Limit intake card form M-8 sample filling and form

What is a limit-fence card

A limit-fence card is a primary accounting document of a cumulative nature, which serves as the basis for writing off MC from the warehouse of an enterprise to the workshops, to the sites of the same enterprise. The quantity of materials is written out based on their planned requirement.

The name and the form of the document itself were developed in the Soviet Union and have survived to this day. “Limit” means a type of restriction, “fence” - i.e. vacation, receipt - indicates that this is a strict reporting form.

A limit intake card is issued if there are limits on the supply of materials that will be used in the manufacture of own products, i.e. this is an internal document. It controls the work of warehouse employees, especially those who honestly perform their duties - it guarantees them protection from accusations and suspicions of theft.

What is a limit-fence card?

Definition 1
A limit-fence card is an official document developed and approved by the Resolution of the State Statistics Committee of the Russian Federation, which is used to control the write-off of inventory items.

In other words, in each economic entity, subject to the systematic write-off of inventory items, a document such as a limit-fence card can be drawn up, which reflects information about the approved write-off limits. Such a card should be classified as primary accounting reporting; the document has the code “M-8”. The format of the limit-fence card is shown in Figure 1.

Figure 1. Limit-fence map of the enterprise. Author24 - online exchange of student work

Note 1

It is worth noting that since 2013, the format of this document has not been regulated in the Russian Federation, and can be developed by the organization independently, but with the obligatory indication of all necessary details. In this case, the form of this document must be reflected in the accounting policy of the economic entity.

Finished works on a similar topic

Coursework Limit-fence card 480 rub.
Abstract Limit-fence card 240 rub.
Test work Limit-fence card 210 rub.

Receive completed work or specialist advice on your educational project Find out the cost

What is it used for?

In order to carry out production activities, the structural divisions of the enterprise need to systematically consume MC for various purposes. The number of MCs is established due to the limits that are determined for each item.

MC limits, in turn, are formed from approved consumption standards per 1 unit. finished products, as well as according to the production volumes of these products according to the production programs of sites and workshops. Enterprise managers or other persons authorized by them are responsible for approving limits.

The movement of MC is documented using limit cards, which also serve as a supporting documentary basis for the release of MC from the warehouse to other structural divisions of the enterprise. In addition, the limit-fence card facilitates ongoing control over compliance with established limits on the consumption of goods and materials. Material is released only from the warehouse indicated in the limit-receipt card.

Thanks to the limit card, materials that were not used in production are accounted for (return). If it is necessary to release material in excess of the limit or replace the item specified on the card with another, then this occurs with the permission of the manager or authorized persons.

Why do we need fuel and lubricant limit cards?

When the heads of all structures sign the card, a date is set for its completion. After the limit is exhausted, the card is sent to the accounting department.

Even if it has not been exhausted, but a month has already passed since it was filled out, it must also be returned there in accordance with established document flow schedules. It is recommended to set limits in accordance with these schedules.

This is how a limit-fence card is drawn up. The filling procedure is usually not difficult.

Limit fence card

Important In this case, he signs the copy of the employee receiving the goods and materials, and the employee signs the copy of the storekeeper. The return of material assets is processed in the same way.

The storekeeper also indicates the serial number of the record of materials released on the warehouse card file.

At the end of the period for which the limit on the use of material assets is set, the total of their release is summed up.

Limit-fence card in the form M-8

In other words, a collection card is a supporting document confirming the disposal of funds, as a rule, for production needs (production, provision of services or performance of other work). In this case, the release of materials occurs systematically, and one or more interchangeable types of inventory items can be issued using one form.

This document is issued by the planning department or supply service in 2 samples: one form is provided to the recipient (the responsible person in the workshop or area of the organization where the goods and materials are consumed), and the second is stored together with the recipient’s receipt in the warehouse.

Limit fence card. filling procedure

The “Limit” column is filled in by the employee who is responsible either for issuing a limit-fence card or for setting these limits. Next, filling out the limit card is the responsibility of the accounting department.

She must put in it the subaccount and invoice numbers, the price of the material without VAT (one unit) and the analytical accounting code for the material that is being written off.

To receive the material, the employee must provide the documents to the storekeeper, who makes the same marks on each copy: date of issue and signature. The employee must sign the storekeeper's card.

Please note that the card must contain a serial number in accordance with the card index in the warehouse. After the period during which the established limit could be used ends, it is necessary to balance the balance. The cost of the material that was released at this time is calculated by the accounting department.

Limit-fence card: design features

Attention How it is filled out In both copies you must indicate the name of the enterprise, the code that characterizes the operation of moving inventory, number, date of the document, type of activity, established limit, item number of inventory, if provided at the enterprise, the same applies to the OKEI code, name , cost code, information about the recipient and sender, workshop, what quantity was released and what the balance was. The unit of measurement of the product is indicated (kilogram, package, piece, meter), which can be either materials or certain services. The name is written in as much detail as possible: brand, size, grade.

The maximum quantity of inventory items that can be released from the warehouse is indicated in the “Limit” column. This column can be filled in by an employee who sets a limit on the use of material assets, or by an employee who is responsible for issuing limit cards.

The accountant responsible for processing the document indicates

a synthetic accounting account and a sub-account with which the correspondence of the inventory account will be compiled based on this limit-fence card;
code for analytical accounting of written-off material assets;
price per unit of material assets excluding VAT.

The employee receiving the materials presents his copy of the card to the storekeeper. The storekeeper must indicate on both copies the date of release, the amount of material assets released, as well as the remaining limit.

It controls the work of warehouse employees, especially those who honestly perform their duties - it guarantees them protection from accusations and suspicions of theft. Why is it used? In order to carry out production activities, the structural divisions of the enterprise need to systematically consume MC for various purposes.

