Material accounting card form M17 and its description. Sample of filling out a warehouse registration card Warehouse registration card form 17 sample of filling out

To account for the movement of material assets in an organization for each of their names, grades, types and sizes, accounting forms are used, which can be unified or developed independently. One of these forms is a materials accounting card (form M-17).

General information about the materials accounting card

The form of the document was approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. A separate card is drawn up for each item number; the financially responsible person is responsible for its maintenance. Entries in the card are made on the basis of primary documents.

Since 2013, maintaining this form is not mandatory. Organizations are given the right to develop their own forms, which must contain a list of details approved by law.

Form M-17 “Material Accounting Card” is also used to release materials to production from the warehouse in which they are stored. An appropriate entry about the movement is made in the document, certified by the signature of the responsible person.

How to fill out the M-17 card?

At the top of the document indicate the name of the organization and structural unit. Below is a table consisting of 16 columns:

• in the 1st column indicate detailed information about the structural unit in which inventory items are stored;
• in the 2nd - the type of activity carried out by the unit;
• in the 3rd – warehouse number;
• in the 4th and 5th - a specific storage location for the material;
• in the following columns indicate the brand, grade, profile and size of the goods and materials, respectively;
• Next, you need to indicate the item number of the product, unit of measurement, price, stock rate, expiration date and the full name of the supplier.

If any information is missing, you can put a dash. After the table there is a field “Name of material”. The full name of the goods and materials is written here.

• name of the precious metal (stone);
• item number;
• unit of measurement;
• quantity (or mass);
• passport ID.

The third table contains information about the movement of materials:

• in the “Record date” column, enter the dates when the inventory was moved;
• in the “Document number” column indicate the number of the primary document that became the basis for the operation;
• in the column “Sequential number” indicate the serial number of the record;
• in the column “From whom it was received or to whom it was issued” the name of the organization or structural unit is written down;
• in the next column indicate the accounting unit of production;
• in the columns “Receipt”, “Expense” and “Balance”, indicate how many inventory items were received, issued and are available in the balance after the completion of each operation;
• in the last column put the signature of the responsible person and the date of the operation.

The last part of the card indicates the position of the financially responsible employee, his full name and the date of filling out the document (see a sample of filling out the card).

Features of filling out the card

• All necessary invoices must be attached to the card.
• You can fill out the document either by hand or on a computer.
• There is no need to put a stamp on the card, since it relates to the internal document flow of the enterprise.
• No blots or inaccuracies are allowed in the document form. If a mistake was made, it is better to issue a new form. You can also carefully cross out false information and write the correct information above, confirming the correction with the signature of the person in charge.
• You cannot make notes with a pencil, only with a pen.
• Cards are issued for 1 year. At the end of the calendar year, balances from old cards are transferred to new ones (as of January 1). After the end of the reporting period, the completed cards are transferred to the accounting department, and then to the organization’s archive. Shelf life - at least 5 years.

Card for recording material assets in the budget

The card for recording material assets (OKUD 0504043), used in the public sector, was approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 N 52n. It is intended for accounting of inventory items available in the warehouse. The form contains information about the type and location of inventory items, their price, and supplier.

This form is used in government agencies that have a small amount of material assets. The document may consist of several sheets, since each individual asset must be allocated a separate sheet. Entries in the document are made by the employee responsible for storing valuables. The card should be certified with the individual signature of the responsible person with a transcript. You can download the card form below.

OS inventory cards

Inventory cards of fixed assets are accounting registers of the standard form OS-6, intended for object-by-object accounting of fixed assets. They are filled out for each object at the time of its receipt and the completion of the commissioning certificate. The number of the inventory card of fixed assets is assigned in accordance with the numbering of the warehouse card file.

We talked in detail about filling out OS inventory cards.

An inventory of inventory cards for accounting of fixed assets must be continuously maintained. It is compiled for the purpose of registering opened cards and monitoring their safety. The inventory is compiled in the accounting department in one copy. When a note is made in the inventory about the write-off of objects according to the last inventory card, it is handed over to the archive.

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 the M-17 form 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 into 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. When receiving a copy of M-17, the warehouse manager signs in 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.

Under the designation M-17 lies a primary accounting document called the “Material Accounting Card”. It is used to control the movement of inventory items stored in the warehouse of enterprises and organizations. The preparation of this document is the responsibility of storekeepers and other warehouse workers, who issue it both upon receipt and upon shipment of goods and materials. It must be filled out directly on the day of the transaction for the movement of inventory and inventory.

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Basic rules for issuing an M-17 card

Today there is no single, obligatory sample of a material accounting card, so enterprises and organizations have the opportunity, at their discretion, to develop a document template and use it in their activities (sometimes they do this by ordering a printing house to print their own forms or printing them on a regular printer). But most often, warehouse workers, in the old fashioned way, fill out the previously generally accepted form M-17, which reflects all the necessary information about the supplier, consumer and inventory items.

For each type of product or material, its own accounting card is filled out, which is then necessarily numbered in accordance with the numbering of the warehouse card file. All necessary receipts, consumables and invoices are attached to the card.

The document can be written by hand or filled out on a computer. Moreover, regardless of how the data will be entered into it, it must contain the “living” signature of the storekeeper, as a materially responsible person who is responsible for the safety of the property entrusted to him. It is not necessary to put a stamp on the document, since it relates to the internal document flow of the organization.

Inaccuracies and blots in the materials accounting card should not be allowed, but if some mistake does occur, it is better to fill out a new form, or, as a last resort, carefully cross out the incorrect information and write the correct information above, confirming the correction with the signature of the responsible employee. In the same way, it is unacceptable to draw up a document in pencil - this can only be done with a ballpoint pen.

