The procedure for the acceptance of inventory items in the warehouse. Sample STP “Procedure for the receipt of purchased products. Reflection of the movement of goods and materials in accounting

Business transactions that are not formalized by primary accounting documents are not accepted for accounting and are not subject to reflection in registers. accounting.

Primary accounting documents are accepted for accounting if they are drawn up in accordance with the form contained in the albums of unified forms of primary accounting documentation.

Developed and approved unified forms of primary accounting documentation in accordance with the Government Decree Russian Federation dated July 8, 1997 No. 835 "On primary accounting documents" should be applied by all organizations, regardless of their organizational and legal form.

In accordance with the Decree of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20 “On Approval of the Procedure for the Application of Unified Forms of Primary Accounting Documentation”, in addition to the forms for accounting for cash transactions, the organization can enter additional details into the unified forms of primary accounting documentation, if necessary. At the same time, all the details of the approved unified forms of primary accounting documentation remain unchanged, including the code, form number, document name.

Note!

Removal of individual details from unified forms is not allowed.

If the organization has decided to make changes to the already approved forms, then such changes must be formalized by the appropriate organizational and administrative document of the organization.

The formats of the forms indicated in the albums of unified forms of primary accounting documentation are recommended. If necessary, the organization can change the format of the forms. In particular, columns and lines can be expanded or narrowed, additional lines and loose sheets are included for the convenience of placing and processing the necessary information.

Accounting for inventories of organizations that are legal entities under the laws of the Russian Federation (with the exception of budgetary and credit organizations) must be carried out in accordance with the Accounting Regulation "Accounting for inventories" PBU 5/01, approved by Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n (hereinafter - PBU 5/01).

For accounting as inventories, in accordance with paragraph 2 of PBU 5/01, are accepted:

Raw materials, materials, and other assets used in the production of products intended for sale (performance of work, provision of services);

assets held for sale finished products and goods);

assets used for the management needs of the organization.

According to the Russian Encyclopedic Dictionary, raw materials are raw materials and materials that have previously been exposed to labor and are subject to further processing (for example, mined ore).

Distinguish between primary and secondary raw materials. Primary raw materials include the mined ore already mentioned by us, raw cotton, natural gas, and so on, secondary raw materials are those that have become unusable finished goods- scrap metal, waste paper and others.

Materials are products that are consumed with a change in shape, composition, state in the manufacture of products, including materials involved in the assembly or production of goods for sale. The cost of materials is included in the cost of production.

According to paragraph 42 of the Methodological Guidelines for the Accounting of Inventories approved by the Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n "On Approval of the Guidelines for Accounting of Inventories" (hereinafter - Guidelines No. 119n), materials are a type stocks. Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, packaging, spare parts, construction and other materials.

Semi-finished products of own production are products whose manufacture is completed in one or more workshops, but subject to further processing in other workshops.

Note!

The data of warehouse accounting of inventories, the operational accounting of their movement in the divisions of the organization must correspond to the accounting data of inventories. The given provision is one of the main requirements for accounting of inventories.

Materials from the warehouses of the supplier or from the transport organization are received by an authorized person of the organization.

The right of a person to act as a trustee of the organization upon receipt of material assets from suppliers is formalized by issuing powers of attorney (forms No. M-2 and No. M-2a). The unified forms of powers of attorney were approved by the Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a “On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and consumable items, work in capital construction"(hereinafter - Resolution No. 71a).

The power of attorney is issued in the accounting department in one copy and is issued to the recipient against receipt.

Organizations from which the receipt of material assets by power of attorney is of a mass nature, apply the form No. M-2a and the issuance of these powers of attorney is recorded in the register of issued powers of attorney. The magazine must be pre-numbered and laced. The recommended form of the power of attorney log should contain the following columns:

No. of the power of attorney;

date of issue of the power of attorney;

· validity;

position and surname of the person to whom the power of attorney was issued;

· Supplier name;

No. and date of the order (invoice, specification and other document replacing the order) or notification;

receipt of the person who received the power of attorney and others.

After registering the power of attorney in the journal, an employee of the organization receiving material and production values ​​must sign the power of attorney.

Powers of attorney are issued only to persons working in this organization; other persons are not allowed to issue powers of attorney. The issued power of attorney must be completely filled out and must contain a sample signature of the person in whose name it is issued. According to paragraph 5 of Article 185 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), a power of attorney on behalf of legal entity issued under the signature of its head or another person authorized to do so by the constituent documents, with the seal of this organization attached. If a legal entity is based on state or municipal property, a power of attorney to receive or issue money and other property values ​​issued on behalf of such a legal entity must also be signed by the chief (senior) accountant of this organization.

A power of attorney to conclude transactions requiring a notarial form must be certified by a notary, except as otherwise provided by law.

As a rule, powers of attorney are issued for 10-15 days, but in case of receipt of inventory items in the order of planned payments, a power of attorney can be issued for a longer period.

The validity period of a power of attorney in accordance with Article 186 of the Civil Code of the Russian Federation may not exceed three years. If the term is not specified in the power of attorney, it remains valid for one year from the date of its execution. A power of attorney that does not specify the date of its execution is void.

All material assets entering the organization must be promptly registered by the relevant warehouses.

In some cases, in the interests of production, it is advisable to send material assets directly to the relevant departments of the organization, bypassing warehouses. However, such material assets are recorded in accounting as received at the warehouse and transferred to the workshop or to the site. In the primary receipt documents, a note is made that the material assets were issued to the units in transit, that is, without delivery to a warehouse or pantry. It should be noted that the list of materials that can be sent in transit to departments and sites of the organization must be determined and executed by order.

Material assets entering the warehouse of the organization must be carefully checked in relation to their compliance with the assortment, quantity and quality specified in the supplier's documents.

Note!

Materials must be taken into account in the appropriate units of measurement, by weight, volume, count, and so on. The accounting price is also set according to the same units of measurement.

In practice, it is not uncommon for materials to arrive in one unit of measurement, for example, in tons, but are released from the warehouse in another unit of measurement, for example, in liters. In such a situation, the acceptance for accounting and the issue of materials should be reflected in primary documents, in warehouse cards and accounting registers simultaneously in two units of measurement. In this case, the quantity is first recorded in the unit of measure that is specified in the supplier's documents, and then in brackets - the quantity in the unit of measure by which the materials will be issued from the warehouse.

If the supplier's documents indicate a larger or smaller unit of measurement than is accepted in the organization, such materials are accepted for accounting in the unit of measurement that is accepted in this organization.

Paragraph 50 of Guidelines No. 119n says that if it is difficult to reflect the movement of material in two units of measurement, then it is possible to transfer the material to another unit of measurement, while drawing up a transfer act. In the act of conversion to another unit of measure, you must specify the amount of material in the units of measure specified in the supplier's documents, and in the unit of measure by which the material will be issued from the warehouse. At the same time, the book price of the material is determined in the new unit of measure. In the inventory card, records of the acceptance of materials for accounting are made in the supplier's unit of measure, as well as in the new unit of measure, with a reference to the act.

Paragraph 49 of Guidelines No. 119n establishes that the acceptance and acceptance for accounting of incoming materials, provided there are no discrepancies between the supplier's data and the actual data, is formalized by the respective warehouses by compiling receipt orders (form No. M-4). Instead of issuing a receipt order, it is allowed to affix a stamp on the supplier's document, the imprint of which contains the same details as the receipt order. In this case, the details of the stamp are filled in and the next number of the receipt order is put, such a stamp is equated to the receipt order. Note that in addition to the Guidelines No. 119n, this is also indicated by the Letter of the Ministry of Finance of the Russian Federation dated October 29, 2002 No. 16-00-14 / 414 "On the preparation of documents for the acceptance and posting of materials."

