Accounting for inventory items in accounting: postings and documents. Accounting for the movement of material assets Reception of goods and materials by a storekeeper

Magazine "Warehouse and Equipment", No. 3–4, 2008 // April, 2008

The process of goods arriving at the distribution company's warehouse begins with procurement. It is the efficiency of interaction between the warehouse and purchasing services and the timely exchange of information that determines how prepared the warehouse will be for receiving goods and how quickly it can perform this function.

As a rule, the frequency and volume of deliveries is a stumbling block between the purchasing department and the warehouse. The purchasing department strives to make rare purchases in large quantities. At the same time, in order to maintain good relations with suppliers and to obtain additional discounts, purchases can be carried out according to a schedule convenient for suppliers. The warehouse is interested in uniform loading of its capacities and, therefore, a rhythmic flow of products. The root cause of the conflict is the lack of an inventory management system, as well as a unit that carries out unified management of them within the enterprise.

Optimizing an inventory management system is a long and complex process. However, there are a number of methods that will significantly facilitate the work of accepting goods into the warehouse in a fairly short time.

Supply plan

As a rule, the purchasing department interacts with a certain number of suppliers and has the ability to record and accumulate information about the duration of order processing and delivery of ordered products by suppliers. Having data on the duration of the order cycle, you can plan the date of receipt of goods at the warehouse. And knowing the maximum capacity of the warehouse for receiving goods per shift (or per day), it is possible to ensure a relatively uniform load on the warehouse with incoming goods from several suppliers. To do this, it is necessary to draw up a plan for placing orders with suppliers (and, accordingly, for supplying goods to the warehouse), in which the daily volume of incoming cargo will not exceed 75–80% of the warehouse’s maximum receiving capacity.

Obviously, the supply plan cannot be executed with absolute accuracy. Deviation of the actual delivery date from the planned one may occur for various reasons related to the reliability of suppliers and transport companies. However, in any case, the warehouse operation will be more uniform, and warehouse resources will be used more efficiently.

Implementation of planning can be carried out using both the functions of the corporate information system and simpler tools (MS Excel or MS Project).

A simplified example of drawing up and adjusting a schedule for the delivery of goods to a warehouse is presented in Figures 1 and 2.

At the first stage, data on the order cycle and supply volume are entered into the table. The sum of the volume of deliveries to the warehouse is compared with the effective capacity of the receiving department. The supplier's order date is then moved so that the total volume of deliveries to the warehouse does not exceed the warehouse's capacity and that deliveries occur on business days.

Rice. 1 Initial delivery schedule

Fig.2. Adjusted delivery schedule

Preparing the warehouse for acceptance

As a rule, in many warehouses no preparation is carried out at all for the acceptance of goods. Often the list and volume of goods to be accepted becomes known when the vehicle arrives at the warehouse.

This operating principle is accompanied by regular emergency situations and the appearance of queues of vehicles waiting to be unloaded. Due to the lack of prepared storage areas, goods can be placed in driveways, which subsequently significantly complicates the work of the warehouse.

The above problems can be avoided by timely receipt of accurate information about expected deliveries at the warehouse:

list of commodity items;

quantity, weight, volume of incoming goods (including for each product item);

timing of goods arrival;

storage periods of cargo, conditions of placement in a warehouse, taking into account the commodity neighborhood;

supplier name;

type of container (boxes, pallets); palletization standard, estimated number of pallets;

information on additional accompanying documentation (certificates of conformity, etc.);

the number of free places in the warehouse, their location (address).

For convenience, you should create a special document form into which this information would be exported automatically or entered manually, depending on the capabilities of the warehouse management information system.

With information about expected deliveries, the warehouse service can prepare space in the receiving area, determine the number of personnel to unload and check the quantity and quality of goods, prepare the necessary equipment, containers, packaging material, and then correctly and efficiently place incoming products for storage.

Organization of goods acceptance into the warehouse

The structure and number of operations for the acceptance of goods depend on the place of acceptance and the type of cargo, as well as on the type of vehicle by which the goods are delivered to the warehouse.
A generalized list of procedures for accepting goods into a warehouse, for example, of a distribution company is as follows:

entry of a vehicle into the warehouse territory;

control of the availability of shipping documentation;

definition of unloading gate;

delivering the vehicle to the ramp for unloading;

vehicle access to the unloading site;

external inspection of the vehicle and recording of faults, taking photographs if necessary;

opening vehicle doors;

supply of the required lifting vehicle;

visual inspection of received goods (each cargo unit);

supplying the necessary containers and placing them in containers (if necessary);

picking up a cargo unit by a vehicle and transporting it to the ramp;

acceptance of incoming cargo according to the number of packages in accordance with the accompanying documents;

reconciliation and preparation of accompanying documents;

execution of acceptance certificates indicating damage or shortage of cargo, if any;

transfer of necessary documents to the supplier and confirmation of receipt of the cargo in the database;

transportation of cargo to the acceptance area for final acceptance and preparation of goods for storage

Legal regulation of goods acceptance into warehouse

For a long time in our country, acceptance was carried out on the basis of two Instructions of the USSR State Arbitration Court No. P-6 and No. P-7, adopted back in the mid-sixties of the 20th century. Many companies are still guided by these regulations in their activities, although their mandatory application has been abolished. Thus, if the parties did not refer to the mentioned instructions in the contract or did not fix the conditions for acceptance of products in the contract, all issues regarding detected discrepancies are either not resolved at all or are resolved on the basis of a personal agreement between company representatives

Checking accompanying documentation

When vehicles arrive at the warehouse, first of all, the presence of accompanying documents (bill of lading, invoice, technical passport, GOST certificate of conformity, quality certificate, etc.) and their contents are checked for compliance with the conditions (sender, recipient, quantity, assortment , packaging, etc.) fixed in the supply contract. The absence of any of these documents should not suspend acceptance of the goods. In this case, a report on the actual availability of the goods is drawn up, and the acceptance report indicates which documents are missing.

