Goods received at the enterprise without accompanying settlement documents are considered unbilled delivery. Materials and equipment, whose supplier is unknown, are not considered unbilled if the primary documents contain all the information necessary for accounting.
It is necessary
- - Form N TORG-4;
- - Chart of accounts of BU.
Instructions
Step 1
Acceptance at the warehouse When accepting goods to the warehouse without documents, draw up an act of acceptance at least in two copies. For the first, goods are received, and the second is sent to the supplier. According to the decree of the Goskomstat of Russia No. 132 of December 25, 1998, where sectoral forms of primary documents are fixed, in this case it is advisable to use form N TORG-4. It is called "Act on the acceptance of goods received without a supplier's invoice." Capitalize on it the goods in actual stock. This form is filled out not in 2, but in 3 copies. The third should remain with the financially responsible person.
Step 2
When registering goods without documents, be guided by the relationship between the supplier and your company. If you purchased the goods from a permanent counterparty, then you can safely make a record on debit 41 of the account and credit of the account on which you reflect settlements with suppliers, for example, 60, 76. If the counterparty is new, then you will not be able to immediately refer to balance accounts. Until the transfer of ownership of the goods to the buyer, it remains on the off-balance sheet account 002.
Step 3
Determining the value If the organization received goods from a new supplier for the first time, and there are no settlement documents, then take the average market value for accounting. If the counterparty is permanent, then take as a basis the price at which you settled with him earlier. If you keep records in sales prices, then you should also receive an unbilled delivery at this price on account 41. When the price of goods without documents is finally established, make an adjustment posting to the debit of account 42 "Trade margin" and credit 41 of account. The received amount is debited to the account of settlements with suppliers on credit 42 of the account.
Step 4
If the settlement documents were received in the year following the unbilled delivery, the adjustment rules are as follows: - accept VAT for accounting in accordance with the procedure established by the accounting policy; - reflect the decrease in the cost of inventories on the debit of the account where you are maintaining the supplier, and the credit of the financial results account profit of previous years); - if the value of inventories has decreased, then write off the amount on the credit of the financial results account as losses of previous years in the month of receipt of settlement documents.