Receipt order (form No. М-4) used to account for materials coming from suppliers or from processing. A receipt order is drawn up for the actual amount of received material assets by a materially responsible person in one copy on the day the valuables arrive at the warehouse. In the event that incoming material assets contain precious metals and stones, the column "Passport number" is filled in this form.

For bulk homogeneous goods, such as ore, limestone, sand, crushed stone, coal and others, which arrive from the same supplier several times within one day, it is allowed to draw up a receipt order for the whole day. Each acceptance is recorded on the back of the receipt order. At the end of the day, the turnovers are counted, the total is entered into the credit slip.

In practice, there are often cases when, when accepting material assets, a materially responsible person reveals a discrepancy between the received materials and their assortment, quantity and quality specified in the supplier's documents. In such a situation, a receipt order of form No. M-4 is not drawn up, but is drawn up The act of acceptance of materials (form No. M-7). This act is also drawn up for registration of acceptance of materials received without documents.

This act is a legal basis for making a claim to the supplier, sender.

The act is drawn up by a commission, which must include a financially responsible person, a representative of the sender (supplier) or a representative of a disinterested organization.

The act is drawn up in two copies, one of which with the attached documents is transferred to the accounting department, and the other - to the supply or accounting department for sending a claim letter to the supplier. If the organization has a legal department, then the preparation of a claim letter can be entrusted to this department.

Receipt orders and acts of acceptance of materials must be drawn up on the day they are received. In some cases, when individual batches of materials are in the process of technical acceptance or laboratory testing, materials are accepted for safekeeping. In this case, the warehouse manager or storekeeper makes entries about such materials in a special book. Entries in this book are maintained with the subdivision of materials: “Materials awaiting acceptance” and “Materials accepted for safekeeping”. In warehouses and pantries, such materials should be stored separately and their consumption is not allowed until the results of acceptance are clarified.

It should be noted that materials purchased by accountable persons are also subject to delivery to the warehouse. Acceptance for accounting of such materials is carried out in accordance with the generally established procedure on the basis of supporting documents confirming their acquisition. Such documents can be waybills, soft checks for cash register checks, invoices, purchase acts when purchasing materials from the public. All of the listed types of documents and documents evidencing that the materials have been paid for must be attached to the advance report of the accountable person.

Accounting for the movement of materials in the warehouse for each grade, type and size is maintained in Material accounting card (form No. M-17), filled in for each item number of the material. Entries in the card are maintained by the financially responsible person on the basis of primary receipts and expenditures on the day of the operation.

For more information on issues related to inventories, you can find in the book of the authors of CJSC "BKR-Intercom-Audit" "Inventories".

Above, we talked about the fact that goods are also accepted for accounting as inventories, along with raw materials, materials, and other assets.

The basis for recording transactions for the receipt of goods are the Unified forms of primary accounting documentation for accounting for trade operations, approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132 (hereinafter - Decree No. 132).

According to paragraph 2.1.1 methodological recommendations on accounting and registration of operations for receiving, storing and dispensing goods in trade organizations, approved by the Letter of Roskomtorg dated July 10, 1996 No. 1-794 / 32-5, the procedure and terms for receiving goods in terms of quantity, quality and completeness and its documentation are regulated conditions, terms of delivery, purchase and sale contracts and instructions on the procedure for accepting consumer goods in terms of quantity, quality and completeness.

The transfer of goods to the buyer is formalized by shipping documents stipulated by the terms of delivery and transportation of goods. These can be waybills, waybills, railway waybills, bills, invoices.

Goods purchased by a trade organization for resale may come directly to its warehouse, or may be accepted by a trade organization outside its own warehouse.

Carrying out acceptance at its warehouse, the trade organization can certify the shipping document with its stamp, in this case a power of attorney is not required. If acceptance is carried out outside the buyer's warehouse (at the supplier's warehouse, at the railway station, pier, at the airport), then the receipt of the goods is carried out by the materially responsible person of the trade organization under a power of attorney, which confirms the right of the materially responsible person to receive the goods. The procedure for issuing a power of attorney has been discussed above.

Clause 2.1.5 of the Methodological recommendations for accounting and registration of operations for receiving, storing and issuing goods in trade organizations, approved by the Letter of Roskomtorg dated July 10, 1996 No. 1-794 / 32-5, determines that the procedure for receiving goods, documenting the acceptance depend in particular:

ü from the place of acceptance;

ü on the nature of acceptance (in terms of quantity, quality, completeness);

ü on the degree of compliance of the supply contract with the accompanying documents (presence or absence).

Acceptance of goods in terms of quantity and quality involves checking the compliance of the actual availability of goods with the data contained in the transport, accompanying and (or) settlement documents, and in case of acceptance in terms of quality and completeness, the requirements for the quality of goods provided for in the contract.

Receipt of goods is processed in different ways - depending on the proximity of the office to the location of the warehouse. If the warehouse of the supplier company and the office are in the same place, then the paperwork and the issuance of goods occur simultaneously. The document for the release of goods in this case is an invoice.

If the supplier's warehouse is remote from the office, then the representative of the trade organization (materially responsible person) is issued a document for receiving the goods, according to which material assets will be released to him in the warehouse. In the absence of goods in the warehouse in the required quantity, the recipient is issued a new document - an invoice, which indicates the actually released quantity of goods. AT invoice is indicated :

ü number and date of issue;

ü the name of the supplier and buyer;

the name and short description goods;

ü quantity of goods;

ü The price and total value of the goods (including VAT), value added tax must be indicated on a separate line.

The invoice must be issued in 4 copies, the first two remain with the supplier (in the warehouse and in the accounting department), the remaining two are transferred to the buyer (in the accounting department and the materially responsible person). The waybill must be certified with the seals of the supplier and the recipient and the signatures of the materially responsible persons (one released the goods, the other accepted).

If the goods are in intact containers, then acceptance can be carried out by the number of places, gross weight or by the number of trade units and markings on the container. If the actual presence of the goods in the container is not checked, then it is necessary to make a note about this in the accompanying document.

If the quantity and quality of the goods correspond to the data specified in the shipping documents, then the stamp of the purchasing organization is applied to the accompanying documents (waybill, waybill and other documents certifying the quantity or quality of the goods received), which confirms the compliance of the received goods with the data specified in accompanying documents. The financially responsible person who accepts the goods puts his signature on the shipping documents and certifies it with the round seal of the trade organization.

To register the acceptance of goods in terms of quality, quantity, weight and completeness in accordance with the rules for the acceptance of goods and the terms of the contract, The act of acceptance of goods (form No. TORG-1), co set by members of the selection committee authorized by the head of the organization. Acceptance of goods is made according to actual availability.

The number of copies of the act drawn up and the completeness of the attached documents is determined in each specific case.

To register the acceptance of inventory items that have quantitative and qualitative discrepancies with the data of the supplier's accompanying documents, the following documents are used:

An act on the established discrepancy in quantity and quality upon acceptance of inventory items (form No. TORG-2), drawn up for domestic goods in four copies;

- Act on the established discrepancy in quantity and quality upon acceptance of imported goods (form No. TORG-3) drawn up for imported goods in five copies.

Note!

If, at the time of acceptance of the goods, a discrepancy between the gross weight and the weight indicated in the accompanying documents is revealed, the buyer must not open the container and packaging. If, with the correct gross weight, the shortage of goods is established during the check of the net weight or the number of trade units in individual places, the buyer has the right to suspend acceptance of the rest of the goods. The container, the packaging of the opened places and the goods that were in them must be saved and then handed over to the representative of the sender's organization.

