When accepting goods or in the process of carrying out an inventory, a shortage of material values is sometimes revealed. And in order to spend these expenses in the form of a shortfall in accounting, it is necessary to draw up documents in accordance with the requirements of Russian legislation.
It is necessary
act according to the form No. TORG-2
Instructions
Step 1
If a shortage arose during the transportation of goods, then appropriate documents must be drawn up. To do this, you need to take an inventory of the accepted values. Establish a panel with representatives from the buying organization and representatives from the supplier. If there is a discrepancy in the data between the available quantity of goods and the data in the documents, the commission must draw up an act on the established discrepancy in the form No. TORG-2.
Step 2
In accordance with the requirements of Article 12 of Law No. 129-FZ, the size of the shortage arising during the storage of goods can only be determined based on the results of the inventory. If the results of verification with accounting data are found, draw up a collation statement in the form INV-19. This document was approved by the Decree of the Goskomstat of Russia dated August 18, 1998 No. 88.
Step 3
Reflect the identified shortage in accounting on account 94 "Shortages and losses from damage to valuables" in correspondence with property accounts. Give on the debit of account 94: the actual value of missing or completely damaged inventory and the amount of losses for damaged material assets. In the accounting accounts, reflect the shortage at the time of the completion of the audit after the preparation of the act, or on the date of the preparation of the annual financial statements, but no later than December 31 of the reporting year
Step 4
If the shortage arose due to natural loss, then attribute this to the costs of production and circulation on the basis of the order of the head of the company. Determine this shortage only after re-grading. Set off shortfalls and surpluses for the same inspection period, against stocks of the same category, in the same quantities from the same audited entity.
