How to register the delivery of goods to a warehouse if the financial documents are prepared by the manager, and the actual receipt of goods is processed by the storekeeper?

Warehouse transfer and acceptance certificate. Sample and download form 2021

The act of acceptance and transfer of a warehouse is either a way of recording the transfer of warehouse premises from one owner to another under a purchase and sale or lease agreement, or a way of recording the transfer of inventory items located in a warehouse from one materially responsible person to another.
Files in .DOC: Warehouse transfer and acceptance certificate formSample warehouse transfer and acceptance certificate

Warehouse as a room

The word “warehouse” in Russian has two meanings:

warehouse as a real estate object intended for storing certain material assets;
warehouse as a collection of material assets located in a specific property.

A warehouse, as a premises intended for deposit, can change hands on the basis of either a warehouse purchase and sale agreement, a warehouse lease agreement, or an exchange agreement.

According to the above types of agreements, either a change of owner occurs, or the appearance of a tenant as a person who has received storage space for temporary use.

Both the new owner and the tenant receive the warehouse premises on the basis of the warehouse acceptance certificate. In any case, the act will be derivative of the main contract.

The act of acceptance and transfer of a warehouse as a real estate object must reflect:

fact of transfer of real estate;
the fact of transfer of a property intended for storing material assets.

This means that the act must contain the following information:

name of the document and date of its preparation;
the name of the participants in the act, for example, the seller and the buyer or the tenant and the lessor;
information about the convening of the commission for acceptance and transfer, if this took place;
information about the main agreement, by virtue of which the acceptance and transfer of the warehouse premises takes place, indicating the parties to the agreement, the date and place of its conclusion;
information about the location of the warehouse;
information about ownership of the warehouse indicating the cadastral number of the property, its value, area, and other technical characteristics;
purpose of the warehouse (refrigerated warehouse, warehouse for building materials, warehouse for food products, warehouse for chemical goods, etc.);
information about the warehouse equipment - racks, refrigerators, boxes, chests, stairs, lifts, elevators, other means of storage or transportation;
information about the operational and technical characteristics of the warehouse. Visible defects in equipment, walls, shelving, etc. are indicated;
information about the presence or absence of claims from the participants in the act;
conclusions of the commission;
signatures of the participants in the act and members of the commission.

If the parties to the act are legal entities, then the act is endorsed by the heads of these legal entities.

Transfer of material assets

A warehouse involves storing certain items and objects that have a certain value. Accordingly, someone must bear financial responsibility for the safety of these values. As a rule, the financially responsible person in a warehouse is the storekeeper.

Changing a financially responsible person (storekeeper) implies not only replacing an employee, but also removing financial responsibility from one person and placing it on another. In order for the transfer procedure from one warehouseman to another to be formalized legally, an act of acceptance and transfer of the warehouse and inventory items stored in it is drawn up.

During the transfer procedure the following actions must be carried out:

inventory with drawing up an act in accordance with the Law of the Russian Federation “On Accounting” and Guidelines No. 49 of the Ministry of Finance of the Russian Federation dated June 13, 1995;
registration of acceptance and transfer through the appropriate act.

To carry out the inventory, by order of the manager, a special commission is appointed, whose responsibilities, in addition to monitoring the stored material assets in terms of quantitative and qualitative indicators, also include the responsibility of checking the process of carrying out warehouse activities. Accounting staff are usually involved in the commission.

The inspection is carried out in the presence of the current financially responsible person.

Based on the results of the inventory and on the basis of the order of the head of the enterprise to appoint a new responsible person (storekeeper), a warehouse acceptance and transfer act (or an inventory acceptance and transfer act) is drawn up.

There is currently no unified form for the type of act in question, however, standard unified templates of the OP-18 form that were in force until 2013 are available for download on the Internet. You can use this form or use its sample to develop your own form of act, reflecting it in the accounting policy of the enterprise.

When developing independently, you should remember the mandatory structural elements of the act, namely:

name of the document and date of its execution;
name of the business entity in whose jurisdiction the warehouse is located;
information about the order of the manager, on the basis of which the materially responsible person is changed;
Full name of the previous and new storekeeper as financially responsible persons;
a complete list of inventory items stored in the warehouse and transferred from one storekeeper to another in accordance with the inventory report, indicating their unique characteristics (year of manufacture, color, article number, completeness, etc.);
signatures of the previous and new storekeepers with transcripts.

