If the organization has its own freight transport, the obligatory part of the activity is the accounting of drivers, the consumption of lubricants and fuel.
This and other information is recorded in the original reporting document. It is called the "Waybill of a truck." A document form contains various fields. The information entered into them reflects the above business activities. There are several types of such documents. Further in the article we will consider some of them in more detail.
General information
The waybill of a truck can be one of three types. Its definition depends on a number of factors. So, the waybill of a truck (form 4 C) is used when transporting, provided that the machine is paid at piece rates in accordance with the Unified Tariffs.
Long distance type of document It is used when performing long-distance transportation. The waybill of a truck of this type has a red strip on the front side with the corresponding inscription. Long-distance transportation and their payment are carried out in accordance with established transport charters and legislative provisions. The waybill of a truck may also reflect information on transportation carried out according to time-based tariffs.
General requirements
The truck waybill, the sample of which is presented below, is a strict reporting document. Paper production is carried out with printing numbering by order of departments, ministries, enterprises in the quantity necessary to meet their needs.
The forms are stored at the organization’s warehouse. If necessary, the document is issued to the responsible person against receipt. As a rule, such a person is the dispatcher, the head of the operational site, the head of the garage, etc.
Directions for compilation
Domestic legislation imposes a number of requirements for entering information in the waybill of a truck of an individual entrepreneur, non-profit organization, and other structures involved in transportation. The document is considered invalid in some cases. For example, if the waybill of a truck (the form does not matter at the same time) does not contain at least one of the following items:
- The stamp of the enterprise.
- Seal of organization.
- Date of issue.
Entering Information
The waybill of the truck is drawn up by an authorized person. It is responsible for the accuracy of the information entered. Obligations to verify information and control the correctness of their entry also lie with the head of the transport park, as well as the head of the enterprise. The waybill is issued to the driver only against receipt. In this case, he must hand over the previous document.
If the work involves the transportation of material goods, the driver receives a corresponding waybill with the waybill. These two documents must be kept together. This allows them to be verified during the inspection process.
Issues an invoice accounting company. Its number and information on the mass of the transported cargo are entered in the waybill. The report document also contains vouchers (2 pcs.). Entering into them information is carried out by the customer. These tear-off coupons are subsequently transferred to the client along with the account as evidence that the work has been completed.
Features of the compilation of a document on transportation by time tariffs
The waybill of the truck (form 4 P) contains the section "Task to the driver".In the 16th column “At whose disposal” (in accordance with the application or due to a one-time customer order), the dispatcher shall enter the address and name of the enterprise at whose disposal the vehicle arrives. Lines No. 18 and 17 contain information about the planned time of departure and arrival, respectively. Column No. 19 contains the assigned number of working hours, and No. 20 the number of trips.
The line "Customer" contains the name of the receiving organization, the initials and surname of the person responsible for receiving and using the vehicle. In the column "Time" the hours and minutes of arrival and departure of cars are entered. The column "Speedometer" contains information about the performance of the meter at the time of arrival and departure from the enterprise.
TTN numbers are entered in the corresponding column. One copy of the invoices attached to the waybill indicates their total number (if more than 1). The column "Number of trips" contains the number of transportations performed. The line "Stamp and signature of the client" is filled in by the customer. In this column, the information confirms the correctness of all the details. The section "Performing tasks" contains information about driving routes: where and from where trips are made. Confirmation of information is carried out by the signature of the client.
Attachments to the document. Data Entry Features
A tear-off coupon is used as an attachment to the waybill. It is the basis for sending invoices for payment of transport services. A tear-off coupon is filled in by the customer. In accordance with the reporting document presented by the driver, the client enters in the appropriate columns his date of issue and number. The coupon also indicates the name of the organization on whose rolling stock the cargo, license plate number and brand of arriving cars and trailers are transported (if any).
Features of the document processing program for transportation at piece rates
The waybill drawn up according to this form is a confirmation of the industrial nature of the use of fuel. This document serves as the basis for the write-offs of fuel and lubricants at cost. Work with these and other sheets takes place in a special program 1C: Enterprise 7.7. Document processing is carried out in the same way as regular magazines.
In the open program there is a table that contains five bookmarks. In the "Waybills" section, you can introduce new documents, copy, edit and delete them. In this case, information can be sorted in accordance with the date, model / number of the machine, etc. The tab "Drivers" contains the following details:
- Personnel Number.
- Driver.
- The category is right.
- A number that has a driver’s license.
Section "Cars" contains information about the brand of the vehicle. This tab contains information about the garage and state numbers of the car, the current rate of fuel consumption for each tank per completed volume, and taking into account the correction factors:
- if the product is equipped with gas equipment;
- when working with trailers.
For example, for the 1st tank, the norm for diesel engines is proposed - 1.3 l / 100 tkm. This indicator can be adjusted relative to other types of fuel or engines. The internal journal "Types of Fuel" contains information about its brand. In the dialog box for entering the waybill there is a button "calculation".
In the lines enter the number of rounding signs in accordance with the norm. Indicators can be given with decimal fractions. In connection with this button “calculation”, the number of decimal places is regulated in the process of automatic calculation of fuel consumption according to the norms. Section "Trailers" contains information about the brand, state and garage number.
Some subtleties
Individual accountants seek to simplify the process of maintaining waybills. In this case, this refers mainly to the introduction of information on fuel consumption.This is due in many cases to the fact that this function involves not only additional responsibility, but also a burden on the main activity.
As a rule, this situation is typical for small organizations. In accordance with Decree No. 78, waybills are filled in by the responsible person (dispatcher, site manager, etc.). This means that the accountant must be authorized by the relevant order of the company management. In this case, the preparation of documentation by an employee may involve liability.
Consequences of Failure
Simplified information can lead to a number of problems. The presence of a waybill is mandatory for the driver engaged in the carriage of goods. In addition to the fact that the documentation is being checked by the tax authorities, traffic police posts are operating along the route of the vehicle. In accordance with paragraph 2.1.1 of the SDA, the driver must have a reporting document with him and transmit it for inspection by road police officers on demand. For the lack of a waybill, a penalty is provided.
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