What is an act? An act of acceptance or transfer of goods and materials when changing a pier is a certificate necessary for the correct execution of the procedure for transferring property for storage. The document form can be downloaded at the bottom of the article; it is filled out solely within the framework of compliance with the storage agreement. A bailment agreement usually involves only two participants: the bailor and the custodian. One party is responsible for the transfer of property, and the other, accordingly, accepts material assets, as well as obligations to ensure the previous condition for the period specified in the concluded agreement. The custodian does not have the authority to transfer the entrusted property for use to other legal entities and individuals, unless this is confirmed by the bailor.
Certificate of acceptance of transfer upon change of financially responsible person
Guardian classification:
- Unprofessional, they provide their services for free. Such organizations include libraries or dressing rooms in various public places.
- Professional custodians provide such services on a regular basis for a fixed fee. The professional category includes pawnshops, banks, lockers, etc.
How a document is compiled A sample document is mostly compiled by all professional custodians without exception.
An ordinary sample, which can be downloaded by following the link indicated at the end of the article, necessarily implies an indication of the detailed characteristics of each transferred item, as well as its full cost. It must be taken into account that the cost of inventory items transferred for storage is determined in most cases by information received from the depositor.
Act of acceptance and transfer of material assets
In the process of work and interaction between legal entities, an act of acceptance or transfer of goods and materials when changing the materially responsible person is necessary for each operation to transport property from one organization to another. If the transaction is carried out between separate structures of the same institution, a simple form for internal transfer is issued. To complete the purchase and sale procedure, it is necessary to draw up a sample of a regular invoice.
If the issue of possible damage to transported products or the occurrence of inaccuracies in the accounting process is raised, the invoice form is supplemented with an act of acceptance and transfer of goods and materials.
Transfer of goods and materials between financially responsible persons
It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees. This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.
< … Старые «прибыльные» ошибки иногда можно исправить в текущем периоде Если организация обнаружила, что в одном из предыдущих отчетных (налоговых) периодов при исчислении налога на прибыль была допущена ошибка, исправить ее текущим периодом можно, только если соблюдены два условия. < … Сдача СЗВ-М на директора-учредителя: ПФР определился Пенсионный фонд наконец-то поставил точку в спорах о необходимости представлять форму СЗВ-М в отношении руководителя-единственного учредителя.
Certificate of acceptance of transfer of goods and materials upon change of financially responsible person
The law requires that this procedure be followed during the period of temporary absence of the MOL, for example, due to a regular vacation. Requirements for conducting an inventory Inventory when changing the financially responsible person is carried out with the participation of employees of the administrative apparatus, as well as employees of any divisions of the organization. The absence of one of the commission members in the process of checking the safety of valuables is a reason for invalidating the audit results.
It is also worth considering the need for the presence of a MOL. The basis for convening the commission and organizing the inventory procedure is an order from management. To compile it, a single form INV-22 is used. You can download a sample order to change the financially responsible person here.
To organize the audit, documents developed on the basis of methodological recommendations of the Ministry of Finance of the Russian Federation are used.
Certificate of acceptance and transfer of goods and materials
Current legislation requires employers at trade and food establishments to identify employees whose responsibilities will include receiving and issuing material goods. When concluding an employment relationship with these persons, an additional liability agreement is drawn up, and when an employee changes, a special procedure for the transfer of property is applied. Let's get acquainted with the documents that must accompany the change of the financially responsible person.
- General procedure
- Inventory requirements
- Transfer and Acceptance Certificate
- Inventory results
General procedure Inventory will help to verify data on valuables, their nominal quantity and value. It is conducted by a commission, the composition of which is determined and approved by order of management.
This processing is intended for the Accounting 3.0 configuration. Allows you to automate the process of transferring inventory items between financially responsible persons. The processing form indicates the financially responsible persons and the date of transfer, on which, at the “fill in” command, the balances of inventory items are generated in the “Tangible Assets in Operation” (MT) accounting accounts for the MOL specified in the “MOL (write-off)” detail.
Using the command “Perform MC transfer”, a document of the type “Operations entered manually” is created with the corresponding transactions. For non-law-abiding citizens, the “Correspond accounts” flag is provided. If the flag is set, a double entry will be created in the accounting register, otherwise the transactions will not be corresponded.
- The manager draws up an order or instruction to conduct an audit in connection with a change in the MOL.
- The property manager temporarily transfers all valuables to the accounting department or committee members. In this case, the employer is provided with a receipt confirming the fact of the transfer, as well as that all received property has been delivered to the parish, and the disposed assets have been written off.
- The manager creates an inventory of property and/or an act.
