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Corectarea si justificarea diferentelor de stocuri in contabilitate

valabil la 17 Iun 2024
Liviu Sapunaru Raspuns oferit de
Liviu Sapunaru

Consultant fiscal, Expert Contabil, Practician in Insolventa

Intrebare: O firma de productie are o diferenta destul de mare intre stocul scriptic si stocul faptic la gestiunea de materie prima. Stocul scriptic din contabilitate este mult mai mare decat stocul faptic. Diferenta nu provine din furt, fraude sau calamitati, ci din descarcarile in contabilitatea de gestiune. Problema este ca productia nu este de serie, iar fisa tehnica a produselor intrate lunar in fabricatie (retetarul), a fost diferit de la luna la luna, de la produs la produs, mereu altceva, in functie comenzile primite de la clienti.

Din lipsa de personal calificat, contabilul a tinut si el cum s-a priceput, dar fara sa scada din gestiune ceea ce ar fi trebuit si cat ar fi trebuit. In afara de asta au fost inregistrate obiecte de inventar ca si materie prima, care au fost date si in consum pe retetar. Nu s-au facut inventare pentru reglarea stocului niciodata, astfel incat in timp, stocul scriptic a tot crescut, fara sa fie descarcat corespunzator. Acum, s-a facut inventarul faptic, prin numarare si masurare. Totul trecut cu pixul pe hartie, exact cat este real la fata locului.

Cum sa fac corectiile, astfel incat sa pot regla descarcarea de gestiune, iar cheltuiala cu materia prima descarcata sa fie deductibila? Ce documente justificative ar trebui sa intocmesc si sa pun la dosarul cu inventarul, proces verbal, concluziile comisiei (adica ale mele, cu indrumarile dvs.)? Ar trebui poate intocmite retetarele din urma pe corect pentru fiecare produs si sa justific astfel ca erorile provin din inregistrari contabile defectuoase sau incomplete? As dori va rog si baza legala.

Tip societate: S.R.L.
Numar de angajati: 11-50 angajati
Platitoare TVA: Da
Cod CAEN: 4690

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Fa-ti un CONT de TESTARE GRATUITA completand formularul de mai jos. (Poti vedea exemple de raspunsuri cu un Click AICI)

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 17 iun 2024.

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Intrebari similare din categoria Inspectie si sanctiuni jurisprudenta

17Mar2025

Evidentiere taxe suplimentare in urma unui control

de Vera Constantin valabil la 17 Mar 2025
Intrebare: Societatea platitoare de impozit pe profit a fost verificata pentru perioada 01.01.2022 - 30.08.2024. In urma verificarilor, s-a emis decizie de impunere astfel:Amortizare = 69.000 leiTVA de plata = 3.000 leiTaxa impozit pe venituri nerezidenti = 450.000 leiCum se vor evidentia aceste plati in contabilitate? Taxa pentru nerezidenti este o cheltuiala nedeductibila din punct de vedere fiscal? ...
03Iul2024

Implementare retea de date. Interfete de cladire. Colaborator din Italia

de Vera Constantin valabil la 03 Iul 2024
Intrebare: Suntem un Institut de Cercetare-Dezvoltare si avem un contract de prestari servicii pe un proiect finantat din fonduri nerambursabile alocate prin Fonduri Europene de Dezvoltare Regionala si de la bugetul de stat prin bugetul Ministerului Cercetarii, Inovarii si Digitalizarii. Proiectul finantat este al INCD Romania. Contractul de prestari servicii este in parteneriat cu un INCD din Italia pentru ...
01Iul2024

Tratament factura de transport la import. Declarare import in D300

de Georgiana Mierloiu valabil la 01 Iul 2024
Intrebare: O societate platitoare de tva la incasare achizitioneaza marfuri din Marea Britanie; la vama se calculeaza in DVI tva aferenta marfii. Avem o factura de transport separat pe care e scris la tva SDD, deci pe factura e 0, dar in vama se plateste tva si la factura de transport. Deci se plateste tva aferenta marfurilor achizitionate si aferenta transportului (factura de transport este emisa de o ...
26Iun2024

Vanzare baterii stocare. Panouri fotovoltaice. Cota de TVA

de Elena Garofil valabil la 26 Iun 2024
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11Iun2024

Raportare SAF-T. Stocuri, evidenta global-valorica

de Costin Istrate valabil la 11 Iun 2024
Intrebare: Magazin alimentar - Comert cu amanuntul. Evidenta global-valoricaOMFP 1802/2014286. (8) In comertul cu amanuntul poate fi utilizata metoda pretului cu amtnuntul, pentru a determina costul stocurilor de articole numeroase si cu miscare rapida, care au marje similare si pentru care nu este practic sa se foloseasca alta metoda.In cazul magazinului alimentar care tine evidenta marfurilor prin ...
13Apr2024

Justificare cazare fara factura

de Gina Popescu valabil la 13 Apr 2024
Intrebare: Administratorul societatii a facut rezervare pe booking pentru o cazare in tara. Nu mi-a adus factura, doar o chitanta de la booking in care se specifica numarul rezervarii si suma platita. Cum se inregistreaza acest lucru in contabilitate? Este document justificativ pentru cheltuiala sau este o cheltuiala nedeductibila?
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
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2035
2036
2037
2038
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2040
2041
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2044
2045
2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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3
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5
6
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11
12
13
14
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31
1
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5
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