The receipt order in one copy is drawn up by the financially responsible person on the day the valuables arrive at the warehouse. The receipt order must be issued for the actual amount of valuables received. Typically, a separate receipt order is issued for each delivery. However, when several batches of bulk homogeneous goods arrive from the same supplier during the day, it is permissible to act differently. The storekeeper has the right to draw up one receipt order. To do this, at the end of the day, he determines the total for all cargo from one supplier and indicates it in the receipt order.
Rationale
Andrey Kizimov, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
How to register and reflect the receipt of materials in accounting
Reception at the warehouse
The receipt of materials is processed by the storekeeper or other materially responsible person of the warehouse. The responsible employee must draw up a receipt order on the same day. In one copy in a form approved by the manager. It could be:
Typically, a separate receipt order is issued for each delivery. However, when several batches of bulk homogeneous goods arrive from the same supplier during the day, it is permissible to act differently. The storekeeper has the right to draw up one receipt order. To do this, at the end of the day, he determines the total for all cargo from one supplier and indicates it in the receipt order.
If the actual quantity (quality, range) of materials does not correspond to the documents of the transferring party, the receipt order is not issued. In this case, the materials must be accepted by a special commission, which draws up an act, for example, in form No. M-7, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. This procedure is provided for in paragraph 49 Guidelines, approved .
In practice, materials are sent to departments without going through the warehouse. However, they still need to be received at the warehouse and the transfer to the department must be completed immediately. At the same time, documents for receipt and delivery are drawn up. For example, according to forms No. M-4, M-8, M-11, M-15. In the entrance and consumable documents make a note that the materials were issued without being delivered to the warehouse (in transit). This procedure is provided for in paragraph 1 of paragraph 51 of the Methodological Instructions, approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n.
- From recommendation
- unified form No. M-4 (Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a);
- a form that you created yourself. It is important that it contains all the necessary details (Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ).
- DECISION OF THE GOSCOMSTAT OF RUSSIA DATED 10.30.1997 No. 71A
Receipt order
(form No. M-4)
Used to account for materials received from suppliers or from processing. The receipt order in one copy is drawn up by the financially responsible person on the day the valuables arrive at the warehouse. The receipt order must be issued for the actual amount of valuables received.
The column "Passport number" is filled in during registration. business transactions for material assets containing precious metals and stones.
ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN DATED 28.12.2001 No. 119N
Order 216
On approval of the Guidelines for accounting of inventories
48. Materials in the organization must be received in a timely manner. Upon acceptance, materials are subjected to a thorough check regarding compliance with the range, quantity and quality specified in the calculation and accompanying documents.
49. The procedure and deadlines for accepting materials in terms of quantity and quality are established by special regulatory documents.
Acceptance and posting of incoming materials and containers (for materials) is formalized by the relevant warehouses, as a rule, by drawing up receipt orders (standard interindustry form No. M-4 approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a), in the absence of discrepancies between the supplier’s data and the actual data (quantity and quality).
For bulk homogeneous cargo arriving from the same supplier several times during the day, it is allowed to draw up one receipt order for the whole day. At the same time, for each individual receipt of material during this day, entries are made on the back of the order, which are calculated at the end of the day and the total is recorded in the receipt order.
Instead of a receipt order, the acceptance and posting of materials can be formalized by affixing a stamp on the supplier’s document (invoice, invoice, etc.), the imprint of which contains the same details as in the receipt order. In this case, fill in the details of the specified stamp and put the next receipt order number. Such a stamp is equivalent to a receipt order.
When transporting goods by road, acceptance of incoming materials is carried out on the basis of the consignment note received from the shipper (if there are no discrepancies between the invoice data and actual data).
If it is determined that the received materials do not comply with the range, quantity and quality specified in the supplier’s documents, as well as in cases where the quality of the materials does not meet the requirements (dents, scratches, breakage, breakage, leakage of liquid materials, etc.), acceptance is carried out by the Commission , which formalizes it with an act of acceptance of materials.
In the case of drawing up an acceptance act, a receipt order is not issued.
The acceptance certificate serves as the basis for filing claims and lawsuits against the supplier and (or) transport organization.
50. Materials must be supplied in appropriate units of measurement (weight, volume, linear, pieces). Using the same units of measurement it is established discount price.
In the case when material is received in one unit of measurement (for example, by weight), and released from the warehouse in another (for example, by piece), then its receipt and release are reflected in primary documents, on warehouse cards and the corresponding registers accounting simultaneously in two units of measurement. In this case, first the quantity is written down in the unit of measurement specified in the supplier’s documents, then in brackets - the quantity in the unit of measurement according to which the material will be released from the warehouse.