· Act on the acceptance and transfer of fixed assets (except for buildings, structures) (form No. OS-1);

· The act of acceptance and transfer of groups of fixed assets (except for buildings, structures) (form No. OS-1b).

The acts are approved by the heads of the recipient organization and the delivering organization and are drawn up in at least two copies. The act must be accompanied by technical documentation relating to this item of fixed assets.

In the process of carrying out economic activities, material assets enter warehouses and storerooms not only from suppliers. Their internal movement is also carried out from the departments of the organization to storerooms and warehouses. Paragraph 57 of the Guidelines No. 119n established that that the delivery by departments of materials to warehouses should be documented by waybills for the internal movement of materials in cases where:

The products manufactured by the departments of the organization are used for internal consumption in the organization or for further processing;

Materials are returned by departments of the organization to the warehouse or shop storeroom;

· the delivery of production waste products (performance of work), as well as the delivery of defects;

delivery of materials received from the liquidation (dismantling) of fixed assets;

other similar cases.

Operations for the transfer of materials from one division of the organization to another are also issued by waybills for the internal movement of materials.

Decree No. 71a has developed for these purposes form No. M-11 "Demand-consignment note" , applied in cases where material assets are transferred between structural divisions of the organization or between materially responsible persons.

The waybill is compiled by the financially responsible person of the structural unit that delivers the material assets. One of the two copies of the waybill serves as the basis for the delivery warehouse to write off valuables, on the basis of the second copy, the receiving warehouse takes these values ​​into account. The invoice is signed by financially responsible persons of both the delivering and receiving departments and is submitted to the accounting department to record the movement of materials.

It should be noted that the same waybills document the delivery to the warehouse of materials received on demand and unused materials, as well as the delivery of waste and scrap.

Paragraph 90 of Methodological Guidelines No. 119n determines that their release to warehouses (storerooms) of organizational units and construction sites is also considered as internal movement of materials.

In the event that the release of materials to divisions is carried out without specifying the purpose of the use of materials, such a release is also taken into account as an internal movement, and the materials are considered issued to the account of the division that received them. The department that received the materials draws up an act of expenditure for the actually consumed amount of materials. The specific procedure for drawing up an expense report, as well as a list of units that can apply it, is established by the organization. This act must include:

ü the name of the received materials;

ü quantity, accounting price and amount for each item;

ü number and (or) name of the order, product, product, for the manufacture of which the materials were used;

ü the number of manufactured products or the volume of work performed.

The drawn up act is the basis for writing off materials from the accountability of the unit that received them.

In case of movement of goods between structural divisions or financially responsible persons of the organization, in accordance with Decree No. 132, a Invoice for internal movement, transfer of goods, containers (form No. TORG-13) , drawn up in two copies by the materially responsible person of the warehouse or department that delivers inventory items. The first copy of the invoice remains in the delivering unit and serves to write off inventory items, the second is transferred to the unit that receives the values ​​and serves to take them into account.

The invoice is signed by the financially responsible persons of the deliverer and the recipient and is submitted to the accounting department of the organization to account for the movement of inventory items.

Within the organization, not only materials, goods, but also fixed assets are moved from one structural unit to another. For registration and accounting of such movements, the Invoice for the internal movement of fixed assets of the form No. OS-2, approved by Decree No. 7.

The waybill is issued by the transferring subdivision in triplicate, signed by the responsible persons of the structural subdivisions of the recipient and the deliverer. The first copy is transferred to the accounting department, the second one remains with the materially responsible person of the unit transferring the fixed asset, and the third copy is transferred to the unit receiving the fixed asset.

Data on the movement of fixed assets are entered in the inventory card or the book of accounting for fixed assets (forms No. OS-6, No. OS-6a, No. OS-6b).

Material assets can be issued from a warehouse to production, as well as in the event of their sale and disposal for other reasons.

The release of material into production is the issuance of materials from a warehouse, pantry directly for the manufacture of products, the performance of work and the provision of services, as well as for the management needs of the organization.

Depending on how the warehouse structure is organized, materials are released in accordance with established standards and in the appropriate units of measurement as follows:

ü either to the warehouses of the organization's divisions and from there directly to production - to sites, to brigades and to workplaces;

ü either directly to the subdivisions if they do not have warehouses.

Note!

Storekeepers release materials from the warehouse to strictly defined workers. Lists of persons who have the right to receive materials from warehouses, as well as samples of their signatures, must be agreed with the chief accountant of the organization and brought to the attention of materially responsible persons dispensing materials.

The release of materials into production from the warehouses of departments directly to sites, teams and workplaces is carried out in the manner established by the head of the department.

Let's consider what primary documents are issued for the issuance of materials from the warehouse.

Above, we noted that the issuance of materials is carried out in accordance with established standards, that is, the release of materials into production should be carried out on the basis of pre-established limits. Such limits are set on the basis of material consumption rates and production programs developed in the organization.

To register the release of materials according to the approved limits, apply Limit-fence card (form No. M-8). This document also applies to current control compliance with the established limits for the release of materials, and is also a source document for writing off material assets from the warehouse. The issue of the limit-fence card is carried out by the divisions of the organization, which are entrusted with the functions of supply or planning.

For each name of the material, two copies of the document are issued, one of which is transferred to the structural unit before the beginning of the month, and the other to the warehouse. As a rule, a limit-fence card is issued for a month, but if the movement of materials in an organization is small, then this document can be issued for a quarter. A separate limit-fence card is issued for each warehouse.

When issuing materials, the storekeeper notes in both copies of the document the date and quantity of the released materials and displays the balance of the limit by the item number of the material. The storekeeper signs in the recipient's limit-fence card, and the recipient signs in the warehouse's limit-fence card.

After using the limit, the warehouse manager or storekeeper submits limit - fence cards to the accounting department. Regardless of whether the limit is used or not, at the beginning of the month all limit-fence cards for the previous month must be returned. If the card was issued for a quarter, it must be returned at the beginning of the next quarter.

Before the delivery of warehouse copies of limit-fence cards, the data contained in them is verified with the data of copies of the cards that are held by the recipients of material assets. The reconciliation is confirmed by the signatures of the warehouse manager (storekeeper) and the responsible person of the unit that received the materials.

To reduce the number of primary documents, it is recommended to issue a release of materials in Material accounting cards (form No. M-17). In this case, the limit-fence card is issued in one copy and, on its basis, the operation of the release of materials is carried out. The storekeeper signs in the limit-fence card, and the recipient of materials - in the material accounting card.

When registering the release of materials without issuing consumable documents, warehouse accounting cards at the end of each month are handed over to the accounting department according to the register. On the basis of the cards, the employees of the accounting service draw up the corresponding accounting registers, after which the warehouse accounting cards are returned to the warehouse.

Accounting for the return of materials not used in production is kept in the same form, and no additional documents are drawn up.

If necessary, with the permission of the head of the organization, the chief engineer or other authorized persons, an excess supply of materials is allowed, as well as the replacement of some types of materials with others. If the materials are issued in excess of the limit, the inscription "Over the limit" is made in the primary documents.

As a rule, in large organizations, centralized delivery of materials from the warehouses of the organization to the warehouses of departments and directly to the sites and workplaces of departments is carried out. In this case, a special operational document for vacation is drawn up - “plan-map”. It reflects the established limits and calendar deadlines for submitting materials to the departments. The plan-map form is not provided for by albums of unified forms of primary accounting documents and must be developed by the organization independently. On the basis of this document, the warehouse worker issues an invoice for the release of materials within the established limit. In this case, a requirement may apply - an invoice (form No. M-11), an invoice (form No. M-15).

