The act of acceptance and transfer of material assets. Form of the act of acceptance and transfer of material assets Transfer of commodity-material assets during a change

Material assets are the main and important asset of the company. It is very important to organize clear control over inventory items in the company: this is ensured primarily by the preparation of documents. For example, an act of acceptance of the transfer of material assets is drawn up. Let's take a closer look at who, when and under what circumstances should draw up the act, whether there is a unified form of the act, and what the employer faces in its absence.

Form of the act of acceptance and transfer of material assets

The unified form of the form is not approved by law. Therefore, the company will have to develop the form itself. Do not forget that the law establishes mandatory details that must be included in the primary document. Thus, the form for the act of acceptance and transfer of material assets (and other documents), according to federal law, must contain the following details:

document's name;
the date the form was completed;
the name of the company that compiled this document;
content, the essence of a fact of economic life;
the amount in which a fact of economic life is measured in physical or monetary terms (be sure to indicate the unit of measurement);
the act of accepting the transfer of material assets must contain an indication of the positions of the persons between whom the transaction was made, the citizen who is responsible for its registration, or the name of the position of a citizen or several citizens responsible only for the registration of the accomplished event;
personal signatures of all responsible persons with a transcript (indicating their surnames and initials or other details that allow the identification of these persons).

As an example of an act of acceptance of the transfer of material assets, you can use, for example, an act of acceptance and transfer of valuables for storage in form No. MX-1 or other documents. Unified forms can be supplemented with the necessary details or unnecessary ones can be removed. The developed form of the act must be consolidated in the company's accounting policy.

Act of acceptance of transfer of material assets upon dismissal

Financially responsible persons in a company may change or be absent for various reasons. It must be remembered that the very concept of “material liability of an employee to the employer” means his obligation to compensate the employer for the actual damage caused. Of course, an employee can be held liable, but, as a rule, employees bear limited liability (within the limits of average monthly earnings).

Therefore, the transfer of goods and materials when changing the MOL (materially responsible person) is necessarily accompanied by an inventory - that is, determining the real condition and quantity of material assets transferred under the responsibility of another employee. This happens both in the event of dismissal of the responsible employee and in the event of his going on vacation. The transfer of goods and materials to the financially responsible person during inventory takes place with the participation of the “old” responsible employee and the “new” one - the one who will replace him.

The obligation to carry out an inventory in such cases does not depend on the taxation system applied. If you do not correctly formalize the acceptance and transfer of inventory items, the employee’s liability statement (you will find a sample at the end of the article), the employer will have difficulty identifying the person at fault in the event of damage to property or its loss. Yes, the agreement on full financial responsibility is also valid during the employee’s vacation; responsibility for the valuables continues to remain with him. The transfer of fixed assets from one MOL to another must be formalized correctly, and this is not only in the interests of the employer, but also in the interests of the employee: if something happens during the employee’s vacation, he will be able to prove his absence and non-involvement in the loss. In this case, it will be very difficult for the employer to find and prove the involvement of the truly guilty person.

The employer must remember that in order to conclude an agreement with an employee on full financial responsibility, the employee’s position must be included in a special closed list approved by a special resolution of the Ministry of Labor dated December 31, 2002 No. 85. If the employee’s position is not indicated in the list, then it is impossible to conclude an agreement with him on full financial responsibility.

An act of financial responsibility (form), which will formalize the transfer of valuables from one employee to another employee, can be issued directly between financially responsible persons. To develop such a document, you can take, for example, the unified form No. OP-18 as a basis.

Inventory assets can also be transferred from one responsible person to another with the help of another party - directly the employing company, which in this case acts as an intermediary: the company takes the values back from the “old” responsible person and then gives them to the “new” one under responsibility. In this case, the act that formalizes the transfer of material assets is drawn up in at least two copies (one for the employer and one for the employee) and will confirm the transfer of property to the company and the absence of property claims against the employee who is resigning from the employing company. After this, in order to transfer the property to the “management” of the new MOL, 2 copies of the act for the transfer of valuables to the new financially responsible person are drawn up.

