The managers of companies seek to ensure the safety of resources belonging to them, both monetary and material. To this end, the organization should create a high-quality accounting system and identifies the responsibility of employees. In the article, we will tell how the form of MX-20 is filled in (report on traffic material values In storage places), consider the main mistakes.
Maintaining competent warehouse accounting Allows control over the expenditure of materials, the responsibility for which is imposed on the material and responsible persons.
| p / P. | Warehouse accounting | |
| Benefits | disadvantages | |
| 1 | Organization of control over the safety of material reserves of the company; | The need to select qualified and honest personnel to work in the storage places of the TMC; |
| 2 | Timely provision of information on the presence of TMC accountant to compile reporting; | In some cases, the organization of warehouse accounting requires the introduction of modern software. |
| 3 | Obtaining information on the actual existence of goods in warehouses for the implementation of calculations with counterparties. | |
What is the form of MX-20
For the purposes of reflection in accounting information on the movement of material values, the form of MX-20 "Report on Traffic and Material Values" is applied. From this document, an accountant receives information about the use of material values, their arrival in the company and organization of storage in the divisions. Read also Article: → ". MX-20 report is unified and presented in all-Russian classifier Forms of documents.
Important! Each organization has the right to determine the number of copies of the report required to account for materials. This information company must approve in accounting policies.
In addition to securing the number of copies of the report compiled by the report, the company may indicate that for better records of accounting to material and responsible persons, it is necessary to supplement the report on the movement of materials by confirming documents. This information is reflected in the "application" string of the unified form.
To fill out the MX-20 report, the material and responsible person appeals to such documents as:
- Receipt of goods and services;
- Implementation of goods and services;
- Act of acceptance and transmission;
- Invoice. Read also Article: → ".
- Universal transmission document;
- Limit fence card.
The form of MX-20 document can be divided into two parts: the "cap" of a document, designed to reflect registration information about the company and the structural unit in which there are materials and a tabular part that discloses information about the movement of TMC, their number and credit prices. Information about the receipt and disposal of materials characterizes the parish and consumables with the participation of material values. All data is made on the basis of accounting documents confirming these operations.
The completed document is assigned by the signature of the person responsible for storing materials, and is transmitted to the account of the organization's accountant at the end of each month with the application of primary accounting documents.
To properly fill out the MX-20 report form in this document, you must specify the following information:
- Name of materials and their brief description;
- Unit of measurement of inventory and material values;
- The number of TMC in the organization;
- Account prices for each type of materials;
- Residue of materials on the start of the period;
- Admission and consumption of TMTS during the specified period.
Despite the fact that in most cases the maintenance of materials is responsible for the material and the headloveter of the warehouse, the head of the Organization may appoint a different person responsible for drawing up a report on the form of MX-20. This should be done on the basis of the order of the company's head.
To organize quality accounting in the company, the material movement report is made separately for each group of values \u200b\u200bif they are recorded on different synthetic accounts. Important! When filling out the receipt and disposal of materials in the report, the results should be summarized, as for each group of TMC, as well as the report.
The organization has the right to establish the term of providing material persons to the accounting department of the MX-20 form in accounting policies. In the generally accepted case, the MX-20 report for each calendar month.
Errors when filling out the material movement report
Despite the fact that filling out the form of the MX-20 report does not cause difficulties in responsible persons, we present some errors that in rare cases arise in the system of warehouse accounting of domestic companies:
| p / P. | Typical errors | |
| Errors | Decision | |
| 1 | The date is incorrectly indicated. By general rules A report on the movement of materials should be drawn up on the last day of the reporting period, most often calendar month. It is this date that must be specified in the "Date of Compilation" column. | If, when checking the traffic report, an accountant identified errors, it should be made necessary adjustments to all instances that must be confirmed by a responsible person. |
| 2 | When filling out the report, the name of the TMC is generally generalized, without providing information about the type, model or brief description. | |
| 3 | Arithmetic errors when filling out information about the arrival, consumption and final residue. | |
Is it possible to sign an electronic digital signature report
Carry out activities using the system electronic document management The organization can, both with external counterparties and between its units. In this case, to ensure control over the preservation of the MPZ, the document in the form of MX-20 must contain an electronic digital signature of responsible persons. For the purposes of confirmation of the legality of the application of the company, the company should assure this feature in accounting policies.
