It is regularly commonsense for an assembling worry to remember a manufacturing plant record for its bookkeeping framework. For the most part, this technique is followed when fabricating tasks are remote the primary office, or when the idea of such activities requires countless records.
A few records identifying with assembling are kept in plant office books while other are kept overall office books. What accounts and different records be kept in the industrial facility diary and record and what records and records be kept up in the overall diary and record would rely upon different variables and the idea of assembling concerns. Be that as it may, there are sure records which are typically kept on the manufacturing plant books. These are accounts worried about assembling costs and incorporate stores or materials records, work or finance accounts, production line overhead records, general record, is additionally remembered for the manufacturing plant books.
Most associations keep up cash and other processing plant resources on the overall office records. In this way the overall record incorporates such records as deals, cost of merchandise sold, production line plant and apparatus, aggregated devaluation and liabilities and so forth It additionally incorporates the control account, plant record.
Passages relating with general record and manufacturing plant record are first recorded in the overall record and industrial facility diary. The control accounts manufacturing plant record and general record are equal in nature i.e., a charge to one is a programmed credit to the next and the other way around; so they grant every record to act naturally adjusting.
To check the equal records (plant record control account in the overall office books and general record control account in the industrial facility office books), official vouchers, which are likewise called move vouchers, are utilized. Through these official or move vouchers, the overall office is educated by the production line office; and manufacturing plant office is educated by the overall office.
In cost bookkeeping framework, the volume giải pháp nhà máy thông minh of bookkeeping information that should be collected is generally extremely huge. Because of this, numerous endeavors think that its appropriate to have separate books at the manufacturing plant workplaces and general workplaces. By setting up a different gathering of industrial facility accounts, the monetary bookkeeping records are liberated from much detail which are typically fundamental is cost bookkeeping work. The requirement for isolating production line accounts from other bookkeeping information additionally emerges because of the accompanying elements:
a. At the point when the general or authoritative workplaces and the processing plant workplaces are not situated at a similar spot or in similar premises or under a similar rooftop.
b. At the point when the decentralization strategy is to be continued in various creation plants each having its own administration and organization.
At the point when the above conditions are available, it is fitting and favorable to keep a few books at the industrial facility workplaces and some at the overall workplaces. The overall workplaces generally keeps up: All vouchers payable or record payable records, money and records receivable records, selling and managerial records and so on The assembling accounts relating with materials or stores, work in measure, completed merchandise, work and plant overhead are kept at industrial facility workplaces. At the point when both the workplaces are included, the corresponding passage is passed in the books.