Determining the safety of the appearance of the vehicle, containers and packaging

Before directly unloading the vehicle, the storekeeper responsible for acceptance checks the presence of the sender's or point of departure seals on the vehicles or containers, the serviceability of the seals, the imprints on them, the condition of the vehicle itself, and the serviceability of the container. In case of detection of violations, as well as the absence or malfunction of seals, an inspection report on the condition of vehicles is drawn up, or a note is made in the consignment note. Some companies practice photography or video recording of vehicles and cargo. Such visual information can greatly facilitate the process of agreeing on acceptance results with the supplier or transport company.

Unloading vehicles

Unloading of goods, as a rule, is carried out using various technical means. However, practice shows that goods often arrive at the warehouse in boxes, or, as warehouse workers say, “in bulk.” Loading and unloading operations with this method of transportation take considerable time, however, since the capacity of vehicles is used as efficiently as possible, enterprises often refuse pallet shipments.

In order to unload goods, for example, with a forklift, boxes (packages) are placed on pallets. Already at this stage, it is possible to form cargo units according to certain stowage standards. At the stage of registering a new product in the warehouse database, among other characteristics, it is determined how many packages can be stacked on a pallet in such a way that the capacity of the warehouse cells is optimally used. When unloading these goods in boxes (packages), they are placed on pallets in accordance with established standards. This information can be included in the task for receiving goods or transmitted to the storekeeper in the form of a separate document. Using this approach allows you to reduce the time for recounting goods, eliminate errors when determining the quantity of goods accepted, and also simplify work with cargo in all subsequent warehouse operations.

Preliminary acceptance - checking the quantity and appearance of the packaging of the received goods

Often, the so-called primary acceptance, which consists of recalculating packages and examining the appearance of the packaging, is carried out simultaneously with the unloading of goods. After unloading is completed, the warehouseman responsible for receiving, in most cases, already has sufficient information to prepare shipping documents.

If a shortage or substandard product is detected, a product acceptance report is drawn up, which indicates the number of the waybill and invoice, the quantity of the missing/substandard product, its total cost, the alleged causes of damage, the persons involved in the acceptance, their signatures and the date of drawing up the report. If one of the parties does not agree with the content of the act, she is given the right to additionally record her opinion in the act. After detecting shortages/damage to the cargo and drawing up a report, it is necessary to notify the supplier of the results of acceptance.

Acceptance of returns from customers, as a rule, is carried out according to an algorithm similar to acceptance. The difference is that it is recommended that the goods be posted and placed in the warehouse only after the goods have been identified by a Defect Specialist. After acceptance of such goods, one of the following types of processing is carried out:

Rework - in case of possible correction of a violation of the quality of the product, it can be repaired, repackaged, repacked, etc. depending on the type of product

Return to supplier or replacement by supplier

• Recycling and write-off

Final acceptance - checking the quantity of goods with opening of packages, as well as acceptance of products for quality

Depending on the conditions specified in the supply contract, acceptance of products can be carried out in two stages. The final recount of goods and quality acceptance can be carried out after registration of shipping documentation and departure of the vehicle from the warehouse. Final acceptance of cargo in terms of quantity and quality is carried out, as a rule, in the warehouse acceptance area.

Acceptance by quantity is carried out by net weight or by the number of commodity units in each container. The received goods can be checked using a full sample or a partial sample, with the results distributed to the entire batch. The decision on the sample size or the possibility of accepting goods only by package is made on the basis of regulatory documentation, the terms of the contract with suppliers, as well as on the basis of an assessment of the reliability and quality of service of each supplier. To carry out such an analysis, it is necessary to accumulate information about the quality of services of regular suppliers: about the number of defects, shortages, and mismatches in supplies. Based on the analysis of selected indicators, suppliers are grouped. For each of the groups, a contractual policy is then developed, including methods for accepting goods and resolving issues related to discrepancies in the quantity and quality of goods.

Table 1 presents possible indicators for assessing the reliability of a supplier and the method for their calculation. The lower the value of the indicators, the higher the quality of the supplier’s work.

Table 1. Supplier reliability assessment

In addition to the listed operations, in the process of accepting goods into a warehouse, measurement of the weight and dimensional characteristics of goods, marking of packages, individual packages and units of goods, repacking, packaging, and identification of sets can be performed. The purpose of additional operations is to prepare goods for placement in a warehouse or immediate shipment to the client, reducing time and labor costs for all subsequent operations. That is why the acceptance of goods is often one of the longest and most expensive technological processes in a warehouse, the effectiveness of which depends on clear planning and timely exchange of information between company departments. In turn, during the process of receiving goods, information about goods is collected and accumulated, which can then be used to optimize the use of warehouse resources in subsequent operations.

Olga Kaverina, warehouse logistics consultant AXELOT

The movement of goods and materials from the moment of acceptance into the warehouse until the moment of leaving the enterprise's warehouse must be documented and promptly reflected in accounting. The accounting department of an enterprise is responsible for general management and control over the correctness of document maintenance. Accounting for inventory items in accounting, postings and documents used in processing transactions must comply with legal regulations and the accounting policies adopted by the enterprise.

Document flow at an enterprise can be carried out using unified forms or in accordance with Federal Law N 402-FZ “On Accounting” as amended. dated 05/23/2016 using your own documentation forms, provided they contain all the required details.