Act of acceptance and transfer of material assets for storage– a document reflecting the fact of transfer of inventory items (material assets) for safekeeping. After the conclusion of this act, all financial responsibility is transferred to the custodian. Together with him, it is necessary to draw up a transaction in which the provision of services will be specified. The deal is concluded and signed by both parties.

The acceptance and transfer act of goods and materials has a standard recommended form MX-1, is used quite often, and is one of the standard documents. This form may be modified to conveniently reflect additional information. It records an act related to the acceptance and transfer of certain material assets for storage. Its value lies in the fact that it is in this act that the fact of the transfer of value between two persons is recorded (from the depositor to the custodian)

A depositor is a person who gives one or another material value for safekeeping. The custodian is responsible for accepting this value. The act specifies all the necessary information about inventory items and features associated with their storage.

The act of acceptance and transfer of material assets. Sample filling

Let's consider the data that must be present in the act of acceptance and transfer of goods and materials:

Full name of individual entrepreneurs or individuals;
name of company;
address and contact details of the depositor and custodian;
term, conditions and list of inventory items transferred for safekeeping;
name of the act and date of its conclusion;
signature of both participants, seal.

The form is filled out on both sides, both by the person who accepts the value and by the depositor. It is necessary to indicate the date of the agreement and its serial number. This data is attached to the acceptance certificate itself. The specific location where goods and materials will be accepted is indicated. At the same time, their shelf life is indicated. A table is compiled where all the values will be listed.

After this, it is necessary to write down all the individual features associated with storage, a list of rules that the custodian of goods and materials must follow in order to transfer all the valuables in complete safety. The form is signed by both parties and must be stamped along with the signatures.

What documents should be used to document the transfer of assets between financially responsible persons in one department? Is an order for inventory required when changing financially responsible persons (change dated 10/01/2010), if there is an order for mandatory inventory dated 09/22/2010? Is it possible to formalize the transfer of an OS invoice for internal movement, since it reflects the entire quantity of OS, or is an Acceptance and Transfer Certificate No. OS-1 required for each OS separately? The obligation to carry out an inventory when changing financially responsible persons - on a separate basis, different from the annual inventory before drawing up annual financial statements - is established in paragraph 2 of Art. 12 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. According to paragraph 1.5 of the Guidelines for the inventory of property and financial obligations (approved.

Order to change the materially responsible person

After release, the order is registered in a specially kept journal, and the employees between whom the labor relationship of transfer of material assets has arisen must familiarize themselves with it and sign it. The listed papers included in the documentation package are a sufficient legal basis for the transfer of powers from the employee transferring the property to the newly hired one.

Info

Download a sample order to change the financially responsible person REFERENCE: Financial responsibility for the storage and sale of property begins after the signing of the transfer and acceptance certificate by the parties and the authorized commission. Conclusion When a financially responsible person is dismissed from office, the entrusted property must be re-registered in favor of the employee who has resumed duties.

Transfer of wasps between financially responsible persons

In addition to the director, the document must be marked by the designated responsible person and the employee appointed as the supervisor. The mark consists of the full names of the listed persons, the names of their positions and the time of their familiarization with the order.

Important

An order to change the financially responsible person is not the only document in the system of distribution of material assets. After its publication, a standard employment contract regarding his swearing is concluded with the employee.

liability (individual/collective, partial/full). Neglecting the standard form of the document can play a cruel joke on the employer, since such an order may be declared invalid in the event of litigation, which, unfortunately, is not uncommon in the field of servicing material assets.

On the transfer of fixed assets

This document releases the responsible person from his current position, followed by the conclusion of an agreement with another employee. An important nuance: the procedure for accepting and transferring recorded values should be completed before the dismissal or appointment of the previous responsible person to another position, since this is the only way to resolve any disagreements that arise immediately, without lengthy proceedings.

