Instruction
1
Approve the order of conducting the inventory, if was discovered the fact of shortage. Specify in this document the date of, the Commission and the property which is subject to verification. Provide to the Commission all receipts and expenditure documents in the case. Determine the residues of the values according to accounting. Collect receipts from materially responsible persons.
2
Determine the actual availability of the property, make an inventory of the inventory and the collation statement, which will identify the amount of shortage. If it relates to funds, you must also perform an audit of the cash and write a report. The cash balance is verified with the data of the cash journal of the company.
3
Reflect the amount identified during the inventory and audit of shortages on the debit 94 "Shortage and loss from damage of values". At the same time in correspondence with the account is the account which characterizes a value, which discovered this fact. So can be used account 50 "cash Desk", account 10 "Materials", the account 01 "fixed assets", account 41 "Goods" and so on.
4
A report of shortage, which occurred by reason of regrading, natural losses or technical losses. On the basis of these documents the amount of the shortfall shall be reflected on the credit account 94 in correspondence with account 20 "Primary production" account 44 "Expenses on sale" and so on. In addition, for tax purposes these costs refer to material costs of the enterprise.
5
Demand from the worker a written explanation, if the shortage was due to theft. If the employee refuses to provide explanation, a corresponding act. The amount of damage is determined by the actual losses on the basis of market prices. In the accounting record of the amount of the shortfall charged to the debit of account 73 "Calculations for compensation of material damage". Then on the credit of account 98 "deferred Income" reflects the difference between the recoverable amount and the carrying amount of missing values.
