Form TORG-4. Certificate of acceptance of goods received without a supplier's invoice

“TORG-4” is the primary accounting document that is consulted when the ordered products are delivered to the buyer’s storage facility without accompanying documentation, or its contents are incomplete for various reasons.

If the enterprise is faced with such a situation, then the person in charge of storage must accept the cargo. In the absence of an invoice or consignment note, accounting will not be able to determine what price should be set when registering the cargo, and what is the total cost of the delivered products. Then you need to fill out a special form called “Act of acceptance of goods received without a supplier’s invoice,” which is intended to reflect the quantity of goods arrived from the counterparty.

• 1 When and what is it used for?
• 2 Rules for drawing up the TORG-4 act
• 3 The importance of the document for accounting
• 4 Videos on the topic

When to use the TORG-4 act Certificate of acceptance of goods received without a supplier’s invoice

There are cases when suppliers bring goods to an organization without accompanying documents , and it turns out that it is registered with the company in safekeeping. Sometimes papers for invoice valuables are still found and transferred later, but most often the documents never arrive, or they exist, but not in full. And then it will not be possible to establish what price to assign to the product after capitalization, and what the cost of the entire delivery will be.

The TORG-4 act is intended to help in this situation, so that a warehouse employee can take into account the supply and determine the values ​​for storage before prices and other data are known. Form TORG-4 reflects the actual availability of delivered goods.

Basically, an act in the TORG-4 form comes in handy when delivering goods by rail or water transport , since here the absence of a package of accompanying documents has become a fairly common occurrence. The goods arrive, but the only paperwork contains instructions for its transportation.

So what happened

Some time ago I got a job at a company as a technical director. The company sells and services medical equipment (not the most sophisticated, but widespread), and works directly with many private clinics, beauty salons, studios, dentists, etc. There are no special secrets in this business, and in principle the guys made do with the services of an incoming system administrator, but some change in business processes forced them to find an advanced specialist to monitor and support the operation of the CRM system, their own server, IT park of employees, 1C (I cried and fought back ) and so on. infrastructure pieces. Three problems were particularly acute and are of great relevance to this article.

1. CRM in the company is very legacy - I won’t even write the name, no one here will remember it. Even the vendor does not contact us regarding this version and turns the tables on the partner. However, I have some improvement tools in my hands and the system is quite reliable and convenient and stores the client base well. It is very important to understand that the client base of such a company is the most valuable asset (may my colleagues forgive me!), because the departure of even 5 clients to competitors will hurt revenue.
2. The work of technical and customer support was dumped on me: hiring, training, and support - and what did you think, small businesses hire those. dira, so that he presses the chair with his butt? Fuck there.
3. After 2 months of point two, I died, got drunk, howled and realized that I needed help... Helpdesk! Service desk! Ticket system! Let it be called whatever it wants, but it will save my operators from the legacy CRM (which is normal for sales people, but extremely hemorrhoids for both types of support - service and client).

So, I abandoned thoughts about buying a new CRM and migrating the entire database to it, and I decided to quickly install/buy a help desk, train my girls and boys in a couple of days and indulge in digging into the admin systems.
It was May. Today, in December, I confess my naivety. A short list of the 11 best systems with a recommendation for who they are for - below.

Who fills out the TORG-4 act

For the competent and legal drawing up of the TORG-4 act, it is necessary to assemble a commission consisting of at least three people , the participants of which must be an employee of the enterprise financially responsible for the property he has accepted, and a representative of the supplier of these goods (for example, the delivery driver). After the meeting, all members of the commission sign an act drawn up on the basis of the supply agreement and the order on the creation of the commission, on the first page of which the director of the recipient organization puts the stamp of approval. Next, a copy of the act goes to the accountant, a second copy to the supplier, and a third to the employee who accepted the delivery.

Zero reporting

If the organization is included in the statistical sample, but:

• is in bankruptcy;
• did not conduct activities during the reporting period;
• temporarily not working, -

she still has to report; instructions for filling out form 1-TORG stipulate that respondents who are temporarily not conducting business fill out a report indicating the organization’s downtime. The bankruptcy stage does not have any special conditions for filling out the form. If no activity was carried out at all during the reporting period, a zero report is submitted. It consists of one title page with signatures of authorized persons. No other sheets with dashes and zeros are required.

