How To Issue A Return Of Materials

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How To Issue A Return Of Materials
How To Issue A Return Of Materials

Video: How To Issue A Return Of Materials

Отличия серверных жестких дисков от десктопных
Video: Issues of material || Requisition Note || Material Return Note || Material Transfer Note || Bcom || 2023, February
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There are often cases when an enterprise or company needs to return materials or products to suppliers for any reason (marriage, inconsistency in the amount of material, inadequate quality of the material received, poor-quality packaging). In this case, the accountant must necessarily record the return procedure in the registrars of settlement transactions and reflect the return of the material in the KURO and PPO.

How to issue a return of materials
How to issue a return of materials

Necessary

  • - consignment note TORG-12;
  • - an act of discrepancy in the quantity or quality of the material;
  • - complaint letter;
  • - accounting program.

Instructions

Step 1

If, upon acceptance, one of the reasons for the return becomes clear, notify the supplier immediately that he has not complied with the terms of the contract. Invite a representative of the supplier, and if necessary, a representative of the shipping company that delivered the material.

Step 2

In the TORG-12 invoice, which was issued by the supplier, cross out the wrong numbers, write the correct ones next to it. Sign the revised invoice with the head of the business and affix the stamp.

Step 3

Draw up an act stating that you have established a discrepancy in the quality or quantity of materials in the TORG-2 form.

Step 4

On the basis of the act, compose a complaint letter in any form. In it, indicate the reasons for your claims, indicating the legislative acts on the basis of which the claims are made. Hand over the complaint letter and deed to the supplier.

Step 5

If all the goods are returned to the supplier, but they remain at the enterprise until they are returned to the supplier, issue a debit to off-balance sheet account 002 as an inventory accepted by the company for safekeeping. If a part of the materials is returned to the supplier, issue an off-balance sheet account 002. Reflect quality materials on balance sheet account 10, and VAT on them - on account 19.

Step 6

If the defect was discovered after the acceptance of the goods, draw up an act on the identification of substandard materials in any form. In it, indicate the number of the purchase and sale agreement, a description of the detected defect. Write down the invoice "Return of defective material." Submit a claim to the supplier with a copy of the non-conformity report, delivery notes, and a defective material return invoice.

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