The appearance of the gateway at the plant. How to display a virtual gateway without compromising operations Submission of an operation from an internal gateway

Rakhunok 28 of the accounting department is an active rakhunok “Shlyub u vyrobnitstva”, to serve as a means of spending on the shlub of manufactured products. Let's take a look at the construction of frame 28 in the accounting department, typical wiring and applications in the form of a manufacturing hub.

Businesses can make friends in the process of manufacturing products. The laboratory respects products, goods, preparations, ready-made ingredients that do not comply with the quality, technical minds (TU) or standard enterprise standards (STP), however, the products cannot be considered for the recognition .

Viral love can be divided into two types:

1. Depending on the nature of the detected defects:

• Rightful Shlyub - not a defective product, the correction of which is economical and technically feasible, after which it can be held for direct reasons;
• Faulty product - even if defective products are subject to correction, the remainder of the repair is economically incomplete, and the remainder may sometimes be treated as a direct result.

1. Upon detection of defects:

• Internal gateway is a commercial gateway, manifestations for business;
• The external gateway is the same as the original gateway, findings after implementation and use by the buyer:

For defective products, the technical control department (TCD) creates a document that reflects the fact that a fault has been identified and what type of fault is assigned. The document is formed in a sufficient form in accordance with paragraph 2 of Article 9 of Law No. 129-FZ dated November 21, 1996.

It is important that the appearance of the virobnichnaya shlyub is necessary for the subordinate appearance.

Spending according to the tax rate is recognized as viatrats, which changes the tax base to a profit. When calculating expenses for industrial work, it is necessary to recover the excess expenses that were not written off on materials or equipment that allowed the work.

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In the event of an external transaction, the business will change the amount of maximum permissible income, which was charged and paid previously for the amount of maximum permissible value from the sale of the returned products.

Zastosuvannya rakhunka 28 at the accounting department

Rakhunok 28 “Shlyub u vyrobnitstva” in the accounting department is a breakdown of all expenses from defective products at the virobnitsa. On this basis one can conduct an analytical approach that allows one to identify the causes of guilt:

Sub-banks, behind which the analytical form is displayed, must be indicated in the regional enterprise policy.

Typical wiring behind rack 28 “Shlyub u vyrobnitstva”

Typical wiring for the gate behind frame 28:

Typical wiring for a faulty hatch behind frame 28:

The butt is carried out behind the shell 28 in the form of a gateway in the virobnitstva

Let’s take a look at the report showing how the operation behind the rack 28 “The gateway at the factory” is illustrated.

Let’s say that at an industrial enterprise in 2016, an inspector discovered defective products in the amount of 2 pieces. In the document Act on Internal Shipping, the controller stipulated that defective products in the amount of 1 piece should be brought to the gate, and defective products in the amount of 1 piece should be brought to the faulty gate. For this reason:

• Compatibility of materials is up to 800 RUR;
• The salary of a professional worker, who has corrected the worksheet, is 3500 rubles;
• The insurance contribution from the salary of a professional worker is 1260 rubles;
• 3,500 rubles were deducted from the salary of a volunteer worker, who admitted the payment;
• Sales deductions were 150 rubles;
• Rotary inputs after the write-off of defective products became 300 krb.

The following accounting entries are shown in account 28 “Vyrobnitsya Gateway”:

Rakhunok 28 "Schlyub v vyrobnitstva" purposes for obtaining information about spending on the shlub u vyrobnitstva.

In the debit of the account 28 “Schlyub u vyrobnitstvi”, expenses are collected for the identification of internal and external problems (the possibility of incorrect, or residual, expenses, expenses for correction, etc.).

For the credit of rack 28 “Shop at the manufacturer” there are sums that can be attributed to a change in costs for the gate (the supply of rejected products at the cost of a possible waste, sums that contribute to the decline of the guilty party, sums that are subject to retaliation from customers for the supply of unscrupulous materials or manufactured products ) vikoristannya which was admitted to the gates, etc.), and the sums debited from the election as a result of the gate.

