Materials warehouse card - form and sample

Purpose of the document

Materials, goods and raw materials are an integral part of the activities of any business entity. Some companies have very little inventory, just a few pieces of household equipment. In large enterprises, the number of types of material reserves can reach several thousand. But regardless of the volume of reserves, management must ensure the safety and intended use of valuables. Otherwise, theft and damage to property cannot be avoided.

To reflect operations on the movement of materials, special accounting forms are provided. This is a card for warehouse accounting of goods and other material assets. The form allows you to track the movement of a specific item from the moment of delivery to actual use.

The materials warehouse card records not only information about the receipt, movement and disposal of assets. The form details information about the qualitative characteristics of goods and materials, cost and quantitative expression.

Instructions for filling

The card consists of a header of three tabular parts:

The header contains information about the organization:

full official name (for example, Limited Liability Company “Vintage”), but the abbreviation LLC is also allowed;
OKPO activity code;
date – it must exactly correspond to the fact (i.e. exactly on the day of the corresponding incoming or outgoing transactions).

Information about the warehouse as a structural division of the company, as well as about the inventory items themselves:

official name (in accordance with the accepted nomenclature system);
name of the structural unit (usually “Warehouse”);
parameters of material value - brand, grade, dimensions, product number, expiration dates and others; If there is no description for this parameter, a dash is entered.

NOTE. For precious materials, as well as products made from them, a separate table is filled out, in which, along with the usual parameters, the data of the accompanying passport is indicated.

Finally, the main part of the form is devoted to the transactions that were carried out on that day (receipt or expense). The final table contains information:

about the recipient or the person who released it;
about the amount of expense or income;
about the balance as a result of each incoming or outgoing transaction.

Which form to work with

There is no single form of warehouse card for materials accounting. With the introduction of the Law “On Accounting” No. 402-FZ, companies are not required to use unified standards. The forms approved by Goskomstat and the Ministry of Finance remain only recommendations.

Organizations have the right to develop their own forms and documents that will meet the individual specifics of their activities. For example, in healthcare institutions it is necessary to supplement the warehouse record card with information about the category and class of medical drugs and requirements for their storage.

In practice, most companies continue to operate using established forms. That is, they use the unified form M-17 - a warehouse inventory card. They are convenient, universal, and reveal all the necessary information without unnecessary and unnecessary detail. The current form is approved by Resolution of the State Statistics Committee of Russia No. 71a. You can download the M-17 materials warehouse card.

Basic principles of product accounting in a warehouse

So, in order to briefly summarize, it is worth highlighting the main thing that needs to be done to properly organize the accounting of goods in the warehouse:

Conduct a competent analysis of the warehouse operation, allowing you to identify the main problems.
Achieve full or partial automation of processes (depending on the size of the business). In this way, you can completely save all information about warehouse processes, quickly find information about balances, eliminate the influence of the human factor and optimize the workload of workers.
Control staff: divide workers according to responsibility and strictly defined functions, select the right management personnel, organize all work in the most convenient way.
Optimize space. If a successful combination of circumstances occurs, the warehouse should be located in close proximity to production or stores.
Carry out inventory regularly, as this is the most powerful tool for measuring the success of all warehouse processes.
Use the most suitable software, working with which will allow you to keep track of goods in the warehouse as efficiently as possible.

One of the main principles is the organization of space. Often, large production facilities are forced to increase warehouse space by renting new premises at a considerable distance from the old one. In our complex you can organize all the necessary business processes in one place: we provide for rent both warehouse space and industrial buildings, refrigeration rooms and offices.

Requirements for state employees

State and municipal institutions are required to keep records according to special rules. The requirements for the organization of accounting are established not only by Law No. 402-FZ, but also by Instruction No. 157n. In addition to exceptional accounting rules, public sector institutions operate using unified primary documents. The forms are approved by a separate Order of the Ministry of Finance No. 52n.

The warehouse accounting card in a budgetary institution has a slightly different structure. But the filling principle is practically no different from the unified M-17 form. The form for state employees has OKUD 0504043. It is filled out separately for each type of inventory in storage. That is, for each asset received at the warehouse, you will have to create a separate document. Maintaining warehouse records cards in a budgetary institution is suitable for a small amount of material reserves.