Document flow when accounting for inventory items

Documents for registration of operations for the movement of goods and materials at the enterprise

Reflection of receipt of inventory items in accounting

Accounting entries for accounting for receipt of inventory items

Reflection of the movement of inventory items in accounting

The movement of inventory items between warehouses is reflected by the correspondence of analytical accounting accounts within the corresponding balance sheet account.

Reflection of disposal of inventory items in accounting

The disposal of goods and materials when they are transferred to production or released to customers is reflected by the following entries:

General provisions for accepting valuables

The main source of income for organizations is their acquisition from suppliers - legal entities or citizens under sales (supply) and exchange agreements concluded with them, or receipt of goods under commission, commission and agency agreements.

According to Art. 454 of the Civil Code of the Russian Federation, under a sales contract, one party (seller) undertakes to transfer the thing (goods) into ownership of the other party (buyer), and the buyer undertakes to accept this product and pay a certain amount of money (price) for it. The main type of purchase and sale agreement concluded with suppliers of goods is a supply agreement, which is determined by Art. 506 of the Civil Code of the Russian Federation as an agreement under which the supplier - seller, carrying out business activities, undertakes to transfer, within a specified period or terms, the goods produced or purchased by him to the buyer for use in business activities or for other purposes not related to personal, family, household and other similar use.

In accordance with Art. 567 of the Civil Code of the Russian Federation, under an exchange agreement, each party undertakes to transfer one product into the ownership of the other party in exchange for another. The rules on purchase and sale are applied to the exchange agreement, unless this contradicts the special norms of the Civil Code of the Russian Federation on exchange and the essence of this type of transaction. In an exchange agreement, each party is recognized as the seller of the goods, which it undertakes to transfer, and the buyer of the goods, which it undertakes to accept in exchange. In this case, unless otherwise provided by law or the exchange agreement, the ownership of the exchanged goods passes to the parties acting as buyers under the exchange agreement, simultaneously after the fulfillment of obligations to transfer the relevant goods by both parties.

Article 971 of the Civil Code of the Russian Federation defines a contract of agency as a transaction in which one party (the attorney) undertakes to perform certain legal actions on behalf and at the expense of the other party (the principal). The rights and obligations under a transaction completed by an attorney arise directly from the principal.

In accordance with Art. 990 of the Civil Code of the Russian Federation, under a commission agreement, one party (the commission agent) undertakes, on behalf of the other party (the principal), for a fee, to carry out one or more transactions on its own behalf, but at the expense of the principal.

Under a transaction made by a commission agent with a third party, the commission agent acquires rights and becomes obligated, even if the principal was named in the transaction or entered into direct relations with the third party for its execution.

According to Art. 1005 of the Civil Code of the Russian Federation, under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal or on behalf and at the expense of the principal. Under a transaction made by an agent with a third party on his own behalf and at the expense of the principal, the agent acquires rights and becomes obligated, although the principal was named in the transaction or entered into direct relations with the third party for the execution of the transaction.

Suppliers, when shipping valuables, issue accompanying documents, the main of which are an invoice and a waybill.

A waybill is issued when goods and materials are delivered by road. In other cases, invoices are used. Depending on the characteristics of specific types of materials (goods), other documents confirming the mass (quantity) of valuables (bale cards, packaging labels, plumb lines, etc.) and/or quality ( quality certificates, certificates, certificates of laboratory test results, etc.). It should be noted that the seller’s obligation, simultaneously with the transfer of the thing (goods), “to transfer to the buyer... documents related to it (technical passport, quality certificate, operating instructions, etc.)” is established by Art. 456 of the Civil Code of the Russian Federation. When delivering goods from out-of-town suppliers by rail or water, the transport organization issues a railroad or water waybill, respectively. These documents travel along with the goods from the departure station (pier) to the destination station (pier), where they are issued to the recipient.

The procedure for receiving inventory items and its documentation depend on: the place of receipt (at the supplier’s warehouse, from the transport organization, at the buyer’s warehouse), the nature of the reception (in terms of quantity, quality and completeness), the degree of compliance with the terms of the contract and accompanying documents, the availability or lack of accompanying documents.

Article 513 of the Civil Code of the Russian Federation places the responsibility on the buyer to check the quantity and quality of goods received from suppliers in the manner prescribed by law, other legal acts, agreement or business customs.

Reception by quantity is the acceptance of materials (goods) in a timely manner by net weight and the number of units supplied without containers or in open containers, or by gross weight and the number of items of valuables supplied in containers, with subsequent verification of the net weight and number of units in every place. The procedure for accepting inventory items by quantity is established by the Instruction on the procedure for accepting production and technical products and consumer goods by quantity, approved by Resolution of the State Arbitration Court under the Council of Ministers of the USSR No. P-6.

Quality acceptance is a check within the established time frame for the preservation of quality and the availability of completeness of valuables, compliance with the requirements of standards, technical specifications, samples, recipes and other conditions stipulated by the supply agreement. The procedure for accepting inventory items based on quality is established by the Instruction on the procedure for accepting products for industrial and technical purposes and consumer goods based on quality, approved by Resolution of the State Arbitration Court under the Council of Ministers of the USSR No. P-7.

The procedure for accepting materials (goods) is closely related to the moment of occurrence of financial liability, which coincides with the moment of acceptance of valuables in quantity by financially responsible persons.

In accordance with Art. 458 of the Civil Code of the Russian Federation, unless otherwise provided by the purchase and sale agreement, the seller’s obligation to transfer the goods to the buyer is considered fulfilled at the moment:

“Delivering the goods to the buyer or the person indicated by him, if the contract provides for the seller’s obligation to deliver the goods” (clause 1 of the article). In this case, acceptance of the goods by the buyer and its documentation is carried out directly at the buyer’s warehouse;
“Providing goods at the disposal of the buyer, if the goods must be transferred to the buyer or a person indicated by him at the location of the goods” (ibid.). In this case, the goods purchased from the supplier are accepted by the purchasing organization at the supplier’s warehouse.