Thus, changing the financially responsible person is a process that is possible only after an inventory has been taken, the procedure for which is determined at the legislative level. Based on the results of the inspection, an act of acceptance and transfer of property is drawn up, dismissing the materially responsible person from office.

Order on transfer of fixed assets

First of all, you need to prepare a package of documentation on the basis of which the newly hired employee is registered in the position, then:

issue an order to conduct an inventory;
set a date for it;
appoint members of the authorized commission.

On the day appointed by the order, at the place of storage of the transferred property, the following are collected:

commission members;
resigning employee;
newly hired employee.

Based on the situation, an inventory check report is drawn up if the resigning employee transfers property to an intermediary, in the absence of a timely accepted replacement. If a replacement is found, then the inventory simultaneously serves as a transfer of entrusted property to the new employee.

This document contains a list of all valuables under the responsibility of the rotating employee, their accounting quantity, purchase price and market value. In addition, the act must display the details of the acceptance and delivery of the registered property and the date when the presence of the valuables was confirmed.

The transfer and acceptance certificate can be drawn up on the basis of inventory documents. There is no legally defined form for this document, so it is drawn up freely, taking into account the above nuances.

The order of the Ministry of Finance provides for mandatory endorsement of the acceptance certificate not only by the heads of the enterprise and structural unit, but also by the chief accountant. It is the latter who is responsible for additional verification of the compliance of the data specified in the act with the results of the audit.

Transfer of fixed assets from one supposedly to another sample order

Despite the significant importance of this document, the order to change authorized persons is executed in the regime that is in place in the organization regarding the issuance of management orders. There are no special conditions for its preparation.
The mandatory requirements for its implementation are as follows:

the serial number is indicated;
release date;
name of company;
the reason for the transfer of entrusted property;
from whom and to whom values are transferred;
transfer order (inventory);
information about the participants in the procedure;
appointment of the commission.

The order is signed by the head of the organization, or the person currently performing his duties.
When dismissing and hiring a new employee, the acceptance certificate comes into force only if an employment contract and a liability agreement are drawn up with the newly hired person. We carry out an inventory of fixed assets An inventory check is understood as an action by the employer that ascertains the safety of entrusted property or certifies the presence and extent of shortages of entrusted valuables.
This procedure is necessary, since it is it that completes the formation of the legal basis for the transfer of authority to preserve goods or other valuables belonging to the employer. It is carried out in the interval between the dismissal of the financially responsible person and the hiring of a new employee in his place.
Next, the document is certified by the signatures of the parties and the signatures of the commission members. Next to each signature is a handwritten transcript of the surname.
ATTENTION: If a shortage is detected, the employee transferring the property must bear financial responsibility. The newly hired person accepts property only upon its availability. Order Such an order acts as an order from the head of the organization; it is drawn up upon the fact of conducting an inventory, with the transfer of entrusted property from one employee to another. The order is the basic basis on which the transfer procedure rests. Refers to the organization’s local documentation, on the basis of which, in case of arrears of valuables, the employer has the right to recover its cost.

Attention

OS-1 (approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7) is used primarily for registration and accounting of transactions of acceptance and transfer of fixed assets between organizations or transactions of acceptance (commissioning) of a created fixed asset. When changing the MOL, the object is not disposed of from the fixed assets or is re-included in the fixed assets and put into operation.

If you follow the Guidelines for the use of unified forms, strictly speaking, it is also not correct to use the Invoice for the internal movement of fixed assets, form OS-2, since this document is intended for registration and accounting of the movement of fixed assets within an organization from one structural unit to another, and when changing the MOL, the property itself does not move anywhere, it remains in the same departments, areas, etc.
If necessary, it is photocopied and all additional copies are properly certified and transferred to the destination (for example, to the heads of the structural divisions of the enterprise). Who should sign All orders issued within the organization always come on behalf of the highest official - the director (or an employee temporarily performing his functions).

