Inventory items are usually transferred between two responsible persons. Such a movement is accompanied by the preparation of an appropriate document called the act of acceptance of goods and materials. What is this document and how to draw it up correctly? This should be described in detail.
Basic concepts
The transfer of material values can occur in two ways:
1. Inside the enterprise when moving between sites or changing responsible persons.
2. When transferring goods outside the company.
In each of these cases, an act of acceptance of goods and materials must be compiled in accordance with all the rules. It is part of the primary documentation and represents one of the methods of accounting for goods.
In each particular case, such an act of reception and transfer of goods and materials performs a certain function. For example, when changing the person in charge at the enterprise, he fixes the amount of goods and other materials that come under the responsibility of a new employee. From this moment, he will be responsible for their safety and proper use. Another option is also possible when values are transferred as a result of signing a lease. Here, the compiled acceptance and transfer act of goods and materials states the fact of a temporary change of ownership in accordance with a preliminary agreement. After a certain time, all items must be transferred to their original owner in full safety. Otherwise, one party may present another reasoned claim and demand compensation for damage caused to it.
Accounting form
To facilitate and correct accounting, a special form of the act of acceptance of goods and materials has been developed. The type of this unified document was approved by the resolution of the Russian State Statistics Committee No. 66 of 08/09/1999. It is included in a special album, as a separate form of the MX-1.
It can be divided into the following components:
1. Background information.
2. Product data.
3. Signatures of the parties.
In the first part, information about the custodian and depositor of the product, as well as the number and date of the contract in accordance with which the transfer is made, are sequentially entered in certain columns. The following is the name of the document and its details (date and serial number). The second part is a table in which all the goods are divided depending on the assortment. Moreover, each position is described in detail, starting with the name and characteristics, and ending with the quantity, as well as the set price. It also indicates the period, place and storage conditions of products. The last part includes the signatures of persons who, according to the contract, assume quite certain obligations. They should be supplemented by the name of the posts, a detailed transcript and, if possible, certified by seals.
Filling Rules
Despite the fact that this document is unified, each individual company can develop it for itself. This will not be any violation.
But in practice, the parties most often use the standard form MX-1. It is very simple and convenient. How to correctly enter data into such an act of acceptance of goods and materials? A sample can be considered with a specific example. Suppose that one enterprise transfers goods to another for storage. An appropriate agreement is concluded between them, and the annex to it will be the present act. First you need to fill in the details of the parties (name, address and codes). They must fully comply with the concluded agreement, which is indicated here.Then gradually enter the data into the table about the product to be transferred. After that, you must specify the accepted storage conditions. Usually, the phrase “in accordance with the agreement” is simply written here, since the text of the document itself already has a full description of all the circumstances. There is also a column “special marks”, where each side can post its comments on the goods being transferred. In conclusion, the parties, represented by their authorized representatives, sign the document and certify it with seals.
Download the acceptance certificate of goods and materials