If the organization decides to use internal electronic document proof, it should create conditions for storing a report on the movement of commodity and material values \u200b\u200bfor five years.
Rating of the most asked questions
Question number 1. Is it possible to ensure warehouse accounting without filling out the MX-20 form?
MX-20 report report is internal document organizations and serves to transfer materials about materials in stock and their actual consumption in the accounting department. In this regard, no punishment, both for the lack of this form, and for conducting warehouse accounting by law is not provided.
Question number 2.Is the organization of internal electronic document management in the company possible and drawing up a report on the motion of materials in electronic format?
Question number 3.How many copies of the Motion Movement Report is a responsible person to verify the accountant?
The law has not established the number of copies of the TMC movement report required. Thus, based on its needs, as well as from the number of users interested in this document, the company can approve in accounting policies any number of copies.
In the list of standard unified form, legislatively enshrined in Rosstat Resolution No. 66 dated August 9, 1999, there is a form of MX-20A. In this article, we will consider in detail why the form of MX-20A is needed.
MX-20A Form - Who fills?
The incorrect reports in the MX-20A form are a summary report that characterizes the movement of material values \u200b\u200bin the reporting period in the context of individual parties and warehouses.
A person with a material responsibility responsible for the safety of TMC stored in the warehouse, at the end of the reporting period fills the form MX-20A.
How to arrange (filling out / step-by-step instruction), the necessary details for the correct fill
To fill the blank, you need to use the prompts located in the respective lines and graphs.
The cap contains the standard registration data of the organization:
- Company name;
- Division or branch of the firm;
- OKPO and OKDP codes.
- Name or warehouse number
- Camera numbering and sections at the place of storage.
- Variety of operation.
The main part of the MX-20A form begins with the registration of the document, here the number, the date of compilation, and also indicates the time segment, during which they passed economic operationswho served as the basis for filling out the document.
In the main part of the form filled data on the movement of the TMC:
- Product name, in accordance with the assortment of the warehouse;
- Applied in accounting unit of measurement for each type of TMC;
- Consolidated data on admission and disposal commodity valuesAccording to the primary documents and accumulative statements attached to the report.
The number of required instances of the MX-20A form and the accompanying kit initial documents Enchanted in the accounting policy of the enterprise.
Where MX-20A is used and where to serve
MX-20A document is filled with a storekeeper for presentation in economic service Organization of a report on the movement of TMC on storage places in the context of individual parties to a specific date for the required reporting period.
Based on the report data, registers are forming accounting.
Feed deadlines and errors when filling
The organization's accounting policy approves the timing of the report to the accounting service. The frequency and reporting period of the MX-20A document are due to the production necessity.
A responsibility
A person with material responsibility is responsible not only for the safety of the values \u200b\u200bentrusted to him, but also for the accuracy of the component of the MX-20A form for a particular reporting period.
According to job description and a material responsibility agreement, the storekeeper is obliged to submit to the company's accounting only proven and true information.
The administration of organizations imposes administrative recovery on warehouse employees, negligent official duties.
Who signs document
The accuracy of the information in the compiled report of the TMC movement in storage places for individual parties is confirmed by a personal signature of a person with liability.
After checking the correctness of the formation of MX-20A, the accountant signs the document in the appropriate line.
Is it possible to sign an electronic digital signature
Based on the law "On electronic signature"Dated 04/06/2011 No. 63-FZ, registration and compilation of primary workflow can be created electronic methodUsing any electronic digital signature.
How can changes and corrections in the form
In order to correct the detected errors and inaccuracies in the completed report form, it is necessary to cross the erroneous data to one bar. Nearby displays the correct data. It is important that the transmitted data are readable.
In which programs you can / do not form this report
The source data for the external report in the form of MX-20A is accumulated in the accounting register for a specific material account according to typical Plan Accounting accounts.
No. p / p | Computer program | The possibility of forming a report MX-20A |
| Paid: | ||
| 1 | 1c accounting | there is |
| 2 | Circuit | there is |
| 3 | Sky | there is |
| 4 | Class365 | there is |
| 5 | Elbe | there is |
| 6 | SAP | there is |
| Free | ||
| 7 | Taxpayer Yul. | not |
| 8 | Info enterprise | not |
| 9 | Business Pak | not |
| 10 | Simplified | not |
Rubric: "Questions and Answers"
Question # 1. How many copies of the report must be prepared?