The analytical scope of the 28th “Shlub u Vyrobnitstva” is carried out on the various sub-sections of the organization, types of products, cost statements, causes and culprits of the Shlub.

Rakhunok 28 "Shlub u vyrobnitstvi"
corresponds with rahunks

Zastosuvannya plan rahunki: rahunok 28

• We issue a return receipt from the buyer

  All rejected products are written off to the debit of account 28 "Shop at the factory". The details are below... ;Finished products" in the debit of the rack 28 "Shlub u vyrobnitsti" (Plan of racks and Instructions). Health... health products are highly respected in... products. With respect: ​​U.. . associated with production and implementation, insure expenses in the form of expenses in the future (sheet...

• The right of independent allocation of direct deposits to the warehouse must be carefully exercised

  The receipt of defective products that are repeatedly received from the production as a waste must be brought before... to the warehouse for other costs associated with the production and sale, wasted in the warehouse... . The provisions of this norm will only become more difficult, since the main promotion of the applicant is based on Section 28 “Slut at the Vyrobnitstva”, in which the cost of matrimony in full-time relationship included the warehouse...

• In what situations is it possible to change your salary?

  Prices for manufactured products that turned out to be a sluice Since the manufacturing sluice does not have the fault of the worker, payment... calculation shows the actual responsibility of the wrong slube 28 10, 70, 69, 02 and... exit code the amount of cash in the size of your average monthly salary is 73 28 28 . .. /6 28 2 800 Spend on the gate written off for the spend of the main production (26 ... 400 - 23,500 - 2,800) rub. ..

• How to show your love in the appearance of your friends without the guilt of the coronavirus

  Issued December 28, 2001 N 119n (hereinafter referred to as Methodological Insertions); - Plan of the Rakhunks... (further - Plan of the Rakhunks). Assets that are vicorized as raw material in the production of products, designated for... shortages identified during the inventory process, written off, written off at the time of delivery of goods... by the tax payer during the tax period And, looking at the lack of material values ​​in production ... of the sirov, not suitable for further development in the production industry through the end of the term saving, psuvannya...

• Income tax for 2018: clarification to the Ministry of Finance of Russia

  279 Tax Code of the Russian Federation. Sheet dated June 28, 2018 No. 03-12 ... prior to liquidation of the organization. Sheet dated June 28, 2018 No. 03-03…255 Tax Code of the Russian Federation. Sheet dated September 28, 2018 No. 03-03 ... further economical share. Sheet dated September 28, 2018 No. 03-08 ... the gate can be insured at the warehouse for other costs associated with the production of the plant ... over five years. List dated May 28, 2018 No. 03-03 ..., transferred to the repayment department of the borg, to the highest amount of debt, to the repayment department of which...

• Write-off of seized goods from the accounting and tax department, if the identity of the person is not established

  12/28/2001 N 119н (hereinafter referred to as Methodical inscriptions); - Plan of inventory... shortages identified during the inventory process, write-offs of goods, write-offs of goods... . So, you have decided... technological expenses and expenses for production, as well as expenses for goods... in the modern (tax) period, looking at the lack of material values ​​in production... associated with production and realities to expect to spend like a whore. However, by...

• The range of valuable metals that enter the warehouse of non-financial assets

  Approved by the Decree of the Russian Federation dated 09.28.2000 No. 731 (further... and (or) functional authorities, the gateway that arises in the process of virus production (products), in order to avoid expensive....) Disposal high-value metals that are obtained from manufacturers , this applies only with documentary confirmation... cleaning of premises and possession (clause 28 of Instruction No. 231n). Inventory of expensive... Instructions from the establishment of a Unified Accounting Plan lika for the organs of the sovereign...

• Digest of legal information for accountants in the sphere of salary regulation for the first quarter of 2019

  In 2019, in some regions, treasury accounts were changed to pay for the old accounts. Submission: FNP sheet dated 12/28/2018 No. ... KCH-4-8/25936@. The code for the type of income for rahunok cannot be acquired by borgs. Such a code will be carried out using the method of final promotion... social payments for other reasons necessary for this drive. Requesting a new norm...; a man supports his love partner during a period of illness, looking after... formally, payment will be made for the exchange of his precious pennies, the legislator...

