Act of transfer of goods and materials to a new financially responsible person: download a sample when changing the MOL and internal movement of property from one to another

The procedure for transferring fixed assets when changing the financially responsible person

After the storage period for the order expires, it can either be transferred to the organization’s archives or destroyed (also in compliance with the established regulations).
At the very beginning of the form, in the middle of the line, write:

its number, date and place (locality) of creation.
document's name;

After this, proceed to the formulation of the main part.

Enter here:

justification, i.e.

The employee’s financial liability means his obligation to compensate for the damage caused to the employer.

... Attention Dears

The listed papers included in the documentation package are a sufficient legal basis for the transfer of powers from the employee transferring the property to the newly hired one.

In addition to the director, the document must be marked by the designated responsible person and the employee appointed as the supervisor.

The mark consists of the full names of the listed persons, the names of their positions and the time of their familiarization with the order.

There is no unified form of the order; it is drawn up on the basis of the office management system adopted in each specific enterprise or on the form of the established form for organizational documents. This document must contain the required details: name of the organization, title of the document (Order on change of materially responsible persons), date of its preparation.

Info

In the preamble, the manager indicates the goals and reasons for changing the person in charge. This is followed by the word “I ORDER”, and then the text about the change of the materially responsible person and the list of property transferred under his responsibility.

Also, this document appoints a person to whom the manager entrusts control over the execution of the order, which must be secured with the personal signature of the employer (with its decoding) and the seal of the enterprise.

A discrepancy between the results of the transfer act and the accountant’s primary documentation, as well as the postings, is evidence of a shortage of inventory or fixed assets due to their loss or negligence. The order of the manager, on the basis of which the commission is convened, is drawn up in the INV-22 form.

Conclusions The transfer of material assets between specialists can occur for various reasons, and the entire procedure must be carried out in accordance with existing grounds and legal requirements. A commission appointed by the head must participate in the process of transferring valuables and their inventory; the signatures of all its members must be present on the transfer act as evidence of the authenticity of the data specified in it.

Didn't find the answer to your question in the article? Receive instructions on how to solve your specific problem. This document contains a list of all valuables under the responsibility of the rotating employee, their accounting quantity, purchase price and market value. In addition, the act must display the details of the acceptance and delivery of the registered property and the date when the presence of the valuables was confirmed.

The order of the Ministry of Finance provides for mandatory endorsement of the acceptance certificate not only by the heads of the enterprise and structural unit, but also by the chief accountant. It is the latter who is responsible for additional verification of the compliance of the data specified in the act with the results of the audit.

OS-1 (approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7) is used primarily for registration and accounting of transactions of acceptance and transfer of fixed assets between organizations or transactions of acceptance (commissioning) of a created fixed asset. When changing the MOL, the object is not disposed of from the fixed assets or is re-included in the fixed assets and put into operation.

If you follow the Guidelines for the use of unified forms, strictly speaking, it is also not correct to use the Invoice for the internal movement of fixed assets, form OS-2, since this document is intended for registration and accounting of the movement of fixed assets within an organization from one structural unit to another, and when changing the MOL, the property itself does not move anywhere, it remains in the same departments, areas, etc. No special conditions are provided for its preparation. The mandatory requirements for its execution are as follows:

the serial number is indicated;
release date;
name of company;
the reason for the transfer of entrusted property;
from whom and to whom values are transferred;
transfer order (inventory);
information about the participants in the procedure;
appointment of the commission.

The order is signed by the head of the organization, or the person currently performing his duties. Change of financially responsible person: how to issue INV-26).

All information about surpluses and shortages identified during the operation in question is transferred to this statement. If, based on the results of the inventory, the commission finds surpluses, then they must be recorded in accounting at market value.

We carry out an inventory of fixed assets. An inventory check is understood as an action by the employer that ascertains the safety of the entrusted property or certifies the presence and extent of shortages of entrusted valuables. This procedure is necessary, since it is it that completes the formation of the legal basis for the transfer of authority for the safety of goods or other valuables belonging to the employer .

Next to each signature, a handwritten transcript of the surname is placed. ATTENTION: If a shortage is detected, the employee transferring the property must bear financial responsibility. The newly hired person accepts property only upon its availability.