After the end of the reporting period (usually one month), the completed materials accounting card is first transferred to the enterprise’s accounting department, and then, like other primary documents, to the enterprise’s archive, where it must be stored for at least five years.

Instructions for filling out a materials accounting card in form M-17

The first section of the document contains:

• card number in accordance with the numbering of the warehouse card file,
• full name of the enterprise (indicating its organizational and legal status),
• OKPO code (All-Russian Classifier of Enterprises and Organizations - the code is contained in the company’s constituent papers),
• date of document preparation.

Then the structural unit in which the product is contained is indicated.

Below is a table where the first column once again includes information (but more precisely) about the structural unit that is the recipient and custodian of these inventory items:

• his name,
• type of activity (storage),
• number (if there are several warehouses),
• specific storage location (rack, cell).

• brand,
• variety,
• size,
• profile,
• nomenclature number (if such numbering is available, if it is not used, you can put a dash).

Then everything related to units of measurement is entered:

• code according to the Unified Classification of Units of Measurement (EKEI),
• specific name (kilograms, pieces, liters, meters, etc.).

The second part of the materials accounting card includes two tables. IN first table the name of the inventory items is entered, and also, if the composition contains precious stones and metals, their name, type and other parameters, including data from the product passport.

In second table Enter information about the movement of goods and materials:

• date of receipt or release from the warehouse,
• number of the document on the basis of which the products are transferred (according to document flow and in order),
• name of the supplier or consumer,
• accounting unit of issue (name of unit of measurement),
• coming,
• consumption,
• remainder,
• signature of the storekeeper with the date of the transaction performed.

In the last part of the materials accounting card, the employee who filled it out must certify all entered information with his signature with mandatory decoding. The position of the enterprise employee and the date the document was filled out should also be indicated here.

Materials accounting card form M-17 is a document that reflects the movement of materials (receipt and release from the warehouse). You can download the M-17 form at the end of the article. We also invite you to familiarize yourself with the instructions for filling out the form; you can download a sample of filling out a warehouse accounting card below.

A warehouse employee is usually appointed responsible for issuing a materials record card. When material assets arrive at the warehouse, the materially responsible person creates a card for them in the M-17 form, and later on this form the release of the valuables from the warehouse, as well as receipts, is noted. For each individual grade, type, size of material assets, a separate warehouse card M-17 is created.

The basis for making entries in the M-17 form are the primary receipt and expenditure documents for the receipt and release of materials (for example, the receipt of valuables is formalized by the receipt order M-4, a sample of which can be downloaded, the release of materials - or).

Sample of filling out form M-17

The unified form M-17 is filled out in a single copy and submitted to the accounting department once a month along with accompanying documents.

The first table contains the following data:

• The name of the department in which the valuables are stored;
• Code designation of the type of activity of the unit;
• Place for storing valuables in a warehouse (rack, cell);
• Brand, grade, profile, size – fill in the fields that correspond to this type of material;
• Number according to warehouse nomenclature;
• Unit of measurement – ​​digital designation and letter;
• Price per unit of material assets;
• Inventory norm is the minimum amount of materials that must be in the warehouse for the smooth operation of the enterprise;
• Expiration date of materials, if established;
• Supplier organization name.

In the second table of the warehouse accounting card M-17, information about the presence of jewelry in the materials is filled in. If precious stones and metals are not included, then the rows of the table are crossed out.

In the third table of the M-17 form, all receipts and disposals of this type of material assets from the warehouse are noted; for this, column 9 is filled out:

1 – record date – day of the transaction for admission, release.

2 – document number on the basis of which the operation is performed.

3 – serial number of the record.

4 – name of the organization or internal division of the enterprise from which the materials were received or to whom the materials were issued.

5 – accounting unit.

6.7 – indicates the quantity of materials received or issued.

8 – the balance of this type in the warehouse after the operation.

9 – signature and date of the responsible person.

An example of filling out a materials warehouse card can be seen below.

The storage period for this document is 5 years.

For each individual type of material in the warehouse, an accounting card of the standard form M-17 is maintained. This form reflects the income and expenses of the specified item. Entries in the warehouse card are made by a warehouse employee on the basis of incoming and outgoing documents.

Information on incoming transactions is entered on the basis of the M-4 incoming order, and on outgoing transactions - on the basis of the M-8 limit card, M-15 invoice or M-11 requirement.

Forms and a sample of filling out these forms can be downloaded from the links below.

The warehouse card for materials accounting, form M-17, is filled out in one copy and submitted to the accounting department on a monthly basis.

As an example, below is a sample of filling out a materials accounting card in form M-17. The free download link is at the bottom of the form.

Sample filling

Form M-17 is filled out by the financially responsible person on both sides. The name of the materials should be indicated on the front side of the card form. For each individual name or brand of valuables, a separate card must be filled out. At the top of the form you should indicate who is the owner of the specified name, the place where the valuables are stored (name of the organization, structural unit).

The front side displays general information about the material:

• Name,
• storage;
• main characteristics (brand, grade, profile, size, stock card number);
• the unit of measurement is indicated by code and name (taken from OKEI);
• unit price;
• the stock rate, if established, is a limit that must always remain in the warehouse;
• expiration date, if available;
• name of the supplier organization;
• precious metal content, if any.

After the basic information in the M-17 registration card is filled out, information about the receipt and write-off of this item from the storage location is entered into it. Each entry is made on the basis of the corresponding document (receipt or expense). For each movement, you should indicate the date of the transaction, the serial number of the document, the name of the person from whom the materials were received or to whom they were released (this may be another division of the organization or another organization).

When materials are received, a note is made in the “receipt” column, and when written off, a note is made in the “expense” column. Based on the results of an incoming or outgoing transaction, the balance in the warehouse is displayed. The responsible person who made a record of the receipt or expenditure of material assets puts his signature in the last column of the table.