Financially responsible persons in an organization can change for several reasons: dismissal, going on vacation, transfer of an employee to another position, damage to entrusted property, etc. The transfer of objects to the new financially responsible person must be documented, since the company’s property is under close scrutiny. To do this, they draw up an act of acceptance and transfer of material assets from one financially responsible person to another.
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When an order and act on the transfer of valuables are drawn up
Legislatively, the need to transfer entrusted property upon dismissal is fixed only for financially responsible persons. To do this, when terminating an employment contract with them, an inventory must be carried out (Part 3, Article 11 of Federal Law No. 402-FZ dated 06.12.2011, Clause 27 of Order of the Ministry of Finance of Russia dated 07.29.1998 No. 34n). Based on its results, an inventory list is drawn up, and if deviations are identified, a comparison sheet is drawn up.
Thus, based on the results of the inventory, the values held by him are written off from the resigning financially responsible person, and responsibility for them is assigned to the new employee or manager.
Mention of the need to carry out a separate procedure for the transfer of valuables is contained in clause 258 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n - only for warehouse managers and storekeepers .
For persons to whom financial liability cannot be assigned by law, such a requirement does not apply . But in order to ensure control over the property transferred to all other employees, the company can establish in local regulations a mandatory procedure for the transfer of material assets upon the dismissal of any employee.
The procedure may include:
- Issuance of an order for the transfer of material assets upon dismissal of an employee.
- Carrying out direct transfer of property, inventory, fixed assets and materials with their recalculation.
- Registration of the acceptance of the entire list of values in an act signed by the transferring and receiving employees.
Inventory act of inventory items
The inventory procedure is carried out to take into account the safety of inventory items. The manager independently determines the need for an inventory, usually in the following cases:
- at the end of the year before the preparation and submission of the annual balance sheet and reports;
- when changing MOL;
- during reorganization and liquidation of the company;
- in case of damage to assets in case of emergency;
- when selling, buying or leasing.
Based on the results of the audit, an inventory act is drawn up, which is signed by members of the inventory commission.
There are no unified forms, but there are recommendatory samples. Companies are allowed to develop their own, but many use developed forms: INV 3, 4, 5 or 6 (depending on the situation).
In the standard act, you need to indicate the number of the inventory order, members of the commission and a list or in tabular form indicate the available inventory items with quantities and units of measurement. At the end - calculate the total and sign.
Contents and procedure for issuing the order
has not been approved by regulations . Therefore, an organization can draw up an order for the transfer of material assets upon dismissal in free form. It must indicate:
- FULL NAME. and the position of the outgoing employee handing over valuables;
- FULL NAME. and the position of an employee who receives valuables under his own responsibility;
- composition of the commission present during the transfer of property and materials;
- the basis for the transfer is dismissal;
- the date on which the procedure must be completed.
ORDER ON ACCEPTANCE AND TRANSFER OF COMMODITY VALUABLES: SAMPLE
If the list of property is extensive, it is advisable to create a commission that will participate in the transfer and confirm the accuracy of the data in the act.
All persons mentioned in it must be familiarized with the order against signature. It is issued before the date of dismissal of the employee with the expectation that he will have time to complete the transfer of values.
SAMPLE ORDER ON TRANSFER OF MATERIAL VALUABLES
The act of registering material assets
The unified form M-35 is used to confirm the capitalization of valuables that the company receives during the dismantling and dismantling of buildings and structures. Capitalization occurs if the materials obtained during analysis are still suitable for use in the future activities of the organization.
The header of the act contains information about the organization, the customer and the contractor, as well as the appraisal organization (if involved).
By the way! The act is approved by the head.
Next, enter the date, the name of the structural unit and the type of activity.
The table states:
- correspondent accounts;
- information about material assets;
- what was obtained during analysis;
- which is transferred to the contractor for repeated work.
At the end, the paper is signed by the customer and the contractor.
The procedure for transferring property and recording the results
The transfer of values occurs for each item, with inspection and recalculation.
All this is done in the presence of the receiver, the renter and the commission, which checks the provided list of property with the items presented for acceptance. Based on the results of the transfer, an act of acceptance and transfer of valuables is drawn up in any form. It states:
- FULL NAME. handing over and accepting the values of employees, their positions;
- list of all property, incl. names and quantities;
- if a shortage is identified, a note must be made about this in the act;
- signatures of the donor, the receiver and members of the commission.
FORM OF THE ACT OF ACCEPTANCE AND TRANSFER OF VALUABLES
The act is drawn up in 2 copies : for the employer and the resigning employee.
General procedure
Inventory will help to verify data on valuables, their nominal quantity and value. It is conducted by a commission, the composition of which is determined and approved by order of management.
Regardless of the circumstances in which an employee is replaced, the employer is required to obtain a written opinion on the property entrusted to him. The result of the audit is reflected in the act, which is endorsed by all participants in the process.
The general procedure for transferring values is as follows:
- The manager draws up an order or instruction to conduct an audit in connection with a change in the MOL.
