Form INV-23: Logbook for monitoring the implementation of inventory orders

Order 300 form 8

Minister of Defense of the Russian Federation June 22, 2020

order No. 300 signed

“On approval of the Rules for wearing military uniforms, insignia, departmental insignia and other heraldic signs in the Armed Forces of the Russian Federation and the Procedure for mixing items of existing and new military uniforms in the Armed Forces of the Russian Federation”

(hereinafter referred to as the order), which introduced a new form and appearance of sleeve insignia and breastplates for winter casual jackets, demi-season casual jackets, summer casual suit jackets, suit jackets of a set of field uniforms (except for the windproof suit jacket) (sketches are attached). I ask you to organize the bringing of the military uniform of military personnel into strict compliance with the requirements of the order, as well as the appearance (form) of the sleeve insignia on the uniform of federal civil servants, while maintaining the previously established heraldic symbols.

Order of the Minister of Defense of the Russian Federation dated March 28, 2008 N 139 (ed.

dated September 20, 2013) “On the forms of documents used in the financial and economic activities of the Armed Forces of the Russian Federation”

MINISTER OF DEFENSE OF THE RUSSIAN FEDERATION ORDER No. 139 of March 28, 2008 ON THE FORMS OF DOCUMENTS USED IN THE FINANCIAL AND ECONOMIC ACTIVITIES OF THE ARMED FORCES OF THE RUSSIAN FEDERATION1.

Approve and put into effect forms of documents (using class 60 of the All-Russian Management Documentation) used in the financial and economic activities of the Armed Forces of the Russian Federation, for which unified forms of documents are not provided, and unified forms of primary accounting documents and budget accounting registers in which additional details (to this Order). 2. Apply forms of budget accounting registers and primary accounting documents of classes 03 and 05 of the All-Russian Management Documentation for registration of business transactions and maintaining budget accounting in the Armed Forces of the Russian Federation (to this Order). Minister of Defense of the Russian Federation A. SERDIUKOV

https://youtu.be/NnC710MxCEQ

Logbook for recording material assets. Filling form

The cost of lacing and fastening is 45 rubles. Page numbering starts from the title page to the last page of the magazine. Page numbers are located in the lower corners of the magazine. Holes for flashing? The magazine block is punched with two holes with a diameter of 6 mm, which are located at a distance of 80 mm from each other, on the spine side in the middle of the magazine.

Distribution slip form 8 is intended for...

Form MX-20. Report on the movement of inventory items in storage areas

Library objects, etc. Please note! When forming the form f. If the inventory of goods and materials in an institution is small, it is allowed instead of f.

Procedure for filling out the form A specific procedure for compiling the book has been developed. The header of the form provides information about the institution. Here you enter the name of the organization, structural unit, authorized employee. The dates of opening of OKUD and closing by the financially responsible person are indicated separately.

All information about objects is reflected in tables. A separate sheet is allocated for each type of inventory. To fill out the document f. At the end, the exact name of the materials and the accounting code are given. The second table reflects information about the movement of values. That is, about admission and departure. Each operation is certified by a responsible employee.

The final, third, table of the book is intended to be filled out by the inspector. For example, an accountant. Data based on the results of control checks is entered here. During such activities, reconciliations are carried out between the actual and accounting quantities of valuables. The controller's suggestions and comments are displayed under the signature of the reviewer. Answers to popular questions on the topic:.

Filling out the inventory log

Fitting and selection of clothing is carried out at the clothing warehouse of the military unit under the leadership of the head of the clothing service of the military unit based on the measurement data of military personnel made in the unit.

Therefore, the financially responsible person who carries out operations for the receipt and issuance of goods and materials must take the responsibility of filling out the accounting book very carefully and seriously. Form last sheet card for recording material assets form for okud book of accounting of strict reporting forms form for okud book of accounting for money issued to distributors for payment.

Moscow on approval of forms of primary accounting documents and accounting registers used by public authorities, state bodies, local governments, management bodies of state extra-budgetary funds, state academies of sciences, state municipal institutions book of accounting of material assets form form download and guidelines for their use book of accounting material. Below is a standard form and a sample material accounting card, a version of which can be downloaded for free. Interesting things on the site:.

