Advice 1: How to write off defective product

It happens that a product that came into the warehouse, turns out to be defective. The accountant in this case you need to cancel, a management company to find out what caused this trouble, and who will be responsible for damages.
How to write off defective product
You will need
  • - inventory;
  • - the act of damaging or breakage of goods and materials.
Instruction
1
Before the cancellation of the marriage need to take inventory and place the results in the form N INV-26. The amount of product losses rely solely on the results of the inventory and the terms and procedure of its implementation shall be approved by the Director. If found responsible for the incident, it is reflected on the form N INV-26 in box 9 "Attributed to the perpetrators".
2
In this case, doing the act of damaging or breaking of goods and materials (commodity-material values, form N TORG-15) and carry out the copying of the product, and with the perpetrator require an explanation and hold the funds from the payroll to 70 or 73 account.
3
The last score is used more often, as usually the damage to write off parts for many months. If the perpetrator is not found or the fault of employees in education there is no marriage (it happens, if the workers in advance in writing warned the user about a possible marriage/short), the marriage is recognized as other expenses and are charged to the financial result of the enterprise, formlets by the head.
4
For the interior marriage of unified forms of primary document is not available. That is, the document can be developed independently specifying all the mandatory details.
5
For the foreign marriage acts do on form N TORG-2 or TORG N-3. If the contract with the supplier provides for a possible defect rate, then use the N form TORG-16 "Act on writing off of goods", approved by the Committee (Decision dated 25.12.1998 N 132). For cancellation of marriage shall be created a Commission, which makes the act of cancellation, except in the case of returns and tax accounting is not considered.
6
Entrepreneurs working on a simplified system of taxation, can be attributed to the defective goods within the norms of natural loss. In accounting when writing off marriage "costs, not related to the activities aimed at earning of income" written off on 7212.
7
There are cases where a manufacturing defect is the norm as a percentage of output. It is made of the technological map of production process and approved by the Director of the company. In this case, you generally have to capitalize the defective products or to cancel rejected materials on the 20th the bill.

Advice 2: How to write off in the tax accounting of fixed assets

On the balance sheet of any organization are the main tools, unused in its economic activities because of a moral or physical deterioration. Cancellation of financial and tax accounting is performed in a specific order.
How to write off in the tax accounting of fixed assets
Instruction
1
Organize the inventory of fixed assets in the enterprise. The inventory must be conducted by a Commission appointed by the order Manager. Arrange the results by the act. It stamped about the objects that are to be written off because of a moral or physical deterioration. Objects should be examined by a Commission on the liquidation of assets, which is also assigned by the head.
2
Make the act of writing off the assets of the form № OS-4 the results of the work of the Commission. The document should be listed the main toolsthat are to be disposed of, indicate the reason for disposal and the possibility of using the separate units of the funds or their parts after dismantling. The act is signed by the members of the Commission on liquidation and shall be approved by the Director.
3
Make accounting records the following transactions: the Debit 01, the Credit of account 01 – decommissioned original cost of the facility;– the Debit of account 02, the account Credit 01 – deducted accrued depreciation;– 91.2 Debit account, Credit account 01 – the residual value of the asset is included in other expenses; a Debit account 91.2, Credit 23 (69, 70, other accounts) – costs associated with the write-off of property, plant and equipment are reflected in other expenses.
4
Surrendered nodes or part is written off of fixed assets after their dismantling at the expense of the account of materials at market value. The journal entry would be as follows: the Debit 10, the Credit score 91.1. If you decide to hand over them in scrap metal, the account make the following entry: Debit account 91.2, credit to the 10 - written off the cost of the returned materials.
5
Generate write-off of fixed assets in tax accounting in the same accounting period. Determine profit or loss from disposal of the asset in accordance with paragraph 1 of article 323 of the Tax code of the Russian Federation for each facility on the date of recognition of income (expenses). In determining the tax base for income tax the residual value will include the other expenses. Revenues from materials obtained during dismantling of a fixed asset will be the other income of the organization.
Note
Fixed assets, on which depreciation is assessed completely, you can not only be explained on this basis.

Advice 3: As for accounting write-off goods

In the process of economic activities of the accountant and the head of the organization may be faced with this situation, as the write-off of defective or overdue goods. These defects can be identified during inventory and randomly. According to PBU 10/99 in accounting, such expenditures relate to other things.
As for accounting write-off goods
Instruction
1
To write off the item, you must assign an inventory to the Commission. To do this, approve the composition of the inventory Commission, select a chair. To do this, make the order. In the same regulatory document, specify the object and date of the inspection, and the reason for its implementation.
2
After identifying the defective or damaged goods will issue a statement, which has a unified form n INV-26. If the goods are disposed of, a report of utilization (form TORG-16). This document must be signed by the head of the organization, as well as members of the Commission. If the product is utilized after the battle, make Approve all transactions with the order.
3
In accordance with article 146 of the Tax code for writing off defective merchandise , you must restore the amount previously paid VAT into the budget. For this make amended tax returns. Note that the purchase price of these products will not reduce taxable base at calculation of the profit tax. To natural loss a defective product also can not be attributed. And this we can conclude that the marriage is written off at the expense of own funds of the enterprise. Don't forget to reflect the restored VAT in the sales Ledger.
4
Goods write off in accounting. Do this following posting:Д94 K41 – identified overdue (faulty) goods;Д94 K19 – charged VAT of the purchase price is overdue (faulty) goods;D19 K68 – recovered VAT accrued for payment to the budget;Д91 sub-account "other costs" К94 – charged to an expired (defective) product.
5
If you do not want to recover previously paid VAT, be prepared for the fact that the tax inspector will come to you in the conflict. The goods must be transferred at sale prices, including tax on value added.