The number of MCs is established due to the limits that are determined for each item. MC limits, in turn, are formed from approved consumption standards per 1 unit.

finished products, as well as according to the production volumes of these products according to the production programs of sites and workshops. Enterprise managers or other persons authorized by them are responsible for approving limits.

Source: https://valeancom.ru/dlya-chego-nuzhny-limitno-zabornye-karty-gsm/

Limit-fence card: purpose of the document

When issuing materials, business entities can use standard templates recommended by industry departments or their own samples. These primary forms must be secured in the internal document management system by accounting policies or by a separate order from the head of the company.

A typical and universal limit-fence card form M-8 (the form can be downloaded below), its sample is given in the Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. The release of materials from storage sites can be carried out in several ways:

by filling out a demand invoice (form M-11);
the issuance of valuables to the party is reflected in the invoice (form M-15);
registration of a limit-fence card (form M-8).

The last form is required not only to record the operation of removing materials from the warehouse, but also to monitor compliance with the limit.

The document can also be used in situations of returning valuables to storage locations if, at the end of the technological cycle, part of the inventory items turned out to be unclaimed.

M-8 (limit intake card) is issued monthly, and with a small turnover of materials, quarterly updates of these primary documents are allowed.

The form is issued in several copies:

the first remains with the financially responsible person who issued the materials to confirm the movement of inventory items in warehouse accounting;
when a limit intake card is drawn up, the form (second copy) is handed over to the recipient of the valuables to confirm acceptance of raw materials in the declared quantity and track the total volume of consumption;
the third (if it has been created) is sent to the supply department for comparison with limits and for controlling costs on the production floor.

Limit-fence card: sample filling

To release material assets from warehouses, you can use both independently developed fence card templates and standard forms:

form M-8, which is a universal intersectoral template;
the limit-receipt card of Form 62, which was created to reflect the procedure for writing off from a warehouse at a production department, can be taken as a basis;
form M-28 - a limit-receipt card in construction, which is maintained throughout the entire construction cycle for one object (excessive supply of materials for it is not practiced; for this purpose, an invoice-request is additionally issued);
form 117-APK. This option is one of the forms used only in certain areas. Limit-fence card form 117-APK is a specialized document intended for the agricultural industry. The template was put into circulation back in the USSR, but after the appearance of the inter-industry sample M-8 it was declared invalid (as was sample 62 of the form). The 117-APK limit fence map can be used as a basis when developing your own template.

The main thing is that in the end the document contains all the required details:

data identifying the company that owns the material resources being issued;
the recipient of the goods and materials must be indicated (department, workshop);
date of registration of the form;
limit size for specific materials;
information certificate on products sold;
signatures of the responsible persons (the employee who set the limit, the recipient and the storekeeper).

The seal is not a mandatory element, since the document is internal in nature. A collection card (form M-8) is issued separately for each storage location and for each type of material. If the limit is reached, the warehouse employee submits the completed card to the accounting service. The management of the enterprise is obliged to ensure the safety of the form for a period of five years.

The limit fence map consists of two blocks:

The first part provides general background information. The number and date of the document, the details of the enterprise, the structural units involved in the movement of goods and materials, synthetic and analytical accounting accounts of valuables written off from the warehouse, and units of measurement are reflected here.
The second block of the document contains data on the characteristics of inventory items, including their type, brand, and dimensions. The established limit for products and the nomenclature code of materials, the name of the unit of measurement with the OKEI code must be indicated. At the time of issuance of valuables, data is entered on the exact volume of products issued, returns, their cost and the amount of the batch issued excluding VAT.

Sample limit-fence card

Source: https://spmag.ru/articles/limitno-zabornaya-karta

/ Economic law / Who should draw up limit fence cards

The head of the enterprise must sign, approving the limit specified in the document. Drawing up limit fence maps: registration Obviously, drawing up limit fence maps cannot be done with just a management signature.

Since this document is an internal process of the company related to inventory items, it should be reflected accordingly in the reports.

Thus, an enterprise accountant must indicate:

analytical accounting code;
price excluding VAT;
synthetic subaccount or account.

After the expiration date, the information from the tables is processed by the accountant. In particular, the cost of all issued material assets is calculated. This approach allows you to monitor consumption and withdrawals over the limit.

Attention

Sample of filling out a limit-fence card The head of the organization or employees appointed by his order (for example, the head of a structural unit) have the right to set a limit and make changes to it. When calculating the limit, duly approved production standards for the consumption of materials per unit of production and the volumes of production programs of workshops and areas are used.

Excessive supply of materials is permitted only with the permission of the head of the organization or a person authorized by him. Above-limit issuance of material assets is carried out according to individual requirements.

Optimization of work using the example of a limit fence card

In this case, the limit card is drawn up in one copy, the recipient signs for receipt on the warehouse registration cards, and the card is signed by the person who issued the materials.

Typically, these documents are drawn up for one month, but if materials are sold in small quantities, cards can be issued for a quarter. If there are several warehouses, limit and intake cards are compiled for each warehouse separately.

Only those materials can be issued from the warehouse and in the quantities indicated on the card. After the limit is used up, the cards are sent to the accounting department for accounting. Subscribe to our channel in Yandex.

Chapter 25. Limit-fence card

In this case, the value of the limit is calculated according to production standards (performing services or other work), which are established depending on the specifics of the organization in relation to a given type of materials or goods (here, such points as the consumption of material assets per unit of product, the number of areas where TMZ are released and so on);

exceeding the limit can only be carried out in individual cases upon request, and the permission of the director of the company or the responsible person appointed by the manager is required;
a limit-fence card, as a rule, is drawn up according to Form No. 8, while some additions and changes may be made to this sample (at the discretion of the company);
When the TMZ limit specified in the form is used up, the document must be submitted to the accounting department.