There are no requirements for the number of copies. One copy is intended for storage in the accounting department, and the remaining copies are made depending on the number of interested parties. The prepared and signed act is endorsed by the head of the enterprise.

Source: https://zakonius.ru/obrazec/akt-priema-peredachi-sklada

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FEATURES OF DRAFTING INSTRUCTIONS 1.

The formulated responsibilities must be clear and unambiguous, the assigned tasks must be achievable, and the functions of the storekeeper must not be duplicated or overlap with the functions of other warehouse workers.

2. There should be no failures, uncovered work or liability measures at the boundaries of the duties of warehouse workers. 3. The instructions must be comprehensive, that is, describe all actions that may be required of the storekeeper in any situation. At each fork there should be a clear indication of what to do: transfer the work further, return it back, report to management.

4. It is desirable that the job description describes the main actions in emergency situations, since it is in these cases that the storekeeper should not think about what to do, but simply act in accordance with the instructions.

Warehouse manager's handover acceptance certificate

In the process of doing business, businessmen and company employees often encounter situations where one person assumes responsibility for some material value.

Naturally, such liability may be associated with compensation for damage if, during storage (sale, reconstruction and other actions within the framework of the agreement), the material object was lost, rendered unusable, or damaged.

Currently, most of the documents used during storage of valuables, commissioning and which were previously mandatory are no longer the only ones permitted for use.

The same state of affairs applies to the act of acceptance and transfer of material assets - each individual organization has the right to use its own developed form (of course, in agreement with the other party to the business relationship). At the same time, you can use a unified form, which was provided for by the legislation of the Russian Federation as mandatory, but is now only advisory.

The form of such a document has its own code according to the OKUD classifier - 0335001 and type - MX-1.

Since this form contains all the necessary details, the indication of which is an important point for both the transferring for storage and the receiving person (or company), in practice it is most often used. In addition, standard programs for maintaining accounting and commodity accounting contain the following recommended forms, the filling of which is as automated as possible and convenient for design and printing.

In practice, they resort to filling out a transfer and acceptance certificate in various situations.

Certificate of transfer of warehouse when changing storekeeper sample

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.

An order to change the financially responsible person can be found here. To organize the audit, documents developed on the basis of methodological recommendations of the Ministry of Finance of the Russian Federation are used.

This rule also applies to the gratuitous receipt of property for storage. When the completed form is signed, the custodian undertakes to bear full responsibility. The rules for compensation for damage caused by the custodian in the event of probable damage to inventory items must be specified in the text of the concluded agreement.

The act of acceptance or transfer of goods and materials when changing the pier must correspond to the MX-1 form, a sample of which is mentioned in this article.

You need to understand that a sample document corresponding to the MX-1 form is considered a unified example of a certificate of acceptance and transfer of goods and materials.

Attention

2 How a document is compiled
1 What is an act

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.

Act of acceptance of the transfer of food products to the new storekeeper in the dhow

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.

This form of organization will need to be modified taking into account its needs and design features.

Let's assume the MOL resigns.

Accordingly, the property assigned to him must be transferred to another person.

Let us remind you that when there is a change in the financially responsible person, an inventory is carried out (clause.

27 Order of the Ministry of Finance dated July 29, 1998 No. 34n).

Both the “old” and the “new” MOL participate in it. The inventory report is drawn up in 3 copies.

Source: https://fz-127.ru/akt-priema-peredachi-nachalnika-sklada-79677/

Main mistakes when documenting the movement of inventory items

Among the most common errors that arise when documenting the receipt of the transfer of inventory items are the following:

indication of the incomplete names of the parties to the agreement;
there is no complete list of inventory items that are transferred for storage;
the condition of the transferred material assets is not indicated, which can be problematic when returning them to the owner;
there are no official signatures or seals;
There are no full details of the parties.

Certificate of transfer of warehouse when changing storekeeper sample

What form of act should I use?

signatures of these persons indicating their last names and initials or other details necessary for identification.
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;
name of the economic entity that compiled the document;
the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
content of the fact of economic life;
Title of the document;
date of document preparation;

Form for an act of acceptance and transfer of material assets to an employee (sample) An act of material responsibility (form) for the return of valuables from the “old” MOL and for their transfer to the “new” one can be issued directly between the financially responsible persons.

