Acts of acceptance and transfer, write-off, inventory, capitalization

Document year: 2019

Document group: Acts

Type of document: Act

Download formats: DOC, EXCEL, PDF

Accounting, storage and write-off of an organization's material assets is carried out in accounting using special documentation. To determine the person responsible for inventory items, write off or transfer valuables for storage, special acts are drawn up.

These are primary accounting papers, which are drawn up in two or three copies (depending on the purpose of preparation) and signed by at least two participants: the one who transfers the goods and materials and those who accept.

Let's talk in more detail about the document flow regulating the accounting of material assets. A sample act can be downloaded at the end of the article.

Act of acceptance and transfer of material assets

To transfer valuables from one person to another, an act of acceptance and transfer of goods and materials is drawn up. This is the simplest example of document flow in the accounting of material assets.

In life, drawing up a deed form is required:

when changing the financially responsible person. The act assigns financial responsibility to a certain employee: if he resigns and someone else is hired in his place, a transfer and acceptance certificate must be drawn up;
when making transactions involving the purchase (or sale) of valuables;
when transferring inventory items for temporary or safekeeping

The form of documentation is not enshrined in legislation, so entities use their own developed templates. Samples and rules for accounting for inventory items are fixed in the accounting policy.

Regardless of the forms and templates, according to the Law “On Accounting”, any primary document, including the acceptance and transfer act of goods and materials, contains:

mandatory identification details (name, date of compilation, information about the company);
information about the transferred valuables (description, size, quantity, cost, codes and numbers assigned in accounting);
information about employees who transmit and receive values.

The employee who receives and the one who transmits must put a handwritten signature.

The act is drawn up in triplicate. In addition to the participants in the acceptance and transfer, the paper is signed by the head of the company (or an authorized person).

When changing the materially responsible person, acceptance and transfer can be carried out through the mediation of the organization itself:

the replaced MOL transfers goods and materials to the company;
the company assumes financial responsibility;
When hiring a new employee, the organization transfers inventory and materials according to the act to him.

The act is drawn up in two copies:

when issued to an employee who abdicates responsibility (upon dismissal, change of position or transfer to another branch);
when issuing a certificate to an employee who accepts responsibility.

The documentation is used for accounting of inventory items.

Investigation of certain types of fraud

Currently, fraud in the field of compulsory civil liability insurance of vehicle owners (MTPL) is widespread. Ways to commit fraud in the field of compulsory motor liability insurance are: obtaining payment of insurance compensation higher than the insured amount by insuring liability for harm in several insurance companies; illegal receipt of insurance compensation by falsifying an insured event; increase in the cost of restoration repairs; obtaining insurance compensation by providing knowingly false information; obtaining a compulsory motor liability insurance policy after the occurrence of an insured event (retrospectively); replacing the registration plate when insuring a car by presenting an undamaged car with license plates that belong to the damaged car; replacing the driver at fault in a traffic accident with another person; deliberately provoking a traffic accident by a driver and a pedestrian; fraud with a car that is insured under a voluntary insurance contract; increase in insurance claims due to increases in other expenses; issuing a policy for passing a technical inspection or registering a car with the traffic police and its subsequent destruction as damaged; theft, forgery and illegal sale of insurance policies.

The methods of committing and methods of concealing a crime in cases of commercial fraud in most cases coincide, are in direct relationship and interdependence, although situations are not excluded when such an element as a method of committing a crime acts as an independent element of criminal activity.

04 May 2022 urisgkmo 631

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The act of gratuitous transfer of material assets

The main task of the act of acceptance and transfer of valuables free of charge is to determine the complete list of goods and materials and the fact of their transfer. Often such a document is attached to a gift or donation agreement, and the recipients of the values are various budget organizations:

hospital and various medical institutions;
schools, kindergartens;
social institutions;
religious organizations;
charitable foundations;
other subjects.

Like a standard act of transfer of goods and materials, on a free basis, it is necessary to indicate on the paper the basic details:

information about the document (date of signing and drawing up, name of the act and its number in the document flow);
information about the parties;
information about transferred values;
signatures of the parties.

If organizations have seals, you can put them in the place for seals.

Theft from a bank card, account

will take upon himself the protection of your interests at all stages of the case;
will submit a written statement about the incident to law enforcement agencies (for more information about the application to initiate a criminal case for fraud, follow the link), bank, insurance company;
will challenge the slightest violations of the norms of the criminal procedure code and the actions of the investigator;
collect the required evidence;
will draw up and file a civil claim in a criminal case if the culprit has not been found;
will receive a copy of the writ of execution and will appeal against the actions or inaction of the bailiff.

As practice shows, despite compliance with all the above recommendations, the victim - the card holder often has to independently prove the fact of theft of funds from a bank account. Evidence may include witness statements, the behavior of the victim himself, recordings from video cameras and video recorders, etc. In addition, it is necessary to prove the fact that the injured party has stolen amounts, which can be confirmed by providing certificates from the place of work about income, a loan agreement, etc.

Inventory act of inventory items

The inventory procedure is carried out to take into account the safety of inventory items. The manager independently determines the need for an inventory, usually in the following cases:

at the end of the year before the preparation and submission of the annual balance sheet and reports;
when changing MOL;
during reorganization and liquidation of the company;
in case of damage to assets in case of emergency;
when selling, buying or leasing.

Based on the results of the audit, an inventory act is drawn up, which is signed by members of the inventory commission.