- On the day of the MOL change, the values are recalculated and checked; these procedures are reflected in the act and transferred to the chief accountant and management of the enterprise. It is worth noting the fact that the basis for the inventory procedure is the termination of the TD with the materially responsible employee, as well as his reassignment in connection with a change of position or transfer to another division of the enterprise.
Before putting their signature, they are required to check the indicators obtained during the audit with accounting reports and other inventory documents. The manager’s signature is evidence of the absence of claims to the act and its acceptance. This means that the MOL has the right to withdraw its powers; the employee has no debts to the company.
Attention
Inventory results Discrepancies in the act data and accounting indicate the loss of material assets or their excess. Disagreements between the organization and the employee, under whose responsibility shortages and other troubles fall, must be resolved by authorized persons and the management of the company. If evidence of theft or theft is discovered, it is necessary to estimate the actual losses based on the average market value of the property or based on the company’s price lists.
It is ensured, among other things, by the fact that all business transactions with material assets are documented. For example, by drawing up a transfer and acceptance certificate. We will give an example of the form of an act of acceptance and transfer of material assets (a simple example) in our consultation. What form of act should I use? There is no unified form for the act of acceptance and transfer of material assets.
But even if it existed, organizations would not be obliged to use it (Information of the Ministry of Finance No. PZ-10/2012). Therefore, the organization can develop the form of the acceptance certificate independently. It is important to remember that any primary accounting document must contain mandatory details.
These include (Part 2 of Art.
Federal Law):
- Title of the document;
- date of document preparation;
- name of the economic entity that compiled the document;
- content of the fact of economic life;
- the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
- the name of the position of the persons who completed the transaction, operation and those responsible for its execution, or the name of the position of the persons responsible for the execution of the accomplished event;
- signatures of these persons indicating their last names and initials or other details necessary for identification.
As a basis for developing an act of acceptance and transfer of material assets, an organization can use, for example, an act of acceptance and transfer of inventory assets for storage (form No. MX-1) (Resolution of the State Statistics Committee dated 08/09/1999 No. 66).
Reception of goods according to the invoice confirms only the fact that the delivery of goods and materials was carried out by item in the specified quantity. Sometimes for optimal acceptance and transfer of goods and materials, the details in the invoice are not enough. Situations arise that require a detailed statement of all transferred assets. Let's consider in what cases an act of acceptance of the transfer of goods is necessary and what features should be taken into account when preparing it.
Reception of goods according to the invoice confirms only the fact that the delivery of goods and materials was carried out by item in the specified quantity. Sometimes for optimal acceptance and transfer of goods and materials, the details in the invoice are not enough. Situations arise that require a detailed statement of all transferred assets.
The act of acceptance and transfer of goods is a free form, which describes in detail all the characteristics of the assets, indicating characteristics, defects, quantity and cost.
Currently, the current legislation does not contain a unified form of the act of acceptance and transfer of material assets. But at the same time, Each fact of economic life is subject to registration by a primary accounting document, which is determined by Article 9 of Law No. 402-FZ “On Accounting”. The specified circumstances give organizations the right to independently develop forms of primary accounting documents, which are mandatory are approved in the accounting policy.
Application of the acceptance certificate
Let's take a closer look at the cases when this document is drawn up:
- discrepancy in quantity and quality of material assets;
- receipt of goods without documents;
- transfer of material assets for safekeeping;
- transfer of assets under a commission agreement;
- transfer of values within the organization between structural divisions or financially responsible persons;
- transfer of valuables for temporary use (for several hours or days).
Given below the sample can be used simultaneously with act of acceptance and transfer of inventory items for storage (form MX-1).
Form of transfer act MX-1
The transfer of cases when changing responsible persons is formalized by an act of acceptance and transfer of cases, but in certain situations given below A sample transfer and acceptance certificate for goods and materials can also be used. For example, to transfer keys to a safe, valuable equipment, etc.
Sample act of acceptance and transfer of property between financially responsible persons
Required details
The form must contain the following mandatory details:
- Title of the document;
- place of compilation;
- Date of preparation;
- information about the seller and buyer (name of organization, full name of director or individual entrepreneur, passport data, addresses and telephone numbers);
- reference to the subject, number and date of the contract;
- a complete description of the quality characteristics of the product, indicating defects;
- signatures of responsible persons;
- press of organizations.
One of the required details is the cost of the transferred inventory. At the same time, the seller is obliged to indicate the amount of VAT or the reason for tax exemption. In this case, the Buyer will not have any controversial situations with the possibility of refunding VAT or attributing the full cost to expenses for income tax purposes.
