Tip 1: How to write off expired goods
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 must change the properties of food to exclude the possibility of their use.
If after the examination, the need for disposal is establishedgoods. then the owner can choose the method of destruction, taking into account regulatory requirements.
In most cases, unsuitable goods are found during the inventory and are reflected in the acts of registration of the inventory. To write off overduegoods it is necessary to draw up an act of damage, scrap or a fight of commodity values. The act is drawn up and signed by 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 write-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 organization’s responsibility for violating sanitary rules, as well as for selling and using expired products.