To write off a low price, you need to draw up a regulatory act and indicate the reason for the write-off. You can perform this procedure in several ways. So in the accounting program, it is enough to select the item "Write off the IBE" and perform the proposed actions.
It is necessary
Calculator, computer, boo. program
Instructions
Step 1
In accounting, there is a synthetic account of 22 MBP (Low-value and wearing out items). Consequently, the debit of this account will reflect the arrival of the IBE, and, accordingly, the credit will write off or transfer for use. Such items are written off as they are released into production. They can also be written off due to wear or loss of their production purpose, sale, loss or donation. When writing off a low price, it must be remembered that its service life should not be more than one year.
Step 2
It is not difficult to document the write-off of an IBE. A normative act is drawn up, which lists the names to be written off and their number. In the act, it is also necessary to indicate the reason for the write-off of materials. The act is signed by the director of the enterprise, chief accountant, accountant for inventory holdings, financially responsible person.
Step 3
If the company uses an accounting program (for example, "1C accounting"), then all the work is done step by step. It is necessary in the program menu to select a standard document with the name "Write-off of MBE", then indicate the location of the written-off materials, that is, select the name of the financially responsible person or the name of the warehouse. The table indicates the names of the items to be written off, while the batch of goods and the quantity are indicated. The column "Balance" indicates the current balance. After pressing the "Print" button, the "Act for the write-off of the IBE" is formed. Click “OK” to confirm saving and send the document to print.
