Form 422-APK. Record sheet for the issue (return) of inventory and household supplies

FSBU 5/2019 introduced new accounting rules for inventories.

Let's look at it:

• what assets are classified as inventories;
• How can an accountant document the consumption of materials and inventory issued to an employee and ensure control over their movement in 1C.

The program uses the document Material Consumption , which completely replaced the usual document Requirement-invoice (from release 3.0.90).

See all materials on FSBU 5/2019 RESERVES here >>

Step-by-step instruction

On March 15, the cleaning lady of the Sewing Shop was given materials and equipment for work that will be used within 12 months:

• floor cleaner - 1 pc. worth 250 rubles;
• rags for cleaning the floor - 2 pcs. worth 300 rubles;
• mop - 1 pc. worth 200 rubles.

Let's look at step-by-step instructions for creating an example. PDF

Why do you need the MB-2 form?

Like any other property, low-value and wearable items are used in work by employees of the enterprise. The period for their use is quite often limited in time, and they must be issued only against receipt.

Most often, the MB-2 form is issued for such things as bags, gloves, stationery, hygiene products, etc.

The accounting card, which refers to primary documentation, allows you to track where, for what purposes and in what quantity items considered of low value were transferred. This also includes information about who and when they were issued, and when and to what extent they were returned.

Thus, property is accounted for in the current activities of the company and used products are written off.

Accounting for inventories issued to employees

Inventories are assets used within 12 months for the production of products, performance of work, provision of services, as well as for sale in the normal course of business (clause 3 of FSBU 5/2019). Therefore, materials and inventory used during the year, directly or indirectly related to production activities, are accounted for as inventories - in subaccounts to account 10 “Materials”.

For inventory, workwear and other supplies specified in clause 8 of FSBU 5/2019, it is necessary to organize control over the availability and movement: for example, on off-balance sheet accounts.

Read more about the application of FSBU 5/2019 “Inventories” from 2021.

According to the accounting policy for accounting, shop costs refer to costs that are indirectly involved in production. They are taken into account in the “General production expenses” account and at the end of the month are distributed in Dt 20 “Main production”.

In our example, materials and inventory are used in production for up to 12 months, and therefore qualify as inventories. They transfer the cost to Dt at the time of issue to the cleaning lady of the Sewing Shop.

If a cleaner works in an office, then the costs associated with the performance of her job duties are considered administrative expenses.

The cost of inventories used for management needs can be immediately taken into account as expenses in the period they were incurred (paragraph 3, paragraph 2 of FSBU 5/2019). Fix this simplification in the accounting policy for accounting.

The acquisition of such inventories is reflected by the following entry:

• Dt Kt 60 - for the amount of the cost of management materials without the transit use of account 10 “Materials”.

Use the Material Consumption document to reflect the release of inventories into production, for household needs, as well as to issue materials, equipment, and workwear to employees, for the purpose of further monitoring their availability and movement.

If materials are immediately used by an employee, and there is no need for subsequent control (inventory), use the document Consumption of materials, transaction type Transfer to employee , the Account by employee switch to the value Consumption .

To control the availability and movement of inventory transferred to an employee, use the same document with a switch to the value Expense and balances . Inventory will automatically be taken into account behind the employee's balance sheet. The availability of such stocks can be controlled.

When using the document Material consumption, transaction type Transfer to employee, off-balance sheet accounting is maintained in account MTs.04 “Inventory and household supplies in operation.”

To transfer special clothing and special equipment to an employee, we recommend using the document Transfer of materials into operation . It involves the off-balance sheet account MTs.02 “Workwear in use.”

What are considered low-value and wearable items?

Organizations, as a rule, have quite a lot of property and not all property, objects and products fall into this category.

But there are signs by which you can distinguish this group of goods from the rest:

• first of all, these are those items that last less than one year and need constant replacement (regardless of how much they cost), for example, bags, nets, seines, stationery, detergents and cleaning products, etc.;
• The same list includes products with a relatively low cost (no more than 40 thousand rubles), which are not taken into account on the balance sheet of the enterprise as, including some types of workwear and shoes, computer and office equipment, bedding, dishes, household equipment, various spare parts etc.

