This happens in two ways:
- when a shortage is discovered during the inventory and it is necessary to remove the required inventory from the balances;
- directly with the document “Write-off of goods”.
In any of these cases, a document “Write-off of goods” is created. Only in the first case is it created automatically from the inventory list, and in the second - manually (for example, in case of obvious damage to the material).
Let's look at the step-by-step instructions for writing off by first creating the “Inventory of Goods” document, since this option also includes manually creating a write-off document.
It must be said right away that the document “” by itself does not make any postings. Based on it, two documents are created:
- Write-off of goods.
Creating a document “Inventory of goods”
Let's create a document “Inventory of goods”. Go to the “Warehouse” menu, then click on the “Goods Inventory” link. In the list form, click “Create”. You should see something like this:
You can add positions with one “Add” button, or you can use the “Fill” button. In this case, the program will prompt us to fill out the document with the balances in the warehouse (those listed in the system). Initially, the “Actual Quantity” column will contain the same number as the “Accounting Quantity” column.
The deviation, accordingly, is zero by default:
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Now let’s assume that we went to the warehouse, counted our goods and discovered that for some reason we were short of the product “GVP panel steel 495x195 diodes 2 baguettes” in the amount of two pieces.
The responsible persons together with the storekeeper will find out why there are not enough of them, but our task is to equalize the balances in the program and in the warehouse, that is, write off two units of material.
We put 6 pieces in the “Actual Quantity” column. We will immediately have a deviation of -2 pieces.
You can record the “Goods Inventory” document and print it.
For detailed instructions on inventory in 1C, see our video:
Document Write-off of goods
Now let's create a write-off document. Click on the button in the inventory “Create based on” and select “Write off goods”:
The “Write-off of goods” document window will open:
Every organization periodically faces a situation when it is necessary to write off a product due to damage, non-repairability, for business or office needs. It also often happens that during the inventory the goods are not found. The actions will be similar.
Write-offs can be made in two ways:
- Based on inventory - automatically.
- A separate document - manually.
In each case, a “Write-off of goods” is created, the only difference is in the process. When preparing a separate document, filling out is carried out manually, and based on the inventory, all data is transferred automatically. Let's first create the document “Inventory of goods”. Based on it, it is possible to create two documents:
- Posting of goods.
Go to the “Warehouse” menu tab and select the “Goods Inventory” item. Press the “Create” button. An empty form opens:
Filling can be done by warehouse or by the person in charge. For example, let's choose a warehouse. Now you need to add a product. This can be done through the “Add” button by selecting each item separately. This method is used only when you need to account for a small quantity of goods. If the inventory is carried out for all the goods that are in the warehouse, then to do this, press the “Fill” button and select the “Fill according to warehouse balances” item. The program will enter into the document the entire number of product units that are listed in the selected warehouse. Pay attention to the display of the number in the columns “Actual Quantity” and “Accounting Quantity”. They are equal. And in the “Deviation” column nothing is indicated, that is, it is zero:
This document must be recorded, printed and sent to the warehouse to calculate the actual number of product units. Let's say it turns out that there is less of one product than is listed in the program, and more of another. The correct data is entered manually in the “Actual Quantity” column. And the deviation is immediately displayed:
For proper registration, you need to fill out the remaining two tabs in the document: “Inventory” and “Inventory commission”. We carry it out. The purpose of inventory is to align the balances of goods that are in the warehouse with the balances that are listed in the program. Therefore, it is necessary to create two documents - capitalization of unaccounted goods and write-off of missing goods. Let's focus on write-offs. This action is carried out through the “Create based on” button. Click and select the item “Write-off of goods”. The completed document form opens:
There is no need to change anything here, click “Pass and close”. Now let's look at the wiring:
You can see that the goods were previously listed on the credit account of accounting 41.01 (Goods in warehouses) and were written off to debit account 94. A similar posting in cloud 1C would have been formed when generating a separate document “Write-off of goods” (manually). In this case, you would have to enter all the data yourself.
If the inventory of goods reveals a shortage, then such property must be written off. The main reasons for the shortage are theft, damage and mis-grading. Regardless of the reason, the shortage in 1C 8.3 is written off from the credit of the goods accounting account to the debit of account 94 “Shortages and losses from damage to valuables.” Write-off of goods in 1C 8.3 can be done in two ways. See step-by-step instructions.
The fact of shortage or damage to goods can be established by inventory. To carry it out, you need an order from the director, which sets the timing, location and composition of the inventory commission. .
Based on the results of the inventory, a write-off act is drawn up. In 1C 8.3 such an act can be done in two ways:
- create manually;
- create based on inventory data.
The second method is more convenient and faster, since when you use it, 1C 8.3 will fill out the report automatically based on the shortages identified during the inventory. Let's talk about how to write off goods in 1C 8.3 in two ways. In each of them you need to go through several steps.
Creating a write-off report manually
Step 1. Open the write-off act in 1C 8.3
Go to the “Warehouse” section (1) and click on the “Write-off of goods” link (2). A window will open for creating a statement of write-off of goods.
