Introduction
Today in these times, accounting systems make us see, with greater ease and flexibility, more complex and detailed financial information. This financial information is fruitful for private initiative as well as for the government, banks, administrators and private individuals, because it allows them to evaluate past figures, which helps them prepare plans for the future, through which they can achieve their objectives. and financial goals.
After all, it is only a reflection of the reality in which the entity whose financial situation it intends to present is immersed in. The complexity that characterizes the world today has impacted the company, the environment in which it operates and, as a logical consequence, accounting. This complexity occurs both in the financial and organizational structure of companies and in the inflation and devaluation phenomena that we observe on a daily basis. Accounting must be prepared to adapt to the complexities of today's world so that it can continue to fulfill its purpose of generating useful information for decision-making.
In this way it is understood that accounting needs systems of records for which we will see.
Sometimes, based on considerations such as the resources necessary to start a business, its complexity, size, etc., a single person can become an economic entity and begin to achieve the planned objective. For all practical purposes, an economic entity made up of a single person is functionally complete and can operate properly.
Summary
The merchandise registration system in the set of procedures that allow the existence and quantity of merchandise to be identified, which together with other accounts produces quantitative information, expressed in monetary units.
The register of merchandise operations is one of the most important, since the accuracy of the profit or loss for the year depends on it.
The following aspects must be taken into account for registration:
- Economic capacity of the business Volume of operations Clarity in the register Desired information
The objective of carrying out this control is to observe the productivity of the company, have knowledge of the stocks with which the warehouse is located, procure excessive investments and avoid mismanagement.
In order to carry out the above, it is necessary to have information that shows the situations in which the company finds itself, in order to make the best decisions to achieve the four points mentioned above.
A registration system can be carried out by means of a single transaction account or by means of a series of accounts that emphasize all those accounts that are related to the merchandise.
There are three traditional registration systems: global system, detailed system and perpetual inventory system.
The global establishes a single account to carry out the registration of operations and constitutes by itself the global system of "merchandise".
The analytical system is based on the analysis of the operations carried out with merchandise. Analysis consists of identifying and separating the elements that make up a whole. The analytical system consists of the separation of the concepts affected by operations carried out with merchandise.
The perpetual inventory system is the most complete of all the merchandise control systems and has the advantage of constantly controlling the costs of acquisition, delivery for sale and all those that have to do with merchandise leaving the warehouse.
Abstract
The system records of goods in the set of procedures that identify the existence and amount of merchandise, which along with other accounts produces quantitative information expressed in monetary units.
The recording of transactions in goods is one of the most important, since it depends the accuracy of the profit or loss for the period
For the record should take into account the following aspects:
- Economic capacity of businessTrading volumeRegistration clarityDesired information
The aim of bringing this control is to observe the productivity of the company, have knowledge of stocks with which the store is located, try avoiding excessive investment and mismanagement and / or obsolescence.
To carry out the above is necessary to have information showing situations where the company is located, in order to make the best decisions to achieve the four points above.
There are three traditional registration systems: global system, detailed system and perpetual inventory system.
Global provides a single account to form the recording of transactions and is itself the global system of «goods».
The analytical system is based on the analysis of the transactions with goods. The analysis involves the identification and separation of the elements that make up a whole. The analytical system is the separation concepts affected by transactions with goods.
The perpetual inventory system is the most complete of all control systems for goods and presents the advantage of constant cost control acquisition, sale and delivery of all those having to do with goods store outlets.
Methodological aspects
For the development of this work, a documentary investigation was carried out from different sources that analyze merchandise registration systems and the definition of each system and its importance.
We selected reliable sources and later discarded that information that did not contain the topics we needed.
Our documentary research is informative (expository), the most relevant information has been analyzed and selected from books of the UNAM Faculty of Accounting and Administration, thesis, among others.
Theoretical framework
From time immemorial, Egyptians and other ancient peoples used to store large amounts of food to be used in times of drought or calamities. This is how the problem of inventories arises or is born, as a way of coping with periods of scarcity, which will ensure the survival of life and the development of their normal activities. This form of storage of all the goods and food necessary to survive motivated the existence of inventories.
The basis of any commercial enterprise is the purchase and sale of goods and services; hence the importance of inventory management by it. This accounting management will allow the company to maintain control in a timely manner, as well as to know at the end of the accounting period a reliable state of its economic situation.
