When an act of write-off of a group of fixed assets OS-4b is required - form and sample of a unified form

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Document type: Act

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Form No. M-7 Approved by Decree of the State Statistics Committee of the USSR dated December 28, 1989 No. 241 __________________________ +———-+ (enterprise, organization) OKUD code ¦ ¦ +———-+ Approved by the Head of the enterprise _________ _________________ (signature) (and., o., surname) “___”______________ 20___ +——————————+ ACT ¦ Document number ¦ Date of compilation ¦ ON ACCEPTANCE OF MATERIALS +—————-+—————- ¦ +———————————+ Place of drawing up the Act _______________________________________________ Beginning of acceptance ____ hour. _____ min. End of acceptance _______ hour. ____ min. The cargo arrived under invoice No. _______ "___"__________ 20___. Quality certificate (certificate) No. _________________ from the station (pier) ________________________ according to the accompanying transport document No. __________ "__"__________ 20___ in wagons No. _________ Sender _________________________________________________________ (name and address) Supplier ____________________________________________________________ (name and address) Recipient ___________________________________________________________ (name and address) Date of dispatch of products from the station (pier, port) or from the sender’s warehouse __________________________________________________________ Agreement No. ____________________ dated “___”_________________ 20___ for the supply of products. Date and number of the telephone message or telegram about the call of the sender (procurer) _______________________________________________________ According to the accompanying transport documents it was +—————————————————————————+ ¦Sign, ¦ Quantity- ¦Type of packaging- ¦Name of products¦ Weight of cargo ¦Special marks¦ ¦brand,¦quality¦forging ¦goods (cargo) or no-+—————¦sender by¦ ¦seal¦places ¦ ¦measurement of containers ¦ departure ¦roads, ¦waybill ¦ ¦ ¦ ¦ ¦ ¦author¦pier¦ ¦ +——+——+———+———————-+——+———+————— ¦ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ +——+——+———+———————-+——+———+—————¦ + ——+——+———+———————-+——+———+—————¦ +——+——+———+——————— -+——+———+—————¦ +——+——+———+———————-+——+———+—————+ Date and time (hours, minutes) +———————————————————————+ ¦Arrival at the station ¦Issue of cargo or-¦Opening of the car and ¦Delivery to ¦ ¦(pier, port) ¦ganom of transport¦other transport-¦semi-warehouse¦ ¦destination ¦ ¦financial means ¦customer ¦ +———————+—————-+——————+ ————¦ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ +———————————————————————+ 2nd page of form No. M-7 Storage conditions products in the recipient's warehouse _____________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________________ Condition of containers and packaging at the time of inspection of the products _________________ _______________________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ The quantity of missing products was determined by __________________________ _______________________________________________________________________________ (by weighing, counting places, measuring, etc.) Other data __________________________________________________________ _______________________________________________________________________ _______________________________________________________________________ 3rd page of form No. M-7 +—————————————————-+ ¦Code ¦Warehouse¦Code ¦Corresponding ¦Number ¦ ¦ ¦type ¦ ¦last account ¦corresponding ¦ ¦ ¦guardian- ¦ ¦tav- +—————-¦driver-¦ ¦ ¦walkie-talkie¦ ¦account,¦code of analytical ¦ ¦ ¦ ¦ ¦ ¦sub- ¦document ¦ ¦ ¦ ¦ ¦ ¦accounting ¦ ¦ ¦ +——+——+——+——+———-+———+——¦ +——————————————— ——————-+——————+———-+—————-¦ ¦Material assets¦ Unit ¦According to documents ¦Facts turned out¦Order- ¦Marriage and fight¦Shortages ¦ Surplus ¦№ ¦ +———————¦measurements+—————+——————¦kovy +———-+———-+———-¦pas- ¦ ¦name ,¦nomen- +———¦s¦ko-¦tse-¦sum-¦s ¦ko- ¦tse-¦sum- ¦No. for-¦if-¦sum-¦if-¦sum-¦if-¦sum-¦por- ¦ ¦grade, size,¦clature-¦code¦nai- ¦about¦li-¦on ¦ma ¦about ¦li - ¦on ¦ma ¦pis ¦ches- ¦ma ¦ches- ¦ma ¦ches- ¦ma ¦ta ¦ ¦ brand ¦new no-¦ ¦meno-¦r¦che-¦ ¦ ¦r ¦che- ¦ ¦ ¦warehouse-¦tvo ¦ ¦tvo ¦ ¦ ¦ ¦ ¦measurement ¦ ¦vanie¦t¦st-¦ ¦ ¦t ¦stvo¦ ¦ ¦what-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦in ¦ ¦ ¦ ¦ ¦ ¦ ¦rtoteke¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————-+——-+—+——+-+—+—+—-+—+—-+—+ ——+——-+——+—-+——+—-+——+—-+——¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦5 ¦ 6 ¦ 7 ¦ 8 ¦9 ¦ 10 ¦11 ¦ 12 ¦ 13 ¦ 14 ¦ 15 ¦ 16 ¦ 17 ¦ 18 ¦ 20__¦ 20 ¦ ¦ +——-+—¦ ¦ ¦ ¦ ¦ ¦ +—-+—+——¦ ¦ ¦ ¦ ¦ ¦ +—— ¦ +————-+——-+—+——+-+—+—+—-+—+—-+—+——+——-+——+—-+——+— -+——+—-+——¦ +————-+——-+—+——+-+—+—+—-+—+—-+—+——+——-+ ——+—-+——+—-+——+—-+——¦ +————-+——-+—+——+-+—+—+—-+—+—- +—+——+——-+——+—-+——+—-+——+—-+——¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ etc. to the end-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+ +—————+ +——+ 4 th page of form No. M-7 Conclusion of the commission ___________________________________________________ ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________ Appendix. List of attached documents __________________________ _________________________________________________________________________ _________________________________________________________________________ ________________________________________________________________________ All members of the commission are familiar with the rules for accepting material assets in terms of quantity, quality and completeness and are warned that they are responsible for signing an act containing data that does not correspond to reality. __________________ ________________ __________________________________ (position) (signature) (acting, acting, last name) __________________________________________________________________________ (number and date of issue of the document of authority and name of the organization that issued the documents) __________________ ________________ __________________________________ (position) (signature) (acting, acting, surname) ______________________________________________________________________ (number and date of issue of the document of authority and the name of the organization that issued the documents) __________________ ________________ __________________________________ (position) (signature) (acting name, surname) ________________________________________________________________________________ (number and date of issue of the document of authority and name of the organization that issued documents) Material assets were accepted and capitalized “___”____________ 20___ Commercial act No. __________ dated “___”_______________ 20___ Warehouse manager ______________________ (signature) COMMENTS: ———— Used to formalize the acceptance of material assets that have quantitative and qualitative discrepancy with the data of the supplier’s accompanying documents; It is also compiled when accepting materials received without documents. Necessary additional data that is not highlighted in separate lines in the form is recorded in the “Other data” section. The act in 2 copies is drawn up by the selection committee with the obligatory participation of the financially responsible person and a representative of the sender (supplier) or a representative of a disinterested organization. The act is approved by the head of the enterprise (organization) or a person authorized to do so. After acceptance of the valuables, acts with attached documents (waybills and others) are transferred: one copy to the enterprise’s accounting department to record the movement of material assets, the other to the supply or accounting department for sending a letter of claim to the supplier. The column “Passport number” is filled in only in cases where discrepancies are detected when registering business transactions for the receipt of material assets containing precious metals and stones.