Who draws up limit-fence cards

Avantage offers its services for correct accounting, which reduces the load on the relevant department of the company. You can view the list of services here. How the limit intake documentation is filled out This document must be in two copies, one of which is sent to the place of issue, and the other to the desired site.

Filling out the limit card can be completed by one employee or several. Regardless of how many people are involved in filling out, they must provide the following information:

serial number and date of issue;
the type of activity for which the material will be spent;
operation code;
issuing and receiving units, issuing limit;
full information about inventory items, item number.

If the item number is missing, then a dash is put in its place.

Who should draw up limit fence maps?

The document is drawn up by the accountant in two copies: the first is transferred to the consumer of the goods and materials (for example, to the workshop), the second is transferred to the warehouse.

The release of materials into production according to limit cards can be carried out only from one attached warehouse. The standard intersectoral form No. M-8 is a form of a limit-fence card.

The employee responsible for issuing the document indicates the following data: Example of filling out the reverse side of form No. M-8

Name of the organization;
document serial number;
date of compilation;
transaction code for the movement of inventory items according to this limit-fence card (filled in if the organization uses a coding system);
the type of activity for which the requested type of material assets is used;
sender, i.e. name of the structural unit that issues material assets;
recipient, i.e.

It controls the work of warehouse employees, especially those who honestly perform their duties - it guarantees them protection from accusations and suspicions of theft.

Why is it used? In order to carry out production activities, the structural divisions of the enterprise need to systematically consume MC for various purposes. The number of MCs is established due to the limits that are determined for each item.

The head of the enterprise sets limits on the use of material assets per unit of finished goods. These restrictions are set separately for each site and workshop.

Other persons also have the right to determine these restrictions if they are authorized by the manager through a special order. These same persons are free to sell products in excess of the standards established by them.

For the release of valuables in excess of the norm, separate special documentation is filled out. A limit intake card can be issued for several or one type of material.

If during issuance it is necessary to replace one material with another, the limit and intake card must contain a corresponding mark. It states the replacement based on what requirement, records the consumption and reduces the limit. Filling out the limit-fence card is carried out by the accounting department in two copies.

Source: https://strahovanie58.ru/kto-dolzhen-sostavlyat-limitno-zabornye-karty/

What needs to be done before filling out limit cards?

The planning department, the material supply department must issue limit cards with established limits in 2 copies for a month, in some cases for a quarter, half a year, or a year. These cards must have monthly tear-off coupons for the actual vacation of the MC. One copy of the card is given to the consumer at the MC (site, workshop), the other is transferred to the warehouse.

How it is filled

In both copies, you must indicate the name of the enterprise, a code that characterizes the operation of moving inventory, document number, date, type of activity, established limit, item number of inventory, if one is provided at the enterprise, the same applies to the OKEI code, name, cost code, information about the recipient and sender, the workshop, what quantity was released and what the balance was. The unit of measurement of the product is indicated (kilogram, package, piece, meter), which can be either materials or certain services. The name is written in as much detail as possible: brand, size, grade.

The release of MC occurs in the case when a representative of a workshop or section presents his copy of the card at the warehouse, after which the storekeeper will note on his limit card and in the customer’s copy the date, the number of MC issued, and after that the storekeeper withdraws the balance and records it in the same way as the expense it into cards.

At the end of the month, both copies of the cards are transferred to the accounting department so that the accountant displays the expense of the inventory on the proper accounts of the accounting system and indicates in the cards synthetic accounts, sub-accounts that participate in correspondence, the prices of each inventory item excluding VAT and the analytical accounting codes of the inventory. When the limit cards are closed, the accountant sums up the number of goods and materials issued and writes down their cost value. If there were returns of unused inventory items, their cost is indicated with a minus sign. The closing date of the card is considered the moment it is signed by the heads of the departments that give and receive inventory items. All copies must be signed by both the department representative and the storekeeper.

The limit intake card, a sample of which can be filled out in the photo, is written out and filled out for one name of the MC, one item number at a time.

Fence card form 431 free download

After the specified limit has been used, the storekeeper must submit the document to the organization’s accounting department. At the same time, according to the rules, you need to hand over the card regularly, at least once a month.

It is recommended to submit the map simultaneously with the materials movement report (in accordance with the schedule accepted by the organization).

It is necessary to store the limit-fence card, like other internal documents of the enterprise: for at least five years.

At the same time, he signs the copy of the employee receiving the goods and materials, and the employee signs the copy of the storekeeper.

The return of material assets is processed in the same way.

Important

At the end of the period for which the limit on the use of material assets is set, the total of their release is summed up.

To do this, the total number of material assets issued is calculated and their return is subtracted from it. When finalizing a limit card, the accountant calculates the cost of all material issued during the reporting period, excluding VAT, by multiplying the total amount of material assets issued (minus returns) by the cost of a unit of material assets.

An error occurred

How to automate work with documents and not fill out forms manually Automatically filling out document forms. Save your time. Get rid of mistakes. Connect to CLASS365 and take advantage of the full range of features:

Automatically fill out current standard document forms
Print documents with signature and seal image
Create letterheads with your logo and details
Create the best commercial offers (including using your own templates)
Upload documents in Excel, PDF, CSV formats
Send documents by email directly from the system
Maintain inventory records using serial numbers

With CLASS365 you can not only automatically prepare documents. The online warehouse program CLASS365 allows you to manage an entire company in one system, from any device connected to the Internet.

