Material report form in excel. Material report on balances and movement of materials sample filling

Form No. M-28 (Table 8.3) is intended for the release of materials to construction sites during the entire construction period and is kept by the contractor.

At the same time, a monthly limit-fence card is drawn up according to the form No. M-28a, which is in stock. When releasing materials from the warehouse, the storekeeper signs in the limit-fence card of form No. M-28, and the recipient signs in the limit-fence card in form No. M-28a.

Limit-fence card form No. M-28a(Table 8.4) is issued to account for the release of materials, like Form No. M-28, for each object separately, but, unlike the latter, for a month.

A limit-fence card of form No. M-28a was issued along with others primary documents transferred by the storekeeper at the end of the month to the accounting department.

Table 8.3

In turn, the performer of work calculates for each line the amount of material he has chosen in the form No. M-28 and fills in column 11 "Remainder of the limit". The performer of works, along with other primary documents, monthly adds his limit-fence card to the material report of standard form No. M-19.

Table 8.4

In the accounting department, according to the warehouse documents, the correctness of the posting of materials in the material report of the work contractor (counter check) and at the same time the correctness of the balance of the unused limit of materials in the form No. M-28 are checked. Limit fence cards for unfinished (rolling over to the next month) objects are returned to the contractor.

Limit-fence cards No. M-28 and M-28a are formed with insert sheets for the required amount of materials within a month.

write-offbuilding materials, parts, structures contractors use Report on the costs of basic materials in construction in comparison with production standards.

Table 8.5

currently, on the recommendation of the State Construction Committee of Ukraine (Letter State Committee Construction, Architecture and Housing Policy of Ukraine dated February 12, 1998 No. 7/93 "ON FORM M-29 FOR AUTOMATED RELEASE OF PRIMARY ACCOUNTING DOCUMENTATION IN CONSTRUCTION") the form of this Report is used in the form proposed software package AVK (Table 8.5). V form No. M-29 the actual and standard quantitative consumption of basic building materials for the accounting object for each month is reflected and compared (in the AVK version). Ideally, these indicators should match. However, in practice it also happens that for some materials, savings (-), and for others - overspending (+). For each fact of deviation in the consumption of materials from the norms, the foreman (foreman) gives an explanation in which he indicates the specific reasons for the deviations. For this purpose, the "Explanations" section is provided in Form No. M-29. The manager, who approves form No. M-29, makes a decision regarding the admitted deviation of materials.

To account for materials from an accountable person during the reporting month, form No. M-19 "Material report" is used.

Quantitative indicators of the consumption of materials for the amount of work performed in the form No. M-29 are transferred to the report of the form No. M-19. This form includes all materials that are registered with the accountable person, regardless of whether there was a movement or not. All incoming and outgoing primary documents for the month are attached to the form. The financially responsible person draws up a report in quantitative terms. The accounting department of the enterprise notes directly in the form itself No. M-19 materials received and used materials and displays at the end of the month the cost balances for each type of material. A sample of filling out form No. M-19 is given in Table. 8.6.

Form No. M-19 - bagatograph table, contains four pages: 1 - title page, 2 and 3 - columns for information on the movement of materials and their cost, 4 (net) - to explain the reasons for writing off materials in excess of the norm, losses, damage, and similar.

In the presence of a large number the names of materials on the 2nd and 3rd pages of the form continue on other sheets, and for a larger number of objects under construction in one financially responsible contractor, loose sheets with the required number of columns are attached. In addition, they also practice additional columns- for a separate display of information: on the release (tipping) of materials to construction sites of other financially responsible persons (internal movement) by order of the management; on the return of materials to the warehouse; processing of materials (preparation of solutions, concrete, for example), other purposes.

Filling in the 2nd and 3rd pages of form No. M-19 assumes that information on the cost of the balance of materials at the beginning of the month is taken from column 21 of the Report for the last month. In practice, when printing the form, for convenience of calculations, column 5 "Balance at the beginning of the month" is divided into two sub-graphs: "quantity" and "amount".

Table 8.6

The preparation of a material report in the M-19 form is in demand mainly in large companies construction direction. This report refers to primary documentation and must be formatted in a specific way.

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Who fills out the material report

The document is filled in by a materially responsible employee of the enterprise engaged in construction work: the head of the construction site or the direct executor, as well as an authorized employee of the accounting department.

Is it necessary to use the document

Since 2013, the mandatory use of unified forms of primary documentation has been canceled, therefore, each organization decides whether to use this form or not. voluntary. At the same time, if the decision is positive, then the requirement to use the M-19 form must be written in the accounting policy of the company.

What is the report for?

material report- a document that allows you to control and track the movement of building materials, namely, their receipt and consumption.

Any type of building product can be included in the considered materials: bricks, concrete, paints, cement, nails, tiles, etc. Among other things, the form includes those types of materials with which no actions take place during the reporting period - this allows you to take into account all inventory items in the warehouse without exception and make the report more complete and informative.

What needs to be done in order to make a correct report

The procedure for generating a document includes a number of specific operations.

First of all, the organization conducts an inventory and, based on its results, information about the balance of inventory items, or rather their quantity and value, is entered into the report. The date of the report must be identical with the date of the inventory activities.
Further, the report displays those materials that remained in the warehouse on the basis of previously issued primary documentation, such as checks, applications, receipts, invoices, receipts, disbursement orders etc.
After that, the report includes all inventory items released to consumers (for each buyer separately) - here their total number and amount are calculated. And, finally, information about those resources that remain in warehouses enterprises at the end of the reporting period in fact.
After everything necessary information will be entered in the document form, the report is submitted for reconciliation to all interested departments of the organization, and then to the accounting department.
The accountant also checks the report and fills in its second table, entering data on the materials - their name, item number, unit of measure, and so on.

