Certificate of acceptance and transfer of documents to another person: sample. Certificate of acceptance and transfer of documentation sample form Certificate of acceptance of transfer of accounting documents sample of filling

In the process of carrying out activities in the organization, there may be a change in the general director or other officials. In this regard, it is necessary to correctly transfer the documentation. It is simply impossible to transfer important documents - the parties must draw up an act of acceptance and transfer of documents (you will find a sample of 2019 at the end of the article). This act will be strong evidence of what kind of papers were transferred at a particular point in time.

What kind of document is it and does it have to be drawn up?

The act of acceptance and transfer of documents is formed within the framework of corporate relations. This is a document that displays the transfer of accounting, constituent and other documents from one person to another (or from one organization to another). The act signed by the representatives of both parties confirms the fact that one participant in the legal relationship transferred the documentation, and the second received it.

In the current legislation, there is no requirement that the act of acceptance and transfer of accounting documents or other internal documentation must be drawn up without fail. But despite this, officials often use it. The document has legal significance, and if the case comes to court proceedings due to the loss of any papers, etc., it will act as important evidence.

This document is especially important if there is a change of the head, his deputies or the chief accountant. This process is always accompanied by the delivery of cases, so every little thing is important here. Before signing the act, the interested party must check the package of documents provided to her, otherwise she may subsequently face unexpected troubles.

In what cases is an act required?

An act of acceptance and transfer of documents, a sample of which will be presented below, is necessary in such cases:

when transferring documentation from one employee to another;

when changing executives in the organization;

when moving important documents within the enterprise;

when depositing papers for storage in the company's archive.

Features of drawing up a document

The form of the act of acceptance and transfer of documents has not been established at the legislative level. Each organization has the right to develop it as it sees fit. The document must include the following details:

its full name;

date and place of compilation;

company name;

composition of the commission (upon its appointment);

a detailed list of documents transferred from one individual to another;

assigned registration numbers of documents, files, etc .;

FULL NAME. and signatures of persons (who passed and who accepted);

signatures of members of the commission.

When drawing up an act of acceptance and transfer of accounting documents, considerable attention should be paid to the papers that are transferred in the original. The act must make a note about this. If the party that accepted the financial documentation loses any document and tries to blame the other party for this, you can always prove your case in court. It is also recommended to make copies of all transferred papers.

Drawing up an act when changing the general director

Drawing up an act of acceptance and transfer of documents when changing a director is a typical procedure associated with the specifics of corporate relations. Part of the documentation is extremely difficult to recover, so the fact of the transfer is carefully recorded. The receiving party must pay great attention to checking the constituent documents, licenses, powers of attorney, contracts. If necessary, photocopies of the most important papers and a list of documents are attached to the act.

The direct obligation of the general director to transfer the documentation under the act is not recorded anywhere. However, in paragraph 4 of Art. 29 of the Law "On Accounting" dated 06.12.2011 No. 402-FZ states that when changing the head of the company, it is necessary to ensure the transfer of accounting documents. Each organization determines the order of transfer independently. The provisions governing the mandatory transfer of documentation from the former CEO to the new one should be enshrined in the local regulations of the organization.

Drawing up an act when changing an accountant

An act of acceptance and transfer of documents when changing the chief accountant must be drawn up so that the new employee has an accurate list of available papers. If the accounting documentation includes strict reporting forms, a separate act should be drawn up on them. The transfer of the seal should also be formalized with a new act. During the transfer of cases, representatives of a specially created commission may be present.

The act of acceptance and transfer of documents (a sample of a simple form can be used as an example) is drawn up on the company's letterhead.

The document can be generated on a computer or filled in by hand.

The act is drawn up in duplicate, one for each of the parties.

Each copy must be signed by officials and members of the special commission (if it was created).

Certification with a seal is not required, but it can be done if desired.

The act should contain a complete list of the transferred cases (folders). If necessary, a separate application can compile a detailed inventory of the attachments to them. It is necessary to correctly indicate the name and the number of available copies of documents.

If the transfer of valuable documents is carried out, the full details of the organization and passport data of interested parties are indicated in the act. When transferring standard documentation, you can use a simple form of the act.

Since the general director and chief accountant are financially responsible persons, they are required to take an inventory of property and documents before transferring cases. This is stated in paragraph 22 of the Methodological Instructions, approved. by order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n.

Upon the dismissal of the former chief accountant, it is not reflected in the current legislation.

However, to mitigate the potential negative impacts, the organization should arrange for the transfer of cases from the former chief accountant to the new chief accountant.