Form 431. fence card

(Submit documents without errors and 2 times faster by automatically filling out documents in the Class365 program) View sample filling: page 1 page 2 View the full catalog of forms How to simplify the work with documents and keep records easily and effortlessly more details Special program for small businesses Class365 - online program for everyone:

50 current document forms
Trade and warehouse accounting
CRM system for working with clients
Bank and Cashier
Integration with online stores
Built-in mail and SMS sending
One-click reports

Free for one user See how Class365 worksEnter the demo version How to correctly fill out the M-8 form The release of materials from warehouses to production in most cases is carried out on the basis of pre-established limits.

Limit-fence card (standard intersectoral form n m-8) (okud 0315005)

Attention

Limits are determined on the basis of material consumption standards in the manufacture of products, as well as production programs.

This card is issued for one type of material in two copies. One copy is sent to the department that is the consumer of this material, the other copy is transferred to the warehouse.

Limit cards can be issued for either a month or a quarter.

The limit set for this material is indicated in the “Limit” line.

The release of material into production occurs when a production employee presents his copy of the limit card to the storekeeper.

The date and quantity of materials issued is noted in both copies of the card. The storekeeper signs the copy of the production representative, and the production representative signs the copy of the storekeeper. *

The free warehouse accounting program Class365 will help you simplify your work with documents.

Limit fence card

date of filling out the document,
digital value of the limit,
detailed information about the products themselves.

The document must have several signatures: the limit setter, the representative of the department that received the inventory items, and the storekeeper. It is not necessary to put a stamp on the document, since it relates to the internal documentation of the enterprise.

A limit-fence card must be issued separately for each type of certain goods and materials.

However, subject to interchangeability, you can add several varieties, while making a note on the card “Replacement upon request No...”.

The document is drawn up in two copies, one of which is handed over to the recipient of the materials or goods (to the site, workshop, department, etc.), the second remains with the sender (in the warehouse).

Source: https://vipkonsalt.ru/zabornaya-karta-forma-431-skachat-besplatno/

Rules for issuing a limit-fence card

The document is drawn up in two copies, one of which is handed over to the recipient of the materials or goods at the site, workshop, department, etc. The raw materials accumulated by the enterprise require strict accounting to carry out the production process.

After the deadline, such completed cards are submitted to the accounting department, where an analysis of the consumption of raw materials during production and the cost of production is carried out. Navigation Federal legislation Constitution Codes Laws.

APPLIED INTUITION PLACEBO EFFECT FREE DOWNLOAD

Tax return for personal income tax. Regardless of which method the company chooses, there are certain standards that should be followed when filling out the document.

The payment was not completed due to a technical error and no funds were debited from your account.

This form can be printed from the MS Word editor in page layout mode, where the viewing and printing options are set automatically.

fork

If the payment procedure on the payment system website has not been completed, funds will NOT be debited from your account and we will not receive payment confirmation. The number of people who are satisfied with the planned cost of one day.

Fence card budget accounting Document title: Planned cost of one day, rub. These articles and documents may be useful to you. Payroll sample form. Notification about the replenishment of the document database with new samples. Limit and intake cards greatly facilitate the task of calculating the efficiency of raw material consumption.

In this case, you can repeat the purchase of the document using the button on the right. Each time you contact the warehouse, the storekeeper, checking the limit indicated on the card, can determine whether it is possible to issue a specific type of raw material and whether the limit has been exceeded.

limit-fence card

It is necessary to store the limit-fence card, like other internal documents of the enterprise: Such a document regulates the issuance of raw materials and consumables by employees of card storage warehouses. The full text of the document will be available to you as soon as payment is confirmed. Form of power of attorney to receive goods and materials.

SEKACHEV SPEECH RESTORATION FREE DOWNLOAD

Tell your friends about the site.

Close the urban planning code of the Russian Federation tax code Federal Law of the Russian Federation N Federal Law On personal data protection of personal data licensing law Law On disability and in connection with maternity N Federal Law Law 59 Federal Law Federal law on bankruptcy Federal Law On the state data bank on children left without parental care Federal Law on the procedure for entry and exit; Law on state pensions. The limit-fence card must be certified by employees who are directly responsible for issuing materials and goods from the company’s warehouse, indicating their positions and signatures with a transcript.

Fence card (budget accounting), Card (form) No.

Stavropol Territory, Tambov Region. Mari El Mordovia Moscow and Moscow region. If exceeded, it is necessary to review the production process in order to reduce costs and costs for consumables.

Such documents will reflect all the facts of receipt of materials from the warehouse and their quantity.

Source: https://kartablogov.ru/zabornaya-karta-forma-431-69/

Forms of limit-fence cards

The M-8 limit-fence card is the primary accounting document of the unified standard intersectoral form, which was approved on October 30, 1997. Resolution No. 71a of the State Statistics Committee of Russia.
Limit-fence card (form 62) is a primary accounting document intended for writing off inventory and materials from the enterprise’s warehouses to its workshops or areas. This form is no longer used, because... it is not compiled according to a unified form in the albums of primary accounting documents. Following the order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119N, the primary accounting documentation for the consumption of medical supplies from the warehouses of an enterprise to its divisions is a limit-withdrawal card (standard interindustry form N M-8).
Limit fence card, form 117 - this is a specialized form approved by the State Agricultural Industry of the USSR on March 20, 1987 N 281-4. Previously used in the agro-industrial complex, but also lost its effectiveness, like form 62.

