Form MB-2. Registration card for low-value and wear-and-tear items - sample filling, form

How to create a card, document features

If you found yourself on this site, it means that you most likely needed to create an accounting card for low-value and high-wear items.
First of all, let's say that now almost any internal documents can be made in free form (since 2013, the mandatory use of unified forms has been abolished at the legislative level).

• You can create your own accounting card in any form, but if your company has its own template developed and approved in the accounting policy, draw up the document according to its type. In addition, many companies prefer to use previously commonly used standard forms, in this case it is the MB-2 form. This is due to the fact that you don’t need to think much about the structure and content of the card; the finished sample is convenient and easy to fill out, which greatly facilitates the work of storekeepers and other employees of the organization who use this document.
• The next point regarding the design: information in the form can be entered by hand (without blots, errors or edits, legible and understandable) or on the computer, but if you created an electronic form, it must be printed. This is necessary so that responsible persons can sign their autographs under it.
• Place a stamp on a document only when the requirement to use stamps for approval of documentation is specified in the local regulations of the enterprise.

Make the card in one copy, enter information about it in a special accounting journal - these should be available in all organizations.

Place the completed and signed form in a folder with other similar papers and keep it for the period prescribed by law or established in the regulatory documents of your company.

Sample of filling out form MB-2 - cards for recording low-value and wearable items

Finally we come to the main part of our article - the example.

Creating an accounting card for low-value and wearable items, although it is not a particularly difficult task, still this document has its own subtleties that are worth focusing on. Using our recommendations and based on the sample presented below, you can easily create the card you need.

At the very beginning of the document you must:

• assign it a number;
• write the name of the organization and the structural unit in which the form is issued;
• On the right side, enter the OKPO code of the enterprise in the table, in the table below - the date of filling out the form, the structural unit and the personnel number of the recipient, fill out all other cells as necessary;
• Under the table, enter the recipient's last name, first name, patronymic, his profession and position.

Then we go to the main table of the document - here we enter in order:

• name of a low-value or rapidly wearing item, its nomenclature (inventory) number;
• information about when, to whom and in what quantity it was issued;
• then upon returning the goods back - similar information about the return;
• the person who received the product (as a rule, this is the head of a team, workshop, section, etc.) must put his signature in the appropriate “windows”;
• information about the disposal act (date, number), service life of the product and, if necessary, information about the passport (not all material and technical assets have this document).

Be sure to sign the back of the form and decipher your signature.

Home / Standard documents / Forms of accounting and reporting

Materials accounting card according to form M-17

14708 Under the designation M-17 there is a primary accounting document called the “Material Accounting Card”.

For the most part, subjects of economic relations use the forms contained in the album of a unified “primary” as a basis.

It is used to control the movement of inventory items stored in the warehouse of enterprises and organizations.

The preparation of this document is the responsibility of storekeepers and other warehouse workers, who issue it both upon receipt and upon shipment of goods and materials. It must be filled out directly on the day of the transaction for the movement of inventory and inventory. FILES Today there is no single, obligatory sample for use of a material accounting card, so enterprises and organizations have the opportunity to develop a document template at their discretion and use it in their activities (sometimes they do this by ordering a print run of forms of their own design from a printing house or printing them on regular printer).

But most often, warehouse workers, in the old fashioned way, fill out the previously generally accepted form M-17, which reflects all the necessary information about the supplier, consumer and inventory items.

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FORM No. MB-2

Form No. MB-2 Approved by Decree of the USSR State Statistics Committee dated December 28, 1989 No. 241 __________________________ +———-+ (enterprise, organization) OKUD code ¦ ¦ +———-+ ACCOUNTING CARD FOR LOW-VALUE AND FAST-WEAR ITEMS +——————————+ Last name, acting., o. _____________________ ¦Workshop, department, ¦Storeroom¦Timekeeping room¦ Profession ___________________________ ¦area ¦ ¦No. ¦ Position ___________________________ +————+———+———¦ ¦ ¦ ¦ ¦ +———————————————————————¦ ¦ Subject ¦ Issued ¦ Returned ¦Act of you-¦Term ¦Number ¦ ¦ ¦ ¦ ¦being ¦service-¦pas- ¦ +————-+—————-+—————+——-¦by ¦port ¦ ¦name-¦nomen-¦date¦if-¦under- ¦date¦if-¦under-¦but-¦yes-¦ ¦ ¦new- ¦cla- ¦ ¦honest¦writing ¦ ¦honestly¦writing "measurement" size¦ ¦ ¦ ¦nik ¦ ¦ ¦schika¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ (bri-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦gadi-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ra) ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+——+—-+——+——+—-+——+—-+—+—+——+——-¦ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦10 ¦ 11 ¦ 12 ¦ ¦ +——+—-+——¦ ¦ +——+—-¦ ¦ +——+——-¦ +——+——+—-+——+——+—-+——+—-+—+—+——+——-¦ +——+——+—-+——+— —+—-+——+—-+—+—+——+——-¦ +———————————————————————+ Print with reverse without header part. COMMENTS: ———— Used to account for low-value and fast-wearing items issued against receipt to an employee or foreman (for a team) from the dispensing storeroom of a workshop for long-term use. Filled out in one copy by the storekeeper for each employee who received these items. To account for tools (devices) issued to a worker from the shop storeroom for short-term use, a tool mark is used, which is returned to the worker when the tools are handed over to the storekeeper. For each tool stamp, which indicates the number of the tool distribution storeroom, the workshop number, and the worker’s personnel number, the storekeeper issues only one tool.

