Wealth accounting cards - sample filling

Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n approved a list of unified forms of primary accounting documents, a list of accounting registers used by state authorities, local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, as well as their forms and Guidelines on the use of forms of primary accounting documents and the formation of accounting registers. Read about what has changed in the material from 1C experts.

Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n approved a list of unified forms of primary accounting documents, a list of accounting registers (Appendices No. 1, 3 to this order) used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds , state (municipal) institutions, as well as their forms (Appendices No. 2, 4 to the specified order) and Guidelines for the use of forms of primary accounting documents and the formation of accounting registers (Appendix No. 5 to the specified order).

Appendix 1 contains 4 forms of documents of class 03 “Unified system of primary accounting documentation” OKUD, 3 forms of documents of class 04 “Unified system of banking documentation” OKUD, 33 forms of documents of class 05 “Unified system of accounting, financial, accounting and reporting documentation of public sector organizations” OKUD , Appendix 3 contains 43 forms of documents of class 05. Taking into account the fact that the transaction logs for accounting sections are formed according to a single form 0504071, there are 76 forms of class 05 in total.

Forms of documents of class 03 “Unified system of primary accounting documentation” OKUD, class 04 “Unified system of banking documentation” OKUD, included in Appendix 1, are initially contained in the standard configurations of the program “1C: Public Institution Accounting 8” edition 1 and edition 2 (hereinafter - BGU1 and BGU2 respectively).

Not all forms of class 05 according to OKUD have undergone changes: some of the forms have been re-approved without changes, in some forms the changes have been cosmetic (technical errors have been corrected, the link to the old order has been removed) or minor (for example, the executor’s mark has been added, the TIN and KPP of the institution and/or counterparty have been entered ). Such forms are included in the June releases 1.0.34.7 BGU1 and 2.0.35 BGU 2.

The forms for accounting for non-financial assets and inventories have been significantly changed: the forms of class 03 “Unified system of primary accounting documentation” OKUD, previously used in accordance with Order No. 173n, have been replaced by forms of class 05 “Unified system of accounting, financial, accounting and reporting documentation of public sector organizations.”

Forms of class 05 according to OKUD, significantly modified and new forms - instead of class 03 according to OKUD, were included in versions 1.0.35.2 BGU1 dated 08/14/2015 and 2.0.36.7 BGU2 dated 08/18/2015.

Information on updating forms is published in the description of what is new in the version. Also, information on the availability of forms according to the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n in versions BGU1 and BGU2 is given in Table 1.

More details about changes in the composition of the forms and the order in which they are filled out can be found in the article “Main changes in primary documents and accounting registers since 2015”, published in the September issue of ITS-BUDGET in the methodological support section of BSU.

Form of card for recording material assets (materials) M-17

Materials are considered tangible assets, and therefore enterprises keep records of them to avoid losses. Each organization has the right to independently develop a form of materials accounting card or use a unified

(form M-17, approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a). In this case, accounting forms are used to record the movement of MCs for each of their sizes, types, grades and other characteristics:

• Since 2013, maintaining Form M-17 “Material Accounting Card” has been an optional procedure.
• Information in M-17 is entered on the basis of data from primary documents.
• A separate card is generated for each item number.
• The financially responsible person is responsible for filling out M-17.
• It is allowed to use f. M-17 for accounting for materials that were released from the warehouse to production.

How to fill out a materials accounting card according to form M-17 (features)

Important!

The lifespan of an account card is 12 months. If there are card balances at the end of the year, these balances are transferred to the new year in new forms (as of January 1). At the end of this period, the completed cards are sent to the accounting department, and the accountant sends the documents to the archive for at least 5 years of storage.

The requirements for filling out the registration card in form M-17 are as follows:

1. Entering information is carried out exclusively with a pen; it is unacceptable to use a pencil.
2. Filling out can be done on a PC, by hand.
3. Errors and blots are not allowed. If reissuing a card is not possible, you can cross out what is written, write reliable information on top and sign the person in charge.
4. There is no need to print on the form.
5. The registration card will need to be accompanied by invoices related to the information entered on it.