The identified results are recorded in the Inventory Report. The discovery of a shortage or surplus of material assets must be reflected in the Statement of Results. Important details to pay attention to:

Before the inventory, all documents for the recorded property must be transferred to the accounting department, newly arrived assets must be capitalized, and those retired from use must be recorded as expenses.
Materially responsible persons must be present during the inspection.
The day the inspection is carried out must also be the day the act of acceptance and transfer of material assets is executed.

Useful video on the topic: Registration of acceptance and transfer of valuables When changing the responsible person, in addition to the inventory act, it is necessary to draw up an act of acceptance and transfer of property.

There are no clear instructions in the regulatory acts of the Russian Federation for conducting an inspection of inventory items when changing the MOL; the procedure and timing for its implementation are fixed by an internal order of the manager. The approved composition of the commission, the responsible employee and the employee who takes possession of the property take part in the inventory. This type of audit can be divided into four stages:

Transfer of documentation on property objects by the responsible person for consideration by the inventory commission.
Checking the actual availability of goods and materials and its physical condition.
Correlation between audit data and accounting data, identifying inconsistencies between these indicators.
Reflection of the inspection results in the appropriate inventory forms.

It should be noted that the dismissal of a materially responsible person without conducting an inventory is prohibited by law. If the MOL refuses to transfer valuables, this fact is documented in the protocol. If discrepancies between the actual availability of valuables and accounting data are identified, the commission draws up an act for calculating the amount of losses and, upon dismissal of the responsible employee, deducts this amount from his salary to compensate for losses.

Attention

An inventory and inventory alone is not enough to accept property. Acceptance of material assets upon employment is carried out by drawing up an act.

The legislation does not establish a standard form of the act, so its preparation is carried out arbitrarily, subject to certain requirements, namely:

the act reflects the list of accepted property in detail, including the price and physical characteristics of the MC}
the list is compiled according to the inventory records}
the date of acceptance and transfer of valuables is indicated}
the act is signed by both parties}
This document should be certified by the chief accountant and the head of the structural unit.

After all documents are properly completed and signed, the employee passing the MC can be released from his position or transferred to another job, in accordance with his wishes.

specialists conducting operations related to the circulation of banknotes of state and foreign currencies, precious metals}
everyone who is in one way or another connected with cash}
managers, administrators of hotels, trade enterprises, catering establishments}
trade workers - sellers, merchandisers}
heads of construction and other production departments}
storekeepers, managers and employees of pawnshops, storage facilities, other workers associated with the storage and transportation of valuables}
managers, pharmacists, pharmacists and technologists involved in the production and sale of medicines}
many other positions.
In addition to the list of positions with which a liability agreement is concluded upon hiring, there are also a number of jobs related to the maintenance of the company’s property.

Reception and transfer of material assets It does not happen that the accounting of material assets (MT) is 100% accurate; after all, people are not machines and can make mistakes. Therefore, the receiving employee must be sure that he is accepting cases in accordance with the documents, and for this they carry out acceptance, transfer or inventory of the MC.

Inventory is carried out not only when responsible persons are dismissed or hired, but also when they go on vacation, for example, when another person will replace him. Conduct an audit of the MC based on the Methodological Instructions for Inventory. At the enterprise, for these purposes, a commission is created, the composition of which is determined by order in form No. INV-22. The order indicates the start and end dates of acceptance and transfer of the MC and familiarizes all interested parties with the document.

Order on transfer of MPZ from one pier to another

Important: In the preamble, the manager indicates the goals and reasons for changing the person in charge. This is followed by the word “I ORDER”, and then the text about the change of the materially responsible person and the list of property transferred under his responsibility. Also, this document appoints a person to whom the manager entrusts control over the execution of the order, which must be secured with the personal signature of the employer (with its decoding) and the seal of the enterprise. Salary for April: do not make a mistake in the date of personal income tax transfer due to the May holidays This year, the first “portion” of the May holidays will last 4 days (from April 29 to May 2 inclusive). If your company's payday is the 1st or 2nd, you will have to pay the April salary early - on April 28th.

Read more: How to give a spouse jointly acquired property

On the same day, personal income tax must be withheld. Procedure

An employee’s financial liability is his obligation to compensate for damage caused to his boss. The MOL is appointed by order of the head. The need to change it may arise upon dismissal, transfer to another position, or for any other reason.

When registering a change of the financially responsible person, the following procedures must be followed:

An inventory is being taken.
Next, the receipt and transfer of the main financial flow and other valuables is formalized.

