Tip 1: How to write off an overdue item
When expiredgoods mi are foods, necessary to conduct the examination in order to determine the possibility of recycling. Without the expertise to utilize only those products whose origin is not confirmed, that is, they have clear signs of poor quality and pose a threat to human health. In this case, the owner goods should change the properties of food products, to exclude the possibility of their use.
If after the examination is established the need for recyclinggoods. the owner can independently choose the method of destruction, taking into account the regulatory requirements.
In most cases, unsuitable goods are discovered during the conduct of the inventory and are reflected in the acts of inventory. To write-off an overduegoods it is necessary to draw up an act on damage, scrap or the battle of commodity values. The act is drawn up and signed by the members of the commission.
Enterprises engaged in the sale of grocery goods, should constantly monitor the expiry date of all food items, as their shelf life is quickly running out. If the company wants to resell damaged goods at reduced prices, you need to examine and implement in the conventional manner.
The established procedure for recording transactions for writing off overduegoods does not exist. If damaged goods are detected during the inventory, you can make entries in the General scheme of the reflection of the result of the inventory. That is, charge account credit Goods debit "Shortage and loss". If the goods are to be destroyed, it is written off from the credit of account "Shortage loss" in debit "other incomes and costs". All the costs of examination, transportation, storage and disposal also refer to the account debit "other incomes and costs".
The law provides for the liability of the organization for violation of sanitary rules, as well as for the sale and use of expired products.