Unified form M-7: how to fill out the act correctly, sample 2022

Materials include raw materials, basic and auxiliary materials, purchased semi-finished products and components, fuel, containers, spare parts, construction and other materials. In the article we will tell you about an example of filling out M-7, and we will give the procedure for compiling it.

Receipt of materials to the organization is carried out in the following order:

a) under sales and purchase agreements, delivery agreements, and various agreements in accordance with the law
b) by producing materials on our own;
c) making a contribution to the authorized (share) capital of the organization;
d) received by the organization free of charge, including under a gift agreement

Receipt of materials to the organization

The organization receives materials that are received under various types of contracts from the supplier (shipper) primary documents (consignment notes, waybills, invoices and accompanying ones (specifications, quality certificates). Read also the article: → “Bill of lading (Bill of Lading). Form and example of filling out Form 1-T." The organization must have established a procedure for receiving, registering, checking payment documents for incoming materials, taking into account the conditions specified in the contract and the functional responsibilities of divisions (departments, warehouses) and officials.

In this case it is necessary:

register documents in the journal of incoming cargo;
check for compliance with terms, quantity, product name
monitor the correctness of calculations in settlement documents;
pay settlement documents in full or in part
determine the actual extent of liability in case of violation of the terms of the contract;
Submit primary documents to the organization’s accounting department on time in accordance with delivery deadlines.

Materials accounting documents

To receive materials from the supplier's warehouse or from the transport organization (organization), the authorized person is issued the appropriate documents and a power of attorney to receive the materials. The power of attorney is issued in the manner prescribed by current legislation.

Registration of a power of attorney to receive

A power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by the constituent documents, with the seal of the organization attached. A power of attorney on behalf of a legal entity based on state or municipal property to receive or issue money and other property assets must also be signed by the chief accountant of this organization.

A power of attorney that does not indicate the date of its execution is considered invalid.

Acceptance of materials from transport and communications organizations in terms of quantity and quality is carried out taking into account the rules in force in transport and communications agencies, respectively, and the terms of contracts (purchase and sale, delivery, cargo transportation, etc.). Invoices, waybills, acts and other accompanying documents for received goods received by the organization are transferred to the relevant division of the organization (materials and technical supply department, warehouse, etc.) as the basis for acceptance and receipt of materials.

If it is determined that the received materials do not comply with the range, quantity and quality specified in the supplier’s documents, as well as in cases where the quality of the materials does not meet the requirements (dents, scratches, breakage, breakage, leakage of liquid materials, etc.), acceptance is carried out by the Commission , which formalizes it with an act of acceptance of materials.

What is important to remember

The act must be completed in 2 copies. One is sent to the accounting department in order to reflect the transaction in accounting. The second will be necessary to write and send a claim to the supplier. It is transferred to the purchasing department or also to the accounting department, and then it is sent to the supplier company along with the claim.
Once completed, the document must be kept in the organization for 5 years.
Correcting factual errors, such as an incorrectly indicated date or amount, etc., must be done in the standard way: cross out the error, write the correct data on top, endorse the corrections with the phrase “Believe the corrected” and a signature. Corrections must be made by notifying all members of the commission.

Why is Act M-7 needed?

To register material assets that are not accompanied by payment documents and have discrepancies with the data from the accompanying documents, an act of acceptance of materials is drawn up in form No. M-7. This form can be the legal basis for making claims against the supplier.

The act of acceptance of materials includes data on accepted values such as brand, sign, seal integrity, weight, quantity and others. The missing amount of materials, the condition of the packaging and containers at the time of acceptance are separately noted. The report is drawn up by an authorized commission, which includes a representative of the supplier or a disinterested organization, a representative of the receiving supply department and the warehouse manager.

How to correctly fill out a materials acceptance certificate

At the top of the act, the names, addresses, telephone numbers, sender, supplier and recipient of the materials are indicated, as well as the place where the act was drawn up, the start and end time of acceptance. If the cargo was insured, then the insurance company is indicated. In addition, the corresponding lines indicate the number of the quality certificate, the number and date of the accompanying document (invoice), the number and date of the contract for the supply of materials.

On the 1st page of the form, in the section “According to the accompanying transport documents,” the data from the supplier’s invoice is indicated.
On the 2nd page, the storage conditions of the products at the recipient's warehouse, the condition of the containers and packaging of the products are written. It also indicates how the quantity of missing products was determined.
On the 3rd page of the act, the identified information about defects, damage, shortages and surpluses of materials with the exact quantity and cost is indicated.
The 4th page contains the conclusion of the acceptance committee and lists the documents attached to the act.
The act is drawn up by the commission in two copies with the obligatory participation of the financially responsible person and the supplier’s representative.

Each member of the commission, including the storekeeper who receives the materials, signs the act. The act is approved by the head of the organization receiving the materials.

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Registration of M-7 without documents with received materials

Form M-7 is also issued when accepting materials received without documents; is the basis from a legal point of view for filing claims against the supplier (sender). When filling out the M-7 form, the necessary data on the MC, for which there are no special lines, are indicated in the “Other data” section.

