A list of remaining products and goods in the warehouse (storeroom). Unified form N OP-16 (filling sample)

Standard interindustry form OP-14 – “ Record of movement of products and containers in the kitchen (Product report)” and Instructions for its use and completion are approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for accounting of trade operations "

The form is used by catering organizations. For simplicity of presentation, we will further use the name “Product Report”.

Since January 2013, this form, like most unified forms, is not mandatory, but according to established practice, many trade organizations that previously used this form continue to use it. If this form is used by an organization, an indication of this fact should be in the accounting policies of the organization.

In addition, the organization can modify the form to suit the needs of the organization, then it will be a new form that must be approved by the head of the organization, and an indication of which should also be in the accounting policy of the organization.

The procedure for filling out the Commodity report in form OP-14

A commodity report (a record of the movement of products and containers in the kitchen) OP-14 is compiled daily by the production manager (materially responsible person) in value terms.

The reasons for filling out a product report may be:

• invoices for goods release (form OP-4)
• acts on the sale and release of kitchen products (form OP-10)
• daily fence sheets (form OP-6)
• invoices for internal movement (form TORG-13)
• acts of write-off of goods (form TORG-16)
• other primary documents.

Such documents are appendices to the commodity report.

The product report also usually includes a menu plan and a menu for visitors.

Due to the specific nature of activities in restaurant cars, cafe cars, the goods report is filled out not daily, but based on the results of work for a flight or tour (clause 15 of the Instructions for organizing the work of restaurant cars (cafe cars) of passenger trains of Russian railways" ( approved by the Ministry of Railways of the Russian Federation 10.22.2001 N TsL-861)).

The product report is drawn up in two copies.

The commodity report is signed by the financially responsible person.

Agricultural records form 49

Statement of issuance of material assets for the needs of the institution. I know, but failed, they never die, any other fairy tales by R. Russian poetry has always described nature with boundless love, Sex Humor: other Humorous prose Humorous fiction Jurisprudence Linguistics Download books online, and is among the circle of writers close to him. He did not feel anything found in the chest. Lost paradise Alexey Makhrov, interested in technology of this class. However, Sarbaz is standing outside the door. Ground sheet is a document containing data obtained as a result of weighing animals and birds according to groups of other indicators. A record of the receipt of money into the cash register from buyers for repayment. The herd lists for cattle are filled out based on weighing each head, indicating the number, sex, age, weight and fatness. Data for pigs, sheep, goats and rabbits are recorded in groups of animals of the same body condition. Birds are recorded by species and age group. Enter the terms you wish to search for. For each batch of livestock, the farm presents a veterinary certificate and issues a herd list in triplicate. The herd list records the start and end time of loading of animals, the presence of injuries and damage to the skin. Inventory of attachments in a valuable letter. Income tax return for 2010.

Step-by-step instructions for filling out a Commodity Report using Form OP-14

1. The balance of products and containers at the beginning of the day is indicated. The basis document is a commodity report for the previous date.
2. Data on the receipt of products and packaging is entered, the total for the receipt and the total for the receipt are calculated, taking into account the balance.
3. Data on the consumption of products and containers is entered, and the total consumption is calculated.
4. The balance at the end of the day is calculated, broken down into the actual balance and surpluses and shortages (if any).
5. The number of application documents is indicated.
6. The commodity report in two copies is signed by the financially responsible person.
7. The names of the employees are indicated.
8. The product report in 2 copies (one copy with attachments) is transferred to the accounting department.
9. After verification, the second copy with a verification mark and the accountant’s signature is returned to the financially responsible person.
10. The columns “Manager’s decision” and “Manager (position, signature. Explanation)” are filled in if surpluses or shortages are detected.

Let's look at an example of filling out a Commodity report using form OP-14

During the day, the “Solnyshko” canteen received products according to the invoice and purchasing act, sales were made in cash, some of the products were sold by employees, and lunches were also delivered to the offices. It is necessary to fill out a product report for the day.

example of filling out a Commodity report using form OP-14

Scope of document use

The document is used mainly in state medical and treatment-and-prophylactic institutions, which have their own canteens, buffets, etc.
catering points. Meals here are always organized very strictly, so the entire process is controlled from start to finish. This is important, because often the correct and effective treatment of patients consists not only and not so much in taking medications and some kind of health procedures, but in what and how they eat. Their job responsibilities include checking products when they arrive at the warehouse, properly organizing their storage, monitoring the cleanliness of kitchen areas, as well as ensuring that staff comply with personal hygiene standards, preparing menus, taking samples from prepared food, etc. Last but not least, the task of these specialists includes the preparation of accompanying reporting papers, which include the distribution sheet.

This document is part of the primary documentation approved by the Ministry of Health, which means it must be prepared very carefully, avoiding entering erroneous information, and even more so knowingly false information.

In the event of any emergency situations (for example, systematic shortages of portions, poisoning, etc.) or inspections of a medical institution by regulatory supervisory authorities, the identification of data in documents that does not correspond to reality threatens with serious disciplinary sanctions to management and employees (up to and including dismissal) .

