In organizations in various fields of production activity, accounting requires keeping records of inventory items. In this regard, companies are forced to use materials accounting cards. In this article we will talk about the use of registration cards in the M-17 form.

Responsibility for filling out the M-17 card

As mentioned earlier, enterprises are forced to keep track of inventory items using a document such as a materials accounting card. Until 2013, maintaining such an important document for accounting was strictly provided for by law - only the provided cards in the M-17 form could be used for warehouse accounting purposes. Today, accounting cards for inventory items can be developed on your own. However, many organizations are in no hurry to abandon traditional cards. This is due to the fact that they are quite convenient for accounting and their use does not require reinventing the wheel.

Responsibility for maintaining cards rests with financially responsible persons, who are usually warehouse managers. The MOL must make entries in it every time the material is received, as well as every time it is consumed.

Important! The responsibility for maintaining M-17 cards can also be assigned to storekeepers or other warehouse workers. To do this, the warehouse manager must obtain the consent of the chief accountant.

Application of the M-17 registration card in organizations

The use of M-17 accounting cards is necessary in organizations where there is a large number of materials that differ in names, articles, grades, colors, sizes, and so on. This is due to the fact that the use of such cards allows you to take into account inventory items precisely according to these very characteristics.

The procedure for maintaining cards in form M-17

The life cycle of the M-17 accounting card begins with its registration by the procurement service and continues throughout the year. In it, the buyer indicates the following information:

1. Name of goods and materials;
2. Receiving warehouse;
3. Distinctive features of goods and materials (size, article number, etc.);
4. Nomenclature number;
5. Unit of measurement.

All cards are registered in a specialized register by a responsible accounting employee. At the same time, he puts his signature on each of them. Next, all registered and signed M-17 cards are issued to the warehouse manager, who, in turn, enters information on where the inventory items are stored.

Important! In this case, each new card is created only if the item number is different from the existing cards.

As mentioned earlier, during the receipt or departure of inventory items, the responsible person is required to make entries in the accounting cards. At the end of each month, totals for receipt and shipment transactions are entered, and the balance of inventory items in the warehouse is also displayed. Then, when the card is completely filled out, subsequent sheets are created (second, third and further). They are also certified by the chief accountant during the next inspection. All of them should be numbered and fastened for ease of use and storage.

At the end of the year, the cards indicate the balance of inventory items on the first day of the new year - January 1, after which they create a new card and transfer this figure there. After a year, the cards are collected, closed, filed in a folder and deposited in the archive.

Form and example of filling out the M-17 registration card

When maintaining M-17 cards in accounting systems, purchasing service employees do not have difficulties finding them, since they can be printed directly from the system. People who keep records the old-fashioned way are constantly faced with the need to search for a form on the Internet or buy it in specialized stores. That is why we have posted a link here where you can use the registration card form according to the M-17 form.

Rules for filling out the registration card

Warehouse workers must remember the need to comply with the rules for maintaining M-17 registration cards.

Thus, it should be borne in mind that cards can be issued either manually or using office equipment. At the same time, the registration cards must contain a live signature of the financially responsible person responsible for the safety of inventory items. When designing by hand, you should always use a ballpoint pen.

If it is necessary to release goods from the warehouse to production or for other needs, then a record is made on the card that the goods have been released, indicating the date of release and the details of the recipients. Based on this document, the recipient can be issued a limit statement, which remains with him. The permissible limit may also be specified on the card itself. In these cases, other documents confirming the movement are not issued, and the recipient signs the transaction on the card.

Entries in registration card No. M-17 are made on the basis of the following documents:

1. Receipt orders;
2. Requirements-invoices;
3. Invoices Torg-12;
4. TTN, etc.

When recording a transaction, the following data must be indicated:

1. Date of receipt and shipment from the warehouse;
2. The basis document for performing the operation (details);
3. Brief description of the operation.

Manual entries must not contain any erasures. It’s also better not to make corrections. However, if this happens, you should carefully cross out the incorrect information and write the correct data at the top, confirming the corrections with a signature.

