How to write off materials
If materials are transferred into production, the credit score of 10 and the same amount debetowa account 20 "Primary production". Cancellation spend once a month based on the reports of storekeepers. The results of the inventory from a warehouse must be supported by invoice. The latter can only be issued to persons having permission to receive materials from the warehouse. A list of such entities is approved by order of the company, and must be in the warehouses along with their specimen signatures.
Materials can be implemented. In this case debetowa account of 90 "sales" on the written off amount. The implementation is done from the warehouse on the basis of contracts, agreements, written instructions of the Manager. Sold materials issued invoice. Vacation institutions is strictly on a power of attorney for the receipt of filled in the prescribed manner.
Materials written off as a result of damage, natural loss, loss. In this case, take the total in the debit of account 94 "Shortage and loss from damage of values". Shortage is detected based on the inventory results, as well as directly by the storekeeper. In the latter case, the storekeeper must submit a memo. On the revealed shortage by a special Commission of the act. On the basis of this act be in a hurry of materials through 94 to other accounts. On account 73 "Settlements with personnel on other operations" — in case of identify the perpetrator, on account of the cost of production and selling expenses – in the case of natural loss, on financial results – in case of impossibility to establish the guilty and to debts on shortages and theft.