50-601-40-93 “Recommendations. Incoming product control. Basic provisions"

In what cases is a product defect report drawn up?

A document such as a goods defect report is drawn up after the goods are accepted from the supplier. This can happen, for example, on the day when the inventory items were transferred by the supplier to the consumer, or during their further use (directly when a defective product is discovered).

Important! When goods arrive at the warehouse, they are subject to thorough inspection. It is carried out in the presence of a representative of the supplier, as well as a representative of the transport company (if the parties used the delivery services of the transport company).

A thorough check is necessary to ensure that all possible disagreements between the supplier of the goods and the transport company are resolved. These disagreements may arise when defects are detected in the supplied products.

What kind of document is this?

This act serves as the basis for filing a claim with the supplier or other culprit of the product defect .
It is issued after acceptance of goods and upon detection of violations. To ensure that any detected defects are not called into question, all acceptance is carried out in the presence of an authorized representative of the supplier or the transport company that delivered the goods. Such a representative can be a driver, forwarder or other employee. On the buyer's side, as a rule, the interests are represented by the one who accepts the products. Moreover, it does not have to be a storekeeper.

The act is drawn up in at least 3 copies and accompanies the delivery of the defect back to the supplier.

Based on it, the seller accepts low-quality inventory items and writes them off. And for the buyer, the document serves as the basis for accepting goods for registration in smaller quantities.

It is filled out by the buyer. For this purpose, the form of this document can be prepared independently, but taking into account the provisions of Law No. 402-FZ “On Accounting”. Or an enterprise can take a ready-made form (Goskomstat of the Russian Federation, Resolution dated December 25, 1998, No. 132):

form No. TORG-2 is used if there are discrepancies in the quality and quantity of goods identified during acceptance;
form No. TORG-3 - when accepting products of imported origin in case of detection of defects or discrepancies in quantity.

The use of any of the forms, including those developed independently, is acceptable. The main thing is that it describes in detail the goods and indicates their quantity, which did not suit the buyer in terms of quality.

The procedure for competently receiving inventory items is clearly shown in the following video:

Why do you need a product defect report?

The need for a product defect report is explained by the following:

According to this document, the recipient of the goods submits a claim to the manufacturer, and also has the opportunity to recover money from the guilty party. The claim must be submitted in writing.
A defect report may be the basis for the following accounting operations: the seller accepts the goods back and writes them off, and the buyer takes into account the goods received in a smaller volume.
If a defect is detected already during operation, on the basis of this document, the product can be written off from the register.

What points need to be displayed in the product defect report, sample

Form of act of acceptance of defective goods

goods

The act must indicate:

Time and place of its compilation.
Time and place of production or acquisition of goods. In the second case, the reasons for the acquisition are also indicated, for example, details of the supply agreement.
Circumstances under which defects in the product were discovered.
If possible, the amount of losses incurred is indicated.

As already mentioned, there are no clear requirements for the form of the act in the legislation. If necessary, you can take as a basis the sample report on defective goods posted in this article.

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The procedure for approving a report on defective goods by the commission

Important! The registration of a product defect report is carried out in accordance with all the rules. In this case, a special commission is created in the organization, consisting of two or more people. The purpose of the commission is to verify the presence of defects in the product.

The commission is appointed by order of the head of the company, who issues the appropriate order. The commission includes employees of departments who have the necessary level of knowledge, as well as qualifications so that the fact of a defective product can be confirmed. In addition, the commission includes a financially responsible person. If necessary, when assessing a product, as well as in order to record the fact of a defect, an outside expert may also be invited. By order of the head of the commission, a chairman and ordinary members are allocated.

Who signs the product rejection certificate?

In order to record the presence of a defect, it is better to collect a commission. Who will be on this commission depends on the situation. If a defect is discovered during the transfer of goods, then representatives of the seller and buyer are included in the commission. If a defect is discovered in production or after purchase, members of the commission appoint persons responsible for storing the product or its production. It all depends on the company's staffing schedule.

In addition to the signature of the commission members, the head of the company also leaves his signature on the act, thereby approving the marriage act.

How to draw up a report of defective goods

The act of defective goods does not have a special unified form, so an organization can issue it in one of the following ways:

if necessary, each time draw up a marriage certificate in free form;
develop a form of the act, approve it in the accounting policies of the organization and, if necessary, use it.

The first method will not be very convenient for those companies that receive a large number of goods. Having approved the form of the document and secured it in the company’s internal documents, drawing up the act will not take much time.

Whatever method the company chooses, when drawing up the act, it should be taken into account what this document should include:

information about the organization;
composition of the commission that participates in identifying defective goods;
information about the product, including its name, quantity, price and cost.

For convenience, information about defective products is presented in a table. If the buyer received several consignments of goods at once, each of which was found to be defective, then a report is drawn up separately for the consignment of goods and separately for each supplier. The act does not indicate products of adequate quality, but at the end of the document you can indicate the following: “There are no complaints about the remaining goods.”