Download the document “Acceptance Certificate of Materials. Form No. m-7"

Receipt of materials to the organization

The organization receives materials that are received under various types of contracts from the supplier (shipper) primary documents (consignment notes, waybills, invoices and accompanying ones (specifications, quality certificates). Read also the article: → “Bill of lading (Bill of Lading). Form and example of filling out Form 1-T." The organization must have established a procedure for receiving, registering, checking payment documents for incoming materials, taking into account the conditions specified in the contract and the functional responsibilities of divisions (departments, warehouses) and officials.

In this case it is necessary:

• register documents in the journal of incoming cargo;
• check for compliance with terms, quantity, product name
• monitor the correctness of calculations in settlement documents;
• pay settlement documents in full or in part
• determine the actual extent of liability in case of violation of the terms of the contract;
• Submit primary documents to the organization’s accounting department on time in accordance with delivery deadlines.

If there are no documents for received materials, what should I do?

All company employees should be involved in searching for forms in their warehouse, in the accounting department, and at the place where the materials themselves are stored. The presence of one type of act from the following is required for acceptance:

• waybill;
• quality certificate;
• invoices;
• invoice and any individual documents of the goods.

In the absence of the listed documents, you need to call the supplier, the driver, if there was a transportation company, then also there. In case of loss or complete absence of documents for the goods, it is necessary to draw up an act of acceptance of materials, form M7.

Materials accounting documents

To receive materials from the supplier's warehouse or from the transport organization (organization), the authorized person is issued the appropriate documents and a power of attorney to receive the materials. The power of attorney is issued in the manner prescribed by current legislation.

Registration of a power of attorney to receive

A power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by the constituent documents, with the seal of the organization attached. A power of attorney on behalf of a legal entity based on state or municipal property to receive or issue money and other property assets must also be signed by the chief accountant of this organization.

A power of attorney that does not indicate the date of its execution is considered invalid.

