Write-off of shortages in 1s 8.3. Accounting info. Document “Write-off of goods”

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

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:

When to write off materials from 10 accounts

The question of when to write off materials from the 10th account may arise for an accountant in two cases:

• When it is necessary to send materials to production to create finished products, provide services or perform work. Common examples: write-off of office supplies, auto parts for cars and machine tools, concrete in construction, various low-value products (IBP), etc.
• When there is a shortage of materials in the warehouse or the materials have become unusable. Based on the results, materials should be written off as other expenses.

Which document in 1C to write off materials for production

In each case of writing off materials from account 10, postings are generated according to Kt of the inventory accounting account (account 10). In the 1C Accounting 8.3 program, the following documents are used when writing off materials:

• If materials are sent for production, they are used;
• If materials are written off as shortages or have become unusable, the document “Write-off of goods” is used.

Document requirement invoice in 1C 8.3

So, the materials have been sent to production. Let's consider writing off inventory items into production step by step in the 1C Accounting 3.0 program.

Step 1. Generate the document Request-invoice

Select the section Production – Product release – Requirement-invoice:

On the screen: List of documents. Press the button Create:

Step 2. Fill in the title of the document Request-invoice

• In field Number
• In field " from"– indicate the date, month and year of the document;
• In field Stock– the material storage warehouse is reflected:

Step 3. Fill out the table in the document Requirement-Invoice

Filling out the tab Materials. By button Add Enter the name of the material being written off and its quantity. The material account is filled in automatically with the following account:

Filling out the tab Cost account. In the column Cost account select the expense account for writing off materials (20, 25,26). Each account uses its own analytical accounting sections. For example, for account 26 you need to fill in the fields Subdivision And :

Step 4. Post the document

Press the button Conduct. When posting a document, transactions are created for the cost account Dt (field Cost account) and CT account (column Account tables Materials):

Postings can be viewed using the button:

Step 5. View printed forms of the Request-invoice document

In 1C 8.3, from the Requirement-invoice form, you can print two forms:

• Requirement-invoice;
• Standard form M-11.

Selecting the printing form in the function Seal:

Printed form Requirement-invoice in 1C 8.3:

Printing form M-11 in 1C 8.3:

For information about possible errors when writing off materials and setting a ban on writing off inventory if there is no balance in the warehouse, watch our video:

Write-off of damaged materials in 1C 8.3

If there is a shortage in the warehouse or the materials have become unusable, then based on the inventory results it is necessary to write off the materials as other expenses. Let's look step by step at how to write off materials if they become unusable in the 1C Accounting 3.0 program.

Step 1. Create a document Write-off of goods

Select the section Warehouse – Inventory – Write-off of goods:

The list of documents is displayed on the screen. Press the button Create:

Step 2. Fill out the title of the form Write-off of goods

• In field Number– document number automatically generated by the program;
• In field " From"– date, month and year of the document;
• In field Stock– the warehouse where materials are stored is reflected;
• In field Inventory– select the Inventory document in which the shortage of materials was recorded:

Step 3. Fill out the table in the document Write-off of goods

By button Add enter the name of the material being written off and its quantity in the table Goods. The material account is filled in automatically with the account specified in the item card:

Step 4. Post the document

Press the button Conduct:

The document makes entries on Dt account 94 and Kt accounting account (column Account tables Goods). Postings can be viewed using the button:

Step 5. View printed forms of the Goods write-off document

In 1C 8.3, you can print two forms from the document Write-off of goods:

• Standard form TORG-16.

Select a printable form using the button Seal:

Form “Report of write-off of goods” from the Write-off of goods form:

What to do if an error message appears in 1C 8.3 when posting a material write-off document

When posting a document, the 1C 8.3 program performs the following operations:

• Determines whether the specified warehouse has the required quantity of material;
• Estimates the average cost of material being written off.