- The property manager temporarily transfers all valuables to the accounting department or committee members. In this case, the employer is provided with a receipt confirming the fact of the transfer, as well as that all received property has been delivered to the parish, and the disposed assets have been written off.
- The manager creates an inventory of property and/or an act.
- On the day of the MOL change, the values are recalculated and checked; these procedures are reflected in the act and transferred to the chief accountant and management of the enterprise.
It is worth noting the fact that the basis for the inventory procedure is the termination of the TD with the materially responsible employee, as well as his reassignment in connection with a change of position or transfer to another division of the enterprise.
The law requires that this procedure be followed during the period of temporary absence of the MOL, for example, due to a regular vacation.
How does the dismissal of a financially responsible person occur at his own request?
To ensure the smooth and efficient operation of all services, you will need high-quality equipment. It is implemented by . This organization has extensive experience in developing its own high-quality software and monitoring the work of existing ones. The human factor cannot be ruled out.
Automation has many advantages:
- Targeted storage - the storekeeper always knows where the required part is stored.
- You can reserve a place in advance for the arrival of goods.
- Development of a property directory.
- Accounting for incoming goods and raw materials.
- Ability to control inventories and balances.
- Seriously makes it easier to find anything.
- Simplification of inventory.
These are just the main advantages of the method that will be present in any organization.
Definition of concepts
Document flow is the main component of the organization of accounting, management, warehouse and other types of accounting. It was created to conduct continuous monitoring of the business activities of the company. Without it, not a single enterprise can operate, everyone will be confused, and it will become extremely difficult to pay taxes.
Each of them is drawn up only in accordance with its standard form approved by law. They are a prerequisite for the uninterrupted operation of all newly opened companies in our state. Moreover, it is not necessary to compile everything in paper form; electronic form is often sufficient.
Inventory results
Inconsistencies in the data of the act and accounting indicate the loss of material assets or their excess.
Disagreements between the organization and the employee, under whose responsibility shortages and other troubles fall, must be resolved by authorized persons and the management of the company.
If evidence of theft or theft is discovered, it is necessary to estimate the actual losses based on the average market value of the property or based on the company’s price lists.
The data obtained will be useful for filing an application in court to recover damages from the responsible employee. Inventory results are evidence of the employee’s guilt in such circumstances.
Features of filling out the MX-1 form
The act in form MX-1 was put into effect by Decree of the State Statistics Committee of the Russian Federation No. 66 of 08/09/1999. The form for the act of acceptance of the transfer of material assets in the MX-1 form is formalized in detail. Its use allows us to avoid ambiguities in the interpretation of the terms of storage and liability by the parties. It is this act that is best used in contractual relations. You can download it from the Internet, for example, on the website OBRAZEC.ORG. We will look at the features of filling out some of the columns of this document.
The general part (preamble) contains the details of the parties, as well as links to the document according to which the transfer of values is made.
The first section of the act itself indicates the storage location, for example, warehouse No. 2 at XXXXXXX and the storage period. Sometimes (if the warehouse is large) a warehouse compartment or rack is indicated.
Next, in ascending order of serial number, the goods are listed with the obligatory indication of their brand and packaging (column 2). In column 3 it is desirable to indicate the OKP code. Column 4 is very important, which indicates the characteristics of the product, including the presence of defects or wear. Filling out columns 5,6,7 does not cause any difficulties. In column 5 indicate the units of measurement (pieces, kilograms, liters, etc.), in column 6 - the code of the unit of measurement according to OKEI (can be left blank), and in column 7 - the quantity. Column 8 includes the estimated value of the goods. This column is filled in on the basis of accounting documents (for used products - taking into account depreciation) or by agreement of the parties. Column 9 is the product of the number in column 7 by the number in column 8.
This is interesting: How to write an explanatory note at work - sample, correctly, for failure to complete work, a note, for a mistake
At the end of the list, column 9 “Total” is filled in, which reflects the total cost of all items in this column.
Finally, if necessary, indicate the conditions under which goods and the cost of services should be stored for the entire period or for a week/month.
The act is signed by both parties and certified with seals . From the moment the act is signed, all responsibility for the safety of the goods falls on the custodian.
The form of the act of acceptance and transfer from one financially responsible person to another generally differs little from those given above. Let's take a simplified act as an example:
Director of LLC "Avtoelektrik"
_____________ Shishkin I.V.
Transfer acceptance certificate
Chelyabinsk September 22, 2021
This act was drawn up between Petrov Ivan Ivanovich (born 10/11/1984, living at the address XXXXXXX, passport XXXXXXX, issued XXXXX, 10/12/2000) and Vasiliev Ivan Vasilievich (born 11/11/1987, living at the address XXXXXXX, passport XXXXXXX, issued XXXXX, November 12, 2003).