To change the MOL, an order is issued by the director -.

There is no unified form of the order - the paperwork system fixed in each specific organization is used to issue it.

An appropriate form may also be used.

The order to change the MOL is not the only document in the process of trusting material assets. After it is issued, a standard employment agreement is signed with the new employee, which sets out his financial responsibility. It can be either partial or complete.

If the employer does not use the standard form, extremely negative consequences may occur for him: if legal proceedings arise, such a document may be declared illegal.

And one more important point: the appointment and change of MOL is recorded in the following documentation:

additional agreement to the contract;
job description;
local regulations of the institution.

How is inventory taken?

Based on the provisions of paragraph 2 of Article 12 of the Federal Law of November 21, 1996 N 129-FZ, a change of MOL in an institution is always carried out using inventory actions.

The standard inventory process when changing the MOL is fixed by Methodological Instructions dated June 13, 1995 N 49.

Inventory is, among other things, an unscheduled check: whether the values reflected on the organization’s balance sheet are located, what condition they are in (are they properly protected).

The responsibilities and rights to issue finances and warehouse management processes are checked.

The procedure facilitates monitoring the safety of material assets, identifying and eliminating possible errors in accounting and the work of materially responsible persons.

To carry out the inventory, a special commission is appointed. The basis is an order issued by the manager.

Most often, the commission consists of the following categories of citizens:

employees of an administrative body;
employees – accountants;
other employees.

When the actual availability of property is checked, the financially responsible person himself is invited - in order to avoid additional disputes and questions (for example, if a shortage is suddenly revealed).

The procedure according to which the inventory is carried out is the same for any institution. It is carried out by authorized persons of the institution.

There must be a materially responsible person - he monitors the safety of property and the execution of all documentation.

Paperwork

The change of the financially responsible person is accompanied by the execution of the following documents:

Order to change the financially responsible person.
An order indicating that an inventory is being taken.
Inventory records.
A special statement - if the inventory suddenly reveals any deviations from the established standards.
The act of acceptance and transfer of cases and inventory items between the old and new materially responsible person.

Sample order

The order to change the MOL reflects the following details:

Name of the institution.
Title of the document.
Preamble, which should consist of the goals and grounds for changing the MOL.
Afterwards the leader inserts the word “I order.”
What follows is the text itself - a new candidate for the position in question is indicated.

The order also allows you to appoint a person to whom the boss imposes the responsibility for monitoring the implementation of the order. The employer must affix his personal signature (and decipher it), as well as the seal of the organization.

In addition to the manager, the following must sign the order to change the person previously appointed materially responsible: the appointed new employee and the employee who will exercise control.

The mark includes the initials of the above-mentioned citizens, the names of their positions and the time frame for their study of the document.

order to change the financially responsible person –word.

Act of transfer of goods and materials from one MOL to another

After carrying out the inventory and summing up its results, an act of acceptance and transfer of goods and materials is drawn up between the former financially responsible person and the new one.

To register the transfer of containers and goods when changing the MOL, you can use the standard form OP-18. The act can also be drawn up in free form.

It is important to remember the following point: it is necessary to reflect some details in the primary document.

The transfer and acceptance certificate must reflect:

document's name;
day of filling out the form;
the name of the company that compiled this document;
name of the form;
Full name and position of the previous and new financially responsible person between whom the property is transferred;
a list of transferred values indicating names, articles, quantities, and main characteristics;
personal signatures of all responsible individuals with explanations. That is, last names and initials or other details that make it possible to determine the identities of these citizens must be indicated.

It is possible to supplement the unified forms with the required details (or remove unnecessary ones). The fixed form of the document is necessarily fixed in the accounting policy of the organization.

act of transfer of goods and containers, form OP-18 – excel.

act of acceptance and transfer of goods and materials when changing the materially responsible person - word.

Upon dismissal

When a financially responsible person is dismissed, the procedure for transferring cases and inventory items is carried out in the same way.

If the financially responsible person agrees to resign of his own free will (for example, the retirement date has approached), the employer initiates an inventory, after which he documents its results and carries out the acceptance and transfer procedure.

The identified shortage can be written off or collected from the MOL if its guilt in the incident is proven.

If a new person is not found, then the cases are transferred to a temporary replacement person.

