The situation of a refund most often arises after the entry into force of the sale and purchase agreement in connection with the purchase of goods of inadequate quality. The seller can carry out this operation through the organization's cashier or current account. If the funds are returned in cash, then the return period must be taken into account: on the day of purchase or later. In the first case, money is issued from the operating cash desk, in the second - from the main one.
Instructions
Step 1
Read the purchase and sale agreement, which should say under what conditions, on the basis of what legislative acts and in what time frame the goods are returned, damages or refunds in full and terminated.
Step 2
Write a statement in duplicate addressed to the head of the selling organization about the return of the goods, the violations identified and the method of refunding funds, referring to the sales contract and legislative acts. Attach a receipt, receipt or payment order confirming payment for this delivery to the application. On your copy of the application, the head of the seller's organization must sign and receive the date. This document is the basis for drawing up an expense cash order for a refund.
Step 3
If you have an employee who solves refund issues, write a power of attorney for him so that he can represent the interests of the company in the seller's organization.
Step 4
When returning the goods, the seller must draw up a return invoice in two copies. He gives one copy to you, the second is attached to the commodity report.
Step 5
You or your representative must present the invoice to the seller's accounting department upon receipt of funds.
Step 6
If a refund is made from the operating cash desk on a KKM check, then on this document the seller must sign the manager and draw up an act in the form of KM-3.
Step 7
If the refund comes from the main cash register, the seller draws up an expense cash order (F. No. KO-2), in which you or your representative must sign, date and write the amount received in words.
Step 8
On the basis of a return invoice from the seller, an application for the return of goods and receipt of funds, draw up a cash receipt order.
Step 9
If you do not have a cash register check, the fact of purchase can be confirmed by other documents (sales receipt, warranty card, etc.).
Step 10
If the return takes place through the current account, the seller transfers the funds based on the application for the return of the goods, the return invoice.
Step 11
If the funds paid earlier through the current account were received from suppliers and contractors, complete the following entries: Dt. 51 - CT 60.01.
Step 12
If you are issuing a refund of advances from suppliers and contractors, then the transactions will be as follows: Dt. 51 - CT. 60.02.
