It is almost impossible to imagine the company’s activities without the use of tools and various equipment. Depending on the company’s field of activity, a tool can be expensive, specific, used to perform certain special tasks or for household purposes, and used, for example, for minor repairs. In any case, the company must organize control over the safety of the instrument.
The procedure for storing tools must be organized by the company itself. A convenient way is to record the issued instrument in special accounting documents. For example, in order to monitor the safety of tools, an organization can keep a log of issued tools or cards for recording the issue of tools (for example, create personal cards for each employee and reflect the tools received in their hands). What information needs to be included in the accounting card, how to draw up the document correctly? Let's take a closer look.
The legislative framework
Order of the Ministry of Agriculture No. 750 dated May 16, 2003 suggests using specialized form No. 423-APK. However, since it relates to primary documentation, you can develop the form yourself.
You can also take as a basis the intersectoral form No. MB-2 from the appendix to the Resolution of the State Statistics Committee of the Russian Federation No. 71 of October 30, 1997. It is simpler and more personalized.
IMPORTANT!
MB-2 is maintained for a specific employee. Therefore, his full name and the position appears there initially above the table.
Sample of filling out the MB-2 form
The personal instrument issuance card is designed to control inventory with a small book value. Until 2003, there was even a limit - no more than 2000 rubles. Now this rule does not apply. Each company can set its own limits in accordance with its accounting policies.
Categories of protective equipment
Means for maintaining health are classified and divided into subgroups:
- First . From general pollution, mechanical impacts, from fumes of non-toxic compounds, from slipping. This includes protection from abrasion, vibration, cuts and punctures, noise, and from falling from a height.
- Second . For protection against chemical products (vapors of aerosols, varnishes and paints, petroleum products, fats, oils of various compositions).
- Third . To protect personnel from the effects of biological factors (insects and various microorganisms).
- Fourth . To preserve the health of personnel from radiation and ionizing radiation.
- Fifth . To ensure protection of the body from temperature changes, thermal study, as well as contact with heated and cold surfaces.
- Sixth . From exposure to electric current, shocks formed by an electric arc, static electricity, electromagnetic fields and radiation.
- Seventh . This is protective clothing for signal recognition when the worker is at a distance in the field of view.
- Eighth . Complex protective equipment. For example, a gas mask that simultaneously protects the organs of vision and smell from dust, gas contamination, as well as mechanical damage to the skin.
- Ninth . Dermatological products: they provide protection against low temperatures, ultraviolet exposure, microorganisms, and insects. Varieties: hydrophobic and hydrophilic action.
PPE is issued depending on production conditions.
Collective protective equipment
Means for protecting the collective are divided into the following categories:
- To bring the air environment to standard indicators . This is a device for ventilation units, pressure normalization and conditioning, signaling the presence of harmful substances and hazards found in the air of work areas.
- To normalize the lighting level (installation of light filters, light openings, lighting devices).
- From ionizing radiation (equipment for air purification, trapping harmful radiation, including the use of protective coatings).
- From infrared radiation (thermal insulation equipment or automatic alarm devices).
- From ultraviolet radiation (ventilation units and protective devices).
- From noise (soundproofing and sound-absorbing equipment).
- From electric shock (grounding devices, lightning rods, grounding).
- From mechanical influences (protective casings, blocking).
Means of collective protection of personnel are provided for by regulatory documents and local acts.
Individual protection means
Personnel are provided with the issuance of property to protect them from the negative effects of harmful substances on the body.
List of issued property:
- Workwear (winter and summer suits, scarves, hats, aprons and much more).
- Working shoes (shoes, boots, ankle boots, sandals).*
- Special means that provide respiratory protection (respirators of various types, gas masks).
- Hearing protection equipment (headphones, earplugs).
* Slippers are classified as technical clothing, as they do not provide ankle protection. Footwear used in production must be closed type.
How to fill out
A typical card for recording an employee's instrument has two sides. On the front (after the name of the organization and structural unit, as well as the full name of the financially responsible person) information about the equipment issued should be placed:
- his name;
- inventory number;
- useful life;
- information about receipt (when, in what quantity and at what cost);
- similar information about the issue;
- relevant entries (debit and credit);
- data on balances (by quantity and value);
- signature MOL.
If necessary, you can add a column with information about the employee who receives the inventory. This will allow you to track not only the period of use and the degree of wear, but also who is responsible for possible damage or theft.
IMPORTANT!
Form No. 423-APK is most often created for a certain group of means of labor.
The reverse side of 423-APK should only be filled out when it is time to write off a means of production. The initial data must be taken from the conclusion of a specially assembled commission.