Rules for drawing up the TORG-4 act

First of all, it is necessary to clarify what kind of acts are generally drawn up when accepting deliveries without accompanying documentation:

1. raw materials or supplies arrive at the warehouse , but there are no papers on them, an act is drawn up in form No. M-7 .
2. When goods are supplied for further sale without delivery notes and invoices, Act No. TORG-4 .
3. If there is a need, an act is also drawn up in form No. TORG-5 on the receipt of packaging , about which there is no information in the supplier’s invoices.

The TORG-4 form was not registered and published by the Ministry of Justice; therefore, organizations can develop proprietary, simpler forms. The act must indicate the actual presence of inventories, quantity and cost .

Methods for determining the price of goods received without papers:

1. Look at the documents for the previous delivery of similar goods;
2. Check with the supply agreement;
3. Set the average market value.

The line “ Packaging Condition ” cannot be ignored. When the integrity is preserved, the mark “Intact” is placed, but if the wrapper is not intact, its appearance must be described in detail. Weight of station goods is in doubt ; the weight of goods weighed first at the point of departure and then at the point of receipt is recorded here. Read also the article: → “Form TORG-2. How to fill out a statement of discrepancy (shortage of goods)?”

Important! It is imperative to verify the quantity of goods received. The calculation must be carried out in the same units as were specified in the agreement concluded with the supplier. The accounting department, having not received any documents for the registered property, is obliged to conduct additional checks regarding the delivered goods. Property may be listed on the books as something for which payment has already been made earlier, but which for some reason was not removed from the warehouse. Or goods may be in transit, but listed as purchased. A check is made to see if the cost of these goods is included in the accounts receivable.

Can I see everyone?

Free, that is... not without reason

Like any employee of a Russian small business company, I started with free programs - so as not to break the budget, not to hold meetings, but to quickly start working and spread my experience to my colleagues.
Well, sir. Freehelpdesk is a no-brainer for me because it’s desktop. But I’m a researcher, so I shook it and poked around. A simple, robust open-source help desk - a familiar interface of the early 2000s. I frankly don’t understand in what cases a help desk system not in the cloud is justified, especially at this level (I admit that there are some security concerns, but such software is not suitable for such companies).

Freehelpdesk ticket form

osTicket is open source, very modest functionality and the title of “the world's most popular customer support program” (what?!). But there is a cloud that removes the help desk from this section: the cloud is paid and costs from $9 per person per month. There are many restrictions in the open source version; you won’t be able to work without dancing with a tambourine.

Window with tickets and quick ticket viewing in osTicket

Most advertised “free” systems are free tariffs of paid vendors with all that entails: restrictions on terms of use, number of operators, number of tickets and equipment, etc. Well, you and I know that this is all marketing, so we won’t seriously discuss free versions.

Well, another time I became convinced of the truth, which I realized while still a developer: free software is either a trap (pay for support, installation, etc.) or zilch (what kind of free software did you want?). In general, I feel a little sorry for those companies that rely solely on free considerations. Guys, no one is forcing you to buy solutions from huge system integrators for millions, but there is plenty of normal, affordable software. I’ll tell you more - almost all the solutions listed in the article are essentially the same, you just need to look at your needs.

Vendor paid solutions

“Here’s where to have some fun!” I thought, and, of course, it was in vain. My team of two people and I tested these systems, analyzed work profiles, and communicated with vendors for 2 months. I could tell you a lot about the nuances of communication - for example, how a girl hung up the phone when she found out that “we won’t buy right now,” how the manager lied about prices, how professionally, culturally and harmoniously Terrasoft managers work (oh, I said that out loud), what a cool chain of letters Okdesk has (however, you get tired of it by the time you choose, respond to the wrong emails), how specific and concise the conversation with the ZEDLine Support engineers is (no sales people attacked me), how sincere the ITSM 365 consultant is (you expect scripts from Naumen ) and how much vendors lie about their products And yes, I remember everyone who didn’t call back.
ITSM 365

. It so happened that I had been familiar with this system for quite a long time as a user and system administrator, so there were few surprises. I always liked that there is a client portal, and this is one of my main requirements, there are competitive licenses - a great way for shift support to save money. This is a good ITSM system that helps manage IT assets and a little worse - everything else. Judging by the announcements, the Customer version will be released soon - I expect to see it even before we implement anything. But this is Naumen, and Naumen is expensive. However, I will write about prices below.

Why did you cross it out? There are no necessary functions, it is designed for ITSM, the manager’s constant reminder about the platform was annoying. The platform may be cool, but I would like to start working, and not cut a working help desk in my free time. Expensive.

