What is the leaf for, its meaning
The document is applied in cases where a catering enterprise has its own production and separate retail sales and customer service points.
By means of a fence sheet, the movement of prepared dishes is monitored and the necessary records are maintained.
When transferring finished products to a small retail chain, a receipt must be attached to the document, which includes information about the transfer of proceeds from the cash register. In the future, on the basis of these two documents: the intake sheet and the receipt, financially responsible persons and accounting departments make their reports.
In the event of an on-site tax audit, this document, among others, may be requested for analysis by inspectors. Other inspection bodies also have the right to monitor them.
In the absence of fence sheets, fines may be imposed on the enterprise.
What is a day fence?
A daily intake list is drawn up by companies to formalize the release of finished products from the kitchen, that is, production, to small retail chains, canteens, buffets and other structural divisions of the company. The form is unified and approved by Resolution of the State Statistics Committee No. 132 of December 25, 1998.
Important! Despite the fact that the document has a regulated form, the company, at its discretion, can add additional details to it, reflecting the change in the document in the company’s accounting policy.
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Features of compilation, general points
If you are faced with the task of drawing up a daily intake sheet, and this is your first time encountering it and you don’t know how to fill out the form correctly, use our advice. Also check out the example of filling out the document below - you can easily create your own sheet based on it.
Before proceeding with a detailed description, we will give some general information. The daily intake sheet refers to the primary documentation.
Since 2013, unified forms of primary documents for all have been abolished, so company employees have the right to choose:
- write it in any form;
- according to a template developed by the organization;
- use the previously generally applicable form OP-6 - it remains the most popular to this day. This is due to the fact that this standard form contains all the necessary information and there is no need to rack your brains over the composition of the document.
The form can be filled out by hand or on the computer - with mandatory subsequent printing.
The document must be certified by the signatures of several employees of the organization: the director of the catering establishment, the chief accountant, those who released the products and those who accepted them.
It is necessary to endorse a sheet with a seal only if such a rule is established in the company’s accounting policy.
The document is drawn up in several copies - one for each responsible person. To avoid doing the same work over and over again, employees are advised to use carbon paper when filling out.
Data on the fence sheet must be entered in a special accounting journal - this should be kept in every company.
Daytime fence sheet. Daily intake sheet sample form Form op 6 sample filling
The business operation of releasing semi-finished products and finished products from the production workshop-kitchen to points of sale (canteens, buffets, cafes and other retail branches of public catering enterprises) is accompanied by the registration of a daily intake sheet. The document is drawn up in the OP-6 form and corresponds to OKUD classifier code 0330506.
Filling out the form
This type of accounting reporting form must be numbered and issued against signature to the persons responsible for the movement of valuables. All issued documents are recorded by making notes in a special journal. The daily intake sheet must be drawn up by a designated person (production manager, chef) in two copies, using a carbon copy.
All fields of the document must be completed, indicating detailed information about:
- name of the point of sale;
- surname, name and patronymic of the persons responsible for reception and release;
- information about the products released: name, unit of measurement, quantity, batch release time.
The employees who issued and accepted the products are required to sign all copies of the document. The receiving party signs for each hour of delivery of the goods. Each designated and responsible person remains in possession of the original document.
The document of the OP-6 form is a component of the system for recording the movement of containers and finished products in the divisions of a catering enterprise specializing in the processing and production of products. At the end of the working day, the collection sheet, together with the payment receipt for the delivery of the proceeds, must be transferred to the accounting department.
As a result, the data of the first copy of the daily pick-up sheet must match the data of the second copy. However, accounting prices and sales prices do not always coincide.
For example, the head of a public catering enterprise can set different percentages of trade margins (for example, through a small retail chain, products are sold with a trade margin of 20%, and through a kitchen - 25%).
If prices are formed using account 42, the difference between these prices will be settled using this account. If the sales prices of a buffet, small retail chain, culinary store, etc.
below the accounting prices of the kitchen (production), the difference is reflected in the debit of account 42 in correspondence with account 20, and the transfer of products to the buffet is reflected in the debit of account 41 “Goods”, subaccount 41-2 “Goods in retail trade”, and the credit of account 20 sales prices. Example 2.
Form op-6. day fence sheet
Code + +Type of activity according to OKDP¦ ¦+ +Type of operation¦ ¦LT ¬¦ Number ¦ Date ¦¦of the document¦compilation¦DAY PICKUP SHEET + + +¦ 48 ¦ 03.29.2010¦L + foreman Shkalyar Zoya Ivanovna Materially responsible person position last name, first name , patronymic director Zotov S.M. Manager position signature signature transcript Malyarov V.K. Chief (senior) accountant signature signature transcript TTTTT ¬¦Products (product- ¦Unit of measure- ¦ Products (products) released ¦Return-¦ Total released including returns ¦Note¦¦lie) ¦reniya ¦ ¦but pro- + TT + ¦+ T + T + +production ¦quantity- ¦ at discount prices ¦ at sales prices¦ ¦¦name ¦code¦name- ¦code by¦ vacation time , h min.