Therefore, the first signature that should appear in a document is his; without this autograph, the document simply will not be valid. In addition, all employees specified in it must sign the order form, including those who are directly affected by the document and those who are responsible for its execution.

A stamp in an order is needed only when management requires its presence - there are currently no instructions in the law to endorse such orders using stamps.

Reception of goods according to the invoice confirms only the fact that the delivery of goods and materials was carried out by item in the specified quantity. Sometimes for optimal acceptance and transfer of goods and materials, the details in the invoice are not enough. Situations arise that require a detailed statement of all transferred assets. Let's consider in what cases an act of acceptance of the transfer of goods is necessary and what features should be taken into account when preparing it.

The act of acceptance and transfer of goods is a free form, which describes in detail all the characteristics of the assets, indicating characteristics, defects, quantity and cost.

Currently, the current legislation does not contain a unified form of the act of acceptance and transfer of material assets. But at the same time, Each fact of economic life is subject to registration by a primary accounting document, which is determined by Article 9 of Law No. 402-FZ “On Accounting”. The specified circumstances give organizations the right to independently develop forms of primary accounting documents, which are mandatory are approved in the accounting policy.

Application of the acceptance certificate

Let's take a closer look at the cases when this document is drawn up:

discrepancy in quantity and quality of material assets;
receipt of goods without documents;
transfer of material assets for safekeeping;
transfer of assets under a commission agreement;
transfer of values within the organization between structural divisions or financially responsible persons;
transfer of valuables for temporary use (for several hours or days).

Given below the sample can be used simultaneously with act of acceptance and transfer of inventory items for storage (form MX-1).

Form of transfer act MX-1

The transfer of cases when changing responsible persons is formalized by an act of acceptance and transfer of cases, but in certain situations given below A sample transfer and acceptance certificate for goods and materials can also be used. For example, to transfer keys to a safe, valuable equipment, etc.

Sample act of acceptance and transfer of property between financially responsible persons

Required details

The form must contain the following mandatory details:

Title of the document;
place of compilation;
Date of preparation;
information about the seller and buyer (name of organization, full name of director or individual entrepreneur, passport data, addresses and telephone numbers);
reference to the subject, number and date of the contract;
a complete description of the quality characteristics of the product, indicating defects;
signatures of responsible persons;
press of organizations.

One of the required details is the cost of the transferred inventory. At the same time, the seller is obliged to indicate the amount of VAT or the reason for tax exemption. In this case, the Buyer will not have any controversial situations with the possibility of refunding VAT or attributing the full cost to expenses for income tax purposes.

The document must also indicate the amount of funds received as of the date of transfer of material assets. Indication of the prepayment received is not mandatory, but can facilitate further settlement of mutual counter obligations, signing a reconciliation report, and in the case of transfer of payment for the supplier by third parties, it is mandatory to confirm the correctness of the calculations.

Legal subtleties

The transfer and acceptance certificate must be drawn up in at least two copies for each party at the time of transfer of inventory items. Only authorized persons can sign it. If the buyer is a legal entity, then the powers of the individual representative must be confirmed by a power of attorney.

It should be noted that the obligation to transfer material assets with the execution of the act must be reflected in the contract. It is advisable to make the document form itself as an annex to the contract. In this case, it has the same legal force as the contract itself. If you have a simple sample of the goods acceptance certificate, you can familiarize yourself in advance with the main columns that must be filled out.

The presence of an act of transfer of material assets can be very important for resolving controversial issues in court. It indicates the fact of acceptance and transfer of assets of proper quality and compliance with the entire procedure for the transfer and acceptance of goods. Proof of the absence of violations in the process of receiving goods is the following facts reflected in the document, namely:

material assets were inspected and accepted in the presence of an authorized representative of the supplier;
there is no discrepancy in quality and quantity;
delivery was carried out on time and without violation of delivery conditions;
there are no claims against the counterparty (supplier, buyer, forwarder, intermediary).