Step 2. Fill out the basic details of the act
In the window that opens, click the “Create” button (3). In 1C 8.3, a form will open for creating an act of writing off goods.
In the header of the form, indicate your organization (4), the write-off date (5), and the warehouse (6) from which you want to write off the goods in 1C 8.3.
Step 3. Enter product information in 1C 8.3
In the “Products” tab (7), click the “Selection” button (8). The “Item Selection” window will open to select the product to be written off.
In the item selection window, click on the item to be written off (9). In the form that opens, indicate its quantity (10) and click “OK” (11). In the same way, select the remaining goods for write-off in 1C 8.3. After this, all the products you have selected will appear in the “Selected Items” section (12).
To complete the operation, click on the “Move to document” button (13). After this, all selected items will be included in the write-off report.
Step 4. Save the act and make write-off entries in 1C 8.3
The write-off report is completely completed, all that remains is to record the write-off of the goods in the accounting registers 1C 8.3. To do this, click “Record” (14) and “Pass” (15). Accounting entries can be viewed by clicking on the “DtKt” button (16).
In the accounting entries we see that the material assets reflected in the write-off act (17) are written off to the debit of account 94 “Shortages and losses from damage to valuables” (18).
Close the posting window using the “Record and close” button and proceed to the next step.
Step 5. Print the write-off act from 1C 8.3
To document the write-off of the shortage, you need to draw up a write-off act in the “TORG-16” form. To print the act using this form, click the “Print” button (19) and click on the link “Act on write-off of goods (TORG-16)” (20). A printed form of the act will open on the screen.
In the printed form, click the “Print” button (21).
Don’t forget to sign the printed report from all members of the inventory commission.
Creating a write-off act based on inventory
When taking inventory of goods, the 1C 8.3 program records the deviation between the accounting and actual quantities of goods in the warehouse on a given date.
If the inventory was carried out and documented in 1C 8.3, then based on its data, a write-off can be issued. How to write off goods in 1C 8.3 based on inventory? This can be done in 3 steps.
Step 1. Create an act for writing goods based on inventory data
Go to the “Warehouse” section (1) and click on the “Goods Inventory” link (2). A list of all inventory operations that you have carried out before will open.
Step 2. Open an act for writing off goods in 1C 8.3
In the general list of results of previously conducted inventories, find the one you need, within the framework of which the goods will be written off. Select it with the mouse (3). Next, click on the “Create based on” button (4) and click on the “Write-off of goods” link (5). The completed form of the act for write-off of goods will open.
Step 3. Enter information about the product into the act
In the write-off act, check whether the data from the inventory was transferred correctly and click the “Record” (6) and “Post” (7) buttons.
Now you can print the write-off act. How to do this is written in step 2 of the section “Creating a write-off report manually.”
Writing off materials in accounting is a process that has certain specifics and takes place according to established rules. In this article we will look at:
- how to write off materials in 1C 8.3 Accounting step by step;
- rules for writing off office supplies, spare parts and production materials;
- what to do with low-value consumables;
- what document is used to write off materials from use?
Let's look at the write-off of materials in 1C 8.3 using the example of stationery classified as general business needs.
- paper “Snow Maiden” - 30 pcs.;
- hole punch - 3 pcs.;
- calculator - 3 pcs.
How to write off materials as general business materials is needed in 1C 8.3. Complete the document Request-invoice :
- In chapter ;
- based on document Receipt (act, invoice) by button Create based on .
On the tab Materials indicate the inventories transferred to the needs of the organization and their quantity:
- Account will be filled in automatically depending on the settings in the information register Item accounting accounts , but it can be changed manually.
On the tab Cost account indicate the corresponding expense account and its analytics:
- Cost account, on which costs accumulate. In our example, costs will be taken into account as part of general business expenses according to accounting, since materials are written off for general business needs.
- Cost Division , into which materials are released.
- Cost item , according to which costs will accumulate from Type of consumption - Material costs.
Postings according to the document
The document generates transactions:
- Dt 26 Kt 10.01 - the cost of materials is written off as general business expenses using the method On average.
Adjustment of the cost of written-off materials to the weighted average cost
Cost adjustment is carried out automatically when performed in the section Operations - Closing the period - Closing the month.
Adjustment of the moving cost to the weighted average cost is carried out only in cases where there are receipts for disposed inventories within a month after their disposal.
The document generates the posting:
- Dt 26 Kt 10.01 - adjustment of the rolling cost to the weighted average cost.
Nuances: write-off of spare parts
Account 10.05 “Spare parts” takes into account spare parts for repairs and replacement of worn-out parts of machines and equipment.
How to write off spare parts in 1C 8.3? Similar to how general business materials are written off: with a document Request-invoice .
In this case, the main thing is to determine what costs spare parts are written off for and fill out the tab correctly Cost account .
If spare parts are used to correct defects, then the tab Cost account fill in as follows:
For example, if the tires of a car used for general business purposes are written off, then the tab Cost account fill in like this:
Type of consumption Expenditures - other expenses, because the costs of maintaining official transport are taken into account as part of other (indirect) expenses in the Tax Code (Clause 11, Clause 1, Article 264 of the Tax Code of the Russian Federation).
