When making payments to individual clients, organizations and individual entrepreneurs can use strict reporting forms. These documents confirm the receipt of funds as payment for goods and services. To record their destruction at the end of the storage period, an act of write-off of strict reporting forms is drawn up. It has a unified form 0504816 according to OKUD. The law establishes the procedure for preparing this document. At the end of the article you can download a form to fill out.
The rules for working with accounting forms are regulated by two main documents: Order of the Ministry of Finance No. 52n dated March 30, 2015 and Decree of the Government of the Russian Federation No. 359 dated September 6, 2008. Tear-off spines of sheets are stored for five years. After this period, they are written off, which is recorded in the relevant act.
Form 0504816 according to OKUD includes:
The act of writing off strict reporting forms according to the model described above includes information about completed and damaged documents. If the form was filled out incorrectly, it is stored and destroyed along with the used ones.
The unified form of the write-off act is mandatory for state and municipal organizations. At the same time, private enterprises have the right to use an independently developed template. To do this, you need to secure the selected form in the organization’s accounting policies.
Even if the enterprise decides to use an independently developed sample, the procedure for writing off BSO remains unchanged. Authorized employees are guided by the above-mentioned Resolution No. 359. Document flow occurs according to the following rules:
Let us remind you that the storage and destruction procedure is no different for used and damaged or defective sheets. If an error was made when filling out the BSO, it is crossed out and registered in the Accounting Book.
Important! The destruction of used documents is carried out on the basis of a write-off act after the expiration of the 5-year storage period and one month after the inventory.
Registration of spoiled sheets along with completed ones allows you to maintain chronological order and maintain an orderly document flow. If stored systematically, any form will be available for research throughout the entire 5-year period.
When filling out the act of writing off strict reporting forms according to the sample, you should enter information in neat, legible handwriting. The document can also be generated using software. Corrections in fields are not allowed.
The write-off procedure consists of the following stages:
There is a commission when filling out the act. Its composition is determined by order of the head. One of the participants acts as chairman. The form contains fields for indicating their positions and signatures. A link to the order for the appointment of commission members is provided in the act itself.
Responsibility for the correct write-off lies with the head of the organization. This work may be entrusted to other employees, for example, an accountant or a human resources specialist. An important condition is that such obligations must be recorded in the employment contract with the employee.
Once completed and signed by the commission members, the document is sent to the accounting department. The department keeps records of written off receipts.
As already mentioned, spoiled papers are written off equally with completed ones. If an error was made when entering data, the sheet is crossed out and noted in the Accounting Book.
To write off strict reporting forms, two conditions must be met:
All spent copies are stored at the enterprise and can be checked during the entire 5-year period. The manager is primarily responsible for document flow in an enterprise. If necessary, responsibilities for systematizing, storing and writing off sheets are assigned to other responsible employees.
Many business entities working with the public in the service sector without the use of cash register equipment are faced with “strict” documents, which are an alternative to cash register receipts. How to use them correctly has been discussed many times in our articles. Here we will talk in more detail about where to put damaged strict reporting forms, how to carry out the destruction procedure and draw up an appropriate act, what to do with incomplete documents. This information will help you understand all the nuances regarding how to properly write off BSO.
Everyone knows that it is necessary to write off strict reporting forms. At the same time, its procedure is not clearly regulated, or rather, the implementation of this procedure is not described in detail. Clause 19 of Regulation No. 359 clearly states only about the destruction of strict reporting forms on the basis of an act and specifies a period of at least 5 years during which copies (second copies) and spines must be stored in a systematic manner in specially sealed bags. There is also a clear indication that the destruction of copies and spines should be carried out after a month has passed from the date of the last inventory.
Destruction is reflected in an act drawn up by a commission specially created on the basis of an order from a manager or individual entrepreneur. There is no unified form for such an act; you can draw it up yourself or use the proposed forms. Incomplete or damaged strict reporting forms are destroyed in the same manner. You can find a sample of this act in BLANKSOMAT. Samples of orders relating to work with BSO, inventory lists, agreements on liability and other related documentation are also presented here.