Storage of primary documents

For tax accounting purposes, primary documents must be stored for 4 years (clause 8, clause 1 Art. 23 Tax Code of the Russian Federation). It should be noted that if a loss is incurred, then documents confirming expenses must be kept for 10 years (clause 4 Art. 283 Tax Code of the Russian Federation).

For accounting purposes, primary documents must be stored for 5 years (Article 29 of Law No. 402-FZ “ About accounting»).

The acceptance certificate of inventory items (TMT) is written in a free form, in which all goods are scrupulously noted, displaying the quantity, valuation, parameters and defects. Today, existing legislation offers a unified template for the acceptance certificate of goods and materials. It is regulated by Resolution No. 66 of the State Statistics Committee of the Russian Federation dated August 9, 1999, which approved the MX-1 form.

At the same time, each type of economic activity is documented in a primary accounting document, which is reflected in Article 9 of Law No. 402-FZ “On Accounting”. The provisions of the Law give institutions the right to draw up templates for primary accounting acts themselves.

In the life of enterprises, circumstances often arise when it is necessary to organize the transfer of products due to various reasons, for example, vacation, illness, business trip, dismissal of a financially responsible employee. This action must be documented in an acceptance certificate.

Why do you need an acceptance certificate for the transfer of goods and materials?

Let's consider under what circumstances an acceptance certificate is drawn up:

Discrepancy in numbers and inventory parameters.
Arrival of goods and materials without documents.
Transfer of inventory items for safekeeping.
Transfer of assets by agreement of the commission.
Transfer of inventory items within an institution between departments or financially responsible employees.
Transfer of inventory items into temporary storage.

The example document below can be used together with the acceptance certificate for storage (form MX-1).

Receipt of products against an invoice implies the possibility that the goods delivered do not correspond to the quantity displayed on the invoice. However, there are circumstances when the actual quantity of products does not coincide with the declared quantity. To make a claim to the seller, it is necessary to reflect this circumstance in the acceptance certificate with recording of the identified discrepancies.

Acceptance of some types of goods and materials (for example, equipment) is carried out according to an act, since this is required by the procedure for its acceptance: inspection, determination of serviceability, etc. When sending inventory items for safekeeping, documents are drawn up describing the condition of inventory items, determining the conditions for their placement and appointing a materially responsible employee.

When signing an agreement for the supply of goods, the parties can write into the agreement a clause on the need to draw up an act of acceptance of the products upon transfer to the buyer.

The acceptance certificate of goods and materials is usually attached to the supply contract and is considered an integral part of the agreement. The standard document structure includes the following information:

Title of the document.
Date and place of completion.
Information about the parties to the contract displaying details, addresses and contacts.
Full names of responsible employees, details of their passports, powers of the represented parties.
The contract number and the date of its signing, according to which the delivery is ensured.
List of transferred goods and materials with display of quantity and price.
Qualitative parameters of goods and materials.
Final estimated amount.
Presence/absence of product defects.
List of identified discrepancies.
Claims based on acceptance results.

By agreement of the parties, other requirements may be displayed in the form, for example:

Terms of payment for shipped groups of goods (advance payment - full or partial, payment after acceptance of goods and materials).
Deadlines for final payment, display of the number and date of payment orders for advance payments.
Inclusion of certain groups of inventory items or named items in special acts.

Who needs a simple sample act of acceptance of the transfer of material assets

The acceptance certificate, which states the fact of delivery of goods with violations, with quality claims, is the basis for filing a claim with the supplier with an offer to replace the product or provide monetary compensation for losses. The return of rejected goods to the supplier is carried out on the basis of a return certificate (form TORG-2) with a display of the reason for the return and a detailed display of the identified deficiencies. If the cargo is lost or damaged during transportation, compensation for costs is carried out on the basis of an agreement, if such cases are provided for. Therefore, both parties need an act of acceptance and transfer of goods and materials.

