Lack is a waste of entrusted material assets. It must not only be properly documented, but also included in the financial accounting statements so that a cameral or on-site audit does not have complaints or complaints against the company and does not issue an administrative fine.
It is necessary
accounting financial documents
Instructions
Step 1
To identify the shortage, conduct an inventory, draw up an act, demand a written explanation from the perpetrators. If it has not been received within two days, draw up another act of refusal to give a written explanation. Call specialists from the technical center to check the equipment that was used during the work, draw up a report on the serviceability or malfunction of this equipment. Give written punishment to the guilty person, issue a punishment order. All these actions relate to the registration of the identified shortage. Next, you must enter everything in the financial documents.
Step 2
Reflect the shortage in the accounting entries in accordance with PBU No. 9/99. All missing funds must be reimbursed in full by the guilty persons or written off at the expense of the enterprise, if the fault of the financially responsible persons is not proven or the amount of shortage is insignificant.
Step 3
Spend the entire shortage with Debit No. 94, Credit No. 50, indicating the exact amount in the appropriate column.
Step 4
All calculations for reimbursement refer to Debit No. 73-2, Credit No. 94, also enter the amount in the appropriate column. If the financially responsible person made the shortfall on a voluntary basis, spend it on Debit No. 50, Credit No. 73-2.
Step 5
The shortfall can be collected forcibly by deducting part of the wages. If you decide to do so, spend the entire amount on a monthly basis with Debit No. 70, Credit No. 73-2, indicate the amount of deductions in numbers.
Step 6
If you decide not to collect the shortage from the financially responsible employee, no fault has been identified or the amount of the shortage is insignificant, refer it to other expenses of the enterprise, spend it on Debit No. 91-2, Credit No. 94.
Step 7
Forced collection of the shortfall can be issued on the basis of a court order if the financially responsible employee refuses to make it voluntarily. Make transactions according to Debit No. 76, Credit No. 94.
