Form MB-2. Accounting card for low-value and high-wear items

Form MB-2 (Card for accounting for low-value items)

Organizations that own inventories organize a warehouse accounting system in the company to ensure their safety. This is due to the need to ensure proper control over the safety of valuables, as well as to comply with an important rule reflected in the Federal Law “On Accounting” - every fact of economic life must be documented.

Changes in 2013 allowed Russian enterprises and merchants to use independently developed forms of primary documents. For the most part, subjects of economic relations use the forms contained in the album of a unified “primary” as a basis.

Card MB 2

/ Standard documents / Forms of accounting and reporting

Form No. MB-2 Approved by Decree of the USSR State Statistics Committee dated December 28, 1989 No. 241 __________________________ +———-+ (enterprise, organization) OKUD code ¦ ¦ +———-+ ACCOUNTING CARD FOR LOW-VALUE AND FAST-WEAR ITEMS +——————————+ Last name, acting., o. _____________________ ¦Workshop, department, ¦Storeroom¦Timekeeping room¦ Profession ___________________________ ¦area ¦ ¦No.

¦ Position ___________________________ +————+———+———¦ ¦ ¦ ¦ ¦ +———————————————————————¦ ¦ Subject ¦ Issued ¦ Returned ¦Act of you-¦Term ¦Number ¦ ¦ ¦ ¦ ¦being ¦service-¦pas- ¦ +————-+—————-+—————+——-¦by ¦port ¦ ¦name-¦nomen-¦date¦if-¦under- ¦date¦if-¦under-¦but-¦yes-¦ ¦ ¦new- ¦cla- ¦ ¦honest¦writing ¦ ¦honestly¦writing "measurement" size¦ ¦ ¦ ¦nik ¦ ¦ ¦schika¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ (bri-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦gadi-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ra) ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+——+—-+——+——+—-+——+—-+—+—+——+——-¦ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦10 ¦ 11 ¦ 12 ¦ ¦ +——+—-+——¦ ¦ +——+—-¦ ¦ +——+——-¦ +——+——+—-+——+——+—-+——+—-+—+—+——+——-¦ +——+——+—-+——+— —+—-+——+—-+—+—+——+——-¦ +———————————————————————+ Print with reverse without header part. : ———— Used to account for low-value and wearable items issued against receipt to an employee or foreman (for a team) from the dispensing storeroom of a workshop for long-term use. Filled out in one copy by the storekeeper for each employee who received these items. To account for tools (devices) issued to a worker from the shop storeroom for short-term use, a tool mark is used, which is returned to the worker when the tools are handed over to the storekeeper. For each tool stamp, which indicates the number of the tool distribution storeroom, the workshop number, and the worker’s personnel number, the storekeeper issues only one tool.

Form MB-2 card for accounting for low-value and wearable items

One copy remains in the structural unit, and the second is sent to the accounting department.

Basic provisions for the admission of vehicles to operation and the responsibilities of officials to ensure road safety; act on the recording of material assets received during the dismantling and dismantling of buildings and structures (form n m-35); record sheet for the issuance of special clothing, safety shoes and safety devices (form n mb-7) act of acceptance of the completed construction of the facility by the acceptance committee (form n ks-14) form n m-35. To reflect the entry and movement of property that, according to the accounting rules, has become part of fixed assets from the category of low-value and wear-out items, unified forms of primary accounting documentation n mb-2, a card for recording low-value and wear-out items can be used.

To reflect the entry and movement of property that, according to accounting rules, has been transferred to fixed assets from the category of low-value and wear-out items, unified forms of primary accounting documentation can be used, the act of disposal of low-value and wear-out items.

The card for recording low-value and wear-out items in the MB-2 form is used to record low-value and wear-out items issued against a receipt to an employee for long-term use. Acts of disposal are subsequently attached to acts of write-off (form n mb-8).

On the formation of a new subject of the Russian Federation within the Russian Federation as a result of the unification of the Krasnoyarsk Territory, the Taimyr (Dolgan-Nenets) Autonomous Okrug and the Evenki Autonomous Okrug on the formation of a new subject of the Russian Federation within the Russian Federation as a result of the unification of the Kamchatka region and the Koryak Autonomous Okrug on the formation of a new subject within the Russian Federation Russian Federation as a result of the unification of the Irkutsk region and the Ust-Orda Buryat Autonomous Okrug on the formation of a new subject of the Russian Federation within the Russian Federation as a result of the unification of the Chita region and the Aginsky Buryat Autonomous Okrug, federal law on the general principles of organizing local self-government in the Russian Federation (law on local self-government) n 131-FZ Federal Law on Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity n 255-FZ Federal Law on State Benefits for Citizens with Children n 81-FZ Federal Law on Higher and Postgraduate Professional Education n 125-FZ Federal Law on the Application of Control cash register equipment when making cash payments and (or) payments using payment cards (law on cash registers) n 54-FZ traffic rules.

