Form No. M-17 is a typical intersectoral material accounting card. It is filled in by a financially responsible person (warehouse manager, storekeeper) and displays the movement of materials in the warehouse for each type, grade and size.
Necessary
- - primary receipts and expenditures;
- - form No. M-17.
Instructions
Step 1
Give the card to the accountant. He must fill it out in a single copy, based on the act of acceptance of materials (Form N M-7) or on the receipt (Form N M-4). Issue a card for each type of material or stock number (for example, write out separate cards for boards, cement and brick).
Step 2
Give the card to the storekeeper. He must record in the card all operations for the consumption or receipt of material and certify them with his signature.
Step 3
As soon as the entire card is completely filled out, hand it over to the accounting department (but at least once a month). Attach all receipts and expenditures of materials to the card.
Step 4
In the column "Item number" indicate the item number of the material. To do this, use the All-Russian Classifier of Economic Activities, Products and Services (OK 004-93) or develop your own coding. You can leave this field blank.
Step 5
Fill in the "Units of measurement" column. For this, use the All-Russian Classifier of Units of Measurement (OK 015-94), which lists all units of measurement used in Russia.
Step 6
Fill in the "Stock rate" column on the card. Indicate the quantity of materials that should ensure uninterrupted production, and should always be in stock.
Step 7
If there is material in the warehouse containing precious metals or stones, then fill in the “Precious material” column, based on a special passport attached to such materials.
Step 8
Keep the card in the archive of the organization for at least 5 years.
