How to make a return to the supplier

Return of goods is one of the most common operations associated with the trading process. The appropriate procedure for the seller and the supplier is usually governed by the concluded agreement and is reflected in the accounts of accounting.

Instruction manual

1

Re-grading, non-compliance with quality standards, detected flaws - all this becomes the reason to issue a return to the supplier. However, in addition to the discovered flaws and signs of non-compliance with the qualities, which can be interpreted as failure to fulfill the terms of the supply agreement, there are other reasons for the returns. For example, in the practice of grocery stores, all perishable goods (dairy, bakery products) must be returned to the supplier after the expiration of the storage and sale period. Therefore, first of all, it is necessary to look at the conditions of the concluded supply contract, which spells out all the nuances of cooperation.

2

If the merchandiser finds out the reason for returning the product to the supplier or the person responsible for recording the movement of goods, an act is drawn up on the established discrepancy in the acceptance of inventory items in quantity and quality (official TORG-2 form). In the case when a discrepancy to the quality was discovered after the acceptance of the goods, an act on discovered hidden defects is drawn up in free form. As a basis for it, you can also take the TORG-2 form.

3

Defective goods are returned by transferring them to the supplier’s representative together with the accompanying consignment note (form TORG-12), which indicates the name and quantity of the products being transferred. In order to avoid further discrepancies, the return is recounted, accepted, and the waybill is signed by the representative of the supplier. In order to formalize the return of goods officially, after the described actions, accounting entries are made for 76 and 60 accounts.