How to make the management ledger table of low-value consumables?

For the management of low-value consumables, it is generally necessary to establish a ledger for management, and make a horizontal list, which includes: serial number, purchase date, name of low-value consumables, unit, quantity, unit price, purchase amount, amortization amount, remaining amount, amortization method, user department, signature of user in charge, comments, etc.

Low-value consumables: receipt date, receipt number, receipt category department, supplier order number, producer's remarks, inventory code and inventory name? Specifications and models? Primary Quantity Unit Price excl. Tax in Functional Currency Amount excl. Tax in Functional Currency Issue Date Receiver Receiving Department Receiver Quantity Balance

There is a special low-value consumable account book, similar to the fixed assets account. Income, payment (in use), amortization, scrapping, etc. In the library. The amortization method has been determined (generally 50-50 amortization) and cannot be changed casually.

Extended data:

Low-value consumables can be managed according to the different situations of each company. The following are some key points in management, which can be flexibly selected in the specific management process.

1, low-value consumables need a requisition;

2. Low-value consumables should be classified and managed, so an appropriate classification and coding system should be established according to different categories;

3, recipients of low-value consumables, according to the specific requirements of accounting, can be divided into departments or sub-projects, sub-products for accounting, recipients should be clear about the specific purpose of recipients;

4. Units with more low-value consumables can use small-scale invoicing software or excel to establish a database for auxiliary management to reduce the daily statistical workload;

5. The storage and bookkeeping of low-value consumables should be separated, and the storage personnel and financial personnel should conduct inventory reconciliation from time to time according to the specific situation of the company.

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