Inventory controlis a quantitative, operational accounting of the movement of goods material values in warehouses, in shop (district) storerooms and other places of stock storage.

The main document for accounting for the movement of goods and materials in the warehouse (in the storeroom) is the warehouse accounting card.

Form No. M-12 is used for operational accounting of the movement of materials, ITC, finished products and other types of stocks in the warehouse (pantry). The card is opened in the accounting department for each name, grade and size of a specific type of inventory for a year with the transfer of the remaining stock at the beginning of the year from the card of the previous year. General view of the form No. M-12, approved by order of the Ministry of Statistics of Ukraine dated 06.21.96 No. 193, given in table. 5.8. For the purpose of practical application, the form of a warehouse accounting card is printed on both sides. On the front side, the general details of the form are placed (company, name of the form, etc.), and on the back - only columns for accounting for the movement of values \u200b\u200baccounted for in this card. A fragment of such a construction of a warehouse inventory card is shown in table. 5.9.

Table 5.8

Table 5.9

Records on the receipt and consumption of materials in the inventory cards are carried out directly by the financially responsible persons (warehouse managers, storekeepers) on the basis of incoming and outgoing documents drawn up in the prescribed manner. In large warehouses, with the consent of financially responsible persons, warehouse accounting cards are filled in by accountants. Remains of materials in inventory cards are calculated (displayed) daily at the end of the working day. Sequential numbers of records are indicated from the beginning of the year.

In the warehouse accounting cards, details are filled in that characterize the storage places of materials (racks, pantries). And in the places of storage of goods and materials, a material label of the standard form No. M-16 is attached.

Warehouse accounting cards are issued to materially responsible persons against receipt at Register for issuing cards(Table 5.10).

Table 5.10

A material label is intended to characterize the materials of each item number in storage. The label form, filled with the necessary data, serves as a passport for material values \u200b\u200b(Table 5.11).

Table 5.11

The issue of materials for production is usually carried out on the basis of predefined limits. The main documents for the release of materials from the warehouse are limit pick-up cards (standard forms No. M-8 and M-9), an act-demand for the replacement (additional issue) of materials (standard form No. M-10) and an issue invoice (internal transfer materials (standard form No. M-11).

Limit-fence cards are used to register the release of materials that are systematically consumed in the manufacture of products, as well as to monitor compliance with the established limits for the release of materials for production needs and are supporting documents for writing off material assets from the warehouse.

Limit fence cards are issued by the production and technical department, the planning and economic department or by the supply department for one or more names of materials in duplicate. One copy before the beginning of the month is transferred to the workshop (site) - the consumer of materials, the second - to the warehouse or storeroom of the workshop (site). The release of materials for production is carried out by the warehouse upon presentation of its copy of the limit fence card to the workshop.

The storekeeper marks in both copies the date and quantity of the issued material, after which he determines the remaining limit for each stock list number of materials. The storekeeper signs on the limit-fence card of the workshop (site), and the representative of the workshop (site) in the limit-pickup card of the warehouse.

The limit-fence card also keeps records of materials that were not used in production and returned to the warehouse. In this case, refunds are not issued with other additional documents.

Transfer by the warehouse of limit fence cards to the accounting department is made after using the limit.

Form No. M-8 is intended for multiple issue of one nomenclature number of materials for one month (Table 5.12).

Table 5.12

Form No. M-9 (Table 5.13) is intended for four-time release of limited materials related to one type of cost (order) for one month.

Table 5.13

The release of materials, the need for which arises periodically, the replacement of materials, as well as additional (over-limit) release of materials is drawn up by an Act-requirement for the replacement (additional release) of materials of standard form No. M-10 (Table 5.14). The requirement combines a regulatory and justifying document.

Table 5.14

The deed-demand is issued for one type of materials and its multiple release within the limit in two copies: one copy - for the recipient (workshop, site, etc.), the second - for the warehouse.

The storekeeper notes in both copies of the act of demand the date and quantity of the released material, after which the remainder is determined.

The warehouse manager (storekeeper) signs the act-demand of the recipient (workshop, site), in the act-demand of the warehouse - the representative of the recipient (workshop, site).

The transfer of acts-requirements to the accounting department is carried out after the issuance of the entire amount of the required material.

Over-limit supply of materials and replacement of some types of materials with others is allowed only with the permission of the head of the enterprise, chief engineer or persons authorized for this.

The release of materials within the enterprise, including the release to the farms of its enterprise located outside its main territory, is carried out according to the invoice-demand for the release (internal movement) of materials of the standard form No. M-11 (Table 5.15).

Table 5.15

The same overhead-requirements of Form No. M-11 formalize the delivery to the warehouse of production waste, waste from rejects, material assets from the liquidation of fixed assets, from the dismantling of temporary structures, etc.

Column 11 "Inventory number" of the form No. M-11 is filled in in the case of accounting for low-value and wearing out items by inventory numbers.

The invoice-demand is issued in two copies: one is intended for writing off values \u200b\u200bfrom the one who transfers, and the second - for posting values \u200b\u200bto the one who receives.

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The movement of material assets outside the territory of the enterprise (including in the event of their movement to the side to the address of other organizations) is accounted for in accounting. With such a movement, an authorized person draws up a primary document. Its name and form can be approved by the organization independently in compliance with the legislation. In addition, the official unified form of the primary document, the M-15 invoice, can be used.

Primary accounting document for moving the MC to the side

The document in question was previously included in the list of mandatory primary documentation forms approved by the Resolution of the State Statistics Committee of the Russian Federation of 10.30.1997 N 71a. However, at present, the obligation to use it has lost its relevance (Information of the Ministry of Finance N PZ-10/2012).

Today, organizations have the right to independently determine whether to use a unified form of primary documentation or develop and approve such a form on their own.

Business entities have the opportunity to independently develop and apply primary documentation corresponding to the law related to the transfer of the MC to the side (including the form under consideration).

The self-approved form, in particular, must contain:

• name and date;
• the name of the business entity;
• the content of the corresponding operation (fact);
• measurement value;
• titles of positions and signatures of persons responsible for registration of the corresponding operation (fact).

Let us dwell in more detail on the use of the unified form M-15.

Invoice for goods issue on the side

The unified invoice form for the release of tangible assets is filled in two copies by the person responsible for their transfer on the basis of:

• concluded agreements (contracts);
• received orders;
• other documents for the release of material values;
• power of attorney to receive valuables.

In addition, you should comply with the requirements provided for in clauses 12 and 13 of the Guidelines, approved. By order of the Ministry of Finance of the Russian Federation of December 28, 2001 N 119n, namely:

• proper registration, indicating all the required details and signatures;
• putting dashes in empty fields of the document;
• the numbering of documents should ensure that there are no repeats of numbers in the current reporting year.

The completed form of the primary document must be signed by the handing over and receiving parties and handed over to the accounting department in order to reflect the movement of materials in accounting.

If an error is made when filling out the form, the incorrect information should be crossed out with one line and the correct information should be indicated above the error so that they are easy to read (clause 4.2 of the Regulations, approved by the USSR Ministry of Finance on July 29, 1983 N 105).

It is also important to remember that mistakes made in the preparation of primary documentation, if they do not interfere with the establishment of the circumstances of the fact of economic life, cannot be the basis for the corresponding additional tax charges (see.