• Sales of waste paper, a legacy to the production of MPE

  ... (Resolution of the Autonomous District of the Volga Region dated November 28, 2014 No. F06-17727/ ... only direct spending on development and implementation, from its regional policy, ... tax payer, who has taken away the inputs from the power process of new vibrancy, throughout the day spend... you can legitimately take him to the rakhanku 19 “PDV for the gains... power and there will be no vykoristaniya from the virobnitstva (zhoriv, ​​having turned out to be defective or... material valuables, wasted in the wake of the fire or once revealed shlyub y (FAS Resolution.. .

• A look at the lists of the Ministry of Finance of the Russian Federation for February 2019

  The amount of total expenses for equipment, production and (or) sale of goods... has not been transferred to the Russian Federation. Sheet dated 28 February 2019 No. 03 ... we will place cultural deposits. Sheet dated 28 February 2019 No. 03 ... friendships, as well as rejection by one from a friend under the hour, love as a gift or in... the context of business activities Sheet dated 28 February 2019 No. 03 ... third-party organizations associated with the production of decorations. Sheet number 7 ... the object of supply when filling in the storage bin to repay the debtor of the service manager ...

• A look at the leaves of the Ministry of Finance of the Russian Federation for leaf fall in 2018

  Between such terms. Leaf dated November 28, 2018 No. 03-12 ... Rudatkavannia of the exemplary organiza at the farewells, who are successful with the vibrants of the I realist ... Svidokwyvka about the register of the gateway, the Viconavian sheet (derived by the court) about ... reached the FISICH OSIB. Leaf dated November 28, 2018 No. 03-08 ... passenger cars. Leaf dated November 28, 2018 No. 03-11.

• Spending due to shortages and supply of mineral resources: about the norms of natural waste and more

  Approved by the Order of the Ministry of Trade of the SRSR dated December 28, 1988 No. 213 Budivelni... expenditures are equal to expenditures in the appearance of shortage of material assets in manufacturing and in warehouses..., at trade enterprises. and the availability... of inventory commissions, filing registers under the rack71. , register "Inshi...), mechanical damage, packaging deformation, manufacturing defects (manufacturing defects), termination of the term of attribution...

• About the appearance of expenditures in the appearance of expenditures under the administra- tion on the Unified Agricultural Service

  The article of the withdrawal “Spend on love, change of creatures (in the form)”, in addition to the losses of the vidminka... with a debit entry for rack 20 “Basically vyrobnitstvo” and with a credit for 94. Variety of young animals..., ref. By order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, p. ... by processing them into a protein supplement and leaving them in the main production for storage, converting them directly into the main production areas . In the Decree of the FAS UO dated 05 ... written off by the payer of taxes on rack 20 “Basically vyrobnitstvo”, and not on rack 94 “Nestachі...

• A look at the sheets of the Ministry of Finance of the Russian Federation for the year 2018

  What is the greatest value in Russia for 2015 - 29.28% of GDP... transactions for the payer of the tax-organization are sent to the bank in electronic form... .. .as a result, they can be secured from the warehouse for other expenses associated with the production... apparently, they are secured from the authority of a special account for income, which forms the deposited income...).

• Vikonavchy sheet at the installation: order of printing

  In connection with the birth of a child, with the death of relatives, with the registration of love. In this case, the legislator established that from penniless sums, which are paid to... 101), and compensation payments for the loss of funds to the federal budget, budgets of subjects... in the event of unfortunate declines in the production sector, and the payment to the income base is not... The Law on Vikonavche Provadzhenniy (dated 05.28.2017, came into force on 09.06.... For the violation of the legislation on Vikonavche Provadzhennya - nevykonannya was subject to the Vikonavche Document, ...

