Waybill sample which will be presented in the article, is among the primary documents. It is used in registration of the transfer of ownership of products and other material values to the buyer. Let's consider in more detail how it is filled packing list.
General information
According to the provisions of the Federal Law No. 402, all business operations must be documented. They are approved by the management of the enterprise as advised by the accountant. An organization can execute both independently developed forms of documents and use standardized forms.
The latter are contained in special albums and approved by the State Statistics Committee. These include the consignment note. It is used to formalize the sale and delivery of material assets to the counterparty. The bill of lading is an accompanying document.
Registration
Packing list drawn up in 2 copies. One remains with the supplier. This document acts as the basis for writing off material assets. The second copy is given to the buyer (consignee). Based on this document, the counterparty capitalizes material values.
Signing
Packing list, like all primary documentation, is endorsed by the head of the company and the chief accountant or other authorized employees. The list of the latter is approved by the director of the enterprise.
Packing list can be signed by 5 persons:
- Three employees from the seller. These include the head, accountant and employee responsible for the shipment of goods. In large enterprises, most often the document is endorsed by one person. As a rule, this is an operator who, having received information from the warehouse and accounting, draws up an invoice.
- One employee from the buyer organization. As a rule, a waybill is signed by the person responsible for receiving the product. An autograph is put in the "Consignee" column.
- One person actually accepting the goods. This may be the representative of the carrier (third-party company) or counterparty (if he picks up).
Consignment note: blank
The document has several columns:
- "Shipper". It indicates the abbreviated and full name of the seller, its address (legal and actual), account details, contacts. If shipment is made by a structural unit, its location is given in this column.
- "OKPO", "Type of activity on OKPD". These boxes are also filled by the seller.
- "Consignee". Here is the name, address, account details, contact details of the counterparty. Be sure to fill out the line OKPO.
- "Supplier", "Payer". These lines typically provide the information above. However, in some cases, the shipper does not coincide with the seller, and the consignee with the buyer. In these situations, information is provided from the constituent documentation of the respective companies (names, addresses, account details, contact details).
- "Base". This line contains the details of the contract. If the seller engages a third-party company for the delivery of products, then the column "Bill of lading" is filled in.
Summary table
When filling out it should take into account several nuances. First of all, the data in the pivot table must correspond to the information from the invoice. In the columns:
- 5 indicate the unit code.
- 6 - type of containers in which products are delivered (abbreviated). If the goods are not packaged, affixed "n / a".
- 9 - the mass of each product, given the container.
The corresponding field also indicates the number of attachments to the document. In the same column after the words "contains" the number of column numbers of the pivot table is given.
Additionally
In the lines:
- “Total Seats” indicates the value at the intersection of the page “Total on the waybill” and the 8th column of the table.
- "Net Weight" is a measure at the intersection of the same row and 10 columns.
- "Gross mass" is the value at the intersection of the same column and column 9.
- "Total issued for the amount" - at the intersection of column 15.
The employee who draws up the invoice gives all these indicators in words. From the supplier of the signature on the document put all the employees who have authorized and carried out the release of products, and the chief accountant. The invoice must be certified with a seal.