The “Passport data” column is filled in if the discrepancies concern materials containing precious metals and stones. The act is drawn up by a selection committee consisting of at least three people, in the presence of the person responsible for storing the materials and a representative of the supplier or, in his absence, a representative of a third-party (disinterested) organization.

What to do if you have no documents

There are cases when material arrives without accompanying documentation. This is a violation. When accepting any cargo, goods or material, at least one document from the following list must be present:

Waybill.
Quality certificate.
Packing list.
Invoice.

If there is no certificate from the list, you must contact the supplier and inform him about the problem. If the documents are lost, the receiving party is obliged to draw up an M-7 act to post the received material.

Drawing up an act: features

The act is filled out in two copies. One copy, together with the accompanying documents (waybill, invoice, etc.) is given to the accounting department to record the movement of goods, the other - to the supply department or also to the accounting department - to file a claim with the supplier (sender). If the act is drawn up in form M-7, it is not necessary to draw up a receipt order in form M-4. Read also the article: → “Invoice: sample filling 2022, form.”

General information

Form M-7 was approved in 1997, on November 30, by Resolution of the State Statistics Committee No. 71a. But since 2013, all unified forms have ceased to be mandatory. The company can decide on its own whether to use ready-made forms or develop its own. Both options will need to be recorded in the accounting policy. It is important to remember that self-created forms must have a number of mandatory details in order to have legal force.

For your information! The act of acceptance of materials is the legal basis for writing a claim to the supplier organization. If the company draws up an act in Form M-7, there is no need to fill out a receipt order in Form M-4.

The document is filled out and signed by a specially convened selection committee. It must include a financially responsible person, for example, a storekeeper, and a representative of the organization sending the goods. You can also invite a representative of the consumer protection committee or an employee representative of an uninterested company.

Actions such as creating a commission and filling out an act in form M-7 are necessary to document the presence of discrepancies in the quality and quantity of goods with the data of the accompanying documentation. In turn, a correctly completed materials acceptance certificate is confirmation that there was a discrepancy between the indicators. If such paper is not completed, the supplier will be able to go to court, since there will be no evidence of discrepancies in the data on the materials. That is why it is important for the company receiving the cargo to document defects or shortages in a timely manner and in accordance with all the rules.

We fill out the act of acceptance of materials in form M-7

The form consists of 4 sheets, each of which must be filled out.

First sheet

First of all, indicate the following information:

act number;
name of company;
OKPO code;
date of drawing up the act;
place of compilation;
start and end times of materials acceptance (indicate hours and minutes);
information about accompanying documents;
name, address, telephone number of the sender, supplier, recipient, insurance company;
date of dispatch of materials from the sender's warehouse;
details of the supply agreement.

Next is a table where you need to indicate how many and what products were listed on the accompanying transport documents. All this data must be taken from the supplier’s invoice or other documents.

So, you need to enter into the table:

A mark on the sealing of the cargo.
Number of seats.
Type of packaging.
Product name or container numbers.
Units.
Weight of cargo.
Special notes from the sender on the waybill.

Then there is a table with information about the date and time when the cargo arrived at the destination station, was issued, a wagon or other vehicle was opened, and the cargo was delivered to the warehouse of the recipient company.

Second sheet

Here it is necessary to describe the conditions for storing materials in a warehouse or other premises of the recipient organization, in what condition the containers and packaging were at the time of inspection of the products. Next, you need to indicate by what method the quantity of missing products was identified: weighing, counting, measuring, etc.

Third sheet

Here you need to enter data about defects, shortages or surpluses of products. First, fill out a table with information such as transaction type code, structural unit, type of activity, warehouse, supplier code, corresponding account, and accompanying document number.

The second table should contain the following information:

name and nomenclature number of material assets;
units of measurement (name and code);
actual data and documents on the type, quantity, price and amount of goods;
serial number of the record according to warehouse documents;
data on defects, damage, as well as shortages and surpluses (quantity, amount);
passport ID.

Fourth sheet

On this sheet the selection committee writes its conclusion and contains a list of attached documents. Next, the members of the commission put their signatures, in addition, indicate the details of the documents on the powers and the name of the organization that issued them.

At the very end, they put the date when the material assets were accepted and capitalized, indicate the details of the commercial act, and the warehouse manager puts his signature.

Attention! The act must be approved by the head of the organization receiving the cargo. He indicates his position and signs on the first sheet in the upper right corner.

All the subtleties of filling out the act of acceptance of materials form M-7

The document, the act of acceptance of materials, has an intersectoral standard form approved by the Decree of the State Statistics Committee of Russia dated 1997 - form M-7.
The need for the M-7 form

This act applies:

When accepting valuable cargo that has quantitative and qualitative discrepancies, as well as differences in assortment, the supplier is obliged to provide appropriate invoices for all these features;
To accept materials that do not have documents;
To be used as a legal document when it is necessary to provide evidence or claims to the supplier.

Sample of filling out an act of acceptance of materials, form M-7 - download.

Important: if form M-7 is used, a receipt order according to form M-4 is not drawn up.