Бланк акта на списание материалов
- Категории материалов v
- Цели списания материалов v
- Обязательные пункты акта списания материалов v
- Акт на списание ГСМ v
- Процедура и цели списания v
- Акт списания продуктов питания v
- Процедура и цели списания v
- Акт списания ТМЦ v
- Акт списания основных средств v
- Акт списания спецодежды v
- Процедура и цели списания v
- Задайте вопрос юристу > бесплатная консультация v
Категории материалов
Для чего нужен акт на списание материалов? Он нужен для того чтобы их списать и придать этому процессу официальную форму и обоснование.
Специалисты в данном вопросе, делают условное разделение всех материалов, подлежащих списанию, на две категории:
- Те, которые должны иметь строгий учет, с момента пользования ими.
- Те, которые не подлежат контролю.
Чтобы выдать материалы первой категории, нужно иметь накладную-требование. В которой четко прописывают что за материалы были выданы, назначается материально ответственная личность или подразделение, куда передаются материалы.
Вторую категорию материалов зачастую выдают сотрудникам, по ведомости выдачи материальных ценностей. Преимущество данной ведомости в том, что по ней как выдаются материалы, так и списывают. Обоснованность выдачи материала сотруднику — его личная заявка.
Цели списания материалов
Тут безусловно, основополагающим является тот факт, что при помощи акта на списание произведен расход материалов, и изымет их из общего производственного процесса или хозяйственной деятельности. И конечно же, контроль. Контроль за общим потреблением, качеством материалов, устранение или выявление краж материальных ценностей.
Обязательные пункты акта списания материалов
Зачастую акт составляют в единственном экземпляре. Но возможно составление и нескольких экземпляров.
Обязательно отобразить в нем:
- данные о дате и месте составления;
- список лиц, состоящих в комиссии по списанию материальных ценностей;
- перечень списываемых материалов;
- количество, списываемых материалов;
- указание причины по которой списываются материалы;
- указание общей стоимости, списываемых материалов (пропись).
Все процедуры должны осуществляться согласно инструкции по списанию материалов, которая определяет порядок действий:
- Организация комиссии по списанию — сугубо материально-ответственные люди. В акт вносятся их персональные данные и занимаемые должности, также обязательно наличие их подписей на акте, после идет утверждение главы комиссии.
- Далее идет работа бухгалтера. Он производит отображение балансовой стоимости материалов и размер повреждений как непосредственные потери. И только после этого происходит снятие материалов с баланса предприятия.
Акт на списание ГСМ
Практически большинство предприятий имеют во владении транспортные средства. И соответственно, у них есть расходы, связанные с нее обслуживанием, которые также подлежат списанию в расходы организации, с дальнейшим учетом прибыли, подлежащей налогообложению.
Данный вид списания происходит по нормам утвержденным предприятием и определены соответствующим приказом:
- затраты по топливу могут быть списаны согласно данным путевого листа или по акту списаний;
- затраты на масла и другие жидкости должны списываться по актам списаний.
Процедура и цели списания
Для списания ГСМ также проводится сбор комиссии, сам бланк должен содержать:
- период списания;
- транспорт по которому происходи списание;
- персональные данные водителя;
- информация о непосредственно расходе ГСМ по данному периоду (чаще
всего используется табличное оформление).
Далее акт подписывает водитель и члены комиссии, и утверждается руководителем предприятия.
Акт списания продуктов питания
Данный акт распространен на предприятиях общественного питания и занимающихся торговлей ими. Цель — списать испорченные или просроченные продукты.
Причины возникновения:
- нарушена процедура и условия хранения и торговли продуктов;
- нарушены условия транспортировки продуктов;
- несоответствие качества полученного товара определённым требования;
- истекший срок годности продуктов.
Процедура и цели списания
Процедура списания продуктов питания исходит из ситуации, которая привела их в негодность. При нарушении условий хранения и реализации, а также истекшего срока хранения — обязательно проводится инвентаризация. Она, конечно же, внеплановая, и для нее требуется особый приказ руководителя предприятия. При инвентаризации идет полный пересчет, перевешивание материальных ценностей, находящихся на складе или торговом зале. Обязательно составление сличительной ведомости, одновременно с этим формируется акт на списание продуктов.
Акт списания ТМЦ
Цель данного акта — документальное подтверждение порчи или негодности, старения или окончания срока амортизации ТМЦ, а также указывает невозможность их дальнейшей реализации.
Процедура и цели списания:
- Заполните форма имеющую единый вид и утверждение по всем полям, обязательно указание даты и места где составлен акт.
- Перечислите всех членов с персональным данными и занимаемыми должностями, входящих в состав комиссии, по подтверждению непригодности ТМЦ.
- Перечислите ТМЦ на списание со всеми необходимыми данными.
Далее процедура подписывания акта. - Контроль выдачи ТМЦ со склада.
- Утверждение руководителя.
Акт списания основных средств
Данное списание происходит при выработке ресурса и порче основных средств. Для процедуры их списания также проводится инвентаризация.
Создается комиссия из:
- разнопрофильных специалистов;
- представителя бухгалтерии;
- материально-ответственного лица;
Процедура и цели списания:
- Инвентаризация ОС
- Заполнение акта по списанию (аналогичен вышеперечисленным)
- Демонтаж и утилизация
Акт списания спецодежды
Каждая организация, использующая специальную одежду, работает по приказу от 2009 года № 290, который содержит специализированные выписки. Они предназначены для конкретики по СО, сроку ее эксплуатации работником и датой выдачи работнику. Обязательно создается личная карточка сотрудника, где будут отражаться все его данные в вопросе СО.
Акт составляется:
- после окончания срока службы;
- после порчи или утери СО;
Процедура и цели списания
При окончании срока службы, ответственный за информацию по СО, составляет акт произвольной формы о данном факте с приложением личной карточки сотрудника. Далее документы поступают в бухгалтерию, которая их списывает.
При порче и утере, также формируется акт произвольной формы, прикладывается личная карточка сотрудника, фиксируются данные его подписью и объяснительной. Далее бухгалтерия и отдел кадров, цель которых возместить ущерб предприятию.
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