You should fill out the marriage certificate very carefully, since if information with errors or deliberately false information is included in it, this can lead to big troubles. For example, a fine from regulatory authorities. In addition, you should also remember that, if necessary, the document can act as evidence in proceedings with the supplier in court (

How to draw up a certificate of defects in production

You should start filling out the document by indicating the company and department where the defect occurred. It should also be mentioned that this act is approved by the head of the company. Usually his position and signature with a transcript are indicated. In the center you need to write the name of the document, which displays its essence, namely: “Act on defects in production.” The number assigned to the document and the date of its execution are indicated. It also lists the review team members who identified the problem. It is worth mentioning the disposition or order on the basis of which this act is drawn up. This information should be contained in the header of the document. Below is the main part, in which the situation should be described in as much detail as possible:

item number of the product that is found to be defective;
product name;
units;
number of products that do not meet standards;
possible causes of marriage;
if known, the employees responsible for the marriage;
date of discovery and write-off of the defect;
the cost of a low-quality product.

Of course, this information is allowed to be entered in free form. But a table with the corresponding columns will be more convenient for perception. Below the table you need to indicate the total amount in words. It is also necessary to mention here how many copies the document has. The responsible employee who is involved in drawing up the act must understand that the more information he provides, the better. So, here we can mention on what basis the products are considered defective. The nature of the marriage can be described in detail. It is noted what kind of defect it is and whether it is possible to correct it.

At the final stage, the commission members and the head of the company draw a conclusion. For example, if the culprit is precisely identified, it is necessary to indicate that the cost of the defective product will be recovered from him. The amount is indicated not only in numbers, but also in words. The commission members confirm their agreement with this conclusion with their autographs. In addition, the signatures indicate that all the information provided is reliable.

If there is an error in the document, it cannot be left. Often, even a minor typo significantly distorts the information, making it unreliable. In this case, the error must be crossed out and the correct data written next to it. Here the mark “Corrected to believe” is required, which is certified by the signatures of the commission members. This will indicate that all responsible persons are notified that corrections are being made to the document.

Report on defects in production sample filling

Requirements for document preparation

The certificate of defective goods can be drawn up on a regular A4 sheet, or issued on company letterhead. The second will be more convenient, since in this case all the details of the organization are already indicated on the form. You can enter information into the act by hand, or type information on a computer and then print it out.

Important! The main thing is that all members of the appointed commission, as well as the head of the company, must sign the act. A stamp may not be affixed to the act, since starting from 2020 a legal entity has the right not to endorse documents with seals and stamps.

The marriage certificate should be drawn up in several copies. One of them is transferred along with the accompanying documentation to the accounting department, and the rest are attached to the letter of claim, which is sent to the supplier guilty of supplying defective goods. After a document is accepted for accounting, it must be properly registered. After this, the act is transferred to the company’s archive, where it must be stored for at least 3 years.

By whom and when is the document drawn up?

Compilation occurs based on the results of checking the goods and at the request of the receiving party. To compile it, a special commission is assembled, which includes:

An expert to form an independent examination, but this is at the request of the parties;
Supplier representative, mandatory;
Represent to the transport company if a third party was involved;
Intermediary, if the purchase was carried out through this person.

Important: each participant is required to sign the document indicating their details.

Form and details

Form for a report of defective goods.
The act must contain:

Details of the recipient of the goods;
Date and place of compilation;
Document title and serial number;
Product acceptance conditions;
Presence of seals;
Quality of packaging or packaging;
Description of the product itself - article number, name, weight, manufacturer, expiration date and other information identifying the product;
Number of defects;
Discrepancy in quality;
Signatures of all acceptance participants indicating personal information.

We suggest you read: How to dissolve a church marriage

The act is drawn up after the completion of shipment of the goods, as soon as defects are identified during the acceptance of the products, it is necessary, after this procedure, to invite all persons required by law and draw up a document.

If the product is expensive, invite an independent expert.
Be sure to notify the supplier so that he can send a representative or appear in person.
Provide detailed information about the presence of defects and indicate their quantity.
All members of the commission must sign the document.
The document is drawn up in 3 copies:

One for the supplier's accounting department, it should be sent along with the claims. Here you will learn how to correctly file a claim under a service agreement;
The second is for the transport company;
And the latter remains with the product receiver.

Important: it is not necessary to put a stamp on the document due to changes in legislation in 2020.

Sample of filling out a marriage certificate.

It is possible to generate a document by hand or using a computer; today many people use the 1C program for accounting, which allows you to create a document template taking into account the specifics of production, and then only print out the form.

It is drawn up in several copies by a specially created commission. A group of employees examines the product, makes an expert opinion on its condition, and takes photographs, if possible and necessary. Then one of the copies with a blue seal and signatures of the commission members, as well as the manager/responsible person, is sent to the supplier in a package with other necessary documents.

This act serves as the basis for filing a claim with the supplier or other culprit of the product defect. It is issued after acceptance of goods and upon detection of violations.

