Accounting for materials in the warehouse and in the accounting department. Report on the movement of inventory items in storage locations. Is it possible to sign the report with an electronic digital signature?
Company managers strive to ensure the safety of their resources, both monetary and material. For this purpose, the organization must create a high-quality accounting system and determine indicators of employee responsibility. In this article we will tell you how to fill out the MX-20 form (Report on the movement of inventory items in storage locations), and consider the main errors.
Maintaining competent warehouse records allows you to control the consumption of materials, responsibility for which rests with the materially responsible persons.
| p/p | Warehouse accounting | |
| Advantages | Flaws | |
| 1 | Organization of control over the safety of the company’s material reserves; | The need to select qualified and honest personnel to work in inventory storage areas; |
| 2 | Timely provision of information on the availability of inventory items to the accountant for reporting; | In some cases, organizing warehouse accounting requires the implementation of modern software. |
| 3 | Obtaining information about the actual availability of goods in warehouses for settlements with counterparties. | |
What is the MX-20 uniform?
For the purpose of reflecting information on the movement of material assets in accounting, form MX-20 “Report on the movement of inventory assets” is used. From this document, the accountant receives information about the use of material assets, their arrival at the company and the organization of storage in departments. Read also the article: → "". The MX-20 report is unified and is presented in the all-Russian classifier of document forms.
Important! Each organization has the right to determine the number of copies of the report required to account for materials. The company must approve this information in its accounting policies.
In addition to fixing the number of copies of the report being compiled, the company can indicate that for better record keeping, financially responsible persons need to supplement the submitted report on the movement of materials with supporting documents. This information is reflected in the “Application” line of the unified form.
To fill out the MX-20 report, the financially responsible person refers to the following documents:
- Receipt of goods and services;
- Sales of goods and services;
- Transfer and acceptance certificate;
- Invoice. Read also the article: → "".
- Universal transfer document;
- Limit fence card.
The MX-20 document form can be roughly divided into two parts: the “header” of the document, intended to reflect registration information about the company and the structural unit in which the materials are located, and the tabular part, which reveals information about the movement of inventory items, their quantities and accounting prices. Information on the receipt and disposal of materials characterizes incoming and outgoing transactions involving material assets. All data is entered on the basis of accounting documents confirming the conduct of these operations.
The completed document is certified by the signature of the person responsible for storing the materials and submitted for verification to the organization’s accountant at the end of each month, accompanied by primary accounting documents.
To correctly fill out the MX-20 report form, you must provide the following information in this document:
- Name of materials and their brief characteristics;
- Unit of measurement of inventory items;
- Number of inventory items in the organization;
- Registration prices for each type of materials;
- Balance of materials at the beginning of the period;
- Receipt and consumption of inventory items during the specified period.
Despite the fact that in most cases the storekeeper or warehouse manager is responsible for the safety of materials, the head of the organization may appoint another person responsible for drawing up a report in the MX-20 form. This should be done on the basis of an order from the head of the company.
To organize high-quality accounting in a company, it is customary to prepare a report on the movement of materials separately for each group of values, if they are accounted for in different synthetic accounts. Important! When filling out the receipt and disposal of materials in the report, the results must be summed up both for each group of inventory items and for the report as a whole.
The organization has the right to set the deadline for material persons to submit a report to the accounting department in the form MX-20 in the accounting policy. In the generally accepted case, the MX-20 report is submitted at the end of each calendar month.
Errors when filling out a material movement report
Despite the fact that filling out the MX-20 report form does not cause difficulties for those in charge, here are some errors that in rare cases occur in the warehouse accounting system of domestic companies:
| p/p | Common mistakes | |
| Errors | Solution | |
| 1 | The report date is incorrect. According to general rules, a report on the movement of materials should be prepared on the last day of the reporting period, most often a calendar month. This date must be indicated in the “Date of Compilation” column. | If, when checking the movement report, the accountant identifies errors, he should make the necessary adjustments to all copies, which must be confirmed by the responsible person. |
| 2 | When filling out the report, the name of the inventory item is indicated in a general way, without providing information about the type, model or brief characteristics. | |
| 3 | Arithmetic errors when filling out information about receipts, expenses and final balances. | |
Is it possible to sign a report with an electronic digital signature?
