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Accounting financial accounting. Primary materials accounting documents (the most important)

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46. ​​PRIMARY DOCUMENTS OF ACCOUNTING MATERIALS

When accounting for inventories, the following unified forms of primary documentation are used:

1) power of attorney (forms No. M-2 and No. M-2a) used to formalize the right to act as a trustee of the organization upon receipt of material assets from the supplier. The issued powers of attorney are registered in a numbered and laced register of issued powers of attorney. Issuance of powers of attorney to persons not working in the organization is not allowed. A power of attorney that does not specify the date of its execution is void. Form No. M-2a is used by organizations in which the receipt of material assets by proxy is widespread;

2) receipt order (form No. M-4) used to account for materials coming from suppliers or from recycling. A receipt order is drawn up in one copy by a financially responsible person on the day the valuables arrive at the warehouse;

3) act of acceptance of materials (form No. M-7) is intended for registration of received material assets in cases where there are discrepancies in quantity, quality, assortment with the data of the supplier's accompanying documents, as well as when accepting materials received without supplier documents (uninvoiced deliveries);

4) limit-fence card (form No. M-8) used to issue a release from the warehouse to the production units of the organization within the established limit of materials systematically consumed in the manufacture of products, performance of work, provision of services;

5) demand-invoice (form No. M-11) used to account for the movement of material assets within the organization between structural units or financially responsible persons;

6) waybill for the release of materials to the side (form No. M-15) is designed to account for the release of material assets to structural divisions of the organization located outside its territory, or to third parties;

7) material accounting card (form No. M-17) filled in for each item number of the material, serves to quantitatively record the movement of materials in the warehouse by grades, types and sizes;

8) act on the recording of material assets received during the dismantling and dismantling of buildings and structures (form No. M-35), is used to document the receipt of material assets suitable for use in the organization received in the process of liquidation of fixed assets.

Some forms of primary documentation can be abandoned if automated accounting is introduced in the organization.

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