Transferring materials to an employee without further control over them

Take into account the cost of materials in general production costs using the document Material consumption, transaction type Transfer to employee in the Warehouse .

Another type of operation for the document Material consumption

You can also create a document based on the Receipt document (act, invoice, UPD).

Select the employee to whom you are transferring the materials and specify Account by employee - Expense , if you do not need to further control the movement and availability of materials.

The purpose of the expense is, for example, Product output , since the materials will ultimately be charged to the cost of production. Select an element from the list or create it yourself if necessary.

Specify the cost account and its analytics using the Cost account .

If the materials transferred to the employee are intended for use in different Cost Units and under different Cost Accounts , select the switch Indicated - In the list . Then the table will change its appearance and the column Cost Account , where you can specify individual divisions and cost accounts for each line.

This option cannot be used to assign costs to account 91.02 “Other expenses”: subconto Other expenses and income will not be filled in in the document entries. For these situations, use Indicated - In the header .

Postings according to the document

After posting the document Consumption of Materials, there will be no balance on the off-balance sheet account MTs.04. Materials are taken into account off balance sheet and immediately debited from account MTs.04.

In the future, it will not be possible to check the availability of such materials based on off-balance sheet accounting data.

Sample of filling out form MB-2 - cards for recording low-value and wearable items

Finally we come to the main part of our article - the example.

Creating an accounting card for low-value and wearable items, although it is not a particularly difficult task, still this document has its own subtleties that are worth focusing on. Using our recommendations and based on the sample presented below, you can easily create the card you need.

At the very beginning of the document you must:

• assign it a number;
• write the name of the organization and the structural unit in which the form is issued;
• On the right side, enter the OKPO code of the enterprise in the table, in the table below - the date of filling out the form, the structural unit and the personnel number of the recipient, fill out all other cells as necessary;
• Under the table, enter the recipient's last name, first name, patronymic, his profession and position.

Then we go to the main table of the document - here we enter in order:

• name of a low-value or rapidly wearing item, its nomenclature (inventory) number;
• information about when, to whom and in what quantity it was issued;
• then upon returning the goods back - similar information about the return;
• the person who received the product (as a rule, this is the head of a team, workshop, section, etc.) must put his signature in the appropriate “windows”;
• information about the disposal act (date, number), service life of the product and, if necessary, information about the passport (not all material and technical assets have this document).

Be sure to sign the back of the form and decipher your signature.

Special clothing and personal protective equipment include: overalls, jackets, gloves, respirators, goggles, headphones, gas masks, etc. obliges heads of organizations to provide employees with uniforms and personal protective equipment free of charge if they work:

in hazardous production (for example, in chemical production for the purpose of protection from the influence of harmful substances, etc.);

if contamination is possible during work (uniforms are needed so as not to stain the employee’s personal clothing);

if the employee’s work involves exposure to unusual temperatures (high or low).

Information about the name and number of units of workwear received by the organization is entered into. It is also used to issue uniforms at the warehouse. Information about the protective clothing received by employees is entered into a personal record card for the issuance of personal protective equipment.

Workwear issuance card, sample

The form of this document is established by the annex to the intersectoral rules, approved. by order of the Ministry of Health and Social Development dated 07/01/09 No. 290n.

Personal card for issuing workwear, form

For all industries, there are established rules that employers should adhere to. They contain not only lists of personal protective equipment, but also the timing for which they should be provided to employees. The director of an enterprise, taking into account its specifics, can develop his own issuance standards, but without compromising the existing ones. Taking into account these rules, he must promptly change the worn-out uniforms of workers to new ones.

If for some reason an employee refuses to wear a uniform, this fact should be documented to relieve the employer of liability. Since for failure to provide a worker with special clothing, he may face a serious fine. It is prohibited to allow a person who has neglected safety rules to work.