An organization can carry out activities using an electronic document management system both with external contractors and between its divisions. In this case, to ensure control over the safety of the inventories, the document in the MX-20 form must contain an electronic digital signature of the responsible persons. In order to confirm the legality of using an electronic digital signature, the company should confirm this feature in its accounting policy.
If an organization decides to use internal electronic document management, it should create conditions for storing a report on the movement of inventory items for five years.
Rating of the most asked questions
Question No. 1. Is it possible to provide warehouse accounting without filling out the MX-20 form?
A report in form MX-20 is an internal document of organizations and is used to transmit information about materials in stock and their actual consumption to the accounting department. In this regard, the legislation does not provide for any punishment either for the absence of this form or for maintaining warehouse records.
Question No. 2. Is it possible to organize internal electronic document flow in a company and draw up a report on the movement of materials in electronic format?
Question No. 3. How many copies of the material flow report should the responsible person submit to the accountant for review?
The law does not establish the number of copies of the inventory movement report required for accounting. Thus, based on its needs, as well as the number of warehouse information users interested in this document, the company can approve any number of copies in its accounting policy.
Due to large inventories of material assets at enterprises, it is important to establish warehouse and accounting records of materials.
All materials first arrive at the warehouse. Accounting for materials in the warehouse is carried out by the materially responsible person, the warehouse manager or storekeeper. The movement and balances of materials are recorded in materials accounting cards.
Upon receipt, each name, grade and brand of materials is assigned a special designation - a nomenclature number. A separate material accounting card is opened for each item number. Then the item numbers are entered into a special register, which is called the nomenclature-price tag. In the nomenclature-price tag, in addition to the name and item number, the price and unit of measurement of the material are indicated. Thus, the nomenclature-price tag is a systematic list of all materials used, indicating their cost and unit of measurement.
Since, in the usual manner, accounting for materials is carried out simultaneously both in the warehouse and in the accounting department, keeping records of the availability and movement of materials depends on the chosen accounting methodology, which establishes the order and sequence of accounting for materials in the warehouse and in the accounting department.
It is possible to set up accounting in such a way that analytical accounting cards for materials are kept in the warehouse and in parallel in the accounting department in accordance with their item numbers. Only in accounting, in addition to quantitative, in the cards of analytical accounting of materials, cost accounting is also carried out. At the end of the month, the materials accounting data in the warehouse and in the accounting department are reconciled.
When using the accounting method, which is called the balance method, accounting does not duplicate warehouse accounting, but uses cards for recording materials maintained in the warehouse as analytical accounting registers. Balance accounting of materials is more rational in conditions of manual data processing.
Naturally, modern automated warehouse accounting systems using specialized software greatly simplify and speed up the process of maintaining warehouse records of materials.
Reports on the movement of material assets
Form MX-20a. Report on the movement of inventory items in storage areas
Commodity movement report- material assets in storage locations in the MX-20a form is used to submit to the accounting department a report on the movement of inventory items (commodity report) for the reporting period by the financially responsible person. OKUD form code 0335021.
Form MX-20a is also drawn up when maintaining records for individual batches (within the assortment) of inventory items. Signed by the financially responsible person(s).
A report in form MX-20a is drawn up by the name (assortment) of inventory items, indicating the total quantity of goods received and consumed based on the results of accumulative statements attached to the report for the day or other specified period (receipt, expense and balance at the beginning and end of the reporting period ).
Form MX-20. Report on the movement of inventory items in storage areas
A report on the movement of inventory items in storage locations in the MX-20 form is used to submit to the accounting department a report on the movement of inventory items (commodity report) for the reporting period by the financially responsible person. OKUD form code 0335020.
Form MX-20 is drawn up when keeping records of inventory items by name, assortment and quantity, and is signed by the financially responsible person(s).
In the MX-20 commodity report, entries are made for each receipt and expenditure document and the balance of goods by assortment.
The number of copies and completeness of the compiled documents is determined in each specific case.