To ensure that any detected defects are not called into question, all acceptance is carried out in the presence of an authorized representative of the supplier or the transport company that delivered the goods. Such a representative can be a driver, forwarder or other employee. On the buyer's side, as a rule, the interests are represented by the one who accepts the products. Moreover, it does not have to be a storekeeper.

The act is drawn up in at least 3 copies and accompanies the delivery of the defect back to the supplier.

Based on it, the seller accepts low-quality inventory items and writes them off. And for the buyer, the document serves as the basis for accepting goods for registration in smaller quantities.

We invite you to read: Changing your surname due to marriage

form No. TORG-2 is used if there are discrepancies in the quality and quantity of goods identified during acceptance;
form No. TORG-3 - when accepting products of imported origin in case of detection of defects or discrepancies in quantity.

The use of any of the forms, including those developed independently, is acceptable. The main thing is that it describes in detail the goods and indicates their quantity, which did not suit the buyer in terms of quality.

Sample certificate of defective goods

At the top of the act, space should be left for approval of the document by the head of the company. The position of the manager, his full name and the name of the company should be indicated. After this, the name of the act is indicated in the center of the document. You should also indicate the document number according to the company’s internal document flow, as well as the date the document was compiled.

It is also necessary to include in the act information about the composition of the commission that makes the decision to recognize the goods as defective and subject to write-off. The positions of the commission members and their full names should be indicated. The chairman of the commission and its members are separately identified. The act also indicates the number and date of the administrative document - the order of the head on the creation of this commission.

Basic information is indicated in the table. It indicates all the information about the defective product (name of the product, its quantity and cost, as well as the date of receipt).

The act states the following as the commission’s conclusions:

persons who are found guilty of marriage;
the amount of material damage required for recovery.

It is not at all necessary to recover material damage from a company employee who accepted a low-quality product. The employee may be punished in other ways. The act also indicates for what amount the goods were written off (the amount is first indicated in numbers and then in words) and the document is signed by all members of the commission (Read also the article ⇒ Accounting for the return of goods by the buyer).

Certificate of defective goods sample form (form, sample - 2020)

Documentary justification for writing off goods due to their defects is an act. Like any other, it is written by a specially created commission. This commission is created by order of the head of the company.

There is no specially established form for this document. Therefore, it is compiled in any form.

Three copies of this document are prepared. The first copy is transferred to the financially responsible person. The second is sent to the company's accounting department. The third remains in the structural unit in which the fact of marriage was revealed.

After reading this publication, you will be able to download forms and samples of such acts for free for review.

Description of the act form

This document is written on an A4 sheet. A mandatory attribute of this document is to indicate the name of the enterprise where it was signed. In addition, you must indicate the date of compilation.

In addition to the date, you must indicate the position of the head of the structural unit who will approve this culling act. It is necessary to leave space for his signature with a transcript.

In the middle of the sheet you need to write the name of the document. The text itself will be located below it. It must indicate defective goods. This can be presented in the form of a pivot table. If goods have a product number, it must be indicated there.

In addition to the name of the defective product, you must bring identifying information about it. That is, it is not enough to indicate, for example, “bearing”; it is necessary to provide its marking.

In addition, you need to determine in what units of measurement the defect will be written off. It can be pieces, liters, tons, cubic meters. After this, the number of detected defective goods is indicated. It is, of course, indicated in the units of measurement that were agreed upon earlier.

Having described the quantitative side, you need to indicate the reason for the rejection. This may be non-compliance with temperature conditions, failure of equipment control systems, low-quality raw materials, etc.

After describing the reasons, the commission identifies the perpetrators. If they are employees of the company, then their positions, surnames and initials are entered into the document. It is also necessary to describe what exactly is the unsuitability of the product (size discrepancy, damage, deterioration).

The commission establishes the possibility of further use of rejected products. The survey results are entered into the document. The defect can be either final or such that it allows the product to be sent for revision (processing, misuse).

After this, the commission begins to sign the document. To do this, the appropriate columns must be entered into it. They must contain information about the positions of the commission members, their last names with initials, and leave space for signatures.

Below is a standard form and a sample certificate of defective goods, a version of which can be downloaded for free.

How the act is drawn up

According to the legislation of the Russian Federation, this document has a unified form (form) and depends on the situation in which defective products are registered. If the issue requires serious investigation and appropriate registration, you should resort to this state-issued form:

It is drawn up in several copies by a specially created commission. A group of employees examines the product, makes an expert opinion on its condition, and takes photographs, if possible and necessary. Then one of the copies with a blue seal and signatures of the commission members, as well as the manager/responsible person, is sent to the supplier in a package with other necessary documents.

All fields relating to the details of organizations and the product itself are required to be filled in (the only exceptions are travel information and specific parameters such as a veterinary certificate). You can download the form for free at the end of the article.

If we are talking about an isolated case when working with a small supplier, it is permissible to use the following sample when drawing up a claim:

This option is much simpler and is used mainly between companies that have already entered into certain agreements regarding marriage. Such a document can be drawn up by one employee - the manager of the delivery department, who has a form and a sample act in his hands. You can download it for free at the bottom of the article.