In this article documentary registration of operations with stocks is considered, the order of an oprikhodovaniye, holiday and write-off of materials is stated.
Marine VLADIMIR, accountant
It is known that process of production of agricultural production demands continuous replenishment of stocks. In the real consultation documentary registration of operations with stocks is considered.
According to P (C) BU 9 stocks – is assets:
• containing for further sale in usloviyax usual economic activity;
• in process productions with a view of dalyyoneyshy sale of a product of production;
• containing for consumption during production proizvodyostvo (works, a predostavleyoniya of services), and also business management.
For accounting it is possible to allocate tayoky groups of stocks:
• the production;
• young growth of animals and animals on fatten;
• work in progress;
• invaluable and fast-wearing-out subjects;
• finished product;
• goods.
Movement of stocks (receipt, holiday in a proizvodyostvo, etc.) is made out by primary documents. Big product range and features of a tekhyonologiya of agricultural production provide a priyomeneniye of various forms of such documents.
Let’s consider an order of registration of primary dokuyoment for production stocks and MBP.
Production stocks
Such type of stocks treat:
• raw materials, materials, fuel, container;
• the materials transferred in processing;
• materials of agricultural purpose;
• other material values intended for production (works, service, service of production and administrative requirements).
Standard forms according to the accounting of production stocks are approved by Minstat Ukrainy’s order from 21.06.96 of No. 193.
Oprikhodovaniye of production stocks osushhestvlyaetsya on the basis of consignment notes, commodity transportnyx consignment notes and invoices.
If at acceptance of stocks from suppliers not vyyavleyono divergences between actual data and the data specified in the consignment note, the credit order (standard f is made out. No. M-4). The credit order is made in day of receipt of materials on a warehouse in one copy and further peredaetsya in accounts department.
Pay attention: the section "Passport number" zapolnyaetsya only at acceptance material tsennoyosty, containing precious metals and stones.
For registration of material values, imeyuyoshchy the quantitative and qualitative divergence with data of accompanying documents postavshhika, and also at receipt material tsennoyosty without documents is made out the act of acceptance of materials (standard f. No. M-7). It is made in duplicate by an inspection at obyayozatelny presence financially otvetstvennogo the person and the representative of the supplier or the nezainteyoresovanny organization, affirms a rukovodiyotel of the enterprise.
Further on each nomenclature number of materiyoalny values materially responsible the liyotsy the card of the warehouse account materialov (standard f is filled. No. M-12). Further all records in a card are made on the basis of priyokhodno-account documents in day of implementation of operation.
Let’s give an example fillings of the credit order of the No. M-4 standard form.
Tipov’s JSC Rostock No. M-4 form
p_dpri¾mstvo, organizaciya
_dentif_kats_yny code YEDRPOU 32755808 Zatverdzhens
Code for UKUD _____________ an order to M_nstat Ukra§ni
vid 21.06.96 roubles No. 193
PRIBUTKOVY WARRANT NO. 5
Priynyav Ivanov V. V. Zdav Petrenko A. I.
Drukuvati iz zvoroty without heading. Pidpisi that the text pid the table drukuvati on zvoroti. Format 1/2
Holiday for use in production of stocks from a warehouse is made out limit and intaking kartami (No. M-8, M-9 standard forms), which ispolzuyutsya:
• No. M-8 – for reusable holiday of materials of one nomenclature number within a month;
• No. M-9 – for four-single holiday of the materialyyony values relating to one or to razyony types of expenses. At holiday of materials on different types of expenses the column Korresyopondiruyushchy the account is filled.
Limit and intaking cards are written out by department of supply or a planning section on one or neskolko names of materials in two ekzemplyarax. One copy is transferred to the consumer materialov, another – to a warehouse from which holiday of materials is made.
Holiday of materials is carried out by a warehouse at a predjyavyoleniye the consumer of materials of the copy of the limit and intaking card.