Book of accounting of material assets form code for okud 0504042

Why do you need a log? The MX-5 log records the receipt of goods and products at the storage location from various suppliers. Accounting is maintained separately by type of inventory items based on primary receipt documents. The journal is the only document for quantitative accounting of receipts of both inventory and finished products.

Although it is possible to build accounting using statements, it depends on the specifics of a particular business entity. Logs for the receipt of goods and materials at the storage location are usually kept for a year. The shelf life of such a journal is 5 years, after which it can be destroyed.

However, an important condition is to conduct an inspection by regulatory authorities during this period of time. Rules for filling out the journal Keeping the journal is the responsibility of the employee who accepts received inventory items for storage.

The title page of the journal indicates the official name of the business entity and the name of the department that records the received products or materials.

Filling out wealth accounting cards - sample

Lamination Embossing name Embossing is the pressing of gold or silver foil onto a hard cover. Using the hot pressing method of foil, we will apply the name of the magazine, organization or other information. Embossing makes the magazine more representative and increases its status.

Lace 8 out of 10 customers order stitching Lacing stitching - holes through all the sheets of the magazine through which the thread is pulled. On the last sheet, the thread is tied and pasted over for further sealing. With the firmware, the sheets in the magazine will not be replaced. Accounting for the movement of material assets.

These documents are the primary documents on the basis of which accounting is conducted.

for free. OKUD 0504042. Book of accounting of material assets

The journal for recording inventory assets deposited in the MX-2 form is used to record inventory assets deposited for storage. OKUD form code Acceptance of inventory items for storage and their return to the depositor after the expiration of the storage period is documented with the signatures of financially responsible persons.

On the cover of the MX-2 magazine it is written: the full name of the organization, its address, telephone, fax; name of the structural unit, if available, or the column remains blank; The codes of the All-Russian Classifier of Organizations and Enterprises OKPO and the type of economic activity of the organization's products and services according to OKDP are entered in the boxes.

Book of accounting of material assets according to OKUD 0504042

Form of the journal Article 9 of the Federal Law dated However, the forms of papers used as primary accounting documents, established by authorized bodies in accordance with and on the basis of other regulations, continue to be applied.

An example is the inventory log used by storekeepers in military units. Using his example, an organization can develop its own document form. Journal of material assets accounting, form 26 Such books are kept indefinitely until completely filled out.

The cover indicates the name of the organization, full name and position of the person responsible for filling out the document, the start and end date of filling out the document.

Form and example of filling out a book of accounting of material assets according to the form. Download for an example to fill out in Word.

Book of accounting of material assets (f. 0504042)

Library objects, etc. Please note! When forming the form f. If the inventory of goods and materials in an institution is small, it is allowed instead of f. Procedure for filling out the form A specific procedure for compiling the book has been developed. The header of the form provides information about the institution. Here you enter the name of the organization, structural unit, authorized employee.

chPKFY ABOUT UBKF

Below is a table that directly displays information about the movement of inventory items. Here you must indicate: the date when the entry was made; number and date of drawing up the document that became the basis for the operation; name of the organization or F.

The pages of the book should be numbered and laced. On the last page indicate the total number of sheets of the book. The signatures of the head of the institution and the chief accountant, as well as the seal of the institution, must also appear here.

Since the form of the register is approved at the legislative level, you cannot make changes to it, delete or add any columns. There should not be any difficulties when filling out the book; the main thing is to make reliable entries in it in a timely manner and affix the signatures of the responsible persons.

This includes information about the institution and structural unit in which inventory records are kept. You should also indicate your position and full name.

Sample and example of filling out the Book of accounting of material assets according to OKUD when the Book of accounting of material assets according to OKUD is maintained.

Wealth accounting journal

Obrane We fill out the primary documentation Every day, the accountant reflects various transactions in accounting, for example, the movement of funds in the cash register of the enterprise, the recording or write-off of fixed assets, low-value and wearable items or materials, takes into account the operation of vehicles or calculates wages.