The fact that the procedure for carrying out write-offs is not clearly stipulated by law does not mean that this procedure will not have to be done. It is quite logical that before destroying important business papers, you should write them off from the financially responsible person and display all this in accounting. Thus, the write-off of strict reporting forms in itself actually takes place. In addition, there are a number of circumstances in which it is necessary to write off certain inventory items or business papers before destroying them.
The Regulations state that the head of an organization or an individual entrepreneur must create conditions that ensure the safety, as well as timely and complete accounting of BSO. It is quite natural that the office has an appropriately equipped storage place (clause 16 of Regulation No. 359) and agreements on material responsibility. It is also natural that employees are aware of the procedure for making payments and the sequence of actions when working with clients (clause 20 of the Regulations).
At the same time, this does not exclude the fact that if a shortage is discovered, it is necessary to conduct an investigation and, if possible, identify its causes. Based on the results of the investigation, the manager or individual entrepreneur makes a decision on further actions, and takes a number of measures aimed at improving the organization of work as a whole.
If the shortage is of a criminal nature (deliberate damage, theft, or other abuses), then in addition to conducting an inventory, it is necessary to identify the culprits. If printed materials are lost for other reasons, it will still be necessary to identify the culprit (if there is one) or describe the situation in detail (fire, flood or other emergency), and may even attach a certificate from the relevant authorities. Whatever the situation as a result of which the shortage arose, it will be necessary to draw up an act of writing off strict reporting forms, indicating the types and numbers of the missing license papers and the reason for the shortage. In addition, it is imperative to specify how it will be covered. How to conduct a BSO inventory has already been described, and you can draw up an act of writing off strict reporting forms using BLANKSOMAT.
When filling out numbered papers, which confirm the provision of services to individuals and are issued to them instead of cash receipts, financially responsible employees need to be extremely careful, otherwise they will have to explain to management about where the damaged copies came from. Always remember that no corrections are allowed when filling them out. Under no circumstances should you destroy them yourself. Numbered papers cannot simply be thrown away; they must be crossed out and at the end of the working day handed over along with copies and counterfoils of documents showing the amount of daily revenue for services provided to the population and the revenue itself. By the way, even if you are extremely attentive and careful, you can find yourself in a situation where the license papers are damaged. This can happen when a client refuses to pay for services. Do not forget that the damaged numbered document should be handed over to the responsible employee in its entirety (two copies or a spine and a tear-off part with an identical series and number). Damaged or incorrectly completed copies are attached to the BSO Accounting Book. In the case of using an automated system, it is necessary to put a note about its cancellation next to the data about the damaged form. If the document has been printed, it is necessary to transfer it to the responsible employee for storage, since its destruction can be carried out within the legally established time frame, after the inventory and write-off of the BSO have been carried out.
It is important! Having decided to purchase finished printed products in a printing house or through a stationery store, special attention should be paid to the presence of the mandatory details that are specified in clause 3 of Regulation No. 359. In addition, such a document must necessarily contain information about the manufacturer (clause 4 Regulations), and the series and number must be filled in typographically (clause 8 of the Regulations).
When working with individuals in the provision of services, periodic checks and inventories should not be neglected. At the same time, it is imperative to document the results of their implementation. This will help avoid problems and unnecessary proceedings with representatives of regulatory authorities. With well-organized accounting, you will immediately see where this or that numbered document is located. You can easily track which of them are used, which are damaged, and which are out of stock, since their mandatory storage periods have expired and the destruction procedure has been carried out in accordance with established legal standards.
Documentation, based on the analysis of which it is possible to trace the movement of BSOs and justify the reason for their absence or clearly indicate their location, may be different. Among them: second copies of completed documents or their counterfoils, information from the automated system, acceptance certificate, BSO Accounting Book, act of writing off strict reporting forms.
You can find out more information on this topic from the article “BSO in action: use, storage, write-off.”
