It happens that the goods that came to the warehouse are defective. In this case, the accountant needs to write it off, and the management of the company should find out what caused this trouble, as well as who will be responsible for the damage caused.
Necessary
- - inventory;
- - an act of damage or breakdown of goods and materials.
Instructions
Step 1
Before writing off the marriage, you need to make an inventory and draw up its results in the form N INV-26. The amount of commodity losses is calculated solely based on the results of the inventory, and the timing and procedure for its implementation is approved by the head of the enterprise. If the culprit of the incident is found, this is reflected in the form No. INV-26 in column 9 "Attributed to the perpetrators."
Step 2
In this case, an act of damage or destruction of goods and materials (inventory, form N TORG-15) is made and the goods are written off, and they demand an explanatory note from the guilty person and withhold part of the funds from wages to account 70 or 73.
Step 3
The latter account is used more often, since usually the damage caused is written off in parts over many months. If the guilty person is not found or there is no fault of the employees in the formation of the marriage (this happens if the workers warned the management in advance in writing about a possible marriage / shortage), then the marriage is recognized as other expenses and is written off to the financial result of the enterprise, formalized by the order of the head.
Step 4
For registration of an internal marriage, a unified form of the primary document is not provided. That is, the document can be developed independently, indicating all the required details.
Step 5
For external marriage, acts are made in the form of N TORG-2 or N TORG-3. If the contract with the supplier provides for a possible percentage of rejects, then form N TORG-16 "Act on the write-off of goods" approved by the State Statistics Committee (Resolution of December 25, 1998 N 132) is used. To write off the marriage, a commission is created, which makes a write-off act, in this case VAT is refunded and is not taken into account in tax accounting.
Step 6
Entrepreneurs who work on a simplified taxation system can write off defective goods within the natural loss rate. In accounting, when writing off a marriage, "costs not related to activities aimed at generating income" are written off to 7212.
Step 7
There are cases where manufacturing defects are the norm as a percentage of manufactured products. It is drawn up by a technological map of the production process and approved by the director of the enterprise. In this case, you usually need to capitalize the defective products or write off the rejected materials to the 20th account.