The procedure for transferring cases from the former chief accountant to a new chief accountant takes place in several stages.

When transferring cases from the former chief accountant to the new chief accountant, the following algorithm should be followed:

Step 2. Acquaintance of the new chief accountant with the order to transfer cases
Step 3. Inventory of property and liabilities of the organization
Step 4. Checking the status of accounting and reporting
Step 5. Acceptance - transfer of documents from the former chief accountant to the new chief accountant
Step 6. Obtaining clarifications from the former chief accountant
Step 7. Drawing up and signing the act of acceptance and transfer of cases

Step 1. Acquaintance of the new chief accountant with the job description

The new chief accountant needs to be clear about his job responsibilities in order to organize his work and understand what to look for when accepting cases from the previous chief accountant.

To do this, the new chief accountant should familiarize himself with the job description.

Step 2. Acquaintance of the new chief accountant with the order to transfer cases

The transfer of cases is carried out on the basis of the order of the organization.

The order must indicate the full name of the person. the person taking over the cases (the new chief accountant), the person transferring the cases (the former chief accountant), and other persons involved in the transfer of cases (manager, secretary).

The transfer order should indicate:

the reason for the transfer and acceptance of cases (dismissal of the chief accountant);

the timing of the acceptance and transfer of cases and the period for which the acceptance and transfer of cases is carried out. If the chief accountant resigns of his own free will (clause 3 of article 77 of the Labor Code of the Russian Federation), then the employer has two weeks to terminate the employment contract (article 80 of the Labor Code of the Russian Federation). In this case, it is advisable for a period of 2 weeks;

primary accounting documents (contracts with suppliers, buyers and other counterparties, acts, invoices, etc.);

accounting and tax registers;

accounting certificates;

accounting (financial) and tax reporting;

reporting to off-budget funds;

acts of reconciliation with tax authorities, acts of tax authorities on inspections carried out;

inventory lists;

cash documents, statements and

personnel documents, documents confirming wage arrears and personal income tax deductions;

job responsibilities of accounting staff;

list of persons entitled to sign on primary documents;

other documents related to the organization and maintenance of accounting and tax accounting.

The documents to be transferred must be filed. In their absence, an appropriate entry is made in the act of acceptance and transfer and an inventory is drawn up.

After that, you should familiarize yourself with the accounting policy on accounting and tax accounting for the previous two years and the current period - the period that can cover the field audit (clause 4 of article 89 of the Tax Code of the Russian Federation).

Then it is important to assess the compliance of accounting and accounting policies and current legislation (for example, the creation of reserves, the consistency of the application of accounting policies, the correctness of the formation of the result, etc.).

Also, the financial statements are checked for compliance of its indicators with the accounting data.

In addition, the correctness of the calculation of taxes and contributions, the submission of declarations and calculations is checked.

Of course, it is simply not realistic to check all primary documents for the new chief accountant because of their large number.

In this case, you can selectively check the availability of primary documents, the correctness of filling in its details and reflection on accounting accounts and in tax accounting.

The criterion for a spot check can be large amounts for which business transactions were carried out.

It is also advisable for the new chief accountant to familiarize himself with the audit reports, acts and decisions based on the results of the audits carried out. This will allow you to get an idea of \u200b\u200bthe typical mistakes of the former chief accountant, shortcomings in his work, which were identified by the auditing authorities.

Step 5. Acceptance - transfer of documents from the former chief accountant to the new chief accountant

The chief accountant must receive the following documents:

Constituent and registration documents

Articles of Association, Articles of Association;

Registration certificate;

Certificate of registration with the tax authorities;

Certificate of registration with the Pension Fund, Social Insurance Fund;

Documents related to the organization of accounting

Accounting policy on accounting;

Tax accounting policy;

Accounting chart of accounts;

Job descriptions for accounting employees;

Accounting and tax registers

Turnover - balance sheets for all accounting accounts;

Accounting and tax registers for all accounts;

Accounting, financial and tax reporting

Financial statements;

Declarations and calculations for all taxes;

Purchase and sales books;

Register of received and issued invoices - invoices;

Inventory documents

Inventory order;

Inventory lists (acts) and collation inventories;

Documents relating to relations with tax authorities

Tax audit reports;

Reconciliation statements with tax authorities;

Fixed asset accounting documents

Order on the creation of a commission for the acceptance of fixed assets;

Acceptance certificates - transfer of fixed assets in the form No. OS-1;

Inventory cards for fixed assets in the form No. OS-6;

Fixed assets write-off certificates

Documents for the accounting of inventory items

Material accounting cards;

Receipt orders in the form No. M-4;