Clause 2 of Art. 458 of the Civil Code of the Russian Federation establishes that “in cases where the seller’s obligation to deliver the goods or transfer the goods at its location to the buyer does not follow from the purchase and sale agreement, the seller’s obligation to transfer the goods to the buyer is considered fulfilled at the moment of delivery of the goods to the carrier or organization of communication for delivery to the buyer , unless otherwise provided by the agreement." If the seller fulfills the obligation to transfer the goods, thus, acceptance of the purchased valuables and its documentation is carried out at the railway station, pier or at the airport, depending on what type of transport the goods are delivered to their destination.

Acceptance of inventory items by proxy

If goods are received not at the buyer’s warehouse, i.e. at the supplier’s warehouse, railway station, pier or airport, then the organization authorizes its employee, with whom, as a rule, an agreement on full financial responsibility has been concluded, to receive valuables by issuing him a power of attorney.

Let us remind you that according to paragraph 1 of Art. 185 of the Civil Code of the Russian Federation “a power of attorney is a written authority issued by one person to another person for representation before third parties.” Clause 5 of Art. 185 of the Civil Code of the Russian Federation establishes that a power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by the constituent documents, with the seal of this organization attached. A power of attorney on behalf of a legal entity based on state or municipal property to receive or issue money and other property assets (the latter case is being considered by us) must also be signed by the chief (senior) accountant of this organization.

The procedure for issuing powers of attorney to receive valuables directly from the supplier's warehouse and their registration by the accounting department of the purchasing organization is established by the Instruction on the procedure for issuing powers of attorney to receive inventory items and releasing them by proxy, approved by the USSR Ministry of Finance in agreement with the USSR Central Statistical Office No. 17. In accordance with the above as a regulatory document, powers of attorney to receive inventory items are issued to officials of enterprises, organizations and institutions on forms No. M-2 and M-2a. The last form is used by organizations where the receipt of materials (goods) by proxy is of a mass nature.

The issuance of powers of attorney to persons who do not work at a given enterprise (organization, institution) is not permitted. Powers of attorney, as stated above, are signed by the head (deputy head) and the chief accountant of the enterprise (organization, institution) or persons authorized to do so. In cases where accounting in accordance with clause 2 of Art. 6 of the Federal Law “On Accounting” is maintained by a specialized organization; powers of attorney to receive inventory items are signed by the head (deputy head) of the enterprise, institution and organization served by this organization, and the chief accountant of the specialized organization or persons authorized to do so. The right to sign a power of attorney by persons authorized to do so by the head and chief (senior) accountant of an enterprise, organization, institution is formalized by order.

Powers of attorney are issued to receive inventory items issued by the supplier under a work order, invoice, contract, order, agreement or other document replacing them. In cases where the authorized person must receive the required goods, materials or products in one place (from one warehouse), but according to several orders, invoices and other documents replacing them, he may be issued one power of attorney indicating in it the numbers and dates of issue of all orders, invoices and other similar documents or several powers of attorney, if inventory items should be received at several warehouses.

Powers of attorney are registered by the organization's accounting department. When issuing powers of attorney, it should be borne in mind that the list of inventory items to be received, provided on the reverse side of the power of attorney, is filled out in cases where the vacation document (agreement, etc.) does not indicate the names and quantities of items to be received. If the specified documents contain the names and quantities of inventory items to be received, the list of assets on the back of the power of attorney is crossed out.

The issuance of powers of attorney that are completely or partially blank, and powers of attorney without specimen signatures of the persons in whose name they are issued, is not permitted; such powers of attorney are considered invalid.

The validity period of the power of attorney is established depending on the possibility of receiving and exporting the relevant valuables according to the order, invoice, invoice or other document replacing them, on the basis of which the power of attorney was issued, but, as a rule, no more than 15 days. Powers of attorney for receiving inventory items, payments for which are made in the order of scheduled payments, for example, for the systematic receipt of food for children's institutions, may be issued for the entire calendar month.

If an authorized person is deprived of the right to receive valuables under powers of attorney issued to him, the validity of which has not yet expired, the powers of attorney are taken away from this person, and the recipient of the inventory items immediately notifies the supplier of the cancellation of the relevant powers of attorney. From the moment of receipt of such notice, the release of valuables under the revoked power of attorney is terminated.

When issuing a power of attorney, the organization's accounting department registers it in the spine of the power of attorney book. In the book of powers of attorney, before the issuance of powers of attorney from it, all sheets must be numbered. On the last sheet of the book, signed by the chief accountant, an entry is made: “In this book there are numbered... sheets.” The number of sheets is indicated in words.

Organizations for which the receipt of inventory items under powers of attorney is of a massive nature, registration of Powers of Attorney can be carried out in a pre-numbered and laced journal for recording issued powers of attorney in the following form:

Books of powers of attorney and logs of records of issued powers of attorney must be kept by the person responsible for registering powers of attorney.

The person to whom the power of attorney was issued is obliged, no later than the next day after each receipt of valuables, regardless of whether the inventory items were received under the power of attorney in full or in parts, to submit to the accounting department of the enterprise, organization, institution documents on the execution of orders and on delivery to the warehouse (storeroom). ) or the corresponding materially responsible person for the goods and materials received by him. Unused powers of attorney must be returned to the enterprise (organization, institution) that issued them the next day after the expiration of the power of attorney. A note about the return of an unused power of attorney is made in the spine of the power of attorney book or in the journal of issued powers of attorney (in the column “Notes on the execution of instructions”). Returned unused powers of attorney are canceled with the inscription “Not Used” and are stored until the end of the reporting year with the person responsible for their registration. At the end of the year, unused powers of attorney are destroyed with the drawing up of a corresponding act. Persons who have not reported on the use of expired powers of attorney will not be issued new powers of attorney.

