The need to write off goods from the warehouse in 1C 8.3 arises in two situations: when a shortage is detected, or when the goods have become defective - unfit for use.

In both cases, the write-off of goods in the 1C Accounting 8.3 program is carried out using a document of the same name. The difference is that in the event of a shortage, the inventory result is entered into the program and, based on it, a write-off of goods is created.

In this step-by-step instructions, we will consider the first situation, since otherwise you only need one document for writing off goods. In this case, all data is entered manually.

Inventory of goods

Go to the “Warehouse” menu and select “Product Inventory”.

In the header of the document we created, we will indicate the organization and warehouse where the inventory is carried out. For convenience, we will automatically fill in the table of goods (menu “Fill” - “Fill according to stock balances”).

As a result, the table includes all goods that have a balance at the warehouse indicated in the header of the document. The columns “Quantity fact” and “Quantity accounting” were filled with the same values. To reflect the shortage in our case, we will change the value in the “Quantity fact” column.

For example, as a result of our inventory, it was found that there are only 20 packs of cocoa powder in the warehouse. The balance in the program is 25 units. To reflect this, set the value “20” in the “Quantity fact” column.

The value “-5,000” appeared in the “Deviation” column. This means that in fact a shortage of 5 units of storage of goods was detected. The shortage is highlighted in red, and the surplus in black.

Now the document can be posted. He does not make any write-off moves. If you need to generate printed forms, use the “Print” menu.

Write-off of goods

A document for writing off goods can be created either from the “Warehouse” menu, indicating the inventory in its card, or from the inventory itself. We will use the second method, since it is more convenient.

On the document form “Inventory of goods”, in the “Create based on” menu, select “Write-off of goods”. If an excess of goods is detected in a warehouse, it is created, but this is not what this article is about.

The program will open the form of a new document, where everything is already filled out automatically. The tabular part includes only those rows for which a shortage was detected in the inventory. The accounting account was also set up automatically based on the settings of this item item (included in the item group “Materials”).

We won't change anything here. All data was filled in based on what we ourselves indicated in the inventory. Now you can post the document.

Let's look at the formed wiring. Here everything is filled out correctly. The goods were written off from account 10.01 “Raw materials and materials” to account 94 “Shortages and losses from damage to valuables”.

See also video instructions for writing off:

HOW TO REFLECT A SHORTAGE IN 1C

If there is a shortage during inventory, during transportation of goods, when drawing up a document? The question arises, how to register a shortage in 1C, while obtaining the correct financial result and not distorting information on gross profit. Typically, such situations arise when goods arrive from a supplier.

The simplest way is to draw up a discrepancy report at the acceptance stage and accept the goods upon receipt. 1C allows you to see the amount of the debt claim to the supplier without distorting information on warehouse balances and discrepancies with the supplier’s incoming paper documentation. In the 1C program itself, it remains to draw up documents such as “Receipt of goods and services” upon receipt. This is the case if the supplier agrees with the short delivery. If there are disagreements, a “debt adjustment” document should be drawn up.

Figure 1. Debt adjustment.

How to register a shortage in 1C in accounting, another algorithm of actions will suggest. First, take care of the organizational issue so that the fact of the discrepancy is recorded by both representatives of the buyer and the supplier. Draw up the act in the appropriate form. If the shortage arose not during transportation, but during storage of the goods, which is discovered, as a rule, after an inventory, acts approved by the Cabinet of Ministers should also be drawn up and signed by the responsible persons.

IN 1C reflect the shortage on the corresponding account 947 “Shortages and losses from damage to valuables”. In this case, the account receives an amount in the amount of damaged or lost material assets on the date of inspection or on the end date of the reporting period. Be careful that the shortage is offset after the regrading date. Both shortages and surpluses for the same item category must be recorded in the same reporting period for the same audited entity. In case of natural loss, the shortage is written off as production costs. The basis for registering the shortage can be indicated by an appeal from the management of the enterprise.

Usually, when a shortage is identified, they try to identify the perpetrators. But they are not always found. In this case, where should the write-off be made? The amount of the shortfall can be documented in different ways and written off, but we suggest going this route. Use debit to account 733 “Other income” and 947 “Shortages and losses from damage to valuables”. And in tax accounting this amount will go as non-operating expenses. 1C Enterprise allows you to simply solve the problem: how to register a shortage in 1C, and there are many different ways to do this, we were able to summarize them in some examples, which are intended to point the accountant in the right direction for resolving such accounting situations.