If the production is not insured against the occurrence of emergency situations, which will result in an unclear product - the gateway. We understand that the production process includes released viruses, the parameters and specific characteristics of which do not fall within the current standards or technical standards. wash it.

Yakim Buvaє shlyub

Before installing a defective product, it is necessary to:

• internal, then. identified by the branch of the TK;
• external, then. We will already be identified as a buyer.

It is economical for companies to better identify internal communication, thereby reducing the cost of rectifying the situation, preserving employee loyalty to the product that is being produced, and avoiding unnecessary damage. and the reputation of the enterprise.

If a gate is identified, install it to which category of wines:

• rightful (this allows for further examination, because any shortcomings always get tired);
• illegal (in which case further investigation is either impossible or unprofitable).

To obtain detailed information about expenses from the authorized account, please visit the accounting section “Subscriber at the factory”.

Rakhunok 28

On this active account, when a problem is identified, a debit turnover is formed over the course of a month, which will include the expenses that were incurred during the release of the defective product and the expenses for its replacement. The loan of Rakhunka 28 records the amount of income from the wines in the light of the gate, the quality of culling, and the waste of valuable authorities and encourages the reverse processing of viruses.

The balance of account 28 shows the amount of expenses. After the end of the month, the shells are closed on the stained shells 20, 25. The appearance of the gate is respectful and at the deposit, the fragments are added to the income tax (NP) and the maximum allowance. Spend as much as possible (including the part that cannot be written off on the brown bars and must be blamed) to change the NP base. The maximum permissible limit for a whore in the middle of the company is updated. In case of change, the company will change the amount of maximum permissible income (MDV) that was insured and previously insured.

28 pieces of accounting: application

Wrong whore

The VTK plant was exposed to a shlyub zibranovnogo vuzla, put it in such a clumsy manner. The commission found the turner to be guilty. All expenses for the preparation of the unit - 40,000 rubles. the defective part will be sent to the metal brucht, the cost of the brucht is RUB 15,000. The amount of compensation due to the decisions of the commission is 12,000 rubles.

Accounting records

When a whore is revealed, the person at fault is identified. He may be a postmaster of unattributed materials or a dedicated worker in the workshop. The customer receives a complaint and a claim is formed. If the amount of compensation is known, the same applies to the change in data on the gate - k/t rakhunku 28.

If the culprit is identified as a company employee, then the amount of earnings before deduction is determined to be deducted from the salary, and not more than 20% of the amount of earnings for the month.

Vipravniy shlyub

Turner Oleksiyev prepared a defective item, which was later examined and corrected by turner Borisov. To repair the gate you have spent the following:

• Materials 10,000 rub.;
• Milling cutter's salary is 3000 rubles;
• Vidrahuvannya fundy 1000 krb.

The bills, which are for the decided commissions, are then sent to the turner Oleksiev – 5000 rubles.

Conducted

The quality of the brown parts of the defective product that have been lost is assessed by a committee based on their possible effective recovery.

If a product under warranty expires, the company creates a reserve for repairs on item 96. If any costs are allowed for it, the costs will be written off for the reserve amount.

, editor-expert in accounting and support of Internet projects of the Golovbukh group

The supply of products can be internal, that is, revealed at the production stage or in the factory warehouse, or external (meaning, discovered by the buyer). In some cases, defects can be corrected. In other cases, they recognize the residual: substandard viruses are liquidated, vicarious as materials and sold at a low price.

Regardless of the type of product, the quality of the sealed products is reflected in the market 28. In this case, the analytical focus is on the structural parts, types of products, profitability statements, causes and culprits of the product.

Let's take a look at the report on how to arrange transactions with internal and external gateways - correct and residual. In this case, we analyze not only the alcoholic beverage, but also the calculation of the maximum permissible value, as well as the income tax.

Hatchlings were discovered at the stage of reproduction

The act of love, revealed in the process of creation, takes shape in a satisfactory form. However, it is absolutely necessary to indicate the name of the product, its nomenclature and technical number, and the number of sealed values. It is important to write down who exactly is responsible for what became the reason for the guilt (it is clear that he is guilty!). It also means that a little bit can be corrected. Decide that the company will collect the amount of direct expenses for the production of obscure products. The document is signed by members of the commission formed at the warehouse of the pharmaceutical company on the orders of the ceramist.