Advice 4: How to write off a marriage in 1C

Marriage can be found in the warehouse of the company, and when you return faulty goods by the buyer. Depending on this, in the program "1C: Enterprise" differently you are writing off defective products. This takes into account also the presence of the responsible person and the opportunity to fix the marriage.
How to write off a marriage in 1C
Instruction
1
Run the program "1C: Enterprise". Fill in the document "a Return from the buyer" if the defective product was discovered after implementation. Mark in column "a" of "Marriage". If the marriage was discovered in the warehouse of the enterprise, then issued a document "Release of goods" in which in the column "Number of defective products" is indicated the corresponding number. After that, you create the document "Moving warehouses", if the goods sent to the warehouse for corrections. Fixing a marriage is impossible, the products shall be written off.
2
Sleep marriage in the program "1C: Enterprise" design document "write-off of defective inventories". Check the price of the defective goods, which will be reflected in the account 28 "Marriage in production". If the item can be disassembled, then issued a document "Posting MPZ from a marriage" and specified the value of the materials, which are debited from the account 28.
3
Take some of the costs of marriage with the responsible person. In this case, open the document "other expenses", which specifies the operation type "write-off". Enter the amount and cost of "Marriage in production". Select account 73.02 "payment of compensation for material damage.
4
Check the correct cancellation of marriage in the program "1C: Enterprise". To do this, open accounting. If done correctly, the write-off of defective products from the warehouse will be reflected on credit of account 43 "Finished goods" and the debit of the account 28. After this reflects the posting of materials from the analysis of marriage on the debit of account 10.1 "Raw materials". The month-end closing is carried out by transfer to the debit account 20 "Primary production" of the balance of the loan account 28. The transfer of marriage for correction is reflected on the loan account 10.1 the debit of the account 28.

Advice 5: How to write off transaction goods

The need for withdrawal of goods occurs after you hold any kind of inventory of property of the enterprise and identifying the presence or absence of expired, defective, lost, taken on samples or own needs of goods.
How to write off transaction goods
Instruction
1
Start by making a draft order of the Director for the conduct of the inventory Commission which structure necessarily have to be included financially responsible person. Approve the order about carrying out inventory of the enterprise Manager.
2
Swipe together with Commission inspection (inventory) of the property and goods of the company. Register the quantitative and qualitative availability of property, goods and the degree of its future suitability. The reasons for the unsuitability of the property of the goods.
3
In the case of utilization of goods required to make the act of disposing of the product, retaining full recycling (report form TORG-15 or TORG-16). For each unit of the enterprise make the act for the cancellation of the goods, signed by all members of the inventory Commission (report Form TORG-15 or TORG-16). If you need the write-off of the goods of the fight, damage or scrap, apply the act TORG-15, if cancellation of goods with expired shelf life – the act TORG-16.
4
Approve the act for the cancellation of the goods. The act says the head of the company or its designated official.
5
Guide accounting, you record transactions for write-off of goods on the basis of acts of inventory of commodity-material values. Costs incurred for inventory write-off and will include it in the article "organization Costs" in operating expenses for the period.
6
The wiring on the write-off of goods will issue in the following way:

– make an entry that reflects the price of the identified products (Debit, Credit 94 41);

- enter the previously paid VAT, if you decide so (94 Debit Credit 19);

- lock the recovered VAT accrued for payment in the budget (the Debit 19 Credit 68);

- make the entry to write off the item other expenses (Debit 91 sub-account 2 "other expenses" the Loan 94).

Advice 6: How to return a faulty item to the store

Unfortunately, the probability of purchase of poor-quality, defective goodsand big enough. But in this case the buyer is protected by the Federal law "On protection of consumer rights" and he always has the ability to return a faulty item to the store and demand a replacement or refund the money paid.
How to return a faulty item to the store
Instruction
1
If you are sold a faulty product, you have the right to ask a question about the replacement or refund to the seller, the manufacturer or service center. If you decide to contact the seller, i.e. to return the goods in the store, this action in legal language qualifies as a termination of the contract of purchase and sale. From the seller you can also require free elimination of the detected shortcomings, a reduction in the purchase price of the goods proportionally to their severity, indemnity costs of their removal, replacement of the product for the same.
2
Write the application addressed to the Director of the storeand, which ask to return money paid for the product amount. Don't forget to write your passport details, postal address, contact numbers and email address.
3
The text of the statement, which is written in any form, please indicate when the item was purchased, and give it a full name, brand or article. You can not make a check, but to mention that he has as proof of purchase. Specify what the flaws were discovered and ask them to cancel the agreement of purchase and sale, and return you paid for the goods amount. Refer to article 4 of the law, according to which the seller is obliged to sell the goods of appropriate quality to comply with current standards or the terms of the contract.
4
Specify how you this amount should be returned to: to give by cash in the shopand to transfer to the account or postal order. If you specified a personal account, then carefully copy in the text of the statement by all the Bank details: full name of account, BIC, TIN, correspondent account number and your personal account.
Note
The law provides for the possibility of compensation for material damage or transportation of defective goods, but in this case to seek a refund of the money you have on the court.

Return the money you owe, even if no cash register receipt.
Useful advice
According to article 19 of the law, the buyer has the right to contact the store about a refund for two years, even if the warranty on the product was not or it was over.

To return an item you may within just the warranty period, but if the seller insists on examination, it he should pay. If the product is no longer under warranty, the services of the independent expert you will have to pay for themselves and include this amount in the statement of claim, which will be served to the court.
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