The current requirements of domestic rule-making acts allow the use of BSO forms by local enterprises and entrepreneurs. These forms can be used by business entities in strictly defined cases and with the obligatory observance of mandatory requirements for their receipt and use. One of the elements of accounting procedures is the preparation of an act for writing off strict reporting forms. A sample of the named document is available for review in the text below.
The Government, by Resolution No. 359 dated 06.05.2008, introduced the Regulations on the implementation of cash payments and (or) payments using payment cards without the use of cash register equipment, which provided for two possible methods for producing BSO:
It is important to note that in the case of producing forms on paper, some features are provided:
The posting of documents is carried out by the responsible employee, as well as by members of a special commission created by order of the head, and is reflected in the BSO accounting journal.
For cases of writing off forms, there is also a separate procedure that provides for some features of its design.
The government, in the Regulations on Cash Payments, indicated the possibility of destroying damaged or incomplete BSO forms.
At the same time, a prerequisite for the proper write-off of strict reporting forms is their storage for at least 5 years, as well as:
It is important to note that the domestic rule-making system does not provide for any special requirements when drawing up the described act on the write-off of BSO by commercial organizations.
But the Ministry of Finance of the Russian Federation, by Order No. 52n dated March 30, 2015, introduced into circulation the Act on the write-off of strict reporting forms, which is mandatory for public sector enterprises.
The official form of the act for writing off strict reporting forms
It should be especially emphasized that the requirements of domestic legislative acts do not contain a ban on the use of the above official form by commercial companies or entrepreneurs.
Each subject of economic relations has the right to resort to the help of a document approved by the Ministry of Finance or to approve its own form participating in the procedure for writing off strict reporting forms.
An indispensable condition for the correct execution of the described act is the presence in it of the required information:
As a conclusion, it is important to note that compliance with the above requirements is an indispensable condition for recognizing the document destruction procedure as proper.
In order to facilitate the process of filling out the described form, you can see a sample act for writing off strict reporting forms using the link below.
Sample of filling out an act for writing off strict reporting forms
I need a sample regulation on the commission for writing off the certificate, how to draw it up, what should be there, if possible, urgently, thank you
The commission must check all used and damaged forms, their quantity and, based on the work done, draw up a write-off and destruction report.
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Encyclopedia of personnel orders from the Personnel System.
The form of the BSO write-off act is developed directly at the institution. Assign a number to the act, indicate the financially responsible person, and indicate the name of the organization. Start the text of the act by listing the members of the commission, indicating their first and last names and positions. Next, fill out a table, in the first column of which indicate the form number, in the second - the reason for destruction, and in the third - the date of write-off. Indicate in numbers and in words the number of forms to be destroyed, collect the signatures of all members of the commission, decipher these signatures, and put a date at the end of the act.
Approximate sample of the Regulations
Regulations on the commission for writing off strict reporting forms
The expert shares important information about orders for personnel in the material at the link.
Composition and work procedure of the Commission
Details in the materials of the Personnel System:
1.Answer: How to write off a damaged work book form
Write off damaged work record forms and their inserts using an act on the write-off of strict reporting forms. A standard form of such an act is not provided for commercial organizations, so they can draw up an act in any form or according to form No. 0504816 (Methodological instructions approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, clause 337 of the Instructions for the Unified Chart of Accounts No. 157n ).
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With respect and wishes for comfortable work, Ekaterina Zaitseva,
1. Is it correct to write off old-style strict reporting forms (hereinafter referred to as BSO) (certificates of basic general education, diplomas of secondary vocational education, diplomas of primary vocational education) by drawing up a write-off act, attaching cut-out numbers pasted on separate sheets of paper, having prescribed this write-off procedure in the accounting policy of the institution (is it an error if we have already done this), or is it enough to prove the destruction of the BSO of the write-off act without attaching the cut-out numbers of the above-mentioned forms?