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Any manager of an organization is forced to change the financially responsible person over time. This process must be approached very carefully.

An inventory must be taken in advance, based on the results of which the receipt and transfer of cases and inventory items between the old and new MOL is formalized.

The article describes typical situations. To solve your problem , write to our consultant or call for free:

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Act of acceptance and transfer of material assets

Important

The identified results are recorded in the Inventory Report. The discovery of a shortage or surplus of material assets must be reflected in the Statement of Results.

The duration of an employee’s shift or daily work is regulated by the schedule.

It is used in cases where the enterprise or organization cannot implement the daily shift duration established for specific categories of employees.

The procedure for determining wages.

In this case, a salary or an hourly rate can be selected.

Enterprises are constantly faced with issues related to responsibility for the safety and use of material assets. Among them:

hiring or firing persons related to values{amp}gt;
conclusion of contracts for full financial responsibility{amp}gt;
carrying out inventories, audits, acceptance and transfer of MC{amp}gt;
establishing facts of theft, shortage, damage to valuables.

Only employees who have an employment relationship with the employer can be responsible for the use and safety of valuables, regardless of the form of ownership of the enterprise.

The Russian Ministry of Labor, in Resolution No. 85 of December 31, 2002, indicated a specific list of positions with which it is necessary to conclude agreements on full financial responsibility. These are the following specialties: In addition to the list of positions with which, upon hiring, a contract of financial responsibility is concluded, there are also a number of works related to the maintenance of the property of the enterprise.

The list of works approved by the Ministry of Labor includes: Compensation for damage by employees in an amount not exceeding the average monthly earnings is carried out by order (instruction) of the owner or his authorized body

The transfer of inventory items when changing the financially responsible person must always be accompanied by a mandatory inventory of property for such cases. These are the requirements of paragraph 2 of Article 12 of the Accounting Law.

The inventory is carried out in accordance with the procedure established by the order of the head of the organization, taking into account the requirements of the order of the Ministry of Finance of Russia dated June 13, 1995 No. 49

. The order issued in each case of inventory is registered in

(Form No. INV-23).

Based on practice, up to 10 working days are allocated to employees from among warehouse managers or storekeepers to conduct an inventory of material assets and hand over cases and positions. At the same time, the head of the personnel agency or the person performing his duties must be notified of the need to conclude an agreement on full financial responsibility with the new employee.

If the employee being replaced refuses to sign an inventory list and (or) a report indicating that there is a shortage of material assets, the new employee is assigned the actual material assets.

during the vacation period, his duties will be performed by other MOL organizations, and this is due to the expansion of the service area, an increase in the volume of work, Article 60.2 of the Labor Code of the Russian Federation.

This is not a change of MOL, but a temporary absence when the employee retains his job.

We remind you: in accordance with Art.

110 of the Labor Code of the Russian Federation, weekly uninterrupted rest must be at least 42 hours; The required number of breaks for rest and nutrition for individual workers should be determined with a labor protection specialist, depending on the established SanPiN and methodological recommendations. We are making changes to the schedule Application of Art.

74 of the Labor Code of the Russian Federation is also complicated by the fact that employees must be notified of changes made and their reasons no later than two months in advance. That is, the time frame for introducing the new schedule is significantly extended. From the above it follows that when developing a shift schedule, it is better to familiarize workers with the schedule one month in advance, and if it is necessary to make changes to the shift schedule, be guided by Art.

Art. 72 and 74 of the Labor Code of the Russian Federation, depending on the situation. For a more precise understanding of the procedure for drawing up a shift schedule, let’s look at this with an example.

An act of financial responsibility (form) for the return of valuables from the “old” MOL and for their transfer to the “new” one can be issued directly between the financially responsible persons. As a basis for the development of such an act, one can take, for example, the unified form No. OP-18 (Decree of the State Statistics Committee of December 25, 1998 No. 132).

At the same time, the transfer of goods and materials to a financially responsible person from one to another can be formalized through a third party - the employing organization, which accepts the values from the “old” MOL and then transfers them to the “new” one. In this case, the act of acceptance and transfer of material assets upon dismissal is drawn up in at least two copies (for the employer and employee) and will confirm the return of all transferred property and the absence of property claims against the resigning MOL on the part of the employer. And then 2 copies of the act are drawn up for the transfer of the values of the resigned MOL from the organization to the new financially responsible person.