Acceptance of materials from transport and communications organizations in terms of quantity and quality is carried out taking into account the rules in force in transport and communications agencies, respectively, and the terms of contracts (purchase and sale, delivery, cargo transportation, etc.). Invoices, waybills, acts and other accompanying documents for received goods received by the organization are transferred to the relevant division of the organization (materials and technical supply department, warehouse, etc.) as the basis for acceptance and receipt of materials.

If it is determined that the received materials do not comply with the range, quantity and quality specified in the supplier’s documents, as well as in cases where the quality of the materials does not meet the requirements (dents, scratches, breakage, breakage, leakage of liquid materials, etc.), acceptance is carried out by the Commission , which formalizes it with an act of acceptance of materials.

Why is Act M-7 needed?

To register material assets that are not accompanied by payment documents and have discrepancies with the data from the accompanying documents, an act of acceptance of materials is drawn up in form No. M-7. This form can be the legal basis for making claims against the supplier.

The act of acceptance of materials includes data on accepted values ​​such as brand, sign, seal integrity, weight, quantity and others. The missing amount of materials, the condition of the packaging and containers at the time of acceptance are separately noted. The report is drawn up by an authorized commission, which includes a representative of the supplier or a disinterested organization, a representative of the receiving supply department and the warehouse manager.

General information

Form M-7 was approved in 1997, on November 30, by Resolution of the State Statistics Committee No. 71a. But since 2013, all unified forms have ceased to be mandatory. The company can decide on its own whether to use ready-made forms or develop its own. Both options will need to be recorded in the accounting policy. It is important to remember that self-created forms must have a number of mandatory details in order to have legal force.

For your information! The act of acceptance of materials is the legal basis for writing a claim to the supplier organization. If the company draws up an act in Form M-7, there is no need to fill out a receipt order in Form M-4.

The document is filled out and signed by a specially convened selection committee. It must include a financially responsible person, for example, a storekeeper, and a representative of the organization sending the goods. You can also invite a representative of the consumer protection committee or an employee representative of an uninterested company.

Actions such as creating a commission and filling out an act in form M-7 are necessary to document the presence of discrepancies in the quality and quantity of goods with the data of the accompanying documentation. In turn, a correctly completed materials acceptance certificate is confirmation that there was a discrepancy between the indicators. If such paper is not completed, the supplier will be able to go to court, since there will be no evidence of discrepancies in the data on the materials. That is why it is important for the company receiving the cargo to document defects or shortages in a timely manner and in accordance with all the rules.

How to correctly fill out a materials acceptance certificate

At the top of the act, the names, addresses, telephone numbers, sender, supplier and recipient of the materials are indicated, as well as the place where the act was drawn up, the start and end time of acceptance. If the cargo was insured, then the insurance company is indicated. In addition, the corresponding lines indicate the number of the quality certificate, the number and date of the accompanying document (invoice), the number and date of the contract for the supply of materials.

• On the 1st page of the form, in the section “According to the accompanying transport documents,” the data from the supplier’s invoice is indicated.
• On the 2nd page, the storage conditions of the products at the recipient's warehouse, the condition of the containers and packaging of the products are written. It also indicates how the quantity of missing products was determined.
• On the 3rd page of the act, the identified information about defects, damage, shortages and surpluses of materials with the exact quantity and cost is indicated.
• The 4th page contains the conclusion of the acceptance committee and lists the documents attached to the act.
• The act is drawn up by the commission in two copies with the obligatory participation of the financially responsible person and the supplier’s representative.

Each member of the commission, including the storekeeper who receives the materials, signs the act. The act is approved by the head of the organization receiving the materials.

Drawing up an act of acceptance of materials: form M7

An act of acceptance of materials, form M7, is issued when material assets are accepted without accompanying documents, or they did not arrive in full or do not correspond to the quality specified by the supplier.

For such cases, there is form M7 - this is a legal claim to the sender of the material, the supplier. If you have drawn up an acceptance act, then form M4 (receipt order) is not issued.

The act of acceptance of form M7 was established and approved by the State Statistics Committee of Russia number 71a.

Procedure for accepting materials

Acceptance of goods begins with checking the forms. Transport, accompanying or payment documents must be submitted along with them. If these are not available, please contact the supplier. If the supplier reported that there are no documents or they were lost along the way, it is necessary to issue an M7 form of acceptance certificate for materials.

If there are documents with the product, you should check its quantity. The quantity of material must correspond to the figures indicated in the accompanying acts and the quantity ordered from the supplier. You can simultaneously check the quantity and quality of goods. If there is a quantitative discrepancy or a defect or defect, you should call the supplier.

