A shortage of goods can be revealed during transportation, storage in a warehouse or sale based on the results of its inventory. Inventory of material assets is carried out by a commission appointed by order of the head.
It is necessary
inventory list of inventory items
Instructions
Step 1
Based on the results of the inventory, on the basis of the inventory list of inventory items, draw up a collation sheet. This document must be signed by the members of the commission. Calculate the total amount of the shortfall. Determine the natural loss of goods by the formula E = T x N / 100, where: - T - the cost of the sold goods; - N - the rate of natural loss,%. Determine the rates of natural loss from the reference books for each type of product. Take the cost of the goods sold according to the accounting data.
Step 2
Write off the entire amount of the identified shortage by posting: - Debit account 94 "Shortages and losses from damage to valuables", Credit account 41 "Goods". Take from the credit of account 94 to the debit of account 44 "Expenses for sale" the calculated shortage within the limits of the norms of natural attrition. Reimburse the shortage in excess of the norms of natural loss at the expense of the guilty persons, if they are established, or include in the composition of other expenses by posting; - Debit of account 73.2 "Settlements with personnel for compensation for material damage" (91.2 "Other costs"), Credit account 94.
Step 3
Take explanatory notes from the guilty financially responsible persons regarding the discovered shortage of goods. Employees must agree in writing with the fact of shortage and withholding the amount of material damage from wages. Draw up an order on deductions from the wages of the perpetrators to compensate for material damage caused by the shortage.
Step 4
Withhold on a monthly basis on the basis of an order drawn up from the salary of the guilty person, material damage if it is equal to his average earnings. You can withhold no more than 20% of the employee's average income per month (art. 138 Labor Code). If the employee does not agree with the fact of the shortage, or the shortage amounted to an amount higher than his average earnings, then it can be recovered from him only by a court decision.