Service Creatio

- former bpm'online, and before that Terrasoft, and I have no reason not to trust this company. A good system, which is a help desk, “stretched” on the best patterns of a CRM system. The incident card uses comprehensive information, you can set the standard response time, calculate the time spent, it is possible to set up queues with rules and templates, etc. If it were possible to give rankings in my review, I would give Creatio first place.

So why did you cross it out if you liked it? At least we do medical work. equipment, we don’t treat teeth at 27 thousand for caries, so we are a small business. And it is dear to us. 1630 rub. per user per month - what’s more expensive than the rest?! But Terrasoft, since the days of desktop CRM, has been famous for its daring games with its pricing policy, puts * and... it begins. In short, the cost of the minimum starting package for new clients is 2500 USD, the rate is tied to the currency, support is very paid, implementation is very paid, the contract must be concluded immediately for a year and no discounts for you + if there is a large volume of work, you will have to pay for expanding disk space, etc. .d. That is, in the first month, take out and put in at least 200-250 thousand rubles. For some, this is all their income. I don’t know, if you are a very large company, take a closer look; if you are a small company, move on, it’s interesting there.

Okdesk

— the guys who are trying to get into the shoes of service number one knew what they were doing, because they come from Naumen.

A good, full-fledged help desk for service companies - with geotargeting, a client’s personal account, reporting, a convenient interface for working with applications, a good set of attributes, nice informative dashboards. I was especially pleased with the company’s customizability and readiness for dialogue and generally close communication (I hope, not only until the moment of purchase). The cutest content of the demo database with fairy tale characters. The downside is that there are slowdowns both during the demo and during the manager’s presentation. I figured out how many records I would have for equipment spare parts (they are serviced separately), for consumables, for incidents and requests for additional configuration and decided that I did not want the system to freeze during operation. Let it be simpler, but work optimized.

Why did you cross it out? This system was the first to buy in my rating, but some communication on Habré, ignoring personal messages with important details and denying the behavior of their manager (competent and cool, but screwed up in a couple of moments) made me think about how they would behave with me in further. Well, yes, the system is too overloaded for me, I don’t want to pay for a quasi-CRM, my own is enough for me. I may be subjective, but overall, no.

IntraService

- all I want to say about this system is that the portal was created for an hour and was not created, then 15 minutes and only the third time for 3-5 minutes. At the same time, connection stability and speed did not change. Well, how is it?

But I'm a persistent guy, and I tested the functionality. It seemed to me that it was more tailored to requests for modifications from the vendor. The application form is overloaded (12-15 fields), the application window is over-colored (although you very quickly get used to all these colors and symbols, it’s very good for support a la call center). I liked the filters for selecting applications (27 filtering criteria), previewing the application, uploading to Excel (carefully), API. Why didn't you choose? Well, it’s just not what I need + my colleagues didn’t like it. For some, this is quite a compromise option. Judging by the website and dialogues with managers, the company does not have many clients. Sometimes these are worth choosing, if only because they will have time to tinker with you. But for such a price there are interesting solutions from those described above.

HelpDeskEddy

- by this point I was playing Sherlock Holmes, and here it is!

But first, about functionality. Within the HelpDeskEddy system, requests are created as letters. that is, you write a message inside the system, as in an email client, and after that an application is generated. All answers and comments are formatted in exactly the same way. Basically, this is what is going on at my work now, but in a beautiful, organized interface with logic. There are not many request parameters; the organization of ticket and access tables is also not very convenient. In essence, it is more of a design system for advanced users and administrators.

Usually I skip over the marketing fluff, but here I saw among the clients Lamoda, L'Oreal, mail.ru, VTB, Delivery Club. Is it really possible that these companies have their help desk organized this way? I conducted an investigation using VLSI and TAdviser, read sources, and studied finances. It turned out that the company is engaged in individual custom development, including for the banking sector. As I understand it, the helpdesk itself is far from the main product.

Why didn't you choose? I didn’t like the logic of forming all requests as email messages.

Eadesk

— I knew them a little earlier from my freelance activities, and I looked them up now. The company abandoned positioning itself as a help desk and became “the first CRM system for customer support.” Well, firstly, not the first, and secondly, not CRM. In essence, this is a very simple system into which all dialogues from instant messengers and social networks are merged and dialogue is the main essence, and tasks are created based on it. And... that's it. There are some tweaks in the settings, but the essence does not change. Why didn't you choose? This is definitely not a help desk and certainly not a CRM, it is some kind of omnichannel collector. Probably, this solution will suit some B2C small business. In general, it is a tool for collecting and storing dialogues and requests for them, but not specialized software.

