Defect sheet: sample fill

The defective statement, a sample of which will be presented in the article, is issued upon identification of deficiencies, defects or defects in the manufactured products. Their detection can be carried out in the process of quality control by the buyer, the seller or directly by the manufacturer. Let us consider in more detail how the defective repair list is filled.

General requirements

Many experts are interested in whether there is a sample for the document in question? The defective repair list is compiled taking into account the requirements established in Art. 9 Federal Law No. 129. The fact is that there is no unified form of this document. Nevertheless, when compiling it, it is necessary to use general rules. In particular, it should be borne in mind that all operations that are carried out at the enterprise must be supported by supporting documents. They act as primary securities, in accordance with which accounting is conducted. Therefore, such documentation is accepted at the enterprise, if it is executed according to the forms present in special albums. If there is no unified form, then the mandatory conditions for the acceptance of securities for accounting is the existence of established details.

Mandatory Information

What should the defective statement contain? A sample document includes:

1. Name.
2. Date of registration.
3. The name of the company on whose behalf the defective statement is generated.
4. Description of the operation.
5. Units in monetary and physical terms.
6. The name of the posts of employees responsible for the operation and the correctness of its documentation.
7. Signatures of authorized persons.

Nuances

The list of employees with whom primary documents can be endorsed, including the defective statement, is approved by the head of the enterprise in agreement with Ch. accountant. If operations with money are subject to registration, the director of the organization and the senior accounting officer sign the papers. Sighting of the document by authorized employees is allowed. The defective statement is compiled at the time of the transaction. In particular, when inspecting an object and identifying flaws in it. If this is not possible for some reason, the document is executed upon its completion. High-quality and timely paper preparation is provided by responsible persons. They also carry out the transfer of the document in due time to the accounting department for the subsequent reflection of the data in the statements.

Content

Why do you need a defective statement? The form is necessary to reflect the information obtained during the visual inspection of the problem object. The document should answer the following questions:

1. What is inspected and what areas contain flaws. Simply put, you must identify the object and enter a description in the document. The defective statement, therefore, should contain the inventory number, information from the data sheet.
2. Why is the elimination of marriage necessary? It is necessary to describe which problems already exist and which may arise if certain elements are not replaced in a timely manner. This part of the document is filled out by representatives of the operations department. These specialists know the content of technical regulations, in accordance with which the implementation of periodic repairs is prescribed. Representatives of this department will correctly describe the situation and the essence of the breakdown.
3. What measures are needed to bring the object into working condition. This section is filled in by a repair shop employee or contractor.It directly describes the process of eliminating the deficiency, indicates the details to be replaced.

Who signs the defective statement?

The form is compiled and endorsed by members of the commission. The approval of the document is carried out by the head of the enterprise or an employee authorized by him. For example, if a defective statement for a car is compiled, then the garage manager can approve it. The document must be executed together with the contractor. In this case, there will be no situation when the object was commissioned for repair, and additional defects were revealed upon acceptance. If this happened, then the person transferring the material value should make memo. In it, the employee describes what other activities are needed, what parts still need to be replaced, and how much it will cost. The note is approved by the same person who approved the statement.

Appointment

There are three main reasons why each company should have a defective statement:

1. Economic benefits. When inspecting an object, a description of the problem and the measures necessary to eliminate it are entered in the defective statement. This helps prevent similar flaws in the production of products. Based on the information, measures are being developed to prevent such situations.
2. Taxation. Repair should be economically viable. For example, a tax inspector during an audit may ask an accountant why painting walls in workshops is done twice a year. However, the specialist will not be able to answer this, because he does not know why this is necessary. But, having a defective statement, the accountant may well justify all repair activities in the company. This document is compiled with the participation of professionals who themselves indicate in the document the nature of the work, their validity in accordance with the regulations.
3. Transparency of the operation. When compiling a defective statement, it becomes clear what will be carried out: modernization or repair. Often, these activities are classified by cost. If a large investment is required, then this is modernization, if not so much, then repair. However, in this case, the content of operations is important, not their price.

Important point

Experts recommend developing a separate sample for each object. The defective list for equipment repair in content will differ from the document drawn up during the inspection of the premises. The content of the paper should be clear not only to members of the commission, but also to control organizations. This document acts as the main one when substantiating cost estimates. It contains a list of flaws, the amount of work, conclusions and recommendations for eliminating defects.

Conclusion

Thus, the defective statement is of great practical importance in the enterprise. It acts primarily as a way to fix flaws discovered during the inspection of a problem object. In addition, the document reflects the economic feasibility of the alleged work to eliminate identified shortcomings.

The defective statement is included in the category of primary securities, which are accepted by the accounting department in the accounting process. In the case of a small amount of work, an act may be drawn up instead. Unlike the statement, it is drawn up by the employees themselves, authorized by the management or the head of the workshop. That is, in this case there is no need to form a special commission of three representatives. Nevertheless, the act should also reflect the full picture of the situation. In it, as in the statement, specific breakdowns, measures that need to be carried out, as well as the cost of the work, should be indicated.