The chief accountant of an enterprise, organization, institution is obliged to ensure:

Monitoring compliance with the rules for the execution, issuance and registration of powers of attorney;
- instructing persons receiving powers of attorney on the procedure for submitting documents to the accounting department on the execution of orders under a power of attorney;
- timely control over the use of powers of attorney, carried out on the basis of incoming documents (receipt orders, acceptance acts, etc.);
- control over the timely submission of relevant receipt documents within the validity period of the power of attorney or the return of the power of attorney if it is not used.

The release of inventory items by organizations is not carried out in the following cases:

Presentation of a power of attorney issued in violation of the established procedure for filling it out or with unfilled details;
- presentation of a power of attorney with amendments and erasures;
- failure to present the passport specified in the power of attorney;
- expiration of the period for which the power of attorney was issued;
- receiving a message from the recipient of the product (goods) about the cancellation of the power of attorney.

Powers of attorney, regardless of their validity period, are selected by the supplier upon the first release of inventory items. In the case of release of inventory items in parts, for each partial release, an invoice (acceptance certificate or other similar document) is drawn up, indicating the number of the power of attorney and the date of its issue. In these cases, one copy of the invoice (or a document replacing it) is transferred to the recipient of the inventory, and the other is attached to the power of attorney remaining with the supplier and is used to monitor and control the execution of the release of valuables in accordance with the power of attorney, as well as to present an invoice to the consumer. At the end of the release of inventory items, the power of attorney is submitted to the accounting department along with documents for the release of the last batch of Valuables under the surrendered power of attorney.

Reception of inventory items at the railway station (pier), at the airport

To receive cargo, organizations assign financially responsible persons (storekeepers, forwarders, etc.), who must be well aware of the rules for accepting materials (goods) from transport organizations. The person authorized to receive valuables is issued a power of attorney, an order to receive cargo and a cargo receipt. Having presented the passport and the specified documents to representatives of the transport organization, the financially responsible person receives from it the corresponding accompanying documents.

Representatives of the recipient organization authorized to accept inventory items from the transport organization must carefully review the received accompanying documents and check whether the cargo is actually sent to the recipient, in what order the cargo was accepted for transportation, under whose seals the cargo was delivered, not whether its delivery deadline, vehicle numbers, etc. have been violated. Then, together with a representative of the transport organization (or without his participation), it is established whether the safety of the cargo was ensured during transportation. For this purpose, they check the integrity of the car, the correct closing of doors, the integrity of hatches, roofs, etc. on vehicles (cars, tanks, barge, ship hold, etc.) or containers, the presence and integrity of seals, clarity of prints on them, serviceability of containers and packaging, etc. If any violations are detected in the process of receiving goods, the opportunity is created to present certain requirements to the transport organization that delivered the goods and materials. If, during the implementation of these actions, representatives of the purchasing organization do not find any damage, the recipient makes a note about this in the transport document. If transport authorities release cargo without checking the weight, this is noted in the transport document.

Unpacked cargo is overweight upon acceptance. In this case, a special plumb line document is issued (form No. TORG-17), which indicates the condition of the cargo, its quantity according to transport documents and actually accepted. The fact of acceptance of the cargo is certified by the signature of the recipient’s representative, and the representative of the transport organization confirms the delivery of the cargo with his signature on the transport document.

In the event of any violations, damage to packaging, containers, damage to cargo, discrepancies in the name and weight of the cargo or number of pieces, non-compliance with delivery times and temperature conditions (when transporting perishable valuables), as well as in other cases provided for by the rules, when receiving received goods, , operating in transport, representatives of the recipient must demand from the transport organization a mandatory check of the number of items, weight and condition of the cargo, or weighing part of the cargo and checking the contents of each damaged item (using bale cards, packaging labels, inventories and other documents). If, as a result of the inspection, facts of loss (shortage), damage or deterioration of the cargo are established, the recipient’s representatives must require the transport authorities to draw up a commercial report.

In cases where the identified shortages do not exceed the established norms of natural loss, a commercial act is not drawn up, and a note about the shortage is made in the transport document. Such a shortage is usually compensated by the purchasing organization and is included in its costs.

The commercial act drawn up in the above cases is the basis for the recipient organization to file a claim (claim) against the transport organization or the supplier-shipper, if the transport organization is not to blame for the damage established upon receipt of the goods.

Reception of inventory items at the supplier’s warehouse

As a rule, valuables in the supplier's warehouse are accepted by the financially responsible person of the buyer by proxy by checking the compliance of the quantity and quality of inventory items with the data of the accompanying documents issued by the supplier organization. In this case, packaged valuables are accepted according to the number of pieces and gross weight or the number of commodity units and net weight according to the stencil. In these cases, it is necessary to carefully check the serviceability of the container and labeling. If, upon receipt, a defect in the container and labeling is detected, the recipient must request that the container be opened and the contents checked by number of units, net weight and quality (for goods where such verification is possible). It should be noted that in cases where the cargo to be packaged and (or) packaged is transferred to the buyer without containers and (or) packaging or in improper containers and (or) packaging, the buyer has the right to demand the seller to package and (or) package the goods or replace improper containers and (or) packaging, unless otherwise follows from the contract, the essence of the obligation or the nature of the values ​​(Clause 1, Article 482 of the Civil Code of the Russian Federation). This article of the Civil Code also establishes that the buyer in this case has the right to present claims to the seller arising from the transfer of goods of inadequate quality. Their composition is determined by Art. 475 of the Civil Code of the Russian Federation, which prescribes that the buyer in this case has the right, at his choice, to demand from the seller a proportionate reduction in the purchase price or gratuitous elimination of defects in the goods within a reasonable time.