Any company whose activities are based on a large turnover of inventory/material assets (trade, production) regularly needs to formalize write-off transactions. In this article we will look at the options and process for writing off goods from a warehouse in 1C 8.3, and specifically in 1C:ERP Enterprise Management 2 (hereinafter referred to as 1C:ERP).

The most common reasons for write-off in practice:

1. Identified shortage/damage of goods. There is a need to write off damaged (lost) goods and take into account the amount of write-off as a deduction from financially responsible persons. To process transactions of this kind, the system has a “Write-off of shortages of goods”.
2. Free transfer of goods to external contractors or write-off of goods for internal consumption (use in production, for internal needs). If everything is generally clear with internal consumption (in older configurations or the 1C: Accounting 3.0 configuration, the document “Requirement-invoice” is intended for these purposes), now the write-off of goods is also used to formalize the transfer of goods to external contractors, for example, advertising materials from a warehouse , gifts, etc.

   Let us recall that in previous configurations, such as 1C UPP, as a rule, operations of transferring goods to external contractors were formalized in the system with documents for the sale of goods at zero price.

3. Write-off of inventory items/operation. Despite the fact that as a result of write-off, inventory items are removed from the register, materials transferred into operation continue to be listed on the off-balance sheet account, but can be written off permanently or returned from operation with the execution of the appropriate documents.

After the inventory, when the results of the recount of goods revealed either a shortage or damage to the goods in the warehouse, the goods must be written off as losses. To reflect write-off operations of inventory items in 1C ERP, the document “Write-off of shortages of goods” is used.

To create a new document, go to the “Warehouse and Delivery” subsystem using the link “Surplus, shortages and damage to goods” and then in the command panel of the list of warehouse documents select “Create/Write off shortages of goods”.

In the document, the user must fill in the key fields for processing the transaction: the organization that owns the goods being written off, the expense item, and directly list the goods written off as losses.

The key field of the document that specifies the display of the operation in management and regulated accounting is the expense item selected in the document. It is at the article level that the rules for displaying transactions on accounts, distribution methods, types of additional analytics and a number of other equally significant indicators are configured.

Write-off of inventory items as expenses

The write-off is documented in the document “Domestic consumption of goods/Write-off as expenses” and is used for the purpose of reflecting transactions of internal consumption of goods. These can be, as we have already noted above, gifts written off for subsequent distribution, promotional materials, goods and materials used for internal needs (for example, cartridges or stationery). In addition, this document formalizes operations for the formation of additional expenses included in the initial cost of fixed assets.

To create a new document, the user in the “Warehouse and Delivery” subsystem selects the “Internal documents (all)” command and in the list form clicks the “Create” button, then in the drop-down list selects “Internal consumption of goods” and “Write-off for expenses”.

Let us remind you that the closest analogue of this document in other 1C configurations is the document “Demand invoice”.

In this document, unlike the previous one - on writing off shortages, the expense item is indicated line by line, and it is also possible to clarify the account for writing off the goods within the due date.

Otherwise, this document is functionally very similar to the document for writing off goods, but there are some differences. The most important of them is the restriction on the use of the document “Write-off of shortages of goods” for the purpose of writing off inventory and materials for production needs, for the purpose of forming the cost of fixed assets, etc.

Therefore, it is important to remember: you can write off lost or defective goods with subsequent disposal by filling out the document “Write-off of shortages of goods”.

In all other cases, for write-off you need to use “Domestic consumption of goods/Write-off for expenses”.

Transfer of inventory items into operation

For the transfer of goods into operation, the same document “Domestic consumption of goods” is intended, but with a different type of operation - “Transfer for operation”.

The scheme for working with a document (creation, filling out) is similar to that discussed above, with the exception that when you select the business transaction “Transfer into operation”, additional fields become available for filling - category of operation and financially responsible person. After the document is reflected in accounting, inventory items are written off and further accounting of such materials is carried out in the off-balance sheet account MTs.04.

Results

1C ERP, since even its standard functionality allows you to cover all business processes of manufacturing companies, naturally has comprehensive tools for writing off goods and materials, differing in this part from other 1C configurations.

The user must know the capabilities of the system, the rules for setting up expense items and the principles of reflecting transactions in management and regulated accounting to successfully work in this area.

In the last article I talked about how to reflect in 1C Accounting. As a result of conducting an inventory in a warehouse, shortages or surpluses of inventory items may be identified.

Today I will talk about how to reflect the shortage of inventory items in accounting.

Write-off of inventory items for shortages and losses from damage to valuables in 1C Enterprise Accounting 8 edition 3.0.