The storekeeper in both copies names date otpuska and quantity of the released materials. After that it determines the limit rest by each nomenclature number of a material. In limit zabornoj to the card of the recipient the storekeeper, and undersigns for the limit and intaking card of a warehouse – the recipient materialov.
After use of stocks in production mateyorialno the responsible person who has received materiyoalny values, draws up the statement on write-off of poluyochenny materials, etc.
Superlimit holiday of materials from a warehouse oformlyaetsya the act requirement on replacement (dopolnitelyyony holiday) materials (standard f. No. M-10). Izmeyoneniye of a limit is made by those persons who have the right to its establishment, that is department of supply or a planning section.
To hand over limit and intaking cards in accounts department a klayodovshchik should after limit use. If the limit isn’t used within a month, tselesoyoobrazno to hand over the limit and intaking card in accounts department at the end of the month.
Transfer of production stocks to other predpriyoyatiya or the isolated divisions of the predyopriyatiya is made out by the consignment note on holiday (internal displacement) of materials (standard f. No. M-11). The consignment note on the basis of contracts or other relevant documents is made out.
At holiday of stocks to other enterprises vypisyvayutsya two copies of the consignment note:
• one remains in a warehouse and forms the basis for write-off of stocks;
• another is transferred to the recipient and serves osnovaniyoy for an oprikhodovaniye to them stocks.
The consignment note should be signed by the main bukhgalyoter or the person having the right to the signature.
Besides, at export by transport leaving zapasov is made out by the commodity and transport nakladyony. Let’s notice that thus it is necessary potrebovat at the recipient the power of attorney on receiving TMTs.
Let’s give an example consignment note fillings (f. No. M-11).
NAKLADNA-VIMOGA ON V_DPUSK (VNUTR_SHN YE PEREM_SHCHENNYA) MATERIALIV
P_dstava Dogovor # 7 from 22.06.06 ______________________
To JSC Priboy coma Through whom Petrenko A. I.
Vsyogo v_dpushcheno one najmenuvan, on an UAH bag. One thousand five hundred UAH.
propisy propisy
V_dpusk having permitted Schwyz I.I.Golovny accountant Makheeva A. V.
Having handed over (vidpustiv) Ivanov V. V. Priynyav (having gained) Krinko Page P.
Drukuvati iz zvoroty without zagolovochno ї chastini. Pidpisi drukuvati on zvoroti.
Invaluable and fast-wearing-out subjects
Subjects belong to this group of stocks, kotoyory are used within no more than one year or a normal operational cycle if it is more than a year.
MBP – is tools, the economic stock, the special equipment, special clothes, etc.
Standard forms for the accounting of MBP are approved prikayozy Minstat Ukrainy from 22.05.96 of No. 145.
Oprikhodovaniye of MBP at the enterprise as well as production stocks, is carried out on an osnoyovaniye of consignment notes, commodity consignment notes, invoices.
Receipt of MBP is made out prikhodny ordeyory (standard f. No. M-4) and act of acceptance materialov (standard f. No. M-7).
At delivery by the storekeeper from a warehouse MBP under raspisku to the worker, the foreman (for a brigade) neobxodimo to fill in one copy a card of the account invaluable and fast-wearing out predmetov (f. No. MSh-2).
For the accounting of the tools which have been given out to the worker with sklada in short-term using, the inyostrumentalny brand is applied. On each instrumentalyyony brand in which are specified warehouse number, shop number, organic number of the worker, it is possible vydavat only one tool. After instyorument return on a warehouse tool brand vozvrashhaetsya to the worker.
For transfer to repair and sharpening of tools (adaptations) by the storekeeper it is made out zayavka on repair or sharpening of tools (prispoyosobleniye) (f. No. MSh-3). Such demand is made out by the storekeeper in duplicate:
• one copy remains at it with the receipt of an ispolyonitel;
• another is transferred together with the tool in a zatochyony workshop.
After repair or sharpening of tools the storekeeper does a mark in the copy about return of instyorument and undersigns for a copy of the performer.
