How to draw up an act of acceptance and transfer of funds. Act of acceptance and transfer of funds under a purchase and sale agreement Act of acceptance of transfer of funds form

An act of acceptance and transfer of funds is a document that records the transfer of money from one person to another. This document is usually an annex and an integral part of the concluded agreement (for example, a money loan agreement). The agreement reflects the intention to transfer a certain amount of money, and a sample act of acceptance and transfer of funds confirms that this transaction took place and the funds passed from one owner to another.

The deed is significantly different from a receipt for receiving money. A receipt is a confirmation of the receipt of funds, signed unilaterally by the recipient, who undertakes to return the money within a certain period. The act of acceptance and transfer of funds is a bilateral legal document into which each participant in the transaction can make their own additions and requirements.

By signing the completed form for the acceptance and transfer of funds, the parties to the transaction confirm that their obligations have been properly fulfilled and that there are no claims against each other.

This document does not have a unified form. The presented sample act of acceptance and transfer of funds contains the following mandatory details:

• date and place of compilation;
• name and details of the parties;
• grounds (details of the concluded agreement);
• the amount of transferred and received funds in a specific currency (indicated in both numbers and words);
• signatures of the parties.

If any of the participants in the transaction acts under a power of attorney, it is necessary to indicate the details and attach a notarized document to the deed.

Cash payments between legal entities or individuals (including individual entrepreneurs) occur not only when purchasing goods, works or services, but also, for example, when transferring money under a loan agreement or even under a gift agreement. In the general case, when payments are made by non-cash method, the fact of transferring money is confirmed by a payment document issued by the payer with a note from the bank that it has been accepted for execution. There is no need to require the recipient to confirm that the money has been transferred to him. But when payments are made in cash, a transfer and acceptance certificate can be drawn up. We will tell you about the form of such an act in our consultation and provide a sample of how to fill it out.

Is a cash acceptance certificate always necessary?

In the case when cash is paid for goods, work, services, a cash register receipt or a strict reporting form (SRF) is issued to confirm the fact of depositing money (Federal Law dated May 22, 2003 No. 54-FZ). Such documents are proof of depositing cash.

But in the case when the acceptance and transfer of cash is not carried out as part of commodity settlements between the parties, a corresponding act can be drawn up to confirm the transfer of money. For example, when cash is transferred under a loan agreement not for the purpose of paying for goods (work, services). Let us remind you that if the loan was issued to pay for goods, work or services, then when receiving money to repay the issued target loan, the lender must use the cash register and issue a check, but when issuing such a loan, the lender will be obliged to use the cash register only from 07/01/2019. By the way, the borrower does not use cash register under any circumstances (Letter of the Federal Tax Service dated September 18, 2018 No. ED-4-20/18186@).

In the case when an organization receives cash, confirmation for the depositor will be a receipt for the cash receipt order in form No. KO-1 (). But this does not prevent the parties from also drawing up an act of acceptance and transfer of money.

In addition, you cannot do without an act in the case when payments are made between individuals who are not individual entrepreneurs. After all, they should not use cash registers or issue BSOs, as well as fill out PKOs. For example, in the case when individuals pay each other for alienated real estate or a vehicle being sold.

Form of the act of acceptance and transfer of funds

For the act of acceptance and transfer of money, the sample is simple. It should indicate who transfers and who receives money, in what amount and for what. The act indicates the date and place of its preparation. Then it is necessary that the act of acceptance and transfer of cash (form) be sealed with the signatures of the persons who compiled it.

You can download the transfer and acceptance certificate using the link below.

Let's give an example of filling out an act of acceptance and transfer of money under a loan agreement between an organization and an individual.

Instead of drawing up an act of acceptance and transfer of cash, a receipt for receipt of money can be drawn up. Unlike a two-sided act, a receipt is drawn up by the person who received the cash, but contains the same information as the act (in particular, it indicates from whom and on what basis it was received, the amount of cash received).

Is an act of acceptance and transfer of funds drawn up at the cash desk?

When it comes to the acceptance and transfer of money at the cash desk when changing the cashier, then in this case, an inventory report of cash is usually drawn up in form No. INV-15 (approved by Resolution of the State Statistics Committee of August 18, 1998 No. 88). Such an act is drawn up by the commission in 3 copies: one copy is transferred to the MOL who handed over the valuables, the second to the cashier who accepted the valuables, and the third to the accounting department.

By putting his signature in the “Receipt” field, the “old” cashier confirms the transfer of money at the cash desk, and by signing the act, the “new” cashier confirms the receipt of valuables. In this case, drawing up an act of acceptance and transfer of money is not required.

The act of acceptance and transfer of funds is a document that certifies the fact of movement of material assets.

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In some cases, it is a necessary addition to the transaction, for example, a purchase and sale (Article 454 of the Civil Code of the Russian Federation). The act is drawn up if the parties have entered into a loan agreement (Article 807 of the Civil Code of the Russian Federation), as well as in some other situations.