In all primary accounting documents for the release of materials from warehouses and storerooms to the organization's divisions, the following must be indicated:

the name of the material;

ü quantity of material, its price and total amount;

ü purpose of the material (name of the order, product, product for the manufacture of which materials are issued, or the name of the cost).

The release of materials from the warehouse of the organization in case of their sale is carried out by warehouse workers on the basis of Invoice for the release of materials to the side (form No. M-15). This form is used to record the release of material assets:

ü third-party organizations on the basis of contracts and other documents;

farms of their organization located outside its territory.

The first copy of the invoice is transferred to the warehouse for the release of materials, and the second copy is transferred to the recipient of the materials.

The main document used to register the sale (release) of inventory items by a trade organization of a third-party organization is Waybill (Form No. TORG-12), approved by Resolution No. 132 and drawn up in two copies. The first one remains in the organization that delivers inventory items, and on its basis they are written off. The second copy is transferred to a third-party organization and is the basis for accepting inventory items for accounting.

When transporting goods by road, a waybill is issued (form No. 1-T), approved by the Decree of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78 "On approval of unified forms of primary accounting documentation for accounting for the operation of construction machines and mechanisms, works in road transport" .

The procedure for issuing a consignment note is also established by the joint Instruction of the USSR Ministry of Finance No. 156, the USSR State Bank No. 30, the Central Statistical Bureau of the USSR No. 354/7 and the Ministry of Autotransport of the RSFSR No. 10/998 dated November 30, 1983 "On the procedure for paying for the carriage of goods by car».

According to paragraph 5 of this Instruction, the consignor is not entitled to transfer, and the transport organization to accept for transportation, goods that are not issued by waybills. This applies to all transportation performed by trucks, regardless of the terms of payment for its work.

It should be remembered that the waybill in accordance with paragraph 6 of the Instruction is the only document used to write off inventory items from shippers and take them into account with consignees, as well as for warehouse, operational and accounting.

The bill of lading (hereinafter referred to as CTN) is drawn up in four copies, but by agreement of the motor transport organization and the consignor, it can be drawn up in five copies. Each copy of the TTN must be certified by the signature, seal or stamp of the consignor.

the name of the consignee;

the name of the cargo;

ü Quantity, weight of the transported cargo, method of determining the weight;

ü type of packaging;

the method of loading and unloading;

ü the time the car was delivered for loading and the end time of loading.

In cases where it is not possible to list all the names and characteristics of the released inventory items in the TTN "Information about the Cargo", an invoice in the form No. TORG-12 should be attached to it.

In these cases, the TTN indicates that a specialized form is attached as a commodity section, without which the TTN is considered invalid and should not be used for settlements with consignors and consignees, as well as for accounting for the volume of transportation performed and for calculating wages for the driver.

If goods are transported by one vehicle to several recipients, then the TTN is issued for each consignment of cargo to each recipient separately.

As a rule, the TTN is issued by the consignor, but the agreement may provide for the issuance of the TTN and the motor transport organization that transports goods.

If the consignment note is issued by the consignor, then motor transport organizations have the right to check the information specified in the bill of lading, and the consignor and consignee are responsible for the consequences of incorrect, inaccurate and incomplete reflection of the information in the bill of lading.

Acceptance of goods for transportation is confirmed by the signature of the forwarding driver in all copies of the bill of lading, while the consignor does not have the right to demand that the driver accept the goods according to any other documents, except for the bill of lading.

The first copy remains with the consignor and is intended for the write-off of inventory items.

The second, third and fourth copies of the TTN are handed over to the driver, of which:

the second copy is handed over to the consignee and is intended for acceptance for accounting of inventory items;

the third copy is attached to the invoice for transportation and serves as the basis for the calculation of the motor transport company with the consignor (consignee);

the fourth copy is attached to the waybill and serves as the basis for accounting for transport work.

When delivering the cargo, the driver presents three copies of the TTN to the consignee, who certifies the receipt of the cargo with his signature and seal (stamp), simultaneously indicating the time of arrival and departure of the car in all copies.

The bill of lading consists of commodity and transport sections. The commodity section is used to write off inventory items from the consignor's warehouse and accept them for accounting by the consignee, the transport section is used to account for transport operations and make payments for the services provided for the transportation of goods.

For more information on issues related to the organization of warehouse accounting for various inventory items, registration of receipt of material assets to the warehouse, internal movement and issuance of material assets, as well as storage of valuables in a warehouse, you can find in the book of the authors of CJSC "BKR INTERCOM-AUDIT" "Organization of warehouse accounting".

2.1.1. The procedure and terms for the acceptance of goods in terms of quantity, quality and completeness and its documentation are regulated by the current technical conditions, terms of delivery, sales contracts and instructions on the procedure for accepting consumer goods in terms of quantity, quality and completeness.

2.1.2. The movement of goods from the supplier to the consumer is documented by shipping documents, stipulated by the terms of delivery of goods and the rules for the carriage of goods (waybill, waybill, railway waybill, bill or invoice). An invoice in a trade organization can act as both an incoming and outgoing commodity document, it must be issued by a financially responsible person when registering the release of goods from a warehouse, when goods are accepted in a trade organization. The invoice indicates the number and date of issue; name of the supplier and buyer; name and brief description of the goods, its quantity (in units), price and total amount (including value added tax) of the goods issue. The waybill is signed by the financially responsible persons who handed over and accepted the goods and is certified by the round seals of the supplier and recipient organizations. The number of issued copies in the invoice depends on the conditions for the receipt of goods by the buyer, the type of organization of the supplier, the place of transfer of goods, etc. (code according to OKUD 0903016).

A waybill is issued upon delivery of goods by road. Commodity - transport waybill consists of two sections: commodity and transport. Depending on the characteristics of the goods, other documents accompanying the cargo may be attached to the bill of lading (OKUD codes 0903801, 0903802, 0903803, 0903804).

When delivering goods by rail, the railway bill of lading acts as an accompanying document. Specifications and packing lists may be attached to the railway consignment note, which is noted on the consignment note.

If the item is shipped by railway in containers, then a "Consignment note for the carriage of goods in a universal container" must be issued.

An invoice is issued in cases where the list of shipped goods is large. An invoice is an incoming commodity document for a retail trade organization and acts as the basis for payment for the goods received (standard form N 141).

To pay for incoming goods, an invoice can be used, the content of which is similar to that of an invoice. The invoice is issued by the supplier for the supplied consignment of goods and is the basis for payment for the goods (standard form N 868).

2.1.3. The posting of goods received is formalized by imposing a stamp on the accompanying document: waybill, invoice, invoice and other documents certifying the quantity or quality of goods received.

2.1.4. If the goods are received by a financially responsible person outside the buyer's warehouse, then the necessary document is a power of attorney, which confirms the right of the financially responsible person to receive the goods. The procedure for issuing powers of attorney and receiving goods on them is established by the "Instruction on the procedure for issuing powers of attorney for receiving commodity and material assets and their release by proxy", approved by the USSR Ministry of Finance dated 14.01.67 N 17.

2.1.5. The procedure for acceptance of goods and its documentation depend on: the place of acceptance, the nature of acceptance (in terms of quantity, quality, completeness), the degree of compliance of the supply contract with accompanying documents (presence or absence), etc.

Acceptance of goods by quantity in a trade organization provides for checking the compliance of the actual availability of goods with the data contained in transport, accompanying and / or settlement documents, in accordance with the "Instructions on the procedure for accepting products from production - technical purpose and consumer goods by quantity", approved by the Decree of the State Arbitration Court under the Council of Ministers of the USSR dated 15.06.65 N P.6 and Civil Code Russian Federation, and upon acceptance of them in terms of quality and completeness - the requirements for the quality of goods provided for in the contract.