Shelf life of M-17 accounting cards

If we talk about how long it is necessary to store an inventory card in form M-18, then there is no clear answer to this question. It all depends on the regulations adopted by the organization. Nevertheless, it should be said that in the warehouse industry, a card is created, as a rule, at the beginning of the year and is used for one calendar year; in fact, during this period it is stored there. After its validity period has expired, it is filed in a folder with the rest of the cards. This folder is then transferred to the archive. The storage period for accounting documents in the archive should not be less than 5 years.

Responsible for maintaining the registration card in form M-17 financially responsible person, managing the movement of goods. This is often done by the storekeeper. Goods are accepted and released exclusively according to receipt and expenditure documentation. This is entered on each registration card. corresponding note.

The receipt of each product for storage in the warehouse occurs together with the receipt of accompanying documentation. All information from these documents must be entered in the appropriate columns of the registration card. Accompanying documentation often consists of a list of documents such as a goods receipt order and a receipt certificate.

The completed accounting card is handed over for storage to the person who is financially responsible for the safety of the goods in the warehouse.

All incoming or outgoing transactions must be recorded storekeeper or other person charged with financial responsibility. These transactions are indicated in a separate line of the registration card with simultaneous certification by the personal signature of the storekeeper.

At the same time, the storekeeper is obliged to submit completed cards to the accounting department of the enterprise every month. Each card must be accompanied by certain documents that will act as confirmation of incoming and outgoing transactions.

Document turnover schedule for a specific organization determines the timing and general principles for submitting registration cards to accounting.

Design principle

A unified form format is drawn up in a single copy and is forwarded monthly, along with accompanying documentation, to the accounting department of the enterprise.

In the first table of the form you need to enter the following information:

• the name of the company division where the material assets are stored;
• codified name of the activities of such a unit;
• specific location of stored products in the warehouse;
• filling in the columns regarding the brand, grade, size of products located in the warehouse;
• number designations of material assets, designated according to warehouse nomenclature;
• letter and numeric designation of the units of measurement used;
• the cost of one unit of material assets;
• the standard amount of inventory, in other words, the minimum number of goods that must be in the warehouse to ensure the normal operation of the organization;
• the shelf life of goods for use, if determined;
• the name of the company that acts as a supplier of products stored in the warehouse.

Second column warehouse registration card M-17 must contain information about the possible presence of precious substances in the material assets stored in the warehouse. If the composition does not contain any precious metals or stones, then this column will need to be crossed out.

Third column The registration card form in M-17 format must contain information about the arrival and departure from the storage location in the warehouse of a specific type of material inventory. To do this, just fill out 9 lines:

1. Line "Date of recording" here it is necessary to indicate the specific day of the operation for the receipt or departure of goods from the warehouse.
2. Line “Documentation number” it requires specifying a specific number for a specific document, which legitimizes each operation for the receipt or departure of goods from the warehouse.
3. IN fourth line you need to display the name of the company or some separate division of the organization that transfers or receives material assets from the warehouse.
4. Fifth line must contain data about the accounting unit of the product.
5. IN sixth And seventh line the total number of goods received or released is indicated.
6. IN eighth line The residual amount of material assets is entered after the completion of operations for their receipt or release.
7. In the last ninth line the date of compilation of the account card is indicated, which is certified by the signature of the financially responsible person.

According to the current provisions of Russian legislation, the storage period for this accounting document is 5 years.

What is the need to use

The main task of drawing up a product inventory card in a warehouse is control of the amount of material assets the company has that are stored in warehouses. According to the existing procedure, a separate accounting document must be created for each item number.

Such a card indicates all the necessary information related to the receipt or consumption of products. At the same time, it is worth considering the fact that for completion it is necessary to use supporting documentation that appears in the general circulation of documents of a particular organization.

Using an account card helps control available stocks of material assets in warehouses, which makes it possible to quickly solve problems of their shortage or excess. Thanks to this method, the process of managing an organization in the field of material turnover is significantly simplified. This helps improve general economic indicators of the enterprise and improve its financial position.

Existing requirements

The existing form of cards for accounting for products located in warehouses is filled out on the basis of the available primary documentation for the receipt of goods for each individual item number on the same day on which such an operation was carried out. All primary documentation, regarding the receipt or consumption of products from the warehouse, must be attached to the registration card.