On the basis of what primary documents these operations are carried out and how to fill them out correctly. Primary documents must be drawn up at the time of each business transaction or, if this is not possible, immediately after its completion. They are the basis for accounting of business transactions. According to clause

Depending on the nature of the operation and data processing technology, the primary documents may contain additional details: - identification code of the enterprise in accordance with the Unified State Register of Legal Entities; - Document Number; — information about the document confirming the recipient’s identity and other details.

Primary documents are drawn up on standard forms approved by the Ministry of Statistics of Ukraine, on specialized forms approved by ministries and departments of Ukraine, on forms produced independently, with the mandatory content of the details of standard or specialized forms.

Additional requirements may be established by special regulations for the procedure for the formation of primary documents for cash, banking operations, operations on the movement of securities, and material assets. Goskomstat allows the necessary additions to be made to the standard forms of primary documents.

Book of accounting of material assets

Rules for filling out the TORG journal 1. The journal can only be filled out by the retail employee for whom it was created. If several employees work in shifts at the kiosk, it may be filled in by other authorized persons.

The “records” column must indicate the operation performed by the seller - sale of goods, acceptance of products for sale, delivery of proceeds for the day, etc. Several entries can be made on one date at once.

In the “amount of goods” column, only receipt and balance, expense and balance can be indicated, and all columns can also be filled in. Each entry must be signed by the seller.

Source: https://rizvana.ru/uchet/zhurnal-ucheta-materialnih-tsennosteyrazets-zapolneniya.php

Form MX-2. inventory journal

In organizations that actively use warehouse resources, the need naturally arises to keep records of material assets. The latter arrive and leave the warehouse or other storage location.

For such accounting, a special journal for recording inventory items deposited in the MX-2 form is very convenient. FILESDownload a blank inventory journal form, form MX-2.

xls inventory journal in form MX-2 .xls This document systematizes information about all movement of goods. Reconciliation with it is able to resolve controversial issues during work regarding the receipt or cost of resources.

Terminology The person who deposits something is called the depositor in the journal. Moreover, this can be either an individual person or an entire organization.

Sample inventory book

OKPO and OKDP. On the even-numbered page of the document they state:

the period of time during which inventory records are kept;
information about the MOL;
in the table - information from acts confirming the acceptance and return of goods and materials (these most often become forms MX-1 and MX-3, respectively).

Read about the MX-1 and MX-3 forms in the materials: On the odd side of the document indicate:

coordinates of the storage location of accepted inventory items;
number and date of form MX-1 or a similar source;
number and date of form MX-3 or a similar primary document;
information about the MOL that accepted the goods and materials, his personal signature;
date of acceptance by the MOL of inventory items;
information about the MOL that issued the goods and materials, his personal signature.

Also, on the odd page, the recipient of the goods and materials signs and thus confirms the absence of his claims to the goods and materials, which are returned to him by the MOL.

Unified form No. mx-2 - form and sample

And the third is a confirmation of the transaction, signed by the parties.

filling out the MX-3 form Materially responsible persons check the actual availability of the goods and sign the act in 3 copies: Number in order Inventory and material assets Characteristics Unit of measurement Quantity (weight) Price, rub. cop. Cost, rub. cop. Note name, type of packaging code name OKEI code 1 2 3 4 5 6 7 8 9 10 1.

concrete supports 355c new pcs. 879 10 1 05.00 1050.00 Box 1*10 Important! The journal is compiled on the basis of Act MX-1 (upon delivery of goods for storage) and Act MX-2 (upon receipt). The subtleties of finding goods in a warehouse To quickly find goods, there is an address system, which is a certain sequence of letters and numbers.

Log book of inventory items deposited for storage. mx-2 form

Acceptance of inventory items for storage and their return to the depositor upon expiration of the storage period are documented with the signatures of financially responsible persons.

Form No. mx-2. log book of inventories deposited for storage

On the cover of the MX-2 magazine it is written:

full name of the organization, its address, telephone, fax;
name of the structural unit (if any), or the column remains blank;
The codes of the All-Russian Classifier of Organizations and Enterprises (OKPO) and the type of economic activity of the organization’s products and services according to OKDP are entered in the boxes.

On the even side of the magazine:

The period of time for which the accounting of inventory items deposited for storage is noted. In o is the start date of journaling, and " " is the closing date of the journal.
The details of the person responsible for maintaining the journal (position, full name) are recorded.

