Act M 7 unified form of filling rules. Material storage conditions

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This form is used to formalize acceptance material assets that have a quantitative and qualitative discrepancy, as well as a discrepancy in assortment with the data of the supplier’s accompanying documents; is also compiled when accepting materials received without documents; is legal basis to file a claim with the supplier or sender.
In case of drawing up an acceptance certificate receipt order(Form No. M-4) is not issued.
This is a typical intersectoral form approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

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How to correctly fill out a materials acceptance certificate

At the top of the act, the names, addresses, telephone numbers, sender, supplier and recipient of the materials are indicated, as well as the place where the act was drawn up, the start and end time of acceptance. If the cargo was insured, then indicate Insurance Company. In addition, the corresponding lines indicate the number of the quality certificate, the number and date of the accompanying document (invoice), the number and date of the contract for the supply of materials.

On the 1st page of the form in the section “According to accompanying transport documents indicated" the data from the supplier's invoice is indicated.

On the 2nd page, the storage conditions of the products at the recipient's warehouse, the condition of the containers and packaging of the products are written. It also indicates how the quantity of missing products was determined.

On the 3rd page of the act, the identified information about defects, damage, shortages and surpluses of materials with the exact quantity and cost is indicated.

The conclusion is on page 4 acceptance committee and lists the documents attached to the act.

Note! The act is drawn up by the commission in two copies with mandatory participation financially responsible person and a supplier representative. Each member of the commission, including the storekeeper who receives the materials, signs the act. The act is approved by the head of the organization receiving the materials.

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Fill out the form without errors in 1 minute!

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This form is used to formalize the acceptance of material assets that have a quantitative and qualitative discrepancy, as well as a discrepancy in assortment with the data of the supplier’s accompanying documents; is also compiled when accepting materials received without documents; is a legal basis for filing a claim with the supplier or sender.
In the case of drawing up an acceptance act, a receipt order (form No. M-4) is not issued.
This standard intersectoral form was approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

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View sample filling: p.1 p.2 p.3 p.4

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How to correctly fill out a materials acceptance certificate

At the top of the act, the names, addresses, telephone numbers, sender, supplier and recipient of the materials are indicated, as well as the place where the act was drawn up, the start and end time of acceptance. If the cargo was insured, then the insurance company is indicated. In addition, the corresponding lines indicate the number of the quality certificate, the number and date of the accompanying document (invoice), the number and date of the contract for the supply of materials.

On the 1st page of the form, in the section “According to the accompanying transport documents,” the data from the supplier’s invoice is indicated.

On the 2nd page, the storage conditions of the products at the recipient's warehouse, the condition of the containers and packaging of the products are written. It also indicates how the quantity of missing products was determined.

On the 3rd page of the act, the identified information about defects, damage, shortages and surpluses of materials with the exact quantity and cost is indicated.

The 4th page contains the conclusion of the acceptance committee and lists the documents attached to the act.

Note! The act is drawn up by the commission in two copies with the obligatory participation of the financially responsible person and the supplier’s representative. Each member of the commission, including the storekeeper who receives the materials, signs the act. The act is approved by the head of the organization receiving the materials.

*A free warehouse accounting program will help you simplify your documentation.

How to automate work with documents and avoid filling out forms manually

Automatic filling of document forms. Save your time. Get rid of mistakes.

Connect to CLASS365 and take advantage of the full range of features:

• Automatically fill out current standard document forms
• Print documents with signature and seal image
• Create letterheads with your logo and details
• Create the best commercial offers (including using your own templates)
• Upload documents in Excel, PDF, CSV formats
• Send documents by email directly from the system
• Maintain inventory records using a barcode scanner

With CLASS365 you can not only automatically prepare documents. CLASS365 allows you to manage an entire company in one system, from any device connected to the Internet. It is easy to organize effective work with clients, partners and staff, to maintain trade, warehouse (warehouse accounting program) and financial accounting. CLASS365 automates the entire enterprise.

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Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, containers, spare parts, construction and other materials. In the article we will tell you about an example of filling out M-7, and we will give the procedure for compiling it.

Receipt of materials to the organization is carried out in the following order:

• a) under sales and purchase agreements, delivery agreements, and various agreements in accordance with the law
• b) by producing materials on our own;
• c) making a contribution to the authorized (share) capital of the organization;
• d) received by the organization free of charge, including under a gift agreement

Receipt of materials to the organization

Why is Act M-7 needed?

To register material assets that are not accompanied by payment documents and have discrepancies with the data from the accompanying documents, an act of acceptance of materials is drawn up in form No. M-7. This form can be the legal basis for making claims against the supplier.

How to correctly fill out a materials acceptance certificate

At the top of the act, the names, addresses, telephone numbers, sender, supplier and recipient of the materials are indicated, as well as the place where the act was drawn up, the start and end time of acceptance. If the cargo was insured, then the insurance company is indicated. In addition, the corresponding lines indicate the number of the quality certificate, the number and date of the accompanying document (invoice), the number and date of the contract for the supply of materials.