Usedesk

similar in logic to the previous service, but more service-oriented, with SLA indicators (monitoring the quality of service, which is not bad) and elements of a ticket system. There are rules for processing applications, there are templates. The trick is maximum simple integration with other services. Skolkovo project, they are guilty of information business. I would say that this is a simple and optimal solution for SMM problems of companies of various sizes. Why didn't you choose? Not the same profile at all.

There were four more services that I looked at, two of them were strict ITSM according to ITIL, absolutely IT solutions, and two of them I don’t even want to mention because they received traffic from Habr, because it felt like they were either basically dead or created on the wave some kind of hype.

Companies from Habr

Since the end of summer, I noticed that with the start of the business season, help desks of different stripes appeared on Habré, namely two that were completely new to me, and Okdesk returned, which ultimately became the last trigger for writing this article.
The guys denied my complaint, did not respond in a personal message, where I indicated the time of conversation between our office and their manager, and generally decided that they could ignore it. Well, okay, so, to two companies from Habr. ZEDLine Support

is a young system, which, as is clear from the blog, was developed by the RegionSoft CRM team. Considering that the CRM system is many years old, I was pleased that the developers, most likely, are not startupers with smoothies and mustard pants, that is, I will not be dipped into a beautiful interface and zero behind it, like many new products. It turned out that way, but here I experienced conflicting feelings.

Obviously, the developers did not steal ideas from somewhere, as happens, but made a decision based on their experience - in fact, I found confirmation of my thoughts in their articles. Why is this visible? The interface has the ability to customize the application form (all fields of the application), chats and statuses are succinctly arranged, there is the main thing - calculating labor costs according to standards, there are hidden messages between operators. I would call it a minimalistic, convenient help desk or ticket system for small companies of absolutely any profile (you set up the questionnaire yourself). I liked this set and approach, coupled with a good price. But two things attracted me more: the first is the instant creation of a client account and the second is the lack of training required. I’m more than sure that my supports of both directions would have trained in 10 minutes. Well, okay, in half an hour.

Why didn't I choose? It is not yet clear to me what the API for ZEDLine will be. Plus, I want some kind of integration with my CRM system, but so far they only have integration with their RegionSoft CRM. The nice thing is that there is integration with virtual PBXs.

HubEx

— as I understand it, it’s also a young system. I was immediately attracted to them by the fact that they were geographically close to me and it would be possible to conduct some kind of face-to-face training or communicate in the office. But there's no need to rush, right? I preferred the test foreplays. I’ll say right away: the system is interesting, specifically designed for service. That is, if above I cried about ITSM, then here there is no ITIL, only service-service.

I was captivated by the work with cards in HubEx, the mobile version of the system and, most importantly, the QR codes. That is, you put QR stickers on your equipment and the equipment passport for the application is supported using this code. All service agents are visible on the map, it’s easy to track work hours and movements (they sin with personal matters, I know). But, alas, HubEx looks much worse for office support, and installing two systems is expensive and problematic in support and maintenance.

Why didn't you choose? Because I didn’t find a way to optimize the system for my company in order to provide automation to both field engineers and internal support workers. Well, yes, it’s a little expensive.

Filling out the TORG-4 form (sample)

SuperAvto LLC, whose main activity is the resale of batteries and some types of household appliances, on October 10, 2015, accepted 20 boxes of 10 batteries each from its supplier Kul LLC, but there was no invoice or delivery note. Last month, the company already received similar batteries under an agreement with Kul LLC, and the price for them was 3,300 rubles apiece.

Let's enter the information received into the TORG-4 form:

Reporting to statistics for trading organizations

In addition to accounting and tax reporting, all organizations and individual entrepreneurs are required to report to Rosstat authorities. Respondents submit some reports subject to being included in the statistical sample once every few years, and some are annual. For business entities engaged in wholesale and retail trade, such an annual report is Form 1-TORG. The current form, electronic format and instructions for filling out form 1-TORG in statistics in 2021 were approved by Rosstat Order No. 418 dated July 22, 2019.

To report to Rosstat on time, use the free statistical reporting calendar for 2021 and instructions from ConsultantPlus experts.

How to take into account the TORG-4 act when paying taxes

Be that as it may, the property delivered under the contract, even if an accompanying package of papers was not attached to it, is considered the property of the recipient on the basis of an agreement with the supplier.