In the tabular part, in columns 2-8, data is entered on the basis of documents MX-1 (Act of acceptance and transfer of goods and materials deposited for storage) and MX-3 (Act of return of goods and materials deposited for storage).

Journal of accounting of inventory items deposited (form No. mx-2)

Attention In particular, it must contain its full name, OKPO form, type of activity according to OKDM, type of operations performed by it, address, fax and contact telephone number, and, if available, the structural unit in which the journal is opened. A document for each individual division or warehouse is created individually.

The even-numbered side contains the name of the paper itself, a description of the period (from which date the journal was kept or was kept), position and signature with a transcript of the materially responsible person who keeps the journal. A wide table in which the necessary information is entered is located on the odd side and can continue for a long time if necessary.

Place¦Document on¦Inventory assets¦ ¦storage-¦receipt of goods-+ + ¦nia,¦material¦accepted for storage¦returned¦received by the bailor.

¦ ¦least valuables+ + +Claims for quantity and¦ ¦new,¦¦date¦material¦document on¦material¦commodity quality-¦ ¦address,+ +¦responsible person¦return¦responsible person¦no material assets¦ ¦number¦number¦date¦+ + + + + ¦telephone¦¦¦¦under-¦last name, first name,¦number¦date¦under-¦surname, first name,¦date¦under-¦last name, first name,¦ ¦¦ “writing” patronymic” ¦18¦19¦ 20 ¦21¦ + + + + + + + + + + + + + + ¦Rack ¦1¦24.03.2011¦24.03.2011¦¦Savin K.Kh.¦67 ¦24.10.2011¦¦ O.I. Gorbukhin + + + + + + + + + + + + + + ¦2¦25.03.2011¦25.03.2011¦¦Savin K.Kh.¦68 ¦25.10.2011¦¦Gorbukhin O.I.¦25.10.2011 ¦¦Koretskaya P.S. You can also put dashes. Nuances of filling out A signature (with transcript) in the depositor’s accounting journal when returning inventory items is, among other things, also a waiver of claims. Before signing the document, the depositor is obliged to check what he takes away for compliance with quantity, quality, etc. If there are any claims regarding these components (for example, he believes that some of the goods were damaged in some way during storage), then he has the right not to sign the last column of the journal. To resolve such issues, an act of acceptance of goods in terms of quantity and quality is drawn up. This is the only way to insure yourself during a possible trial. What laws does the journal refer to? The journal has a form code according to OKUD 0335002.

At the very beginning it says that this form was approved by Resolution of the State Statistics Committee of the Russian Federation dated August 9, 1999 No. 66.

Source: https://sv-groups.ru/zhurnal-ucheta-materialnyh-tsennostejrazets-zapolneniya/

Accounting for property in a department

Accounting for clothing in subdivisions of a military unit is carried out in accordance with the Guidelines for the Accounting of Weapons, Equipment, Property and Other Material Assets.

Responsibility for organizing accounting of clothing property, maintaining documents, books and accounting cards in units lies with unit commanders. Please note - the commander is responsible for organizing accounting!

Receiving property to the company from the warehouse This is done by the company sergeant major.

At the clothing service he receives an invoice. In two copies to receive the property and brings them to the warehouse. According to them he receives property.

One copy of the invoice remains in the warehouse, the second with the foreman. On the same day, the property is recorded in the unit in the Property contained by the number of personnel (shoes, beds, bedding). When military personnel leave for another unit, the property is written off based on the statement. Inventory items are not transferred. All accounting forms are located in this Guide. There are forms of accounting documents.

