How to take the goods?
Each organization engaged in retail trade, almost daily faced with receiving goods from the supplier. A certain quantity of products comes to the store, therefore a financially responsible person, most often the senior seller or merchandiser, must know how to receive the goods.
Paperwork acceptance of goods
- Along with the goods from the supplier come the invoices, where the name of the product and its quantity are indicated. Upon receipt, it is necessary to check the compliance of the goods with the information in the accompanying document.
- The quality, quantity, expiration date and availability of the transfer are checked. Existing discrepancies are marked on the invoice.
- Then special documents are prepared on marriage, under the transport, re-shipment, which are sent to the supplier.
- All invoices, acts must have a signature, stamp of the supplier and the person and organization responsible for receiving the goods.
To fix the data on the received goods, you should use special forms of primary documents, which were approved by the decision of the State Statistics Committee of Russia of December 25, 1998№ 132 "On approval of unified forms of primary accounting documentation for the accounting of trade operations". These include № Torg-1 - № Torg-14. The method of receiving goods and drawing up documents occurs depending on the nature and place of acceptance, on the correspondence of important papers to the contract of sale.
If the goods come from the warehouse, it is accompanied by the delivery note No. TORG-12. It is used for deliveries to any organization and is a receipt for the buyer and consumable for the supplier. This form is distinguished by the absence of a transport section and is compiled in two copies. One document remains with the supplier, the other is transferred to the recipient of the product. It must indicate:
- Registration number;
- Date of issue;
- Name of the supplier and buyer;
- Product name and description;
- Total amount with and without VAT.
Such a document is certified by seals and signatures of the recipient organization and supplier.
If the financially responsible person representing the interests of the buyer takes the goods directly from the warehouse, then the supplier is entitled to demand a power of attorney from the organization allowing the representative to pick up the products.It is compiled in the form established by the Decree of the State Statistics Committee of Russia of October 30, 1997 No. 71a.
When is issued the number TORG-1, number TORG-2 and number TORG-3
When the goods are successfully accepted and there are no deviations in the mass, quality, quantity of products declared in the invoice, you can make number TORG-1. All information is indicated in detail on the pages, and signatures of the persons participating in the acceptance are put:
- signature of the chief accountant;
- trusted person from the supplier.
Such acts are stored in a safe place for five years.
If qualitative or quantitative discrepancies are found, it is also necessary to draw up TORG-2 number or a similar act, for imported goods - TORG-3 number. The documents indicate the actual data on products that differ from those recorded in the consignment note. Copies are sent to the supplier as a claim letter.
How to accept goods not specified in the invoice
Knowledge of how to take the goods will be useful, if it is not specified in the invoice or came without it. In this case, it is necessary to draw up an act according to the form No. TORG-4 in order to credit the goods and indicate its approximate value, on the basis of which the accountant will specify the price, acting in accordance with the accounting regulation of para.26, approved by order of the Ministry of Finance of Russia of 06/09/01. The supplier receives information on the delivery and acceptance of the goods.
It may be necessary to move a certain batch of goods from one outlet to another. In such situations, an act is made on form No. TORG-13 in two copies. It indicates the number and name of the goods to be moved, the signature of the sender and the recipient. On the basis of one document, the products are being written off, and on the basis of another, capitalization at a new place. Both papers with signatures shall be submitted to the accounting department of the organization.
Thus, the process of receiving goods requires a serious and attentive attitude, certain skills. First of all, we need knowledge on the design of important documents that reflect the state of affairs during and at the end of the reception. For wrong actions, the responsibility lies with the person responsible for the receipt of products on the consignment note in the trade organization.