Registration of the act of acceptance of materials: form M7. Registration of the act of acceptance of materials: form M7 Act of acceptance of materials sample of filling

At present, for the most effective activity, the accounting department must have the following primary documents: forms of powers of attorney M-2 and M-2a, receipt order, act of acceptance of materials, limit-fence card, demand-invoice and others.

Forms of powers of attorney M-2 and M-2a.

Power of attorney - a primary accounting document of the established form, used to formalize the right of a person to act as a trustee of an organization when receiving inventory items sold by a supplier under a contract. The issuance of powers of attorney is carried out in the manner prescribed by the current legislation in the form No. M-2 or No. M-2a. Form No. M-2a is used by organizations in which the receipt of materials by power of attorney is massive.

The power of attorney is drawn up by the accounting department in one copy and issued against receipt to the recipient. The power of attorney must necessarily contain:

1. name and OKPO code of the organization that issued the power of attorney;

2. number and date of drawing up the power of attorney;

3. the validity period of the power of attorney (as a rule, no more than 15 days);

4 the name of the consumer and the payer - indicate the full name of the organization, its postal address, current account and the name of the organization's bank; if the consumer and the payer are the same, then in the “payer” field they write “same”;

4. passport details of the employee for whom the power of attorney is issued;

5. the name of the supplier - the organization from which you need to obtain values \u200b\u200bunder this power of attorney;

6. name, number and date of the document for which you want to receive values \u200b\u200b(paid invoice, payment order);

7. list of inventory items that should be obtained by power of attorney.

The power of attorney must contain a sample signature of the employee for whom it is issued. The power of attorney is signed by the head and chief accountant of the organization. At the end of the power of attorney, the seal of the organization is put.

M-4. Receipt order

This form is used to record materials coming from suppliers or from processing. The receipt order in one copy is drawn up by the financially responsible person on the day the valuables arrive at the warehouse.
One receipt note can be issued for several items of materials if they were received under one invoice.
For mass homogeneous cargoes arriving from the same supplier several times during the day, it is allowed to draw up one receipt note as a whole per day.

A receipt warrant must be issued for the actually accepted amount of values.

Insurance Company. The name of the company that insured the cargo is indicated. If the cargo has not been insured, then a dash is placed.

Document number (accompanying). Indicate the number of the document for which the materials were received, the invoice or the consignment note.

Document number (payment). The number of the document according to which the received materials were paid is indicated - a payment order or a payment request. Price (column 7). The cost per unit of material is indicated excluding VAT. VAT amount (column 9). The amount of VAT is indicated for the total quantity of material. Passport number (column 11). The passport number is indicated if the material contains stones or precious materials. A special passport is attached to such materials. Serial number according to the warehouse card index (column 12). The number of the material accounting card is recorded here (form M-17).

M-7. Acceptance certificate of materials.

This form is used to formalize the acceptance of material assets that have a quantitative and qualitative discrepancy, as well as a discrepancy in the assortment with the data of the supplier's accompanying documents; compiled also upon acceptance of materials received without documents; is a legal basis for filing a claim with the supplier, sender.
In the case of drawing up the acceptance certificate, the receipt order (form No. M-4) is not issued.

At the top of the act, the names, addresses, telephones, sender, supplier and recipient of materials, as well as the place of drawing up the act, the start and end time of acceptance are indicated. If the cargo has been insured, the insurance company is indicated.

On the 1st page of the form in the section "It was listed on the accompanying transport documents" the data from the supplier's invoice is indicated. On the 2nd page, the conditions for storing products at the recipient's warehouse, the state of containers and packaging of products are written. It also indicates how the quantity of missing products was determined. On the 3rd page of the act, the revealed information about marriage, combat, shortages and surpluses of materials with the exact quantity and cost is indicated. On the 4th page, the conclusion of the acceptance committee is given and the documents attached to the act are listed.

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 receiving the materials, signs the act. The act is approved by the head of the receiving organization.

