You will need
- - the Commission;
- - account statement;
- - incoming and outgoing invoices;
To conduct an audit, create an audit Committee. The Commission will include accountants, members of the administration, sellers shifts or teams. If your organization has several teams, then each must present senior sales associate.
Count the actual balance of goods in the warehouse, on the sales floor. The accountant is obliged to record all the names of the items in the account statement, as well as to make the amount of residue, expressed in units, kilograms or litres.
Under the accounting statement, check signing authority, accountant, chief accountant, senior sellers all shifts.
On the audit sheet guide counting. Fold the amount of residue of goods after the previous audit with the number of goods in the warehouse and in the sales area, add the amount of credit invoices. Swipe counting the remainder in cash at the time of the audit. From the figures, subtract the amount of the goods returned to the supplier, write-off and expense all the overhead, the amount of revenue received by the senior cashier. The result should be equal to the actual remaining products.
If the audit revealed a surplus, enter them in the credit statement of the company. If the audit revealed the shortage, write to act, familiarize them with all sellers. Require all the sellers wrote an explanatory note about the discovered short. If necessary, invite serving the technical organization for the verification of measuring instruments.
You can calculate the entire amount of the deficiency from the salary of sellers or to issue a written penalty, to dismiss all the guilty persons according to the article for distrust and file a claim in court for damages caused to your organization.
Dismissal applies only in the case if you do not trust the sellers, in this case, you have the right to apply article 81 of the Labour code of the Russian Federation or if the sellers refuse to voluntarily repay the shortfall.
Advice 2: How to write the act of writing off the goods
In the implementation of financial and economic detail at times, such situations occur when the product is subjected to cancellation due to deterioration or detection of the defects. In this case, the accountant should prepare the act, which has a unified form TORG-16.
Before to make the act of write-off, inventory the goods. To do this, issue an order, appoint the members of the Commission and approve the date. The results of the audit will be issued in the inventory, which has a unified form n INV-3.
Make a report in triplicate, one of which will remain with the accountant, and the second will be passed to a structural unit, and the third will go to the materially responsible person. You will see that the document consists of two pages.
Fill out the top form TORG-16, that is, specify the full name of your company, structural division. Make a basis for the preparation of the report, for example, the order. In the small table located to the right, enter the corresponding codes.
Just below, specify the sequence number of the document and the date of its publication. Continue completing the table. Here you need to specify information about retiring the product.
In the first column indicate the date of receipt of the goods to the warehouse, the next date of cancellation. Write the number and date of invoice, which recorded the receipt of these products. In the fifth column, list the reasons that caused the cancellation of the product; put the following code.
In the following table, enter more detailed information about the products. Enter a name; select the units of measurement (e.g., piece); write the unit ID specified in the qualifier. The following graphs indicate the number of pieces, weight, price per unit and the total cost of deductible goods.
After the table summarize. Sign the act of writing off the President, members of the Commission, materially-responsible person. Next, secure the decision of the head, for example: "to Recover the loss from the damaged goods with a materially-responsible person." Put the blue seal of the organization.