How to return materials

Often there are cases when the company or the company is required to return the materials or products to vendors for any reason (marriage, disparity of amount of material, inadequate quality of the received material, poor packaging). In this case, the accountant must record the refund in the payment transactions and reflect the return of the material to KURO and PPO.

You will need

• - bill of lading TORG-12;
• - the act of discrepancy between the quantity or quality of material;
• - complaint letter;
• - program of accounting.

Instruction

1. If the acceptance it turned out one of the return reason, immediately notify the vendor that he has not fulfilled the terms of the contract. Invite the supplier's representative or, if necessary, and a representative of the transport company that delivered the material.
2. In the invoice, TORG-12, which was issued by a supplier, strike out the incorrect number next to it write the correct. Sign corrected invoice from the company Director and stamp.
3. Make a statement that you have identified the divergence in the quantity and quality of materials for the form TORG-2.
4. Based on the record in any form make a complaint letter. It specify the basis for its claims with an indication of legislative acts on the basis of which a claim is made. Hand complaint letter and certificate to the vendor.
5. If the supplier returns all the goods, but it is up to the moment of return remains at the enterprise, apply for the debit off-balance account 002 as commodity-material assets adopted by the company for safekeeping. If the vendor returns part of the materials, please fill out the off-balance account 002. Quality materials will reflect on the balance account 10, and the VAT on them – on account of 19.
6. If the marriage was discovered after acceptance of the goods, write in any form the act of identification of substandard materials. It specify the number of the contract of purchase and sale, description of found marriage. Write down the invoice "Return of defective material". Send the claim to the provider with a copy of the act of NC invoice acceptance and invoice to return defective material.