Acceptance of goods at the warehouse of the supplier is carried out by a financially responsible person by proxy. If the goods are in intact containers, then acceptance can be carried out by the number of places, gross weight or by the number of trade units and markings on the container. If the actual presence of the goods in the container is not checked, then it is necessary to make a note about this in the accompanying document.

If the quantity and quality of the goods correspond to those indicated in the shipping documents, then the organization's stamp is applied to the accompanying documents (waybill, invoice, waybill, quality certificate and other documents certifying the quantity or quality of the goods received), which confirms the compliance of the goods received with the data specified in the accompanying documents. The financially responsible person who accepts the goods puts his signature on the shipping documents and certifies it with the round seal of the trade organization.

2.1.6. In case of violation of the rules of acceptance and deadlines, trade organizations are deprived of the opportunity to present claims to suppliers or transport organizations in case of a shortage or decrease in the quality of goods.

2.1.7. In the event of a discrepancy between the actual availability of goods or a deviation in quality established in the contract, or the data specified in the accompanying documents, an act (code according to OKUD 0903001) must be drawn up, which is the legal basis for filing claims with the supplier. In the accompanying document, a note about activation should be made. The act is drawn up by a commission, which should include financially responsible persons of the trade organization, a representative of the supplier (it is possible to draw up an act unilaterally with the consent of the supplier or its absence).

2.1.8. When purchasing goods or accepting them, the heads of trade organizations need to monitor the availability of a certificate of conformity for the purchased goods.

2.1.9. The return of goods to the supplier upon detection of a defect in the process of selling the goods, if the goods do not meet the standard or an agreed sample in terms of quality, incompleteness of the goods is carried out by issuing an invoice. The conditions for returning the goods to the supplier may be different and are specified in the supply contract.

2.1.11. Accounting for primary documents on the receipt of goods by financially responsible persons is recommended to be kept in the "Journal of receipt of goods", which should contain the name of the receipt document, its date and number, brief description document, the date of registration of the document, information about the goods received.

2.1.12. Documents issued for the acceptance of goods are the basis for settlements with suppliers and their data cannot be revised after the goods have been accepted by the organization (with the exception of loss of goods from natural attrition and damage during transportation).

2.1.13. Incoming goods are accounted for on the day of completion of their acceptance according to the actual quantity and amount.

2.1.14. The procedure for acceptance of consumer goods delivered in containers - equipment is regulated by the Instruction "On the specifics of acceptance of consumer goods delivered in containers - equipment", approved by the USSR Ministry of Trade, the USSR Central Union and the State Arbitration under the Council of Ministers of the USSR on 29.06.82 N 072-75 ( letter of the Ministry of Trade of the RSFSR dated 11.08.82 N 0205).

2.1.15. Documentation and accounting of products made of precious metals and precious stones, as well as goods in commission stores, is regulated accordingly by Decree of the Government of the Russian Federation of September 26, 1994 N 1089 "On approval of the Rules for the purchase of precious metals, precious stones in products and scrap from the population", an annex to the Rules for the operation of points for the purchase of precious metals, stones and products from them from the population, approved by the Order of the USSR Ministry of Trade dated 11.14.72 N 212 "Instruction on the procedure for processing transactions for the purchase of valuables and on the organization of accounting and reporting at points for the purchase of precious metals, stones and products from them from the population" and the Decree of the Government of the Russian Federation dated 09/26/94 N 1090 "On approval of the Rules for the commission trade in non-food products", Order of the Committee of the Russian Federation on Trade dated 07.12.94 N 99 "Instructions on the procedure for processing commission transactions and maintaining accounting records in the commission trade in non-food products".

ConsultantPlus: note.

Decree of the Government of the Russian Federation of September 26, 1994 N 1089 became invalid due to the publication of Decree of the Government of the Russian Federation of June 7, 2001 N 444, which approved the Rules for the Purchase of Jewelry and Other Household Products Made of Precious Metals and Precious Stones and Scrap of Such Products from Citizens.

In accordance with the Labor Code of the Russian Federation, when applying for a job, an employee concludes an employment contract with the employer, and if he gets a materially responsible position, then an agreement on liability should also be concluded. The transfer of material values ​​upon admission to work is carried out without fail in accordance with the law.

What is liability

It is the duty of the employee to compensate for the material damage caused to the organization that occurred due to improper performance by him official duties. Liability arises after the damage has been incurred by the enterprise. Administrative, criminal measures, as well as financial penalties are applied to the violator.

Enterprises are constantly faced with issues related to the responsibility for the preservation and use of material assets. Among them:

1. hiring or firing persons related to values)
2. conclusion of contracts for full liability)
3. carrying out inventories, audits, acceptance and transmission of the MC)
4. establishing the facts of theft, shortage, damage to valuables.

Only employees who have an employment relationship with the employer, regardless of the form of ownership of the enterprise, can be responsible for the use and preservation of valuables.

Who is the financially responsible person

Let's see under what conditions an employee is held liable. Responsible persons can be considered all those who, at work, come into contact with the property of the enterprise, for the damage of which everyone is responsible. But it's one thing -) those who serve and use the MC, and another thing is an employee who is fully responsible for the preservation and distribution of these values. That's about the employment of such persons and will be discussed further.

As mentioned above, a written agreement on full liability is concluded with such an employee. And the employment contract specifies the job responsibilities of such an employee, directly related to the storage, processing, acceptance and write-off, transportation of the MC and other processes. In accordance with Art. 348 of the Labor Code of the Russian Federation for this position, both for the main place of work and part-time, persons who have a criminal record for crimes for mercenary purposes, and if such have not yet been extinguished, cannot be accepted.

The Ministry of Labor of Russia, in its resolution of December 31, 2002 No. 85, indicated a specific list of positions with which it is necessary to conclude agreements on full liability.

These are the following specialties:

1. cashiers-controllers, as well as temporarily acting cashiers or controllers)
2. managers, deputies and other employees associated with bank deposits)
3. employees involved in the manufacture or destruction of banknotes or securities)
4. specialists conducting operations related to the circulation of banknotes of state and foreign currencies, precious metals)
5. anyone involved in one way or another with cash)
6. managers, administrators of hotels, trade enterprises, public catering)
7. trade workers - sellers, merchandisers)
8. heads of construction and other production departments)
9. storekeepers, managers and employees of pawnshops, vaults, other employees associated with the storage, transportation of valuables)
10. managers, pharmacists, pharmacists and technologists involved in the production and sale of medicines)
11. many other positions.

In addition to the list of positions with which, when hiring, they conclude an agreement on liability, there is also a number of works related to the maintenance of the property of the enterprise. The list of works approved by the Ministry of Labor includes:

The list of responsible positions is subdivided by industry. Contracts for full responsibility for the safety of the MC are not concluded with everyone who is indicated in the list. If among the duties of an employee there is no storage and operations with material assets, then the conclusion of an agreement on full liability will be absurd, even if the position of this employee or the work performed is also indicated in the list. An employee who has concluded a financially responsible contract with the employer is responsible for the safety of the values ​​entrusted to him on the basis of the act and the inventory list.

Otherwise, further registration for work occurs as usual. An employment contract is concluded, which indicates that the person is responsible for the safety of values. An order is issued for employment on the basis of an employment contract, and all further documentation is made in accordance with the Labor Code of the Russian Federation.