There are no unified forms, but there are recommendatory samples. Companies are allowed to develop their own, but many use developed forms: INV 3, 4, 5 or 6 (depending on the situation).

In the standard act, you need to indicate the number of the inventory order, members of the commission and a list or in tabular form indicate the available inventory items with quantities and units of measurement. At the end - calculate the total and sign.

The act of installing material assets

The final stage of installing material assets, which confirms that the installation work has been completed in full, is the act of installing material assets. A commission is hired to compile it. Your own sample act is enshrined in the company’s accounting policies. Conventionally, any installation act is divided into three parts:

introductory or identifying (name and number of the document, date of preparation and signing, information about the company and members of the commission);
main The installed assets and installation location are described. If several names are used, you can arrange this part in the form of a table;
final. These are the signatures of the commission members and the head of the organization.

Like any act, the installation is documented in printed or written form on plain or branded paper.

Act of disposal of material assets

After the valuables are written off, they are disposed of. For this purpose, a commission is assembled that evaluates and analyzes the need for disposal, and with an act confirms the implementation of this procedure.

The recycling act is drawn up according to the template established by the company or in free form, handwritten or printed, on plain A4 paper or letterhead. The document must be signed by all members of the commission.

Important! Some categories of materiel must be disposed of in a certain order because they contain harmful substances. Then the disposal is carried out by a specialized company, and before that a disposal agreement is signed with it.

The main part of the act states:

valuables that are subject to disposal, the cause of defects and malfunctions, the lack of feasibility of repairs;
Based on the results, it is stated that the specified valuables have been disposed of and no valuables were capitalized during the procedure.

The act is signed by members of the commission and, if necessary, by the head of the company.

Theft from a bank card, account

Nowadays, more and more people use bank cards, and this, in turn, is used by fraudsters, constantly coming up with new ways to steal money from public accounts. Our lawyer in criminal and civil cases will help if there has been theft from a bank card or bank account: professionally, on favorable terms and on time.

If you discover theft of funds from a bank card, immediately report the theft to the bank and request that the card be blocked . You can block the card yourself via the Internet system or mobile application. Sometimes this is faster than calling a call center operator. However, it is still necessary to report the incident to the contact line operator.
immediately after calling the bank, immediately report the theft to the police by phone 02. This will record the fact that the owner of the bank card has contacted you and will complicate the attempts of unscrupulous police officers to illegally deny you the right to file a statement about the crime committed.
no later than the next day after receiving a notification from the bank about debiting funds from the account, come to the bank branch and submit a written statement about the theft of funds from the card and blocking the account. This will increase the likelihood of successful return of funds to the victim’s account.

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The use by a person of his own original document that is invalid (for example, expired), or an original document belonging to another person, or the presentation of an original document similar to it instead of an appropriate document does not constitute a crime under Part 5 of Article 327 of the Criminal Code of the Russian Federation.

7. Article 326 of the Criminal Code of the Russian Federation recognizes as a counterfeit of a state registration plate the manufacture of such a sign in violation of the procedure established by the legislation on technical regulation or the introduction of changes into a sign manufactured in the established manner that distort the symbols applied to it (for example, by extrusion, mechanical removal of the symbol (symbols) , erasures, touch-ups) and allowing a different interpretation of the state registration plate.

The act of registering material assets

The unified form M-35 is used to confirm the capitalization of valuables that the company receives during the dismantling and dismantling of buildings and structures. Capitalization occurs if the materials obtained during analysis are still suitable for use in the future activities of the organization.

The header of the act contains information about the organization, the customer and the contractor, as well as the appraisal organization (if involved).

By the way! The act is approved by the head.

Next, enter the date, the name of the structural unit and the type of activity.

The table states:

correspondent accounts;
information about material assets;
what was obtained during analysis;
which is transferred to the contractor for repeated work.

At the end, the paper is signed by the customer and the contractor.

Act on theft of material assets

The theft report is the final stage of the procedure for conducting an official investigation into the loss of valuables.

The documentation contains information about the members of the commission (there must be at least 2-3 people), then it indicates what was missing and in what quantity, and the damage caused is calculated. The following are the attachments: an explanatory note from the employee, an order to conduct an internal investigation, an inventory and reconciliation report, and economic calculations of the damage caused.

The theft report, together with the attached package of papers, is the evidence base for the judicial investigation of the case.

The act must be familiarized to the suspect (or thief), and also signed by all members of the commission. The theft report is drawn up in free form or according to the template established by the company.

If you have any questions, ask them to a lawyer in the chat. Don't forget to download sample acts for free.

Recommendations

Even if your company has not had problems with absenteeism, and the audit shows no theft of property, make sure that such situations do not occur in the future. Initially, bring the entire internal regulatory framework of the organization into compliance. Before demanding the performance of duties from employees, it is necessary to clearly formulate these responsibilities and write them down in job descriptions and regulations on the work of departments, sectors, directorates and departments.

An order to dismiss an employee at the initiative of the manager is not a way out of this situation. These actions must be justified, otherwise the decision will be challenged in court, and the company will have to pay compensation.

If a case of absenteeism associated with the theft of property is discovered, it is necessary to record everything as quickly as possible in the appropriate act and file a complaint with the police. It should be clear from the documents what exactly was stolen, who was absent from the workplace and for how long.

Compliance with these requirements will allow you to further protect the interests of the enterprise in court, compensate for damage and punish the guilty employee. If you encounter difficulties in drawing up such papers and bringing internal regulations to the required compliance, contact our qualified lawyers for help. You can by phone or through the form on the website.