Clause 2 of Art. 475 of the Civil Code of the Russian Federation also establishes that “in the event of a significant violation of the requirements for the quality of goods, the buyer has the right, at his choice:

Refuse to execute the purchase and sale agreement and demand the return of the amount of money paid for the goods;
- demand the replacement of goods of inadequate quality with goods that comply with the contract.”

When accepting packaged valuables, the following inscriptions must be made on the accompanying documents: “Valuables accepted by gross weight and number of places without actual verification” and “Valuables accepted by quality according to the supplier’s documents without actual verification” signed by the person who handed over and accepted the valuables. These marks deprive the supplier of the opportunity to deny facts of shortage, inconsistency of quality, incompleteness of values ​​that can be established by the buyer after opening the container, with references to the fact that the values ​​were accepted in quantity (and quality) according to the accompanying documents and signatures.

Inventory assets without containers or in open containers are accepted at the supplier’s warehouse according to the number of units, net weight and quality (completeness).

Reception (delivery) of valuables at the supplier's warehouse is formalized with a receipt in the accompanying document of the financially responsible persons who received and handed over the valuables. The moment of signing the document and handing over the cargo for transportation is, unless otherwise provided by the purchase and sale (delivery) agreement, the moment of transfer of ownership of the transferred valuables to the buyer, as well as the moment of occurrence of financial liability of the person who received the valuables.

Cargo accepted both at a railway station (pier, airport) and directly at the supplier’s warehouse can be delivered not only by the recipient organization independently, but also by a transport organization engaged in road transportation, with which the buyer enters into a corresponding agreement. In the latter case, the issue of proper documentation and organization of control over the safety of goods upon delivery to the buyer’s warehouse becomes of no small importance. Transportation of goods by road is documented by issuing a consignment note. Acceptance of cargo for transportation by the transport organization is certified by the signature of the driver-forwarding agent in all copies of the consignment note, one of which remains with the shipper. The delivery driver hands over the delivered cargo to the financially responsible persons of the purchasing company. Cargoes that arrived in serviceable containers and tanks with intact shipper seals are released to the recipient without checking the weight, condition and number of pieces. Valuables received in serviceable containers are accepted from the carrier according to the number of pieces and gross weight or the number of units and net weight according to the stencil.

If, during the acceptance of cargo, a violation of the integrity of the container, as well as other damage is detected (arrival in a faulty body, with or without broken seals on a van, container, etc.), the cargo is checked in damaged areas. If damage or damage to valuables is established, an act is drawn up. This fact is noted in the consignment note.

Delivery of the cargo to the buyer is formalized by the signature of the driver and the recipient and the stamp of the consignee in the consignment note, one copy of which remains with the recipient, and two with the forwarding driver.

The buyer submits claims in a lawsuit for loss, shortage, damage or damage to goods due to the fault of the carrier on the basis of relevant acts to the motor transport organization. If the carrier is not guilty, then claims (claims) are presented to the shipper.

Reception of inventory items at the buyer's warehouse

The procedure for receiving goods at the buyer's warehouse largely depends on whether the valuables arrive in containers or without them.

If valuables are received without containers, then they are accepted according to their net weight, the number of commodity units, while simultaneously checking the safety of quality (completeness), i.e. Quantitative and qualitative reception in this case coincide in time.

If the cargo arrived in a serviceable container, then it is accepted from vehicles according to the number of pieces and gross weight. Acceptance of goods received in serviceable containers, in terms of net weight, number of units in each location, quality and completeness, is carried out, as a rule, immediately at the moment of opening the container.

Reception of cargo is carried out by financially responsible persons. If during acceptance a shortage of valuables and/or non-compliance of the quality, completeness, labeling of incoming valuables, containers or packaging with the requirements of standards, technical specifications, samples (standards), contract terms or data specified in the labeling and accompanying documents is discovered, then further acceptance is suspended. In this case, it is necessary to ensure the safety of the accepted values ​​by fulfilling the conditions that prevent the deterioration of their quality and the possibility of mixing with other similar values.

An initial acceptance report is drawn up regarding the identified shortage, signed by the persons who produced it.

In cases where, upon receipt of valuables, a discrepancy between the gross weight of individual items and the weight indicated in the transport or accompanying documents or on the stencil is revealed, the recipient must not open the container and packaging. If, despite the correct gross weight, a shortage of products is established when checking the net weight or number of units in certain places, the recipient is obliged to suspend acceptance of the remaining places and preserve the containers and packaging of the opened places and the valuables located inside these places until further acceptance.

Simultaneously with the suspension of acceptance of the cargo, the purchasing organization calls a representative of the same-city supplier to participate in the continued acceptance of valuables and draw up a bilateral act. Calling a representative of a non-resident supplier is required only in cases where this is provided for by special delivery conditions or the contract.

If the supplier's representative fails to appear on time or if his call is not mandatory, further acceptance of goods by quantity and drawing up a report in form No. TORG-2 for domestic goods and form No. TORG-3 for imported goods are carried out with the participation of a representative of a third-party organization or representative the public of the recipient organization designated by the manager, or unilaterally by the recipient enterprise if the supplier has given consent to this.

If it is established that the quality (completeness) does not comply with the data of the accompanying documents and in the event of a failure of the supplier’s representative to appear (or if calling him is not a prerequisite for further acceptance of the cargo in terms of quality), the valuables are accepted for quality and a report is drawn up with the participation of a representative of the relevant quality inspection.

