The legislative framework
The enterprise compiles a list of inventory and material assets independently. Usually these include various tools for work, lighting fixtures, office supplies, household goods and more.
To record low-value property and wearable items, they usually use the intersectoral form No. MB-2, approved by Resolution of the State Statistics Committee of the Russian Federation No. 71a of October 30, 1997. It is simple, convenient and personalized.
Personal cards for issuing tools are designed to control inventories with a low book value. Until 2003, there was even a limit - no more than 2000 rubles. Now this rule does not apply. Each company has the right to set its own limits in accordance with its accounting policies.
Another option, which is often recommended for use, is specialized form No. 423-APK, approved by Order of the Ministry of Agriculture No. 750 of May 16, 2003.
IMPORTANT!
It must be remembered that Order No. 750 was canceled by Order of the Ministry of Agriculture of Russia dated August 14, 2020 No. 480. In this regard, this form cannot be used as an official one. But the company has the right to use it as a basis for developing its own inventory cards, household goods and tools.
Since such standard documents relate to primary documentation, they are not mandatory. The employer has the right to develop the form independently, including the required details (Part 2 of Article 9 402-FZ of December 6, 2011).
ConsultantPlus experts discussed how to take into account the operation and disposal of inventory items. Use these instructions for free.
How tools and inventory are taken into account
The organization secures a list of tools, equipment, and material assets independently. Typically, material assets include:
- furniture, office equipment;
- household and lighting appliances;
- stationery and household supplies, etc.
In accounting, material assets are classified either as fixed assets (fixed assets) or as inventories. The classification of property depends on the value and useful life.
IMPORTANT!
Fix in the accounting policy the composition of inventory items, accounting rules, the procedure and methods for writing off their value as expenses.
Property objects are accepted for accounting at the actual purchase price. Usually VAT is not included in this cost (exception is the use of materials for activities not subject to VAT). Accounting for inventories is carried out according to new rules: on January 1, 2022, the new FSBU 5/2019 came into force (Order of the Ministry of Finance No. 180n dated November 15, 2019). PBU 5/01 has been cancelled.
Accounting for fixed assets is carried out according to PBU 6/01 (Order of the Ministry of Finance No. 26n dated March 30, 2001). If you include tools and inventory as part of fixed assets, generate special documents for fixed assets. Typically, organizations use unified forms from Goskomstat Resolution No. 7 of January 21, 2003:
- OS-1 - act of acceptance and transfer of property;
- OS-1b - act of acceptance and transfer of a group of fixed assets;
- OS-2 - invoice for internal movement;
- OS-3 - acceptance certificate for repaired objects;
- OS-4 - write-off act.
Inventories include assets that are consumed within the normal operating cycle or are used for no more than 12 months (clause 3 of FSBU 5/2019). The cost in this case does not matter.
If you take into account tools and household supplies in the inventory, capitalize the materials according to the consignment note (TORG-12) and the receipt order M-4 (Decree of the State Statistics Committee No. 71a of October 30, 1997). To account for low-value property, other forms from Resolution No. 71a are usually used - the MB-2 tool card, the M-17 materials accounting card, and the M-11 demand invoice for internal movement of goods and materials. All these documents are not mandatory; organizations have the right to develop their own primary documents, including mandatory details (Part 2 of Article 9 402-FZ of December 6, 2011).
How to fill out form MB-2
Usually it is filled out by the storekeeper, one copy for each employee. A typical instrument registration and issue card has two sides. On the front (after the name of the organization and structural unit) you should fill out a small plate. It indicates the date of compilation, structural unit (once again), type of activity, corresponding account and personnel number of the recipient. Below, in a separate line, write the full name, profession and position of the employee who received the tool.
IMPORTANT!
Form MB-2 is maintained separately for a specific employee. In this regard, his full name. and the position appears there initially above the table.
Then we fill out the main table. It contains information about the equipment issued:
- his name;
- item number;
- date of issue and quantity;
- then the date and quantity of the return;
- service life of material assets;
- number and date of disposal act (if the asset was disposed of during use).
The employee who received the inventory signs in a special column in the “Issued” block, and the storekeeper signs in the “Returned” block. The back side is filled in when the lines on the front side run out. At the bottom of the reverse side is the signature of the employee who filled out the paper and the date of completion.
Requirements for state employees
State and municipal institutions are required to keep records according to special rules. The requirements for the organization of accounting are established not only by Law No. 402-FZ, but also by Instruction No. 157n. In addition to exceptional accounting rules, public sector institutions operate using unified primary documents. The forms are approved by a separate Order of the Ministry of Finance No. 52n.
The warehouse accounting card in a budgetary institution has a slightly different structure. But the filling principle is practically no different from the unified M-17 form. The form for state employees has OKUD 0504043. It is filled out separately for each type of inventory in storage. That is, for each asset received at the warehouse, you will have to create a separate document. Maintaining warehouse records cards in a budgetary institution is suitable for a small amount of material reserves.
Form 423-APK
This card is filled out by analogy with MB-2, but it is generated only for a group of property assets. The front side of the card is signed by the responsible employee. The reverse side of 423-APK should only be filled out when it is time to write off a means of production. The initial data should be taken from the conclusion of a specially assembled commission.
This is what a completed 423-APK card looks like:
Using standard samples, it is possible to create a tool accounting sheet in the organization. The form for such a statement No. 422-APK is provided in Order of the Ministry of Agriculture No. 750, which can be taken as a basis. Or make a journal based on the MB-2 form. Sometimes large enterprises use a personal accounting card in Form 131. You similarly have the right to use it as a basis.