Card MB 2 example of filling

» Contents Standard intersectoral form N MB-2 Approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a CARD N _____ ACCOUNTING OF LOW-VALUED AND FAST-WEARING ITEMS ——— ¦ Codes ¦ ——- Form according to OKUD ¦0320001¦ ——- according to OKPO ¦ ¦ — —— Organization ________________________________________ Structural unit ________________________ —————————————————— ¦Date ¦Code ¦Structural- ¦Type of activity- ¦Correspondent-¦Table-¦ ¦assor- ¦type ¦turn ¦realistic¦accounting ¦new no-¦ ¦tav- ¦oper- ¦subdivision¦ ————— measures ¦ ¦division¦radiation¦division¦ ¦account,¦code ana-¦receiving-¦ ¦ ¦ ¦ ¦ ¦ sub- ¦lit. ¦ ¦ ¦ ¦ ¦ ¦account ¦ ¦ ¦ —— —— ——- ——— —— ——— ——- ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ —— —— ——- ——— — — ——— ——— Last name, i., o.

_________________________________________________ Profession ________________________________________________________________ Position _______________________________________________________ —————————————————————————- ¦ Subject ¦ Issued ¦ Returned ¦ Certificate ¦ Term ¦ Number ¦ ¦ ¦ Disposal service - ¦ —————— —————— —————— ——— would ¦port¦ ¦name-¦number-¦date¦co- ¦signature¦date¦co- ¦ signature¦ ¦ ¦ ¦ ¦ ¦nie, mark- ¦clat-¦ ¦or- ¦work.

How to correctly fill out the Small Business Accounting Card according to form No. MB-2, approved by the State Statistics Committee of Russia on October 30, 1997 No. 71a (for several units and with different dates of disposal acts)?

Accounting, taxation, reporting, IFRS, analysis of accounting information, 1C: Accounting

• Accounting and Taxation

08/30/2001 subscribe to our channel A sample card for recording low-value wearable items MB-2 is actually given in the Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. The above warehouse accounting card is filled out for each individual type (group) of small items, the accounting of which is carried out in quantitative terms.

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Let's consider the procedure for filling out the main columns of this accounting form: Column 1 - indicate the name of the IBP, brand (in accordance with the technical passport or similar document), the initial quantity in the warehouse; Column 2 – indicates the nomenclature number of this type (group) of IBP; Column 3 – the dates of issue of the MBP for production are indicated, i.e. directly to responsible persons; Column 4

Form MB-2 card for accounting for low-value and wearable items



One copy remains in the structural unit, and the second is sent to the accounting department. Basic provisions for the admission of vehicles to operation and the responsibilities of officials to ensure road safety; act on the recording of material assets received during the dismantling and dismantling of buildings and structures (form n m-35); record sheet for the issuance of special clothing, safety shoes and safety devices (form n mb-7) act of acceptance of the completed construction of the facility by the acceptance committee (form n ks-14) form n m-35. To reflect the entry and movement of property that, according to the accounting rules, has become part of fixed assets from the category of low-value and wear-out items, unified forms of primary accounting documentation n mb-2, a card for recording low-value and wear-out items can be used.

To reflect the entry and movement of property that, according to accounting rules, has been transferred to fixed assets from the category of low-value and wear-out items, unified forms of primary accounting documentation can be used, the act of disposal of low-value and wear-out items. The card for recording low-value and wear-out items in the MB-2 form is used to record low-value and wear-out items issued against a receipt to an employee for long-term use. Acts of disposal are subsequently attached to acts of write-off (form n mb-8). On the formation of a new subject of the Russian Federation within the Russian Federation as a result of the unification of the Krasnoyarsk Territory, the Taimyr (Dolgan-Nenets) Autonomous Okrug and the Evenki Autonomous Okrug on the formation of a new subject of the Russian Federation within the Russian Federation as a result of the unification of the Kamchatka region and the Koryak Autonomous Okrug on the formation of a new subject within the Russian Federation Russian Federation as a result of the unification of the Irkutsk region and the Ust-Orda Buryat Autonomous Okrug on the formation of a new subject of the Russian Federation within the Russian Federation as a result of the unification of the Chita region and the Aginsky Buryat Autonomous Okrug, federal law on the general principles of organizing local self-government in the Russian Federation (law on local self-government) n 131-FZ Federal Law on Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity n 255-FZ Federal Law on State Benefits for Citizens with Children n 81-FZ Federal Law on Higher and Postgraduate Professional Education n 125-FZ Federal Law on the Application of Control cash register equipment when making cash payments and (or) payments using payment cards (law on cash registers) n 54-FZ traffic rules.

vital in 2020 is the decree of the State Statistics Committee of the Russian Federation dated 30. On approval of the form of calculation for accrued and paid insurance premiums costly for the internal movement of objects of non-financial assets. Filled out in one copy by the storekeeper for each employee who received these items, or issued to financially responsible persons. Certificate of disposal of low-value assets and fast-wearing items in the MB-4 form is used to design the breakdown and loss of low-value and fast-wearing items.