Form MX-19. Record sheet for inventory balances in storage areas
Inventory balance sheet- material assets in storage locations according to the MX-19 form is used in organizations that take into account inventory and material assets using the operational accounting (balance) method of accounting. OKUD form code 0335019.
The balance sheet is filled out on the basis of data from inventory cards verified by the accounting department. The correctness of the transfer of balances to the statement is confirmed by the signature of the inspector.
Form MX-18. Invoice for transfer of finished products to storage locations
Invoice for the transfer of finished products to storage locations according to the MX form-18 is used to account for the transfer of finished products from production to storage locations. OKUD form code 0335018.
Drawed up in two copies by the financially responsible person of the structural unit delivering the finished product. One copy serves as the basis for the delivery structural unit (workshop, site, team) to write off products (valuables), and the second copy serves as the basis for the receiving warehouse (workshop, site, team) for the receipt of products (valuables).
The invoice is signed by the financially responsible person of the deliverer and recipient and submitted to the accounting department to record the movement of products (valuables).
Form MX-15. Act on the depreciation of commodity and material assets
Certificate of devaluation of goods- material assets in the MX-15 form is used to register a markdown of commodity-material assets in the event of obsolescence, a decrease in consumer demand, or detection of signs of a decrease in quality for various reasons. OKUD form code 0335015.
Form MX-13. Act on the control check of products, commodity and material assets exported from storage places
Act on control inspection of products, commodity- material assets exported from storage places in the MX-13 form is used if the security guard on duty detects discrepancies in the assortment, number of places or weight of exported products, inventory items from storage places. OKUD form code 0335013.
It is compiled on the basis of data from an inspection of the export of goods (goods) with the obligatory participation of the storekeeper who released the goods, the recipient of the goods, a representative of the administration and security, and is transferred to the accounting department.
Form MX-12. Act on the consumption of goods by batch
Act on the consumption of goods by batch according to the MX form-12 is applied when each batch of goods is completely consumed (when accounting for them by batch). OKUD form code 0335012.
Drawed up in duplicate by members of the commission. One copy is transferred to the accounting department no later than the next day, the second remains with the financially responsible person(s).
There are countless such forms of movement of material assets. And each enterprise chooses the structure that corresponds to production.
In the List of standard unified forms, legislated in Rosstat Resolution No. 66 of 08/09/1999, there is form MX-20a. In this article we will take a closer look at why the MX-20a form is needed.
Form MX-20a - who fills it out?
The indicators entered into the MX-20a form represent a summary report characterizing the movement of material assets in the reporting period in the context of individual batches and warehouses.
A person with financial responsibility, responsible for the safety of inventory items stored in a warehouse, fills out form MX-20a at the end of the reporting period.
How to fill out (filling procedure / step-by-step instructions), necessary details for correct filling
To fill out the form, you must use the prompts located in the corresponding lines and columns.
The header contains the standard registration data of the organization:
- Name of the enterprise;
- Division or branch of the company;
- OKPO and OKDP codes.
- Warehouse name or number
- Numbering of the chamber and section according to storage location.
- Type of operation.
The main part of the MX-20a form begins with the registration of the document; the number, date of preparation is indicated here, and the time period during which the business transactions that served as the basis for filling out the document is indicated.
In the main part of the form, data on the movement of inventory items is filled in:
- Product name, in accordance with the warehouse assortment;
- The unit of measurement used in accounting for each type of inventory;
- Summary data on the receipt and disposal of commodity assets, according to the primary documents and accumulative statements attached to the report.
The number of required copies of the MX-20a form and a set of accompanying initial documents is fixed in the accounting policy of the enterprise.
Where is MX-20a used and where to submit it?
Document MX-20a is filled out by the storekeeper to submit to the economic service of the organization a report on the movement of inventory items at storage locations in the context of individual batches on a specific date for the required reporting period.
Based on the report data, accounting registers are formed.
Submission deadlines and filling errors
The accounting policy of the organization approves the deadlines for submitting the report to the accounting service. The frequency and reporting period for drawing up the MX-20a document are determined by production needs.
Responsibility
A person with financial responsibility is responsible not only for the safety of the valuables entrusted to him, but also for the accuracy of the MX-20a form compiled for a specific reporting period.