Electronic card for recording the issuance of workwear and personal protective equipment - quickly and efficiently
Very often, an occupational safety specialist has questions related to the process of providing employees with workwear and personal protective equipment: how to automate the accounting of the issuance of workwear? How to ensure that each employee is provided with protective clothing on time and in accordance with the required sizes? How to get rid of paperwork? How to organize the maintenance of an electronic card for issuing personal protective equipment?
In accordance with the Labor Code of the Russian Federation, the employer is obliged to provide workers with special clothing, special footwear and other personal protective equipment. In every organization, at every enterprise, the employer is obliged to organize accounting and control over the issuance of personal protective equipment to employees in a timely manner and properly. The issuance of protective clothing to employees and the acceptance of protective clothing from them is registered by an entry in the personal record card for the issuance of personal protective equipment.
Let's take a closer look at what a personal card for recording the issuance of PPE is?
A personal record card for the issuance of personal protective equipment is an approved document used to record and record the fact of setting standards, the fact of issuing and returning protective clothing. The form of the personal card for recording the issuance of PPE is approved by the “Order of the Ministry of Health and Social Development of the Russian Federation” dated June 1, 2009 No. 290n and is uniform and mandatory for everyone.
A personal card is filled out for each employee of the organization who needs to be issued protective clothing and personal protective equipment, in accordance with established standard industry standards. The front side of the card stores information about the employee’s data (full name, personnel number, date of employment, size data), information about the name of the point of standard industry standards, information about the established standards for issuing workwear and PPE, information about the quantity and frequency of issuance. The reverse side of the personal card reflects information about the name of the PPE, the date and quantity of the PPE issued and returned, reflects the numbers of certificates or declarations of conformity, and the signatures of the person who received and accepted the PPE.
How to automate and simplify the process of accounting for the issuance of workwear?
Currently, clause 13 of the “Order of the Ministry of Health and Social Development of Russia” dated June 1, 2009 No. 290n establishes that it is possible to keep records of personal cards for issuing protective clothing and personal protective equipment in electronic form.
When maintaining a personal record card for issuing PPE in electronic form, instead of an employee’s signature informing about receipt, information about the issuance document containing the employee’s signature is recorded. This document can be drawn up in the form of a record sheet for the issuance of workwear, summarizing information about the issuance for several employees.
The Occupational Safety and Health program has established a mechanism for maintaining a personal card for overalls and personal protective equipment in electronic form. The Occupational Safety and Health program allows you to create a personal card for each employee by pressing one button, after entering the necessary information in the documents.
Let's consider the algorithm for creating an electronic personal card in the Occupational Safety and Health program:
1. At the first stage, it is necessary to fill out the document “Establishing standards for workwear, PPE,” which helps us register the fact of establishing standards for issuing workwear, PPE. The program provides the ability to set standards for departments, for professions, for individual workplaces, for specific employees, for harmful factors and for hazardous substances. When choosing a profession and a TON item, the program itself will indicate the frequency and required quantity for issue, and also indicate the wear period and the “Assign” status.
2. Next, you need to fill out the document “Establishing the needs for workwear, PPE” . This document helps us automatically generate a list of employees and a list of necessary workwear, in accordance with previously established standards. The “Fill” - “Fill in accordance with all standards” button allows employees to quickly and conveniently fill out the tabular part.
3. The next step, subject to the availability of PPE in warehouses, issuance can be issued. To do this, we will fill out the document “Issue of workwear, PPE” , which reflects the fact of issue of workwear and PPE for use to an employee, department, or workplace. The tabular part “Workwear and PPE” can be filled out automatically (using the menu commands of the “Fill” button above the tabular part of the document) according to the needs of individuals. persons, for an employee, for employees in a department.
After filling out the document, you can easily print out the “Registration Sheet for the Issue of Workwear MB-7” , the number and date of which will be reflected in the electronic personal card for issuing PPE, in the column “signature of the recipient”; the employee only has to sign the record sheet for the workwear.
4. The last, final stage is the formation of an electronic personal card for the employee, all data is transferred to it automatically.
What applies to low-value OS
To answer this question, you need to check the balance sheet and depreciation groups. Most often, funds accounted for in this way have a useful life of up to a year and require constant replacement (FSBU 5/2019). For example, various spare parts, gloves, bags, stationery items, household equipment, etc.
For example, let’s see if a card for issuing power tools is needed. Usually it lasts longer than a year, and it is possible to classify it at least in the first depreciation group. Then this document is not needed. But if the cost of a power tool is below the limit established by the accounting policy, then you have the right to count it as inventory. Then you will need an inventory card issued to the employee.
for free
After preparing financial statements, institutions need to prepare public disclosure of their indicators. In particular, from 2022, mandatory general requirements for the minimum composition and procedure for presenting such information are established in the Federal Accounting Standard for Public Sector Organizations “Presentation of Accounting (Financial) Statements”, approved by Order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 260n. The permanent transfer of an employee to another position is used quite often, for example, when promoted, for medical reasons. Questions arise when an employee who wants to be transferred has a fixed-term employment contract, but is transferred to an open-ended one, or an employee works under an employment contract for an indefinite period, and now a fixed-term contract is concluded. What to do in such situations? What documents should I fill out? Let's figure it out.