Accounting aspect of the internal pipeline

The amounts for debit rakhunku 28 “Shlyub u vyrobnitstvi” are molded in different ways. Everything is left here, and it is clear that the remaining parts are correct.

The internal connection is wrong. It is acceptable that it is impossible and economically ineffective to correct unclear products. Financial expenses, the accountant adds up the total amount of money, expenses for the maintenance and operation of property, part of the sales expenses, salary, USP. When the amount is withdrawn, he writes off account 28 to the debit.

If it is realized whose work brought the whore to the whore, it is to blame for collecting the zbitki. The amount that must be compensated is represented by the loan of rack 28 in correspondence with rack 73 of subracks “Rozrahunki for the recovery of material surpluses.” Since the love is an inheritance of an unclear raw material, then the amount of expenses will be changed from the amount of the claim presented to the postal owner.

Now it is acceptable that defective germs can still be sold or processed. Then you need to calculate the price for them. And then the materials, raw materials and finished products in the warehouse will be processed. And after this, the accountant calculates the amount of expenses per account, covering the difference between debit and credit turnovers in section 28 “Shop in the field.”

Expenses include the cost of the type of goods to which the products are packaged. Since there are no similar products, the sum is spent for free before the sales costs.

Butt 1

JSC "Myakiy Dim" produces furniture. In the spring of 2009, 10 chairs arrived at the warehouse from the workshop. All chairs were found to be defective. First of all, their sizes varied depending on the tasks. In other words, the furniture is upholstered with soft fabric. The commission decided that it was no longer possible to correct anything. The concentration of substandard viruses reached 50,000 crb.

The accountant of CJSC “Myakiy Dim” obtained the following from the accounting department:

DEBIT 28 subrahunok “Nevipravny Shlyub” CREDIT 43
- 50,000 rub. - 10 seats were written off as found to be defective.

Guilty of the fact that the workers produced furniture of incorrect dimensions, the commission identified the head of manufacturing O. I. Stark. We can produce overflows in the amount of 15,000 rubles. Stark's salary for pregnancy was 28,000 rubles. This company cannot immediately lose over 20 hundred rubles of salary from a new worker. Such a fence is in accordance with Article 138 of the Labor Code of the Russian Federation. Well, 4,872 rubles were deducted from the head of production’s salary. ((RUB 28,000 - (RUB 28,000 5 13%)) 5 20%). Starko was not given standard hygiene.

The accountant of CJSC “Myakiy Dim” wrote down:

DEBIT 73 sub-rahunks "Rozrahunki for the removal of material surplus"
LOAN 28 subrahuns “Nevipravniy Shlyub”
- 15,000 rub. - Disturbed by obscurity Starko O.I. from the extraction of material reserves;

DEBIT 70
LOAN 73 subrahunki "Rozrahunki for the recovery of material surplus"
- 4872 rub. - Stark O.I’s partial debt has been extinguished. To remove material waste thoroughly.

The claim for the trashy upholstery material was submitted to the postal owner by JSC "Myakiy Dim". We got 20,000 rubles for this. (without VAT). The postal owner recognized the claim:

DEBIT 76 subracks “Rozrahunki for claims” CREDIT 28 subracks “Invalid shlyub”
- 20,000 rub. - Obligation to the buyer’s claim to improve obscure upholstery materials;

- 15,000 rub. (50,000 – 15,000 – 20,000) – write-off of expenses as an incorrect account.

The internal connection can be corrected. Another situation: the commission decided to rework the substandard. So, the debit of the rack 28 requires writing off expenses for the repair of the gate: waste of goods, expenses for the maintenance and operation of property, expenses for sales, wages and USP:

DEBIT 28 subracks “Vipravniy Shlyub” CREDIT 10 (70, 69, 25, 68)
- It was enough to spend it on fixing the whore.

