Card for recording material assets in 1s 8.3. Material accounting card form M17 and its description

Materials accounting card form M-17 is a document that reflects the movement of materials (receipt and release from the warehouse). You can download the M-17 form at the end of the article. We also invite you to familiarize yourself with the instructions for filling out the form; you can download a sample of filling out a warehouse accounting card below.

A warehouse employee is usually appointed responsible for issuing a materials record card. When material assets arrive at the warehouse, the materially responsible person creates a card for them in the M-17 form, and later on this form the release of the valuables from the warehouse, as well as receipts, is noted. For each individual grade, type, size of material assets, a separate warehouse card M-17 is created.

The basis for making entries in the M-17 form are the primary receipt and expenditure documents for the receipt and release of materials (for example, the receipt of valuables is formalized by the receipt order M-4, a sample of which can be downloaded, the release of materials - or).

Sample of filling out form M-17

The unified form M-17 is filled out in a single copy and submitted to the accounting department once a month along with accompanying documents.

The first table contains the following data:

• The name of the department in which the valuables are stored;
• Code designation of the type of activity of the unit;
• Place for storing valuables in a warehouse (rack, cell);
• Brand, grade, profile, size – fill in the fields that correspond to this type of material;
• Number according to warehouse nomenclature;
• Unit of measurement – ​​digital designation and letter;
• Price per unit of material assets;
• Inventory norm is the minimum amount of materials that must be in the warehouse for the smooth operation of the enterprise;
• Expiration date of materials, if established;
• Supplier organization name.

In the second table of the warehouse accounting card M-17, information about the presence of jewelry in the materials is filled in. If precious stones and metals are not included, then the rows of the table are crossed out.

Materials in the warehouse require accounting when they arrive, leave, or move. The accounting function is performed by warehouse employees, for example, storekeepers. The main tool for warehouse accounting is the card for recording materials in the warehouse, form M-17, the form and sample for filling which can be downloaded in this article below.

A warehouse card is created for each individual type of material, indicating the exact name and quantity. Any change in the quantity of a given item - receipt, disposal - requires reflection in form M-17. Incoming and outgoing transactions are recorded by materially responsible persons working in the warehouse, in whose reporting the MCs are listed.

Entries in card M-17 are reflected upon the completion of an incoming or outgoing transaction.

If the received material was not previously in the warehouse, then a new warehouse card M-17 is created for it. If such MCs have been received before, then an addition is made to the existing form.

Every month, the storekeeper submits completed sample cards with supporting documents to the accountant.

Sample filling M-17

When opening a new warehouse accounting card, you need to fill in the name of the enterprise and warehouse, indicate the date of compilation, information about the storage location of a specific type of material. The main characteristics and parameters of the MC are indicated:

• brand,
• variety,
• profile,
• sizes,
• item number,
• unit of measurement,
• price,
• consumption rate (if a limit is set),
• expiration date (if it is provided for this type of material),
• name of the supplier's organization.

Information is filled out in the materials accounting card to the maximum extent possible.

Next, the tabular part shows sequentially the operations for the receipt and issue of goods. In the case of an incoming transaction, the incoming quantity is reflected in column 6, in the case of disposal - in column 7. In this case, the balance after this operation is performed is displayed in column 8.

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

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Basic rules for issuing an M-17 card

Today there is no single, obligatory sample of a material accounting card, so enterprises and organizations have the opportunity, at their discretion, to develop a document template and use it in their activities (sometimes they do this by ordering a printing house to print their own forms or printing them on a 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.

For each type of product or material, its own accounting card is filled out, which is then necessarily numbered in accordance with the numbering of the warehouse card file. All necessary receipts, consumables and invoices are attached to the card.

The document can be written by hand or filled out on a computer. Moreover, regardless of how the data will be entered into it, it must contain the “living” signature of the storekeeper, as a materially responsible person who is responsible for the safety of the property entrusted to him. It is not necessary to put a stamp on the document, since it relates to the internal document flow of the organization.

Inaccuracies and blots in the materials accounting card should not be allowed, but if some mistake does occur, it is better to fill out a new form, or, as a last resort, carefully cross out the incorrect information and write the correct information above, confirming the correction with the signature of the responsible employee. In the same way, it is unacceptable to draw up a document in pencil - this can only be done with a ballpoint pen.

After the end of the reporting period (usually one month), the completed materials accounting card is first transferred to the enterprise’s accounting department, and then, like other primary documents, to the enterprise’s archive, where it must be stored for at least five years.

Instructions for filling out a materials accounting card in form M-17

The first section of the document contains:

• card number in accordance with the numbering of the warehouse card file,
• full name of the enterprise (indicating its organizational and legal status),
• OKPO code (All-Russian Classifier of Enterprises and Organizations - the code is contained in the company’s constituent papers),
• date of document preparation.

Then the structural unit in which the product is contained is indicated.

Below is a table where the first column once again includes information (but more precisely) about the structural unit that is the recipient and custodian of these inventory items:

• his name,
• type of activity (storage),
• number (if there are several warehouses),
• specific storage location (rack, cell).

• brand,
• variety,
• size,
• profile,
• nomenclature number (if such numbering is available, if it is not used, you can put a dash).

Then everything related to units of measurement is entered:

• code according to the Unified Classification of Units of Measurement (EKEI),
• specific name (kilograms, pieces, liters, meters, etc.).

The second part of the materials accounting card includes two tables. IN first table the name of the inventory items is entered, and also, if the composition contains precious stones and metals, their name, type and other parameters, including data from the product passport.