The most pressing issue in 2021 is the resolution of the State Statistics Committee of the Russian Federation dated 30. On approval of the form of calculation for accrued and paid insurance premiums, which is costly for the internal movement of non-financial asset objects.

It is filled out in one copy by the storekeeper for each employee who received these items, or is issued to materially responsible persons.

The act of disposal of low-value and wear-out items in the MB-4 form is used to design the breakdown and loss of low-value and wear-out items.

Record sheet for the issuance of protective clothing, safety footwear and safety equipment, form n ks-14.

Form N MB-2. ACCOUNTING CARD FOR LOW-VALUE AND FAST-WEAR ITEMS

The purpose of creating a card for recording low-value items. Since the year, in connection with the entry into force of the federal law No. 402-FZ form. Act on the recording of material assets acquired during the dismantling and dismantling of buildings and structures, form n MB-7.

Form MB-2 download

A corresponding entry is made about this in the record card for low-value and wearable items (form n mb-2). It is filled out in one copy by the storekeeper for each employee who received these items, or is issued to materially responsible persons.

Account card for low-value and wearable items, MB form

N 71a (form MB-02) - used to account for low-value and wearable items issued against receipt to an employee for long-term use. Accounting card for low-value and wear-and-tear items, form MB-2, a document, the need to draw up which arises if necessary.

standard for filling out an accounting card for low-value and wear-and-tear items (standard interindustry form n mb-2). In this material we will learn how to draw up the mb-2 form (an accounting card for low-value items) and what are the requirements and tips for it. Approved by the resolution of the State Statistics Committee of the Russian Federation dated n 71a.

The act of disposal of low-value and wear-out items in the MB-4 form is used to design the breakdown and loss of low-value and wear-out items. Accounting card for low-value and wear-out items decree. How to correctly fill out the MB-2 accounting card in the MB-2 form approved by the State Statistics Committee.

Act of disposal of low-value and wear-and-tear items in form MB-4.

Form inv-16 order of the Ministry of Health and Social Development of the Russian Federation dated 15. The standard intersectoral form n mb-2 was approved by the Decree of the State Statistics Committee of the Russian Federation dated 30. The acceptance certificate of the completed construction of an object by the acceptance committee Resolution of the State Statistics Committee of the Russian Federation dated 71a (ed.) on approval of unified forms of primary accounting. Acts of disposal are then attached to acts of write-off (form n mb-8).

Source: https://official-document.ru/kartochka-mb-2/

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 fixed assets, including some types of workwear and shoes, computer and office equipment, bedding, dishes, household equipment, various spare parts, etc.

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.

Who fills out the document

The document is prepared by the responsible employee of the organization - usually either a storekeeper or a household manager.

In this case, the recipients of the products must sign the document stating that the products were handed over to them.

How to create a card, document features

If you found yourself on this site, it means that you most likely needed to create an accounting card for low-value and high-wear items.

First of all, let's say that now almost any internal documents can be made in free form (since 2013, the mandatory use of unified forms has been abolished at the legislative level).

• You can create your own accounting card in any form, but if your company has its own template developed and approved in the accounting policy, draw up the document according to its type. In addition, many companies prefer to use previously commonly used standard forms, in this case it is the MB-2 form. This is due to the fact that you don’t need to think much about the structure and content of the card; the finished sample is convenient and easy to fill out, which greatly facilitates the work of storekeepers and other employees of the organization who use this document.
• The next point regarding the design: information in the form can be entered by hand (without blots, errors or edits, legible and understandable) or on the computer, but if you created an electronic form, it must be printed. This is necessary so that responsible persons can sign their autographs under it.
• Place a stamp on a document only when the requirement to use stamps for approval of documentation is specified in the local regulations of the enterprise.

Make the card in one copy , enter information about it in a special accounting journal - these should be available in all organizations.

Place the completed and signed form in a folder with other similar papers and keep it for the period prescribed by law or established in the regulatory documents of your company.

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.

Form MB-2. Registration card for low-value and wear-and-tear items - sample filling, form

In this material we will learn how Form MB-2 (Card for Accounting for Low-Value Items) is compiled and what requirements and recommendations exist for filling it out. We will provide step-by-step instructions for filling it out, analyze common errors and answer the most common questions.

Form MB-2 (Card for accounting for low-value items)

Organizations that own inventories organize a warehouse accounting system in the company to ensure their safety. This is due to the need to ensure proper control over the safety of valuables, as well as to comply with an important rule reflected in the Federal Law “On Accounting” - every fact of economic life must be documented.

Source: https://expresspool.ru/karty-i-scheta/kartochka-mb-2.html

What is the MB-2 form?