If it is difficult to reflect the movement of such material simultaneously in two units of measurement, it is possible to transfer the material to another unit of measurement with the preparation of a transfer report by representatives of the supply department, accounting service, specialists from other departments (if necessary) and the warehouse manager. The act of transfer to another unit of measurement indicates the amount of material in the unit of measurement specified in the supplier’s settlement (accompanying) documents, and in the unit of measurement in which the material will be released from the warehouse. At the same time, the accounting price is determined in a new unit of measurement. On the card warehouse accounting the material is accounted for in the supplier’s unit of measurement, and also in another (new) unit of measurement, with reference to the transfer act.
If the supplier’s settlement (accompanying) documents indicate a larger (or smaller) unit of measurement (for example, in tons) than is accepted in the organization (for example, in kilograms), such materials are accounted for in the unit of measurement that is accepted in this organization.
51. If, in the interests of production, it is advisable to send materials directly to a division of the organization, bypassing the warehouse, such batches of materials are reflected in accounting as received at the warehouse and transferred to the division of the organization. At the same time, in the receipt and supply documents of the warehouse and receipt documents of the organization's division, a note is made that the materials were received from the supplier and issued to the division without delivering them to the warehouse (in transit). A list of materials that can be delivered in transit directly to the divisions of the organization must be drawn up administrative document for the organization. On construction sites Construction Materials, structures and parts arriving in significant quantities are, as a rule, delivered directly to construction sites, bypassing the base (central) warehouse.
52. When accepting imported materials, one should take into account the rules and features established by agreements (contracts) and customs legislation.
53. Reception acts and receipt orders should, as a rule, be drawn up on the day the relevant materials are received at the warehouse or on other dates established by the organization, but not later than expected, installed regulations for receiving incoming cargo.
54. Materials received for safekeeping are recorded by the warehouse manager (storekeeper) in a special book (card), stored separately in the warehouse and cannot be consumed. If the materials accepted for safekeeping are classified as ownerless items in accordance with Article 225 of the Civil Code of the Russian Federation and are perishable or the costs of their storage are disproportionately large compared to their value, then the organization can use these materials in production and other purposes or sell. In this case, these materials are received by the organization at market value. Proceeds from the sale of these materials or their market value when using the materials for the organization’s own needs, reduced by the amount of expenses for their storage, sale and other similar costs, shall be returned to the owner of the materials.
55. The organization must establish control over the receipt of materials (shipment by suppliers), as well as over settlements with suppliers and customers.
Control over the timely receipt of arriving cargo is carried out in accordance with the decision of the head of the organization by the relevant departments (supply service, accounting service, etc.) and (or) officials.
56. Materials purchased by accountable persons of the organization are subject to delivery to the warehouse. The posting of materials is carried out in the generally established manner on the basis of supporting documents confirming the purchase (invoices and store receipts, receipt for receipt cash order- when purchasing from another organization for cash, an act or certificate of purchase on the market or from the public), which is attached to advance report accountable person.
57. The delivery of materials by divisions to the warehouse is documented with invoices for the internal movement of materials in cases where: - products manufactured by divisions of the organization are used for internal consumption in the organization or for further processing; - the divisions of the organization are returning them to the warehouse or workshop storeroom; - delivery is made waste generated during the production process (performance of work), as well as the delivery of defective materials; - delivery of materials received from the liquidation (disassembly) of fixed assets is carried out; - other similar cases.
Operations for the transfer of materials from one division of the organization to another are also documented with invoices for the internal movement of materials.
The short designation M-4 hides the receipt order form. This document refers to primary accounting documents and is issued when the enterprise’s warehouse receives any products from suppliers that must be received.
Who issues the receipt order?
Since the direct receipt of incoming goods takes place at the warehouse, the document is filled out by a warehouse employee - the storekeeper or his boss, i.e. financially responsible person. A receipt order is a documentary confirmation of the fact of transfer of goods material assets from one party to the contract to the other.
FILES
Basic rules for filling out form M-4
Since 2013, this form has not been strictly mandatory for use, however, it is still widely used in enterprises and organizations.
The receipt order has two sides and contains all the necessary information regarding the supplier, consumer and the product itself: its name, grade, size, quantity, cost, etc. (it should be noted that some cells can be left empty). If the inventory contains precious metals or stones, then this document must indicate information from the accompanying technical passport.
When filling out an order, you should avoid mistakes and omissions, and if there are any inaccuracies, it is better to fill out a new form.
According to the rules, the form can be filled out either by hand or on a computer, but in any case, the document must necessarily contain “live” signatures of the supplier’s representative and the consumer.
After registration, the number of the receipt order must be registered in the materials accounting card and transferred for storage to the accounting department of the enterprise, where it, like other primary documents, must be stored for at least five years.
The document is issued exactly on the day the goods are received and reflects the actual receipt. A receipt order is drawn up in one copy, and if there are several deliveries from the same supplier within one day, they can all be entered into one document.