Often, when posting a material write-off document, you may see an error message, for example: "Failed to post "Request invoice"<Номер документа>from<Дата документа>!» :

Press the button OK . Hint messages appear on the screen:

The 1C 8.3 program informs you that there is not the required amount left:

• Specified material;
• At the specified warehouse;
• On the specified account.

A standard report will help you find out the cause of the error. Subconto analysis. Let's generate this report in 1C 8.3 and make some small settings for it.

Step 1. Specify the reporting period and type of subaccount

For our example, we set the period: 01/01/2016. – 01/31/2016 Select the type of subconto- Nomenclature:

Step 2. Fill in the report settings

Let's make the settings using the Show settings button:

Tab Types of subconto. By button Add fill out the subconto Nomenclature And Warehouses:

On the bookmark Grouping:

• Check the box By subaccounts;
• Select the fields by which the data will be grouped - Nomenclature And Warehouses:

On the bookmark Selection we include selection according to the required nomenclature. For example, the paper “Snow Maiden”:

On the bookmark Indicators:

• Check the accounting box (accounting data);
• Check the Quantity box:

Step 3. Generating a report

Press the button Form:

On the screen: Report Analysis of subconto Nomenclature, Warehouses for 01/01/2016. -01/31/2016:

Step 4. Analyze the report data

In our example, in the form of the Request-Invoice document, we tried to write off two packages of “Snegurochka” paper from the main warehouse, and the accounting account was indicated as 10.06. However, the report shows that in the main warehouse for account 10.6 there is 1 package of “Snegurochka” Paper, and in the production warehouse there are 25 packages. Therefore, the accounting account should be 10.01.

Below are shown the options for writing off goods from the warehouse in 1C 8.3.

What are the reasons for writing off goods:

1. Damage to goods. Shortage of goods. Defective goods. Damaged or lost products must be written off and the amount written off must be taken into account for deduction from financially responsible persons. This also includes writing off defects in trade. To arrange this type of write-off, the program has a block “Write-off of shortages of goods”.
2. Write-off of inventory items/operation. As a result of write-off, trade and material assets are removed from the register, but materials that were transferred for operation are listed on the balance sheet account. They can either be permanently written off or returned to service by completing the necessary documents.
3. Free transfer of goods or write-off for internal consumption.

How to write off damaged goods

Having carried out an inventory and identified shortages, damage to goods or defective goods, they are written off as losses. To reflect such write-off operations in 1C ERP, the document “Write-off of shortages of goods” has been developed.

To create a new document in which you can write off damaged goods, go to the “Warehouse and Delivery” subsystem and select “Create/Write off shortages of goods” in the command panel.

Fill in the key fields: organization, expense items, list the item you are writing off.

The selected expense item is a key field in the document. It is according to the expense item that the rules for displaying the operation, distribution methods, and other indicators are configured.

Write-off of inventory items in 1C ERP for expenses

This type of write-off of goods is documented using the document “Domestic consumption of goods/Write-off as expenses”. Also in the same document, additional expenses are drawn up, including the initial cost of fixed assets.

To create this document, go to “Warehouse and delivery”, there click on “Internal documents (all)” and in the form that opens select “Create”. In the context window, select “Domestic consumption of goods” and “Write off as expenses”.

In this document, you indicate the expense item line by line, and, if necessary, specify the item write-off account.

Transfer of commercial and material assets into operation

To transfer inventory items into operation, use the posting document “Internal consumption of goods”, with the type of operation – “Transfer into operation”.

Working with the document is similar to that presented above, with the difference in the choice of business transaction. When you select “Transfer into operation”, additional fields open for completion - the materially responsible person and the category of operation. When the document is reflected in accounting, inventory items are written off and accounting for such materials is further maintained in the off-balance sheet account MTs.04.

As you can see, 1C ERP has a comprehensive set of tools necessary in the process of writing off goods and materials. At the same time, working with the software is simple and straightforward.

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.”