I know again the same amount as the output of the wine spiv or the postal agent of the cheese, change the spending. And for those who were not compensated, the accountant will insure the warehouse of the main production department.

Submission of operation from an internal gateway

Since the gates were also discovered at the distillery’s workshop and warehouse, two food donations are to blame. First: why is it necessary to maintain the “input” MDV for wasted materials? Friend: how can you change the deposited income for the amount of expenses?

"Entry" MDV. Perekonana officials: since the pipelines did not manage to be implemented and processed, then the company’s requirements for the “input” MDV were unlawfully fulfilled. And that part of the tax that falls on sealed products must be included in the base of the maximum allowance. Such a flower emerges from the sheet of the FNP of Russia on November 20, 2007. No. ШТ-6-03/899@.

However, this idea of ​​the officials is not based on the norms of the Tax Code of the Russian Federation. Also, at paragraph 3 of Article 170, a closed transfer of drops is established, if the “input” MDV must be updated. Substandard conditions are unnoticeable there. In addition, when spending money, accounting ensures the integrity of the finished product. Well, it seems that the unclear vibrations are waiting for implementation. Therefore, arbitration practice develops at the expense of enterprises. Butt - issued by the Federal Antimonopoly Service of the Ural District on June 31, 2008. No. Ф09-8084/08-С3, FAS of the Central District dated May 22, 2008. No. A48-3539/07-14.

Tax on income. All expenses incurred during the payment can be written off to the warehouse of other expenses. Subclause - subparagraph 47 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. You should, please, change the tax base during the period if a shortage of goods is detected. However, in the company's regional policy, it can be established that the fee is written off when selling products, the complicity of which has been covered. So you will be able to overcome the time-consuming differences between the accounting and tax systems.

Varto is especially vocal that the size of the tax account is calculated differently from the accounting department. And the amount of surplus does not need to be replaced by the amount of compensation deducted from the contractor or the counterparty. Koshty, deposited from wineries, are brought to the warehouse for sales of income (clause 3 of article 250 of the Tax Code of the Russian Federation). However, the differences in the method of forming the filling cannot be applied to the final value. In other words, the sum spent in the booze and for donation purposes will be equal. So it’s easier to give faith in one period.

Shlyub having shown the buyer

The buyer, who decides not to take the goods, submits an act on the form No. TORG - 2. A claim is also filed, where the client demands from the manufacturer the correction, replacement of the defective product or a complete refund of pennies (clause 2 of Article 475, Art. 482 of the Civil Code of the Russian Federation) .

Accounting profile of a new man

And again we will look at the peculiarity of the appearance in case of residual problems and situations, if shortcomings of production can be corrected.

You won’t be able to put in the outer shlyub. The algorithm is cumbersome, since the buyer knows the wrong parts, accepting the goods, and turning them. In this case, the manufacturer makes changes to the invoice and invoice, and in the booklet displays the proceeds and the maximum allowance for the sale of only soybeans.

However, the clues may appear later. It is then safer to display the return of goods as a return sale: show the non-conformity on rack 41, and the “input” MDV - on rack 19. In both cases, the cost and amount of expenses associated with its transportation , the virobnik writes off to the debit of account 28.

In addition to the risk of defective products, the purchase must be subject to other costs (for example, transportation). Tsi spend the trace of the add before spending in the gate and display for the credit of the rack 76 sub-racks “Claims for claims”.

Now let’s talk about the sums that the unscrupulous producers and unscrupulous suppliers of the syrup can deduce from the manufacturer. Compensations will also change the surplus and be written off on the credit of account 28 (div. situation “The internal gate is incorrect” on page 41). The balance of the bank account is 28 and is spent on the account. This amount is reflected in the price of similar products manufactured in the month in which the claim from the purchaser is accepted. Since such viruses are no longer released, the costs are divided into types of products, such as waste from foreign plants.