An act is a document that, on paper, testifies to the accomplished actions or events. To draw up an act of acceptance of materials by quantity, there is a special form that must be used. An example of filling is presented in the template below. In addition to the standard unified form, there are special requirements, instructions and rules for filling out from the ministry.

The act of acceptance of materials indicates the accomplished action during the acceptance of materials. The document is used in the registration of goods that have material value, accompanied by payment documents and diverging from the forms (accompanying). In this case, an act on registration with form No. M7 is used. This form is a legal basis to provide the supplier with certain claims in the future.

The act of acceptance of the transfer of materials must include the following information: weight, quantity, integrity of the seal, brand, mark and other information. In addition, the integrity / condition of the container and packaging is indicated separately. Also, the document indicates the amount of material that is missing at the time of acceptance. Additionally can be drawn up.

The act is filled out by an authorized commission, in which there must be a warehouse manager, a supplier's supervisor, a representative of the supply department or another person of an uninterested enterprise.

The materials are compiled and signed in duplicate.

At the time of compilation, you should indicate:

1. The address of the organization that will receive the goods and the supplier.
2. Company names and contact details of the recipient and supplier.
3. Telephone numbers of both parties.
4. Date, year of acceptance.
5. The number of the certification document, invoice, contract, etc.
6. Information about the insurance company if the cargo was insured.

Document Sections

The form is divided into four parts:

• 1 page. Information about the documents attached to the product is written.
• 2 page. Description of the conditions where the goods were stored. This should describe whether the packaging is intact or not. If during the inspection it was revealed that the material is not in sufficient quantity or it is completely absent, this fact should be indicated.
• 3 page. All identified violations, if any, are stated in detail - battle, marriage, defects, etc. The quantity and their price are recorded.
• 4 page. The results of the expert commission are summed up, appropriate recommendations are given, additional annexes are attached.

The commission members include representatives of both stakeholders. Typically, it is headed by the organisation's accountable person and the supplier's representative.

An act of acceptance of materials is drawn up if the supplier has violated the terms of the contract in relation to the volume, quality or quantity of material values. Also, this document is required when there are no accompanying documents for the delivery. There is an established form of the act of acceptance of materials - M-7, which becomes the basis for filing a claim against the supplier.

The act must include the following information:

• Names of the recipient and supplier of material assets.
• Addresses and phone numbers of both parties.
• Place of drawing up the act.
• Acceptance time.
• Quality certificate number.
• Data of the supply agreement, invoice or other accompanying document.
• Information about the insurance company if the cargo was insured.

The form of the acceptance certificate of materials consists of 4 pages

• 1 page. Indicate the data of the accompanying documents for the goods.
• 2 page. Storage conditions for materials at the consignee's warehouse. On this page it is necessary to describe the state of the package. Here, they note the fact of a discrepancy between the quantity of goods in fact and documents, if there is a shortage.
• 3 page. The lack of material assets or their surplus is noted in more detail, notes are made about marriage, battle, damage, etc. The number of goods (materials) and their cost should be entered into the act.
• 4 page. Conclusion of the acceptance committee. This page should also list all accompanying documents attached to the act of acceptance of materials.

The commission draws up an act in two copies. The commission must necessarily include a financially responsible employee of the enterprise that accepts 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, along with accompanying documents, is transferred to the supply and accounting department.

How to properly draw up an act of acceptance of materials

End time of acceptance

This information will confirm the legality of the paperwork on the next day after the receipt of the goods. If a large amount of cargo is received, the end of acceptance actually occurs the next day after receipt. The taxpayer accepts VAT for deduction only in respect of materials taken into account. The indication of the exact time of the beginning and end of acceptance will be evidence of the time of actual acceptance in case of a discrepancy between the dates of receipt at the warehouse and the date of registration of documents.

Details of accompanying documents

According to the supplier's primary documents, the recipient verifies the quantity and quality of the delivered cargo.