Limit card for receiving fuel and lubricants. CXX, form 4

Approved by order of the Ministry of Agriculture and Food dated July 1, 2011 N 269
Organization _____________________ Warehouse (gas station) __________ SXX, form 4 Limit intake card N _____ for receiving fuel and lubricants “__” _______________ 20__ Issued by _____________________________________________________________________ (position, last name, first name, patronymic recipient) Issued for _________________________________________________________________ (what purposes) I. Permitted ————————————————————————— ¦ ¦ Type of fuel and ¦ ¦ ¦ ¦ lubricants ¦ ¦ ¦Limit +———————+ ¦ ¦vacations¦ ¦lubricants ¦ ¦ ¦for: ¦fuel,¦materials, ¦ ¦ ¦liters ¦kilograms¦Head of the organization for agrochemical ¦ ¦ ¦ ¦agricultural services ___________¦ +——-+———+——-T—+ (signature) ¦ ¦day ¦ ¦ ¦ ¦ ¦"__" _______________ 20__ ¦ +——-+—+—-+—+—+— +Chief Accountant _____________ ¦ ¦five- ¦ ¦ ¦ ¦ ¦ ¦ (signature) ¦ ¦day ¦ ¦ ¦ ¦ ¦ ¦»__» _______________ 20__ ¦ +——-+—+—-+—+—+—+ ¦ ¦decade ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——-+—+—-+—+—+—+ ¦ ¦month ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——-+—+—-+—+—+ —+———————————————+ ¦Additional- ¦ ¦ ¦Head of the organization for agrochemical services¦ ¦nitel-¦ ¦ ¦agricultural _______________ ¦ ¦various-¦ ¦ ¦ (signature) ¦ ¦decided ¦ ¦ ¦Chief Accountant ______________ ¦ ¦ ¦ ¦ ¦ (signature) ¦ ———+—+—-+—————————————————— II. Issued ————————————————————————— ¦ ¦ ¦ Type of fuel and lubricants ¦ ¦ ¦ ¦ Number +—————————— ——————+ ¦ ¦ Date of ¦ travel ¦ ¦ lubricant ¦ Signature ¦ ¦ leave ¦ sheet or ¦ fuel ¦ materials, ¦ received-¦ ¦ ¦ other ¦ ¦ kilograms¦ body ¦ ¦ ¦ document+————— ———————+——-T—+ ¦ ¦ ¦ ¦liters¦kilograms¦liters¦ kilo- ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ grams ¦ ¦ ¦ ¦ ¦ +——-+—— —+——+————+——+———+—+—+—+——-+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——-+———+——+ ————+——+———+—+—+—+——-+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——-+———+——+————+ ——+———+—+—+—+——-+ ¦TOTAL ¦ x ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ x ¦ ———+———+——+————+——+ ———+—+—+—+——— Price Amount Warehouse manager (gas station) _________ _________________ (signature) (Full name) Checked by accountant _____________ _________________ (signature) (Full name)

Is it necessary to use limit cards?

The limit-fence card (form M-8) can be used by enterprises as an approximate sample, because Article 9 of the Federal Law dated 06.12.11 No. 402-FZ on “Accounting”, from 01.01.13, the requirements for the use of unified forms of primary accounting documentation were canceled.

Cards are necessarily used in enterprises where there are limits on the supply of materials, often in mass food production.

With the advent of automated accounting, the need for limit cards is gradually disappearing; this applies to non-standard, small-scale production. If the enterprise does not have internal regulations requirements regarding the form of accounting for MC consumption, then it can only be maintained in electronic form, without issuing a paper copy.

N, the primary accounting documentation for the consumption of MC from the warehouses of the enterprise to its divisions is the limit-withdrawal card (standard interindustry form N M-8).

Limit fence card, form 117 - this is a specialized form approved by the State Agricultural Industry of the USSR on March 20, 1987 N 281-4. Previously used in the agro-industrial complex, but also lost its effectiveness, like form 62.

Is it necessary to use limit cards? The limit-fence card (form M-8) can be used by enterprises as an approximate sample, because Article 9 of the Federal Law dated 06.12.11 No. 402-FZ on “Accounting”, from 01.01.13, the requirements for the use of unified forms of primary accounting documentation were canceled. Cards are necessarily used in enterprises where there are limits on the supply of materials, often in mass food production.

Limit fence card. filling procedure

How it is filled out In both copies you need to indicate the name of the enterprise, the code that characterizes the operation of moving inventory, number, date of the document, type of activity, established limit, item number of inventory, if provided at the enterprise, the same applies to the OKEI code, name, cost code, information about the recipient and sender, workshop, how much was released and what the balance was. The unit of measurement of the product is indicated (kilogram, package, piece, meter), which can be either materials or certain services. The name is written in as much detail as possible: brand, size, grade.

The procedure for filling out the limit-fence card

At the top of the document information about the organization is reflected - name, OKPO code, document serial number.

The document contains two tables. The first table displays the following information:

Date of document preparation;
Operation code;
Kind of activity;
Information about the sender and recipient of inventory items;
Accounting unit of goods and materials.

Too lazy to read?

Ask a question to the experts and get an answer within 15 minutes!

Ask a Question

The second table contains the following information:

Name, type, size of the inventory item, as well as its inventory number;
Information about the approved limit;
Serial number according to the warehouse card;
Quantity of goods and materials to be issued;
Remaining limit;
Unit of measurement;
Price;
Total cost.

Each entry is signed by the financially responsible person or recipient.

Note 2

If there are blank lines in the “Discharged” or “Returned” column, they are crossed out. The closing date of the limit-fence card must be set at the end of its validity period.

Limit-fence card in the form M-8

What needs to be done before filling out limit cards? The planning department, the material supply department must issue limit cards with established limits in 2 copies for a month, in some cases for a quarter, half a year, or a year. These cards must have monthly tear-off coupons for the actual vacation of the MC. One copy of the card is given to the consumer at the MC (site, workshop), the other is transferred to the warehouse.

