What books are needed to make engineering material accounts

Before the 25th of each month, all the "delivery note" and "warehousing list" of the month will be transferred to the material accountant, and the material accountant will fill in the "material schedule" before the 30th.

In order to standardize the company's internal material management, control the material consumption of production units, reduce material waste, reduce costs, and improve economic benefits, this system is formulated.

Material management mainly includes material planning, material procurement and leasing, material inspection and receipt, material storage, material requisition, material return, material inventory and other main links.

First, the preparation of the material procurement plan.

1) The material plan should be made in quadruplicate, one copy of the technical director, one copy of the custodian, one copy of the material accountant, and one copy of the purchaser.

2) The material requirements plan is proposed by the project department, prepared by a technician or technical leader, approved by the technical person in charge and the project manager, and must be submitted to the audit before the 25th of each month, and signed by the deputy general manager of technology after the audit, and the plan will be handed over to the material accountant before the 28th, and the material accountant will review and sign the plan according to the specific inventory, and submit it to the deputy general manager of production, and report to the general manager before the 30th.

3) The material plan provided by the project department should indicate the material name, specification, model, color code, quantity and entry date. Special circumstances and urgent procurement must be indicated in the remarks.

2. Procurement and leasing of materials.

1) The procurement and leasing of materials are the responsibility of the company's buyers.

2) Before material procurement and leasing, the purchaser should consult, and the bulk materials should be reported to at least three for the leader to calculate.

3) After determining the best businessman, it is necessary to sign a procurement (or lease) contract with it. The contract should indicate the variety, specification, quantity and delivery time, quality requirements, agreed payment methods, etc., and the traceability clauses should be clearly stipulated for possible problems in the material.

4) The economic losses caused to the company by the materials caused by the lack of a procurement contract shall be borne by the purchaser and the relevant responsible persons.

3. Entry, acceptance and storage of materials.

Building materials can be divided into: general materials, straight hair materials, and turnover materials.

Straight hair materials: including cement, sand, stone, stone, brick, tile, plaster, etc.

Turnover materials: mainly refer to the turnaround templates, steel pipes, frame plates, fasteners, etc. that can be turned around in construction.

General materials: refers to all kinds of materials required for construction projects other than direct hair materials and turnover materials.

1) Universal materials.

a, the supplier with the "delivery note" to the material to the construction site, by the custodian, security according to the "delivery note" acceptance and signature, according to the actual situation into the custody account, and fill in the "warehousing list", "warehousing list" in triplicate, custodian, material accounting, finance each a copy.

b. The purchaser goes to the site in time to check the incoming materials, and signs on the "warehousing list", and the technical person in charge and the project manager sign on the "warehousing list" and "delivery note".

c. Before the 25th of each month, all the "delivery note" and "warehousing list" of the month will be transferred to the material accounting, and the material accounting will fill in the "material schedule" and submit it to the financial account before the 30th.

Summary. 1. If you do not pass the inventory accounting, how much you purchase and how much you use can be directly included in the construction cost.

Borrow: construction - material costs.

Tax Payable - VAT Payable (Input Tax).

Credit: bank deposits, accounts payable, etc.

2. Temporarily estimate the warehousing first, according to the warehouse warehousing list.

Borrow: Raw Materials - Tentative Materials.

Credit: bank deposits and other accounts.

3. When the invoice is issued, adjust the provisional estimate materials

Borrow: raw materials --- materials.

Credit: Raw Materials - Provisional Materials.

Accounts payable (or bank deposits).

4. You list the receipts with the points of the material department:

5. With the material department's material list.

Borrow: construction - material costs.

How to account for the purchase of materials on the construction site.

1. If you do not pass the inventory accounting, how much you purchase and how much you use, you can directly include the construction cost borrowing: engineering construction - material cost tax payable - value-added tax payable (input tax) credit: bank deposit accounts payable, etc. 2

Raw materials - provisional material credit: bank deposits and other subjects 3, when the invoice is issued, adjust the provisional estimate materials: borrow:

Raw materials --- material credit: raw materials - provisional material accounts payable (or bank deposits) 4, you rely on the material department's point receipt: borrow:

Raw materials - related details.

1. If you do not pass the inventory accounting, how much you purchase and how much you use, you can directly include the construction cost borrowing: engineering construction - material cost tax payable - value-added tax payable (input tax) credit: bank deposit accounts payable, etc. 2

Raw materials - provisional material credit: bank deposits and other subjects 3, when the invoice is issued, adjust the provisional estimate materials: borrow:

Raw materials --- material credit: raw materials - provisional material accounts payable (or bank deposits) 4, you rely on the material department's point receipt: borrow:

Raw materials - related details.

If you do not pass the inventory accounting, how much you purchase and how much you use, you can directly include the construction cost, borrow: engineering construction - material cost tax payable - VAT payable (input tax), credit: bank deposit accounts payable, etc. If you do not get an invoice, you will first enter the account according to the above provisional estimate, and the VAT will not be done for the time being, and then the VAT will be done after the invoice arrives.

How to make entries for materials used on the construction site are tentatively estimated and put into storage, according to the warehouse warehousing list, borrow: raw materials - provisional materials, credit: bank deposits and other accounts When invoices are issued, adjust the provisional materials

Borrow: Raw Materials - XX Materials, Credit: Raw Materials - Provisional Materials, Accounts Payable (or Bank Deposits);

1. You list the receipts with the points of the material department:

The construction materials ledger can be designed according to the actual needs, as detailed and comprehensive as possible to reflect the information of the construction materials in and out, do not have to be accounted for according to the voucher number, but can reflect the account number is better, in short, the ledger is the flow account. Specifically, in the management of construction materials, the ledger records in detail what time, what warehouse, what shelf, who put what goods into storage, and how many quantities in total. Similarly, the outbound should also correspond to the outbound ledger.

Ledger is often used in engineering, for example, general engineering will have concrete ledger, safety ledger, etc., the actual meaning of the ledger here is similar to the manual arrangement of the data, some of the content in the data is printed out according to the fixed format of the project, some of the content is completed manually, and there is also the signature of the engineering and technical personnel to confirm.

Purchase. Borrow: Project materials and dust assets.

Generation: Cash, bank deposits, accounts payable.

Issued in accordance with the outbound order.

Borrow: projects under construction, etc.

Generation: Project Shan Auction Office Fee.