You will need
- - inventory;
- - the act of damaging or breakage of goods and materials.
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".
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.
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.
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.
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.
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.
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 : 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.
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.
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.
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.
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.
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.