Form MB-2 (Card for accounting for low-value items): download sample and form

Form MB-2 (Card for accounting for low-value items)

Organizations that own inventories organize a warehouse accounting system in the company to ensure their safety. This is due to the need to ensure proper control over the safety of valuables, as well as to comply with an important rule reflected in the Federal Law “On Accounting” - every fact of economic life must be documented.

Changes in 2013 allowed Russian enterprises and merchants to use independently developed forms of primary documents. For the most part, subjects of economic relations use the forms contained in the album of a unified “primary” as a basis.

What is the MB-2 form?

If the organization has material assets in the form of equipment or work clothes, we can talk about the presence of low-value property. Despite the low cost, the accountant must ensure control over the issuance of this property to employees.

For this purpose, Goskomstat has developed a primary document in the MB-2 form “Card for recording low-value and rapidly wearing objects.” The document was approved by Resolution No. 71a of October 30, 1997. and has a form in accordance with the OKUD 0320001 classifier.

We recommend that you familiarize yourself with an example of the MB-2 form.

Important! The accounting card is used to reflect the fact of transfer of low-value and rapidly wearing property to a company employee for long-term use.

Why do you need the MB-2 form?

Like any other property, low-value and wearable items are used in work by employees of the enterprise. The period for their use is quite often limited in time, and they must be issued only against receipt.

Most often, the MB-2 form is issued for such things as bags, gloves, stationery, hygiene products, etc.

The accounting card, which refers to primary documentation, allows you to track where, for what purposes and in what quantity items considered of low value were transferred. This also includes information about who and when they were issued, and when and to what extent they were returned.

Thus, property is accounted for in the current activities of the company and used products are written off.

Step-by-step instructions for filling out

The unified card form can be divided into several parts, each of which must contain the information necessary for disclosure, namely:

Document header – includes information about the organization;
The table required to reflect the data on the document being compiled and the accounting accounts, let's call it Table 1;
Information about the employee accepting valuables for use;
A table used to disclose information directly about low-value property (Table 2).

Let's take a closer look at all the components of the MB-2 accounting card.

Document header:

Company name;
Division name.

Table 1:

Date of drawing up the card;
Operation type code;
Subdivision;
Kind of activity;
Accounting accounts (correspondent account and analytical accounting account);
Personnel number of the employee of the organization - the recipient of the valuables.

Information about the company employee:

Surname and initials;
Profession;
Position held in the organization.

Table 2:

The item to be transferred (name of the valuables and brief characteristics, nomenclature number accepted by the company);
Information on the number of items issued, date of transfer and signature of the employee;
Information about low-value property returned to the organization by the employee (quantity, date, signature of the receiving storekeeper of the company);
Document – the basis for disposal of objects (number and date);
Service life of low-value objects;
Number of the technical passport of the property.

The completed document must be confirmed by the person who compiled it. For this purpose, the employee authorized to fill out puts his signature and transcript on the MB-2 card, and also indicates the position and date of preparation of the document.

We recommend that you familiarize yourself with an example of filling out the MB-2 form.

Important! The main meaning of the MB-2 card is to record the movement of objects during their use and reflect these actions in accounting.

Author of the document

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Standard intersectoral form No. MB-2

Approved by a resolution of the State Statistics Committee of Russia

dated 10.30.97 No. 71a


	OKUD form
Organization		according to OKPO
Structural subdivision

	Date of preparation	Operation type code	Structural subdivision	Kind of activity	Corresponding account
	account, sub-account	analytics code commercial accounting

Last name, i., o.
Profession
Job title

Item		Issued			Returned
name, brand, size	nomenclature number	date	quantity	signature of the worker (foreman)	date	quantity	storekeeper's signature
1	2	3	4	5	6	7	8

Reverse side of form No. MB-2

Item		Issued			Returned
name, brand, size	nomenclature number	date	quantity	signature of the worker (foreman)	date	quantity	storekeeper's signature
1	2	3	4	5	6	7	8

Filled out the card
		(job title)	(signature)	(full name)
»	»		20	G.

Download the document “Registration Card for Low-Value and Wearable Items (Standard Interindustry Form N MB-2)”

Typical mistakes when drafting a document

Despite the fact that the accounting card does not belong to the category of documents difficult to fill out, some violations still occur in the work of responsible persons.

Let's look at the table for typical violations observed when filling out a low-value property registration card.

p/p	Typical violations when filling out an IBP registration card
p/p	Error	Adjustment methods
1	The number of transferred valuables is incorrectly indicated on the low-value items registration card.	If this violation is not detected in a timely manner, a discrepancy between the actual amount of valuables and the accounting amount may occur. As a result, it is extremely important to detect errors in filling out in a timely manner and eliminate them. The incorrect cell value should be crossed out and the correct quantity indicated next to it. The correction must be certified with the signature of the employee of the organization responsible for filling it out, as well as with the phrase “believe the correction.”
2	The document in the MB-2 form does not reflect data on objects from the technical passport, such as service life and passport number.	Companies are allowed to use both standardized and independently developed sample forms, provided they contain the required details. Technical information is classified as mandatory for disclosure. Accordingly, regardless of the form of data presentation, it is necessary to indicate this information in the document.
3	The MB-2 registration card does not contain the signature of the person responsible for filling out the form.	The employee filling out the document is essentially the financially responsible person who transfers the IBP. Thus, if discrepancies are identified, responsibility can be assigned to the authorized employee. If there is no signature on the document, recovering the missing items will be problematic.

How to create a card, document features

If you found yourself on this site, it means that you most likely needed to create an accounting card for low-value and high-wear items.

First of all, let's say that now almost any internal documents can be made in free form (since 2013, the mandatory use of unified forms has been abolished at the legislative level).

You can create your own accounting card in any form, but if your company has its own template developed and approved in the accounting policy, draw up the document according to its type. In addition, many companies prefer to use previously commonly used standard forms, in this case it is the MB-2 form. This is due to the fact that you don’t need to think much about the structure and content of the card; the finished sample is convenient and easy to fill out, which greatly facilitates the work of storekeepers and other employees of the organization who use this document.
The next point regarding the design: information in the form can be entered by hand (without blots, errors or edits, legible and understandable) or on the computer, but if you created an electronic form, it must be printed. This is necessary so that responsible persons can sign their autographs under it.
Place a stamp on a document only when the requirement to use stamps for approval of documentation is specified in the local regulations of the enterprise.

Make the card in one copy , enter information about it in a special accounting journal - these should be available in all organizations.

Place the completed and signed form in a folder with other similar papers and keep it for the period prescribed by law or established in the regulatory documents of your company.

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Form MB-2. Registration card for low-value and wear-and-tear items - sample filling, form