Since the acceptance certificate is a mutual document, it must be signed by representatives of both parties (sender and recipient of the goods). Before starting the procedure for acceptance of goods and materials, it is required to check that there are representatives from each party with the appropriate authority to endorse the acceptance certificate.

Supporting documents of authority may be:

Availability of a power of attorney signed by the management of the institution.
Order to appoint a person with authority on behalf of the company
A notarized document for an individual, on the contract side.

To document the fact of acceptance of goods under a contract, you must:

Download the acceptance certificate form and edit it so that it complies with the terms of the contract, namely, remove unnecessary clauses and add the fields shown in the agreement.
Acceptance of inventory items is mostly carried out during warehouse visits, so the edited form must be printed in 2 copies to be filled out manually.
Carry out measures for external inspection, counting, reweighing, reconciling items, etc., depending on the type of product and the conditions of the acceptance and transfer procedure.
Identify defects together with the seller’s representative and write down comments in the report.
File a claim, if any, and if there are no comments, confirm in writing that there are no claims.
Check the contents of the act with the supplier’s representative and check that all information is correct.
Attach the document with the signatures of the parties and seals.

Inaccuracies, corrections and errors in acceptance documents are not permitted. If corrections are found in the acts, they must be rewritten before signing the documents.

In the previous section, we considered the situation when filling out the acceptance certificate was carried out during direct shipment of goods and materials from the supplier to the buyer at the warehouse of one of the representatives. However, there are circumstances where a third party is used in the shipping process. At the same time, it turns into an interested representative.

In such cases, papers for the transfer of goods and materials located in the warehouse of a third-party institution are written in three copies: for the seller, the recipient and the owner of the warehouse in which the goods are stored. In addition, additional copies of documents may be needed by the motor carrier, security agency, to ensure the integrity of the goods during transportation, etc.

A separate situation is the transfer of cargo for storage. Under such circumstances, the role of the acceptance certificate of goods and materials is a document filled out on the standard MX-1 form, signed by two parties: the owner of the goods and the receiving institution. The basis for placing goods and materials in someone else's warehouse is an agreement of responsible storage, confirming the quantity of cargo being transferred and its price, the number of deliveries and various additional conditions.

If, under such circumstances, there is a consignment note for the cargo signed by representatives, then the legislation does not require the mandatory completion of the MX-1 form. At the same time, in the event of conflicting circumstances, the invoice has legal authority in court.

What does it represent acceptance certificate of goods and materials for storage (form MX-1)?

This is a primary accounting form filled out by representatives of the owner of the luggage and the custodian, both an institution and an independent businessman, on the basis of a contract for storage of products. Acceptance certificate template Inventory for storage MX-1 regulated by Resolution of the State Statistics Committee of the Russian Federation dated August 9, 1999 No. 66.

According to the regulations, the MX-1 act can be used both for domestic storage of goods and for storage with the involvement of specialized organizations, which include banks, pawnshops, warehouses, hotels, as well as various commercial and non-commercial structures whose main activities , – ensuring storage of inventory items. A contract for the storage of inventory items with such companies is drawn up for a period specified in the agreement or “on demand”. Non-specialized custodians include institutions that store products free of charge.

Disputes that may arise during the acceptance and transfer of goods and materials for storage are regulated by Ch. 47 part 2 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation). Article 401 of the Civil Code of the Russian Federation (clause 1 of Article 901 of the Civil Code of the Russian Federation) states that the custodian company ensures full responsibility for goods and materials and, if the parameters of the goods deteriorate, is obliged to compensate the supplier for costs, unless otherwise reflected by the Law or agreement (Article 393, clause 1 Article 902 of the Civil Code of the Russian Federation).

The price of stored cargo for storage is indicated in column 8 of act MX-1 and is determined by agreement of the parties on the basis of a storage contract. The book price of inventory items of the institution sending the cargo for storage is not taken into account.