The document must also indicate the amount of funds received as of the date of transfer of material assets. Indication of the prepayment received is not mandatory, but can facilitate further settlement of mutual counter obligations, signing a reconciliation report, and in the case of transfer of payment for the supplier by third parties, it is mandatory to confirm the correctness of the calculations.
Legal subtleties
The transfer and acceptance certificate must be drawn up in at least two copies for each party at the time of transfer of inventory items. Only authorized persons can sign it. If the buyer is a legal entity, then the powers of the individual representative must be confirmed by a power of attorney.
It should be noted that the obligation to transfer material assets with the execution of the act must be reflected in the contract. It is advisable to make the document form itself as an annex to the contract. In this case, it has the same legal force as the contract itself. If you have a simple sample of the goods acceptance certificate, you can familiarize yourself in advance with the main columns that must be filled out.
The presence of an act of transfer of material assets can be very important for resolving controversial issues in court. It indicates the fact of acceptance and transfer of assets of proper quality and compliance with the entire procedure for the transfer and acceptance of goods. Proof of the absence of violations in the process of receiving goods is the following facts reflected in the document, namely:
- material assets were inspected and accepted in the presence of an authorized representative of the supplier;
- there is no discrepancy in quality and quantity;
- delivery was carried out on time and without violation of delivery conditions;
- there are no claims against the counterparty (supplier, buyer, forwarder, intermediary).
Storage of primary documents
For tax accounting purposes, primary documents must be stored for 4 years (clause 8, clause 1 Art. 23 Tax Code of the Russian Federation). It should be noted that if a loss is incurred, then documents confirming expenses must be kept for 10 years (clause 4 Art. 283 Tax Code of the Russian Federation).
For accounting purposes, primary documents must be stored for 5 years (Article 29 of Law No. 402-FZ “ About accounting»).
Fixed assets are buildings, structures, transport, equipment. Such property is used for more than 12 months and costs no less than a certain amount. Acceptance of OS for accounting in 1C 8.3 occurs in several stages. Each of them is reflected in a certain order. Let's look at this in more detail.
Read in the article:
Acceptance of fixed assets for accounting in 1C 8.3 occurs in two stages: first, the receipt of fixed assets is reflected, then their commissioning. In this article, read how to accept fixed assets for accounting in 1C Accounting 8.3 in 3 steps.
Step 1. Reflect the receipt of fixed assets in 1C 8.3
Go to the “OS and intangible assets” section (1) and click on the “Equipment receipt” link (2).
In the window that opens, click the “Create” button (3).
The “Receipt: Equipment (creation)” window will open. In the upper section of the document (4) in the “Organization” field, indicate your organization, in the “Warehouse” field, indicate which warehouse the equipment was received at. In the “Counterparty” and “Agreement” fields, indicate the supplier of fixed assets and the details of the agreement with him. In the “Invoice No.” field, indicate the number of the invoice under which the property was received.
The lower section consists of five tabs (5):
- Equipment;
- Goods;
- Services;
- Returnable packaging;
- Additionally.
In the “Equipment” tab, click the “Add” button (6) and enter data on the received fixed asset. In the “Nomenclature” field, indicate the name of the OS; in the “Quantity” and “Price” fields, indicate the quantity and price of the received equipment. “Accounting account” 1C 8.3 will be determined automatically, depending on the type of equipment received (fixed assets, equipment to be installed). When all the data has been entered, you can save the document; to do this, click the “Post and close” button (7). Now the purchase of fixed assets is reflected in accounting as the debit of account 08 (if you bought fixed assets) or 07 (if you bought equipment that requires installation).
Step 2. Put fixed assets into operation
The second stage is the acceptance of the OS for accounting in 1C 8.3 - commissioning. A fixed asset ready for operation is placed on the balance sheet on the basis of a transfer and acceptance certificate. For this purpose, create a document “Acceptance for accounting of fixed assets”. To do this, go to the section “Fixed assets and intangible assets” (8) and click on the link “Acceptance for accounting of fixed assets” (9).
In the window that opens, click the “Create” button (10). The “Acceptance for accounting of fixed assets” window will open.
In the upper section of the “Acceptance for accounting with OS” window (11), fill in the fields:
- "Organization";
- "Type of operation." In this field, you can select one of three values: “Equipment”, “Construction objects” or “Based on inventory results”;
- "OS Event". In this field, select the appropriate operation from the list, for example, “Acceptance for accounting with commissioning”;
- "MOL." Specify the financially responsible person;
- "Location of OS". Indicate in which department the fixed asset will be operated.
