PRESENTATION ABOUT Organization of accounting in pharmacies Reporting

PRESENTATION ABOUT: Organization of accounting in pharmacies. Reporting, its types and values. Compilation of reports of pharmacies' structural units on the movement of commodity-material values.

The accounting and reporting system of a pharmaceutical company or pharmaceutical company is a quantitative reflection and a qualitative characteristic of business operations for the purpose of monitoring, analyzing, planning and making managerial decisions on the basis of objective, timely and reliable information.

The accounting process consists of the following main stages: observation of economic processes and phenomena, their measurement, registration and grouping according to a specific scientifically grounded system, generalization, which completes the accounting process.

Accounting tasks - processing and displaying primary data on business transactions; systematization of data for the purpose of obtaining information on trade and economic activity for the management of an enterprise; ensuring the preservation of property of the enterprise; search of reserves of economic activity that increase profit (income).

Students should get acquainted with: The order of drawing orders (requirements) for goods from different suppliers (processing of price lists); · The order of execution of the order for receipt of the goods; · Acceptance of commodity-material values from suppliers; · The order of formation and designation of retail prices for the received commodity-material values; · Accounting for received inventories;

The procedure for the release of medicinal products and medical products and the registration of released goods; · Rules of work with settlement operations registrars; · The procedure for accepting money from the population, determining the revenue for change and for the day; · Order of registration and delivery of proceeds to the bank branch, post office, pharmacy ticket office; · The order of writing out profitable and cash orders; · The order of conducting the "Cash Book"; · Preparation for inventory, the procedure for its implementation;

· Registration of documents and supply of final results of inventory; · The procedure of accrual of the norms of natural losses. · The procedure for recording poisonous, severe, narcotic, psychotropic drugs, precursors; · Determining the book and the actual balance; · Calculation of norms of natural losses; · Accounting for goods consumed for business needs; · An act on the cancellation of goods spent on business needs;

· The procedure for receiving and writing off auxiliary materials; · . Account of the movement of containers, other noncurrent assets, low-value, heavy-duty and fixed assets; · The timetable for the work of the pharmacy staff, the timetable for the calculation of working time, the procedure for calculating wages (bonuses).

Thank you for attention!