Requirements - waybills according to the form No. M-11;

Cash accounting documents

Cash book, income and expense cash orders;

Money orders;

Bank statements on current accounts;

Cashier-operator's journal and Z-reports;

Documents for the accounting of labor and wages

Labor contracts;

Order of employment, dismissal, bonuses;

Staffing table;

Time sheets;

Settlement and payroll;

Documents for settlements with accountable persons

• Expense reports;

Documents for accounting of settlements by counterparties

Contracts with suppliers and buyers;

acts of reconciliation with debtors and creditors;

waybills, acts of work performed, services rendered

Other documents

Primary documents for the accounting of loans, financial investments, intangible assets;

Accounting certificates;

Waybills;

Forms of strict reporting;

Power of attorney;

other documents;

Step 6. Obtaining clarifications from the former chief accountant

The explanations may relate to accounting and tax accounting, the procedure for interaction with other departments or divisions of the company, as well as with counterparties, an auditing company and tax authorities.

Step 7. Drawing up and signing the act of acceptance and transfer of cases

The transfer of cases is formalized by an act of acceptance and transfer of cases, which should indicate all the main points characterizing the state of the transferred cases as of the date of transfer and include as much information as possible collected and processed during the transfer of cases.

The act of acceptance and transfer of cases can be drawn up by the organization in any form, since the acceptance and transfer of cases is not regulated by regulatory documents.

The act of acceptance and transfer of cases should reflect:

FULL NAME. persons who submit and receive cases;

date of transfer of cases;

the period for which the transfer of cases was carried out;

the date and number of the order on the basis of which the acceptance and transfer of cases was carried out;

name and number of documents transferred (cases, folders, filing);

series and numbers of unused bank checkbooks, strict reporting forms;

a list of documents that are missing (lost) at the time of the transfer of cases;

all errors, violations, shortcomings, shortcomings that were discovered in the process of transferring cases, in the preparation of primary documents,

the number of seals, stamps and the like transferred.

the last auditor's report on the reliability of the accounting (financial) statements;

characteristics of accounting and tax accounting.

Characteristics of accounting and tax accounting may include the following sections:

1) organization of accounting.

This section analyzes the Accounting Policy.

Here the organizational structure of the accounting service, the staffing of the accounting department, the distribution of official duties between the accounting staff, the qualifications of accounting employees can be indicated.

In addition, this section notes the level of automation of accounting and tax accounting, the use of software and legal reference systems.

2) accounting of funds.

This section indicates the presence of a cashier and an agreement on full individual material liability, the presence of a cash register and documents for it and its maintenance, the presence of control tapes and a cashier's journal, the results of an inventory of cash, forms of strict reporting and checkbooks, compliance with storage conditions and accounting for cash and cash documents.

The section should also contain a list of all settlement and other accounts opened in bank branches, the amounts of balances on them, reconciled with current accounting data and the latest bank statements;

3) accounting of fixed assets and intangible assets.

This section notes the results of checking the accounting system of these assets, the state of documenting the operations of their registration and disposal, the accrual of depreciation on them and other points;

4) accounting of inventories (goods, finished products and materials).

This section marks the results of checking the accounting of inventories and the compliance of accounting data with the actual availability of values.

For this, the results of the inventory and further actions to eliminate the identified discrepancies (shortages or surpluses) are indicated.

It is also noted that there are agreements on full liability of warehouse workers;

6) the state of accounting at other sites.

This section describes the procedure for accounting for financial investments, profitable investments in tangible assets, loans and credits, settlements for dividends, reserve capital, additional capital, etc., and notes whether the accounting procedure is in compliance with the legislation;

3) the state of accounting for settlements with counterparties, tax authorities, state non-budgetary funds, employees of the organization.

This section contains information characterizing the verified data on the amounts of accounts payable and receivable (including the presence of overdue and bad debts, balances of accountable amounts, the presence of acts of reconciliation of mutual settlements with debtors and creditors, the results of the inventory, the presence of acts of reconciliation with the tax authorities)

This section also assesses the quality of claim work, the state of settlements with tax authorities and state non-budgetary funds.

According to settlements with employees of the organization, information on the availability of labor contracts is indicated, the state of personalized accounting and wage arrears are analyzed.

7) accounting (financial) statements;

This section indicates the discrepancies between the data of the accounting and tax reporting with the data of accounting and tax accounting and written explanations of the former chief accountant about the reasons for the discrepancies;

8) storage of documents.

This section should describe the procedure for registering cases and submitting cases to the archive, compliance by the organization with the rules for the preservation of cases, their storage and destruction;

9) a list of primary accounting documents, accounting and tax registers, transferred according to the inventory.