Petrov I.I. transmits, and Vasiliev I.V. accepts the following material assets under financial responsibility:
- welding machines Kaiser MIG-250 (new), manufacturer. No. 32091 and No. 65470, cost per unit 10,000 rubles. in the amount of 2 pcs. Total cost 20,000 rubles;
- jack Forte TA820014-2T (used in working condition), manufacturer. No. 23145, worth 1400 rubles. in the amount of 1 piece;
- jack Forte TA820014-2T (new), manufacturer No. 23765, worth 2400 rubles. in the amount of 1 piece; Litol 24 oil, costing 35 rubles/kg, in the amount of 50 kg. Total cost 1750 rubles.
Passed by _____________ Petrov I.I.
Accepted by _____________ Vasilyev I.V.
Reports upon request of the manager
Additional work assigned to an employee in another profession (position) can be carried out by combining professions (positions). Additional work assigned to an employee in the same profession (position) can be carried out by expanding service areas and increasing the volume of work. To perform the duties of a temporarily absent employee without release from work specified in the employment contract, the employee may be assigned additional work in either a different or the same profession (position).
The period during which the employee will perform additional work, its content and volume are established by the employer with the written consent of the employee.
The employee has the right to refuse to perform additional work ahead of schedule, and the employer has the right to cancel the order to perform it ahead of schedule, notifying the other party in writing no later than three working days in advance.
You cannot assign duties without additional payment.
Article 151. Remuneration for combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without release from work determined by the employment contract
When combining professions (positions), expanding service areas, increasing the volume of work, or performing the duties of a temporarily absent employee without release from work specified in the employment contract, the employee is paid an additional payment. The amount of the additional payment is established by agreement of the parties to the employment contract, taking into account the content and (or) volume of the additional payment. work (Article 60.2 of this Code).
The duties of an absent employee can be assigned to the employee only with his consent. If there is agreement, prepare the DS for the TD, an order, and conclude an agreement on full financial liability.
Article 60.2. Combination of professions (positions). Expanding service areas, increasing the volume of work. Fulfilling the duties of a temporarily absent employee without release from work specified in the employment contract
With the written consent of the employee, he may be entrusted with performing, during the established duration of the working day (shift), along with the work specified in the employment contract, additional work in a different or the same profession (position) for additional pay (Article 151 of this Code).
If necessary, they are compiled and provided at the request of the organization’s management. They can be arranged and combined at the request of the head of the department. All reports that were compiled remain in the archive for 5 years. The enterprise is obliged to provide fireproof conditions for reporting.
Packing list
- the person in charge of the premises was replaced;
- the company is liquidated;
- an emergency has recently occurred;
- identified persons who damaged property;
- regularly, at least once a year.
A decree is created, a commission is selected, then an inspection is carried out in the presence of the person responsible for the materials. All its results are transferred to the accounting department and compiled:
- INV-22;
- INV-3;
- INV-18 if necessary.
Such a system makes it easy to carry out re-registration and control the actual state of the storage location. You can quickly identify material shortages or excesses, find damaged parts and change real balances in accounting reports.
Next, there is a table, it will indicate the list of things to be moved, each with a separate number. All the details are indicated:
- volumes;
- what is it measured in?
- at what cost?
The last line presents the total data - the sum of all columns. Signed by both parties.
How to draw up an acceptance certificate of goods and materials
The acceptance certificate of goods and materials is usually attached to the supply contract and is considered an integral part of the agreement. The standard document structure includes the following information:
- Title of the document.
- Date and place of completion.
- Information about the parties to the contract displaying details, addresses and contacts.
- Full names of responsible employees, details of their passports, powers of the represented parties.
- The contract number and the date of its signing, according to which the delivery is ensured.
- List of transferred goods and materials with display of quantity and price.
- Qualitative parameters of goods and materials.
- Final estimated amount.
- Presence/absence of product defects.
- List of identified discrepancies.
- Claims based on acceptance results.
By agreement of the parties, other requirements may be displayed in the form, for example:
- Terms of payment for shipped groups of goods (advance payment - full or partial, payment after acceptance of goods and materials).
- Deadlines for final payment, display of the number and date of payment orders for advance payments.
- Inclusion of certain groups of inventory items or named items in special acts.
Acts drawn up for shortage or excess quantity
In any company, there is always a situation when an unaccounted product is discovered or there is a shortage of it, although according to the papers there should still be one. In this case, the document is drawn up in accordance with the task - to take into account what is superfluous or reflect what is missing. This is the primary warehouse documentation, which must be reflected in all accounting data.
The responsible employee, MOL, conducts the research and draws up documentation. Then this applies to the head of the enterprise. Write off in the presence of a commission. Its participants are required to sign papers and thereby confirm the fact of a fair event. The act will indicate the cost of each unit of property being written off and the total value.
If there is a need, information is entered into where and why the product disappeared or where it could have come from if it is surplus. The manager signs all actions and makes a decision - at whose expense to write off, from whom to recover and how to punish the responsible persons. It could be:
- at the expense of the person responsible for the products;
- if within the limits of the norms, then the expense is included in the company’s costs and production costs.
This documentation is prepared according to the form and sent to the accounting department. There it will be accepted for accounting and reflected in it. After the work has been completed, the programs no longer show the incorrect amount of products or raw materials.