The lower section of the window consists of five tabs (12):
- Non-current asset;
- Fixed assets;
- Accounting;
- Tax accounting;
- Depreciation bonus.
In the “Non-current asset” tab (13), indicate the appropriate “Method of receipt”, for example “Purchase for payment”. In the “Equipment” field, select from the “Nomenclature” directory the equipment that you are putting into operation. Also indicate the “Warehouse” where it is located. In the “Account” field, the accounting account in which the object was reflected upon receipt of goods will be automatically set (Step 1).
In the “Fixed Assets” tab (14), you need to create a new fixed asset object. To do this, click on the “Add” button (15), and then on “+” (16).
A window will open for filling in data on the fixed asset. In this window, fill in the fields:
- "Assets accounting group". In this field, you must select a suitable group from the list, for example, “Machinery and equipment (except office)”;
- "Name";
- "Full name".
In the “Accounting” tab (19) indicate:
- "Accounting procedure". Specify “Depreciation”;
- "Method of calculating depreciation." Here, select the depreciation method for the object, for example linear;
- “Method of reflecting depreciation expenses.” In this reference book, indicate in which accounting account depreciation should be calculated;
- "Useful life (in months)." Here, indicate how many months the fixed asset will be depreciated in accounting.
In the “Tax Accounting” tab (20), fill in:
- “The procedure for including costs in expenses.” Here you can select one of the methods from the list, for example, “depreciation calculation”;
- "Useful life (in months)." In this field, fill in how many months the object will be depreciated in tax accounting.
All data for commissioning the fixed asset has been completed. Now you can save and post the document. To do this, click “Record” (21) and “Pass” (22). Fixed assets in 1C 8.3 Accounting are registered. The fixed asset was put into operation, and entries were made in the accounting records to debit account 01 “Fixed Assets”.
If a business owns a fixed asset (such as a vehicle, equipment, or real estate), it may need to sell it. In the program “1C: Accounting 8.3” it is drawn up not with a standard implementation document, but with a specially designed document called “Transfer of OS”. It records both the proceeds from the sale and the disposal of fixed assets. Let's consider filling out the document.
Registration of sale of fixed assets
Section: Fixed assets and intangible assets/ Disposal of fixed assets/ Transfer of fixed assets
In the “header” some fields are similar to the fields in: counterparty, agreement (type “With buyer”), as well as links for setting up accounts for settlements with the buyer and for advances (by default these are 62.01 and 62.02), offset of the advance, method of calculating VAT ( in total or on top).
In addition, there are details regarding fixed assets:
- Document preparation. Required for transactions subject to state registration (except for real estate). In this case, you should first enter a special document “Preparation for OS transfer” and then select it in this “OS transfer” field.
- OS location. Here you need to indicate the department to which the fixed asset is attached.
- OS event. You must select it from the “Events with fixed assets” program directory. Only events of the “Transfer” type are available. If such an event is not in the directory, you need to create it.
The items being sold are entered into the “Fixed Assets” tabular section. The main tool is selected from the OS directory. Then you must indicate the sales price and the VAT rate (if the transaction is subject to this tax).
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Next in the line there are columns for indicating accounting accounts. The program has already filled them out in accordance with the accounting rules for the sale of fixed assets: 91.01 “Other Income” is indicated as an income account, 91.02 “Other Expenses” is indicated as an expense account and VAT account.
However, the analytics is not filled out - subconto account 91. It is indicated manually by selecting the desired item from the directory “Other income and expenses” offered by the program. The article should look like “Sales of fixed assets”.
The “Advanced” tab contains fields for specifying the shipper and consignee (if they are different from the buyer and supplier). If you need to restore the depreciation bonus that was previously included in expenses, you should put the appropriate flag here. If the asset being sold is a piece of real estate, then on this tab you need to put a mark on the transfer of ownership after state registration.
In “OS Transfer”, as in the implementation documents, there is an automatic option - using the button at the bottom of the document.
Postings when transferring the OS to 1C 8.3
The document “Transfer of OS” in 1C 8.3 generates the following accounting entries (if a document on preparation for transfer has not been previously entered):
- income from the sale of fixed assets– Dt 62 Kt 91.01;
- depreciation of fixed assets for the current month– to the debit of the account specified in the settings for this OS, for credit 02.01;
- residual value calculation for disposal of fixed assets on account 01.09 “Retirement of fixed assets” - transfer of book value by posting Dt 01.09 Kt 01.01; transfer of accumulated depreciation by posting Dt 02.01 Kt 01.09;
- write-off of the calculated residual value fixed asset - Dt 91.02 Kt 01.09;
- VAT calculation(if necessary) – Dt 91.02 Kt 68.02.