Report mx 20. Accounting for materials in the warehouse and in accounting. Inventory flow reports

Company leaders seek to ensure the safety of their resources, both monetary and material. To this end, a high-quality accounting system should be created in the organization and indicators of employee responsibility should be determined. In the article we will tell you how to fill out the form MX-20 (Report on the movement of inventory items in storage places), consider the main errors.

Maintaining a competent warehouse accounting allows you to control the consumption of materials, the responsibility for which lies with the financially responsible persons.

p/p	Warehouse accounting
	Advantages	Flaws
1	Organization of control over the safety of the company's inventories;	The need to select qualified and honest personnel to work in the places of storage of goods and materials;
2	Timely provision of information on the availability of goods and materials to the accountant for reporting;	In some cases, the organization of warehouse accounting requires the introduction of modern software.
3	Obtaining information on the actual availability of goods in warehouses for making settlements with counterparties.

What is the form MX-20

For the purpose of recording information on the movement of material assets in the accounting, the form MX-20 “Report on the movement of inventory items” is used. From this document, the accountant receives information about the use of material assets, their arrival at the company and the organization of storage in departments. Read also the article: → "". The MX-20 report is unified and is presented in the all-Russian classifier of document forms.

Important! Each organization has the right to determine the number of copies of the report required to account for materials. This information must be approved by the company. accounting policy.

In addition to fixing the number of copies of the report to be compiled, the company may indicate that for better accounting, materially responsible persons need to supplement the submitted report on the movement of materials with supporting documents. This information is reflected in the "Appendix" line of the unified form.

To fill out the MX-20 report, the materially responsible person refers to such documents as:

1. Receipt of goods and services;
2. Realization of goods and services;
3. Transfer-acceptance certificate;
4. Invoice. Read also the article: → "".
5. Universal transfer document;
6. Limit fence card.

The document form MX-20 can be conditionally divided into two parts: the “header” of the document, designed to reflect the registration information about the company and structural unit, in which the materials are located, and a tabular section that discloses information about the movement of goods and materials, their quantity and accounting prices. Information on the receipt and disposal of materials characterizes the incoming and outgoing transactions with the participation of material assets. All data is entered on the basis of accounting documents confirming the conduct of these operations.

The completed document is certified by the signature of the person responsible for storing the materials, and is submitted for verification to the accountant of the organization at the end of each month with the primary accounting documents attached.

For correct filling report form MX-20 in this document, you must specify the following information:

• Name of materials and their brief characteristics;
• Unit of measurement of inventory items;
• The number of goods and materials in the organization;
• Accounting prices for each type of materials;
• The balance of materials at the beginning of the period;
• Receipt and consumption of goods and materials during the specified period.

Despite the fact that in most cases the storekeeper or warehouse manager is responsible for the safety of materials, the head of the organization may appoint another person responsible for compiling the report on the form MX-20. This should be done on the basis of the order of the head of the company.

To organize high-quality accounting in a company, it is customary to draw up a report on the movement of materials separately for each group of values ​​if they are accounted for on different synthetic accounts. Important! When filling in the receipt and disposal of materials in the report, the results should be summed up, both for each group of goods and materials, and for the report as a whole.

The organization has the right to set a deadline for the submission by material persons to the accounting department of a report in the form of MX-20 in the accounting policy. In the generally accepted case, the MX-20 report is submitted at the end of each calendar month.

Errors when filling out the report on the movement of goods

Despite the fact that filling out the MX-20 report form does not cause difficulties for responsible persons, here are some errors that rarely occur in the warehouse accounting system of domestic companies:

p/p	Common Mistakes
	Mistakes	Solution
1	The report date is incorrect. By general rules the statement of movement of goods must be drawn up on the last day of the reporting period, most often a calendar month. It is this date that must be indicated in the column "Date of compilation".	If errors are detected during the check of the movement report by the accountant, he should make the necessary adjustments to all copies, which must be confirmed by the responsible person.
2	When filling out the report, the name of the goods and materials is indicated in a generalized way, without providing information about the type, model or brief description.
3	Arithmetic errors when filling in information about income, expenditure and final balance.

Is it possible to sign a report with an electronic digital signature

An organization can carry out activities using an electronic document management system, both with external counterparties and between its divisions. In this case, in order to ensure control over the safety of the MPZ, a document in the form of MX-20 must contain an electronic digital signature of responsible persons. For the purpose of confirming the legality of the use of EDS, the company should assure this feature in the accounting policy.

If an organization decides to use internal electronic document management, it should create conditions for storing a report on the movement of inventory for five years.

Rating of the most asked questions

Question number 1. Is it possible to provide warehouse accounting without filling out the form MX-20?