Limits must be justified and signed by the manager. If spending limits need to be increased unplanned, then the head of the structural unit must issue an additional requirement. When the manager allows the limit to be increased, then the following is written on the limit card. This means an internal document used in an enterprise or organization with a branched structure of divisions. This form provides the right to receive goods and materials (inventory) on multiple occasions, thereby reducing the cost of preparing such a primary document as a one-time invoice.

Sample limit-fence card

The definition of “limit-fence card” means primary accounting documentation of a cumulative nature , which serves as the basis for the possibility of writing off trade and material assets from the company’s warehouse in the workshops or directly on the sites.

Prescribing a certain number of materials is carried out on the basis of planned requirements. The name and the form of documentation itself were formed in the Soviet Union and are currently in effect.

In turn, the definition of “limit” means a type of restriction, “fence” - in other words, a vacation allowance, carries with it the provision of trade and material assets, and “card” indicates belonging to a strict reporting form.

The card in question can be issued if there is a limit on the supply of materials that will subsequently be used in the process of manufacturing goods. In other words, it is considered internal documentation.

A limit-fence card is capable of monitoring the work activities of warehouse employees, in particular those who conscientiously perform their official duties, fully guaranteeing them reliable protection from possible charges of theft.

Who has the right to set a limit?

Fixing the limit is the prerogative of the company’s management or authorized persons who are approved by the Order or Directive of the authorities (for example, the head of a workshop, site, and so on).

The limit is determined by analyzing the consumption of materials for the manufacture of goods, production capacity and actual volume. As for the formation of this kind of documentation itself, this is done by representatives of the accounting department and storekeepers.

Enterprise accountants and storekeepers are responsible for directly filling out the document.

Often there may be a need to use materials above the limit . The possibility of such use is permitted only by a special order issued by the company’s management in a clearly established manner, in the process of complying with certain requirements.

Forms M-8, 117, 62

The main forms of a limit-fence card are rightfully considered:

Form M-8 - refers to the primary even documentation of the unified standard intersectoral form, which was adopted by Resolution of the State Statistics Committee of the Russian Federation No. 71a in October 1997.
Form 62 - refers to primary accounting documentation, which is intended directly for writing off trade and material assets from the company’s warehouses in workshops or areas. Today, the document is not used, since it is not compiled in a unified form in primary documentation albums. Based on Order No. 119n of the Ministry of Finance of the Russian Federation of December 2001, the unified form M-8 is considered to be the accounting documentation for the write-off of inventory items.
Form 117 . A distinctive feature is that this is a specialized form that was adopted by the USSR State Agricultural Industry in March 1987.

Requirements for filling

As such, there is no standard, unified form for a sample limit-fence card, therefore legal entities have every right to independently develop this documentation at their own discretion, use templates, or use the previously approved form M-8.

Regardless of which method the company prefers, there are certain standards that must be remembered and adhered to in the process of creating the document in question.

The document in question must include information regarding:

a company that sells inventory items;
recipient (in other words, information regarding the structural unit);
date of document formation;
digital indicator of the established limit;
the product itself.

The documentation must contain several signatures :

the person who set the limit;
the legal representative of the structural unit who received the trade and material assets;
storekeeper

There is no need to put a stamp on the document, since the card is an internal document of the company.

The document is generated in several copies :

one must be provided personally to the recipient of the materials or products;
the second must be in the warehouse (meaning the sender).

After the established limit has been used in full, the storekeeper must transfer the documentation to the company’s accounting department. Moreover, according to the established rules, cards must be transferred on a regular basis, once every 1 calendar month.

It is recommended to transfer the limit card simultaneously with reports regarding the movement of materials or products (in strict accordance with the developed company schedule).

The card in question must be stored according to the same rules as other internal documentation of the company - at least 5 years (a longer storage period is possible solely on the personal initiative of the company management).

I would like to note that long-term practice of using limit-fence cards has shown that there are no difficulties , and therefore any problems due to its incorrect execution are extremely rare.

Actions before formation

Initially, the planning department and supply must issue a limit card with a fixed limit in several copies for a calendar month, and in some cases for a quarter, half-year, or calendar year.

It must necessarily include monthly tear-off coupons for the actual provision of trade and material assets. As noted earlier, one part of the card remains in the warehouse, the second is transferred to the accounting department.

In addition, the established limits must be justified and approved by the immediate management of the company. If there is a need to increase them, it is necessary to formalize the corresponding requirement and justify this fact.

Sample and form

Due to the fact that the document in question can be generated in various forms, it is recommended that you familiarize yourself with the most popular domestic companies.

Additionally, it is necessary to pay attention to the fact that in the process of entering all the necessary information into the document, it is prohibited to make any errors or typos , since in such a situation disagreements with regulatory authorities may arise.

Use in construction

The release of building materials for work that is carried out on one’s own is carried out on the basis of documents as:

Limit-fence cards (formed according to the form M-28, M-28a). A card means the release of materials for which a usage limit has been set.
Invoices-requirements - in the process of issuing an excess volume of materials or issuing a building material that was not initially planned for use in a particular construction.

A limit fence card can be issued in several copies for the duration of the entire construction period (repair work) for one or several building materials that can be used at one construction site.

It is worth noting that the card in form M-28a must remain in the warehouse, and M-28 must be transferred to the construction site where the issued material is used.

The supply limit for building materials should be set by representatives of the capital construction service on the basis of the available design and estimate documentation for the facilities being built.

The provision of building materials is carried out exclusively from those warehouses that were displayed in the limit-fence map.

Strictly prohibited:

generate one map for several construction sites/objects;
provide material that was not specified by authorized warehouse officials;
provision of material according to a map that does not contain information about the warehouse.

It is necessary to remember such nuances in order to avoid various problems with regulatory authorities.

You can learn how to create a limit fence card from this video.

