When conducting an inventory at trading enterprises, shortages, surpluses, and re-grades are often revealed. With the first two phenomena, it is more or less clear: this or that product is either a lot or a little. Reassortment of goods is a rather unpleasant and difficult situation. Consider its features.
General information
The main causes of a reassortment of goods are negligence of financially responsible persons, lack of proper control, violation of the rules for storage and reception of products in a warehouse. In some cases, it appears with inattention during the release of products from the warehouse. A reassortment of goods is a simultaneous surplus and shortage of products of the same name, but of different varieties.
Revision specifics
Inventory of goods is carried out in accordance with the Methodological instructions approved by Order of the Ministry of Finance No. 49 of 1995. Cases of compulsory audit are enshrined in article 12 of Federal Law No. 129. The inventory of goods is carried out without fail:
- Before the formation of annual reporting.
- When changing financially responsible person.
- If facts of damage / theft of property or other abuses are discovered.
- After a natural disaster or other emergency.
- Upon liquidation / reorganization of the enterprise.
- In other cases established by law.
Documenting
The results of the audit are recorded in a special form of a unified form - a statement (f. INV-3). In this document, the shortage of goods of one grade is indicated on one line, and surpluses on the other.
After filling in the form, it is transferred to the accounting department, where the collation statement is formed (f. INV-19). In this document, columns 18–23 are intended to reflect the reassortment. Information is also indicated in the form of INV-26.
In what cases is a re-grading possible?
The conditions for offsetting are given in the Guidelines approved by Order of the Ministry of Finance No. 49. The offset is allowed if:
- surpluses and shortages are identified in one audited period;
- one employee is responsible for the occurrence of a cross-race;
- shortages and surpluses are identified in products of the same name and in equal quantities.
For example, if an excess of red toys is found in warehouse No. 3, and a shortage of green toys is found in warehouse No. 4, then this will not be a re-sorting of goods. Accordingly, offsetting is excluded. It can not be carried out with a shortage and surpluses of different products, and not the same, but of a different variety. These conditions must be met at the same time. If one of them is not observed, the surplus is accounted for separately, and the deficiency is deducted from the balance sheet.
Important point
Often in practice there are difficulties with determining the name of the product. In normative acts this concept is not disclosed. The Ministry of Finance recommends using the product code for OKP. The All-Russian Classifier lists the products in which you can select the appropriate digital designation. Using the product code will avoid problems and significantly reduce the processing time of documentation.
Explanatory guilty employee
A commission is formed to identify all the circumstances of the incident. She is engaged in the search for perpetrators. If a graft is detected, the financially responsible employee (for example, the storekeeper) must provide an explanation.
It is addressed to the chairman of the commission. The financially responsible employee must indicate which particular goods were in excess and which ones were in shortage, in what quantity, and the reasons why such a situation arose. The head of the enterprise has the right to apply disciplinary sanction to a person.
Offset Offer
It is drawn up by the chairman of the commission addressed to the head of the organization. It is advisable to draw up a set-off proposal if all the conditions above are fulfilled. Otherwise, the design of this document will only be a waste of time. The proposal provides information on the inventory, during which reassortment was identified, the names, codes and quantity of products are indicated, the deficiency and surpluses of which were discovered. The document also reflects information from an explanatory materially responsible employee. If necessary, information is additionally indicated from the conclusion of the technologist, confirming the possibility of mutual replacement of products and the identity of product codes in OKP.
Order
If the head agrees with the proposal of the chairman of the commission, an order for offsetting the regrowth is issued. It indicates information about the inventory, shortcomings and surpluses discovered, their reason is briefly described. If there is a conclusion of the technologist, the order also provides information from it. The order is sent to the chief accountant.
Collation statement
It records the results of the inventory, reflects data on re-grading. The comparison sheet is compiled in 2 copies. The first is subject to transfer to a materially responsible employee, the second remains in accounting.
Information from the document is transferred to the statement on f. INV-26. In it, in fact, a method of eliminating discrepancies is determined: by offset, write-off or attribution to the culprit.
Recertification Recognition Date
In practice, it’s quite difficult, and in some cases it’s completely impossible to determine the day on which the mistake was made, resulting in discrepancies. It is reliably known only that this happened between inventories. According to experts, it is more expedient to indicate not the date of occurrence, but the date of re-grading identification, i.e., the day of the audit.
Features of reporting
When counting grafting there are many difficulties. For example, it happens that the total cost of various varieties of products, the shortage and excess of which were identified, is different. This situation may be related to the difference in the price of individual products. Meanwhile, this discrepancy does not impede the offset of grading.