This section also indicates account balances based on the signed by the retiring chief accountant and the head of the balance sheet.

The balance sheet, signed by the former chief accountant and manager, confirms the opening balances at the date the cases were received.

The act of acceptance and transfer of cases is drawn up, as a rule, in two copies, one of which is kept in the organization, and the second remains with the former chief accountant.

The act is signed by all parties who took part in the procedure for accepting and transferring cases (that is, the new chief accountant, accepting cases, the former chief accountant, transferring cases, as well as members and chairman of the commission), and approved by the head of the organization.

case transfer inventory accounting policy

The act of acceptance and transfer of documents is intended to formalize the procedure for sending significant documentation according to a specific list. This form serves as an option to confirm the receipt of a certain document by a certain person.

Purpose of the document

The form of the act is filled out by legal entities if they intend to transfer significant legal documents in the following situations:

1. Documents to other legal entities under the contract.
2. Personnel documents for the transfer or dismissal of employees, as well as the liquidation of units, etc.

The document records the fact of delivery of business papers, allowing you to subsequently prove the fulfillment of your obligations to the other party. The act can be filled out both as part of the fulfillment of obligations under the contract, and in other situations at the request of the parties, one of which needs documentation.

A properly drawn up act of acceptance and transfer has legal force, since the preparation and signing of this paper will serve as evidence of the actions taken in the proceedings in court.

The document is signed between the two parties in duplicate, one copy for each of the parties - the sender and the recipient.

Required details

Despite the fact that in Russian laws there is no approved uniform form of the document, certain requirements should be observed when drawing up and signing the act. Otherwise, the document will be considered invalid and cannot be used as proof of receipt by the addressee of the required document.

1. The document must have a title.
2. The date when the act was drawn up and the place of its execution are indicated.
3. The company transferring the documents shall enter its full name in the act as the sender.
4. The specific responsible person who issued the act is indicated: his position and full name.
5. Enter information about the addressee, i.e. the person who must receive certain documents. The name of the organization is written in full, indicating the form of ownership.
6. The document must necessarily reflect information about the person who must receive a list of documentation: full name and position.
7. Information about documents can be entered in the form of a table, which contains information about the name of the documents, their registration numbers.
8. The deed of acceptance must contain the signatures of the responsible employees of the enterprise involved in the process of transferring documents from both sides.
9. The document is legally significant and needs to be certified by a seal in the organization that drew up such an act.

This form can be filled in in the case of transfer of documentation between individuals. In this case, instead of the full name of the legal entity, the passport data of the parties is indicated, and the signatures are not certified with a seal due to their absence.

If the documents are submitted in the original, information about this must be reflected in the act. In case of loss or damage, the drawn up act will allow you to resolve the situation with the relevant authorities. Since the risk of losing documents is always present, it is recommended to make copies of all originals on the eve of the transfer.

On the video about the registration of the transfer of documents

The act of acceptance and transfer of documentation is also applied in the work of the personnel department. When transferring important personal documents, not only an act is drawn up, but their compliance with the list specified in the act and their authenticity is also checked. This will avoid unwanted litigation if any claims arise between the employee and the organization.

Registration of the act of acceptance and transfer of documents is not a strictly mandatory procedure. However, in some cases, the transfer of documents between counterparties is accompanied by its signing. The act of acceptance and transfer of documents has legal significance, therefore, in the event of any disputable situations and disagreements between the parties who signed it it has probative value and can be used in court.

The act of acceptance and transfer of documents is also created within enterprises - for example, when transferring personnel, accounting and other documentation when changing employees. In this case, the documents must pass a preliminary check for their content and completeness, so that the employee who accepts the documents does not face unexpected troubles.

Files

Basic rules for drawing up an act of acceptance and transfer of documents

There is no unified standard sample for filling out this document, therefore enterprises and organizations have the right to independently develop its template or draw up a document in free form. It can be filled in both in simple writing and printed on a computer. An act of acceptance and transfer of documents is drawn up on a regular A4 sheet in two copies - one for each of the interested parties. Moreover, each copy must be signed by the heads of organizations or persons authorized to do so.

If necessary, the document can be certified with a seal, but this is not necessary, because since 2016, legal entities have the right not to use seals and stamps in their activities.

Also, the act must contain a certain list of mandatory information. In particular, it should be indicated here information about the parties, between which the fact of transfer of documents is recorded, as well as full list of transferred documents with their clear name and quantity. If the originals of the documents are transferred, this must be indicated in the act (in case of their loss, claims will be presented to the party in whose hands they were at the time of demand), if copies, then they must be certified by the transferring party.