Instructions for filling out a receipt order
Say that this type The document may cause some difficulties when filling out, but it cannot, since it has a completely simple and understandable form. The standard receipt order form can be divided into several parts, which contain three tables.
Filling out the “header” and first table of form M-4
The first table is the “header” of the document. First, it indicates the order number by internal document flow companies. Then enter the name of the organization receiving the goods, indicating its organizational and legal form (IP, LLC, OJSC, CJSC), OKPO code (All-Russian Classifier of Enterprises named after Organizations - the code is contained in the constituent papers of the company), and also (if necessary) structural subdivision, which issues the order.
Next, the table includes the date the document was compiled, the transaction type code (if such coding is used), the supplier’s warehouse number, its full name, code (if any) and the insurer (if the inventory items are insured). Then the accounting account numbers, analytical accounting code (if such a system is used), and the numbers of the accompanying and payment documents are indicated here.
Filling out the second table of form M-4
The second receipt order table relates directly to incoming products. First, the name of the product and its item number are indicated, then the unit of measurement: its code - in accordance with the Unified Classifier of Units of Measurement, and the name (pieces, kilograms, cubes, meters, etc.). Next, information is entered on the number of accepted inventory items (according to documents and actually) - they must match.
After this comes information about the cost: in the seventh column the price per piece is entered, then the total cost excluding VAT, then the allocated VAT, and then the total price including VAT. The passport number is indicated if the inventory items have this accompanying document (for example, jewelry). Lastly, the card number according to the warehouse card index is entered into the table.
The remaining unfilled lines must be crossed out (in the form of the letter Z or crosswise).
Filling out the reverse side of the M-4 form
On the back of the document it is summed up income total: the total quantity of goods accepted, its total cost without VAT, the amount of VAT and the cost with VAT. There is no need to decipher the amounts in writing.
Finally, the receipt order must be signed by the direct recipient of the goods (in this case, the storekeeper) and the supplier’s representative (in this case, the forwarder) with a mandatory decoding. There is no need to certify the order with a seal, because since 2016 legal entities may not have their documents stamped.
The standard intersectoral Form M-4 - Receipt Order and Instructions for its use and completion were approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 N 71a “On approval of unified forms of primary accounting documentation on accounting of labor and its payment, fixed assets and intangible assets, materials, low-value and wearable items, work in capital construction.” In the article we will talk about the receipt order ( form M-4), consider the filling order.
Used for materials accounting. These may include materials received from suppliers and materials received from recycling. You can also issue a receipt order for materials accepted for safekeeping. Applicable to all organizations, regardless of their field of activity.
It is allowed not to issue a receipt order, but to put a “Credited” stamp on the supplier’s invoice with the details of the receipt order.
General rules for filling out the Receipt Order
When filling out the Receipt Order, you must consider the following.
- All fields in the document must be completed.
- If there is no data in the column, a dash is placed
- The unit of measurement code is filled in in accordance with the All-Russian Classifier of Units of Measurement.
- If an organization takes into account the type of inventory data in units of measurement different from those specified in the supplier’s documents, the quantity is indicated in two units of measurement. First - in those units specified by the supplier, then in those installed in the organization. If the organization has developed and approved a system for converting from one unit to another, then the quantity can be indicated in the units of measurement adopted in the organization and a link to the relevant local regulation can be given.
- When a smaller/larger unit of measurement is indicated in the supplier's documents, the materials are accepted in the unit of measurement accepted by the organization.
- When accepting MPZ containing precious metals, the column “Passport number” is filled in; in other cases, a dash is placed in this column.
Step-by-step instructions for filling out the Receipt Order
- The name of the organization and structural unit is filled in.
- The date of preparation of the document, the warehouse to which the valuables are accepted, the name of the supplier, data of the supplier's invoice, and the number of the payment document (if available) are reflected.
- The inventory account is indicated.
- All received material assets are indicated. For each item, fill in the name of the goods, including grade, size, brand (if data is available). The item number and unit of measurement are indicated.
- For each item, the number of inventories (according to the supplier’s document and actually accepted) and cost indicators are indicated. Cost indicators include price per unit, amount excluding VAT, amount of VAT, total amount including VAT.
- The passport number (if available) and the serial number according to the warehouse card file are displayed.
- In the final line, data is filled in on the number of actually accepted inventories, the amount excluding VAT, the amount of VAT and the total amount including VAT.
- The positions and names of employees who handed over and accepted material assets are indicated. The person who handed over the materials can be either an employee of the organization, for example, who purchased materials in cash from accountable amounts, or an employee of the supplier organization or transport company, for example, a freight forwarder.
- Both copies are signed by responsible persons. Read also the article: → "".
