether there is a balance in the high-cost goods.

Summary. Hello dear, glad to answer for you. Pro, arrange the inventory first, and adjust the difference according to the responsibility.

The method of adjusting the detailed account of inventory commodities is to make a "Inventory Commodity Profit and Loss Report Form", and then make accounting treatment according to the following methods: 1. Borrow when the inventory commodity is profitable

Inventory Commodities Loan: Property Losses and Gains to be Processed After the inventory commodities to be disposed of are approved for disposal, the management expenses should be written off under the new accounting standards.

Hello dear, glad to answer for you. Pro, arrange the inventory first, and adjust the difference according to the responsibility. The method of adjusting the inventory commodity ledger is as follows:

Make a "Inventory Commodity Profit and Loss Report Form", and then make accounting treatment according to the following methods: 1. Inventory commodity borrowing when surplus: inventory commodity credit:

Property losses and surpluses to be disposed of Inventory commodities that are to be disposed of after approval of the disposal of assets and overruns shall be offset under the new accounting standards.

Borrow: Pending Property Loss and Excess Pending Current Asset Loss and Excess Loan: Management Expenses 2, Sharp Concession such as Inventory Commodity Inventory Loss Slip Li Borrow: Pending Property Loss and Excess Pending Current Asset Loss and Excess Loan: Inventory Goods.

After approval of processing: borrow: other receivables (recoverable insurance compensation or negligence compensation) borrow:

Management expenses (due to management reasons) Borrow: non-operating expenses and - - the loss of extraordinary losses (abnormal and masked losses) Loans: property losses and losses to be disposed of Current assets to be disposed of.

The reason for the discrepancy between the book inventory and the actual inventory, the book inventory is the inventory data recorded on the account; Physical inventory is the amount of inventory that is actually stored in the warehouse. The two are often different due to the lag of data circulation, such as:

1.The purchased materials have been received by Shanqina, but they have not been recorded in the accounts, resulting in the book being smaller than the actual inventory.

2.The material has been picked, but it has not been recorded, resulting in a book that is larger than the actual inventory.

3.The statistical data of physical receipt or delivery is inconsistent with the actual number, and more or less is sent.

4.The loss of the physical object or the reduction of the physical object due to other reasons.

5.The time difference between bookkeeping: Bookkeeping lags behind the change in physical objects.

<> discrepancies in the accounts of inventory commodities usually require adjustments to ensure that the book data is consistent with the actual situation. The method of adjustment can vary for different reasons, but usually the following steps need to be followed:

1.Analyze the reason: First of all, you need to understand the reason for the discrepancy between the accounts and the facts, which may be due to the adjustment of the marketing strategy due to the overstocking or insufficient sales volume, or the inventory quantity is inconsistent with the book data due to damage or theft of goods.

2.Review data: Check the quantity and quality of inventory items based on actual conditions and inventory records to ensure the accuracy of the data.

3.Calculate the amount of adjustment: Calculate the amount to be adjusted based on the actual situation and decide the adjustment method. If the quantity does not match due to damage or theft, etc., it is necessary to make a corresponding record and calculate the adjustment amount.

4.Bookkeeping processing: record the adjusted data in the accounting books to ensure that the book data is consistent with the actual situation.

It is important to note that for discrepancies, the statements need to be regenerated after the adjustment, and all related bills and financial records need to be adjusted accordingly.

5.Evaluation process: The evaluation process evaluates the data and process of the adjustment to ensure that the processing process meets the requirements of financial norms and policies, as well as the company's internal audit and audit requirements.

In short, the adjustment of the discrepancy of the inventory commodity account is a process of repeated negotiation and confirmation. There is a need to ensure data accuracy and transparency, as well as strict adherence to financial and policy regulations.