To reflect write-off operations for shortages of inventory items, the program provides the document “Write-off of goods”. This document can be used to write off not only goods, but also materials, equipment and finished products.

In order to enter a new document, you need to select the accounting section “Items and warehouse”, the “Inventory” group, and the “Write-off of goods” item.

But it is much easier to create this document based on an existing document."

To do this, you need to find the inventory document (the link to it is in the same section, the “Inventory” group). The results of the inventory must be entered into the document, i.e. The “Quantity” column has been adjusted. In this case, the amount of deviations for each item is automatically calculated:

After this, you can use the “Based on” button to create a new document “Write-off of goods”.

The same “Create based on” button is available in the command panel of the list of inventory documents:

The form of the new document “Write-off of goods” will open, already completely filled out. All entries with a minus from the “Deviation” column of the “Inventory” document will automatically appear in the tabular part of the document:

When posting, the document generates entries to the debit of account 94 “Shortages and losses from damage to valuables”, credit to account 10 “Materials”.

From the document you can generate a printed form “Act on write-off of goods Torg-16”.

Thus, in 1C Enterprise Accounting 8 edition 3.0, materials are written off for shortages discovered as a result of inventory.

Learning to carry out an inventory of goods and materials (1C: Accounting 8.3, edition 3.0)

2017-07-05T11:22:39+00:00

Today we will look at how to reflect the completed inventory of inventory items (material assets) in the 1C: Accounting 8.3, edition 3.0 program. Let's figure out how to register identified shortages and surpluses.

Situation. In our organization, by order of the manager, an inventory of inventory items has been assigned.

Based on the results of inventory in the warehouse, it was revealed shortage of 100 kg of flour, surplus 50 kg sugar and 1 coffee maker.

The shortage of 100 kg of flour, identified during the inventory, was taken into account in account 94 “Shortages and losses from damage to valuables”:

Then 20 kg of missing flour was written off as natural loss (shrinkage, shaking):

Another 50 kg of missing flour was written off to the financially responsible person (account 73.02 “Calculations for compensation for material damage”):

The remaining 30 kg were written off for other expenses:

The unaccounted for coffee maker was capitalized to account 41:

Dt 41 Kt 91.01 1 piece [unaccounted for coffee maker was capitalized]

Now we will reflect all these operations in 1C: Accounting 8.3, edition 3.0.

Let me remind you that this is a lesson and you can safely repeat my steps in your database (preferably a copy or a training one).

Go to the “Warehouse” section, “Goods Inventory” item:

We create a new document, indicating the main warehouse and the materially responsible person at this warehouse.

Let's move on to the "Products" tabular section. To fill it out, click the button “Fill” -> “Fill according to stock balances”:

The tabular part is filled with all balances in the selected warehouse for accounts 10 and 41:

By default, the "Actual Quantity" column is equal to the "Accounting Quantity" column. Their equality means the absence of deviations, but in our case, actual shortages of flour (100 kg) and excess sugar (50 kg) and coffee makers (1 pc) were identified.

Let's reflect this fact by adjusting the "Quantity of fact" column:

We go to the “Inventory taking” tab and indicate here the period of conduct, the reason and the document approving the inventory:

Go to the “Inventory Commission” tab:

We indicate its participants by checking the chairman of the commission.

We navigate through the document and see printed forms that can be printed:

Here is part of the matching sheet from the printed form INV-19:

Now our task is to write off the identified shortage in accounting and capitalize the surplus.

The easiest way to do this is by entering documents for the receipt and write-off of goods based on the inventory document:

We receive surplus goods and materials

We create the document “Positioning of goods” based on the completed inventory:

Our warehouse and tabular part of unaccounted for valuables immediately filled up. All we have to do is create and fill out an income item from the “Other income and expenses” directory.

Here's her card:

We carry out the document:

All postings correspond to the calculations at the beginning of the lesson.

We write off the shortage of goods and materials

In the same way (based on the inventory document) we enter the document “Write-off of goods”:

The tabular part was filled in automatically again.

We carry out the document:

The shortage was reflected in invoice 94 in the amount of 1501.59 rubles.

We will write it off according to the terms of the problem, partly to loss, partly to the financially responsible person and partly to other expenses. This is done by manual operation.

Go to the "Operations" section and select "Operations entered manually":

Create a new manual operation:

We draw up its postings according to the task (here we indicate only in total terms, so quantitative accounting is not carried out for account 94):

Separately, I would like to note that the shortfall of 450.47 rubles does not relate to natural loss, and also has no culprits, and therefore should not be accepted by us as expenses when calculating income tax.