Material accounting card according to form M 17

Form M-17:

The standard interindustry form M-17 can be supplemented with your own fields, if necessary. But you can use it without changes. Download the standard material accounting card form (Form M-17) and fill it out on the computer or manually.

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The essence of the inventory book

For accounting purposes, at an enterprise where goods and materials are stored, it is necessary to maintain warehouse records, which is a registration of actual transactions of receipt and expenditure of inventory items. For its implementation, form N M-17 is often used. It can be in the form of a card or a book, which is generally equivalent.

The warehouse accounting book in form M-17 is a large number of sheets numbered and sewn together, having a certain structure, which we will discuss later.

Rules for filling out the materials warehouse card M-17

The document is needed to capitalize inventory items, monitor their movement and consumption. It is compiled on the basis of receipt documents upon receipt of materials. An accounting card (form M-17) is created for each type of inventory.

Make entries about the movement of inventory items in the warehouse accounting journal (Form M-17) only on the day of the transaction.

The warehouse accounting book (form M-17) also helps to find the necessary inventory items: it indicates where they are located.

Be sure to fill out:

Card number.
Name of the organization.
OKPO code.
Date.
The structural unit where inventory items are stored.
Kind of activity.
Stock.
A rack or cell where an item is located.
Brand, grade, profile, size. These are optional columns: the sample for filling out the M-17 form allows you to put a dash in them if the data is unknown.
Nomenclature number of materials.
Unit of measurement and price.
Stock norm. In this column, indicate the amount of material needed for uninterrupted operation: this is the number of inventory items that should always be in stock.
Best before date. This is necessary, for example, for paints, varnishes or similar materials. If the storage period is not important, put a dash.
Supplier name.

In the second table of the materials accounting card (form M-17), enter the name of the goods and materials and information about their movement:

The date of receipt or release from the warehouse.
Name of the supplier or consumer.
Unit of measurement.
Income and expense - they must be recorded separately, that is, each type of operation with materials is indicated.
Remainder.

If you are dealing with precious metals, copy the data about them from the product passport into the warehouse accounting book (form M-17). There is a separate table for this.

In the warehouse accounting journal (form M-17), you can make one entry about the same movements of inventory items. The main thing is that this happens within one working day.

The materials accounting card (form M-17) must have the signature of the financially responsible person. It is not necessary to put a stamp - the document refers to the internal documents of the company.

The document must not contain unreadable marks or corrections. It is possible to correct the error carefully, but this must be endorsed by the chief accountant. If you made a mistake, it’s better to form M-17 and re-issue it.

Materials accounting card (form M-17): download for free

Filling rules

Warehouse workers - loaders and storekeepers - are responsible for issuing the card. You can write both by hand and on a computer; in other words, choose a method that is convenient for the current situation. The document ends with the present signature of the financially responsible person.

The M-17 card is issued for a separate type of product. That is, a document cannot record 2 or 3 goods, only one value. This is necessary in order not to complicate the understanding of the contents of the book and to quickly understand what manipulations took place with the product in the organization.

If a column is not needed or there is no information for it, you can put a dash or leave it blank.

Only the financially responsible person has the right to fill out M-17. Usually appointed by special order of the manager. This could be a loader, storekeeper or warehouse manager. The primary receipt document is used as a source of information for filling out. The card must be filled out on the day of posting.

Let's say material is received in one unit of measurement and released in another. What to do? It is allowed to indicate both units of measurement in one cell.

If a mistake is made, corrections are allowed. However, fill out the blot correctly: cross out the line and enter the information again, on a new line. Opposite the erroneous entry, the signature of the financially responsible person is required.

The finished card is submitted to the accounting department. It will be placed in a general ledger and will be kept for 5 years.

Sample card

To understand how to correctly draw up a document, look at a sample of filling out the materials accounting card M-17:

Example of filling out an M-17 card

Download: M-17 (blank form)

Download: M-17 (filling sample)

Form and example of filling out the M-17 registration card

To record the movement of material assets inside the warehouse, a materials warehouse card (form M-17) is used. The form, sample and instructions for filling out are on this page.

Warehouse accounting card is a unified document used to record the movement of materials in the warehouse. What are the features of its structure and where can I find a sample of this document?

The document in question is used to reflect the movement of materials within the warehouse. It allows you to record data on materials indicating their grade, category, size and other significant characteristics. For each item number of an accounting object (that is, a type of material), a separate card is generated.

The document is maintained by the storekeeper, warehouse manager or other financially responsible person (MOL). Entries are made on the card based on the availability of primary receipt or expenditure documents at the MOL. The data is entered into the document on the same day when the transactions reflected in the corresponding document are performed.

For information on how to capitalize material if it arrived without supplier documents, read the article “How to capitalize goods without accompanying documents?”

The card can be maintained in free form, approved by order of the manager, or compiled according to the unified form No. M-17, introduced into business circulation by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

It is possible to develop a template of your own type, in accordance with the peculiarities of inventory accounting in a particular company. Accounting is always carried out according to the distinctive features of values:

unique name;
unique code or article - a combination of numbers and/or letters in accordance with the nomenclature system of the enterprise;
brand;
dimensions;
variety and others.

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The template developed within the company must contain all the sections that are given in the unified template.

What kind of document is this?