The acts, together with the corresponding accompanying documents, serve as the basis for the recording of inventory items actually received by the enterprise. In addition, acts drawn up after the posting of valuables are the basis for writing off amounts from financially responsible persons and filing claims (claims) with suppliers. Material assets for which no discrepancies have been established are not listed in the act, about which a note is made at the end of the act with the following content: “No discrepancies have been established for the remaining inventory items.” A record of the preparation of the act is made in the accompanying document.

Simultaneously with the acceptance of materials (goods), the containers received with the goods are accepted in terms of quantity and quality. At the same time, they check its labeling, the category of bags, the integrity of the container, and the compliance of the quantity and type of container with the data in the accompanying documents. Containers that are not specified separately in the supplier’s document and are not subject to payment are received on the basis of an act drawn up in form No. TORG-5 at the price of possible sale.

According to Art. 514 of the Civil Code of the Russian Federation in the case when the buyer (recipient), in accordance with the law, other legal acts or a purchase and sale (supply) agreement, refuses the goods transferred (Article 224 of the Civil Code of the Russian Federation) by the supplier (when goods are received without the consent of the buyer, not provided for in contract, in violation of the terms of the contract, in the absence of contractual relations, as well as upon receipt of substandard goods), he is obliged to ensure the safety of this product (secure storage) and immediately notify the supplier about this. In this case, the supplier is obliged to dispose of the goods accepted by the buyer (recipient) for safekeeping within a reasonable time. If this does not happen, the buyer has the right to sell the goods or return them to the supplier. Necessary expenses incurred by the buyer in connection with the acceptance of the goods for safekeeping are subject to reimbursement by the supplier. In this case, the proceeds from the sale of goods accepted for safekeeping are transferred to the supplier minus the amount due to the buyer who did not accept the goods.

If goods are received without accompanying documents from the supplier or with their partial absence, acceptance of such goods is carried out by the commission and is issued with an acceptance certificate. The act records data on the goods actually accepted in terms of quantity and quality. If it is not possible to determine the cost of received goods (for example, based on the terms of the supply agreement), the act indicates the prices of the last receipt of these goods or evaluates them at market value. The act is drawn up in two copies, one of which is sent to the supplier with a request to urgently send accompanying documents for the goods received.

Features of receiving and documenting the receipt of goods in retail trade

Some food products that generate irrevocable waste when preparing them for sale are accounted for after deduction of this waste according to the norms. This includes, for example, waste from sausage products (twine, threads, casing units that must be removed during sale), smoked meats and fish products that are sold sliced ​​(ham bones, fish heads, etc.). The amounts of these wastes are written off at the expense of the distribution costs of a trade organization (clause 2.13 of the Methodological recommendations for accounting of costs included in distribution and production costs, and financial results at trade and public catering enterprises, approved by Roskomtorg letter No. 1-550/32-2 ).

There is a peculiarity in the design of tissue acceptance. Often, incoming bales (pieces) of fabric length does not correspond to that indicated on the label. Therefore, fabrics received in bales and pieces may be re-measured before sale. Re-measuring is carried out by a commission consisting of a commodity expert, a representative of the public of the enterprise and a financially responsible person. The results of tissue re-measuring are documented in at least two copies (one is transferred to the financially responsible person, the second to the accounting department). The length of the fabric determined when measuring the piece is affixed to the factory label and signed by the members of the commission indicating the number and date of the act. Excess fabrics are accounted for by the financially responsible person. If a shortage is established on the basis of the drawn up report, a claim is made to the supplier.

Glassware (bottles, jars, etc.) received from suppliers along with the goods are accounted for in the same way as the goods received. The cost of empty glassware accepted from the public is paid through the cash register or through the receivers at glassware collection points. A receipt invoice is drawn up for accepted and paid for dishes.

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.

Acceptance of goods to the warehouse - legislative regulation and goals of the procedure

According to the provisions of paragraph. 2 p. 2 art. 513 of the Civil Code of the Russian Federation, a mandatory stage of the procedure for accepting goods by the consumer is to check their quality and quantity. The procedure for conducting such a check may be regulated by the provisions of the concluded supply contract, and in their absence, by the provisions of the current legislation and existing business customs.

The goals of the procedure are:

1. Checking the actual quality and quantity of delivered goods.
2. Identification of shortages and/or defects in the delivered batch of goods.
3. Determination of persons who will be responsible for compensation for material losses incurred.

Are there instructions regulating the procedure for receiving goods?

The current legislation does not provide for uniform and mandatory rules for the acceptance of goods. The basic documents on the basis of which interaction is carried out between the supplier and the consumer during the procedure for acceptance and transfer of goods are instructions for acceptance of goods:

• in terms of quality (approved by resolution of the State Arbitration under the Council of Ministers of the USSR dated April 25, 1966 No. P-7);
• by quantity (approved by resolution of the State Arbitration under the Council of Ministers of the USSR dated June 15, 1965 No. P-6).

However, it is not at all necessary to be guided by these documents: Resolution of the Plenum of the Supreme Arbitration Court dated October 22, 1997 No. 18 indicates that their provisions can be applied when this is provided for in the supply agreement concluded between the seller and the buyer. Moreover, these instructions can be used in determining the procedure for qualitative and quantitative assessment of goods during their acceptance as an existing business practice. This point of view is set out, in particular, in the resolution of the Tenth Arbitration Court of Appeal dated January 23, 2014 No. A41-20012/2012.

The procedure for accepting goods by quantity and quality

Checking the goods for compliance with the qualitative and quantitative characteristics established by the provisions of the concluded contract can be carried out:

• at the supplier’s territory - if the buyer picks up the goods himself;
• on the buyer’s territory - if the delivery is carried out by the supplier himself;
• at the place of unloading of the vehicle used for transportation - if the goods were delivered by an intermediary (for example, a transport company).