The process of accounting for the movement of materials in a warehouse occurs under the control of a materially responsible person, who most often holds the position of warehouse manager or storekeeper. In some fairly rare situations, the chief accountant of an organization may give permission for operators to maintain accounting cards. To do this, you will need to obtain permission from the financially responsible person responsible for the safety and movement of all material assets stored in the warehouse.

Signature of the chief accountant in column of the account card “Control” is confirmation of its correct completion.

After the end of the calendar year, the accounting cards as of January 1 following the reporting year display the number of remaining products located in the warehouse. In this case, all cards for the past year must be closed. All closed accounting forms must be bound and submitted for archival storage.

If there is permission from the chief accountant of the enterprise and with the indication of the immediate head of a specific division of the organization that carries out the functions of supply and sales of products, the maintenance of accounting forms can be continued within the next calendar year. If any real need in opening new accounting forms, they can be opened even in the middle of the year.

If the enterprise has established an automatic accounting process, then all primary documentation, as well as all cumulative operational accounting registers, can be transferred to machine information media.

If the company's management has decided to use accounting software, then it must fully provide the ability to obtain data on paper. This even applies to information that displays indicators from the accounting register, internal company reporting, as well as other types of documents.

It is worth noting the fact that the need to use accounting forms is for advisory purposes only. True, it cannot be denied that they significantly facilitate the process of preparing financial statements. This helps improve the ability of warehouse employees to navigate where and what kind of goods are stored.

Warehouse accounting for beginners is presented in this video.

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Wealth accounting cards are special forms of accounting documentation designed to reflect information about the movement of inventory assets in an organization. You can develop the form yourself or work using standardized forms. Let's figure out how to properly draw up accounting documentation.

What forms to use at work

Current form: warehouse registration card M-17

Filling principles

The compilation of accounting cards should be carried out by an employee who is charged with such a duty. Responsibilities should be specified in job descriptions. The job description should not be a formal document hidden deep in the archives: the employee must read the document and sign confirming that he agrees with the wording.

Fill out accounting documentation based on the following requirements:

1. Forms can be filled out by hand or on a computer. It is acceptable to use specialized programs for accounting.
2. The organization's stamp on the card is not required - it refers to internal documentation.
3. If errors are found in the form, corrections are made according to the general rules. An incorrect entry is crossed out with a thin line. The correct information is written next to it. The record is certified by the signature of the responsible person.
4. The card is issued for one year. At the end of the period, a new form is filled out.

Documents from previous years must be submitted to the archives for safekeeping. The shelf life of accounting cards is at least 5 years.

Step-by-step instructions for filling out

Let's figure out how to fill out a materials accounting card. Step-by-step instructions for the M-17 form consist of 5 steps.

Step 1. Write down the number and date of the document.

Step 2. We indicate the name of the organization and enter the structural unit.

Step 3. Fill out the tabular part:

• column No. 1 - structural unit;
• column No. 2 - type of economic activity of the division;
• column No. 3 - warehouse number;
• Column No. 4 and No. 5 - specifies the storage location of the material.

Then we indicate the characteristics of the accounting object. We register the brand, grade, profile, size and other information about the goods and materials. We enter the item number, unit of measurement, cost, price, inventory standard, expiration date and full name of the supplier. If there is no information, put a dash.

Step 4. The following table M-17 is information about the presence of precious metals or stones in the accounting asset. Fill in the appropriate positions in the table if the relevant information is available. Enter the data according to the passport of the tangible asset.

Step 5. The third table reflects information about the movement of inventory items within the organization. Fill in the information in the columns:

• “Record date” - enter the date of actual movement of the inventory asset;
• “Document number” - indicate the number of the primary document on the basis of which the movement of goods and materials is carried out;
• “Sequence number” - register the sequence number of the operation;
• “From whom it was received or to whom it was issued” - enter the name of the organization or structural unit of the enterprise;
• Next, enter the unit of production of goods and materials;
• in the columns “Receipt”, “Expense” and “Balance” we write down the amount of goods and materials that were received, transferred or remain in storage. Records are recorded after each operation.