The M-17 card is an element of the primary accounting system, but at the same time, the resolution of the State Statistics Committee on the basis of which it was put into effect has been cancelled. Enterprises have the right to continue to use this form in their activities until a decision is made to introduce another form. Officially, the card is of a recommendatory nature .
It records the receipt and consumption of materials and raw materials. It is applied in all spheres of the economy, is intersectoral in nature, and the rules for filling it out are the same. Storage is carried out for at least 5 years .

What is a personal personnel record sheet in form T-2 - see here. By whom and how is an order for approval of job descriptions drawn up? Read this article.

Formation of form 0504206 “Card (book) for recording the issuance of property for use”

The latest releases of “1C: Public Institution Accounting 8” implement forms of primary documents and accounting registers in accordance with Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. But the program does not contain form 0504206 “Card (book) for recording the issuance of property for use.” In the article, 1C experts explain why this form has not been implemented and how to formalize the issuance of property for use.

Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application" form 0504206 "Card (book) for recording the issuance of property for use" is classified as primary accounting documents, although in essence it is an accounting register focused exclusively on maintaining on paper.

Please note: for each issuance of MH for personal use and return from personal use, form 0504206 must be signed by the persons receiving the property, indicating the date of receipt. Information about the return of property is indicated on the same line as its release.

According to paragraphs 24, 25 of the Instructions for the application of the Chart of Accounts for Budget Accounting (approved by Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, hereinafter referred to as Instruction No. 162n).

"24. Reflection in the accounting of operations for the movement of material reserves within the institution is carried out in the registers of analytical accounting of material reserves by changing the materially responsible person on the basis of the following primary documents:

Request-invoice (f. 0315006);
Menu - requirement for issuing food products (f. 0504202);
Statement for the issuance of feed and fodder (f. 0504203);
Statement of issuance of material assets for the needs of the institution (f. 0504210).

25. Write-off of materials and food products is carried out on the basis of:

Menu - requirement for issuing food products (f. 0504202);
Statement for the issuance of feed and fodder (f. 0504203);
Statement of issuance of material assets for the needs of the institution (f. 0504210);
Waybill (f. f. 0340002, 0345001, 0345002, 0345004, 0345005, 0345007), used to write off all types of fuel;
Act on write-off of inventories (f. 0504230);
Act on the write-off of soft and household equipment (f. 0504143), used for the write-off of soft equipment and utensils. In this case, the dishes are written off on the basis of the data in the Warehouse Registration Book (f. 0504044).”

By Order of the Ministry of Finance of Russia dated August 17, 2015 No. 127n, changes were made to Instruction No. 162n, however, the list of documents justifying the transfer of inventories into operation and their write-off from account 05 “Material inventories” has not changed.

Therefore, in the document Write-off of materials

, used in the program “1C: Accounting of a State Institution 8” to write off the Ministry of Health from account 105 00 “Material Inventories”, only the documents listed above and the Accounting Certificate (f. 0504833) are generated.
And in the document Receipt of materials other
, used to register the receipt of material stocks returned from use to the warehouse, a receipt order is generated for the acceptance of material assets (non-financial assets) (f. 0504207).

A card (book) for recording the issuance of property for use (f. 0504206) is a form of operational warehouse accounting, which is focused on paper document flow. This form is entered by hand by the storekeeper in the warehouse.

Order forms f. 0504206, you can go to a printing house or print out the form from the Ministry of Finance website and keep it on paper.

It should be noted that the software product “1C: Clothing Allowance 8” is intended for maintaining operational records of uniforms and special clothing and footwear, personal protective equipment and other property transferred for personal use in accordance with issuance standards. It keeps records of the standards for providing employees with property, and provides for the formation of such documents as the Uniform Accounting Card (reinforcement card, personal card of the employee); Personal card for recording the issuance of personal protective equipment (appendix to the order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n), Card (book) for recording the issuance of property for use (f. 0504206).

Data synchronization has been implemented in the programs “1C: Clothing Allowance 8” and “1C: Public Institution Accounting 8”.

The personal card for recording the issuance of PPE, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n, is also focused on keeping records on paper. At the same time, the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment, approved by Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n, stipulate that the employer has the right to keep records of the issuance of PPE to employees using software (information and analytical databases) . The electronic form of the registration card must correspond to the established form of the personal registration card for the issuance of personal protective equipment. At the same time, in the electronic form of a personal record card for the issuance of PPE, instead of the employee’s personal signature, the number and date of the accounting document on the receipt of PPE, on which the employee’s personal signature is indicated, are indicated.

In the Personal Card for recording the issuance of PPE and the Card for recording the issuance of property for use (f. 0504206) generated in the program “1C: Clothing Allowance 8”, instead of the employee’s personal signature, the name, number and date of the document on receipt and return/write-off of the property after the expiration of the wear period are indicated. /suitability.

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Shelf life of the warehouse accounting book M-17

As mentioned earlier, the warehouse inventory ledger is started once a year at the very beginning. The book should be finished at the end of this year. During this period of time, it must be filled out by warehouse service employees and, accordingly, stored with them. After the specified period, the book is submitted to the accounting department for verification and then deposited. Archival storage of inventory books is carried out within the period of time allotted by regulatory documents. In this case, the storage period cannot be less than five years from the date of closure of the document.