The purpose of the inventory is to provide the company with the necessary materials for its continuous and regular development, that is, the inventory has a vital role for the consistent and coherent operation within the production process and thus meet the demand.
Some people who are primarily concerned with cost and finance will respond that inventory is money, an asset, or cash in the form of material. Inventories have a value, particularly in companies engaged in sales or purchases, and their value is always shown on the asset side of the Balance Sheet.
INVENTORY
The inventory is the set of merchandise or articles that the company has to trade with them, allowing the purchase and sale or manufacture first, before selling them, in a certain economic period. They should appear in the group of current assets.
It is one of the largest existing assets in a company. The inventory appears both in the balance sheet and in the income statement. On the balance sheet, inventory is often the largest current asset. In the income statement, the ending inventory is subtracted from the cost of goods available for sale and thus be able to determine the cost of goods sold during a certain period.
Inventories are tangible goods that are held for sale in the ordinary course of business or to be consumed in the production of goods or services for subsequent marketing. Inventories include, in addition to raw materials, products in process and finished products or merchandise for sale, materials, spare parts and accessories to be consumed in the production of goods manufactured for sale or in the provision of services; packaging and containers and inventories in transit.
Inventory accounting is a very important part of merchandise accounting systems, because selling inventory is the heart of the business. Inventory is generally the largest asset on your balance sheets, and inventory expenses, called cost of goods sold, are usually the largest expense in the income statement.
Classification of merchandise registry systems
The expression Tariff Classification has fundamentally two meanings. The first, as a name for a system of classification of goods subject to international trade; the second, to designate the code used in an import or export operation through which the authorities assign and users know the taxes, duties, non-tariff regulations, etc.
Goods records system
Conjunto de procedimientos de registro que privilegian el uso de determinadas cuentas contables que permiten identificar la existencia y cantidad vendida de mercancía que es objeto constante del binomio compra-venta con el fin de satisfacer una necesidad para el comprador y para el vendedor la producción de una utilidad económica y, que aplicadas junto con otras cuentas produce información cuantitativa, expresada en unidades monetarias, de las transacciones que realiza una entidad económica y los eventos económicos identificables y cuantificables que la afectan.
En todo negocio, el registro de operaciones de mercancías es uno de los más importantes, ya que de tal registro depende la exactitud de la utilidad o pérdida en ventas.
For the registration of merchandise operations, there are several procedures, which must be established taking into account the following aspects:
- Economic capacity of the business. Volume of operations. Clarity in the registry. Desired information.
The purposes of keeping adequate control of the goods are as follows:
- Constantly observe the productivity of the company. Using the information offered by the cost of sales account for this purpose. Have at any time a knowledge of the stocks available in our warehouses. Try to avoid excessive investments in inventories. Avoid losses due to mishandling and obsolescence.
Para llevar a cabo lo anterior, es necesario obtener una información que nos muestre las situaciones antes expresadas para lo cual es indispensable que exista un sistema de registro de las operaciones efectuadas por la empresa, y que dicho sistema de registro nos confiere una información con la frecuencia necesario y que nos presente la situación del negocio para poder así tomar las decisiones tendientes a lograr lo indicado en los cuatros incisos precedentes.
Un sistema de registro puede llevarse a cabo por medio de una cuenta única para todas las transiciones o por medio de una serie de cuentas en las cuales se haga una pormenorización relativa a todas aquellas operaciones efectuadas que tengan alguna relación a las mercancías.
Existen tres sistemas tradicionales de registro que a continuación se mencionan:
- Sistema globalSistema pormenorizadoSistema de inventarios perpetuos
SISTEMA GLOBAL.- También es llamado “sistema de mercancías generales”, reside en establecer una única cuenta para realizar el registro de estas operaciones. La cuenta constituye por sí misma el sistema global se denomina “Mercancías” o “Mercancías generales”.
SISTEMA ANALÍTICO.- Con el fin de superar las inconveniencias observadas en el sistema global o de mercancías generales, se diseñó el sistema analítico o pormenorizado, que como su nombre lo dice, se basa en el análisis de las operaciones realizadas con mercancías.
- El análisis consiste, en general, en la identificación y separación de los elementos que integran un todo así.El sistema analítico o pormenorizado consiste en la identificación y separación de los conceptos afectados por las operaciones realizadas con mercancías.