What you need to know

The acceptance certificate is proof that the money was transferred. The absence of an act may provoke disputes and claims.

The agreement itself only determines the intentions for the transfer of material assets. At the same time, the act serves as evidence of their actual provision.

We remind you that the loan agreement is considered concluded not from the moment when the parties sign it, but only after the transfer of money (Part 1 of Article 807 of the Civil Code of the Russian Federation). Consequently, in such a situation, the act will determine the moment when obligations arise.

Concepts

So, the act of acceptance and transfer of funds is a document that has legal force if it contains the necessary details. It can act as evidence of the fulfillment of obligations by the parties.

Its main purpose is to confirm the fact of transfer of money from one party to another. An act is an integral part of any agreement, for example, a loan or.

Moreover, the main document is not recognized as valid until the funds are actually transferred in full. The parties confirm the completion of these actions by signing an act (Part 2 of Article 807 of the Civil Code of the Russian Federation).

The exception is cases of drawing up an act to certify the fact of transfer of the contents of the cash register when changing the cashier.

Some companies in this situation formalize this procedure differently, for example, by posting cash according to a standard act.

The main meaning of the document is to give an unambiguous idea that a certain amount of money was transferred in full by one person to another person.

Why is it better to formalize these transactions not with a receipt, but with an act:

Legal regulation

The concept of an act of acceptance and transfer of funds is absent in the legislation.

In the articles of the Civil Code of the Russian Federation devoted to the issues of legal regulation of a loan agreement, there is an indication that the fact of provision of funds is certified by a receipt or other similar document ().

The latter is the act of acceptance and transfer. As for other transactions, for example, purchase and sale, it is not at all necessary to draw up this document.

It is filled out at the request of the parties. The prudent attitude of the parties to the transaction at the stage of its execution will help to avoid serious problems in the future.

That is why it is better to draw up a deed when transferring money from one party to another. The legislator has not defined any single form of this document.

It is drawn up in writing, the content is arbitrary. But we must remember that the act indicates mandatory details. This ensures its validity.

The procedure for filling out the form for the acceptance and transfer of funds

A single form for the transfer and acceptance certificate has not been developed. The parties can formalize the fact of transfer of funds in any form.
The act must be drawn up in writing in two copies.

When one or both parties to the transaction are legal entities, the document is signed by their representatives and sealed.

A simple sample of a cash transfer and acceptance certificate will include the following mandatory details:

When describing the parties, you should indicate their passport details and residential address (for individuals), name (for legal entities).

Not all of its employees can act on behalf of an organization. That is why the act, as well as the contract, indicates the person who represents the interests of the company.

According to the purchase and sale agreement

The purchase and sale agreement () provides for the occurrence of obligations:

Thus, the act is necessary to confirm the fact of payment of funds for the goods. The document certifies the fulfillment of obligations by the buyer. Its preparation is not mandatory.

Moreover, it is not required in all cases. For example, when purchasing a product in a retail store, the customer is provided with a receipt after payment. Additionally, requiring an act in such cases does not make sense.

When making payments to an organization, the client can receive a sales or cash receipt (). They will serve as proof of payment for the cost of the goods.

It’s a different matter when an agreement is concluded between individuals. In such a situation, it is more difficult to confirm the fact of transfer of funds.

The act of acceptance and transfer of money is an excellent solution. The seller and buyer sign it at the time of transfer or delivery of funds.

Between individuals

The deed is most often concluded between individuals when making a transaction or loan. Usually, citizens choose between this document and a receipt.

We discussed the differences and advantages of the act above. The legislator allows the parties to make their own choices. The main thing is that the document meets certain requirements, namely, it is in writing and has mandatory details.

If the act is drawn up between individuals, then it must indicate information about them:

• passport information (series, passport number, date of issue and issuing authority);
• registration address.

This information is necessary to identify the parties. Individuals act on their own behalf, so they do not need to submit additional documents to confirm their authority, for example, a power of attorney, etc.

The rest of the information is the same as in other situations - name, date of registration, amount of money, grounds for transferring funds, etc.

When changing cashier

The process of receiving and transferring cases by the cashier is carried out in accordance with a certain procedure, which is approved by the head of the organization. These actions are contained in a special order.

The cashier is . When changing an employee, it is necessary to take an inventory of the cash register and document these actions.

When carrying out such operations, the employee himself must be present. He controls the process and takes part in it himself.

The sample act of acceptance and transfer of funds at the cash desk must necessarily contain information about the actual availability of property. If a shortage or surplus is detected, the cashier must provide an explanation in writing.

If he refuses to comply with this requirement, then the manager draws up an act in which he indicates the employee’s refusal to provide an explanation. This document must be signed by witnesses.

The transfer and acceptance certificate contains information about the employees (full name, passport data, address), as well as the address and name of the company where the procedure is performed.

The document must also contain information about the amount of money to be transferred to the new cashier.

The act is sealed with the signatures of employees. The document will be invalid if there is no indication of the date of the transfer of funds.