Order of the Ministry of Education and Science of Russia dated February 28, 2011 No. 224 “On approval of the Procedure for issuing state-issued documents on basic general and secondary (complete) general education, filling out, storing and recording the relevant document forms” (there is a link to it in the Journal Article) became invalid on March 18. 2014
On March 18, 2014, Order No. 115 of the Russian Ministry of Education and Science dated February 14, 2014 “On approval of the Procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates” came into force, in which the procedure for writing off certificates is not specified.
Therefore, it would be correct to write off certificates in accordance with Procedure No. 115.
You can write off certificates in the following order:
The commission draws up the act in two copies.
The act indicates the quantity (in numbers and words) and numbers of certificate forms and applications to be destroyed (a sample is attached).
The numbers of damaged certificate titles are cut out and pasted onto a separate sheet of paper, which is attached to the first copy of the act (a sample is attached).
The first copy of the act with annex is submitted to the education department, the second copy remains in the educational institution.
Sample act on writing off damaged certificates:
for writing off forms of educational documents
A commission consisting of: chairman, full name, director of MBOU Secondary School No. 00, members of the commission: full name, position, full name, position, drew up this act on the destruction of educational document forms that were damaged when filled out.
1. Certificates of basic general education 4 (four) pieces:
66 BV 0061913 to the name ...., 66 BV 0029822, 66 BV 0032242, 66 BV 0032243. (indicate the reason for damage)
2. Certificates of secondary (complete) general education without honors 2 (two) pieces: 66 AB No. 7094064 in the name of ..., 66 AB No. 8155082 (indicate the reason for damage).
3. Supplement to the certificate of secondary (complete) general education 4 (four) pieces (indicate the reason for damage).
Appendix: Numbers of damaged certificate titles per 1 sheet. in 1 copy.
Chairman of the Commission Full name
to the Certificate of write-off of damaged
education document forms
Numbers of damaged certificate forms
Certificates of basic general education
Certificates of secondary (complete) general education
n\pSeries, form No. Year of manufactureConfirmation of destruction of documents
Chairman of the Commission Full name
The correctness of the entries made in the act was verified by the full name and director with the accounting data. Before destruction, the document forms were compared with the records in the act and completely destroyed by burning.
Order
on the creation of a permanent commission
on acceptance, transfer and write-off of strict reporting forms
[place of issue of the order]
[ day month Year ]
In order to ensure the reception, transfer and timely deregistration and destruction of damaged strict reporting forms at [name of organization], I order:
1. Create a permanent commission for the acceptance, transfer and write-off of strict reporting forms (hereinafter referred to as the commission).
2. Approve the following composition of the commission:
— [last name, initials, employee position];
— [last name, initials, employee position].
3. Appoint [last name, initials, employee position] as the chairman of the commission.
4. I reserve control over the execution of this order.
Head of the organization [signature, initials, surname]
The following have been familiarized with the order:
[position, signature, initials, surname]
[ day month Year ]
An approximate form of an order to create a permanent commission for the reception, transfer and write-off of strict reporting forms
Developed by: Garant Company, October 2015
The current version of the document you are interested in is available only in the commercial version of the GARANT system. You can purchase a document for 54 rubles or get full access to the GARANT system free of charge for 3 days.
If you are a user of the Internet version of the GARANT system, you can open this document right now or request it via the Hotline in the system.
Having considered the issue, we came to the following conclusion:
Strict reporting forms - receipts in the form 0504510 can be written off based on the results of an inventory with the preparation of an Inventory list (matching sheet) of strict reporting forms and monetary documents (form 0504086), a Statement of Discrepancies based on inventory results (form 0504092), reflecting the presence of a shortage. The disposal of strict reporting forms is reflected on the basis of the Act on the disposal of strict reporting forms (f. 0504816).
Rationale for the conclusion:
Acceptance of cash from individuals to the cash desk is carried out by the institution using strict reporting forms approved in the manner prescribed by the legislation of the Russian Federation - according to Receipts (f. 0504510) (clause 167 of the Instructions approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as - Instruction No. 157n), Guidelines - Appendix No. 5 to Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, hereinafter - Order No. 52n).
