All materials in the enterprise are written off for various needs. Primary documents become the basis for write-off. At the moment, there are several ways to write off material, and the management of a company or enterprise must choose any of these methods and write off all materials in one way.
Necessary
- - waybill;
- - limit fence card;
- - the remainder of the material at the beginning of the month;
- - goods receipts during the current month;
- - the amount of material released per month;
- - the remainder of the material at the end of the month.
Instructions
Step 1
The most common method of writing off materials is the “average cost” method. Calculate the average cost. To do this, determine the average cost of the material that is in the warehouse. Calculate the amount of this material in the warehouse. Divide the average cost by the amount of material in stock.
Step 2
Calculate the amount of material issued in the current month. This is necessary for the registration of the write-off act.
Step 3
Issue an invoice in the form of NM-11 in the accounting program. It must be written out in duplicate. In the invoice, indicate the name of the material assigned to it during acceptance, the amount of material to be written off, its price and the date of write-off. Both forms will be needed by the warehouse: on the basis of the first copy, the values are written off, on the basis of the second, the posting of the material.
Step 4
Draw up a write-off act, which must contain the write-off date, place of compilation, names and positions of members of the write-off commission, the amount of material to be written off and their cost. In the text part of the act, indicate what material is being written off, for what reason, its quantity, the total cost of the material being written off.
Step 5
Sign the write-off certificate with all members of the write-off commission.
Step 6
Write out the limit-fence card in duplicate. Give one copy of the document to the consumer of the material, give the second to the warehouse manager.