Acceptance-transfer of material assets

It does not happen that the accounting of material assets (MC) is 100% accurate, after all, people are not machines and can make mistakes. Therefore, the receiving employee must be sure that he accepts cases in accordance with the documents, and for this, they carry out acceptance, transfer or inventory of the MC. An inventory is carried out not only when responsible persons are dismissed and hired, but also when they go on vacation, for example, when another person will replace him.

Conduct an audit of the MC on the basis of the Guidelines for the inventory. For these purposes, a commission is created at the enterprise, the composition of which is determined by order in the form No. INV-22. The order indicates the start and end dates for the acceptance and transfer of the MC and familiarizes all interested parties with the document. Before the audit is started, all receipts and expenditure documents should be handed over to the accounting department, and all the MCs received for storage should be credited, and those written off should be formalized accordingly.

The inventory is carried out in the presence of financially responsible employees, both leaving and arriving. Also, all members of the commission specified in the order take part in the verification. If at least one is missing and does not certify the act with his signature, then such an inventory may be considered invalid. The date of the audit determines the actual entry of the materially responsible person into office.

All results of acceptance and transfer are recorded in the act and inventory according to the forms No. INV-4 and No. INV-3, respectively. Next, the actual availability of the MC is compared with the accounting data and a statement of the form No. INV-2b is drawn up. All inventory documentation is filled out both manually and using a computer. Inscriptions filled in with a pen must be drawn up neatly, without blots and corrections. Corrections are made with the permission of all members of the commission under their signature and carefully crossing out and writing down the correct data on top. There should not be empty lines in the inventory, and if there are unfilled lines at the end of the page, then they are crossed out.

One inventory and inventory for acceptance of property is not enough. Acceptance of material values ​​upon admission to work is carried out by drawing up an act. The legislation does not establish a standard form of the act, therefore, its preparation takes place arbitrarily, subject to certain requirements, namely:

1. the act reflects the list of accepted property in detail, including price and physical characteristics MC)
2. the list is compiled according to the inventory sheets)
3. the date of the acceptance and transfer of valuables is indicated)
4. signed by both parties)
5. this document should be certified by the chief accountant and the head of the structural unit.

After all the documents are properly executed and signed, the employee who passes the MC can be dismissed from his post or transferred to another job, in accordance with his wishes. This procedure is carried out when the former employee is still considered a materially responsible person, so that in case of a shortage, the problem can be resolved on the spot. Compensation for damage caused to employees due to negligence, inattention in work is punishable by a penalty that should not exceed the average monthly wage. If the damage is much higher, then the company has the right to take the case to court for recovery in court.
Compensation for damage by employees in the amount not exceeding the average monthly earnings is made by order (instruction) of the owner or a body authorized by him

• Recruitment and selection, Labor market

Keywords:

1 -1

The procedure for receiving purchased products to the warehouses of the enterprise, storing and issuing to production.

FOREWORD

This standard defines the procedure for receiving purchased products (inventory and materials) to the warehouses of the enterprise, its storage and release into production.

The standard was developed by the OMTS service.

When developing the standard, the requirements of Section 7.4 "Purchasing" of ISO/TS16949 were taken into account.

1 area of ​​use

This standard establishes the main provisions for the input control of goods and materials at the enterprise (Appendix A).

This standard applies to the activities of the LVC, as well as other departments and services of the enterprise involved in this process.

2 Normative references

• Quality Management Systems. Specific requirements for the application of ISO 9001:2008 in the automotive industry and organizations supplying related spare parts.
• Instructions on the procedure for acceptance of industrial and technical products and consumer goods by quantity.
• Methodology. The procedure for identification and traceability in the manufacture of special technological equipment in OGM (auxiliary production).
• General restrictive list of checks of materials at the entrance control
• General restrictive list of checks of components at the input control
• The position of accounting, implementation and removal from control of corrective and preventive actions
• QMS Guidance Document
• Using the 8D technique
• QMS Production management Procedure for the operation of preventive maintenance and repair of electric power equipment
• Quality system Production management Provision of production with technological equipment, measuring instruments
• Quality system Management of control, measurement and test equipment. Basic provisions

3 Terms and definitions

This standard uses the terms and definitions used in domestic GOSTs, as well as in international standards QMS.

4 Symbols and abbreviations

• BUSK– Quality System Management Bureau
• ZCH-spare parts
• PKI- purchased components
• LVK— incoming control laboratory
• ND- normative documents
• OGE— department of chief power engineer
• OGM- department of chief mechanic
• OMTS— logistics department
• OTK— department of technical control
• CDP— chief technologist department
• Ogmeter— department of the chief metrologist
• STP- enterprise standard
• QMS- Quality Management System
• TMC— commodity-material assets
• TTN- bill of lading
• CA-central warehouse

5 General provisions

The set of tasks solved by the Directorate for Procurement and Logistics of the enterprise, along with the task of uninterrupted provision of production with material resources of the required quality, includes the organization of work for their timely, high-quality acceptance and proper storage.

Compliance with the rules and procedures for the acceptance of purchased products, their storage and release into production is the basis for preventing the use in production of raw materials, materials, equipment, spare parts, PKI and semi-finished products that do not meet the requirements established in the ND or Contracts.

These rules and procedures should regulate the competent activities of the personnel of the OMTS, warehouses, LVK and production in case of:

• registering and placing it in warehouses;
• verification of accompanying documentation;
• acceptance of purchased products by quantity;
• presentation for entrance control;
• registration of its results in warehouse accounting documents and obtaining permission for use in production.

The standard also establishes rules and procedures for organizing the placement of incoming materials in accordance with the accepted storage scheme, ensuring their safety, preventing mixing with other products, especially those that have not passed incoming control or intended for isolation, as inappropriate.

An important task is to clearly document the implementation of all procedures for receiving, storing, issuing raw materials and materials

Responsibility for the implementation of the rules and procedures specified in this STP is established as follows:

a) organization of reception and storage, ensuring the safety of purchased products - OMTS and CA;

b) conducting input control and ensuring its objectivity and completeness - CA, LVK,. for equipment - OGE, OGM, OGMetr, OGT.

c) issuance to production of only tested and recognized fit purchased products - OMTS together with the CA; for equipment, a commission established by order of the general director.

6 The procedure for receiving purchased products at the warehouses

6.1 The flow of raw materials, materials, semi-finished products and PKI (hereinafter commodities and materials), starting from their receipt at the enterprise, is organized in such a way as to avoid the use of products that do not meet the requirements of the ND in production.

6.2 Each batch of goods and materials entering the plant must have a document certifying their quality, if necessary, a hygienic passport.

The document certifying the quality can be the manufacturer's passport, test report or quality certificate (a copy certified by the quality control department of the supplier plant is allowed).

6.2.1 In each particular case, the type of document certifying the quality of products is specified in the Supply Agreement (contract).

6.2.2 Inventory and materials for which the above documents are not available are not allowed to be used in production, they are identified by a label (Appendix K). The representative of the CA immediately informs the OMTS about the absence required documents. OMTS makes a request for these documents.

Products at this time are placed in the "Isolator of marriage". The sequence of actions in this case is carried out in accordance with current legislation and the procedure established in the regulatory documentation.

6.2.3 In the event that goods and materials arrived at the CA without documents and there is a production need for their urgent launch into production before the completion of the incoming control procedure (with a “blue stripe”), it is necessary to act in accordance with the current documentation.

Upon receipt of documents certifying the quality of goods and materials, the storekeeper presents them for incoming control.

Upon receipt of the results of the input control, confirming the compliance of the quality of materials with the established requirements, the storekeeper of the CA replaces the previously issued label with a blue stripe with the label No. of the conclusion of the LVK or an additional green stripe and the No. of the conclusion of the LVK are indicated in the existing storage label.