According to clause 337 of Instruction No. 157n, strict reporting forms are accounted for in account 03 “Strict reporting forms”. When organizing the accounting of strict reporting forms, on the basis of which cash is received at the cash desk of the institution, one should be guided by the Regulations on the implementation of cash payments. approved by Decree of the Government of the Russian Federation dated 05/06/2008 N 359 (hereinafter referred to as Regulation N 359) (see also letters of the Ministry of Finance of Russia dated 12/01/2015 N 02-01-09/69842, dated 01/14/2016 N 03-01-15/570).
In accordance with clause 14 of Regulation No. 359, the head of the organization concludes with the employee, who is entrusted with receiving, storing, recording and issuing document forms, as well as accepting cash from the population in accordance with the documents, an agreement on financial liability in accordance with the legislation of the Russian Federation.
Document forms are stored in metal cabinets, safes and (or) specially equipped premises under conditions that prevent their damage and theft. At the end of the working day, the place where document forms are stored is sealed or sealed (clause 16 of Regulation No. 359).
Regulation No. 359 does not contain provisions on the liability of the financially responsible person for the loss of strict reporting forms - receipts (f. 0504510). At the same time, an employee who causes damage to the employer must compensate it (Article 238 of the Labor Code of the Russian Federation). Before making a decision on compensation for damage by specific employees, the employer is obliged to conduct an inspection to establish the amount of damage caused and the reasons for its occurrence. To conduct such a check, the employer has the right to create a commission with the participation of relevant specialists. Requiring a written explanation from the employee to establish the cause of the damage is mandatory. In case of refusal or evasion of the employee from providing the specified explanation, a corresponding act is drawn up (Article 247 of the Labor Code of the Russian Federation). The amount of damage is determined based on market prices prevailing in a particular area on the day the losses were caused, but not lower than the value of the property according to accounting data (Article 246 of the Labor Code of the Russian Federation).
The fact of loss of strict reporting forms can be revealed by the results of the inventory, which is carried out during the inventory of cash in the cash register (clause 17 of Regulation No. 359, clause 332 of Instruction No. 157n). If the loss of the forms became known earlier, the institution should conduct an unscheduled inventory, which will confirm the relationship between the actual quantitative availability of receipt forms and their availability according to accounting data.
The procedure for inventorying funds, monetary documents and forms of strict reporting documents is established by paragraphs. 3.39-3.43 Methodological guidelines for inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter referred to as Guidelines N 49). In accordance with clause 3.41 of Instructions No. 49, verification of the actual availability of strict reporting forms is carried out by type of form, taking into account the starting and ending numbers of certain forms, as well as for each storage location and financially responsible persons.
To reflect the results of the inventory of strict reporting document forms and identify quantitative discrepancies with accounting data, an Inventory List (matching sheet) of strict reporting forms and monetary documents is used (f. 0504086). Identified discrepancies are reflected in the Statement of Discrepancies based on the inventory results (f. 0504092).
Disposal of strict reporting forms, including in connection with the detection of damage, theft, shortages, is carried out on the basis of an Act (Acceptance and Transfer Certificate, Write-off Certificate) at the cost at which the strict reporting forms were previously accepted for accounting (clause 337 of Instruction No. 157n ). According to the Methodological Instructions (Appendix No. 5 to Order No. 52n), to formalize the decision of the institution’s commission for the receipt and disposal of assets on the write-off of strict reporting forms, the Act on the write-off of strict reporting forms (form 0504816) * (1) is applied. This Act indicates the number, series of the strict reporting form and the reason for its write-off. The write-off act (f. 0504816) is signed by the members of the commission and approved by the head of the institution.
Taking into account the above, strict reporting forms - receipts in form 0504510 can be written off based on the results of the inventory with the preparation of an Inventory list (comparison sheet) of strict reporting forms and monetary documents (form 0504086), Statement of discrepancies based on inventory results (form 0504092), reflecting presence of shortage. The disposal of strict reporting forms is reflected on the basis of the approved Act on the disposal of strict reporting forms (f. 0504816).