The foreigner can be “brought to the point.” If the defects are corrected by the buyer (say, at a service center), the manufacturer may compensate for the costs. For this purpose, the claim must be submitted to the service center before making a claim. The distributor has a sum assigned to the recognized claim, which has the largest expenses for the account:

DEBIT 28 subracks “Vipravniy Shlyub” CREDIT 76 subracks “Rozrahunki for claims”
- It is allowed to spend the purchase on correcting defective products at the service center.

It is possible that the buyer waited a while and corrected the defects in the tester. While the accountants are correcting the orders, the insurance company is working on the off-balance sheet account 002 “Commodity and material assets, additional savings have been taken.” The buyer is also deprived of the right to own the product (Clause 1, Article 223 of the Civil Code of the Russian Federation).

In the debit of account 28, write off expenses related to additional procedures: the quality of materials, the salary of the mayors and the ESP from it, the cost of delivery to the buyer and back.

Does the company form a reserve for warranty repairs? From now on, during the guarantee period, expenses from the current account will be charged to the reserve. And those who sold these products are of no importance. Why should an accountant work:

DEBIT 96 sub-banks “Reserve for warranty repairs” CREDIT 28
- The cost was written off as a contribution to the reserve for warranty repairs.

Doesn't the virus reserve create a guarantee reserve? These discounts include the availability of such goods released in the month in which the claim from the client is rejected and accepted. Why hesitate to carry out:

DEBIT 20 CREDIT 28 subracks “Vipravniy shlyub”
- debited from the account, which is being corrected.

The accountant of the manufacturing company describes the situation with the current faulty gateway.

Submission of operation from an external gateway

If the buyer turns over defective products, the accountant’s job is complicated by the need to correct the maximum allowance, income and expenses.

Tax for added vartіst. From proceeds from the sale of viruses that turned out to be unclear, the maximum permissible limit was assessed. The postal tax can be changed - the collection is allowed by paragraph 5 of Article 171 of the Tax Code of the Russian Federation.

The list is dated 7 February 2007. No. 03 – 07 – 15/29 Specialists of the Ministry of Finance of Russia explained what needs to be done when returning goods. Well, the buyer immediately lost his respect for the defective products and did not become his brothers. Here the seller needs to correct the details - the invoice, changing the charges and presentations of the maximum allowance.

And officials recommend that the axis of rotation of the viruses that have already taken shape be represented as a turning point. The client submits to the distributor the invoice with the “Return” icon. The dealer is responsible for registering the receipts - the invoice in the book of purchases for the period when it was found to be substandard.

According to paragraph 2 of Article 475 of the Civil Code of the Russian Federation, if the client returns the goods, then the purchase and sale agreement is already terminated. And therefore, there is no way to achieve any turnaround. Protesting to clash with officials will result in reprimand. Axis and decisions of the Supreme Arbitration Court of the Russian Federation dated June 30, 2008. No. 11461/08, the courts supported the position of the Russian Ministry of Finance. They found out that the order is in order on the list dated 7 February 2007. No. 03 – 07 – 15/29, “I am replacing... the norms of the code, the Rules for maintaining books of purchases and books of sale, and explaining the order of their consolidation.”

In practice, it turns out that the “input” MDV from defective products (including delivery fees) can be safely accepted before recovery, since the company has given substandard quality to the vikoristovatima. For example, let the plant grow as raw material or sell it at a reduced price. If the goods become poor, they are unlikely to be sold quickly to the virahuvans.

It is added that in section 3 of the declaration with PDV, the amount of tax on the verified account, previously assessed and paid to the budget, appears alongside other indicators - in the order of 320.

Butt 2

In the spring of 2009, the confectionery factory LLC "Chocolate" refused to purchase malt produced using disrupted fermentation technology. It’s clear that this is a residual shlub. Variety of products without maximum permissible value – 200,000 rubles. The donation amount is 36,000 rubles. Sobivartіstva virobnitstva – 130,000 rubles. LLC "Chocolate" sent substandard products for processing.