Before giving you a detailed understanding of the document, we will provide general information that is relevant to all such papers.

Firstly, keep in mind that today the unified forms have been cancelled, that is, almost any acts can now be written in any form.

Of course, if the management of your organization has established a requirement for the formation of this act according to the template in force within the company, you should make the document according to its type.

It is also permissible to draw up an act according to the previously mandatory sample - form MX-1 - this option frees you from the need to fully think through the structure and content of the document.

Certificate of acceptance of transfer upon change of financially responsible person

› 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.

Inventory will help to verify data on valuables, their nominal quantity and value.

The general procedure for transferring valuables is as follows: The manager draws up an order or instruction to conduct an audit in connection with the change of 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.

Step-by-step procedure for changing the materially responsible person - taking inventory, preparing documents, transferring inventory items

» » 09/03/2020 Any leader of an organization is forced to change over time. This process must be approached extremely carefully. An inventory must be carried out in advance, based on the results of which the acceptance and transfer of cases and inventory items between the old and new MOL is formalized. The article describes typical situations.

To solve your problem - or call for free: - Moscow - - St. Petersburg - - Other regions - It's fast and free! - it is his responsibility to compensate for the damage caused to the boss.

by order of the manager. The need to change it may arise due to transfer to another position, or for another reason. When registering a change of the materially responsible person, the following procedures must be followed:

Next, the receipt and transfer of the main financial flow and other valuables is formalized.
An inventory is being taken.

To change the MOL, an order is issued by the director - there is no unified form of the order - for its execution, the records management system fixed in each specific organization is used. The corresponding form can also be used.

The order to change the MOL is not the only document in the process of trusting material assets. After it is issued, a standard employment agreement is signed with the new employee, which sets out his financial responsibility. It can be either partial or complete.

If the employer does not use the standard form, extremely negative consequences may occur for him:

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.

The rules for compensation for damage caused by the custodian in the event of probable damage to inventory items must be specified in the text of the concluded agreement.

The act of acceptance or transfer of goods and materials when changing the pier must correspond to the MX-1 form, a sample of which is mentioned in this article.

You need to understand that a sample document corresponding to the MX-1 form is considered a unified example of a certificate of acceptance and transfer of goods and materials.

This form must be adjusted in accordance with the characteristics of the goods being transferred.

act of acceptance and transfer of material assets

The acceptance certificate of inventory items (TMT) is written in a free form, in which all goods are scrupulously noted, displaying the quantity, valuation, parameters and defects.

The provisions of the Law give institutions the right to draw up templates for primary accounting acts themselves.

In the life of enterprises, circumstances often arise when it is necessary to organize the transfer of products due to various reasons, for example, vacation, illness, business trip, dismissal of a financially responsible employee.

This action must be documented in an acceptance certificate. Let’s consider under what circumstances an acceptance certificate is drawn up:

Transfer of inventory items within an institution between departments or financially responsible employees.
Discrepancy in numbers and inventory parameters.
Transfer of inventory items for safekeeping.
Arrival of goods and materials without documents.
Transfer of inventory items into temporary storage.
Transfer of assets by agreement of the commission.

The example document below can be used together with the acceptance certificate for storage (form MX-1). Reception of products according to

Act of acceptance and transfer of material assets

→ → Current as of: August 29, 2021

Material assets are one of the main types of enterprise.

They, like any other valuables, must be subject to proper control. 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.

There is no unified form for the act of acceptance and transfer of material assets. These include ():

Title of the document;
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;
the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
signatures of these persons indicating their last names and initials or other details necessary for identification.
name of the economic entity that compiled the document;
content of the fact of economic life;
date of document preparation;

As a basis for developing a transfer and acceptance certificate

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What documents are drawn up when transferring a warehouse to a new warehouseman?

Free legal consultation: All of Russia Warehouse accounting of materials - document flow in this area is regulated by methodological recommendations approved by Order of the Ministry of Finance of the Russian Federation dated December 20, 2001 No. 119n.

Such accounting is intended to control the movement and safety of inventories in the organization. Let's consider the primary documents for accounting for materials, as well as the procedure for their circulation in the company. Receipt of materials Organization of warehouse accounting of materials Intra-warehouse movement of goods and materials Inventory Disposal of materials Storage Results In accordance with paragraph.

Source: https://frostrealty.ru/akt-peredachi-sklada-pri-smene-kladovschika-obrazec-92316/