Why is the act needed, its meaning
The role of the act of acceptance and transfer for safekeeping is quite simple - it certifies the fact that the company’s property has passed into other hands for a certain period of time. The document consolidates the validity of a previously concluded agreement, in other words, it serves as confirmation of the fulfillment of one of the fundamental conditions of the contractual relationship.
From the moment the act is signed, all responsibility for the safety of the property passes to the party that accepted it.
If the product is damaged in any way, it is partially or completely lost, on the basis of this act, in the future it will be possible to file a claim in court to recover the damage caused.
If the inventory items are returned in full and within the established period, then it will be necessary to draw up a new act indicating this.
Filling out the unified form No. MX-1 - example
Article 912 of the Civil Code of the Russian Federation determines that a commodity warehouse issues one of the following warehouse documents as confirmation of acceptance of goods for storage: a double warehouse certificate; simple warehouse receipt; warehouse receipt .
According to Art. 162 of the Civil Code of the Russian Federation, failure to comply with the simple written form of a transaction deprives the parties of the right in the event of a dispute to refer to witness testimony to confirm the transaction and its terms, but does not deprive them of the right to provide written and other evidence. In cases expressly specified in the law or in the agreement of the parties, failure to comply with the simple written form of the transaction entails its invalidity .
How to form an act, features of the form
If you are studying this material, it means that you are almost certainly tasked with creating an act of acceptance and transfer for safekeeping. Before giving you a detailed understanding of the document, we will provide general information that is relevant to all such papers.
Firstly , keep in mind that today the unified forms have been cancelled, that is, almost any acts can now be written in any form. Of course, if the management of your organization has established a requirement for the formation of this act according to the template in force within the company, you should make the document according to its type. It is also permissible to draw up an act according to the previously mandatory sample - form MX-1 - this option frees you from the need to fully think through the structure and content of the document. In addition, at your discretion and depending on the circumstances, you can expand it or, on the contrary, remove unnecessary rows and tables from it. It is good if the type of form (standard or not) is indicated in the local papers of the enterprise.
Secondly , you can take for the act a regular sheet of any format convenient for you - preferably A4 or A5, or company letterhead. You can fill out the document manually or enter the necessary information on the computer, and if you chose the second method, after final formation, print out the act - this is necessary so that those present during the acceptance and transfer of inventory items for safekeeping can put under him his autographs.
Make the deed in two copies - give one of them to the representative of the company from which you accepted the property, keep the second one for yourself. It will be useful if a claim is made against you for damage or loss of goods. If necessary, you can duplicate the act, just be sure to certify all copies with the necessary signatures.
Enter information about the act in a special accounting journal - it should be in every organization that provides services for storing other people's property. Keep the report for the period established by law or for the period specified in the accounting policy of your company.
Download the form
There is no legally prescribed type of form. In order for the documentation to have legal force, the data is entered in form MX-1 . () The form structures the data and makes it easier to enter and study information.
There are often cases when entrepreneurs give documentation a different name. Businessmen call the MX-1 form
- acceptance for response storage;
- transfer of inventory items;
- about responsible storage;
- for transfer of goods for storage.
Any name can be used. Regardless of the chosen name, the paper is filled out the same way.
Application of the MX-1 form
There are two types of storage – professional and household. The second type is spontaneous in nature. If an entrepreneur is forced to resort to this method, he must immediately draw up an act. The method is used for any goods except perishable ones.
If the entrepreneur contacts the warehouse in advance , the property owner will protect himself from the need to fill out the MX-1 form within an hour. The paper is transferred before the property arrives under the responsibility of the custodian.
The rules state that the owner of the property enters data into the MX-1 form, and the completed form is signed by the receiving party. The presence of warehouse workers is required during documentation preparation. It is advisable that the procedure be personally supervised by the head of the organization.
The form is compiled in the form of text documentation. The number of copies of paper required for the transaction depends on the situation. If values are transferred by one organization to another, each party receives one signed and certified document. The form must contain the signature of the head of the organization.
Documentation is considered valid if it is not only signed, but also certified by seals.