6.3 Upon receipt of the purchased products at the enterprise, warehouse workers control:

• the availability and compliance of the accompanying documentation for the supplied products, certifying its quality and completeness (if necessary, a hygienic passport);
• absence of damage during transportation, compliance of the data in the product quality document with the requirements of the normative documents specified in the "General restrictive lists of inspections of goods and materials at incoming inspection";
• safety and integrity of the packaging;
• completeness of delivery;
• availability and conformity of labeling of incoming products;
• accompanying documentation and ND;
• states appearance Inventory and materials in the state of delivery (safety of seals, conservation, if provided, etc.);
• quantities;
• date of manufacture (shipment) and possible shelf life.

6.3.1 When accepting incoming products in terms of their quantity and quality, current instructions should be followed.

6.4 Warehouse workers stop accepting products in the event of:

• shortages, regrading;
• packaging defects;
• damage to goods and materials;
• absence: seals, markings and accompanying documentation.

And they transmit information to the management of the Procurement and Logistics Directorate.

The OMTS then proceeds with the actions in accordance with the instructions. If one of the above non-compliances is identified, the acceptance is terminated and an act is immediately issued in the form of Appendix 5, with the participation of a member of the public (Appendix B).

Non-conforming products are placed in the "Rejection Isolator".

6.5 Each receipt of goods and materials is recorded in the "Journal of registration of purchased products" (Appendix A) and entered into the automated system within 24 hours from the date of receipt at the warehouse. Logs are maintained in order to ensure the traceability of goods and materials in the further production process.

In parallel, the storekeeper writes out a receipt order (Appendix G) and sends it with the TTN and invoice to the accounting department for accounting.

6.5.1 The incoming batch of products is assigned an identification number, which is subsequently transferred to the receipt order for goods (Appendix D).

6.5.2 The storekeeper submits the received goods and materials for incoming control at the storage facility in accordance with the Lists in force at the enterprise (Appendix D).

6.5.3 The input control at the enterprise is organized in accordance with the standard of the enterprise for input control.

For acceptance of equipment and fixed assets at the plant by order Director General a special commission is being created, which includes interested specialists from the OGE, OGM, OCT and other departments.

6.5.4 After the input control of the presented products (or its samples), the LVK fills in the receipt order for the goods and transfers it to the warehouse with the results of the input control (puts his personal stamp and date in the line corresponding to the checked material).

6.5.5 With a positive conclusion, the products can be issued for production. The results of the input control are recorded in the journal (Appendix A. Column 12).

The CA employee draws up a storage label (Appendix E) containing the following information:

• registration number (line "receipt order") according to the journal (Appendix A).
• name of the product, material, name of the ND indicating the grade, brand, type, batch number (wagon, container),
• receipt date,
• shelf life,
• number of the conclusion of the LVK.

6.5.6 If the quality does not meet the established requirements, the products are placed in the "rejection isolator" and are registered in the inventory cards of the rejection isolator (Appendix I).

6.6 In accordance with the established procedure, in accordance with the instructions, the procurement specialists of the OMTS and representatives of the LVC work with suppliers on identified non-compliances. The head of the OMTS promptly informs the director of procurement and logistics about this. Information about the rejection of purchased products is also used to update the register of suppliers.

6.7. The decision on the need to replace goods and materials with a supplier, return them or their possible use in production is made by the decision-making commission.

7 Organization of storage of purchased products

7.1 The process of storage of purchased raw materials and materials, PKI, spare parts, semi-finished products must be organized in such a way as to preserve its quality and ensure identification.

7.2 Storage of materials should be organized in accordance with the established rules and norms of safety, fire safety and the requirements of standards, specifications for materials.

7.3 When unloading the received products, it is necessary to ensure their protection from atmospheric precipitation. Products, as a rule, are placed in warehouses, covered areas, separately from accepted, previously received products in accordance with their brands and types. In open areas, it is allowed to place only those products for which there are no restrictions on storage conditions in the RD. The equipment is located in the workshops where its installation is provided.

7.4 Materials received by the enterprise that have not passed the input control or do not have satisfactory results of it, should be stored in the “Rejection Isolator”.

7.5 Each type of product must be placed in a warehouse in a place strictly designated for it, which is indicated on the warehousing map approved by the head of the OMTS or the head of the warehouse.

7.6 The materials accepted by the LVK by types, brands, types, heats are placed by warehouse workers on specially designed covered areas and in appropriate warehouses using racks, racks, stands, cassettes, pallets, lodgements, stacks, etc. in order to exclude their damage, damage, confusion.

7.6.1 In this case, a storage label is issued for each batch (Appendix E). The label contains full information about the materials. The label is the basis for the storage and issuance of materials for production.

7.6.2 To streamline information about the availability, placement and movement of one or another raw material, materials, semi-finished products, spare parts and PKI, an Accounting Card (Appendix I) is entered on them. It makes all records of the movement of material: receipt, placement (shelf number, places, cells, etc.), issuance to production.

7.6.3 The storekeeper is responsible for the completeness and correctness of maintaining the Card, the control is carried out by the warehouse manager.

7.7 The shelf life of raw materials, materials, equipment for semi-finished products, spare parts and PKI is established depending on the requirements of the RD for them.

The issuance of materials for which a limited storage period is set is carried out taking into account the date of their receipt at the warehouse and the balance of the storage period.

At the expiration of the storage period, the products are subject to re-checking, and, if necessary, re-preservation in accordance with the requirements of the ND.

7.7.1 In order to identify possible damage, expiration of the shelf life of materials and products stored in the central warehouse (as well as warehouses of workshops, services), the warehouse manager (responsible storekeeper) periodically (at least once a month) assesses the condition of the products by inspection and carries out control over the provision of storage conditions, compliance with the terms of storage and issuance to production.

7.7.2 An appropriate entry is made about the results of the check in a journal specially created for this purpose (arbitrary form) indicating:

• check dates,
• checkpoints,
• deficiencies identified,
• measures taken
• the results of rechecking the quality of materials, products in the LVK,
• decisions made on materials that have become unusable during storage.

It is allowed to draw up a monthly inspection report reflecting the above facts, with the subsequent transfer of this Certificate to the OMTS (shop manager, service) or promptly informing the service (shop manager, service) about these results.

7.7.3 If rust, corrosion or other types of deterioration or damage to materials and products are detected, they are isolated.

7.8 Materials that are inconsistent in quality, have become unusable, have not passed the input control, are placed in a specially designated and designated place - "Rejection Isolator" with a label (Appendix K)

7.8.1 Nonconforming products are stored until a decision is made on their use, shipment to the supplier, replacement, processing in accordance with paragraph 6.10 of this standard.

7.9 For materials, products exposed to environment, special places are allocated and equipped, which provide the necessary climatic conditions, control and registration of their parameters.

7.10 Warehouse workers, storekeepers, warehouse managers must monitor compliance with storage conditions, movement of raw materials, materials, semi-finished products, spare parts, PKI and equipment.

7.11 On the part of LVC, inspection control of compliance with storage conditions is carried out at least 1 time per quarter with the preparation of an Act. The Act of checking the conditions of storage of purchased products reflects the provisions set forth in clause 7.7.2 of this standard.

7.11.1 The act is sent to the Procurement and Logistics Directorate for decision-making and elimination of identified deficiencies and is put under control.

8 Order of issuance for production

8.1 Raw materials, semi-finished products, spare parts and PKI are put into production only if there is a conclusion of the LVC on their compliance with the requirements established by B ND and supply contracts.