The number of filled MX-20A blanks each enterprise determines independently based on the production necessity and the level of accounting automation.
Question # 2. For whom the unified form of MX-20A is intended?
The compilation of the TMC movement is assigned to financially responsible warehouse workers. For further use, the document must be submitted to the company's accounting department.
Question number 3. For time how should the report be prepared?
The borderline date of the organization's report is consolidated in accounting policies.
Enterprises are a large selection in the method of filling the unified MX-20 form, the period of representation and frequency of document formation.
Commodity and material values \u200b\u200b(TMTS) in the locations of their location (storage), as well as all information on receipt and expenditure, should be taken into account in the document - report compiled in the form of MX-20. This reporting Posted in the accounting department for the past reporting period.
The unified form of a document (according to the classifier of OKUD 033520) should apply all organizations and institutions. Special forms include data on the movement of TMC, with the initial documents for the reporting of the report, the receiving / expenditure invoices, requirements, acts of acceptance and transmission, etc. are recognized.
Filling
In the graphs there must be not only information about the credited and consumed materials, but also indicates the balance of goods for each assortment. Mandatory information that is submitted to the report is:
- names (names) of each type and its characteristic;
- units of measurement of quantity (pieces, kg, liters, meters, etc.);
- account value;
- the number and total amounts of residues for a specific date;
- the number and total value of the TMTs received during the reporting period;
- the number and total value of the TMTS spent during the reporting period;
- total amount residues and number of products for the end of the period.
The compilation of the report can be assigned to the accountant or authorized person. The document puts its signature to the person responsible for the safety of the TMC, as well as an accountant that checked the accuracy of the reflected data. The number of copies of the document can be any, based on the needs and features of the enterprise.
Due to the large reserves of material values \u200b\u200bin enterprises, the establishment of warehouse and accounting materials is important.
All materials first go to the warehouse. Accounting for materials in a warehouse leads a material-responsible person, a warehouse or a storekeeper. Accounting for the movement and remnants of materials is carried out in the accounting cards.
When entering each name, the variety and brand of materials is assigned a special designation - the nomenclature number. On each nomenclature number opens a separate card accounting card. Then the nomenclature numbers are recorded in a special registry, which is called a price-tag nomenclature. In the nomenclature price tag, except the name and nomenclature number, indicate the price and unit of measurement of the material. Thus, the price tag nomenclature is a systematic list of all materials used, indicating their value and units of measurement.
Since in the usual order, the accounting of materials is both in stock and in accounting, the maintenance of the presence and movement of materials depends on the chosen metering methodology, which establishes the procedure and sequence of conducting accounting materials in stock and in accounting.
There is such a statement of accounting when the warehouse and in parallel in accounting do analytical accounting Materials in accordance with their nomenclature numbers. Only in accounting, in addition to quantitative, in the analytical accounting cards of materials, and cost accounting is also conducted. At the end of the month, there is a reconciliation of these accounting for materials in the warehouse and in accounting.
When using the metering method, which is called Saldov, Accounting does not duplicate warehouse accounting, and as registers of analytical accounting uses card accounting cards that are conducted in the warehouse. Sald accounting of materials is more rational in manual data processing.
Naturally, modern automated systems Warehouse metering with the use of specialized software means greatly simplify and speed up the process of conducting warehouse metering materials.
Reports on the movement of material values
Form MX-20A. Report on Traffic - Material Values \u200b\u200bin Storage Places
Motion Report- Material values \u200b\u200bin storage places in the form of MX-20A is used to provide a report on the movement of commodity and material values \u200b\u200bin the accounting department ( commodity Report) During the reporting period, a materially responsible person. Code in the form of OKD 0335021.
The form of MX-20A is also compiled when taking into account on individual parties (within the range) of commodity-material values. Sign up materially responsible (and) face (s).
The report on the form of MX-20A is drawn up by the name (assortment) of inventory - material values, indicating the total number of goods and consumption of goods following the results of the accompanying accumulative statements per day or another set period (arrival, consumption and balance at the beginning and end of the reporting period ).