Having examined the sample act of acceptance and transfer of equipment for safekeeping, the entrepreneur will see that the form contains a complete list of values that are transferred by one party.
When entering information about each item, you must indicate:
- description of the item;
- identification data;
- individual number.
The entrepreneur has the right to enter other information that allows him to distinguish an item belonging to the organization from other items of the same type. In practice, along with the property, the owner of the goods transfers passports, certificates and other accompanying papers. The owner of the items enters a complete list of documentation on the form.
One act to record the procedure for transferring property to the warehouse of another organization in accordance with current legislation is not enough. Before filling out the MX-1 form and subsequent signing, you need to draw up an agreement . Without a provision, the deed is considered invalid and does not allow the functions for which it is filled to be performed. The contract specifies the number of tranches and goods that the organization plans to transfer.
Entrepreneurs do not always resort to using the MX-1 form. Sometimes in practice paper is replaced by a delivery note.
If the entrepreneur decides to use the method, an entry must be made in the documentation indicating that the property is being transferred for temporary storage. A correctly filled invoice can replace the act. Paper performs identical functions.
Sample acceptance certificate for safekeeping
Finally we come to the main part of our article - the example. We took the previously generally used form MX-1 as a basis. It must be said that although this document is not particularly difficult, it has some subtleties and nuances that are worth focusing on. Using our recommendations and based on the sample presented below, you can easily create your own act.
- At the beginning of the document, write the name and address of the company that takes inventory items for safekeeping,
- then the name of the structural unit where the received property will be located.
- Next, in the same way, enter information about the organization that is temporarily parting with its property.
- On the right side of the sign, indicate the OKPO codes of both companies, give a link to the agreement under which you are acting (note the number and date of its conclusion).
- After this, also number and date the act itself.
Then comes the main block. Here the fact of acceptance and transfer of property is automatically recorded; you only need to enter the exact name of the storage location and the period during which it should be carried out. In the plate below, indicate the identification characteristics of the accepted values (name, quantity, cost, etc.).
But on the reverse side of the form, summarize: how many inventory items were accepted and for what amount. Certify the document with the necessary signatures, indicating the positions and full names of the responsible persons.
How to fill out the act form
The lines of the form are filled out by the custodian company based on the data received from the person leaving the property for storage, and which is contained in the documents on the brought goods and materials. A fully executed act must be signed by responsible persons representing both parties to the storage agreement. The right to sign the form is granted to persons responsible for the material part of the collaborating parties. The top officials of enterprises do not sign such acts, unless, of course, they are individual entrepreneurs.
The unified form MX-1 is a form in which 3 information blocks can be distinguished:
- The first - top - block contains information about the parties to the agreement and details with act codes.
- The middle - tabular - block contains data on inventory items transferred for storage.
- The third block contains additional data on storage conditions. The form ends with lines reserved for signatures of responsible persons.
Sample of filling out the unified form MX-1
The organization that received the goods for storage, after signing the act of transfer for storage, bears full responsibility for the safety of the received values. Therefore, it is very important to correctly and accurately describe the transferred goods or other material value, as well as its value.
In the header of the form, you need to fill in the details of the company that will store the valuables (address, telephone number, code according to OKPO, type of activity according to OKPD), details of the company transferring the valuables for storage, number and date of the agreement, type of transaction, number and date of drawing up the act of transfer of inventory items for storage.
In the main part of the act, you need to fill out the basis for drawing up the act: what was accepted for storage, for how long. Next comes the table, which consists of 9 columns:
Next, under the table describing the goods being transferred for storage, you need to describe the storage conditions and special notes, if any. The completed form is signed by the depositor (position/signature) and the employee accepting the goods and materials for storage.
To fill out the form quickly and without errors, check out the example of filling out the MX-1 act:
unified form MX-1:
Material assets are the main and important asset of the company. It is very important to organize clear control over inventory items in the company: this is ensured primarily by the preparation of documents. For example, an act of acceptance of the transfer of material assets is drawn up. Let's take a closer look at who, when and under what circumstances should draw up the act, whether there is a unified form of the act, and what the employer faces in its absence.