The structure of the registration card in form M-17 is as follows:

1. Name of the organization, structural unit (if any).
2. Table No. 1, which includes 16 columns - it contains basic information about the place where the document was executed and a description of the value.
3. Full name of the inventory item (field “Name of material”).
4. Table No. 2 (to be filled out if precious stones and/or metals are included in the inventory).
5. Table No. 3 with information on the movement of materials.
6. The position of the person who is the financially responsible employee, his last name, first name, patronymic (if any), date of filling out the card.

A sample of filling out a material accounting card in form M-17 can be downloaded by clicking on the following → link. The form can be downloaded here.

Which form to work with

There is no single form of warehouse card for materials accounting. With the introduction of the Law “On Accounting” No. 402-FZ, companies are not required to use unified standards. The forms approved by Goskomstat and the Ministry of Finance remain only recommendations.

Organizations have the right to develop their own forms and documents that will meet the individual specifics of their activities. For example, in healthcare institutions it is necessary to supplement the warehouse record card with information about the category and class of medical drugs and requirements for their storage.

In practice, most companies continue to operate using established forms. That is, they use the unified form M-17 - a warehouse inventory card. They are convenient, universal, and reveal all the necessary information without unnecessary and unnecessary detail. The current form is approved by Resolution of the State Statistics Committee of Russia No. 71a. You can download the M-17 materials warehouse card.

Card f. 0504041 (quantitative and total accounting of material assets)

To ensure analytical accounting of certain categories of assets (the list of which will be presented below), government agencies use a quantitative and total accounting card. Form 0504041 was approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. The card is filled out by an accounting employee.

In what order is the MC accounting card filled out during the period?

An accountant whose responsibilities include filling out wealth accounting cards needs to become familiar with the procedure for their formation:

1. The balance must be carried forward to the beginning of the year.
2. Based on data from primary documents, information on the movement of the asset throughout the entire period is entered into the card.
3. When the period ends, the remainder is displayed.

What assets of the institution can be taken into account in the MC accounting card

The card can be used both to account for the institution’s own assets and for assets taken into account off the balance sheet:

• OS (fixed assets);
• inventory items in the custody of the institution;
• various materials, including as customer-supplied raw materials;
• assets that were leased;
• assets in storage or for free use;
• fixed assets and inventories in transit;
• materials used in the manufacture of experimental devices;
• awards, cups, prizes and other transferable signs of merit;
• parts and spare parts that were installed on vehicles to replace those that had failed.

How to fill out a card according to form 0504041

Important!

Even if the names of assets managed by different financially responsible persons are identical, a separate accounting card must be issued for each employee.

Important!

A separate accounting card is created for each name of material assets.

To correctly fill out a wealth registration card, you must adhere to the following rules:

1. The “Debit” column is intended for listing receipts.
2. The “Credit” column must indicate disposals.
3. Information is entered in rubles and in units of measurement.
4. The date of write-off (predicted) and information about the permissible operating time are required.
5. Separate cards are compiled for each characteristic. For certain types of MC, the following analytics are taken into account:

Account card f. 0504041 (form, sample)

To obtain cards for recording material assets in form 0504041, follow the following → link.

Click on the → link to see a sample of filling out a wealth registration card in form 0504041.

Requirements for state employees

State and municipal institutions are required to keep records according to special rules. The requirements for the organization of accounting are established not only by Law No. 402-FZ, but also by Instruction No. 157n. In addition to exceptional accounting rules, public sector institutions operate using unified primary documents. The forms are approved by a separate Order of the Ministry of Finance No. 52n.

The warehouse accounting card in a budgetary institution has a slightly different structure. But the filling principle is practically no different from the unified M-17 form. The form for state employees has OKUD 0504043. It is filled out separately for each type of inventory in storage. That is, for each asset received at the warehouse, you will have to create a separate document. Maintaining warehouse records cards in a budgetary institution is suitable for a small amount of material reserves.

Warehouse registration card form for state employees

Card for recording material assets (form 0504043)

Form 0504043 was approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n and is used for accounting in places where assets are stored (usually in warehouses), and must be filled out by the financially responsible employee himself based on warehouse accounting data. The accounting form is used in government institutions where there is a small number of MCs.

Important!

A quantitative and total accounting card is generated separately for each material value. In this case, a separate sheet of such a card is created for each name of the MC.