The accountant is obliged to reflect the receipt of goods on account 41 “Goods” or 10 “Materials” , and also enter data into account 60 “Settlements with suppliers and contractors” .

1) Income tax.

2) VAT. It is not possible to take into account VAT on deliveries without invoices, because an invoice is required. But when the supplier provides it, the “input” tax can be deducted (precisely at taxation for the month when the papers were delivered). The tax office will require proof that the deduction was made late. To present the date of receipt of documents, a note in the register of incoming correspondence and a stamp on the letter (if the documents arrived by mail) are suitable.

What did I want that no one satisfied me?

I'm looking for a help desk.
But it's really nothing complicated.

• To make the system convenient for field engineers and internal support services.
• There should be a client account with the easiest access possible.
• Application statuses and communication with the operator are strictly in writing.
• I don’t need social networks, CRM and a la CRM inside a help desk - I don’t want to overpay for what I already have.
• It’s not clear how, but I would like to implement telephony.
• Supporters should not touch CRM, but CRM should “see” requests or at least create a contact.
• Tracking service agents on a map would be a plus.
• You need a monthly fee and the ability to refuse licenses or competitive licenses.
• No improvements are needed yet, but they should be in the future.
• It is advisable to have a good search for tickets with different search criteria (filtering).

Difficult? No. But it happens that the market is crowded with software, and it’s difficult to choose. By the way, it’s the same with CRM, the same with CMS, and even with virtual PBXs. Everything is smooth on paper, but we forget about the ravines.

Typical errors when drawing up a TORG-4 act

Error : 2 copies of the TORG-4 act are drawn up, one is stored in the organization, the second is given to the supplier.

Comment : It is advisable to draw up this act in triplicate, since another participant in the preparation of the act is the financially responsible person, and having him with a copy will not be superfluous.

Error : Refusal of any registration of goods for which the supplier does not require money due to the lack of documentation on them.

Comment : In this situation, the brought goods will become gratuitously given property; the accountant is obliged to take into account its market value and include it in the list of income subject to taxation. It is illegal to contribute this amount to expenses; it is possible to write off these costs by conducting an inventory and recording the resulting surplus.

Error : The accountant draws up a TORG-4 act when the enterprise receives cargo for the supply of which there was no contract, or it was delivered by mistake. Comment: This situation does not apply to goods without an invoice. Accounting will simply reflect the goods off-balance sheet in account 002, and then they will be written off from off-balance sheet accounting.

Error : Lack of signature of the supplier's representative on the TORG-4 act due to the fact that the delivery was carried out by the driver of the recipient company or a transport company.

Comment: The signature must be in any case; it is necessary to ask the forwarder TC or another uninterested person to sign the acceptance certificate.

Error : Inaction of the accountant when the materials and equipment had not yet been used, and the supplier provided documentation for their supply after the preparation of the TORG-4 act.

Comment: It will be necessary to adjust the cost of the inventory; it is impossible to leave the previously drawn up TORG-4 act.

Error : Inaction of the accountant after the supplier sent the missing documents after the execution of the TORG-4 act, when the received goods had already been sold.

Comment: The accounting employee is obliged to take into account the difference between the documented proven cost of the goods used and the price previously taken into account in the TORG-4 act. The data will be reflected in account 91 “Other income and expenses”.

Participants in one list

• ITSM 365 is an expensive configurable solution, while it is more focused on IT assets.
• Service Creatio is a good functional solution for medium and large businesses. Excellent sales and high prices.
• Okdesk is a good functional help desk with an attempt to get closer to the world of CRM. Overloaded interface, freezing. Competent managers.
• ZEDLine Support is the most universal solution for small businesses, easy to deploy and does not require operator training, flexible settings, and labor cost accounting.
• Usedesk is an SMM solution or help desk for the B2C sphere.
• HubEx is a good solution for service and field support agents; the logic for working with equipment (passport, QR codes, cards) is perfectly implemented.
• IntraService is an incomprehensible solution, but with admin tools.
• Eadesk is an SMM solution tailored for the integration of customer communication channels (messengers, social networks).
• HelpDeskEddy - for those who like to work via email. A basic help desk that will solve the problems of communicating with clients based on requests.
• Freehelpdesk - open source, desktop, simple. I don't see it on the market in 2021.
• osTicket is an open source, paid solution in the cloud. Customizable imported system, modest functionality, telephony and mail available.