The report in the form MX-20 is an internal document of organizations and serves to transfer information about the materials in stock and their actual consumption to the accounting department. In this regard, no punishment, both for the absence of this form, and for maintaining warehouse records, is not provided for by the legislation.

Question number 2. Is it possible to organize internal electronic document management in the company and draw up a report on the movement of materials in electronic format?

Question number 3. How many copies of the material flow report must the responsible person submit to the accountant for review?

The law does not establish the number of copies of the report on the movement of goods and materials required for accounting. Thus, based on their needs, as well as the number of users interested in this document warehouse information, the company can approve any number of copies in the accounting policy.

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 the accounting policy of a particular business entity. Similarly, at the level internal document set the completeness of the report. 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.

Commodity and material values ​​(inventory and materials) at their location (storage), as well as all information on receipt and expenditure, should be taken into account in a document - a report drawn up in the form of MX-20. This report is submitted to the accounting department for the past reporting period time.

The unified form of the document (according to the classifier OKUD 033520) must be used by all organizations and institutions. Data on the movement of goods and materials are entered into special forms, while receipt / expenditure invoices, requirements, acceptance certificates, etc. are recognized as source documents for compiling a report.

filling

The columns should contain not only information about the credited and used materials, but also indicate the balance of goods for each assortment. The required information to be included in the report is:

• names (names) of each species and its characteristics;
• quantity units (pieces, kg, liters, meters, etc.);
• accounting cost;
• the number and total amounts of balances on a certain date;
• quantity and total cost goods and materials received during the reporting period;
• the number and total cost of goods and materials consumed during the reporting period;
• the total amount of balances and the number of units of production at the end of the period.

The preparation of the report may be entrusted to an accountant or an authorized person. The document is signed by the person responsible for the safety of goods and materials, as well as the accountant who verified the accuracy of the data reflected. The number of copies of the document can be any, based on the needs and characteristics of the enterprise.

In the List of standard unified forms, legally enshrined in Rosstat Decree No. 66 of 08/09/1999, there is a form МХ-20а. In this article, we will consider in detail why the MX-20a form is needed.

Form MX-20a - who fills out?

The indicators entered into the MX-20a form are a summary report characterizing the movement of material assets in the reporting period in the context of individual parties and warehouses.

The person with financial responsibility responsible for the safety of goods and materials stored in the warehouse, at the end of the reporting period, fills out the form МХ-20а.

How to apply (filling procedure / step-by-step instructions), necessary details for correct filling

To fill out the form, you must use the tips located in the appropriate lines and columns.

The header contains the standard registration data of the organization:

• Company name;
• Division or branch of the company;
• OKPO and OKDP codes.

1. Warehouse name or number
2. Numbering of the chamber and section according to the place of storage.
3. Type of operation.

The main part of the MX-20a form begins with the registration of the document, the number, the date of compilation are affixed here, and the time period during which the business transactions took place that served as the basis for filling out the document.

In the main part of the form, data on the movement of goods and materials are filled in:

• The name of the goods, in accordance with the assortment of the warehouse;
• The unit of measurement used in accounting for each type of goods and materials;
• Summary data on the receipt and disposal of commodity values, according to the attached to the report primary documents and accumulative statements.

The number of required copies of the MX-20a form and a set of accompanying initial documents is fixed in the accounting policy of the enterprise.

Where is the MX-20a used and where to apply

Document MX-20a is filled out by the storekeeper to submit to the economic service of the organization a report on the movement of goods and materials by storage locations in the context of individual batches on a specific date for the required reporting period.

Based on the report data, accounting registers are formed.

Deadlines and errors when filling out

The accounting policy of the organization approves the deadlines for submitting a report to the accounting service. The frequency and reporting period for compiling the document MX-20a are due to production needs.

Responsibility

A person with financial responsibility is responsible not only for the safety of the values ​​\u200b\u200bentrusted to him, but also for the reliability of the compiled form MX-20a for a specific reporting period.

According to job description and a formalized contract for material liability, the storekeeper is obliged to submit only verified and truthful information to the accounting department of the enterprise.

The administration of organizations imposes administrative penalties on warehouse employees who neglect their official duties.

Who signs the document

The reliability of the information in the compiled report on the movement of goods and materials in the places of storage for individual parties is confirmed by the personal signature of the person with financial responsibility.

After checking the correctness of the compilation of the MX-20a form, the accountant signs the document in the appropriate line.

Can I digitally sign

On the basis of the Law "On electronic signature» dated April 6, 2011 No. 63-FZ, the execution and preparation of the primary document flow can be created electronically using any digital signature.

How can I make changes and corrections to the form

In order to correct the detected errors and inaccuracies in the completed report form, it is necessary to cross out the erroneous data with one line. The correct data is displayed next to it. It is important that the crossed out data be readable.

