Goods Receipt

The receipt is in materials management and financial accounting of the access of material in a warehouse and the appropriate accounting for material and goods receipt account. In contrast to financial accounting, merchandise management does not differentiate between the origin of goods from a purchasing process or from in- house production . The opposite is the goods issue .

General

The compound goods receipt consists of the defining word "goods" and the basic word "receipt", the latter exclusively including external receipts. The term incoming goods as part of procurement logistics can be understood very comprehensively. It's about the traditional incoming goods of parts and material , but also about the receipt of external work, this can be combined with a simultaneous flow of materials (e.g. for finishing ) or as an actual service (e.g. a work report ). Incoming goods include not only the goods required for production or trading , but also goods used for personal consumption ( office supplies , canteen ). The task of incoming goods is to receive goods and materials procured externally through the purchasing department and to prepare them for supplying production or storage in a procurement warehouse. The incoming goods department has to check within the merchandise management system whether the goods delivered match the invoice , i.e. whether the quantity is neither too large nor too small and the product quality is correct, which is taken over by goods receiving and incoming goods inspection in the case of a larger division of labor .

The goods receipt represents the interface between non-company and in-house materials management . With the goods receipt, a company ( manufacturers , distributors , retailers ) the supply of raw materials , consumables and supplies as well as semi-finished products (in order to further processing in the production industry ) or finished products (in trade ) for sure. Incoming goods are part of procurement within the operational functions . Incoming goods are the beginning of a steady flow of material in the company, so that weak points in incoming goods can lead to operational disruptions.

Specific tasks that are carried out in the context of incoming goods are unloading , buffering , unpacking and repacking , sorting , incoming goods inspection , compiling and forwarding to the warehouse . The storage of the goods procured from the incoming goods department increases the storage risk and the capital commitment .

Process organization

The incoming goods department and incoming goods inspection are upstream of the incoming goods department . The main purpose of receiving the goods is the physical inventory of the delivery based on the accompanying documents such as the unloading confirmation , bill of lading , delivery note or confirmation of acceptance . The subsequent incoming goods inspection carries out a quality control , whereby faulty deliveries are rejected immediately. The incoming goods department that follows is the central point of a company where all goods deliveries are received, checked and recorded. Incoming goods are upstream of the internal processing . The procurement warehouse serves as a buffer between incoming goods and output (production or sales).

Posting

The ordinance on keeping an incoming goods book of June 20, 1935 ("Goods Incoming Ordinance ") obliged entrepreneurs to keep an incoming goods book, provided that they are not required to keep accounts and do not have to keep trading books. Its content was taken over by § 143 AO , which compels commercial entrepreneurs to separately record the incoming goods. According to this, “all goods including raw materials, consumables and supplies, semi-finished products and ingredients, which the entrepreneur acquires in the context of his business for resale or consumption for a fee or for free, for his own account or for a third party, must be recorded. This can be done either through a goods receipt book or through a goods receipt account. "

This obligation to keep records can be met either through inventory-oriented or effort-oriented accounting :

• With inventory -based accounting, there is an active inventory account (incoming goods account ) on which the receipts ( accounting documents : including delivery notes) and issues (material withdrawal notes) are updated through inventory . Balances appear as “inventories” on the assets side of the balance sheet ( Section 266 (2) lit. BI HGB ). The incoming goods may be booked to the incoming goods account if there is economic ownership of the goods, i.e. if the goods were acquired with retention of title (simple, extended or extended retention of title) or if they are at the disposal of the buyer with a third party ( warehouse keeper ).
• In the case of expense-oriented accounting (just-in-time booking), the purchases of goods are posted to the expense account "goods expenditure " in the debit, the - assumed in just-in-time bookings - immediate consumption in credit, its balance is the cost of goods (trade ; Section 275 (2) No. 5 HGB for the total cost method ) in the profit and loss account . With the expense account , goods are booked on the debit side with purchase prices .

Whether inventory-based or expense-based accounting is chosen depends on the company's workflow . If consumption takes place immediately (as is often the case in retail), expense-oriented bookkeeping is to be preferred; if operations are intensive in terms of storage, inventory-oriented bookkeeping makes more sense.

Legal issues

The incoming goods must be checked for compliance with the accompanying documents on the basis of the order . The goods delivered by the supplier are checked at the identification point by the incoming goods inspection, in particular for defects in quantity , product quality or correctness ( six-R rule ) and, if necessary, settlement of the damage or processing of returns . For merchants , it is mandatory , the received goods immediately to check for completeness and defects and, if appropriate, a complaint , otherwise applies, the amount specified in the delivery as delivered and without damage ( § 377 HGB ). Hidden or hidden defects are excluded, there are statutory notice periods (see notice of defects ). In the case of visually recognizable damage to the goods, acceptance can be refused.

If the goods are externally flawless, the recipient will confirm receipt to the carrier on the waybill . The sender has the duty to unload the goods from the freight contract ( § 412 HGB).

Individual evidence

1. ↑ unknown: movement of goods. In: Help texts for the SAP ERP software. Retrieved on November 14, 2019 : " A goods receipt (GR) is a goods movement with which the receipt of goods from an external supplier or from production is posted. A goods receipt leads to an increase in inventory. "  
2. ↑ Paul Schönsleben, Practical Business Informatics : Concepts of Logistic Processes , 1994, p. 195
3. ↑ David Thiele, RFID technology: possible uses and limits in corporate logistics , 2015, p. 13
4. ↑ Klaus Barth, Warenwirtschaftssysteme im Handel , in: Wolfgang Lück (Ed.), Lexikon der Betriebswirtschaft, 1990, p. 1255 f.
5. ↑ Florian Klug, Logistics Management in the Automotive Industry , 2010, p. 204
6. ↑ Detlev Frick / Andreas Gadatsch / Ute G. Schäffer-Külz, Basic Course SAP® ERP , 2008, p. 83
7. ↑ ^{a b} Peter Klaus, Winfried Krieger (Ed.): Gabler Lexikon Logistik . 3. Edition. 2004, ISBN 3-409-39502-4 , pp. 584 ( cited [accessed February 9, 2019]).
8. ↑ Verlag Dr. Th. Gabler (Ed.), Gabler Wirtschaftslexikon , Volume 6, 1984, Sp. 2139
9. ↑ Manfred Bornhofen / Martin C. Bornhofen, bookkeeping 1: DATEV account framework 2018 , 2018, p. 95

Please note the information on legal issues!