The accountant of LLC "Chocolate" made the following entries:

DEBIT 41 CREDIT 60
- 200,000 rub. - the product was tested, defective, returned by the buyer;

DEBIT 19 CREDIT 60
- 36,000 rub. - The “entrance” maximum permissible limit for the gate turned by the buyer is shown;

DEBIT 68 subracks “PDV” CREDIT 19
- 36,000 rub. - the “entrance” maximum permissible limit for the disposal of substandard germs returned by the buyer is accepted before recovery;

DEBIT 28 subrahunok “Nevipravny Shlyub” CREDIT 41
- 130,000 rub. - The liability of defective germs returned by the buyer has been written off.

In addition, the buyer wanted to refund the sum spent on the delivery of malt from the factory warehouse - 8,000 rubles. LLC "Chocolate" pleased the prohanny:

DEBIT 28 sub-racks “Nevipravny Shlyub” CREDIT 76 sub-racks “Rozrahunki for claims”
- 8000 rub. - the amount of transport services was written off and presented to LLC “Chocolate” by the buyer of defective confectionery products.

From the warehouse, the buyer transported the shells to a transport company under which LLC “Chocolate” was insured. The service fee is 10,000 rubles, the maximum permissible value is 1800 rubles:

DEBIT 28 subrahunok “Nevipravny Shlyub” CREDIT 60
- 10,000 rub. - The variety of services for transporting the ship is shown;

DEBIT 19 CREDIT 60
- 1800 rub. - The maximum permissible limit for transport services has been updated;

DEBIT 68 subrahunki "Rozrahunki z PDV" CREDIT 19
- 1800 rub. - accepted until the PDV is revoked and presented by the carrier.

They spent 148,000 rubles on spending LLC "Chocolate" on the wrong account. (130000 + 8000 + 10000). Their trace should be written off to the warehouse of similar malts produced at kvitna:

DEBIT 20 CREDIT 28 subracks “Invalid shlyub”
- 148,000 rub. - Written off as an illegal expense.

Tax on income. Let's talk about corrective defects. The buyer knew such a shlub and turned the goods for further inspection. In this situation, the cost, spent on eliminating defects, must be transferred to the warehouse for other costs associated with production and implementation. Or it is written off for the reserve for warranty repairs in accordance with Article 267 of the Tax Code of the Russian Federation.

Otherwise on the right, if there is a residual one. If the client has noted that he is under the hour of vandalism, the manufacturer displays the income from the sale of only certain products, and the costs - their co-operation. Spend as a result of changing tax revenues in accordance with subparagraph 47, paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

If the goods went to the warehouse in one supply period, and were returned to another, then it will not be possible to correct the financial result of past periods. The mixture of the virobnik is depicted as a mixture of past fates, revealed in a famous person. This is how subparagraph 1 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation is transferred. The legality of this approach is confirmed by arbitration practice: approval, ruling of the Federal Antimonopoly Service of Zakhidno-Siberian District dated 24 June 2007. No. F04 – 9244/2006 (30394 – A67 – 40).

As a result of a loss from an internal court, compensation is taken away from the guilty party, increasing the taxable income (Clause 3 of Article 250 of the Tax Code of the Russian Federation).

Whether there is a greater or lesser world, it is accompanied by a guilty party. It is important to know how to organize the correct accounting form for a manufacturer.

If the parts or parts (vikonan) do not comply with the norms, standards, technical minds established in the enterprise and cannot be vikorized for direct reasons, but can be vikoristan only after the original ones corrected, then this is recognized as a virobnic shlyub. Any expenses incurred must be properly accounted for by the accounting department.

See the whore at the virobnitstva:

• right and wrong;
• internal and external.

Shape of the slub

To account for expenses, 28 accounting sections are required.

If problems with the production process can be corrected, it is necessary to consider the responsibility for correcting defective products. For this debit account 28, all expenses, requests for corrections are collected, which can be:

• salaries of workers who replace defective products (posting D28 K70), (D28 K69),
• additives, materials (D28 K10) or finished products (D28 K21),
• services of third-party organizations (D28 K60).