In second table Enter information about the movement of goods and materials:

• date of receipt or release from the warehouse,
• number of the document on the basis of which the products are transferred (according to document flow and in order),
• name of the supplier or consumer,
• accounting unit of issue (name of unit of measurement),
• coming,
• consumption,
• remainder,
• signature of the storekeeper with the date of the transaction performed.

In the last part of the materials accounting card, the employee who filled it out must certify all entered information with his signature with mandatory decoding. The position of the enterprise employee and the date the document was filled out should also be indicated here.

New form "Material Accounting Card" officially approved by the document Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 N 71a.

More information about using the "Material Accounting Card" form:

• Documentation of the movement of inventories

  For the release of materials to the side M-17 Material accounting card M-35 ... in materials accounting cards (form No. M-17). The limit intake card is issued in... in the Material Accounting Cards (form No. M-17). The storekeeper signs the limit fence...

• Decommissioning of oil and gas plant into production
• Documentation of the movement of materials in packaging production organizations

  For the release of materials to the side M-17 Material accounting card M-35 ... in materials accounting cards (form No. M-17). The limit intake card is issued in... in the Materials Accounting Card (form No. M-17), filled out for each item number...

• Documentation of the movement of materials in organizations engaged in the production of furniture

  For the release of materials to the side M-17 Material accounting card M-35 ... in materials accounting cards (form No. M-17). The limit intake card is issued in... in the Materials Accounting Card (form No. M-17), filled out for each item number...

• Documentation of the movement of materials in organizations of the glass and porcelain and earthenware industries

  For the release of materials to the side M-17 Material accounting card M-35 ... in materials accounting cards (form No. M-17). The limit intake card is issued in... in the Materials Accounting Card (form No. M-17), filled out for each item number...

• Documentation of the movement of materials in mining industry organizations

  For the release of materials to the side M-17 Material accounting card M-35 ... in materials accounting cards (form No. M-17). The limit intake card is issued in... in the Materials Accounting Card (form No. M-17), filled out for each item number...

• Documentation of the movement of materials in organizations engaged in the production of air conditioners

  For the release of materials to the side M-17 Material accounting card M-35 ... in materials accounting cards (form No. M-17). The limit intake card is issued in... in the Materials Accounting Card (form No. M-17), filled out for each item number...

• Documentation of movement of materials

  For the release of materials to the side M-17 Material accounting card M-35 ... in materials accounting cards (form No. M-17). The limit intake card is issued in... in the Materials Accounting Card (form No. M-17), filled out for each item number...

• Accounting for the movement of material assets

  In the Materials Accounting Card (Form No. M-17), filled out for each item number... in the Materials Accounting Cards (Form No. M-17). The limit-fence card is issued in...

Materials inventory book - form M-17is one of the main accounting sources in warehouses. You will learn from our article where you can download a sample of a material inventory book of form M-17 and what its specifics are.

In what cases is the warehouse accounting book used?

Materials arriving at the warehouse must be registered by the materially responsible person (MOL) in a book or record card for the relevant materials (clause 54 of the order of the Ministry of Finance of the Russian Federation “On approval of the Guidelines for accounting of inventories” dated December 28, 2001 No. 119n). In this case, the use of books or materials accounting cards is equivalent (clause 274 of order No. 119n).

To learn about what other functions are the responsibilities of a MOL working in a warehouse, read the article “Job description for a material warehouse storekeeper” .

A special feature of warehouse accounting books is the need to number their sheets and lace them together. The document must be sealed and certified by the chief accountant or other competent person. The book is also subject to registration in the accounting department.

The form of the materials warehouse accounting book, which had the number M-17 (like the warehouse accounting card introduced by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a), was approved by order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n, which lost its force as of October 1, 1997. 2005 (order of the Ministry of Finance of the Russian Federation dated September 29, 2004 No. 87n).

However, nothing prevents you from using the canceled form in your work. You just need to approve its use by order of the manager or enshrine it in the accounting policy.

You can download the form of the warehouse accounting book, given in the order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n, on our website.

And the form of the current M-17 card and the rules for its registration can be found in the article “Material warehouse card - form and sample”.

Accounting book according to the canceled form M-17: document structure

The book compiled according to the canceled M-17 form must indicate:

• name of the warehouse owner;
• the name of the structural unit in which the materials are located;
• Full name of the financially responsible person, his personal code according to the personnel service registers;
• coordinates of the warehouse, rack, cell in which the materials are placed;
• name and code of the unit of measurement of the volume of placed material;
• basic information about the material - its price, brand, grade, size, profile, as well as the stock rate;
• name of the material, its code in accordance with the classifier used;
• date, serial number of making an entry in the book;
• date and number of the primary document on the basis of which information is entered into the book;
• information about the entities that are recipients or senders of the material;
• income and expense indicators.

Each entry in the book is certified by the signature of MOL.

The structure of the document also contains a block reflecting the fact of checking the information in the book. It indicates the date of the control, its results, and the position of the inspector. Each entry in this block is certified by the signature of the inspector.

The last page of the book records the number of numbered pages. The document must be certified by the signature of the chief accountant, which is affixed by him along with the start date of maintaining the book - also on its last page.

Where can I download a sample inventory book?

You can download a sample of the document in question, drawn up according to the canceled M-17 form, on our website.

Results

In order to optimize warehouse accounting, you can use not cards according to the current M-17 form, but a book of a similar purpose. As a form for maintaining such a book, it is permissible to use the now canceled form with the same number as the card. The financially responsible employee will have to keep the book, and it will be certified and verified by the company’s accountant.