You will need
  • the act of writing off of materials;
  • - accounting reference.
In order to write off the materials you want to collect the Commission, which consists of financially responsible persons. members of the Assembly constitute the act of cancellation. This document must contain the date of preparation, venue, names and positions of all members of the Commission, the name of written - materials, the reason for cancellation, quantity, price and amount. The act signed by all the members of the Commission and approved by the Director.
The recognition of materials deducted, the accountant should make the transaction Д94 "Shortage and loss from damage of values" K10 "Materials" reflects the carrying value of written off materials. This entry should be reflected on the basis of the act of cancellation. D20 "Primary production" К94 – reflects the cost of shortage or damage within a natural decline. This is done on the basis of the act and accounting help. If the cancellation is made by the guilty persons in excess of the loss, the debit account will be 73 "Settlements with personnel on other operations", subaccount 2 "Calculations for compensation of material damage".
If the materials are scrapped because of natural disasters, then entry is made: Д99 "gains and losses" K10. This operation is done on the basis of the act and accounting help. You must then recover the VAT that was previously paid. This is done using transactions: Д99 K68 "Settlements on taxes and duties No. subaccount "VAT".
If the materials are debited under the contract of uncompensated use, then you need to make waybill, an application for leave materials on the side, the contract and other documents. Then accounting entry is made: Д91 "other incomes and costs" subaccount 2 "miscellaneous costs" K10 and Д91.2 K68 subaccount "VAT" (VAT levied).