We present the form of acts that can also be used to formalize the transfer of goods and materials when changing the MOL.

Date of article posting: 12/18/2014 The dismissal of an employee is always not a very pleasant event, especially if it is accompanied by a conflict between the employee and the employer. In cases where the employee is a financially responsible person (MRP) and leaves with a shortage, dismissal is especially unpleasant.

In order to avoid negative consequences and be able to compensate for the resulting damage, it is very important for the employer to comply with all legal requirements. Let's look at how to properly part with the MOL. What nuances may arise in such situations, and what to do if a deficiency is identified upon dismissal? Carrying out an inventory when changing the MOL Based on paragraph.

27 Regulations on accounting and financial reporting in the Russian Federation {amp}lt;1 when changing the MOL, inventory is carried out without fail.

The execution of the act of acceptance of the transfer of material assets to another person must be carried out strictly according to the MX-1 form developed for this, which, after drawing up the act, should be submitted for certification by a notary, in order to check the agreement for the correctness of its preparation and in order to avoid possible subsequent clashes with the law.

Procedure

When registering a change of the financially responsible person, the following procedures must be followed:

An inventory is being taken.
Next, the receipt and transfer of the main financial flow and other valuables is formalized.

To change the MOL, an order is issued by the director -.

There is no unified form of the order - the paperwork system fixed in each specific organization is used to issue it.

An appropriate form may also be used.

If the employer does not use the standard form, extremely negative consequences may occur for him: if legal proceedings arise, such a document may be declared illegal.

And one more important point: the appointment and change of MOL is recorded in the following documentation:

additional agreement to the contract;
job description;
local regulations of the institution.

How is inventory taken?

Based on the provisions of paragraph 2 of Article 12 of the Federal Law of November 21, 1996 N 129-FZ, a change of MOL in an institution is always carried out using inventory actions.

The standard inventory process when changing the MOL is fixed by Methodological Instructions dated June 13, 1995 N 49.

Inventory is, among other things, an unscheduled check: whether the values reflected on the organization’s balance sheet are located, what condition they are in (are they properly protected).

The responsibilities and rights to issue finances and warehouse management processes are checked.

The procedure facilitates monitoring the safety of material assets, identifying and eliminating possible errors in accounting and the work of materially responsible persons.

To carry out the inventory, a special commission is appointed. The basis is an order issued by the manager.

Most often, the commission consists of the following categories of citizens:

employees of an administrative body;
employees – accountants;
other employees.

The procedure according to which the inventory is carried out is the same for any institution. It is carried out by authorized persons of the institution.

There must be a materially responsible person - he monitors the safety of property and the execution of all documentation.

Paperwork

The change of the financially responsible person is accompanied by the execution of the following documents:

Order to change the financially responsible person.
An order indicating that an inventory is being taken.
Inventory records.
A special statement - if the inventory suddenly reveals any deviations from the established standards.
The act of acceptance and transfer of cases and inventory items between the old and new materially responsible person.

Sample order

The order to change the MOL reflects the following details:

Name of the institution.
Title of the document.
Preamble, which should consist of the goals and grounds for changing the MOL.
Afterwards the leader inserts the word “I order.”
What follows is the text itself - a new candidate for the position in question is indicated.

In addition to the manager, the following must sign the order to change the person previously appointed materially responsible: the appointed new employee and the employee who will exercise control.

The mark includes the initials of the above-mentioned citizens, the names of their positions and the time frame for their study of the document.

order to change the financially responsible person –word.

Transfer of wasps between financially responsible persons

It's fast and free! Legislation The requirements of Russian legislation regarding the appointment and reassignment of financially responsible persons are contained in Art. 224 of the Labor Code of the Russian Federation, the Federal Law “On Accounting” and the corresponding order of the Ministry of Finance. Before trying to delve into all the intricacies of the process of changing financially responsible persons, it is necessary to clarify who exactly can be appointed as such, according to the Labor Code of the Russian Federation:

persons who have reached the age of majority;
employees whose job responsibilities involve maintaining various values.

That. an employee who meets these requirements may be appointed as the responsible person to replace the previous employee. According to the Federal Law, this procedure is possible subject to the obligatory condition of conducting an inventory check.

