In any enterprise, sooner or later, it becomes necessary to conduct an inventory, the purpose of which is to analyze the current state of affairs and determine income, real expenses and shortages. How to keep the shortage identified during the inventory of inventory items?
Instructions
Step 1
First of all, correctly draw up an act on the inventory carried out. The shortage of property, its damage within the limits of the norms of natural loss must be included in the costs of production or circulation. Any deficiency in excess of the established norms must be recovered from the perpetrators.
Step 2
The collection of the shortage is carried out taking into account not only the accounting rules, but to a greater extent - taking into account the norms of the Labor Code. Labor law regards the shortage as material damage caused to the employer by the employee.
Step 3
Draw up an order (order) of the head of the enterprise to recover the material damage caused or a statement of claim to the court - depending on the existence of an agreement on full liability. Withhold the amount of the shortfall from the amounts owed to the employee, remembering that the cumulative monthly withholding amount must not exceed 20% of the benefits owed to the employee.
Step 4
Draw up an accounting statement to reflect transactions on the identified shortage in accounting and tax accounting:
- at enterprises engaged in production, wiring is done:
Debit 20 (23, 25, 26) - Credit 94 - write-off of the shortfall within the limits of natural loss rates;
Debit 73 - Credit 94 - writing off the shortage to the guilty persons;
Step 5
- at enterprises engaged in trade, an entry is made:
Debit account 94 - Credit account. 41 - for the cost of goods at discount prices If the guilty person has not been identified, or the court refused to recover the shortage from the guilty person, refer the identified shortage to the financial results of the enterprise:
Debit 91-2 - Credit 94 - writing off the shortage in the absence of guilty persons.
