Perhaps one of the most unpleasant situations faced by the seller at the time of its activity, is return from the buyer.For accountants, this operation is automatic appearance of an additional headache and appearance to make any changes to the storage registers.Special care should be with those who belong to the sphere of taxation.However, life does not stop after the return, and continues to rage and delight.
Returns Buyer: scenarios
When an operation is the transfer of goods from the seller to the buyer, this fact is displayed in the primary document, namely in the form of trading-12.Accordingly, on the basis thereof shall be entered in the data system of tax accounting.In the case of returning the goods in the case enters the correction invoice.This is an important document because it is based on a change in tax liabilities for the tax on added value.But there is one "but": exchange returns by the above scheme is possible only when it is transmitted in the proper form.After all, the law established that in this case the seller shows a movement of material assets except as implementation.
If goods can not be considered high-quality, mapping scheme is slightly different.The customer returns a product purchased with the expenditure invoice, accounting Seller reverses postings in previous documents and issue a correction invoice.
Returns from the buyer, what with the product?
When a customer brings a product in a retail outlet, it must have all the seals, labels, and other such things.In any case, its appearance should not cause any objections.Otherwise, if the representative of the seller finds any defects, it could legitimately refuse to return.
sure the hands of the buyer must be cash or trade document that proves the fact of the transaction earlier.
But do not forget that there is a category of inventory items, which carry return, the buyer will not be able, as they are at the legislative level can not be exchanged.Usually in stores when buying a man immediately warned that he would not be able to return the product.
Returns Buyer: posting
When was the fact of sale of goods:
- Displaying income (recorded in the bill of lading), DT 62 - CR 90-1.
- deducted the cost of (boo. Reference), Dr 90-2 - Km 41.
- displayed motion VAT (boo. Reference), Dr 90-3 - Km 68.
- displayed flow of money in the current account (bank statement)Am 51 - Km 62.
If it was back to the arrival point of sale of the previously shipped Party:
- Displaying goods receipt back (documents of the buyer), DT 41 - Km 60.
- adjust the amounts of VAT (documents of the buyer), DT19 - Km 60.
- are produced settlements (extract or an act of offsetting), DT 60 - Km 51 (or 62).