Details of the contract with the supplier

The presence of a contract is mandatory, since the delivery can be identified by this document. A company may have several agreements with one supplier, the terms of which differ, for example, the possibility of deferred payment or the provision of discounts. If the details of the contract are not indicated in the act, in the event of an audit, the controllers will have suspicions that such a document was not drawn up. The expenses of the organization will thus be deemed unreasonable.

Supplier representative call mark

Confirms that the buyer has notified the supplier of the place and time of shipment of goods. A representative of the supplier or an independent party must be present when drawing up the deed. The exceptions are cases when the supplier has agreed to unilateral acceptance of the goods. The supplier's or carrier's representative may refuse to arrive at the place of shipment or sign the deed. In this case, the mark on the call of the representative of the second party will be evidence of the fulfillment by the buyer of his obligations.

Sealing mark

Information about the sealing of the cargo should be contained in the waybill, but additional marks in the act will be useful. If the consignee has accepted the goods with intact seals, it means that the responsibility for the shortage or damage to the goods lies with the supplier or carrier.

Storage conditions of materials

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

Fixing the fact of damage to packaging

If the container is damaged, the recipient can make 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 the further sale of the goods, the mark on packaging defects will become a justification for the costs.

Method for determining missing cargo

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

Shortage (surplus, re-grading, battle)

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 the order of the head of the buying enterprise. A conclusion is drawn up, on the basis of which claims will be made against the supplier.

An act of acceptance of materials of the M7 form is drawn up when material values \u200b\u200bare received without accompanying documents, or they did not come in full or do not correspond to the quality specified by the supplier. For such cases, there is a form M7 - this is a legal claim to the sender of the material, the supplier. If you have drawn up an acceptance act, then the M4 form (receipt order) is not issued. The act of acceptance of the M7 form was established and approved by the State Statistics Committee of Russia No. 71a.

Materials acceptance procedure

Acceptance of goods begins with verification of the forms. Together with them, transport, accompanying, or settlement documents must be transferred. If not available, contact the supplier. If the supplier reported that there are no documents, or they were lost along the way, it is necessary to issue an act of acceptance of materials form M7.

If there are documents with the product, you should check its quantity. The quantity of material must correspond to the figures indicated in the accompanying acts and the quantity ordered from the supplier. You can check the quantity and quality of the goods at the same time. If there is a quantitative discrepancy or a marriage and a fight, then you should call the supplier.

If there are no documents for received materials, what should I do?

It is necessary to involve all employees of the company to search for forms in their warehouse, in the accounting department, at the place of storage of the materials themselves. The presence of one type of acts from the listed ones is mandatory for acceptance:

• consignment note;
• quality certificate;
• waybills;
• invoice and any individual product documents.

In the absence of the listed documents, you must call the supplier, the driver, if there was a transportation company, then there as well. In case of loss or complete absence of documents for the goods, it is necessary to draw up an act of acceptance of materials of the M7 form.

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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 the assortment with the data of the supplier's accompanying documents; compiled also upon acceptance of materials received without documents; is a legal basis for filing a claim with the supplier, sender.
In the case of drawing up the acceptance certificate, the receipt order (form No. M-4) is not issued.
This standard intersectoral form was approved by the decree of the State Statistics Committee of Russia dated 30.10.97, No. 71a.

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How to correctly fill out an act of acceptance of materials

At the top of the act, the names, addresses, telephones, sender, supplier and recipient of materials, as well as the place of drawing up the act, the start and end time of acceptance are indicated. If the cargo has been insured, 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 "It was listed on the accompanying transport documents" the data from the supplier's invoice is indicated.

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

On the 3rd page of the act, the revealed information about marriage, combat, shortages and surpluses of materials with the exact quantity and cost is indicated.

On the 4th page, the conclusion of the acceptance committee is given and the documents attached to the act are listed.

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 receiving the materials, signs the act. The act is approved by the head of the receiving organization.

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