Instructions: fill out the inventory journal

Food received by a unit located separately from its military unit is taken into account in the report card (Form 48, Appendix 1 to Order of the USSR Ministry of Defense No. 260 of 1979). Invoice statement separately for breakfast, lunch and dinner. Food consumption for the day is entered into a report card (Form 48) based on invoices. When military personnel leave a unit alone, certificates are issued for the food allocated to them (Form 21, Appendix 1 to Order of the USSR Ministry of Defense No. 260 of 1979). Reconciliation of battery metering data taking into account the unit's office work. Reconciliation of battery accounting data, taking into account the office work of the unit, is carried out monthly by the battery foreman according to the accounting book with the service accounting books (Form 28, Appendix 1 to Order of the USSR Ministry of Defense No. 260 of 1979) with a subsequent report on the result of the reconciliation. The note about the reconciliation of credentials is written on the next line. In this case, the following are written down: in column 1 - the date of reconciliation, in column 2 - reconciled, in the “consists” of the details columns - the remains of the clothing on the day of reconciliation. The persons who carried out the reconciliation sign in column 4. At the end of the book, in separate places, officials make notes about checking the availability of property and the state of accounting in the department, carried out within the specified time frame.

Log book of inventory items deposited (filling sample)

Sample cover

Unified form N MX-2

Approved by Resolution of the State Statistics Committee of Russia dated 09.08.99 N 66

———— ¦ Code ¦ +———+ Form according to OKUD ¦ 0335002 ¦ Tire fitting “Vostok-auto” LLC, Moscow, +———+ st. Sayanskaya, 7b, tel. (499) 309-09-99 - —————————————————-¦ ¦ structural unit +———+ Type of activity according to OKDP ¦ 50.20.13¦ +———+ Type of operation ¦ HR ¦ ———— JOURNAL OF ACCOUNTING OF COMMODITY AND MATERIAL VALUABLES DELIVERED FOR STORAGE January 1, 2011 December 31, 2011 for the period from “—” —— —- years to “—” ——- —- years Warehouse manager Kolesnichenko O.K. Person responsible ———- ———————— for maintaining the journal position surname, name, patronymic

Sequential number Date of receipt of inventory items deposited Depositor (name of organization, surname, first name, patronymic) Name of inventory items, type of packaging Unit of measurement Quantity (weight) Price, rub. cop. Cost, rub.

Sample inventory book

Keeping a book of material assets is not difficult.

But since this procedure is provided for the purpose of monitoring the receipt of materials at the enterprise and their issuance, it plays a particularly important role.

The person responsible for the arrival and disposal of inventory items must be extremely attentive to his responsibility for documenting the transactions performed. Since 2015, a new form of register of material assets has been introduced at the enterprise, and therefore some rules for filling out and maintaining primary documentation have changed.

Due to the high importance and maximum responsibility for the imputed organizational property, storekeepers and other materially responsible persons must be aware of the changes that have occurred and the rules for documenting material flows. The content of the article

Target

Book of accounting of availability and movement of material assets form 26

cop. 1 2 3 4 5 6 7 8 1 03/24/2011

Oleshko P.V.

Set of winter tires PIRELLI Winter 190 Snowsport 205/60R15 91T, N XP 3/9

PC. 5 3300-00 16 500-00 2 03/25/2011

Koretskaya P.S.

166 Steel Radial 82S Tubeless 168Я502311, N ХР 3/10

PC. 5 2000-00 10 000-00 3 04/11/2011

Semenov S.S.

Set of winter tires KUMHO KW22 225/50R17 98T, N XP 3/1

PC. 4 5000-00 20 000-00 4 04/19/2011

Zelentsova O.K.

Set of winter tires N OKIAN HAKKAPELIITTA CQ 205/65R15 102/100Q, N XP 3/5

PC. 4 3800-00 15 200-00 5 04/20/2011

Rzhavko O.Kh.

Set of winter tires MICHELIN X-ICE X12 225/60R18 100T, N XP 2/5

PC. 5 8000-00 40 000-00 6 04/20/2011

Smith A.

Set of winter tires GOODYEAR ULTRA GRIP 500 245/65R17 107T, N XP 3/6

PC. 4 7700-00 30 800-00 — — — — — — — — — — — — — — — — —

Total

27 X 132 500-00

Using this sample, print even pages of the magazine according to form N MX-2

Smith A.

etc.

Using this sample, print odd-numbered pages of the journal according to form N MX-2

Book of accounting of material assets

Copyright: Lori's photo bank In order to account for materials and other inventory items in the budgetary sector, the Ministry of Finance of the Russian Federation approved a special document - “”.

