For example, a clothing factory (listed company) uses the first-in-first-out method to calculate the inventory, and the financial software used is UFIDA ERP——U8. In March 2008, Workshop A of Garment Factory collected 500,000 meters of fabrics to produce women's trousers, and actually consumed 400,000 meters this month. The unconsumed 65,438+million meters of cloth will be reserved for use next month. With the approval of the financial manager, the garment factory decided not to handle the material return business, but to make a fake material return form to calculate the cost. 1. Enter a fake material return form in the inventory accounting system, with the business type of "fake material return" and the quantity of -65438+ 10,000 meters.
2. Carry out the outbound cost accounting for the fake returned materials in the document bookkeeping office. The system records the calculation results in the inventory sub-ledger and records the pricing sub-ledger.
3. When closing at the end of the month, a fake return backflush document is automatically generated according to the fake return document that has been bookkept in the current month, and the signs of quantity and amount are completely opposite to those of the fake return document. Everything else is exactly the same. The date is the first day of next month. At the end of the month, the false material return backflush document is automatically accounted. When the month-end closing is resumed, the blue-ink backflush document generated by the fake material return document is also resumed.
4. Processing in the next month: where the voucher is generated, select the blue word to backflush the voucher to reverse the voucher of the previous month. If the garment factory uses the first-in first-out method to calculate the inventory, the option cost of the red-ink outbound order in the inventory accounting system is taken.
If Garment Factory A uses individual pricing method to calculate the issued inventory and calculates the false return cost in the final processing, the system will count the calculation results into the inventory subsidiary ledger instead of the auxiliary pricing account. You need to enter the unit price manually.
If a clothing factory uses the weighted average method to calculate the issued inventory. Inventories accounted by the weighted average valuation method shall be accounted for by the unit price calculated after the period-end treatment.
If a clothing factory uses the moving weighted average method to calculate the issued inventory. The system will record the calculation results in the inventory sub-ledger, but not in the pricing sub-ledger. Inventories accounted by moving average pricing method shall be accounted by balance cost. When preparing a fake material return document, the debit account takes the account corresponding to the receiving/dispatching category in the opposite account setting, and the credit is the inventory account. If the receiving/dispatching category is requisition, the corresponding issue account is production cost and the inventory account is raw material.
Borrow: production cost-workshop-a
The Scarlet Letter
Loan: raw materials-cloth
The Scarlet Letter
Blue-ink backflush voucher preparation
Borrow: production cost-workshop-a
Blue words
Credit: raw materials-cloth are recorded in the pricing warehouse in the inventory accounting system option "FIFO, false return". If the user chooses Yes, the record will participate in the cost calculation in the valuation warehouse; If "No" is selected, the fake material return document will not be recorded in the pricing library when bookkeeping, that is, it will not participate in cost calculation.