Warehouse registration card form for state employees

Definition of concepts

Document flow is the main component of the organization of accounting, management, warehouse and other types of accounting. It was created to conduct continuous monitoring of the business activities of the company. Without it, not a single enterprise can operate, everyone will be confused, and it will become extremely difficult to pay taxes. The primary warehouse accounting document is each document that was the basis for any operation. It is compiled either during the event or after by representatives of all interested parties. It is also the legal basis for creating an account.

Each of them is drawn up only in accordance with its standard form approved by law. They are a prerequisite for the uninterrupted operation of all newly opened companies in our state. Moreover, it is not necessary to compile everything in paper form; electronic form is often sufficient.

Registration of a warehouse registration card

It is fundamentally important that the preparation of warehouse documentation is assigned to the responsibility of a specific employee. The person responsible can be appointed by a separate management order. Include in your job descriptions statements about responsibility for the correct execution and safety of warehouse forms.

If necessary, prepare special instructions or a memo for maintaining documentation in the warehouse. Familiarize the responsible employee with the provisions of the instructions for signature. A subordinate will not be able to evade the tasks assigned to him.

Fill out the materials warehouse card taking into account the following recommendations:

You can work using a self-developed template or warehouse accounting card. Fix the choice of form in the company's accounting policy.
Warehouse inventory cards can be issued by hand or using a computer. Printed papers must be certified by the signatures of responsible persons and management.
Maintaining documentation in electronic form is allowed. For example, using specialized accounting or accounting programs. Electronic registers require certification with a digital signature.
It is not necessary to put the organization's stamp on the card. The form does not provide this information during registration.
The use of corrective putties, tapes and other means is not permitted. The erroneous entry is crossed out and corrections are made nearby. The correction is certified by the signature of the responsible employee. The date and full name are placed next to it. and position.
The form is opened for one calendar year. At the end of the period, a new document must be created.

Submit documentation from previous years to the institution's archives. The storage period for cards is 5 years from the end of the reporting period. Or five calendar years from the date of the audit.

Sample document 2021

It is possible to develop a template of your own type, in accordance with the peculiarities of inventory accounting in a particular company. Accounting is always carried out according to the distinctive features of values:

unique name;
unique code or article - a combination of numbers and/or letters in accordance with the nomenclature system of the enterprise;
brand;
dimensions;
variety and others.

The template developed within the company must contain all the sections that are given in the unified template.

How are cards maintained?

Accounting and storage of documents is carried out according to the following rules:

All records of the movement of valuables are carried out only on the day of actual transactions.
A warehouse employee records current balances every day.
Every month, a warehouse employee submits a final report, which indicates current balances, as well as all incoming and all outgoing transactions. The form of this report is arbitrary; it is developed within the enterprise.
At the end of the calendar year, an annual (final) report is drawn up, all current balances are transferred to the date January 1. All completed forms are filed and archived.
The principle is that each number (according to the internal nomenclature of the enterprise) must correspond to 1 card.
All cards are subject to mandatory accounting - accounting employees create a special register where they record documents as they are received.
Before handing over a document to a warehouse employee, it must be marked with a unique number (in chronological order), as well as a visa for the chief accountant or his replacement employee.
Cards are maintained every year starting on January 1. Numbering is carried out by year, i.e. Every new year new numbers are put on.
The warehouse employee must indicate in the document comprehensive information about the place where the goods or other material value is stored. Typically, each enterprise has its own designation system, which is a combination of letters and numbers. The row number, side (even/odd), rack number and mark of a specific place on the shelf are displayed.
Each type of goods movement is registered separately - i.e. separate arrival and leave.
If several identical movements are made, it is permissible to record them in the form of a single record, but it is important that all these movements occur within 1 business day.
Finally, blots, unreadable text, tears, etc. are not allowed in the document. However, if a correct, legible correction is made, it must be signed by the chief accountant or his designee. The corrected entry must be clear and located next to the one in which the error or inaccuracy was made.

NOTE. In the case of small enterprises, when there is no need to create a separate system for recording the movement of materials, it is permissible to use ordinary warehouse books, as well as prepare monthly reports in any form and send them to the accounting department.