The options for writing off goods from a warehouse in 1C 8.3 are shown below.

What are the reasons for the write-off of goods:

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

How to write off a damaged item

After conducting an inventory and identifying a shortage, 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 new document, in which it will be possible to write off the damaged goods, go to the "Warehouse and delivery" subsystem and select "Create/Write-off of shortages of goods" in the command panel.

Fill in the key fields: organization, expense items, list the goods that you write off.

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

Write-off of goods and materials in 1C ERP for expenses

This type of write-off of goods is executed using the document "Domestic consumption of goods/Write-off for 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 select "Create" in the form that opens. In the context window, selects "Domestic consumption of goods" and "Write-off to expenses".

In this document, you indicate the item of expenses line by line, and, if necessary, specify the account for writing off the goods.

Transfer into operation of trade and material assets

For the transfer of goods and materials into operation, the posting document “Internal consumption of goods” is used, with the transaction type “Transfer into operation”.

Working with the document is similar to the one presented above, with the difference in the choice of a business transaction. When you select "Transfer to operation", additional fields for filling open - the financially responsible person and the category of operation. When the document is reflected in the accounting, the inventory is written off and the accounting of such materials is further maintained on the off-balance account MTs.04.

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

The need to write off goods from the warehouse in 1C 8.3 arises in two situations: when a shortage is detected, or when the goods become defective - unusable.

In both cases, the write-off of goods in the 1C Accounting 8.3 program is carried out by the document of the same name. The difference lies in the fact that in case of a shortage, the result of the inventory is entered into the program and, based on it, a write-off of goods is created.

In this step by step instructions we will consider exactly the first situation, since otherwise one document of goods write-off is enough for you. All data is entered manually.

Goods inventory

Go to the "Warehouse" menu and select "Inventory of goods".

In the header of the document we created, we indicate the organization and warehouse where the inventory is carried out. For convenience, we will automatically fill in the table of goods (menu "Fill" - "Fill according to the balance in the warehouse").

As a result, the table includes all goods that have a balance in the warehouse specified in the document header. The columns "Number of fact" and "Number of accounting" were filled with the same values. To reflect the shortage in our case, we will change the value in the "Amount of fact" column.

For example, as a result of our inventory, it was found that there are only 20 packs of cocoa powder in the warehouse. The balance in the program is 25 units. To reflect this, in the column "Number of fact" we will set the value to "20".

The value "-5,000" appeared in the "Deviation" column. This means that, in fact, a shortage of 5 units of storage of goods was found. Shortage is highlighted in red, excess is highlighted in black.

Now the document can be posted. He does not make any withdrawals. If you need to create printed forms, use the "Print" menu.

Write-off of goods

A goods write-off document can be created either from the "Warehouse" menu, indicating the inventory in its card, or from the inventory itself. We will use the second method, as it is more convenient.

On the form of the document "Inventory of goods" in the menu "Create based on", select the item "Write-off of goods". If an excess of goods is found in the warehouse, it is created, but this is not what our article is about.

The program will open the form of a new document, where everything is already filled in automatically. IN tabular part only those lines for which a shortage is found in the inventory are included. The accounting account was also substituted automatically based on the settings of this item item (included in the item group "Materials").

We won't change anything here. All data was filled in based on what we ourselves indicated in the inventory. Now you can post the document.

Let's look at the generated wiring. Everything is filled in correctly. The goods were debited from account 10.01 "Raw materials" to account 94 "Shortages and losses from damage to valuables."

See also video instruction on registration of write-off:

To write off workwear, inventory, fixed assets for other reasons, the 1C 8.3 Accounting program provides for another mechanism.

The scheme for writing off materials to production and how to write off damaged materials in 1C 8.3 Accounting 3.0 is discussed in the article ““.

Step 1. Entering the document Write-off of goods

The document is located in the section Warehouse - Inventory - Write-off of goods:

In practice, in order to be able to write off goods and materials, it is necessary to identify the fact of shortage or damage. Without an inventory, it will not be possible to write off goods, and besides, the tax authorities will not agree with this.

The inventory is carried out in the manner reflected in paragraph 27 Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n, as well as the accounting policy of the organization and is documented Inventory of goods. It reflects the actual availability of values ​​compared to those reflected in the accounting, and then, based on these results, either is created or the write-off of goods.

For more information about the rules for conducting an inventory, see our video:

Consider how the Write-off of goods document is created in 1C 8.3:

• or entered on the basis of inventory:

This method will avoid frequently occurring errors in 1C 8.3 when specifying Warehouse, accounting accounts goods with manual data entry by the user.

• Or created manually. In this case, you need to select the required document in the Inventory field. By clicking the button Fill in - Fill in by inventory, the document will be filled with goods for which a shortage has been identified:

Step 2. Printing the Goods write-off document

After posting the Goods write-off document in 1C 8.3, the printed form TORG-16 (unified form) is available:

Consider the sample filling TORG-16 in 1C 8.3. The following data is printed in the document:

• About the organization;
• About the goods to be written off;
• Write-off reason - if you enter it in the Reason field:

The rest of the data in 1C Accounting 3.0 (8.3) must be filled in manually:

• Reason for write-off;
• Commission members;
• Responsible person:

You can also print the Write-off Act in the form developed by 1C in the Accounting 3.0 database:

After posting the document Write-off of goods in 1C 8.3, the cost of the goods written off from the accounts on which goods and materials were taken into account (10.41, etc.) is debited to account 94:

Literally in the list of Art. 170 of the Tax Code of the Russian Federation there is no case of disposal of goods, goods and materials. Accordingly, the conclusion suggests itself that when tangible assets are disposed of in this way, VAT cannot be recovered. However, sometimes the regulatory authorities insist on this. If the organization is of the same opinion, then in 1C Accounting 3.0 you can restore VAT on retired goods and materials using the Accrual Reflection document.

In the future, the write-off of expenses from shortages from account 94 in 1C Accounting 8.3 is not automated and is carried out Operation entered manually, depending on a number of circumstances:

• Reason for shortage/damage;
• Does the identified amount of shortage / damage exceed the norm of natural loss (established by sectoral ministries and departments for types of goods and materials);
• Whether the perpetrators of the shortage / damage to the person have been identified.

Study the features of reflecting operations on the movement of materials in 1C 8.3: basic documents, accounting accounts, methods for writing off materials in accounting and accounting records on in the module.