Form 423-APK
Accounting for the issuance of personal protective equipment
The norms and requirements according to which employers in all fields of activity purchase, store and provide personal protective equipment to personnel are formulated in Order of the Ministry of Health and Social Development of the Russian Federation No. 290n dated June 1, 2009. This regulatory document obliges employer firms to:
- buy or rent, at your own expense, protective equipment for workers, designated by industry orders of authorized departments;
- provide PPE to personnel free of charge;
- use PPE that has passed mandatory certification in the production process;
- inform specialists about what items they are entitled to receive;
- promptly replace or repair worn-out personal protective equipment;
- monitor their technical condition in order to prevent accidents at work.
The employing company has the right to develop its own rules for the provision of protective equipment that improve the situation of workers, and to use more advanced models of equipment compared to those prescribed by the current legislation. Records of their issuance, at the employer’s discretion, are kept in paper or electronic form.
Employees are required to comply with the rules for using PPE, use it exclusively during their work shift, and promptly notify the administration of cases of equipment failure.
What applies to low-value OS
To answer this question, you need to check the balance sheet and depreciation groups. Most often, funds accounted for in this way have a useful life of up to a year.
For example, let’s see if a card for issuing power tools is needed. Usually it lasts longer than a year, and it can be attributed to at least the first depreciation group. Then this document is not needed.
But if the cost of a power tool is below the limit established by the accounting policy, then you can count it as inventory. Then you will need an inventory card issued to the employee.
423-APK, tool issue record card, form
MB-2, instrument registration card form
Why do you need the MB-2 form?
Like any other property, low-value and wearable items are used in work by employees of the enterprise. The period for their use is quite often limited in time, and they must be issued only against receipt.
Most often, the MB-2 form is issued for such things as bags, gloves, stationery, hygiene products, etc.
The accounting card, which refers to primary documentation, allows you to track where, for what purposes and in what quantity items considered of low value were transferred. This also includes information about who and when they were issued, and when and to what extent they were returned.
Thus, property is accounted for in the current activities of the company and used products are written off.
Explanations for filling out the card
To enter data into the card, inventory and accessories should be grouped according to the same type of application or the same cost. The card indicates the name of the property group and its purpose.
The card is issued in one copy for each financially responsible person. Data on the receipt and disposal of inventory is entered into the card on the basis of primary documents.
The front side of the form is intended to indicate:
- asset name,
- inventory number,
- service life,
- details of the document for admission,
- cost,
- issuance data,
- invoice correspondence,
- the remainder of the materiel value,
- signature of the responsible person.
Information about the disposal of the asset is entered on the back of the card. Disposal is carried out on the basis of a decision of a special commission and is documented in an act.
How to draw up a write-off act, see the article “Act for write-off of fixed assets - a sample of filling out.”
Accounting for inventory and household supplies in a hotel
In hotel services, great attention is paid to accounting for inventory and household supplies, because... Almost all the equipment of hotel complexes consists of inventories that require high-quality accounting (both timely acquisition and timely write-off):
- bed dress;
- furniture;
- dishes;
- Appliances;
- personal hygiene products;
- cleaning products;
- etc.
Taking into account the peculiarities of the hotel business, painstaking accounting of inventory and household supplies will make it possible to clearly coordinate the work of hotel staff and create comfortable conditions for visitors to the establishment. Postings for accounting of hotel inventory and household supplies comply with the standards adopted in the Russian Federation.
Sample of filling out form MB-2 - cards for recording low-value and wearable items
Finally we come to the main part of our article - the example.
Creating an accounting card for low-value and wearable items, although it is not a particularly difficult task, still this document has its own subtleties that are worth focusing on. Using our recommendations and based on the sample presented below, you can easily create the card you need.
At the very beginning of the document you must:
- assign it a number;
- write the name of the organization and the structural unit in which the form is issued;
- On the right side, enter the OKPO code of the enterprise in the table, in the table below - the date of filling out the form, the structural unit and the personnel number of the recipient, fill out all other cells as necessary;
- Under the table, enter the recipient's last name, first name, patronymic, his profession and position.
Then we go to the main table of the document - here we enter in order:
- name of a low-value or rapidly wearing item, its nomenclature (inventory) number;
- information about when, to whom and in what quantity it was issued;
- then upon returning the goods back - similar information about the return;
- the person who received the product (as a rule, this is the head of a team, workshop, section, etc.) must put his signature in the appropriate “windows”;
- information about the disposal act (date, number), service life of the product and, if necessary, information about the passport (not all material and technical assets have this document).
Be sure to sign the back of the form and decipher your signature.
