An accountant working in the production area or in the sale of any goods, every now and then comes across a procedure for writing off defective goods. What is the correct way to write off defective goods?
Instructions
Step 1
The concept of "marriage" is not defined in the current legislation, but it is found in various industry regulations. A defect is considered a non-conformity of products to the established technical conditions and standards. It can be final if the marriage is not economically feasible or impossible, or fixable, when the marriage can be eliminated and it is economically feasible. Internal defects are detected before the product is handed over to the consumer, and defects identified after that are considered external.
Step 2
Since a product defect can arise for various reasons, first determine which product losses it can be attributed to. In case of non-standardized losses resulting from violation of the conditions for acceptance, sale or storage of goods, negligent actions of staff, recover damages from the perpetrators, since there are no rules for writing off such a marriage.
Step 3
Before writing off an internal marriage, take an inventory. If there may be some guilty ones, locate them to recover the losses. In this case, issue an Act of Damage, Scrap, Combat of Inventories using Form N TORG-15, and write off the defective goods. If it is impossible to identify the culprit of the marriage, at the time of its cancellation, recognize the losses as other expenses.
Step 4
Since there is no unified form of the primary accounting document for registration of an internal marriage, develop such a form yourself, taking into account all the details. In order to prove the economic feasibility, include in this document information about the rejected products, the reasons that led to the marriage, as well as the culprit. Issue an external marriage with acts in the form of N TORG-3 or N TORG-2.
Step 5
Sometimes the contract with the supplier already includes a possible percentage of defects and it is impossible to return the revealed defects, if its percentage is less than the limit specified in the contract. In this case, just use form N TORG-16, approved by the State Statistics Committee, to write off the marriage.
