Different financial operations in commercial establishments in the service installations as a way of achieving revenue, where check service installations, its revenue through the delivery of services to customers and clients for remuneration and fees (income), such as the offices of the accounting and auditing consulting firms, advertising, for businesses, it achieved its revenue through the purchase of goods and resale stores, such as the sale of ration materials and shops selling clothes and other.
The Inventory is the inventory of goods and materials owned by the committee established for the purpose of resale and inventory in commercial establishments are the goods ready for sale, the stock in the industrial establishments include raw materials and goods under the ignition ready-made merchandise, and commercial establishments during the financial period to buy and sell goods, and at the end of the financial period will remain part of the goods purchased was sold, called the goods remaining in warehouses at the end of the period the inventory last term or another term goods, which appear in the budget in the assets side under assets.
inventory is the process is to know the quantity of the goods remaining in warehouses and their value at the end of the financial period, established at the end of the period and the appointment of a person or group of persons mastering theoretically allows one peripheral device inventory and the quantity of the goods remaining in warehouses during the counting process, weight, or measurement of the goods, the mobilization of information in the form of inventory, this is a model for a simple inventory of accommodation sells food:
a model for an inventory of goods
product name unit Quantity Unit cost Total cost $ $
canned carton 10 100 1000
CANDIES K 5 100 500
soft drinks a piece 0.5 2000 1000
cleaning materials pieces 1 300 300
inventory is important resource owned by the established and the value of the inventory at the end of the financial period affect the result of the work of the established اوخسارة (won) and the financial center, this requires the facility to use the inventory control methods, and the methods used to allocate established for each category of goods has its own card called class, so as to record the card in the card of incoming and outgoing movements of the species based on the operations of buying and selling any consequences occur documents to know the amount of the balance of each class at any time compared with what is found in the warehouses, and some facilities and the employment of a person who is responsible for the goods in the warehouse, the so-called secretary of a warehouse or to the secretary of the warehouses, this card Model Category Sports shoes of accommodation works in the trade shine: the
category sports flipflop kind ...
History The operation type contained of the
balance of the first term balance 1/1 10
1/31 sales 6 4
2/28 50 54
9/9 purchases sales returns 1 55
0110 30 25
12/31 Procurement returns for another term balance 25
accounting for the goods
there are two systems used by businesses when logging operations of the goods,