Nuances: write-off of materials during construction
Postings according to the document
The document generates transactions
- Dt Kt – the cost of materials is taken into account when forming the initial cost of the fixed assets.
Write-off of materials for production
There are several ways to write off materials for production:
- document Request-invoice In chapter Production – Product release – Invoice requirements;
- In chapter Production – Product Output – production reports per shift.
Request-invoice
Document Request-invoice used if materials are written off in total quantities into production, without dividing them into a specific output.
The organization produces women's shoes.
- blanks for soles - 2,000 pcs.;
- fabric - 500 m².
Accounting is carried out using subaccount Products On account . When calculating the cost, the planned cost of finished products is used.
The organization’s accounting policy for accounting and accounting regulations establishes a method for writing off materials at average cost.
Complete the document Request-invoice In chapter Warehouse - Warehouse - Requirements-invoices.
If you use subconto Products on the account, then uncheck Cost account on the “Materials” tab . This analytics can only be completed on the tab Cost account .
- on the tab Materials indicate information about the materials used, their quantity, and account;
- on the tab Cost account
fill in:
- Cost account- account “Main production”, i.e. an account that records direct costs related to the production of products;
- Nomenclature groups - type of product, in our example Wimen's shoes;
- Expenditures - cost item Type of consumption in NU - Material costs;
- Products- finished products for the production of which materials will be used.
Postings according to the document
The document generates transactions:
- Dt Kt 10.01 - the cost of materials is written off as production costs using the method On average.
If you are a subscriber to the BukhExpert8 system, then read additional material on the topic:
Shift production report
Let's look at the nuances of writing off materials when choosing.
On January 23, women's sandals “Kate” were produced (1,000 pairs). Materials are written off for production according to specification No. 1, consumption rate for 1 pair:
- blanks for soles - 2 pcs.;
- fabric - 0.5 m².
In our case, we write off the write-off immediately at the time of production (production release).
Reflect the release of the GP in a document Shift production report In chapter Production – Product Output – Shift Production Reports.
Please indicate in the document Cost account, which takes into account direct costs and the name of the finished product.
In this document, materials are written off on the tab Materials. If you filled in the tab Products Count Specifications , then by button Fill tab Materials will be automatically filled in with data on the materials used, their quantity, accounting accounts, cost item, product and item group.
If you don’t keep track of product costs, but in subconto Products not deleted, then the column Products will fill automatically and must be cleared manually.
Postings according to the document
The document generates transactions:
- Dt 43 Kt - products are capitalized;
- Dt Kt 10.01 - the cost of materials is written off as production costs using the method On average.
If within a month after the write-off of materials there are still more of them arriving at the warehouse, then the calculated cost when writing off the inventory at the end of the month.
If you are a subscriber to the BukhExpert8 system, then read the additional material
How to properly write off goods in 1C 8.3 Accounting 3.0?
Goods are written off in two ways:
- when a shortage is discovered during inventory, and it is necessary to remove the required inventory from the balances
- directly by the document “Write-off of goods”
In any of these cases, a document “Write-off of goods” is created. Only in the first case it is created automatically from the inventory list, and in the second case manually (for example, in case of obvious damage to the material).
Let's consider the write-off process by first creating the “Inventory of goods” document, since this option also includes manual creation of a write-off document.
It must be said right away that the document “Inventory of goods” itself does not make any entries. Based on it, two documents are created:
- Posting of goods
- Write-off of goods
Creating a document “Inventory of goods”
Let's create a document “Inventory of goods”. Go to the “Warehouse” menu, then click on the “Goods Inventory” link. In the list form, click “Create”. You should see something like this:
You can add positions one by one using the “Add” button, or you can use the fill button. In this case, the program will prompt us to fill out the document with the balances in the warehouse (those listed in the system). Initially, the “Actual Quantity” column will contain the same number as the “Accounting Quantity” column.
The deviation is accordingly equal to zero by default:
Now let’s assume that we went to the warehouse, counted our goods, and discovered that for some reason we were short of the product “GVP panel steel 495x195 diodes 2 baguettes” in the amount of two pieces.
The responsible persons together with the storekeeper will find out why there are not enough of them, but our task is to equalize the balances in the program and in the warehouse, that is, write off two units of material.
We put 6 pieces in the “Actual Quantity” column. We will immediately have a deviation of -2 pieces.
You can record the “Goods Inventory” document and print it.
Document Write-off of goods
Now let's create a write-off document. Click on the button in the inventory “Create based on” and select “Write off goods”:
The “Write-off of goods” document window will open:
The program itself will determine that this is material (account 10.01) (according to the account in which it was stored) and will insert it into the tabular section. Click on the post button, then in 1C 8.3 we look at the postings for writing off the goods:
As you can see, we have written off two pieces of material to account 94.
The same could be done manually by creating the “Write-off of goods” document yourself and filling it out. It’s just more convenient through the “Inventory” document.
Based on materials from: programmist1s.ru