The main purpose of the document is to control the movement and remains of inventory items at their storage locations. The responsibility for filling out the register is assigned to. "" in form 0504042 is a mandatory document for government agencies. Organizations operating in the commercial sector may use this register at their own discretion.

The form of the document was approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n. When filling out the form, please note that a separate page is allocated for each item of inventory.

Accounting must be kept by name, grade and quantity of inventory items.

On the forms of documents used in the financial and economic activities of the Armed Forces of the Russian Federation (as amended as of September 20, 2013)

(as amended as of September 20, 2013) _____________________________________________________________________ Document with changes made by: ; ; (changes came into force on January 1, 2014).

____________________________________________________________________ 1. Approve and put into effect forms of documents (using class 60) used in the financial and economic activities of the Armed Forces of the Russian Federation, for which unified forms of documents are not provided, and unified forms of primary accounting documents and budget accounting registers in which are included additional details (Appendix No. 1 to this order).

Features of journal formation, general information

If you are faced with the task of creating a log of administrative documentation for inventory activities, read the tips below and familiarize yourself with a sample document. Based on our recommendations and example, you can easily fill out the required form.

Before moving on to a detailed examination of the form, we will give some general information. Today, the use of single unified forms of primary documents has been abolished at the legislative level. This means that employees of organizations and enterprises can keep this accounting journal in free form or, if the company has a document template developed and approved in local regulations, by its type.

Many, in the old fashioned way, prefer to use the previously commonly used and mandatory form INV-23.

This is due to the fact that it contains all the necessary data, is clear and easy to fill out. Moreover, if necessary, this form can be customized by including or, conversely, removing some columns in the main table.

The form is kept in one original copy . You can fill it out by hand or on the computer – it doesn’t matter.

Book of accounting of material assets

→ → Update: June 10, 2020

2. Apply forms of budget accounting registers and primary accounting documents of classes 03 and 05 for processing business transactions and maintaining budget accounting in the Armed Forces of the Russian Federation (Appendix No. 2 to this order).

State (municipal) institutions must maintain budgetary accounting using accounting registers, one of which is the book of material assets ().

This register is intended to account for material inventories in places of their storage (for example, in a warehouse) and reflects information about their location and movement (receipt, disposal) separately for each item name (). (form code according to OKUD 0504042), as well as methodological instructions for its formation, were approved by Order of the Ministry of Finance dated March 30, 2015 N 52n.

Accounting for material inventories is kept in a book according to form 0504042 by a materially responsible person (for example, a storekeeper) by name, grade and quantity of materials, goods, finished products, medicines, food, soft equipment, dishes, library collections and other valuables using separate pages for each name of the accounting object ().

Appendix No. 1 to the provisions on financial liability (as amended in 2020)

Guidelines for financially responsible persons of Ulyanovsk State University

1. General Provisions.

1.1 Financially responsible persons of USU are understood to be persons who have entered into an employment contract with the university and bear full financial responsibility for the shortage of property entrusted to them in accordance with the Regulations on financial liability and the legislation of the Russian Federation.

1.2 Financially responsible persons are appointed by the rector upon the recommendation of the head of the department and in agreement with the chief accountant of Ulyanovsk State University, with the further conclusion of an agreement on full financial responsibility.

1.3 The employee’s full financial liability consists of his obligation to compensate the direct actual damage caused to the university in full.

1.4 Financial liability in the full amount of damage caused is assigned to the employee in the following cases:

- lack of valuables entrusted to him,

— intentional infliction of damage;

— causing damage while under the influence of alcohol, drugs or other toxic substances;

— damage caused as a result of the employee’s criminal actions established by a court verdict;

— damage caused as a result of an administrative violation, if established by the relevant government body;

— damage caused by an employee’s failure to fulfill his job duties.

1.5 The amount of damage caused to the university due to loss and damage to property is determined by actual losses, calculated on the basis of market prices prevailing in the area on the day the damage was caused, but not lower than the value of the property according to accounting data.

1.6 The financially responsible person is obliged:

— ensure complete safety of monetary or material assets taken into account

- carefully handle the material assets entrusted to him and monitor their use. In the event of a breakdown or damage to fixed assets, the financially responsible person must report this to the head of the unit and, if necessary, draw up a report indicating the reasons and those responsible.

