Re-sorting is ... Reasons, design

Re-sorting is the difference in the number of varieties of goods of one denomination. In practice, it is detected during the audit of product residues.

The reasons

Why arises regrading? it may be related:

1. With the lack of procedures for the reception and storage of products in warehouses.
2. Violation of the rules of workflow.
3. Lack of proper internal control of the movement of products.
4. Negligent attitude of responsible persons to their duties.

Another reason is errors in accounting. When a difference is detected deportation certificate.

Possible solutions to the problem

As mentioned above, re-grading is detected during the inventory. In this case, the commission should receive explanations from the responsible persons about the current situation. The norms allow the mutual offset of shortages and surpluses as an exception:

1. One responsible employee.
2. For one checked period.
3. In relation to products of the same denomination in identical quantities of varieties.

Offsetting shortages by surplus of homogeneous products is not allowed. For example, you cannot compensate for the missing amount of margarine with excess oil.

Set-off Specifics

It is worth saying that re-grading is very problematic phenomenon. The fact is that even in the event of a mutual offset, excess products may remain. In such situations, the accountant comes to their account. 41, crediting their value to the account. 91.1. In this case, the market price of the product is taken into account.

Registration

The company draws up several documents that reflect regrading. it first of all, the protocol of the commission. Comprehensive explanations of responsible persons, innocent of the resulting difference, are entered in it. The accountant does not set off the offset. The specialist must make entries in the analytical accounting. The amount of shortages covered by surpluses is indicated in the collation sheet.

Total differences

They can be identified after the setoff. Differences in the direction of excess should be capitalized, shortages should be recovered from the guilty. If the latter are absent, then this fact should be confirmed by the authorized body. Inventory of inventory items in this case, it is carried out with the participation of a representative of the control state structure. If during the audit a shortage of products lost due to emergency situations (accidents, fires, other natural disasters) is discovered, its actual cost relates to other expenses.

Reassortment: postings

In the event of natural disasters and other force majeure circumstances, the following entries are made in accounting:

• Db sc 94 cd 01, 42 (41), 10 - write-off of the actual value of the lost property.
• Db sc 94 cd 68 subch. "Calculation of VAT" - restoration of the amount of tax.
• Db sc 99 cd 94 - inclusion of the cost of lost goods and materials in other expenses.

If the company received insurance compensation as compensation for losses from fires and other natural disasters, the amount of other expenses is reduced by the corresponding amount. In this case, a record is made:

Db sc 51 cd 99 - insurance compensation is reflected in other income.

Nuance

Losses from accidents, fires, natural disasters and other force majeure circumstances are equated to non-operating expenses. They include, inter alia, the costs associated with the elimination of the consequences of disasters. These amounts reduce taxable income. The corresponding provision is present in Article 265 of the Tax Code (paragraph two, subparagraph 6).

Documentary confirmation

Non-operating expenses must be justified. For this, relevant documents are drawn up.As confirmation, you can use:

1. The act of the event. It is signed by the head of the enterprise, as well as members of the commission that controls the elimination of the consequences of disasters.
2. Help from government agencies. This document, for example, can be issued by the Ministry of Emergencies, the fire service, etc.
3. Expert opinion confirming the impossibility / ability to restore the consumer qualities of the property.

Accounting errors

In some cases inventory of inventory does not show surplus / shortage of actually available products. In such situations, the difference arises due to errors made by the accountant. For example, some objects were not capitalized by a specialist. In this case, the difference between the accounting information and the audit results is reflected in the line “Corrected by making more precise entries”. This column is present in the collation sheet f. INV-19. It is used in the audit of goods and materials.

FTS Notification

Together with clarifying information on the basis of a comparison of calculations and studying the discrepancies found, the enterprise should clarify the information presented in the tax return. The rules for introducing amendments / additions to this document are regulated by Article 81 of the Tax Code. Clarification is allowed to be carried out by sending a statement to the supervisory authority, which indicates all the necessary information. The company is also entitled to submit a new declaration.

Responsibility Features

If adjustments to the submitted declaration were made before the deadline for tax deduction established by law, sanctions are not applied to the enterprise. At the same time, the control body is guided by the 3rd and 4th paragraphs of Article 81 of the Tax Code. At the same time, a corresponding statement from the organization should be sent before it learned about the detection of errors by the tax inspectorate. If changes / additions are made after the deadline established by law for the deduction of payment to the budget, then the company is exempt from liability if it pays the fee and the amount of the penalty before filing the application.