How to deal with the loss of goods?

Accounts for the loss of goods:

1. Confirmed by the total amount of goods and VAT.

Borrow: Non-operating expenses.

Credit: Accounts receivable.

2. Basically determine that you can get part of the compensation amount from the insurance company.

Debit: Other receivables.

Credit: Non-operating expenses.

The part of the customer payment goes.

Accounts receivable. Credit: main business income.

Taxes and fees due. Increases (sales) should be paid

The part of the compensation of the freight company goes.

Borrow: Loss or overflow of property to be disposed of.

Credit: Inventory. At the time of payment.

Borrow: Bank. Credit: Pending.

Each company's accounting management system is different, usually it is necessary to truthfully explain the reason for the loss of goods, who is responsible, whether there is responsibility or compensation by the person in charge, if it is the individual responsible, then there is no lack of knowing how to do the accounting, but also as a sale in and out of the account, if the company bears this responsibility, it must be treated as the company's internal accounts.

1. Confirm the loan based on the total amount of goods and value-added tax: non-operating expenses credit: accounts receivable 2. It is basically determined that part of the compensation amount can be obtained from the insurance company: other receivables credit: non-operating expenses.

The part of the customer payment goes.

Accounts receivable. Credit: main business income.

Taxes payable Increase (sales) payable

The part of the compensation of the freight company goes.

Borrow: Loss or overflow of property to be disposed of.

Credit: Inventory. At the time of payment.

Borrow: Bank. Credit: Pending.

The loss of goods is generally divided into the following situations: 1. The enterprise has transferred the risks and benefits related to the commodity to the buyer.

2. If the risk is still borne by the enterprise, the part recovered can be included in other receivables accounts, and the part that cannot be recovered can be included in the non-operating expenses. The entries are: debit: non-operating expenses, other receivables, credit: inventory goods, etc.

What should I do if my accounting books are lost? According to Article 60 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection, if a taxpayer fails to set up and keep account books or keep accounting vouchers and relevant materials in accordance with the regulations, the tax authorities shall order the taxpayer to make corrections within a time limit, and may impose a fine of not more than 2,000 yuan, and if the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan. If a withholding agent fails to set up and keep the account books for withholding and remitting, collecting and remitting tax or keeping the accounting vouchers for withholding and remitting, collecting and remitting tax and other relevant information in accordance with the regulations, the tax authorities shall order it to make corrections within a specified period of time and may impose a fine of not more than 2,000 yuan, and if the circumstances are serious, a fine of not less than 2,000 yuan but not more than 5,000 yuan.

Is this an easy explanation?

Inventory list, economic verification certificate of the intermediary agency, and explanation of the inventory loss by the inventory custodian.

For the inventory loss, the balance after deducting the compensation of the responsible person shall be determined according to the following evidence: inventory list, economic verification certificate of the intermediary agency, description of the inventory loss by the inventory custodian, basis for determining the value of the inventory loss (including relevant warehousing procedures, purchase invoices for the same and similar inventory** or other determination basis), relevant internal liability determination, compensation explanation of the responsible person and internal approval documents.

For scrapped or damaged inventory, the balance of its book value after deducting the salvage value and insurance compensation or liability compensation shall be determined according to the following evidence: the inventory with a small single item or batch amount shall be issued by the relevant technical bridge and silver cover technology department within the enterprise, and the inventory with a large single or batch amount shall obtain the technical appraisal certificate issued by the relevant national technical department or an intermediary agency with technical appraisal qualification, and if it involves insurance claims, there shall be an explanation of the claim settlement by the insurance company.

If you fail to check, you must first report to the police station, and then go to the tax bureau where you are located to file the case, and you will be fined according to the relevant regulations.

Article 42 of the new "Accounting Law" stipulates that if the information is not kept in accordance with the regulations, resulting in the damage or loss of accounting information, the people's financial department at or above the county level shall order it to make corrections within a time limit, and may impose a fine of not less than 3,000 yuan but not more than 50,000 yuan on the unit; The person in charge who is directly responsible for it and other persons directly responsible for the cavity excavator may be fined not less than 2,000 yuan but not more than 20,000 yuan, and if it is a state functionary, it shall also be given an administrative sanction by the unit to which he belongs or the relevant unit in accordance with law; If the accounting personnel have the above behaviors and the circumstances are serious, the people's financial department at or above the county level shall revoke the certificate of accounting qualifications; Where the above conduct constitutes a crime, criminal responsibility is pursued in accordance with law.