How to write off consumables

The bigger the company the harder it is to account for all consumables. Even specialized programs can't help to detect lack of consumables. Charged materials in different ways and for various needs. Primary documents are the basis for the write-off of consumables – limit-fence card and demand-bill.

You will need

• Limit intake-card or demand-bill.

Instruction

1. The company can use as invoices and limit-fence card intended for goods, systematically potreblyaya to perform work or manufacture products. Limit-fence cards are issued for a period of 1 month in 2 copies, one is given to the recipient of the materials, the other remains in a warehouse. In both instances subject to quantity dispensed consumables and put the signature of the person received the materials, and faces issued. At the end of each month, the card is dealt to the accounting Department, on the basis of the recording of disposal of consumables. Instead of the demand-bill in case the leave of consumables is performed only once, but is also issued in 2 copies.
2. When the materials are consumed, the accounting reflects this process in the form of money. Some difficulty is the fact that the same materials can come in several batches and at different prices.
3. Off methods consumables:
   
   1. The most common method of write-off is made when there are several batches of the same product with the difference in price, and then the material used. Then you need to deduct the average cost of the goods. That is, first determine the cost of the materials, which remained until the delivery of new parties, then received and all amounts add up. Then the total amount of material that is in stock, plused together. And only after that the total amount of all materials divided by the total number of turns and the average scrap value for one unit. After this is calculated, the amount expended materials of this type.
4. This method involves charging of each party in order of receipt. That is, regardless of whether from old or new batch has been consumed product, accounting still deduct it in the queue.
5. Used goods or damaged material will be debited for the amount for which purchased. Mainly because are written off materials in some types of organization, for example, in the jewelry industry due to the fact that even identical gems is impossible to generalize, since they have different costs and characteristics.