Transfer of inventory to an employee with further control over it

Take into account the cost of inventory in overhead costs using the document Material consumption, transaction type Transfer to employee in the Warehouse .

Select the employee to whom you are transferring the inventory, and specify Account by employee - Expenses and balances , if you need to further control the movement and availability of inventory items.

Link The cost account is prepared in the same way as the Transfer of materials to an employee without further control over them.

Postings according to the document

When posting a document, its quantity and value are reflected in the off-balance sheet account MTs.04. Using such inventory it will be possible to check availability.

Documenting

The organization must approve the forms of primary documents, including the document for issuing materials to the employee for use.

1C offers forms:

• Requirement-invoice; PDF
• Requirement-invoice (M-11); PDF
• Act on write-off of materials. PDF

To fill out the Certificate for write-off of materials , the document indicates the composition of the commission for write-off using the link Commission .

Forms can be printed using the Print .

See also:

• Transfer of special clothing into service
• Inventory of goods and materials off-balance

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How to fill out the form

The form must be filled out by hand, since it requires so-called live signatures. First of all, you need to indicate the document number, date of completion, name of the organization, OKPO code, structural unit.

Next is a table with the following columns:

1. Serial number of the record.
2. Full name of the employee to whom the equipment was issued.
3. Employee personnel number.
4. The name of the issued equipment or household supplies.
5. The item number of the issued inventory or household supplies.
6. OKI code for units of measurement.
7. Name of the unit of measurement.
8. Quantity.
9. Date of entry into operation of the object.
10. Object service life.
11. The employee’s signature on receipt or delivery of equipment or household supplies.

At the end of the table, the financially responsible person signs, and his position must also be indicated.

The statements must be submitted to the accounting department along with the documents attached to the reports on the movement of materiel. The deadlines for delivery are established by the company’s document flow.

The procedure for using personal accounting cards

A personal account card is used to display movement, store tools in an enterprise, and control its safety. When instruments are issued, a record is made on the card that allows you to track to whom, when and for what period the instruments were issued.

The card is issued manually; one form is filled out for each person to whom assets are issued; data entry must comply with established requirements. All inventory must be grouped by type or cost; it is imperative to indicate not only the name, but also the model and individual characteristics. In addition to the names of assets, the inventory number, operational periods, and issuance data should be indicated. The person receiving the assets puts his signature on the front of the form.

The reverse side contains information about when and how the disposal of the asset took place, whether a commission is required, for which a separate act is drawn up.

What information is included in the document?

The document is completed before the employee begins to perform his professional duties.

The sheet for the issuance of workwear, the form of which has a prescribed form, consists of a front and back side. The front side of the card contains the following information:

about the employee (full name, personnel number, profession), place and date of employment;

employee parameters necessary to purchase a uniform of a suitable size (height, clothing size, shoe size and person’s height);

details of the document justifying the standards for the provision of PPE;

a list of items that must be provided in accordance with PPE standards.

On the reverse side of the document, information about the actual movement of PPE for a specific employee is indicated: the time when the items were provided to the worker, the date of their return to the warehouse.

There may be situations when a uniform is not in constant demand, but is needed for periodic use. In this case, registration cards for the issuance of special clothing are also used, the form of which does not differ from the generally accepted one. In the column in which the employee’s full name is usually indicated, the inscription “On duty” is entered instead of the data of one specific person.

It is almost impossible to imagine the company's activities without the use of tools and various equipment. Depending on the company’s field of activity, a tool can be expensive, specific, used to perform certain special tasks or for household purposes, and used, for example, for minor repairs. In any case, the company must organize control over the safety of the instrument.

The procedure for storing tools must be organized by the company itself. A convenient way is to record the issued instrument in special accounting documents. For example, in order to monitor the safety of tools, an organization can keep a log of issued tools or cards for recording the issue of tools (for example, create personal cards for each employee and reflect the tools received in their hands). What information needs to be included in the accounting card, how to draw up the document correctly? Let's take a closer look.