Form MX-20. Report on Traffic - Material Values \u200b\u200bin Storage Places
A report on the movement of commodity values \u200b\u200bin storage places in the form of MX-20 is used to provide a report on the movement of commodity and material values \u200b\u200bin the accounting department (commodity report) for the reporting period in a materially responsible person. OKUD 035020 code.
The MX-20 form is drawn up when conducting consideration of commodity and material values \u200b\u200bfor the names, assortment and quantity, signed by the materially responsible (and) person (AMI).
In the commodity report, MX-20 records are made on each receipt and expendable document and remnants of goods on the range.
The number of copies and completeness of the drawn documents is determined in each case.
Form MX-19. Validity of accounting balances of commodity - material values \u200b\u200bin storage places
Statement of accounting residues of commodity- Material values \u200b\u200bin storage places in the form of MX-19 are used in organizations that take into account commodity - material values \u200b\u200bon the operational accounting (Saldo) method of accounting. Code in the form of OKUD 0335019.
The statement of accounting of residues is filled on on the basis of data card accounting cards, tested by accounting. The correctness of the transfer of residues to the statement is confirmed by the signature of the verifier.
Form MX-18. Overhead on the transfer of finished products to the place of storage
Overhead on the transfer of finished products to the place of storage in the form of MX-18 It is used to account for the transfer of finished products from production to the storage location. Code in the form of OKUD 0335018.
Is drawn up in two copies of the materially responsible person of the structural unit passing finished products. One copy serves structural division (workshop, plot, brigade) basis for writing off products (values), and the second - receiving warehouse (workshop, plot, brigade) for the posting of products (values).
The invoice signed by the materially responsible person of the serve and the recipient and gives up an accounting department for taking into account the movement of products (values).
Form MX-15. Act on the markdown of commodity - material values
Certificate Act- Material values \u200b\u200bin the form of MX-15 are used to design a markdown of commodity and material values \u200b\u200bin morally obsolescence, reducing the purchasing demand, detecting signs of decrease in quality for various reasons. OKUD code 0335015.
MX-13 form. Who control check products, commodity - material values \u200b\u200bexported from storage
Act about the control check of products, commodity- The material values \u200b\u200bexported from storage facilities in the form of MX-13 is used in case of detection of discrepancies in the assortment, the number of places or the mass of exported products, commodity and material values \u200b\u200bfrom storage sites. Code in the form of OKD 0335013.
Compiled on the basis of data verification of the export of goods (goods) with the obligatory participation of the storekeeper, which released the goods, the recipient of the goods, the representative of the administration and the protection and is transferred to the accounting department.
Form MX-12. Act on consumption of goods by parties
Act on consumption of goods by parties in the form of MX-12 It applies with the full consumption of each batch of goods (when taking them to parties). OKD form code 0335012.
Compiled in two copies by members of the Commission. One copy is transmitted to the accounting department no later than the next day, the second - remains in the materially responsible person (persons).
There are countless methods of such forms of material values. And each enterprise chooses the structure that corresponds to the production.
- First of all, the organization provides inventory and for its results information about the remains of inventive material values, and more precisely their number and cost are made to the report. The reporting date must be identical to the date of inventory activities.
- Next, the report displays those materials that remained in stock on the basis of previously executed primary documentationsuch as: checks, applications, receipts, overhead, arrival, expendable orders etc.
- After that, all commodity values \u200b\u200ballowed to consumers are included in the report (for each buyer separately) - their total number and amount is calculated here.
Unified form No. MX-20 - Blank and sample
After checking the correctness of the formation of MX-20A, the accountant signs the document in the appropriate line. Is it possible to sign an electronic digital signature on the basis of the Law "On Electronic Signature" of 04/06/2011
№ 63- The FZ, design and compilation of primary workflow can be created electronically using any electronic digital signature. How can I make changes and corrections to the form in order to correct the detected errors and inaccuracies in the completed form of the report, it is necessary to smack the erroneous data.
Attention
Nearby displays the correct data. It is important that the transmitted data are readable. Corrections are considered valid if there is an inscription "corrected believing", a fastened signature of a material responsible person.
Read also Article: → "Inva-3 form.