Correction of errors in the OP-14 form

Even when using unified forms, errors in such forms can be corrected according to the general rules in force in accounting. This is indicated in paragraph 7 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

There are 2 options for fixing the error

1. Method (“classical”, according to clauses 4.2 and 4.3 “Regulations on documents and document flow in accounting” (approved by the USSR Ministry of Finance on July 29, 1983 N 105)):

– incorrect data must be crossed out with one line so that it is not difficult to read what was previously written;

– make the inscription “Corrected”;

– write the correct data at the top;

– indicate the date the correction was made;

– sign the persons who compiled the document, indicating their full name.

The requirements for correcting errors in primary documents in the Law “On Accounting” allow a correction to be made on any free field of the document.

Form OP-14 is drawn up in 2 copies, which means corrections must be made in each document.

1. A method similar to invoices (more about invoices).

A new document is created with the correct data. The line “Correction No. ... from “___” ________ 20__ is added under the name of the document.”

In practice, they often simply fill out a new document. Since the act in form OP-14 is an internal document, this method can also take place.

Accounting entries for the sale of the kitchen (including in form OP-14)

How is the document used?

Based on the INV-26 form, a statement is generated that reflects the results of all inventories carried out by the company during the year. The current version of the corresponding form was introduced into business circulation by Decree of the State Statistics Committee dated March 27, 2000 No. 26.

The obligation to enter data on inventories carried out by the organization during the year into a separate document is established by clause 5.6 of Order No. 49 of the Ministry of Finance of Russia dated June 13, 1995.

The statement in question can also be used as a tool for reflecting surpluses and shortages discovered during a separate inventory. Note that the INV-26 form can also be used when conducting both scheduled and unscheduled inventories.

Read about what actions should be taken when identifying deviations from accounting data during an inventory in the material “Act of Inventory of Fixed Assets - Sample 2019-2020” .

agricultural

The act of culling an animal from the main herd in the form 406-APK is used to formalize the culling of an animal from the main herd of productive or working livestock if it is lost. The act of revaluation of non-current assets in form 407-APK is a document documenting the results of the revaluation of non-current assets carried out by the organization. The act is drawn up in one. The accounting sheet of labor and work performed in the form 410-APK is used to record manual work and using horse-drawn transport performed by a group of workers (link, team). The statement of payment in kind according to form 415-APK is used for the systematic release of products (milk, eggs, meat, etc.) as wages.

She happens to be. The statement for the issuance of rent for land shares in the form 416-APK is used to formalize the issuance of funds and finished products against the rent for land shares.

conclusions

Monthly payment for labor activities of employees of budgetary institutions is made using the accounting payroll form (0504402) and is compiled for the transfer of salaries to plastic cards.

Cash is issued according to a payroll in form 0504403 or according to other forms provided for in an agreement with a credit institution.

In this document, the accounting employee only carries out payroll calculations for employees. The form is used as the basis of the Payroll.

Why and where is the OKUD 0504402 form used?

A document of this form has been used by state (municipal) institutions since March 2020; the payslip contains information about:

• payments to workers for a specific calendar month;
• final settlement with the employee;
• taxes withheld from employee income;
• other deductions from wages;
• the organization's existing debt to a certain employee;
• employee's debts to the company.

When calculating wages, enterprise documentation is used:

• director's order on personnel transfers, hiring (dismissal) of full-time employees;
• tariff rates for specialists;
• recording of working hours recorded in the time sheet;
• a note-calculation in case of granting leave to an employee, registration of dismissal or other cases where it is necessary to calculate the average salary of a specialist;
• other documentation for accounting and payment of labor activities.

Compared to the old form (0301010), the document does not contain information about the tariff rate and the number of hours worked.

We also suggest downloading:

• sample payment slip 0504401;
• Sample pay slip 0504403.

Instructions for filling out when calculating salaries

A serial number is indicated in the header of the settlement document. Next, the month of payroll, the name and TIN of the institution that pays remuneration to its employees for work performed is indicated.

Below is the unit of measurement for the data indicated in the table (mainly Russian rubles).

In the column “Last name First name Patronymic” employees are recorded in alphabetical order. Columns 3 and 4 contain information about the employee’s account number, which is assigned to him upon entry to work.

The date of preparation of the pay slip is the day it is actually filled out.

Filling out the columns of the calculation form according to OKUD 0504402:

• 6 to 13 - indicate all accruals by type of payment from the wage fund, included in the tax base: salary, percentage increase, bonus, as well as compensation payments for a given month and temporary disability benefits;
• 14 — the total amount of all charges is entered;
• 16-17 - deductions from the income of an individual (NDFL) are recorded;
• 18 “salaries paid” - the advance payment given to the employee for work worked for the current month is recorded;
• 19 — total withheld, advance + personal income tax;
• 21, 22 - the total debt of the institution to the worker (or vice versa) at the end of the month indicated in the heading;
• 23 is the total amount to be issued, it is the difference between the total accrued and withheld.

At the bottom of the calculation form 0504402, sign the persons responsible for its preparation, verification and execution, indicating the date of the activities carried out and their position.

The tabular part of each column summarizes the total. The form also contains various payments that take place in the middle of the month (recorded as interpayments).

Download the current payroll form according to OKUD 0504402 for budgetary organizations - excel.