• On the 1st page of the form, in the section “According to the accompanying transport documents,” the data from the supplier’s invoice is indicated.
• On the 2nd page, the storage conditions of the products at the recipient's warehouse, the condition of the containers and packaging of the products are written. It also indicates how the quantity of missing products was determined.
• On the 3rd page of the act, the identified information about defects, damage, shortages and surpluses of materials with the exact quantity and cost is indicated.
• The 4th page contains the conclusion of the acceptance committee and lists the documents attached to the act.
• The act is drawn up by the commission in two copies with the obligatory participation of the financially responsible person and the supplier’s representative.

Each member of the commission, including the storekeeper who receives the materials, signs the act. The act is approved by the head of the organization receiving the materials.

Registration of M-7 without documents with received materials

Form M-7 is also issued when accepting materials received without documents; is the basis with legal point view for filing claims with the supplier (sender). When filling out the M-7 form, the necessary data on the MC, for which there are no special lines, are indicated in the “Other data” section.

The “Passport data” column is filled in if the discrepancies relate to materials containing precious metals and stones. The act is drawn up by the selection committee consisting of at least three people

, in the presence of the person responsible for storing the materials and a representative of the supplier or, in his absence, a representative of a third-party (disinterested) organization.

Drawing up an act: features

Category “Questions and Answers” Question No. 1.

Why do you need the M-7 form?

This act is drawn up in the event of discrepancies in the receipt of materials; it can also be drawn up when there are no accompanying documents for submitting claims to the supplier upon acceptance of the goods. Question No. 2.

How many copies of the act must be filled out and who must sign?

Drawed up in two copies, signed by members of the commission An act of acceptance of materials is drawn up if the supplier has violated the terms of the contract regarding the volume, quality or quantity of material assets. This document is also necessary when there are no accompanying documents for delivery. Exists set form

materials acceptance certificate – M-7, which becomes the basis for filing a claim against the supplier.

• The act must indicate the following information:
• Names of the recipient and supplier of material assets.
• Addresses and telephone numbers of both parties.
• Place of drawing up the act.
• Acceptance time.
• Quality certificate number.
• Data from the supply agreement, invoice or other accompanying document.

Information about the insurance company, if the cargo was insured.

• The materials acceptance certificate form consists of 4 pages
• Page 2. Conditions for storing materials at the recipient's warehouse. On this page you need to describe the condition of the package. Here the fact of discrepancy between the quantity of goods in fact and documents is noted, if there is a shortage.
• Page 3. The shortage of material assets or their surplus is noted in more detail, notes are made about defects, damage, damage, etc. The quantity of goods (materials) and their cost should be entered into the act.
• Page 4. Conclusion of the acceptance committee. This page should also list all accompanying documents attached to the materials acceptance certificate.

The commission draws up the act in two copies. The commission must include a financially responsible employee of the enterprise receiving the material assets, as well as a representative of the supplier. The act is signed by all members of the commission, approved by the head of the recipient organization. This document, together with accompanying documents transferred to the purchasing and accounting departments.

How to correctly draw up a materials acceptance certificate

Acceptance end time

This information will confirm the legality of processing documents the next day after receipt of the cargo. If accepted a large number of cargo, the end of acceptance actually occurs the next day after receipt. The taxpayer accepts VAT as a deduction only in relation to materials taken into account. Indicating the exact start and end time of acceptance will indicate the time of actual acceptance if there is a discrepancy between the timing of receipt at the warehouse and the date of registration of documents.

Details of accompanying documents

By primary documents The recipient verifies the quantity and quality of the delivered cargo from the supplier.

Details of the contract with the supplier

The presence of a contract is mandatory, since this document can be used to identify the delivery. A company may have several contracts with one supplier, the terms of which differ, for example, on the possibility of deferred payment or the provision of discounts. If the act does not indicate the details of the contract, in the event of an audit, inspectors will have suspicions that such a document was not drawn up. The organization's expenses will thus be considered unjustified.

Mark for calling a supplier representative

Confirms that the buyer has notified the supplier of the place and time of shipment of material assets. When drawing up the act, a representative of the supplier or an independent party must be present. The exception is cases where the supplier has agreed to unilateral acceptance of the cargo. A representative of the supplier or carrier may refuse to arrive at the place of shipment or sign the document. In this case, a note about the call of a representative of the second party will be evidence of the buyer’s fulfillment of his obligations.

Sealing mark

Information about the sealing of the cargo should be contained in the waybill, but additional notes in the act would be useful. If the recipient accepted the cargo with intact seals, then responsibility for shortages or damage to the goods lies with the supplier or carrier.

Material storage conditions

The buyer is interested in the safety of materials and the creation of conditions for their storage. If storage conditions are violated, losses cannot be attributed to the norms of natural loss.

Recording the fact of packaging damage

If damage to the packaging is detected, the recipient may file a claim against the supplier or carrier. If, as a result of damage to the packaging, the recipient is forced to purchase a new one for further implementation goods, a note about packaging defects will justify the costs.

Method for determining missing cargo

The shortage can be determined by weighing, recalculating places, and measuring. The quantity of received materials must be determined in the units of measurement specified in the accompanying documents.

Shortage (surplus, mismatch, waste)

If the received materials do not correspond to the quality, assortment and quantity specified in the supplier’s documents, acceptance is carried out by a commission created by order of the head of the purchasing enterprise. A conclusion is drawn up on the basis of which claims will be made against the supplier.