The power of attorney for receiving goods gives the representative of the organization the authority to receive goods and materials from the seller. The document for this should be written out in accordance with all the rules and not contain errors, otherwise the receipt of values will be refused. How to issue, what powers of attorney exist - read the article.
The main types
Typical forms have been developed for the document. One of them is designed to receive goods and materials only once, the second is necessary for regular actions. These are the forms M-2 and M-2a, respectively.
The difference between them is only in the presence of a tear-off spine, which is used for the registration procedure of the document by the organization that wrote it. The power of attorney exists in one copy. The employee who received it must assure this fact with a personal signature.
Each power of attorney has a serial number. Issued documents are registered in a special journal.
The design procedure is simplified by the fact that there are standard forms in accounting programs for example 1C. A number of software details are set automatically, other data comes from various directories, the rest is entered by hand. Let's look at how a power of attorney is drawn up for receiving goods.
Form M-2
OKPO code in the form must be entered from the constituent documents of the organization. Next, enter the name of the company, its details and legal address.
Then the serial number of the document is affixed. The program does this automatically, or you need to take the numbering from the registration log. Then the date of issue of the document is affixed. The power of attorney for a one-time receipt of goods and materials is, as a rule, 10-15 days. Therefore, the next line after the date of execution of the document must indicate the number until which the authority is valid. Look carefully at this power of attorney to receive the goods (sample).
Then you need to fill in the line with the name of the consumer organization and the address, then with the name of the payer and his address. Most often, all three lines - the organization that issued the power of attorney, paid for the goods and is its consumer - match. Therefore, the information will be duplicated. But this does not always happen. If your product was paid by another organization, or you receive it for a third party, then the data in these lines will differ.
Then you need to enter the full name of the employee receiving the power of attorney, his passport data, the name of the organization in which they will receive the values.
Next, the details of the document are entered - the grounds for obtaining goods and materials and the goods themselves are listed. It is far from always that this information may be available in accounting, or it may be inaccurate. Therefore, there is nothing to worry about entering data at the time of receipt of goods and materials. Combined filling of documents is permissible (on a computer and by hand).
Then the power of attorney is certified by the signatures of the head of the enterprise and the chief accountant, a seal is put. It can be either a general seal, or marked “for documents”, “for powers of attorney”. Also on paper should be a sample signature of the person authorized to receive goods and materials.
Form Accounting Rules
A power of attorney to receive goods is a document that must be registered and accounted for, because it is associated with material values.In most enterprises, this is done in an automated mode using special programs. Also used are registration books containing information about when and to whom the power of attorney was issued, what was the duration of the document, the name of the organization for which the paper was written out.
An employee, having received a power of attorney, must sign this journal. If the document for any reason is unused, it must be returned to the accounting department. A refund mark is also made in the register.
If the power of attorney was canceled for any reason, this should also be noted, and the document should be returned. Roots with a mark on receipt of goods and materials are attached to the journal.
Reasons for the denial of value
The fact that a company representative has a power of attorney to receive goods is not a guarantee of receiving goods and materials. There are a number of serious errors in the design of the document, which lead to failures. Pay attention to them and do not allow in your work:
- The name of the organization issuing goods and materials is written in error.
- Signatures of officials or seal missing.
- Lack of sample signature of the representative receiving the goods.
- Corrections in the document.
- The employee did not present the identity card indicated in the power of attorney, or the details do not match.
- The power of attorney has expired.
Errors are simple, but quite common. Be careful!
Simple and general power of attorney: what is the difference?
What a typical power of attorney for receiving goods looks and fills in - you already know. Why do I need a general? It is used if the receipt of goods and materials occurs regularly for a long period. The use of a standard form in this case is impractical.
The general power of attorney to receive goods does not have an approved form. Each organization creates a form on its own. The main thing is that the document contains all the main details. Look at the sample. The maximum validity period of such a paper is one year.
A simple power of attorney to receive the goods remains in the organization issuing goods and materials, only the filled spine is returned. The general is always with the authorized representative, you can’t leave her at the enterprise, you can only take a copy.
How to issue a general power of attorney?
First, a “header” of the document is drawn up, which should contain all the basic details of the organization that issued the paper: name, address, TIN, KPP, payment details, contact details.
Then the heading is written - "General power of attorney". Then a serial number is assigned, the period by which the document is valid is indicated. It is indicated who is the consumer, the payer. Next, data about the person who is trusted to receive goods and materials, information about the document proving his identity is entered.
The paper is certified by the personal signature of the director and accountant, and a seal. Also in the power of attorney should be a sample of the signature of the authorized person and the words that the signature is certified.
Accounting for General Power of Attorney
This document should also be under strict control. Each general power of attorney to receive the goods (form) must be registered in the register according to all the rules that were announced above.
After the document has expired, it must be returned to the accounting department for subsequent storage.
Who can act as an authorized person?
The legislative acts do not prescribe any restrictions as to who may be the representative of the organization to receive the goods. This can be either a full-time employee or a person who is not an employee of the company.
Often in the contract of sale prescribed circle of persons who have the authority to receive the goods. In this case, even the presence of a power of attorney executed in accordance with all the rules does not give the right to receive goods and materials. This is a very important point that needs to be closely monitored.Indeed, if the document contains the signature of a person who did not have the right to receive the goods, then the transaction will be invalidated, and it will become impossible to receive payment on it.
Power of attorney to receive goods
Power of Attorney 2a
