Troca de mercadorias em garantia
Autor: Professor Claudio Rufino | Publicado: 2016-07-31T07:02:00-03:00

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Caros amigos do professor Rufino, muito bom dia,
hoje domingão, 31 de julho ddo ano de 2016, pois bem, vamos aprender como
contabilizar “troca de mercadorias em garantia”, nesse sentido, vale a pena
observar que na troca de mercadoria em garantia, a empresa que vendeu o produto
devolve ao fabricante a mercadoria defeituosa, para que a mesmo mande novo
produto em substituição ao anterior. Nestas operações, sendo o ônus suportado
pelo fabricante, não há necessidade de lançá-lo em conta de estoque ou
resultado, mas poderá ser controlado em conta de compensação.



A empresa que efetua a troca poderá adotar o
seguinte lançamento contábil:



Pelo envio da mercadoria defeituosa ao fabricante:



D- Recebimento de Mercadoria em Garantia (Conta de
Compensação Ativa)

C- Envio de Mercadoria em Garantia Enviada ao
Fabricante (Conta de Compensação Passiva)



Pelo retorno da mercadoria e entrega ao cliente:



D- Envio de Mercadoria em Garantia Enviada ao
Fabricante (Conta de Compensação Passiva)

C- Recebimento de Mercadoria em Garantia (Conta de
Compensação Ativa)


FCS Soluções Contábeis