It happens that a shortage of products is more than surplus, or vice versa. In this case, part of the products is counted as re-grading, and the rest are reflected in accordance with the rules established for cases of compensation for damage to guilty persons. For example, if the total cost of a product for which a shortage has been identified is higher than the price of the surplus, then the responsible employee will compensate for the difference.
What to do if the perpetrator is not identified?
In this case, the difference is recognized as deficiency in excess of the rate of natural loss and, accordingly, is written off to costs. In such a situation, the head of the enterprise needs to document the absence of the perpetrator. The inventory commission, in turn, in the conclusion must justify the reasons why it is impossible to recover losses from responsible persons.
As established in the Tax Code (2 paragraph 265 of the article), losses can be attributed to non-operating expenses. If products in excess are more expensive than those in shortage, the difference is written off to other income. It must be said that re-grading is reflected differently in tax and accounting. In the first case, it is necessary to indicate the full amount of deficiencies and surpluses found. Simply put, in taxation, re-grading is a write-off of some products and capitalization of others.
Process automation
Let's consider how to reflect a re-grader in "1C". The procedure will be as follows:
- In the Menu you need to open "Warehouse and delivery", then "Surplus, damage, shortage" and "Warehouse acts".
- In the form of the list of acts, click the "Create" button.
- Among the items you should select "Re-sorting."
- The new document indicates the enterprise to which the shortages will be written off and the surplus that appeared during the re-grading, the warehouse in which it originated, and the division are accounted for.
- On the item "Come products at the cost of writing off" you need to check the box.
- The article of expenses shall be indicated, to which the shortage will be attributed, the article of income, to which surpluses are transferred.
- The tab "Products" contains information about the products for which you want to reflect the re-grading, after which you should click the "Post" button.
Next, you need to select the “Certificate of Relocation”, print it and submit it for approval.
additional information
Write-off and posting of products can be carried out at any price. In this case, there is no need to put a checkmark in the item “Come products at the cost of writing off”. In the "Basic" tab, the accountant can indicate the type of price at which the products will be debited and accounted for when re-grading is detected. When you click on the "Settle Against Reassortment" button, products that can be set off will be determined automatically.
Reassortment Postings
Consider the features of the reflection of differences by example. Suppose an enterprise sells flour. Before the formation of the annual reporting, an inventory was carried out, during which a shortage of premium products in the amount of 200 kg was revealed at a cost of 17.50 rubles and 150 kg of surplus first grade at a price of 13.20 rubles. The commission found that the storekeeper was responsible for the discrepancies. By order of the head, the offset of the graft was performed.
The accountant reflects operations as follows:
- Db sc 94 cd 41 subconto "Flour premium" - 3500 rubles. (200 x 17.50) - the shortage of premium products is shown.
- Db sc 41 subconto "Flour s / s" Cd. cf. 94 - 1980 rub. (150 x 13.20) - reflected surplus products of the first grade.
- Db sc 41 subconto "Flour premium" Cd mid. 41 subconto "Flour s / s" - 1980 rubles. - shown offset products.
The cost of defects exceeds the total cost of surpluses by 645 rubles (150 x (17.50 - 13.20)). After the offset at the enterprise, the shortage of premium products remained in the amount of 50 kg. Its book value is 875 rubles. (50 x 17.50). As a result, after offsetting by re-grading, the amount of shortfall transferred to 94 accounts for premium products is 1,520 rubles (875 + 645). Due to the fact that the storekeeper was guilty of inconsistencies, the specified amount will be deducted from his earnings.
VAT recovery
Supervisory authorities require the payer to restore the tax previously accepted for deduction when writing off the shortfall. However, it should be said that this requirement is not certain. In practice, an enterprise decides on its own whether it will recover VAT or not. Let's say the organization has chosen the second option. In this case, the entry is made: DB SCH. 73 subch. 73.2 cd 94 - 1520 rub. - the amount of shortage is attributed to the guilty employee.
Nuances
Based on article 246 of the TC, the amount of damage caused to the tenant is established in accordance with actual losses. They, in turn, are calculated at market value at the time of the injury in the area. At the same time, it cannot be less than the book value of material assets.
Suppose that the market price of premium flour at the date of the damage amounted to 17.60 rubles. In this case, the difference between it and the book value will be 20 rubles. (200 x (17.60 - 17.50)).
The accountant will make the following entries:
- Db sc 73 subch. 73.2 cd 98 - 20 rubles. - reflects the difference between the book value and market value of products attributed to the guilty employee.
- Db sc 50 cd 73, subch. 73.2 - 1540 rub. - the cash in arrears on shortages.
- Db sc 98 cd 91, subch. 91.1 - 20 rub. - recognition of the difference between the book value and market value of flour as other income.
When recovering from guilty damage, it is necessary to strictly comply with the requirements enshrined in the Labor Code.