Materials Requisitions:
The materials requisition, illustrated below, is a written order to the storekeeper to deliver materials or supplies to the place designated or to give the materials to the person presenting a properly executed requisition. It is drawn by someone who has the authority to requisition materials for use in the department. The authorized employee may be a production control clerk, or department head, a supervisor, a group leader, an expeditor, or a materials release analyst. In a computerized system, the computer program will often prepare the requisition in the form of a tabulating card.The materials requisition is the basic form used to withdraw materials from the storeroom. Its preparation results in entries in the issued section of the materials ledger card and in postings to the job order cost sheets, production reports or the various expense analysis sheets for individual departments. All withdrawals result in debits to work in process or to control accounts for factory overhead, marketing expenses, or administrative expenses, and in credits to materials.
Materials Requisitioned Journal:
With the posting to the materials ledger cards, the job order cost sheets, the production reports, and the expense analysis sheets completed, it is still necessary to post the materials withdrawals to the proper ledger control accounts. This task is greatly facilitated by the use of a materials requisitioned journal. This journal is a form of materials summary.At the end of the month, the total of the various columns are posted directly to the ledger accounts, except for the sundries column from which items are posted individually.
Tabulating cards as materials requisitions:
Tabulating cards are convenient input or output devices for computer operations to produce the card, the computer is instructed by the console operator to perform certain materials issuance transactions for jobs or products. The card serves as authority for the storekeeper to issue the materials, internal computer operations will update the material data bank and eventually produce output reports including totals that will be entered in the general ledger accounts, unless those accounts are also part of the EDP system.Indirect materials or supplies for factory or office use will also be stored in the inventory data bank of the computer. When such materials are needed, a request will inform the computer as to type, quantity, and requesting department. Supplies requisitioned for marketing and administrative departments would be charged to their respective departments.
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