Limit fence card

Instructions for filling out form M-8 Part one

First, at the top of the document you need to put its number in accordance with the internal document flow.
Then, below, enter the name of the enterprise, as well as the OKPO code (All-Russian Classifier of Enterprises and Organizations - information can be taken from the constituent documents).
Next, the first table includes the date of drawing up the limit-fence card, the code of the type of operation (provided that such a system is used), the sender and the recipient (names of structural divisions).
The next step is to enter information about the accounting subaccount, the analytical accounting code for materials that are written off, and the unit of goods issued.

Part Two The second part of the document includes a table with details of the materials being issued. With the advent of automated accounting, the need for limit cards is gradually disappearing; this applies to non-standard, small-scale production. If the enterprise does not have internal regulations requirements regarding the form of accounting for MC consumption, then it can only be maintained in electronic form, without issuing a paper copy.

05.09.2015

Limit-fence card: essence and purpose of the document

The head of the enterprise (or other authorized person) must set limits on the use of materials for the production of one unit of product. Drawing up limit-fence cards is carried out for one or several types of material assets. This document is filled out by an accounting employee in two copies, one of which is transferred to the warehouse, and the second remains at the site that received the materials written off for production. In addition to the accountant, information is entered into the document by the storekeeper, who indicates in it the number of valuables issued and puts his signature on it.

The use of such a card allows you to optimize the procedure for the circulation of materials and reduce the time for preparing and processing documentation recording the volume of raw materials supplied.

Chapter 25. Limit-fence card

Attention

Who draws up limit-fence cards

One for all: citizens will be assigned a single identification number Already next year, a system of end-to-end client identification may appear in Russia. The Bank of Russia, the Ministry of Telecom and Mass Communications and the Ministry of Finance are currently engaged in relevant developments.

It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees. This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.

Who should draw up limit fence maps?

Limit and intake cards are used not only for the release of materials, but also for monitoring compliance with limits. Also, using this document, materials not used by departments can be returned to the warehouse. The supply department or other authorized department issues limit cards, usually in two or three copies. One of them is transferred to the recipient (the department to which the materials are issued), the second to the warehouse, and the third (if any) remains with the service that issued the card for control. In the first two copies of the card, the person responsible for issuing materials puts down the date of issue and the quantity of materials issued. The recipient and storekeeper confirm this information with their signatures. In order to minimize the number of primary accounting documents, it is allowed to register the issue of materials using accounting cards in the M-17 form. Sometimes there is a need for above-limit consumption of materials. This is possible only with the special permission of the head of the enterprise in a strictly established manner, subject to compliance with certain requirements. Rules for drawing up a limit-fence card There is no standard, uniform sample for drawing up a limit-fence card, so enterprises and organizations can develop this document at their own discretion, use templates or use the previously generally applicable form M-8. Regardless of which method the company chooses, there are certain standards that should be followed when filling out the document. The following must be included in the card:

information about the organization issuing inventory items,
information about the recipient (i.e.

Based on these indicators, management can plan purchases and more rationally spend funds on goods consumed by production. Features of using fence cards These documents are transferred to issuing and consuming structures before the previous one expires. With the onset of a new month, the used documents are confiscated, and the accounting department begins to analyze the data.

Returns - material that has not been used - are not noted in any document. But taking more than permitted is recorded. To go beyond the limit, the head of the unit needs to obtain permission from management, after which a separate permitting fence form is issued by the accounting department. Despite the simple scheme, errors are often made when entering data.

Form M-8

is used in the presence of limits on the supply of materials to register the release of materials that are systematically consumed in the manufacture of products, as well as for ongoing monitoring of compliance with established limits on the supply of materials for production needs and is a supporting document for writing off material assets from the warehouse.

Limit-fence card in form M-8

written out in two copies for one name of material (item number). Before the beginning of the month, one copy is transferred to the structural unit - the consumer of materials, the second - to the warehouse.

The release of materials into production is carried out by the warehouse upon presentation by a representative of the structural unit of his copy of the limit card.

The storekeeper notes in both copies the date and quantity of materials issued, after which he displays the remainder of the limit according to the item number of the material. The limit and intake card is signed by the storekeeper, and the limit and intake card of the warehouse is signed by a representative of the structural unit.

To reduce the number of primary documents, where appropriate, it is recommended to register the issue of materials directly in materials accounting cards (Form N M-17). In this case, expenditure documents for the release of materials are not drawn up, and the operation itself is carried out on the basis of limit cards, issued in one copy, and accounting documents that have no significance. Vacation limit

You can also indicate it on the card itself. When receiving materials, the representative of the structural unit signs directly on the materials accounting cards, and the storekeeper signs on the limit-fence card.

According to the limit-fence card, records are also kept of materials not used in production (returns). In this case, no additional documents are drawn up.

Excessive supply of materials and replacement of some types of materials with others is allowed only with the permission of the head of the organization, chief engineer or persons authorized to do so. The limit is changed by the same persons who are granted the right to set it.

The release of material assets is carried out from those warehouses that are indicated in the limit-fence map. The storekeeper notes the date and quantity of materials issued on the limit card, after which he displays the remainder of the limit for each item number of materials. The warehouse delivers limit-fence cards to the accounting department after the limit has been used.

Limit-fence card form (M-8)

with partially completed details can be completed on a computer.

In a company, to reflect the write-off of materials when they are systematically used in accordance with current limits, an accounting document such as a limit-fence card can be drawn up. The organization has the right to independently develop this form or use the M-8 form approved by the State Statistics Committee. Information about this is reflected in the accounting policies.

This document is drawn up for more than one operation to issue MPZ, and its validity period should not exceed one month. It allows you to build an effective document flow during the write-off of materials, reducing the time for their release and release.