— If the premises are discovered to be tampered with (the seal is damaged, the door, window is open, etc.), the financially responsible person is obliged to inform the UlSU security service and the head of the unit about this.

1.7 Heads of departments are obliged to:

- create conditions for employees necessary to ensure complete safety of the property entrusted to the employee;

- timely take measures to identify and eliminate the causes that impede the safety of entrusted property, identify specific persons responsible for causing damage;

-introduce employees to the current legislation on the financial liability of employees for damage caused to the university, as well as other regulatory legal acts (including local ones) on the procedure for storing and carrying out other operations with the property entrusted to them;

-consider reports from employees about circumstances that threaten the safety of the property entrusted to them and take measures to eliminate these circumstances.

1.8 Inventory of material assets, unfinished construction, and funds is carried out in accordance with the methodological instructions approved by order of the Ministry of Finance of the Russian Federation No. 49 dated June 13, 1995. and instructions for budget accounting, approved by order of the Ministry of Finance No. 174n dated December 16, 2010. Inventory surveys at the university are carried out according to the orders and instructions of the rector

Inventory is also a check of the work of the financially responsible person.

2. Accounting for material assets and control over their safety and operation.

2.1 All departments of the university are supplied through a central warehouse, except for computer software, when the contract manager is the head of the Department of Information Technology and Telecommunications.

Computer software, components and consumables are received from the supplier by the materially responsible person of the Department of Information Technologies and Telecommunications.

2.2 Accounting and storage of fixed assets.

The issuance of fixed assets from the warehouse into operation is carried out upon request - invoice f.0504204 , fixed assets worth up to 10 thousand rubles according to the statement of issue for the needs of the institution f.0504210 .

On the fixed asset, the financially responsible person must put down an inventory number, which is assigned by the accounting department of Ulyanovsk State University.

When releasing a fixed asset from the warehouse, the inventory number must be entered in the warehouse by the manager. warehouse

The number must be affixed with indelible paint or in another way that ensures the safety of the marking.

The number must be readable during inventory. If the object is complex, i.e. includes separate elements that form a single whole with it, then each such element must be marked with an inventory number.

The financially responsible person is required to maintain an inventory list of fixed assets.

For the transfer of fixed assets from one financially responsible person to another, issue an invoice for internal movement (f.0504102).

The financially responsible person transferring the object excludes this object from the inventory list, and the person receiving it includes this object in his inventory list.

In the classroom or room where fixed assets are located, the financially responsible person must draw up an inventory of fixed assets indicating the name, inventory numbers and their quantity.

When issuing material assets to a university employee for temporary use, the financially responsible person fills out an obligation card (for computer technology – workplace passport) with receipt of a receipt and indicating the date of return.

A fixed asset is deregistered in cases where it cannot be repaired or it is impractical to repair it.

2.3 When writing off fixed assets that have become unusable, fill in:

- defective statement (with a cost of over 100 thousand rubles - expert opinion )

— act of write-off of fixed assets f.0504104 (except for vehicles),

— minutes of the meeting of the commission on write-off of fixed assets.

The act of writing off fixed assets is signed by the commission and approved by the rector.

Fixed assets written off according to the act are confiscated from financially responsible persons and delivered to a warehouse for subsequent disposal; if necessary, they are dismantled (dismantling act).

Materials received from the liquidation of fixed assets and remaining at the disposal of the university must be capitalized.

Dismantling and dismantling of fixed assets before the approval of acts on their write-off is not allowed.

Fixed assets that have not reached their standard useful life and have a residual value are written off in a special manner.

2.4 Accounting, storage and write-off of inventories.

Material supplies are issued from the warehouse only to materially responsible persons upon request - invoice f.0504204.

Household and consumable materials, in accordance with the approved standards of the University, are issued to materially responsible persons according to the statement of issue for the needs of the institution f. 0504210 with simultaneous debiting from the balance sheet.

Alcohol is also issued from the warehouse upon request - invoice f.0504204.

The movement of material assets between financially responsible persons is carried out upon request - invoice f.0504204 .

Soft inventory items should be marked in the warehouse with a stamp without damaging the appearance of the item, indicating the name of the Ulyanovsk State University, with indelible paint, and when put into operation, additional marking should be done indicating the year and month.