Which programs can/cannot generate this report

Initial data for an external report in the form MX-20a are accumulated in accounting register on a specific material account according to the standard Chart of Accounts.

No. p / p	computer program	Ability to generate report МХ-20а
	Paid:
1	1c accounting	There is
2	Circuit	There is
3	Sky	There is
4	class365	There is
5	Elbe	There is
6	SAP	There is
	Free
7	Taxpayer legal entity	No
8	Info-enterprise	No
9	Business Pack	No
10	Simplified	No

Rubric: "Questions and answers"

Question #1: How many copies of the report do you need to prepare?

Each enterprise determines the number of completed forms MX-20a independently, based on production needs and the level of automation of accounting.

Question number 2. For whom is the unified form MX-20a intended?

Drawing up a report on the movement of goods and materials is entrusted to materially responsible warehouse workers. For further use, the document must be submitted to the accounting department of the enterprise.

Question number 3. When should the report be prepared?

The boundary date for the submission of the report of the organization is fixed in the accounting policy.

Enterprises are presented with a large choice in the method of filling out the unified form MX-20, the deadline for submission and the frequency of the formation of the document.

• 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 in 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 based on the previously issued primary documentation, such as: checks, applications, receipts, invoices, receipts, disbursement orders and so on.
• After that, the report includes all inventory items released to consumers (for each buyer separately) - their total number and amount are calculated here.

Unified form No. mx-20 - form and sample

After checking the correctness of the compilation of the MX-20a form, the accountant signs the document in the appropriate line. Is it possible to sign with an electronic digital signature On the basis of the Law "On Electronic Signature" dated April 6, 2011 No.

№ 63- Federal Law, registration and preparation of the primary document flow can be created electronically using any digital signature. How to make changes and corrections to the form In order to correct the detected errors and inaccuracies in the completed report form, it is necessary to cross out the erroneous data with one line.

Attention

The correct data is displayed next to it. It is important that the crossed out data be readable. Corrections are considered valid if there is an inscription “Believe corrected”, signed by the materially responsible person.

Read also the article: → “Form INV-3.

Mx-20a form: what is it and what is it used for?

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In the List of standard unified forms, legally enshrined in Rosstat Decree No. 66 of 08/09/1999, there is a form МХ-20а. In this article, we will consider in detail why the MX-20a form is needed.
Form MX-20a - who fills it out? The indicators entered into the MX-20a form are a summary report characterizing the movement of material assets in the reporting period in the context of individual parties and warehouses. The person with financial responsibility responsible for the safety of goods and materials stored in the warehouse, at the end of the reporting period, fills out the form МХ-20а.
How to apply (filling order / step-by-step instruction), the necessary details for correct filling To fill out the form, you must use the tips located in the appropriate lines and columns.

Form No. mx-20. report on the movement of inventory items in storage places

Info

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? A material report is 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 compile the correct report The procedure for generating a document includes a number of specific operations.

Blanker.ru

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

Important

FILESDownload an empty form of a material report in the form M-19 .xlsDownload a sample material report in the form M-19 .xls Who fills out the material report construction work: the head of the construction site or the direct executor, as well as an authorized employee of the accounting department. Is the application of the document mandatory Since 2013 compulsory use Unified forms of primary documentation have been canceled, therefore, each organization decides to use this form or not on a voluntary basis.

Unified form n mx-20

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Report on the movement of inventory items (tmts)

In the main part of the form, data on the movement of goods and materials are filled in:

• The name of the goods, in accordance with the assortment of the warehouse;
• The unit of measurement used in accounting for each type of goods and materials;
• Summary data on the receipt and disposal of commodity values, according to the primary documents and cumulative statements attached to the report.

Type of report filling form Recommendations for filling out In the report, in addition to summary data on the receipt and consumption of commodity valuables, information on the actual balances of products at the beginning and end of the reporting period is highlighted.

Material report in the form m-19

Report on the movement of inventory items in places of storage "Responsibility A person with financial responsibility is responsible not only for the safety of the values ​​\u200b\u200bentrusted to him, but also for the reliability of the MX-20a form for a specific reporting period. According to the job description and the executed contract for material liability, the storekeeper is obliged to submit only verified and truthful information to the accounting department of the enterprise.

The administration of organizations imposes administrative penalties on warehouse employees who are negligent in their official duties. Sample form MX-20a Who signs the document The accuracy of the information in the report on the movement of goods and materials in the places of storage for individual parties is confirmed by the personal signature of the person with financial responsibility.

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).
In this case, the second option is preferable, since you do not need to think about the structure and content of the document - in standard form All required columns and rows have already been entered. filling 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.

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