It should also be noted that in case of transfer of the originals of the documents, the transferring party must obtain their copies.

In cases of special value of the transferred documents, it is advisable to enter into the act more complete information about the enterprises (full details with the PSRN, TIN, KPP, etc.), as well as the passport data of the employees involved in the transfer process. If standard documents are transferred, you can limit yourself to a simpler form of the act.

Instructions for filling out the acceptance certificate of documents

From the point of view of office work, this act has a completely standard form and should not cause any particular difficulties when filling out. In this example, documents are transferred from one enterprise to another.

• First, the name of the document is written with a short designation of its essence.
• The line below indicates the city in which the organization issuing the act works, as well as the date of its execution.
• Next, information about the company that transmits the documents is entered: its name is entered with an indication of the organizational and legal form (IP, LLC, OJSC, CJSC), as well as the position of the person in charge (usually the Director, General Director write here or indicate another person authorized to sign such type of employee's documents) his last name, first name, patronymic (in full).
• Then all the same is entered about the second side: the name of the organization, position, surname, name, patronymic of the person in charge.

After entering information about the enterprises, you need to write a complete list of transferred documents.

As a rule, such acts are drawn up in cases where the list of documents to be transferred is either particularly valuable or rather impressive, therefore it is best to arrange their list in the form of a table.

In the first column, you need to enter the serial number of the transferred document in this table, in the second - the full name, in the third - the date of its preparation, in the fourth - the number of the document in the internal document flow. In the fifth column, you must indicate the original or a copy (certified) is transferred to the second organization, and the sixth column - the number of sheets contained in the document.

If necessary, the table can be expanded by adding any additional information to it.

Under the table, you should write how many copies of the act were drawn up and how many interested parties received in their hands, as well as sign the heads of both enterprises.

After the signing of the act on the acceptance and transfer of documents, the party that accepted it automatically assumes all responsibility for the completeness, content, safety of the transferred documentation.

When transferring material assets under a lease, purchase and sale agreement received by the company free of charge, it is important to record the fact of transfer of values \u200b\u200bfrom one side to the other. The act of transferring material assets is an important document and performs several functions:

• Is a confirmation of the transfer of values \u200b\u200bfrom one side to another;
• By signing the act, the receiving party assumes responsibility for the transferred goods;
• Contains a complete detailed list of the transferred values.

Delivery and acceptance certificate of goods: required details

Companies have the right to develop their own forms of documents that they will use in their activities. However, the legislation contains a number of requirements that will need to be taken into account when drawing up documents. In particular, all forms used must contain the mandatory details listed in Part 2 of Art. 9 of Federal Law No. 402-FZ of December 6, 2011 No.

Mandatory details that must contain the act of acceptance and transfer of goods:

• Name of the document: "Act of acceptance and transfer of goods and materials";
• Date of filling out the document;
• The name of the company that compiled the document;
• The document should reflect the essence of the fact of economic life - if it is an act of acceptance and transfer of material values \u200b\u200b(sample below), then information on the transfer of goods from one side to the other;
• The size of the measure of the fact of economic life in physical or monetary terms (indicating the units in which it is measured);
• The positions of the persons who signed this sample of the act of acceptance and transfer of goods and are responsible for the execution of this event or transaction;
• Signatures of responsible persons and decryption of signatures (surnames, initials) or other details that will help to identify them.

The details listed above are universal and mandatory for all primary documents. In addition to the listed details, a sample of an act of acceptance and transfer of goods and materials must contain a complete detailed list of goods, the transfer of which is formalized by this act: listing of names, number of goods for each position, cost.

The document is drawn up in 2 copies - one copy for the transmitting and receiving side of the value. The list of officials who have the right to sign primary accounting documents is determined by the head of the company. Such powers can be determined by order of the head, job description or other internal document of the organization.

In what currency should the primary documents be drawn up?

It is worth noting that one of the mandatory details that the act of acceptance and transfer of goods contains is the value of the monetary measurement of the fact of economic life, indicating the units of measurement. There is no clear indication that primary documents must be drawn up only in rubles. However, it should be borne in mind that accounting objects (assets, income, expenses, etc.) must be reflected in rubles. Financial statements are also issued in Russian rubles. Thus, given these 2 facts, the primary documents that confirm the facts of economic life must be drawn up in rubles.

If you work with foreign counterparties and the use of foreign currency is due to the need, you can do the following: provide several columns for different units of measurement or draw up an additional document that will explain the content of a document drawn up in currency.