During the inspection, representatives of the receiving party can simultaneously evaluate both the quality and quantity of the goods. In general, the order of the event is as follows:

1. The goods are unloaded from the container in which they were transported.
2. It is inspected, recalculated, weighed and other verification procedures are carried out.
3. If there are no defects or shortages, an acceptance certificate is drawn up. If they exist, acceptance is terminated and the procedure for further actions is established (as a rule, a representative of the supplier and, if necessary, an independent expert are invited).

Reception of goods according to quality

According to the provisions of Art. 469 of the Civil Code of the Russian Federation, the condition on the quality of goods can be established by an agreement concluded between the supplier and the buyer. In the event that there is no such indication in the contract, the parties must be guided by the rule that the transferred goods must be suitable for use for the purposes for which goods of this kind are usually used (clause 2 of Article 469 of the Civil Code of the Russian Federation).

However, sometimes in practice it becomes quite difficult to determine in which cases the actual quality characteristics of a product correspond to the declared ones, and in which cases they do not correspond to them. If the supplier agrees that the goods he supplied are indeed of poor quality, no problems arise - the parties come to an agreement to replace the goods or return the money themselves. If the supplier denies the fact that the quality of the delivered goods does not meet the specified criteria, it is worth involving an expert in the dispute. This point of view is set out in the resolution of the Supreme Court of the Russian Federation No. F01-2398/15 in case A43-2698/13 dated 07/08/2015.

Don't know your rights?

Deadlines for receiving goods according to quality

In order for the verification of a product for its compliance with established quality requirements to be objective, it is important to comply with the timing of its implementation. They are regulated by the quality acceptance instructions mentioned above and are still used in practice in the interaction between suppliers and consumers of goods.

In this case, the terms are directly dependent on the type of product supplied and the distance of the consumer from the supplier (they begin to be calculated from the moment the goods arrive at the recipient’s warehouse):

• 10 days - if goods are delivered within the same city (if the goods have perishable status - 1 day);
• 20 days - if goods are delivered from one city to another (for perishable goods - 1 day).

Special deadlines are established for goods delivered to hard-to-reach areas and regions of the Far North:

• 8 hours - for perishable goods;
• 40 days - for food products;
• 2 months - for non-food (including haberdashery) goods.

It is assumed that a product delivered but not inspected by the purchaser within the specified time may change its quality characteristics and, as a result, cease to meet the requirements for it.

Reception of goods by quantity

The absence in the contract of a condition on the quantity of goods transferred, in accordance with clause 2 of Art. 465 of the Civil Code of the Russian Federation, entails recognition of it as not concluded. This means that any supply agreement, regardless of the type of goods transferred, must establish an exact quantity, the compliance of which with the volume of actual delivery must be verified by the buyer.

The procedure for checking goods for compliance with the actual volume of delivery stated in the documents may include the following stages:

1. Preliminary. If the goods are delivered in packaging, then when unloading it, the net weight of such packaging and the number of packages are determined. If the goods are not combined in a single package, their individual quantity and total delivery weight are determined. During the inspection, it is necessary to assess the integrity of the container in which the goods were delivered, if there are seals and/or markings on it - to examine their condition.
2. The final one. This is carried out if the goods were delivered in separate packages. When unpacking each product unit, the net weight of the product included in it, as well as its exact quantity, is checked. If it is impossible to check the net weight of a product, it is determined as follows: first, the product is weighed in the container in which it was delivered, and then the weight of the empty container is determined. The difference between these indicators will show the dead weight of the delivered goods.

If the batch of goods is small, it is worth checking it completely. If products are supplied in large quantities (for example, delivery is carried out by containers, wagons or vans), the parties may agree to conduct a random inspection, during which a sample of individual items is taken to be counted. The resulting result applies to the entire batch.

Registration of goods acceptance

To avoid errors during acceptance and minimize the likelihood of conflicts with the supplier, the results of the inspection of the goods should be documented. To do this, you can use the following documents:

1. Certificate of acceptance of goods, drawn up in form No. TORG-1 (approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 No. 132).
2. Certificate of acceptance of materials, drawn up in form M-7 (approved by Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a). It is advisable to fill out this form even if the goods supplied under the concluded contract are of poor quality or a shortage was discovered when checking their quantity.

However, the legislator does not oblige the recipient of the goods to fill out these forms - the documents can be drawn up independently, guided by the document flow rules established at the enterprise.

Nuances of drawing up documents drawn up during acceptance

If the delivered goods are of appropriate quality and their quantity corresponds to the value stated in the supply agreement, it is necessary to prepare a transfer and acceptance certificate.

The act must contain:

• Title of the document;
• its serial number and date of compilation;
• information about the delivered goods (qualitative and quantitative characteristics);
• information about the container in which it was supplied;
• details and signatures of the parties involved in drawing up the document.

You can read more about the rules for drawing up such an act by clicking on link .

If the receiving party has identified defects in the product, it must draw up an appropriate act, indicating in it information about the accepted products and the defects identified in them. It should indicate:

• Title of the document;
• its serial number and date of compilation;
• details of the parties to the supply agreement;
• information about the members of the commission who conducted the inspection and took part in drawing up the report;
• details of the supply agreement;
• information about the presence of defects or shortages of goods;
• information about the method of notifying the supplier’s representative about the presence of low-quality products;
• information about the date of delivery of the goods and the method of its transfer to the buyer;
• information about the condition of the packaging and seals (if any);
• conditions under which the cargo was stored in the warehouse.

So, the current Russian legislation does not establish precise rules for the acceptance of goods based on their qualitative and quantitative characteristics. However, the Plenum of the Supreme Arbitration Court of the Russian Federation invites the parties to the supply contract to use instructions developed and approved back in the USSR. Although more than 50 years have passed since their publication, they remain relevant today and can be used by both suppliers and buyers.