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 decommission a warehouse in 1C

Cancellation of goods in economic organization may be required for different reasons: the spoilage, loss of quality of the goods, obsolescence of the product or lack of market demand.
How to decommission a warehouse in 1C
Instruction
1
In the program "1C Accounting" 8.1 cancellation of goods from the warehouse is as follows. Run the program "1C: Accounting" by double-clicking the shortcut on the desktop. If label not, start using the menu "start". Then select the tab "All programs" to display a list of installed software. Select the organization database that you are working on at the moment, and load the shell.
2
Go to the menu item "Warehouse" and select the "Inventory of goods" in the warehouse. Select the desired document to open the context menu by clicking the right mouse button. Select the "based On", and "Salvage goods". Appears you need the document "written off goods".
3
Check the correctness of filling in the document of basic data: number and date of document, name of organization, select the warehouse and specify the base in the box underneath. Next you need to add to the document the goods and to specify their number, as is done in commercial invoices or accounts. This should get those goods which have a negative deviation in inventory of goods.
4
After shopping the go to the tab "Accounts". Select the account of Scripture from the list suggested by the program "1C". Select cost, then type "Act of decommissioning" and run the document.
5
If errors when filling in the document will not be revealed, and any dependencies are not violated, the program "1C" will hold the write-off of goods. Check the correct execution of the activity and balances of goods in stock using the menu item "Warehouse". In General we can say that to write off warehouse items through the software from the company "1C" is not difficult, important to be able to work in the program and sequentially execute all the operations.

Advice 3 : 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 4 : 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.
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