When documents are received from suppliers of materials, he checks whether the data contained in them corresponds to the concluded contracts: whether these materials were ordered, whether they were in the quantity, at the same price. Upon receipt of the materials themselves in the warehouse, the accountant checks whether they have been credited to the warehouse manager, in what quantity. If discrepancies between the quantity indicated by the supplier and the quantity accepted at the warehouse, the reasons for these discrepancies are found out, in order to prepare the proposals, at the expense of whom (whether the supplier’s enterprise, transport organization carrying the cargo) should be compensated for the shortage. The accountant systematically monitors the correctness of the records in the warehouse records, participates in the preparation of balance sheets (the main form of the financial report on the economic activity of the enterprise) and in the inventory,
He records all of these transactions in statements, books, or other similar documents, which in practice are called accounting registers. Facilitates the work of an accountant at the present time standardization of accounting documentation: its quantity is reduced, the uniformity of the internal content, format and structure is introduced, the workflow is streamlined.
Nowadays, almost all businesses use computing equipment. When using a PC, an accountant determines which input and output information he needs for organizing accounting, helps programmers in drawing up algorithms and programs. After verifying the documents of suppliers and warehouse managers, in essence, the accountant sends these documents for automated processing to a computer center. From the center it receives the processed information for accounting and control.
If an enterprise has an automated workplace for an accountant, then using the display, it enters the necessary information into the PC memory and receives recycled information on the display screen.