In the accounting of a budgetary institution, the fact of writing off strict reporting forms due to their loss can be reflected by reducing it in off-balance sheet account 03 “Strict reporting forms”.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Kireeva Anna
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
————————————————————————-
*(1) See an example of filling out the Act on the write-off of strict reporting forms (prepared by experts from the Garant company).
On the provision of information on the use of state document forms on education in the 2013/2014 academic year
To the heads of municipal
education authorities
The Ministry of Education and Science of the Republic of Dagestan reminds about the deadlines for submitting and the form for compiling information on the use of state document forms on education in the 2013/2014 academic year.
Educational organizations provide information on the use of state-issued education document forms to municipal education authorities before October 1, 2014.
Education authorities submit this information to the Ministry of Education and Science of the Republic of Dagestan no later than November 30, 2014 (as of October 1, 2014).
Information on the use of state document forms on education is compiled for each level of general education and for each type of document separately according to the attached form and is submitted to the Ministry of Education and Science of the Republic of Dagestan on paper and electronic media in Excel 97-2003 format.
According to clause 9 of the “Procedure for filling out, recording and issuing certificates of basic general and secondary general education and their duplicates”, approved by order of the Ministry of Education and Science of Russia dated February 14, 2014 No. 115, certificate forms and applications filled out with errors or having various defects, entered during filling are considered damaged when filling and must be replaced. Forms damaged during completion are destroyed in accordance with the established procedure. The destruction of damaged forms is carried out by the act of writing off strict reporting forms, approved by order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n. (OKUD - 0504816) (attached).
General education organizations submit damaged certificates, applications and hard covers to them to municipal education authorities, where these forms are written off and destroyed by the act of writing off strict reporting forms by decision of a commission chaired by the head. The commission draws up the act in two copies. The numbers of damaged certificate titles are cut out and pasted onto a separate sheet of paper, which is attached to the first copy of the act. The first copy of the act with an appendix is submitted to the Ministry of Education and Science of the Republic of Dagestan, the second copy remains with the municipal education authority. Hard covers from damaged certificate forms are submitted to the Ministry of Education and Science of the Republic of Dagestan along with the report.
By September 1, general education organizations return the remainder of blank certificate forms, applications and hard covers to the municipal education authorities. Completed certificates not received by graduates in the year of graduation from a general education organization are stored in the organization under the personal control and responsibility of the head until they are requested.
An inventory of certificate forms issued as duplicates is also attached to the report. The inventory indicates the series, numbers and year of issue of the lost certificate forms, the numbers and number of certificate forms and attachments to them, issued as duplicates (a sample is attached). In cases of loss, theft or damage to forms due to various emergency and man-made situations, municipal education authorities must immediately report in writing to the Ministry of Education and Science of the Republic of Dagestan and attach to the letter an act on the write-off of strict reporting forms (OKUD - 0504816).
"Mishka Kosolapy" LLC APPROVED by the General Director of "Mishka Kosolapy" LLC signature Lvov L.B. August 02, 2013
Place of drawing up the act: Moscow, veterinary hospital "Severnaya"
Financially responsible person is administrator Nilova O.R.
Based on the order of Mishka Kosolapy LLC No. 145 dated August 2, 2013, a commission consisting of:
Chairman of the Commission, Commercial Director Ivanov P.T.
members of the commission: secretary Kuleeva N.T.
accountant Lomova A.P.
drew up this act stating that in accordance with clause 19 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved. By Decree of the Government of the Russian Federation dated May 6, 2008 N 359, for the period from July 1, 2008 to July 31, 2008, the following strict reporting forms are subject to destruction:
Damaged upon checkout
Receipt for payment of veterinary services
Covered in ink
There are a total of six strict reporting forms with a total value of six rubles at a conventional estimate.
All strict reporting forms listed in this act were destroyed on August 2, 2013 in the presence of the commission by burning.
Chairman of the commission: Commercial director signature Ivanov P.T. Members of the commission: Secretary signature Kuleeva N.T. Accountant signature Lomova A.P. Financially responsible person Administrator signature Nilova O.R.
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