According to the job description and the executed liability agreement, the storekeeper is obliged to provide only verified and truthful information to the enterprise’s accounting department.
The administration of organizations imposes administrative penalties on warehouse employees who are negligent in their duties.
Who signs the document
The reliability of the information in the compiled report on the movement of inventory items in storage locations for individual batches is confirmed by the personal signature of the person with financial responsibility.
After checking the correctness of the MX-20a form, the accountant signs the document in the appropriate line.
Is it possible to sign with an electronic digital signature?
Based on the Law “On Electronic Signatures” dated April 6, 2011 No. 63-FZ, registration and preparation of primary document flow can be created electronically, using any electronic digital signature.
How can you make changes and corrections to the form?
In order to correct detected errors and inaccuracies in the completed report form, you must cross out the erroneous data with one line. The correct data is displayed nearby. It is important that the crossed out data is legible.
What programs can/cannot generate this report?
The source data for the external report in the MX-20a form is accumulated in the accounting register for a specific material account in accordance with the standard Chart of Accounts.
No. | Computer program | Possibility of generating MX-20a report |
| 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 legal entity | No |
| 8 | Info-enterprise | No |
| 9 | Business Pack | No |
| 10 | Simplified | No |
Category: “Questions and answers”
Question No. 1. How many copies of the report need to be prepared?
Each enterprise determines the number of completed MX-20a forms independently, based on production needs and the level of accounting automation.
Question No. 2. For whom is the unified form MX-20a intended?
Drawing up a report on the movement of inventory items is entrusted to materially responsible warehouse workers. For further use, the document must be submitted to the accounting department of the enterprise.
Question No. 3. When should the report be prepared?
The deadline for submitting the organization’s report is fixed in the accounting policy.
Enterprises are presented with a wide choice in the method of filling out the unified form MX-20, the deadline for submission and the frequency of document generation.
- First of all, the organization carries out an inventory and, based on its results, information about the balance of inventory items, or rather their quantity and value, is entered into the report. The date of the report must be identical to the date of the inventory activities.
- Next, the report displays those materials that remained in the warehouse based on previously completed primary documentation, such as: checks, applications, receipts, invoices, receipts, expenditure orders, etc.
- After this, the report includes all inventory items issued to consumers (for each buyer separately) - here their total quantity and amount are calculated.
Unified form No. MX-20 - form and sample
After checking the correctness of the MX-20a form, the accountant signs the document in the appropriate line. Is it possible to sign with an electronic digital signature? Based on the Law “On Electronic Signatures” of 04/06/2011.
№ 63- Federal laws, registration and preparation of primary document flow can be created electronically, using any electronic digital signature. How you can make changes and corrections to the form In order to correct detected errors and inaccuracies in the completed report form, you need to cross out the erroneous data with one line.
Attention
The correct data is displayed nearby. It is important that the crossed out data is legible. Corrections are considered valid if there is the inscription “Believe Corrected”, signed by the financially responsible person.
Read also the article: → “Form INV-3.
Form MX-20a: what is it and what is it used for?
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- Documentation
In the List of standard unified forms, legislated in Rosstat Resolution No. 66 of 08/09/1999, there is form MX-20a. In this article we will take a closer look at why the MX-20a form is needed.
Form MX-20a - who fills it out? The indicators entered into the MX-20a form represent a summary report characterizing the movement of material assets in the reporting period in the context of individual batches and warehouses. A person with financial responsibility, responsible for the safety of inventory items stored in a warehouse, fills out form MX-20a at the end of the reporting period.
How to fill out (filling procedure / step-by-step instructions), necessary details for correct filling. To fill out the form, you must use the tips located in the corresponding lines and columns.
Form No. MX-20. report on the movement of inventory items in storage areas
Info
Moreover, if the decision is positive, then the requirement to use form M-19 must be written down in the company’s accounting policies. Why do you need a report? A material report is a document that allows you to control and track the movement of building materials, namely their receipt and consumption.
The materials taken into account can include any type of building products: bricks, concrete, paints, cement, nails, tiles, etc. Among other things, the form includes those types of materials with which no actions are taken during the period of compiling the report - this allows you to take into account all inventory items in the warehouse without exception and make the report more complete and informative.