Catering: information site
To do this, the document is usually filled out by the canteen manager using carbon paper. One copy remains with the canteen manager, the second is transferred to the financially responsible person along with valuables.
Attention
The signatures of both financially responsible persons must be affixed in each copy. The basic information that the document must contain is the type, quantity, and cost of the transferred products.
Submitting the document to the accounting department At the end of the day (work shift), the data in both copies issued for that day is reconciled. The document provides a column for returning products back.
Info
If there is a return, this information is correctly entered into the document. This primary accounting information is subsequently transferred to the accounting department with reports compiled on its basis from persons responsible for the safety of valuables.
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Important
Features of compilation, general points If you are faced with the task of drawing up a daily intake sheet, and this is your first time encountering it and you do not know how to fill out the form correctly, use our advice. Also check out the example of filling out the document below - you can easily create your own sheet based on it.
Before proceeding with a detailed description, we will give some general information. The daily intake sheet refers to the primary documentation.
Since 2013, unified forms of primary documents for all have been abolished, so company employees have the right to choose:
- write it in any form;
- according to a template developed by the organization;
- use the previously generally applicable form OP-6 - it remains the most popular to this day.
Glavbukh-info
The first copy of the daily pick-up sheet is given to the person who received the product(s) from the kitchen, the second copy remains with the production manager. In the future, the order of filling out the first and second copies of the daily intake sheet does not coincide.
In the daily collection sheet, which is handed to the person who received the products from the kitchen, columns 15 and 16 are filled in, that is, the sales price in the buffet (small retail chain, etc.) is indicated.
) and the total cost of products sold, determined based on these prices, respectively.
Columns 13 and 14, where the accounting prices of the kitchen and the total cost of products sold, determined on the basis of these prices, are indicated, respectively, are not filled in. The accounting prices of production (kitchen) are the prices at which products are formed in the debit of account 20 “Main production”.
Daytime fence sheet - form op-6
Daytime fence sheet. Form OP-6 is a document used to formalize the release of products or products from the kitchen to small retail chains, buffets, structural divisions of the enterprise (restaurants, canteens), etc.
The form of this document is approved by the Resolution of the State Statistics Committee of the Russian Federation. The forms of this document must be numbered in the appropriate order before they are filled out.
Report forms are issued to each person against his/her signature in the journal.
The accounting department of the enterprise is responsible for issuing documents of form OP-6. The daily collection sheet is issued in two copies by an authorized person.
As a rule, this is an employee of the accounting department. The production manager fills in the required fields of the document.
The document should indicate the time of issue of each batch of products or products in accordance with reality.
Daily intake sheet sample form
Source: https://www.auturs.ru/traffic/dnevnoi-zabornyi-list-dnevnoi-zabornyi-list-obrazec-blank-forma-op-6-obrazec.html
How to correct errors in a fence sheet
When filling out a document (especially by hand), you should be very careful and careful.
No inaccuracies or blots are acceptable.
If a mistake does occur and an error has crept into the fence sheet, it is better not to try to correct it, but to issue a new form.
It is also strictly unacceptable to enter deliberately incorrect or unverified information into the document - not only can this create confusion in the relations between departments of the company, but also, if their presence is discovered, it can lead to punishment from supervisory structures.
Fence sheet sample
At the beginning of the document, on its front side, standard data is indicated:
- full name of the enterprise and two structural divisions: sender and recipient;
- document number and date of its preparation;
- information about the financially responsible person, the head of the enterprise and the chief accountant (their positions, full names and signatures must be included here).
Below is a table where the following are entered in order:
- name of the released product, its code;
- unit of measurement (pieces, liters, kilograms, etc.);
- quantity of products supplied;
- vacation time (in hours and minutes).
If there was a return of unsold dishes, this is also reflected in the form. After this, a total is summed up for each line, the amount for accounting prices and sales prices is calculated. The result of the calculations is indicated below the table.
The table continues on the reverse side of the form. Information is entered here in the same way, and a resume is submitted in the same way. Then the final figures are written in words below the table. And finally, the form is signed by the persons responsible for the release, acceptance and verification of these actions.
Logbook for registration of issued fence sheets
→ → → Subject of the document: Text version file: 1.1 kb Share: Approved by order of the Ministry of Trade dated 04/09/2007 N 74 JOURNAL OF REGISTRATION OF ISSUED COLLECTION SHEET ———————————————————— —————- ¦ N ¦ Date ¦ Number ¦ Number ¦ Full name ¦Amount ¦Material list¦ ¦p/p¦ issuing ¦fence¦buffet, ¦materially ¦limit¦ responsible ¦ ¦ ¦fence¦ sheet ¦tent, ¦responsible¦ ¦ person in receiving ¦ ¦ ¦ sheet ¦ ¦ kiosk ¦ person ¦ ¦ collection forms ¦ ¦ ¦ ¦ ¦ ¦ (recipient) ¦ ¦ sheet ¦ +—+———+———+———+—————+——+——————-+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ —-+———+———+———+—————+——+———————
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