Record sheet for the issuance of protective clothing, safety footwear and safety equipment, form n ks-14.

Card MB 2 example of filling

Free consultation by phone / Business law / Accounting regulations maintaining MB card 2Types of material assets Characteristics Valuables in lease Inventory number of the lessor Non-financial assets in transit Supplier of goods and materials in safekeeping Owner Customer-supplied raw materials and materials Customer, type, grade of materials and their location forms 0504041 is available on our website.

In addition, we suggest that you familiarize yourself with a sample of filling out this document.

Wealth accounting card 0504043 (form) If the first register of material assets is maintained by the accounting department, then form 0504043 is filled out directly by the materially responsible person according to warehouse accounting data and is used for accounting in places where assets are stored. Important A sample card for accounting for low-value wearable items MB-2 is actually given in the resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

Account card for low-value and wearable items, MB form

N 71a (form MB-02) - used to account for low-value and wearable items issued against receipt to an employee for long-term use.

Account card for low-value and wear-and-tear items, form MB-2, a document the need to compile which arises when necessary. A standard for filling out a card for accounting for low-value and wear-and-tear items (standard interindustry form n MB-2). In this material we will learn how to draw up form MB-2 ( registration card for low-value items) and what are the requirements and advice on it. Approved by Resolution of the State Statistics Committee of the Russian Federation dated No. 71a. The act of disposal of low-value and wear-out items in the MB-4 form is used to design the breakdown and loss of low-value and wear-out items. Account card for low-value and wear-out items resolution. How to correctly fill out the MBP accounting card in form MB-2, approved by the State Statistics Committee. Act of disposal of low-value and wear-and-tear items in form MB-4.

Form inv-16 order of the Ministry of Health and Social Development of the Russian Federation dated 15.

The standard intersectoral form n mb-2 was approved by the State Statistics Committee of the Russian Federation, dated 30. The act of acceptance of the completed construction of an object by the acceptance committee, Resolution of the State Statistics Committee of the Russian Federation, dated 71a (ed.) on the approval of unified primary accounting forms. Acts of disposal are then attached to acts of write-off (form n mb-8).

Card MB 2

Contents Home >> Agreements >> Sample. Accounting card for low-value and high-wear items.

Form No. MB-2 Standard intersectoral form No. MB-2 Approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a Codes Form according to OKUD Organization ________________________________________________ according to OKPO Structural unit ____________________________________ Date of preparation Operation type code Structural unit Type of activity Corresponding account Personnel number of the recipient account, subaccount analytical accounting code Last name I. O. _______________________________________________________________________________ Profession _________________________________________________________________________ Position ___________________________________________________________________________

Step-by-step instructions for filling out

The unified card form can be divided into several parts, each of which must contain the information necessary for disclosure, namely:

• Document header – includes information about the organization;
• The table required to reflect the data on the document being compiled and the accounting accounts, let's call it Table 1;
• Information about the employee accepting valuables for use;
• A table used to disclose information directly about low-value property (Table 2).

Let's take a closer look at all the components of the MB-2 accounting card.

• Document header:

1. Company name;
2. Division name.

• Table 1:

1. Date of drawing up the card;
2. Operation type code;
3. Subdivision;
4. Kind of activity;
5. Accounting accounts (correspondent account and analytical accounting account);
6. Personnel number of the employee of the organization - the recipient of the valuables.

• Information about the company employee:

1. Surname and initials;
2. Profession;
3. Position held in the organization.

• Table 2:

1. The item to be transferred (name of the valuables and brief characteristics, nomenclature number accepted by the company);
2. Information on the number of items issued, date of transfer and signature of the employee;
3. Information about low-value property returned to the organization by the employee (quantity, date, signature of the receiving storekeeper of the company);
4. Document – ​​the basis for disposal of objects (number and date);
5. Service life of low-value objects;
6. Number of the technical passport of the property.

The completed document must be confirmed by the person who compiled it. For this purpose, the employee authorized to fill out puts his signature and transcript on the MB-2 card, and also indicates the position and date of preparation of the document.

We recommend that you familiarize yourself with an example of filling out the MB-2 form.

Important! The main meaning of the MB-2 card is to record the movement of objects during their use and reflect these actions in accounting.

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Typical mistakes when drafting a document

Despite the fact that the accounting card does not belong to the category of documents difficult to fill out, some violations still occur in the work of responsible persons.

Let's look at the table for typical violations observed when filling out a low-value property registration card.