What needs to be done in order to draw up a correct report The procedure for generating a document includes a number of specific operations.
Blanker.ru
Drawing up a material report in form M-19 is in demand mainly in large construction companies. This report relates to primary documentation and must be prepared in a strictly defined manner.
Important
FILESDownload a blank form of a material report on form M-19 .xlsDownload a sample material report on form M-19 .xls Who fills out the material report The document is filled out by the financially responsible employee of the enterprise involved in construction work: the head of the construction site or the immediate executor, as well as an authorized employee accounting department. Is it mandatory to use the document? Since 2013, the mandatory use of unified forms of primary documentation has been abolished, so each organization decides whether to use this form or not on a voluntary basis.
Unified form n MX-20
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Report on the movement of inventory items (materials and materials)
In the main part of the form, data on the movement of inventory items is filled in:
- Product name, in accordance with the warehouse assortment;
- The unit of measurement used in accounting for each type of inventory;
- Summary data on the receipt and disposal of commodity assets, according to the primary documents and accumulative statements attached to the report.
Type of form for filling out the report Recommendations for filling out In the report, in addition to summary data on the receipt and consumption of commodity assets, information is highlighted on the actual balances of products at the beginning and end of the reporting period. The number of required copies of the MX-20a form and a set of accompanying initial documents are fixed in the accounting policy of the enterprise.
Material report on form M-19
Report on the movement of inventory items in storage locations" Responsibility A person with financial responsibility is responsible not only for the safety of the assets entrusted to him, but also for the accuracy of the MX-20a form compiled for a specific reporting period. According to the job description and the executed liability agreement, the storekeeper is obliged to provide only verified and truthful information to the enterprise’s accounting department.
The administration of organizations imposes administrative penalties on warehouse employees who are negligent in their duties. Sample form MX-20a Who signs the document The accuracy of the information in the compiled report on the movement of goods and materials in storage locations for individual batches is confirmed by the personal signature of the person with financial responsibility.
The document must contain the signatures of all persons responsible for its preparation, including the financially responsible employee and accountant. Today there is no strict need to certify a document using the organization’s seal, because Since 2016, legal entities have the right to use stamps in their work only when this norm is enshrined in their internal accounting policies. How long and how to store the report The report, like all other primary accounting documents, must be stored in the accounting department in a separate folder for the period established by local regulations or the period prescribed by law (but not less than five years).
In this case, the second option is preferable, since you do not need to think about the structure and content of the document - all the necessary columns and rows are already included in the standard form. Filling out the title page The first step is to enter information into the report on the title page. This includes:
- name of the facility (warehouse), the inventory of which is subject to accounting in this document,
- surname of the financially responsible person,
- reporting period,
- date of filling out the form,
- Applications are immediately indicated - the number of incoming and outgoing documents.
At the top of the title page on the left and right there are lines for endorsement by persons authorized to check the report: the accountant and the head of the structural unit.
Commodity and material assets (TMV) in their locations (storage), as well as all information about receipt and expenditure, must be taken into account in a document - a report drawn up in the MX-20 form. These reports are submitted to the accounting department for the past reporting period.
The unified form of the document (according to the OKUD 033520 classifier) must be used by all organizations and institutions. Data on the movement of goods and materials are entered into special forms, while the source documents for drawing up the report are invoices/invoices, claims, acceptance certificates, etc.
Filling
The columns should contain not only information about the materials received and consumed, but also the balance of goods for each assortment. Mandatory information included in the report is:
- names (names) of each species and its characteristics;
- units of quantity (pieces, kg, liters, meters, etc.);
- accounting value;
- quantity and total balances as of a certain date;
- quantity and total cost of goods and materials received during the reporting period;
- quantity and total cost of inventory items consumed during the reporting period;
- the total amount of balances and the number of units of production at the end of the period.
The preparation of the report may be entrusted to an accountant or an authorized person. The document is signed by the person responsible for the safety of inventory items, as well as the accountant who verified the accuracy of the reflected data. The number of copies of the document can be any, based on the needs and characteristics of the enterprise.