Form MX-20A: What does it represent and what is used for?
- the main
- Documentation
In the list of standard unified forms, legislatively enshrined in Rosstat Resolution No. 66 of August 9, 1999, there is a form of MX-20A. In this article, we will consider in detail why the form of MX-20A is needed.
MX-20A Form - Who fills? The incorrect reports in the MX-20A form are a summary report that characterizes the movement of material values \u200b\u200bin the reporting period in the context of individual parties and warehouses. A person with a material responsibility responsible for the safety of TMC stored in the warehouse, at the end of the reporting period fills the form MX-20A.
How to arrange (filling out / step-by-step instruction) The necessary details for the correct fill to fill the blank must be used by the prompts located in the respective lines and graphs.
Form number MX-20. Report on the movement of commodity values \u200b\u200bin storage places
Info
At the same time, if the decision is positive, then the requirement for the use of the M-19 form must be prescribed in the company's accounting policy. What a report is needed a material report - a document that allows you to control and track the movement of building materials, namely, their receipt and consumption.
Included materials can include any types of building products: bricks, concrete, paints, cement, nails, tile, etc. Among other things, the types of materials are made to the form, with which no action does not occur during the reporting period - this allows you to take into account all the commodity and material values \u200b\u200bin the warehouse and make a report more complete and informative.
What needs to be done in order to compile the right report The procedure for forming a document includes a number of specific operations.
Blurker.ru.
The compilation of the material report in the form of M-19 is in demand mainly in large companies Construction direction. This report refers to primary documentation and should be issued strictly in a certain way.
Important
File up a blank form of a material report form M-19 .xlSls to the sample of the material report on the form of M-19 .xls who fills the material report The document fills the material and responsible employee of the enterprise employed in construction work: Head of the construction site or the immediate performer, as well as an authorized employee of the accounting department. Does the application of the document since 2013 be sure mandatory use Unified forms of primary documentation canceled, so using this form or not each organization solves voluntarily.
Unified form N MX-20
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Report on the movement of commodity and material values \u200b\u200b(TMTS)
In the main part of the form filled data on the movement of the TMC:
- Product name, in accordance with the assortment of the warehouse;
- Applied in accounting unit of measurement for each type of TMC;
- Consolidated data on the entry and disposal of commodity values, according to the primary documents attached to the report and accumulative statements.
The form of a report to fill out the report on filling in the report, except for consolidated data on the arrival and consumption of commodity values, information about the actual balances of products at the beginning and end of the reporting period The number of required instances of the MX-20A form and the set of accompanying initial documents is enshrined in the enterprise accounting policy.
Material Report for M-19
Report on the movement of commodity and material values \u200b\u200bin storage places "Responsibility The person with material responsibility is responsible not only for the safety of the values \u200b\u200bentrusted to him, but also for the accuracy of the component of the MX-20A form for a specific reporting period. According to the job description and a decorated Treaty for material responsibility, the Storekeeper is obliged to submit to the company's accounting only proven and true information.
The administration of organizations imposes administrative recovery on warehouse employees, negligent responsibilities. Sample MX-20A who signs the document. The accuracy of the information in a compiled report of the Movement of the TMC in storage places for individual parties is confirmed by a personal signature of a person with liability.
The document should cost signatures of all those responsible for its drawing up of persons, including a materially responsible employee and an accountant. Complete the document with the help of the press organization of a strict need for today is not, because Since 2016. legal entities They have the right to apply stamp products in their work only when this rule is fixed in their internal accounting policies. How much time and how to store report report, like all other primary accounting documentsIt should be kept in the accounting department in a separate folder during a period established by local regulatory acts or a period prescribed in legislation (but at least five years).
In this case, the second option is preferable because it is not necessary to think about the structure and content of the document - in the standard form, all the necessary columns and lines have already been made. Filling title leaf The first thing in the report includes information on the title page. Here fits:
- the name of the object (warehouse), the commodity values \u200b\u200bof which are subject to accounting in this document,
- surname of a logistical person
- reporting period
- date of filling form
- the applications immediately indicate - the number of arrival and expenditure documents.
At the top of the title leaf on the left and on the right there are lines to sight authorized to check the report by persons: an accountant and chief of structural unit.