The last column is for the signature of the responsible employee. Be sure to indicate the date of the operation.

The completed warehouse accounting cards (sample M-17) are signed by the financially responsible person. Enter his position, full name, date of signing.

Material accounting card M-17, sample filling

Exceptions for state employees

Public sector institutions operate according to different rules and regulations. State and municipal organizations are required to use primary accounting documents approved by Order No. 52n.

Warehouse accounting cards (form for public sector employees) have OKUD code 0504043. They are used to reflect information about goods and material assets stored in the institution’s warehouses. The form provides for the disclosure of information about the type of inventory items, their location (structural unit), their accounting value, supplier and other details.

The primary document must be completed by the responsible employee. For example, an accountant responsible for accounting for inventory items in an institution. The form is convenient to use for small volumes of valuables in storage, since for each asset you will have to create a separate sheet of the inventory card (material assets accounting card).

All business entities must organize systematic recording of the movement of inventory items passing through the warehouse. To do this, they use a materials accounting card form M-17. This document is classified as a recommended template. Enterprises can use it or create their own form based on this sample. The main condition is that all movements of material assets and changes in their actual location must be taken into account.

The need for a materials accounting card

Form M-17 was approved by the State Statistics Committee in resolution No. 71a dated October 30, 1997. Let us say right away that the form is not required to be used in the required form. You can make adjustments to its template. But if an enterprise decides to develop its own sample, then it is necessary to focus on the list of mandatory details for such forms. It is fixed by the Accounting Law No. 402-FZ in terms of regulating the content of primary documents (Article 9).

Mentions of how to keep a materials record card of form M-17 are in order No. 119n dated December 28, 2001, authored by the Ministry of Finance.

In essence, M-17 is a materials warehouse card. It reflects accounting data on inventories formed at the company’s storage facilities. The calculation includes all assets that the enterprise has and taking into account the resources of its structural divisions.

The division of values ​​in accounting is carried out with reference to the distinctive features of assets:

• Name;
• quality mark;
• product model;
• varietal characteristics;
• dimensions;
• articles, etc.

The cards record not only the actual availability of inventory items, but also their release into production.

The transfer of material resources from warehouse premises, provided that Form M-17 has been drawn up, occurs on the basis of a limit-fence card. It is issued in a single copy and left in the custody of the recipient of the relevant valuables. He signs on the M-17 form, and the official issuing the goods and materials signs on the limit-fence card form.

When analyzing the data on the M-17 card, the accountant checks the information entered in it with the data from the primary documentation. Using this form, the fact of the presence of inventory items and the number of assets listed in the accounting system are verified.

The accountant’s task is to reconcile all records on transactions with materials and make a control recalculation of the final indicators. If all the data was entered correctly, the accountant certifies the M-17 form.

You can download the M-17 materials accounting card form for free from our website using the direct link below:

Features of card management

Form M-17 is intended to be completed throughout the year. And for each new reporting interval, separate copies of it are created.

Responsibility for opening cards rests with the supply service. As a general rule, the materials accounting card form M-17 should contain the following information:

• data about the warehouse facility;
• the name of the material assets taken into account;
• list of distinctive characteristics, nomenclature numbers and units of measurement;
• accounting prices for each asset.

Separate cards must be created for different nomenclature codes.

The accounting service registers the completed M-17 forms in the register with the numbering of the documents and endorsement by the accountant. Upon receipt of a copy of M-17, the warehouse manager signs the register, after which he indicates a detailed breakdown of the location of the goods and materials (the number of the warehouse, rack, shelf, box, etc. is given).

If there are no free columns on the card page, and the year has not yet come to an end, you need to create additional sheets for this form. Each page must be signed by an accountant and numbered.

Documentary grounds for updating information on the card are:

• receipt orders;
• invoices;

Operations are displayed separately on form M-17. An exception is made for similar actions with inventory items performed on the same day. The warehouse manager must fill out the M-17 form daily and withdraw the balance after the transactions performed. On the last day of the month, total data on incoming and outgoing transactions is displayed.