Rules for compiling a material report and its sample

Today, in order to fill out a material report, organizations can choose one of two options: their own document template approved in the accounting policy of the enterprise, or a unified form in the M-19 form, developed at the level of legislation and recommended for use. In this case, the second option is preferable, since you do not need to think about the structure and content of the document - all the necessary columns and lines have already been entered into the standard form.

Filling out the title page

The first step in the report is to include information on the title page. This includes:

the name of the object (warehouse), the inventory of which is subject to accounting in this document,
surname of the responsible person,
reporting period,
date of filling out the form,
applications are immediately indicated - the number of incoming and outgoing documents.

Up title page on the left and on the right there are lines for sighting by persons authorized to check the report: the accountant and the head of the structural unit.

Filling out the second page of the M-19 form

On the second page of the M-19 form, there is a table in which the following are entered in order:

item number of materials,
their name,
unit price,
unit of measurement (pieces, kilograms, liters, meters, etc.).

Filling out the third page

Here the table shows:

at the beginning of the period (number and amount of accounting materials)
information on the movement of materials: how much was spent and released for production, including for objects, and for other needs,
how much was released in total,
balance at the end of the period.

Report formatting rules

The form can be filled out by hand (if printed) or on a computer (much faster and more convenient). The report is generated in one copy and make copies if necessary.

The document must contain the signatures of all persons responsible for its preparation, including the financially responsible employee and accountant.

There is no strict need to certify a document with the seal of the organization today, because. since 2016 legal entities have the right to use stamp products in their work only when this norm is enshrined in their internal accounting policy.

How long and how to store the report

The report, like all other primary accounting documents, must be stored in the accounting department in a separate folder for the period established by local regulations or the period prescribed by law (but not less than five years). After the expiration of the limitation period, the completed form can be destroyed (in this case, the disposal must also be carried out in a certain order).

A material report is kept in firms oriented in the field of construction, if there is a person who is financially responsible for the work carried out by the firm, or the direct head of the firm himself.

As an exception, this document is sometimes used in other organizations that are in no way connected with the construction industry.

The use or non-use of this type of reporting is established by the internal accounting policy organizations.

Let's take a look at some of the features of this document.

Contents of the material report

A special employee of the organization, endowed with the right, or an accountant of the organization, is responsible for the preparation of this reporting documentation. The document has an accepted unchanging form, which should be observed by the person compiling the report.

The report contains information on the ratio of the received and spent material base. Sometimes in the activities of the organization it turns out that during the reporting period there are no movements of any materials, but according to the rule they should still be recorded in the reporting document in order to fully express information about the volume of materials stored in warehouses.

First of all, when compiling reporting documentation, it is necessary to indicate the name of the organization, its full information data, the date when the document was drawn up, the name of the unit, full name. official who is financially liable.

Algorithm of actions necessary for compiling a material report

Firstly, it is necessary to conduct an audit and inventory in the organization, and based on its results, the balance of goods and materials should be fixed in the document (volume and price). The time for compiling the report is considered to be the time of the implementation of the inventory and audit.
Secondly, it is necessary to fix the balance of the material base in accordance with the primary documents (waybills, checks, applications, etc.)
Thirdly, to display the available resources transferred to consumers, separately for each person, organization. Calculate them total amount and volume.
Fourthly, find out and write information about the actual balances of material resources in the warehouse of the organization at the end of the reporting period.

As a result, the compiled material report is correlated with the units available in the organization and sent to accounting department for the next reconciliation.

The accountant of the organization generates table number two of the report and records data on materials (names, numbers, quantity, cost, balance at the beginning of the month, movement, balance at the end of the month).

Any material report of the organization is created every month in a single copy.

Below is type specimen and a material report form, a version of which can be downloaded free of charge.

MX-20- a unified document, which is a report on the movement of inventory items (Inventory and Materials). What are the features of working with this document and where you can download its form and sample, we will tell in our article.

What is the form MX-20

MX-20 is a unified form of the report on the movement of goods and materials in the places where they are stored. The report is submitted to the accounting department by the financially responsible person (MOL) after the expiration of the established reporting period. The form of this document was approved by the Decree of the State Statistics Committee of 08/09/1999 No. 66.

The report, drawn up in the form MX-20, shall indicate, in particular:

names of goods and materials;
assortment, quantitative indicators of goods and materials;
accounting prices of specific goods and materials;

Entries in this report are made in correlation with each primary receipt and expenditure document, as well as taking into account the balance of goods and materials.

The document is signed by the MOT, and then by the accountant, who certifies that the form has been verified.

How many copies of Form MX-20 are needed is determined based on accounting policy specific business entity. Similarly, at the level of an internal document, the completeness of the report is established. Thus, the accounting department may oblige the MOL to supplement the report on the movement of goods and materials with other supporting documents. In this case, information about their number is indicated in the "Appendix" column of the MX-20 form.

Read the following articles about the documents that process the acceptance and return from safekeeping:

Where to download Form MX-20

The form of the report on the movement of goods and materials in the form of MX-20 is available for download on our website.

You can also download a completed sample of this form.