According to the loan agreement

Under the loan agreement, one party undertakes to provide the other party with money on the terms of repayment (Article 807 of the Civil Code of the Russian Federation). Funds must be returned within a certain period.

A loan agreement can either be compensated, when the borrower pays a certain amount of money for the provision of funds. Individuals and legal entities can act as parties to the agreement.

This agreement is real, that is, it is recognized as concluded from the moment the funds are transferred. The fact of signing an agreement does not entail the obligation of the lender to lend money.

That is why the Civil Code of the Russian Federation stipulates that the transfer of funds must be documented (Part 2 of Article 807).

A receipt or other act, for example, the acceptance and transfer of funds, can be used as a supporting document. The parties themselves determine how exactly they want to record the process of transferring money.

In case of conclusion

Certificate of acceptance and transfer of fundsmay be an appendix to a loan, gift, or purchase and sale agreement. If it is not drawn up, then it will be extremely difficult to prove that the funds were actually transferred - and this inevitably leads to all sorts of claims and disputes. Let's figure out how to avoid problems when drawing up such an act.

When is an act of acceptance and transfer of money drawn up?

In itself, the act of acceptance and transfer of funds is usually not an independent document and acts only as an annex to any agreement - paid (purchase and sale agreement, lease, etc.) or gratuitous (donation of money).

The only exception is the accounting act of transfer of funds, drawn up when transferring the contents of the cash register from one accountant to another. However, even in this case, experts recommend not drawing up an act, but conducting a cash inventory according to a standard act.

The point of drawing up such an act is to clearly confirm that a certain amount of money has been completely transferred by one person (individual or legal representative) to another person. Of course, this can be done with a receipt, but the document is more reliable. Reasons for this:

• the act of receiving funds is signed by both parties, not just one;
• the act does not impose obligations on either party, but only records the fact of transfer, so it is easier to use it as an annex to the agreement.

About a sample act of transfer of funds

The law does not contain mandatory requirements for this document, but in practice it contains the following information:

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• date, time and place where the act was drawn up;
• information about the parties involved in its preparation: for citizens, the minimum will be the full name and passport data, for organizations - the full name and registration data (but the more complete the information that allows you to reliably identify the party, the better);
• basis for transferring money: for citizens this is not necessary, but for commercial organizations it is extremely necessary, since they are prohibited from making donations in relations with each other; therefore, here it is necessary to refer to a paid agreement (purchase and sale, provision of services, etc.);
• the amount transferred (here it is better to use accounting rules and indicate it in both numbers and words);
• method of transfer (cash, bank transfer, transfer of bills, etc.);
• signatures and seals of the parties (if any).

Some subtleties of drawing up an act

In the event that a party acts not personally, but through a representative who must sign the act, a copy of the power of attorney must be attached to the document. In relation to legal entities on whose behalf their managers act, this is not required - it is enough to indicate in the text of the act that the person is acting on the basis of the charter.

If the act is drawn up as an annex to the agreement, it is best to copy the header (except, of course, the title of the document) from it. Uniformity not only looks better, but also serves as additional proof that the contract and the deed are interrelated.

Finally, since the act is a bilateral document, it has features that are not obvious at first glance:

• a party that disagrees with the form or content of a document has the right to make its own corrections to it, approved by the other party (it is more difficult to do this with a receipt or cash receipt/order);
• from double-sidedness it follows that there are 2 copies, so both parties receive the act (and this also eliminates possible claims in the future).

Involves payment by the buyer for the goods specified in the contractual terms. The transfer of funds must be confirmed by the seller with any document that will be useful to the buyer to confirm the fulfillment of his obligations under the contract.

If the seller cannot issue the buyer a check or payment receipt, then a receipt for receipt of money or an acceptance certificate can be drawn up. In this article we suggest downloading a sample act of acceptance and transfer of funds under a purchase and sale agreement. The form is available in word format for free at the end of the article.

A deed signed by both parties stating that the buyer has transferred funds to the seller in a certain amount is a document confirming payment and can, if necessary, be used in legal proceedings.

The fact of transfer of goods under the contract is confirmed by the act of acceptance and transfer of goods, a sample of which can be downloaded →.

Instructions for compilation

Like any document, the deed form must be correctly executed in order to have legal force.

1. The date must be indicated. Information about the locality where the transfer and acceptance certificate is executed is also provided.
2. The act is drawn up at the time of acceptance and transfer of money in the presence of both parties or their representatives acting on the basis of a power of attorney.
3. The form states who is the seller receiving the money and who is the buyer transferring the money.
4. Information about the parties to the transaction can be taken from the terms of the purchase and sale agreement.
5. It further states that the buyer transferred and the seller accepted funds in a certain amount.
6. It is necessary to write the number and date of the purchase and sale agreement, to which the transfer and acceptance certificate is drawn up. The act will be an annex and an integral part of the agreement.
7. They also indicate for which product the money was transferred to the seller.
8. An important point in the transfer and acceptance certificate is an indication that the parties have no claims against each other.