Natural losses are a loss, reduction of quantity of goods when maintaining its quality. It can be caused by shrinkage, spillage, evaporation processes, that is natural changes of biological or physical and chemical properties of inventory items. Natural losses result in shortage which needs to be made out the relevant documents and to reflect in business and tax accounting.
It is required to you
- - reference materials on rates of natural loss
1. Reveal under what conditions the shortage of goods is established - when transporting goods or as a result of its storage. In both cases carry out inventory. Inventory is usually carried out by the special commission in which enter representatives of administration of the organization. When carrying out inventory of the accepted goods compare data of receipt documents and the actual quantity of the accepted goods. If there are divergences, then issue the Act of the established divergence by quantity and quality at acceptance of inventory items (form No. TORG-2) or the Act of the established divergence by quantity and quality at acceptance of import goods (form No. TORG-3).
2. Calculate natural losses when transporting goods (shortage within rates of natural loss) on a formula: Е = T x N / 100, where T – quantity of the goods transferred to a warehouse; N – rate of natural loss, %. Take quantity of the goods transferred to a warehouse according to receipt documents, find rate of natural loss in reference materials. Increase quantity of goods by its rate of natural loss, then increase by the cost of a commodity unit and receive the sum of natural losses on these goods. Further determine the total amount of natural losses when transporting, having put the calculated amounts of natural losses on each goods.
3. Carry out inventory of inventory items in a warehouse, that is check the actual existence of goods by weighing, measurement, calculation. Compare the received results to data of accounting. Following the results of inventory make "The collation sheet of results of inventory of inventory items" in INV-19 form.
4. Calculate natural losses at storage of goods (shortage within rates of natural loss) on a formula: Е = T x N / 100, where T – quantity of the sold goods; N – rate of natural loss, %. Take quantity of the goods sold for the interinventory period according to accounting. Find rates of natural loss in reference materials. Increase quantity of the sold goods by its rate of natural loss, then increase by the cost of a commodity unit and receive the sum of natural losses on these goods. Further determine the total amount of shortage at storage within rates of natural loss by all goods realized for the interinventory period, having put the sums of natural losses on each goods.
5. Write off the actual sum of the shortage revealed as a result of inventory, the following accounting transaction: Debit 94 ""Shortages and losses from damage of values"" - Credit 10, 41, 43 Refer the shortage within rates of natural loss calculated by the way stated above into accounts of accounting of costs of production and on expenses on sale (Debit 20 Credit 94). Shortage over rates of natural loss compensate at the expense of perpetrators (Debit 91, 73 Credit 94) in accordance with the established procedure or include in structure of non-operating expenses (if persons, guilty of shortage, are not identified).