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In the presence of VU check and coding of documents, their komplektovka in packs for delivery on processing belong to duties of employees of accounts department. Codes are applied to ensuring automation of the accounting of material values: synthetic accounts and sub-accounts; nomenclature numbers of materials; units of measure; personal accounts of the organizations suppliers; structural divisions of the enterprise; types of operations on the movement of materials; reasons and responsible for deviations; types of operations on calculations with suppliers.

Production stocks, being objects of the labor, provide production of the enterprise in which they are used once together with means of labor and labor. Prime cost them is completely transferred to again created product. Countrywide the specific weight of materials in prime cost of the produced production makes over 70%, and in textile and chemical industry - to 85%.

Account documents reflect holiday of materials for production needs (production of production), for economic needs (the maintenance of buildings, repair work), realization on the party of the excessive, not used in economic activity of the enterprise materials. Treat them: limitno - intaking cards, requirements, consignment notes.

the correct and timely documenting of all transactions but the movement of material values, identification and reflection of the expenses connected with their production, calculation of actual cost of the spent materials and their remains for places of storage and articles of balance;

Codes of types of operations on the movement of materials consist of two signs: the first means a type of operation (the rest, arrival, an expense, storno), the second sign version of these operations (the rest book, the rest actual, receipt from outside, receipt as movement etc.).