We carry out an inventory of fixed assets. An inventory check is understood as an action by the employer that ascertains the safety of the entrusted property or certifies the presence and extent of shortages of entrusted valuables. This procedure is necessary, since it is it that completes the formation of the legal basis for the transfer of authority for the safety of goods or other valuables belonging to the employer .

It is carried out in the interval between the dismissal of the financially responsible person and the hiring of a new employee in his place. Next, the document is certified by the signatures of the parties and the signatures of the commission members. Next to each signature, a handwritten transcript of the surname is placed. ATTENTION: If a shortage is detected, the employee transferring the property must bear financial responsibility. The newly hired person accepts property only upon its availability.

(Form No. INV-23).

This processing is intended for the Accounting 3.0 configuration.

Allows you to automate the process of transferring inventory items between financially responsible persons.

The processing form indicates the financially responsible persons and the date of transfer, on which, at the “fill in” command, the balances of inventory items are generated in the “Tangible Assets in Operation” (MT) accounting accounts for the MOL specified in the “MOL (write-off)” detail. Using the command “Perform MC transfer”, a document of the type “Operations entered manually” is created with the corresponding transactions. For non-law-abiding citizens, the “Correspond accounts” flag is provided.

If the flag is set, a double entry will be created in the accounting register, otherwise the transactions will not be corresponded.

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This means that when financially responsible persons change, a separate order must be issued to conduct an inventory on the date of acceptance and transfer of cases, which is recorded in the logbook for monitoring the execution of inventory orders. Moreover, such an inventory is carried out only in part of the property assigned (listed) to a specific financially responsible person.

Please pay special attention to the fact that in accordance with paragraphs 2.10 of Methodological Instructions No. 49, when changing materially responsible persons (MRP), two signatures of the MOL must be present in the inventory lists: - the person who accepted the property must sign for receipt; - the person who handed it over - for the delivery of this property. Of course, both MOLs must be present during such an inventory and carry out the delivery and acceptance of property.

Act on acceptance and transfer of fixed assets, form No. OS-1 (approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7)

Important

How does the transfer of cases take place? After submitting an application to leave a position temporarily or due to dismissal, it is required to draw up documentation on the basis of which the resigning employee responsible for property transfers the affairs to his successor. As a rule, within two weeks allowed for work upon dismissal, the employer finds a new applicant for this position from among the applicants. An employee newly hired under an employment contract accepts material assets according to the acceptance certificate.

Accordingly, the person resigning transfers them. The order notes the timing of the audit and lists its entire composition. It is recommended to list each item separately, indicating the units of measurement, nominal quantity, price for each unit and the total value of the property.

The inventory can be completed either by hand or using computer technology.

What documents should be used to document the transfer of assets between financially responsible persons in one department? Is an order for inventory required when changing financially responsible persons (change dated 10/01/2010), if there is an order for mandatory inventory dated 09/22/2010? Is it possible to formalize the transfer of an OS invoice for internal movement, since it reflects the entire quantity of OS, or is an Acceptance and Transfer Certificate No. OS-1 required for each OS separately?

The obligation to carry out an inventory when changing financially responsible persons - on a separate basis, different from the annual inventory before drawing up annual financial statements - is established in paragraph 2 of Art. 12 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. According to paragraph 1.5 of the Guidelines for the inventory of property and financial obligations (approved.

How to conduct an inventory when changing the financially responsible person

; - the reason for the inventory - it is the change of the financially responsible person; — the period during which the inventory must be carried out; - the general name of the inventory property entrusted to the financially responsible person.

Example. Order for inventory when changing the materially responsible person Before the inspection begins, the employee handing over the property must sign in the header part of the inventory list that all expenditure and receipt documents for the property have been submitted to the accounting department, the values received under his responsibility have been capitalized, and the disposed assets written off as expenses (transferred to production, to other financially responsible persons) (clause 2.4 of the Methodological Instructions for Inventory).

The approved composition of the commission, the responsible employee and the employee who takes possession of the property take part in the inventory.

This type of audit can be divided into four stages:

Reflection of the inspection results in the appropriate inventory forms.
Correlation between audit data and accounting data, identifying inconsistencies between these indicators.
Checking the actual availability of goods and materials and its physical condition.
Transfer of documentation on property objects by the responsible person for consideration by the inventory commission.

It should be noted that the dismissal of a materially responsible person without conducting an inventory is prohibited by law.