Example of filling out a Receipt Order
Standard intersectoral form No. M-4
Approved by the Resolution of the State Statistics Committee of Russia
dated 10.30.97 No. 71a
| RECEIVING ORDER No. | 112 | |||||
| Codes | ||||||
| OKUD form | 0315003 | |||||
| Organization | Example LLC “ | according to OKPO | 12345678 | |||
Structural subdivision Main warehouse
| Date drawing up | Vi code yes op- walkie-talkies | Stock | Supplier | Insurance company | Correspondence checking account | Document number | ||||
| name | code | account, sub-account | analytical accounting code | accompanying | payment | |||||
| 27.10. 20 17 | Main | OOO "Friend" | – | – | 10.01 | – | Consignment note No. 4452 from 10/27/2017 | p/p 245 dated 10/26/2017 | ||
| Material assets | Unit of measurement | Quantity | Price, rub. cop. | Amount excluding VAT, rub. cop. | VAT amount, rub. cop. | Total including VAT, rub. cop. | Passport number that | ||||
| name, variety, size, brand | nomenk- lature number | code | name | according to the document | accepted | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| Office paper | 111 | 778 | Package | 20 | 20 | 160,00 | 3200,00 | 576,00 | 3776,00 | – | 1111 |
| – | – | – | – | – | – | – | – | – | – | – | – |
| Material assets | Unit of measurement | Quantity | Price, rub.kop. | Amount excluding VAT, rub.kop. | VAT amount, rub.kop. | Total including VAT, rub.kop. | Passport number that | Serial number according to the warehouse card file | |||
| name, variety, size, brand | nomenk- lature number | code | name | according to the document | accepted | ||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| – | – | – | – | – | – | – | – | – | – | – | – |
| – | – | – | – | – | – | – | – | – | – | – | – |
| Total | 20 | X | 3 200,00 | 576,00 | 3 776,00 | ||||||
| Accepted | Storekeeper | Funny | Vesely N.A. | Passed | Manager | Brave | Bold N.Sh. | ||||
| (job title) | (signature) | (full name) | (job title) | (signature) | (full name) |
Answers to common questions
Question No. 1. Is it necessary to put a seal/stamp on the Receipt Order?
Question No. 2. Where should the receipt order be kept?
Storage locations and periods are determined in accordance with the rules established by the document flow established in the organization.
Receipt orders in form M-4 must be submitted to the organization’s accounting department for verification and storage within the time limits established by the organization.
Question No. 3. Can any employee sign for receipt of materials in the Receipt Order on Form M-4?
The receipt order is signed only by the financially responsible person, i.e. a person with whom a liability agreement has been concluded.
The received materials are accepted for accounting by issuing a receipt order, form M-4. This article discusses how to fill out form M-4. In addition, you can download the receipt order form and a sample for filling it out.
Form M-4 is standard form, which is convenient to accept inventory items for accounting. If during the day several batches of goods and materials arrive from the same supplier, then all of them can be indicated in one receipt order form.
Form M-4 is filled out on the day the materials are received in one copy. The data in the form is entered by the materially responsible person - the warehouse employee. The completed M-4 form is handed over at the end of the day with a signature responsible person to the accounting department to make the necessary entries for capitalization of inventory items.
The movement of inventory includes not only their arrival at the warehouse, but also the release to other departments, as well as to the outside. Internal movement of materials is formalized by the requirement of Form M-11; you can download the form and sample of Form M-11. Issue of materials to the side - delivery note form M-15 -. Material assets for which limits are set are sold at .
Sample filling
Receipt order form M-4 – primary document, on the basis of which materials are received into the warehouse.
As an example, we filled out forms M-4; you can download the completed sample order from the link at the bottom of the article.
The receipt order is used as a primary document for making entries in.
The warehouse employee who receives materials from the supplier must fill out the receipt order. The M-4 form is completed on the day the material assets are received. If there are several deliveries from the same organization during the day, then all receipts for the day from one supplier are allowed to be entered into one receipt order form.
The completed and signed receipt order is transferred to the accounting department at the end of the working day to make the necessary entries for the posting of material assets. For an accountant, Form M-4 is the primary document for making entries.
In the future, when releasing materials from the warehouse, you should determine whether the of this name consumption limits. If there are limits, then when on vacation you must fill out. If no limits are set, then valuables can be released in unlimited quantities on the basis of requirement M-11 () for internal movements or invoice M-15 () for external release.
Sample filling
Instructions for filling out form M-4:
Organization: name of the recipient of the materials, OKPO code, name of the department.
Date: date of filling out the receipt order.
Operation type code: filled in if it is customary for the organization to assign codes to various operations.
Warehouse: number or name of the warehouse where the materials were received.
Supplier: name.
Account: account number for accounting for materials, as well as sub-account number.
Number of the accompanying and payment document.
The M-4 form table is filled in with the following data:
1 – name of material assets.
2 – number according to the nomenclature.
3.4 – information about the unit of measurement.