A card in form 0504043 is generated to reflect information about the following material assets of the institution:

• library items;
• various materials;
• various types of dishes;
• soft equipment;
• finished products.

Important!

The accountant or other responsible person must put a mark on the last page of the accounting card f. 0504043 as a sign of confirmation that the information specified by the financially responsible person was verified (and verification is a mandatory procedure).

You can download the Form for filling out the MC accounting card according to form 0504043, as well as a Sample for filling out the MC accounting card according to f. 0504043.

Purpose of the document

Materials, goods and raw materials are an integral part of the activities of any business entity. Some companies have very little inventory, just a few pieces of household equipment. In large enterprises, the number of types of material reserves can reach several thousand. But regardless of the volume of reserves, management must ensure the safety and intended use of valuables. Otherwise, theft and damage to property cannot be avoided.

To reflect operations on the movement of materials, special accounting forms are provided. This is a card for warehouse accounting of goods and other material assets. The form allows you to track the movement of a specific item from the moment of delivery to actual use.

The materials warehouse card records not only information about the receipt, movement and disposal of assets. The form details information about the qualitative characteristics of goods and materials, cost and quantitative expression.

Common mistakes on the topic “Wealth accounting cards (filling sample)”

Error:

In a budgetary institution in a warehouse, one card for recording material assets was opened in form 0504041, which was subsequently filled out by three financially responsible persons.

Even if financially responsible persons are responsible for the safety of valuables with the same names, each employee must have their own accounting card in the form 0504041.

Error:

In a budgetary institution, the card for recording material assets in form 0504043 is not submitted to the accounting department for verification.

On the last page of the form 0504043 card, a mark must be regularly placed indicating the correctness of the data entered in the document. The institution's accountant checks the accuracy of the information.

Results

The accounting registers discussed in the article are filled out by organizations participating in the state system: budgetary, autonomous, government institutions, government agencies, extra-budgetary funds. They are intended for two-way control both from the accounting department and from the financially responsible person. In conditions of automation of accounting, the compilation of such registers is carried out by an accounting program and will not take much time from accounting workers.

Deadline

Currently, no one fills out such voluminous documents for each item of material assets manually. Accounting is carried out in accounting programs 1C or similar. In them, card entries are generated automatically when you download or fill out primary documentation.

Based on clause 19 of Instruction 157n, when automating accounting in an institution, it is allowed to store information in the form of an electronic register signed with an electronic signature. In the event that this is not possible (for example, signatures have not been made), output on paper is required.

The period for which cards are printed is determined by the accounting policy, but should not be longer than the reporting period. The best option is once a year.

OS inventory cards

Inventory cards of fixed assets are accounting registers of the standard form OS-6, intended for object-by-object accounting of fixed assets. They are filled out for each object at the time of its receipt and the completion of the commissioning certificate. The number of the inventory card of fixed assets is assigned in accordance with the numbering of the warehouse card file.

We talked in detail about filling out OS inventory cards here.

An inventory of inventory cards for accounting of fixed assets must be continuously maintained. It is compiled for the purpose of registering opened cards and monitoring their safety. The inventory is compiled in the accounting department in one copy. When a note is made in the inventory about the write-off of objects according to the last inventory card, it is handed over to the archive.

Who fills out form 0504041

Based on Order of the Ministry of Finance dated May 30, 2015 No. 52n, the OKUD form 0504041 is mandatory for accounting departments of all government agencies, including:

State or municipal unitary enterprises are required to fill out the card if they keep budgetary records of the facts of economic life that arise when they perform the functions of customers when concluding government contracts on behalf of government authorities. The order applies to extra-budgetary funds and two state corporations: Roscosmos and Rosatom, also in terms of maintaining budgetary accounting.

What forms to use at work

Law No. 402-FZ “On Accounting” provides for the right of economic entities to choose the forms of primary and accounting documentation. It is not necessary to use standardized forms. It is permissible to develop your own formats or modify approved documents. For example, supplement unified tables with sections and columns necessary to detail specific information about activities.

Each company makes its own decisions. What forms to work on must be specified in the accounting policy. Otherwise, controllers may have questions about documenting accounting.

To systematize information about inventory items, it is permissible to use the unified form M-17 “Material Warehouse Card”. The format of the M-17 form was approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

Current form: warehouse registration card M-17