How to make a shortage of goods

A shortage of goods can be revealed during its transportation, storage in a warehouse or sale based on the results of its inventory. An inventory of material assets is carried out by a commission appointed by order of the head.

You will need

- inventory list of inventory items.

Instruction manual

1

According to the results of the inventory on the basis of the inventory list of inventory values, compile a collation statement. This document must be signed by members of the commission. Calculate the total amount of shortage. Determine the natural loss of goods by the formula E = T x H / 100, where: - T is the value of the goods sold; - N is the rate of natural loss, %. The rates of natural loss are determined from the directories for each type of product. Take the cost of goods sold according to accounting data.

2

Write off the entire amount of the deficiency identified by the posting: - Debit of account 94 "Losses and losses from damage to values", Credit of account 41 "Goods". Refer the credit of account 94 to the debit of account 44 "Costs of sale" calculated shortage within the limits of normal loss. Compensate for the shortfall in excess of the rates of natural loss at the expense of the guilty persons, if they are established, or include them in other expenses by posting; - Debit of account 73.2 "Settlements with personnel for compensation for material damage" (91.2 "Other expenses"), Credit of account 94.

3

Take from the guilty materially responsible persons explanatory notes regarding the discovered shortage of goods. Workers must agree in writing to the fact of shortage and withholding the amount of material damage from wages. Make an order for deductions from the wages of the guilty persons in compensation for material damage caused by the shortage.

4

Withhold on a monthly basis, based on the order drawn up from the wages of the guilty person, material damage if it is equal to his average earnings. You can withhold no more than 20% of the average employee income per month (article 138 of the Labor Code). If the employee does not agree with the fact of a shortage, or the shortage amounted to an amount higher than his average earnings, then it can be recovered from him only by court order.

note

An agreement on liability (individual or collective) must be concluded with employees using or servicing inventory items.

• Comparison sheet of inventory results. INV-19 form
• incompleteness of goods