If the MOL refuses to transfer valuables, this fact is documented in the protocol. If discrepancies between the actual availability of valuables and accounting data are identified, the commission draws up an act for calculating the amount of losses and, upon dismissal of the responsible employee, deducts this amount from his salary to compensate for losses. In contrast to the annual check of the availability of inventory items, inventory when changing MOL has some features.

In this case, the material assets that are the subject of the operation in question are considered, their weight, size, etc. are determined.

The question often arises whether the financially responsible person can carry out an inventory. Answer: maybe, if his financial responsibility in this case is not the subject of inventory. This answer is the same for both the transmitter and the recipient.

The management of the organization must provide the conditions and provide the necessary assistance in carrying out the operation in question to obtain the most objective and complete inventory result.

For this purpose, he (as necessary) should provide the members of the commission with relevant workers, measuring instruments, etc. Obviously, if the commission does not have the ability to fully count and measure material assets when conducting an inventory of the MOL, its results can hardly be considered objective.

It's fast and free!

The audit has not been carried out or not completed by the time the MOL leaves. In some cases, it is not possible to complete the audit before the last working day of the resigning employee. The reason may be, for example, a large balance of inventory items (during a warehouse inventory) or the illness of a financially responsible employee who wrote a letter of resignation, as a result of which he could not be present during the inventory.

How should an employer behave under such circumstances? The best option is to convince the MOL to withdraw its application and resign under Art. 78 of the Labor Code of the Russian Federation, that is, by agreement of the parties.

Cases of dismissal of a person without transfer of goods and materials exist, however, inventory taking after dismissal is prohibited by law. But still, such a situation may arise, for example, if the MOL suddenly died, or the employee was hospitalized. In this case, there are no violations on the part of the enterprise and the transfer of property should be carried out on a general basis.

Inventory during the departure of the MOL can be carried out in-house, but it is also allowed to involve employees of an independent audit company. Since cases of dismissal of an employee without transfer of property are no exception, controversial issues often arise around such procedures. For example, if one of the parties subsequently disagrees with the results of the audit, then this party has the right to file a claim in court.

The inventory results are reflected in the relevant documents. If there are discrepancies in the indicators, a matching statement of balances is drawn up in the form INV-18, INV-19. All shortages and surpluses identified during the procedure are entered into the statement in the INV-26 form and are recorded accordingly in accounting.

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We reflect the movement in accounting

It all depends on whether the divisions are allocated to a separate balance sheet or not.

The movement of fixed assets between departments is reflected using account 79 “On-farm settlements”, subaccount “Settlements for allocated property”.

Contents of operation	Dt	CT
In accounting OP-1
The initial cost of the fixed assets moved from OP-1 to OP-2 was written off	79 “On-farm expenses”, sub-account “Calculations for allocated property”	01 "Fixed assets"
The amount of accumulated depreciation written off	02 “Depreciation of fixed assets”	79, subaccount “Settlements for allocated property”
In accounting OP-2
The initial cost of the OS obtained from OP-1 is reflected	01 "Fixed assets"	79, subaccount “Settlements for allocated property”
The amount of accumulated depreciation is reflected	79, subaccount “Settlements for allocated property”	02 “Depreciation of fixed assets”

When moving, neither the initial cost of the OS nor its useful life changes. Therefore, depreciation on the received fixed assets from the receiving separate division continues to be accrued in the order that was established by the transferring party.

If your accounting program allows you to maintain analytical accounting on account 01 “Fixed Assets” for each OP, then the following entries are made in the accounting.

Contents of operation	Dt	CT
Reflects the movement of OS from OP-1 to OP-2	01 “Fixed assets”, subaccount “OP-2”	01, subaccount “OP-1”
The amount of accumulated depreciation transferred	02 “Depreciation of fixed assets”, subaccount “OP-1”	02, subaccount “OP-2”

If such analytics are not carried out, then no entries need to be made in accounting.

N 49 “On approval of the Guidelines for the inventory of property and financial obligations.”

At the same time, the head of the personnel agency or the person performing his duties must be notified of the need to conclude an agreement on full financial responsibility with the new employee.

If the organization’s staff does not have the position of warehouse manager or storekeeper, the performance of duties for these positions may be assigned to another employee with the obligatory conclusion of an agreement with him on full financial responsibility.