Delivery to workers for individual a polzovayoniya of overalls, special footwear and protective equipment fiksiruetsya in an obverse card (f. No. MSh-6). Vypisyvaetsya such card in one copy and xranitsya at the storekeeper of a site. In case of loss of vydanyony subjects in a card record The act of write-off of No. ____ (date) is made. Data on the person on duty specodezhde, special footwear and protective equipment are brought in special cards with a mark "Person on duty".
Delivery of overalls, special footwear and protective equipment
also it can be carried out on the basis vedomosti the accounting of delivery (return) of overalls
(f. No. MSh-7). It is made in duplicate and subscribes by the storekeeper: separately – on delivery and separately – on return. One copy remains at the storekeeper, another is transferred in accounts department. In the same form it is kept account overalls, the special footwear accepted from workers on disinfection, in washing, on summer storage.
Write-off of MBP is made out by the following dokumentami:
• act of leaving invaluable and bystroiznashivayushhixsya subjects (f. No. MSh-4) – at polomke and a loss of tools (adaptations) and druyogy MBP. The statement in one copy is drawn up, at breakage or MBP loss because of the worker – in duplicate. One remains on a site, and another napravlyaetsya in accounts department for deduction in an ustanovyolenny order from the worker of cost of the polomanyony, spoiled, lost subject;
• the act on write-off of tools (prisposobleyoniya) and their exchange on suitable (f. No. MSh-5) – at write-off of tools and the adaptations which have become unsuitable. It use a predpriyayotiya which keep account on a method of revolving (obyomenny) fund. Such act on an osnoyovaniye of single acts of leaving (f is made out. No. MSh-4) in adenomas a copy the commission of shop (site);
• act of leaving invaluable and bystroiznashivayushhixsya subjects (f. No. MSh-8) – for write-off of obsolete and unsuitable MBP for dalneyyoshy use and their delivery on a warehouse for utilization. It is made in one copy by a koyomissiya on the basis of single acts (f. No. MSh-4). After delivery of the written-off subjects on a warehouse the act signed by the storekeeper is transferred in accounts department.
Let’s give an example fillings of the act of leaving of MBP (f. No. MSh-8).
Tipov’s JSC Rostock No. MSh-8 form
p_dpri¾mstvo, organizaciya
Zatverdzhena
order to M_nstat Ukra§ni
vid 22 travnya 1996 roubles No. 145
_dentif_kats_yny code YEDRPOU 32755808 Code for UKUD __________
Zatverdzhy:
Director
Posada
Shvets I. I.
pidpis Pr_zvishche I.B.
On June "29" 2006 roubles.
The act on spisannya malots_nny that shvidkoznoshuvany predmetiv
Komisiya, a yak priznachena an order vid on June "25" 2006 roubles No. 45, pereglyanula prijnyati for 2005 roubles malocinni that shvidkoznoshuvani a subject, shho znaxodilis in ekspluatac i ї, i recognized їx as nepridatny, yaki nalezhat zdachi at bruxt.
i etc.
Zvorotna party to a No. MSh-8 form
Zagalna kilkist predmetiv the propisy – one
Number that to date aktiv vibuttya No. 25 from 29.06.06 roubles.
Pereraxovani in tsyy akti a subject at prisutnosti komis i ї peretvoreni at bruxt, yakiya pidlyaga ye opributkuvannyu:
Bruxt, shho not pidlyaga ye obliku, znishcheno.
Head komis i ї Nach. site Lugovoi V. V. Meadow Century of Century.
posada pidpis Pr_zvishche I. B.
Member komis i ї. Master of the Raven A.V.Vorona And. Century.
posada pidpis Pr_zvishche I.B.
Accountant Drobot G.P.Drobot G.P.Drobot of the Item.
posada pidpis Pr_zvishche I.B.
____________ ____________ _____________
posada pidpis Pr_zvishche I. B.
Bruxt for unprofitable No. of 26 buildings
On June "29" 2006 roubles.
(On Balans-Agro newspaper materials).