8.2 Issuance of raw materials, materials, semi-finished products, spare parts and PKI into production is carried out by the storekeeper according to the expense documents "Requirement of the invoice", or the Picking list.

At the same time, the main materials and components are issued according to the picking lists, everything else - according to the requirement - invoice.

8.3 When issuing materials, raw materials for production, it is necessary to follow the FIFO rules: first received, first issued.

products rejected by workers of the LVK,

products that arrived at the plant without accompanying documentation.

Warehouse managers (storekeepers) and the head of the OMTS are responsible for issuing products for production that have not passed the input control or rejected by the LC.

8.5 When issuing goods and materials, the storekeeper makes notes in the following columns of the accounting card (Appendix I): date of issue, name of the consumer shop, quantity, number of the requirement for which goods and materials are issued, or numbers of the relevant Acts, if we are talking about the equipment.

8.5.1 When issuing materials and IPC to the workshops, the storekeeper is obliged to issue a copy of the storage label with his signature. A copy of the storage label identifies goods and materials at the time of their storage in the shop.

8.6 "Movement of goods and materials" through the automated enterprise management system is carried out during the day of issuance of goods and materials for production. Until the formation of the accompanying card in this system, the inventory is (moves) in production with a storage label.

8.7 Equipment and other fixed assets are written off in accordance with the procedure established by the Order of the General Director.

9 Procedure for the transfer of information on the movement of purchased products

Information about the movement of purchased products is reflected by the employees of the CA in the automated enterprise management system within 24 hours from the moment it arrives at the warehouse.

10 Recording and sending scrap from the Central Warehouse Scrap Locker

10.1 To account for defects in the central warehouse, a defect isolator card is maintained.

Products rejected based on the results of incoming inspection are written off from the warehouse inventory card (expenditure) to the warehouse inventory card of the rejection isolator (receipt).

Products rejected in production are also recorded in the inventory card of the reject isolator.

When defective products are sent to the supplier, a corresponding entry is made in the “expenditure” column in the warehouse record card of the reject isolator. Upon receipt of products for replacement, an entry is made in the warehouse accounting card of the central warehouse and an incoming order is issued indicating the replacement of the marriage.

10.2 All products located in the reject isolator are registered on the inventory cards of the reject isolator. Be sure to indicate the document (act, waybill, number), date, quantity.

10.3 The deadlines for registration of marriage are determined by the instructions, as well as contracts for the supply of products.

The terms for sending the marriage to the supplier are determined by agreements (contracts).

In the absence of requirements for sending a marriage, the following terms are defined in the agreements and contracts:

sending of rejected products is carried out by OMTS employees within ten days from the date of signing the act of rejection by the LVK service;

in some cases, the period may be changed with the permission of the head of the OMTS (for example, in the case of organizing a trip to the supplier in more than late deadline), but not more than 30 days.

10.4 The head of the OMTS monthly assesses the timeliness of sending rejected products to suppliers. The data for evaluation is taken from the rejection certificates.

In order to control the timeliness of sending rejected products to suppliers, LVK monthly submits information on unsent products to the Quality Director. Information is submitted in the form of a certificate (memo) of any form before the 02nd day of the month following the reporting one.

Accounting for inventory items (inventory and materials) is carried out on the basis of primary documents (Article 9 of the Federal Law No. 129 of November 21, 1996). It must comply with all regulations. There are accounting rules approved by various Methodological Instructions and Resolutions.

What are goods and materials in accounting?

TMC is a statistic. It may include:

• Productive reserves.
• Unfinished production.
• Remaining finished product.

The accountant is obliged to reflect all business transactions with goods and materials: receipt, movement within the enterprise, write-off.

Accounting methods for goods and materials

Accounting methods are prescribed in Guidelines No. 119.

varietal method

Accounting is carried out using cards of a varietal type. They record the presence of objects, as well as their movement. Paragraphs 136-140 of the Guidelines describe the features of the method. Accounting can be done in the following ways:

• Quantitative-sum. It is assumed that in warehouses and accounting, numerical and sum accounting is simultaneously introduced. In this case, item numbers of goods and materials are used.
• balance. It is assumed that only quantitative accounting by types of goods and materials is introduced at warehouses. Accounting also uses sum accounting. It is used in terms of money. Quantitative accounting is carried out on the basis of primary documentation. In this case, cards, books for warehouse accounting are used. After the end of the reporting year, the primary documentation must be submitted to the accounting department.

The varietal method is used when the storage of goods and materials is carried out by name and variety. This does not take into account the time of delivery of valuables, their cost. A separate inventory card is created for each item. One nomenclature differs from another in the following ways:

• Product brand.
• Sort.
• Measuring unit.
• Colors.

The cards will be valid throughout the year. They should contain all the information about the accepted object. They must be registered in the relevant register. After that, individual numbers are affixed to the cards. The registration must be handled by the accounting department. If the entire sheet of the card is full, new sheets are opened. They definitely need to be numbered.

NOTE! All entries made in the cards must be supported by primary documentation.

Pros and cons of the varietal method

The varietal method has the following advantages:

• Saving storage space.
• Quick inventory management.

However, there are significant drawbacks - the difficulty in classifying goods of the same variety at different prices.

batch method

The batch method assumes an accounting procedure similar to the varietal method. The difference lies in the fact that each batch of goods and materials is registered separately. About the batch method is written in paragraph 242 of the Instructions. It is used both in the warehouse and in the accounting department. Assumes separate storage of each party. For each of the lots there must be an appropriate transport document.

IMPORTANT! Products that were transported by one transport, goods with the same name and simultaneous receipt from a single supplier - all this can be considered a single batch.

The batch must be registered in the inventory receipt journal. She is assigned an individual registration number. It is used to put marks in the expenditure documentation. The registration number is placed next to the names of goods and materials. Two party cards must be revealed. One will be used in the warehouse department, the other - in the accounting department. The form of the card is determined by the type of product.

Pros and cons of the batch method

The technique has the following advantages:

• Determining the totals of the party consumption without inventory.
• Increased control over the safety of goods and materials.
• Reduction of losses of the enterprise.

But there are also disadvantages:

• Irrational use of warehouse space.
• There is no possibility of operational control of goods and materials.

The choice of a specific method will depend on the priorities of the enterprise, the size of the warehouse.

Inventory accounting

Accounting is carried out on the basis of primary documentation drawn up in a unified form.

Admission

Write-off

Write-off of goods and materials is a necessary procedure that ensures that the actual amount of valuables corresponds to that recorded in accounting documents. For registration, an act of write-off is drawn up. The values ​​indicated in it are not subject to further application. The document is approved by the head. In the act, you must specify all the information about the write-off object: weight, number, reason for disposal.

The task of an accountant is to reflect the value of written-off values. It can be determined by the following methods:

• At an average cost.
• At the cost of an individual item.
• FIFO (at the price of the first received or manufactured batch).

IMPORTANT! If the write-off is made due to the fact that the value is obsolete, then the act is not drawn up.

Write-off transactions

The following postings can be used for write-offs:

• DT20 KT10.
• DT23 KT10.
• DT25 KT10.

NOTE! Upon disposal, both the value of the value and the depreciation charges on it are written off from the balance sheet account.

Write-off example

When writing off office equipment in accounting, the following entry appears:

• DT 0 401 10 172; CT 0 101 34 410. Write-off of office equipment due to wear and tear.
• DT 0 104 34 410; CT 0 101 34 410. Write off accumulated depreciation.
• DT 0 105 36 340; CT 0 401 10 172. Posting of parts containing precious metals.

Retirement accounting is kept in a special journal.