SISTEMA DE INVENTARIOS PERPETUOS.- el sistema de inventarios constantes o perpetuos, es el más completo de los sistemas para el control de las operaciones con mercancías, y presenta como ventaja el control “constante” de los costos de adquisición de mercancía entregada en venta y de las correlativas salidas de almacén.
IMPORTANCIA DE LOS REGISTROS
Toda entidad económica necesita controlar las transacciones que afectan su posición financiera o los resultados del periodo. Los registros son la memoria permanente de toda empresa. Cuando un cliente al cual le vendemos mercancía nos requiere el saldo de su cuenta, normalmente se le entrega un estado de cuenta, el cual detalla los movimientos que tuvo para un periodo determinado, el saldo final de la misma. La contabilidad y sus registros muestran todo lo que sucedió en la empresa durante un periodo.
Se puede afirmar que todas las decisiones empresariales giran, de alguna manera, alrededor de la información financiera que se desprende de los registros contables. Los registros de contabilidad son importantes por las siguientes razones:
- Permiten efectuar un seguimiento preciso a grupo de operaciones o algunas operación especifica.Son la base para la elaboración de los estados financieros.Ayudan a tomar decisiones en diferentes áreas de la empresa.
TIPOS DE CUENTAS
Para registrar las operaciones, existen varios tipos de cuentas bajo las cuales se ordenan y clasifican las operaciones. Las cuentas son los registros detallados que reflejan los cambios en los activos, pasivos y el patrimonio de una empresa. Las cuentas podemos clasificarlas en tres tipos dentro de un sistema contable.
- Cuentas realesCuentas nominalesCuentas de orden
Conclusión
En todo negocio, el registro de operaciones de mercancías es uno de los más importantes pues este nos proporciona información de los recursos más importantes de una entidad, además que este nos proporciona las ganancias o pérdidas en las ventas y de esta manera se tiene buscar una forma de solucionar el problema.
En la información acá presentada se dio a conocer conceptos básicos de la clasificación y cuales son los sistemas registro de las mercancías, así como los procedimientos que este debe de seguir para su elaboración. No basta con saber los procedimientos que se necesitan para la elaboración de un inventario si no el sistema contable del registro más apropiado para su implementación. Además es una manera de poder mantener un buen control en los productos de posesión al igual se espera un buen manejo en estos. Con lo mencionado se da a conocer que no importa el tamaño de la organización si no que es una mejor forma de conocer los recursos almacenados con los que contamos.
Con lo proporcionado en este trabajo se espera despertar el interés del lector hacia el tema y darle una visión sobre lo que incluye la información financiera así como una técnica contable de suma importancia aplicable en las empresas para el almacenamiento de las mercancías y para la evaluación de las salidas y entradas de estas.
Te sugerimos veas el siguiente video «en el que se explican, a través de ejemplos, las ventajas y desventajas de los sistemas de inventarios perpetuos y de inventarios pormenorizados o analíticos, dos de los sistemas de registro de mercancías más empleados; además se indica cuáles son las cuentas que se utilizan en su contabilización. Un buen material para aprender más sobre el tema.
Referencias bibliográficas
- Carbajal s. Julio Manuel. (2012). Introducción a la clasificación arancelaria de las mercancías. Recuperado de Coedición universo arancelario/jumvic foreign trade especialistas.Uson. (2003). Sistemas de registros. Recuperado de http://tesis.uson.mx/digital/tesis/docs/3195/Capitulo3.pdf.Clasificado. (2005). Manejo y control de inventarios. Recuperado de https://docs.google.com/document/d/1i_7JycioRV35bxTWytsbN1k7fQx-6ET8feWO9zoCcBk/mobilebasic?pli=1Guerrero R. José. (2014). Internet. Recuperado de: https://books.google.com.mx/books?id=x-DhBAAAQBAJ&pg=PA161&dq=sistema+analitico+o+pormenorizado&hl=es-419&sa=X&ei=PhU9VfeND8LQsAXrnYDwAw&ved=0CCQQ6AEwAg#v=onepage&q=sistema%20analitico%20o%20pormenorizado&f=falseEvilla M. (2011, 3 de febrero). Internet. Recuperado de
Autores:
Angélica Yazmin Flores Martínez.
Jocelyn Mariana López Pérez.
Javier Eduardo Pérez Gutiérrez.
Diana Vázquez Grajales.
Ana Cristina Vázquez Velázquez.
Estudiantes de Segundo Semestre de Ingeniería en Gestión empresarial.
