In the implementation of financial and economic detail, sometimes there are situations when the goods are written off due to damage or detection of defects. In this case, the accountant must draw up an act that has a unified form No. TORG-16.
Instructions
Step 1
Before drawing up a write-off act, take an inventory of goods. To do this, issue an order, appoint members of the commission and approve the date of its holding. Fill in the results of the check in the inventory list, which has a unified form No. INV-3.
Step 2
Draw up an act in triple copy, one of which will remain with the accountant, the second will be transferred to the structural unit, and the third will go to the materially responsible person. You will see that the document has two pages.
Step 3
Fill in the header of the form No. TORG-16, that is, indicate the full name of your company, structural unit. Enter the basis for drawing up the act, for example, an order. In the small table to the right, fill in the appropriate codes.
Step 4
Below, indicate the serial number of the document and the date of its preparation. Proceed to filling out the tabular section. Here you need to specify information about the item to be written off.
Step 5
In the first column, indicate the date of receipt of the goods at the warehouse, in the next - the date of write-off. Write the number and date of the invoice where the receipt of this product is recorded. In the fifth column, list the reasons that led to the cancellation of the goods; put the code in the next one.
Step 6
Enter more detailed product information in the following table. Indicate the name; enter the units of measurement (for example, piece); write the code of the unit of measurement indicated in the classifier. In the following columns, indicate the number of pieces, weight, price per unit and the total cost of the item being written off.
Step 7
After the tabular section, summarize. Sign the act of writing off from the chairman, members of the commission, the materially responsible person. Next, record the decision of the manager, for example: "To recover the loss from the damaged goods from the materially responsible person." Put on the blue stamp of the organization.
