The act of writing off goods and materials is intended for documenting damage or loss of their quality. Also, a write-off certificate is drawn up if the inventory is morally obsolete or the amortization period has expired. This document confirms that specific goods and materials are not subject to their subsequent implementation.
Instructions
Step 1
For most goods, there is a single approved form of the write-off act - TORG-16. Fill in all the required fields on the form. Put in the date and place of drawing up the act.
Step 2
Indicate the number of members of the write-off commission, which must confirm the unsuitability of goods and materials for further use. Be sure to indicate their full name, positions held.
Step 3
In the text of the act, indicate the reason why the goods are written off, their names, inventory numbers (or material number), their units of measurement, quantity, unit price, total amount to be written off and the purpose of expenses. Sign the act with all members of the commission, sign yourself, put the seal of the organization and get the signature of the head.
Step 4
Before drawing up an act, make sure that the listed goods and materials have been issued from the warehouse as required. The act must also be signed by the materially responsible person or material accountant. Make a document in triplicate. Leave one copy in the accounting department, give the other to the department from which the write-off was made, give the third one to the materially responsible person.
Step 5
If inventory is written off due to their obsolescence or the end of their depreciation period, then leave the act for writing off in any form, without using the TORG-16 form. In the act, be sure to indicate its serial number, the date it was drawn up.
Step 6
Indicate the full name of the organization, full name. its head and the position occupied by him, the name of the department from which the inventory is written off. Enter the OKPO code.
Step 7
In the text, indicate the reason for the write-off, the name of goods and materials to be written off, their serial numbers, units of measure, book value. Indicate the unit price and the total cost of all inventory items written off. At the end, write the total amount to be debited.
Step 8
Sign, date and collect signatures from all members of the commission. Secure the act with the official seal of the company and the signature of its head.