Accounting for material reserves shall be kept by financially responsible persons in the inventory book by name and quantity.

The financially responsible person should keep records of alcohol in a journal, which must be numbered and laced.

Accounting is carried out in physical terms.

Keep records of precursors in a journal for registering transactions related to the circulation of precursors, narcotic drugs and psychotropic substances, which must be numbered and laced. Accounting is carried out in physical terms.

Keep records of broken dishes in the broken dishes registration book f.0504044 (for canteens).

2.5 Write-off of spent inventories is carried out in the following form:

— Act on write-off of inventories (0504230),

- Statement of issuance of material assets for the needs of the institution (0504210),

-Act on write-off of soft and household equipment (0504143)

The write-off of construction materials should be carried out in accordance with the estimate and on the basis of the work completion certificate approved by the chief engineer of Ulyanovsk State University.

Alcohol is written off on the basis of standards approved by the 1st Vice-Rector for Academic Affairs.

The subsequent issuance of alcohol from the warehouse is carried out after using the previously received one, on the basis of write-off acts and the alcohol logbook.

The act of writing off alcohol is approved by the 1st Vice-Rector for Academic Affairs.

The write-off of consumables for educational purposes should be carried out in accordance with the schedule of educational and laboratory classes, in accordance with approved standards.

The write-off of soft equipment should be carried out when it is no longer possible to use it due to dilapidation and wear. If necessary, bring rags when writing off.

Write-off of precursors is carried out monthly according to the act for write-off of chemical reagents based on the log of transactions related to the circulation of precursors, narcotic drugs and psychotropic substances.

Strict reporting forms (diplomas, academic transcripts, certificates, certificates) are written off according to act f.0504816 with a report on the movement of the BSO attached.

The report on the movement of diploma forms, applications, academic certificates is approved by the head of personnel management.

Report on the movement of certificates, certificates, certificates - heads of structural divisions.

The write-off of consumables for office equipment and computer equipment when put into operation is carried out according to the list of materials issued f.0504210 , in accordance with the established consumption standards.

The write-off of fuel and lubricants is carried out in accordance with waybills and according to the standards approved by order of the rector.

The write-off of medications in the Chaika health center and other departments of the university is carried out according to act f.0504230 on the basis of a report approved by the head of the department.

3. Absence of a financially responsible person.

3.1 During the absence of a financially responsible person (illness, vacation, etc.), if necessary, material assets are transferred to another financially responsible person by order of the head of the department on the basis of a matching sheet f.0504087 .

3.2 The temporarily appointed materially responsible person is obliged to hand over, within three days, according to the act, all material assets received to the main materially responsible person, after the latter returns to work.

4. The procedure for dismissing a financially responsible person.

4.1 Upon dismissal of a financially responsible person, an order is issued from the rector on the recommendation of the head of the department where the financially responsible person works, indicating the composition of the commission for the transfer of valuables, the timing of the inventory and the transfer of material assets to the newly appointed person on the basis of a matching sheet f. 0504087.

The inventory must be carried out before the employee is dismissed.

The transfer of inventory items from one financially responsible person to another is carried out based on the results of the inventory, on the day of acceptance and transfer of cases.

When changing financially responsible persons, two signatures of the MOL must be present in the inventory lists: the person who accepted the property must sign for receipt; surrenderer - in the delivery of this property.

The participation of the financially responsible person in the inventory is mandatory.

4.2 Upon dismissal, financially responsible persons submit to the Personnel Department a bypass sheet with a note from the Accounting and Control Department about the absence of debt on material assets.

Chief Accountant E.G. Kurchangina

Legislative framework of the Russian Federation

105 86 6003008 Order for a one-time payment 1.

The notification about the limits of budget obligations (hereinafter referred to as the notification) is drawn up by the main manager (manager) of funds and is sent accordingly to the manager (recipient) of funds. In this case, the first copy of the notification remains with the main manager (recipient) of the funds, and the second copy is sent to the corresponding manager (recipient) of the funds. 2. Notification may be given by telegraphic notice in the form established by the Department of Financial Planning and Financing of the Ministry of Defense.

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