N 49

. In this case, the inventory is carried out only in relation to the property assigned (listed) to the relevant official.

Certificate of acceptance of transfer upon change of financially responsible person

It is conducted by a commission, the composition of which is determined and approved by order of management.

The property manager temporarily transfers all valuables to the accounting department or committee members.

In this case, the employer is provided with a receipt confirming the fact of the transfer, as well as that all received property has been delivered to the parish, and the disposed assets have been written off. The manager creates an inventory of property and/or an act.

On the day of the MOL change, the values are recalculated and checked; these procedures are reflected in the act and transferred to the chief accountant and management of the enterprise.

It is also worth considering the need for the presence of a MOL. The basis for convening the commission and organizing the inventory procedure is an order from management.

It is recommended to register the order in a special journal in the INV-23 form, which will store information about the dates of all inventories performed.

The remaining documents reflecting the result of the audit are also drawn up on the basis of unified forms.

These include: The main document recording the results of the audit is the inventory act when changing the MOL. There is no unified form for this document, since its content can be seriously modified due to the specifics of the enterprise’s activities.

In this case, the inventory is carried out only in relation to the property assigned (listed) to the relevant official. To carry out the relevant activities, not the permanent inventory commission of the organization may be involved, but the created (being created) working inventory group (commission).

If the amount of work is small and the organization has an audit commission, the inventory can be entrusted to it (clause 2.2 of the Inventory Guidelines No. 49). The legislation does not make the specifics of drawing up an inventory dependent on the situation in which the inventory is carried out.

The dependence is established on the type of inventory property.

How to register the transfer of goods and materials when changing a pier

To carry out the relevant activities, not the permanent inventory commission of the organization may be involved, but the created (being created) working inventory group (commission). If the amount of work is small and the organization has an audit commission, the inventory can be entrusted to it (clause 2.2 of the Inventory Guidelines No. 49). The legislation does not make the specifics of drawing up an inventory dependent on the situation in which the inventory is carried out. Date the article was posted: December 18, 2014 The dismissal of an employee is always not a very pleasant event, especially if it is accompanied by a conflict between the employee and the employer. In cases where the employee is a financially responsible person (MRP) and leaves with a shortage, dismissal is especially unpleasant.

A similar requirement is contained in clause 10 of Appendix No. 4 to Resolution of the Ministry of Labor of the Russian Federation dated December 31, 2002 N 85 “Unscheduled inventories are carried out when there is a change in the head of the Team (foreman), when more than 50 percent of its members leave the Team (team), as well as the request of one or more members of the Collective (team).” Accordingly, if an agreement on collective (team) responsibility is concluded with two employees, and one of them goes on vacation, then an inventory with the execution of all necessary documents should be carried out if: - the team leader (team leader) goes on vacation, - a requirement to carry out inventory expressed by the second employee. The results of the inventory are also reflected in the inventory list; if there are discrepancies, a matching statement is drawn up. The transfer and acceptance certificate must indicate the date on which data on the availability of material assets is provided. After the financially responsible person returns to work (for example, after a vacation), an inventory is once again carried out, an inventory list and an acceptance certificate are drawn up. In accounting, when the MOL changes (goes on vacation, quits, etc.), postings are not generated.

It is necessary to make appropriate changes in the MOL Directories, in accordance with which changes in analytics in accounting are carried out. If, as a result of the inventory, surpluses or shortages were identified, then the identified discrepancies are reflected in the accounting accounts in the general manner: debit account 94 “Shortages and losses from damage to valuables” credit accounts 41 “Goods”, 10 “Materials, etc. Such agreements can be concluded with employees who have reached the age of 18 and directly service or use money, commodity values or other property. What to do if an employee refuses or evades signing a contract?

If the performance of responsibilities for the maintenance of material assets is the main labor function of the employee, then refusal to conclude this agreement should be considered as a failure to fulfill labor duties. The employer has the right to impose a disciplinary sanction on such an employee for failure to perform (improper performance) of labor duties in the manner prescribed by Art. 193 of the Labor Code of the Russian Federation, and in case of further evasion from concluding an agreement, dismiss under clause 5 of part 1 of art. 81 Labor Code of the Russian Federation.

In a number of cases listed in Art. 243 of the Labor Code of the Russian Federation, it is possible to bring an employee to full financial liability even in the absence of an appropriate agreement.