If the organization has material assets in the form of equipment or work clothes, we can talk about the presence of low-value property. Despite the low cost, the accountant must ensure control over the issuance of this property to employees.

For this purpose, Goskomstat has developed a primary document in the MB-2 form “Card for recording low-value and rapidly wearing objects.” The document was approved by Resolution No. 71a of October 30, 1997. and has a form in accordance with the OKUD 0320001 classifier.

We recommend that you familiarize yourself with an example of the MB-2 form.

Important! The accounting card is used to reflect the fact of transfer of low-value and rapidly wearing property to a company employee for long-term 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 fixed assets, including some types of workwear and shoes, computer and office equipment, bedding, dishes, household equipment, various spare parts, etc.

Step-by-step instructions for filling out

The unified card form can be divided into several parts, each of which must contain the information necessary for disclosure, namely:

• Document header – includes information about the organization;
• The table required to reflect the data on the document being compiled and the accounting accounts, let's call it Table 1;
• Information about the employee accepting valuables for use;
• A table used to disclose information directly about low-value property (Table 2).

Let's take a closer look at all the components of the MB-2 accounting card.

• Document header:

1. Company name;
2. Division name.

• Table 1:

1. Date of drawing up the card;
2. Operation type code;
3. Subdivision;
4. Kind of activity;
5. Accounting accounts (correspondent account and analytical accounting account);
6. Personnel number of the employee of the organization - the recipient of the valuables.

• Information about the company employee:

1. Surname and initials;
2. Profession;
3. Position held in the organization.

• Table 2:

1. The item to be transferred (name of the valuables and brief characteristics, nomenclature number accepted by the company);
2. Information on the number of items issued, date of transfer and signature of the employee;
3. Information about low-value property returned to the organization by the employee (quantity, date, signature of the receiving storekeeper of the company);
4. Document – ​​the basis for disposal of objects (number and date);
5. Service life of low-value objects;
6. Number of the technical passport of the property.

The completed document must be confirmed by the person who compiled it. For this purpose, the employee authorized to fill out puts his signature and transcript on the MB-2 card, and also indicates the position and date of preparation of the document.

We recommend that you familiarize yourself with an example of filling out the MB-2 form.

Important! The main meaning of the MB-2 card is to record the movement of objects during their use and reflect these actions in accounting.

Card MB 2 example of filling

Standard interindustry form N MB-2

Approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a

CARD N _____ ACCOUNTING FOR LOW-VALUE AND FAST-WEAR ITEMS ——— ¦ Codes ¦ ——- Form according to OKUD ¦ 0320001¦ ——- according to OKPO ¦ ¦ ——— Organization _________________________________ Structural division ________________________ ———————————— —————— ¦Date ¦Code ¦Structural ¦Type of activity- ¦Correspondent-¦Table-¦ ¦assist- ¦type ¦tour ¦body¦account ¦no-¦ ¦tav- ¦ope- ¦subdivision ¦ ————— measures ¦ ¦ divisions ¦ radios ¦ division ¦ ¦ counting ¦ code ana-¦ receiving-¦ ¦ ¦ ¦ ¦ ¦ sub- ¦ lit.

¦ ¦ ¦ ¦ ¦ ¦account ¦ ¦ ¦ —— —— ——- ——— —— ——— ——- ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ —— —— ——- ——— — — ——— ——— Last name, i., o.

_________________________________________________ Profession ________________________________________________________________ Position _______________________________________________________ —————————————————————————- ¦ Subject ¦ Issued ¦ Returned ¦ Certificate ¦ Term ¦ Number ¦ ¦ ¦ Disposal service - ¦ —————— —————— —————— ——— would ¦port¦ ¦name-¦number-¦date¦co- ¦signature¦date¦co- ¦ signature¦ ¦ ¦ ¦ ¦ ¦nie, mark- ¦clat-¦ ¦or- ¦work.

¦ ¦li- ¦storehouse-¦but-¦date¦ ¦ ¦ ¦ka, size¦ ¦ ¦ches-¦ (briga-¦ ¦comb-¦schika ¦measure¦ ¦ ¦ ¦ ¦ ¦number ¦ ¦your ¦dire) ¦ ¦yours ¦ ¦ ¦ ¦ ¦ ¦ ———- —— —- —- ——- —- —- ——- — —- —— —— ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10¦ 11 ¦ 12 ¦ ———- —— —- —- ——- —- —- ——- — —— —— —— ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ - - - ——- —- —- ——- — —- —— —— The card was filled out by _____________ __________ ______________________ (position) (signature) (signature transcript) “__”________ 19__

Card MB-2 sample filling

Standard intersectoral form No. MB-2 Approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a

Typical mistakes when drafting a document

Despite the fact that the accounting card does not belong to the category of documents difficult to fill out, some violations still occur in the work of responsible persons.

Let's look at the table for typical violations observed when filling out a low-value property registration card.

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