In trading firms, sometimes there is a shortage of one product and a surplus of another, which is commonly called "over-grading". For many accountants and storekeepers, re-grading turns into a real headache, because they have to replace the shortage with surplus and think about where to write off the costs.
Instructions
Step 1
There is no clear definition of re-grading in regulatory documents. But tax authorities understand it as a simultaneous surplus of one product and a shortage of another type of goods under the same name, for example, a lack of 20 sneakers and their surplus.
Step 2
The re-grading is revealed during the inventory, which is reflected in the form No. INV-3. In this case, the shortage of one product should be recorded on one line, and the surplus - on the other.
Step 3
The decision on offsetting shortages and surpluses is made by the head of the company on the basis of information prepared by the inventory commission. This is possible if surpluses and shortages of goods have arisen: - from the same materially responsible person; - for the same reporting period; - for goods of the same name and in the same quantities.
Step 4
If it is difficult to determine whether goods belong to the same name, use the All-Russian classifier of products OK 005-93. In case of re-grading, be sure to identify the employee responsible for its appearance. He must submit to the inventory commission an explanation of the reasons for the appearance of re-grading. It is on him that you write off the difference in the cost of goods - this happens when the cost of missing goods exceeds the cost of goods in surplus.
Step 5
In the absence of a guilty person, consider the difference in the cost of goods as excess commodity losses and write off the distribution costs of the trade organization. Make sure that the absence of the culprit for misgrading is documented by government authorities. Otherwise, re-grading costs are not included.
Step 6
Please note that there is no concept of re-grading in the Tax Code, so try to take into account excesses and shortcomings separately.
