Revaluation and recalculation



 Do not dwell on the fact that from time to time under the influence of inflation, market conditions and other factors, commodity prices should be adjusted. We emphasize only that TCU according to the rules of trade and cash accounting used for this acts of revaluation.

 Much more interesting to consider the situation when the image discrepancy between the account in the program and the actual situation due to various reasons. As an example situation: the fallen stack of boxes with bottles and 90% of the goods was broken. They're not sold, they simply disappeared. All you have to decide on whom to hang a loss. Or expired in the perishable product. Or mouse ate a meal.

 Sometimes the opposite situation. Once in the warehouse were missing boxes of vodka. Do not see the simple (real situation). And hang a loss on the warehouse manager. And six months later, during another rediscount, the box suddenly found. What to do with it, how to return to your program? Debit on the invoice? And from whom? Or other situation. The invoice from the supplier received 100 kg of sweets, but actually turned out to be 102 kg. And at the warehouse, we introduce a credit on consignment of 100 kg, as a document that came with the product. An additional 2 kg in agreement with the supplier firms have become for us a gift. However, we still can not accept on consignment 102 kg, as the bill in the program must be consistent with this document, which is set to 100 kg. Besides, if we prihoduem 2 kg of a separate bill, then we can not debit it with the purchase price as the rest of 100 kg, because we gave them. Yes, and calculated with the supplier on a prepaid per 100 kg. Therefore the purchase price must be zero. But at the same time, a product with a zero purchase price will fall into a separate registry entry, which for us is not desirable. What to do?

 It is to address the above situations accounting program needs a special document that can tell the system that the quantity of goods has changed - act of recalculation.