If goods are accepted at the supplier’s warehouse, then the financially responsible person must have a power of attorney. When the material is in a container that cannot be opened, the check is carried out by the number of markers on the container, the gross weight and the number of places. If everything is in order with the goods, then the company stamp is placed on the accompanying documents.

The financially responsible person is obliged to sign on the documents and put the round seal of the trade organization.

Why is the act necessary?

A certificate of acceptance of materials, form M7, is necessary to present an official claim to the supplier of the goods, a legally legal one. Situations when an act of acceptance of materials of form M7 is required are described above in the text. The lack of accompanying forms is considered the most important reason.

It is impossible to officially prove the absence of documents for a product without the M7 form. The same thing applies to the quantity and quality of goods. Without an official document, the supplier has the right to go to court, because there is no evidence of his guilt for the incorrect quantity and quality of the material.

There is no official evidence that the customer did not make the fight or their loss on their own. That is why an official document is filled out in the presence of a commission.

The commission checks the difference in quantity and quality in the presence of employees of both companies, whether any goods were actually broken, defective or defective, or whether there is a shortage.

As stated in the text above, you should speak with the supplier before you begin creating the official form. But without an act of acceptance of materials in form M7, the claims have no legal force.

Drawing up a materials acceptance certificate

Filling out the act of acceptance of materials form M7 is divided into several stages:

• On page 1 at the top of the document all names, titles, telephone numbers and addresses are indicated. That is, the full name of the sender, supplier and recipient, as well as the financially responsible person. The start and end times of acceptance and the place where it took place are indicated. When insuring cargo, you must indicate the insurance company in the upper part. The sample contains lines where you need to indicate the date and number of the invoice, the date and number of the contract, and the number of the quality certificate;
• On page 1 of the form there is a section “According to the accompanying transport documents”. This section contains data provided by the supplier and the head of the supplier company;
• On page 2 the condition of the packaging and containers is recorded (torn, broken, damaged, etc.). Next are records about the method of storing products at the receiving site. It is also recorded how the quantity of the missing product or its surplus was determined;
• On page 3, all information about shortages and surpluses of goods, as well as their defects or damage, is recorded and described. The main thing on this page is to indicate the exact quantity and cost of the problematic product;
• On page 4, the selection committee writes down its conclusion and compiles a list of documents attached to the act.

The act must be in two copies, with all attached forms from both companies. Each participant in the delivery of goods is required to sign the act - the financially responsible person, the supplier’s representative, even the storekeeper who accepted the goods. The last signature is placed by the head of the company that received the goods. The manager is obliged to check everything personally.

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If there are no documents for received materials, what should I do?

All company employees should be involved in searching for forms in their warehouse, in the accounting department, and at the place where the materials themselves are stored. The presence of one type of act from the following is required for acceptance:

• waybill;
• quality certificate;
• invoices;
• invoice and any individual documents of the goods.

In the absence of the listed documents, you need to call the supplier, the driver, if there was a transportation company, then also there. In case of loss or complete absence of documents for the goods, it is necessary to draw up an act of acceptance of materials, form M7.

If you have questions, consult a lawyer

You can ask your question in the form below, in the online consultant window at the bottom right of the screen, or call the numbers (24 hours a day, 7 days a week):

Source: https://itbu.ru/akty/akt-o-priemke-materialov-forma.html

Registration of M-7 without documents with received materials

Form M-7 is also issued when accepting materials received without documents; is the basis from a legal point of view for filing claims against the supplier (sender). When filling out the M-7 form, the necessary data on the MC, for which there are no special lines, are indicated in the “Other data” section.

The “Passport data” column is filled in if the discrepancies concern materials containing precious metals and stones. The act is drawn up by a selection committee consisting of at least three people, in the presence of the person responsible for storing the materials and a representative of the supplier or, in his absence, a representative of a third-party (disinterested) organization.

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Drawing up an act: features

The act is filled out in two copies. One copy, together with the accompanying documents (waybill, invoice, etc.) is given to the accounting department to record the movement of goods, the other - to the supply department or also to the accounting department - to file a claim with the supplier (sender). If the act is drawn up in form M-7, it is not necessary to draw up a receipt order in form M-4. Read also the article: → “Invoice: sample filling 2020, form.”

What is important to remember

1. The act must be completed in 2 copies. One is sent to the accounting department in order to reflect the transaction in accounting. The second will be necessary to write and send a claim to the supplier. It is transferred to the purchasing department or also to the accounting department, and then it is sent to the supplier company along with the claim.
2. Once completed, the document must be kept in the organization for 5 years.
3. Correcting factual errors, such as an incorrectly indicated date or amount, etc., must be done in the standard way: cross out the error, write the correct data on top, endorse the corrections with the phrase “Believe the corrected” and a signature. Corrections must be made by notifying all members of the commission.

>Act of acceptance of material in form M-7. How to fill