In addition, the limit-fence card form m 8 allows you to control the expenditure of these assets in accordance with current standards. After all, the issuance of excess quantities of raw materials and materials is carried out only with the permission of the head of the company. Limits are determined on the basis of existing cost standards according to the production plan and technology.

In this case, a separate demand invoice is issued for the additional quantity of released stocks.

What is a limit-fence card used for?

In addition, the limit-fence card form m 8 allows you to control the expenditure of these assets in accordance with current standards. After all, the issuance of excess quantities of raw materials and materials is carried out only with the permission of the head of the company. Limits are determined on the basis of existing cost standards according to the production plan and technology.

In this case, a separate demand invoice is issued for the additional quantity of released stocks.

Application procedure

Form M-8 is written out by the accountant in two copies, one is handed over to the storekeeper making the issue, the other to the representative of the workshop in which products are manufactured from MPZ. The document can be extracted using specialized accounting programs that include this form.

The limit is issued only for one type of inventory.

During a certain period, materials are issued in accordance with current standards. To do this, their recipient needs to present to the appropriate specialist his copy of the document in which a record is made of the issued volume of inventory. Each time, officials sign for the quantity that was released. The write-off of materials is recorded both in the document of the storekeeper and the recipient.

Returns of unused materials will be reflected on the back of the card. It must be taken into account when calculating the remaining authorized quantity of stock for issue.

When closing a material report, form M8 limit intake card is reflected in its expenditure part and is attached to it. As soon as the previous limit is closed, you need to issue a new form. This accounting document is stored at the enterprise for 5 years.

How to fill out form M-8

The card indicates the name of the company, its .
The document must have a serial number, as well as the date of its issue.

In the table you need to fill in the transaction code (if a coding system is used), the name of the recipient’s type of activity, and also indicate the structural units that are the sender and recipient of the materials, the latter’s cost account, as well as the unit of output.

Next, write down the name of the inventory, its nomenclature number, code and name of the unit of measurement in which its quantity is calculated. The responsible person in the form determines the maximum permitted for the issuance of materials. Then the entry number is entered in the asset record card.

When closing the card, the corresponding column indicates the total quantity of materials issued for the given period, its price and the total amount excluding VAT.

When releasing them, the storekeeper marks each time on the card the date and quantity of stocks issued, and also calculates the size of the remaining limit. Next, the warehouse worker and the recipient sign for their issuance and receipt in each other’s copies.

If there are empty lines in the “Released” section, they must be crossed out.

After manufacturing finished products, there may be unused materials left; at the end of the working day, they are sent back to the warehouse. Returns of inventories are displayed in the “Returned” columns, indicating the date and quantity of inventory. The limit for the next day should take them into account. Here you also need to cross out the remaining unfilled lines.

The document must be endorsed by the head of the department who set the limit or by the director himself, indicating his position and personal data.

Next, the limit-fence card is signed by the head of the workshop in which the released materials are used in production, and by the storekeeper with a decoding of their profession and full name. The closing date of the document is also indicated.

To carry out their production activities, the structural divisions of the enterprise systematically consume material assets for various purposes. The quantity of consumed valuables is determined by the limits for each item. The registration and release of such materials is carried out using limit cards.

Limits are set according to approved consumption standards per unit of finished product and in accordance with the production volumes of these products according to the production programs of workshops and areas. Limits are set or changed only by enterprise managers or other authorized persons approved by order of the manager.

The release of materials in excess of established limits can only be carried out with the permission of the head of the enterprise or an authorized person. The supply of above-limit materials is carried out according to separately issued requirements.

The card is issued for one type of material or for several interchangeable materials. In the case of replacing one material with another, which is allowed under this card, an entry about this is made on the card - “Replacement, see requirement No. ___”, while the consumption is recorded accordingly and the limit is reduced by this amount.

The accounting department draws up the document in two copies: one for the consumer (production site), and the other for the warehouse where the material is stored. Material release according to these limit and intake cards can only be made from this attached warehouse.

Setting limits

Organizations that have warehouses where materials, raw materials, goods, etc. are stored, as a rule, set limits on their release for each item. The head of the supply department, his deputy, or the head of the enterprise himself is responsible for determining restrictions. Limits are formed in accordance with the economic needs of the company; their calculation takes into account:

rate of material consumption per unit of time (day, month, year);
production plans (programs) of the organization's divisions;
remnants of materials available from the previous reporting period.

Setting specific limit values is the prerogative of management, and their value may vary depending on various reasons:

change in consumption rate;
clarification of production volumes;
change in production plan;
use of new equipment;
use of new materials;
correction of inaccuracies that were made in earlier calculations.

At the same time, in a number of cases, the issuance of inventory items in excess of the limits is allowed. Then you need to put an appropriate mark on the limit card and describe the reason for the excess. This may be due to a forced increase in production volume, production of additional units of products due to defective old ones, etc.

Expert opinion Dmitry Sobolev Administrative offenses lawyer, site expert Previously, we showed an example of filling out an invoice; you can view the completed sample.

Thus, the card performs 2 main functions - tracking the fact of exceeding the limit and confirming the release of material assets.

Video instructions for compiling:

At the same time, he signs the copy of the employee receiving the goods and materials, and the employee signs the copy of the storekeeper. The return of material assets is processed in the same way. The storekeeper also indicates the serial number of the record of materials released on the warehouse card file. At the end of the period for which the limit on the use of material assets is set, the total of their release is summed up. To do this, the total number of material assets issued is calculated and their return is subtracted from it. When finalizing a limit card, the accountant calculates the cost of all material issued during the reporting period, excluding VAT, by multiplying the total amount of material assets issued (minus returns) by the cost of a unit of material assets.