Drawing up a chess turnover sheet (f-v9) and a turnover sheet (turnover balance). Simplified taxation system for household farms
Before drawing up reports, data on all business transactions are summarized in consolidated documents - accounting registers. One of such consolidated registers, by which you can calculate the total turnover for the reporting period, is the chess sheet.
Chess sheet - what is it and when is it used?
The statement fully reflects its name and is a table:
- vertically and horizontally - a list of used accounts (statements) of accounting;
- each operation - the correspondence of two accounts / accounts - is entered into the cell at the intersection of the row and column of accounts from the correspondence;
- totals - the sums by rows and columns - the total debit and credit turnovers of the accounting accounts.
Such a "chess" separation of operations in the statement allows you to control the correctness of accounting: the principle of double entry is observed here by itself, and errors are easily detected.
Small businesses can keep their accounting records in a simplified form. One of the methods recommended by the Ministry of Finance for small businesses is register-based accounting. It uses "chess" as a consolidated register.
Checkerboard: an example of filling out a form for a small business
Small businesses can use an abbreviated chart of accounts and show all transactions in just a few sheets. For example, for accounting purposes, manufacturing enterprises can get by with 8 statements, which are recommended by the Ministry of Finance in grikaz 64n.
Chess sheet: an example of filling out according to accounting data
Consider filling out the form No. B-9 using the example of operations for the receipt of materials and payment of debts to suppliers.
Example
In April, OOO Alta received 40 tons of cement from the supplier OOO Kalina at a price of 5 rubles / kg; from LLC "Omega" - 1000 liters of acrylic primer at the price of 79 rubles / liter.
All received primer 1000 liters at 79 rubles / liter, as well as cement (including stock) 44.2 tons at 5 rubles / kg, were transferred to production.
Settlements were made with suppliers for April deliveries.
Entries in the form No. В-7 "Statement of accounts with suppliers" - the debt is reflected in correspondence with the debit of account 10:
Entries in the form No. В-4 "Statement of funds and funds for account No. 51" in correspondence with the debit of account 60:
Entries in form No. B-2 "Statement of inventories" in correspondence with the debit of account 20:
The consolidated register - the chess sheet - contains the total turnover of the sheets for the month in the context of the corresponding accounts.
After posting all the amounts, all debit and credit turnovers (amounts by columns and rows of the "checkerboard") are calculated and the total is compared.
The presence of inventory items in an organization presupposes the construction of a high-quality warehouse accounting system, which, on the one hand, will create conditions for the safety of inventory items and prevent the facts of theft, and, on the other hand, will provide all interested users with the necessary information. There are many forms that allow you to organize the accounting system as efficiently as possible. Most of them were developed by Goskomstat and are unified forms. One of the documents used to control the safety of valuables is the MX-9 weight list. In the article we will tell you how to fill out the form MX-9 "Weight Statement", we will give its sample.
What is a weight list and what is its purpose
The statement in the form MX-9 is a unified form developed and approved by the decree of the State Statistics Committee of the Russian Federation No. 66 dated 09.08.99. and is intended to control the export of inventory items from the territory of bases, warehouses and other storage places.
The approved document is not mandatory for use in accordance with the Federal Law “On Accounting”. Each company can independently develop and approve the form of the form, taking into account the specifics of the activity, specific needs for information, as well as the form of its presentation.
Important! The main requirement when developing your own accounting forms is the presence in the document of mandatory details, which are contained in a unified form.
Step-by-step instructions for filling out MX-9
The approved form of the weight list does not cause difficulties when filling out. The document can be conditionally divided into two parts:
- The head of the form, which serves to reflect information about the organization and the document being drawn up;
- A tabular section that discloses information about the transferred values, their recipient and the basis for moving.
Consider the procedure for filling out the weight list in more detail. The hat of the MX-9 form must reflect the following information:
- The name of the organization and its structural unit;
- OKPO and OKDP codes in accordance with the accepted classifier;
- Number and date of compilation of the MX-9 statement.
All information about the transferred values \u200b\u200band the person receiving them is reflected in the tabular section of the document:
- Serial number;
- Recipient data (name and OKPO code);
- Information about the vehicle: its type and registration number;
- The name of the values \u200b\u200bto be transferred, indicating the code for accounting in the organization;
- The name of the unit of measurement and its code in accordance with the OKEI classifier;
- The mass of the vehicle with cargo, without cargo and in a separate column the mass of the cargo itself (goods and materials);
- The division of the company that released the products;
- Pass number;
- Information about the document that is the basis for the transfer of goods and materials: number and date of the invoice. Read also the article: → "".
The bottom of the document must be signed and transcribed by the person authorized to fill out the form.
The weight list must be filled in by the weigher, who, at the end of the shift, submits the drawn up document to the accounting department. Information about the mass of a vehicle with and without cargo should be established on the basis of weighing results on a truck scale.
Typical compilation mistakes
Consider in the table the typical violations faced by the persons responsible for filling out and checking the MX-9 statement.
p / p | Typical violations identified in the MX-9 weight list | |
Violation | Correction method | |
1 | The weigher responsible for filling out the MX-9 form made a mistake in the numerical indicator reflecting the weight of the loaded and empty vehicle, confusing the columns. The violation was identified by the person in charge when filling out. | If a violation of this kind is detected, corrections should be made to the document using the general methodology for correcting primary accounting documents. To do this, you should carefully cross out the erroneously made entries, indicate the correct values \u200b\u200bof the cells next to it and certify the corrections made with the signature of the person responsible for filling out the document and the phrase "Believe the corrected one". |
2 | The weight list does not contain the signature of the person responsible for the issue (weigher) | Both the use of a unified sample form and self-developed registration forms require filling in all the required details. In the absence of at least one of them, the document automatically belongs to the category of those drawn up with violations, and its legitimacy raises doubts. |
3 | The weight statement does not indicate the document-basis for the issuance of material values. | The MX-9 form serves only to reflect the very fact of the transfer of goods from warehouses. However, the reason why values \u200b\u200bare transferred to the recipient must be reflected in the document-basis for the transfer, for example, in the invoice. The data of this document (number and date) must be written off in 15 and 16 columns of the MX-9 form. |
In what programs can MX-9 be issued
Currently, filling in the forms of primary documentation by hand is very rare. This is due to the widespread introduction of specialized software that allows automated accounting.
Important! Depending on the direction and type of accounting, companies can use different types of software.
Let's answer the question about in which programs it is possible to form an MX-9 document in the form of a table.
In what programs can you make a statement of MX-9 | |||
p / p | Program | maybe | Impossible |
1 | 1c accounting | + | – |
2 | 1c: Trade Management | + | – |
3 | Circuit | – | + |
Rating of the most asked questions
Question number 1.The company, which has several warehouses, has organized the accounting system in such a way that all completed weight lists are to be stored in warehouses. The weighers are responsible for the safety of the lists. Are organizations allowed not to transfer documents for storage to the accounting department?
Question number 2.The organization independently developed a sheet form, which includes all the required details. Should it somehow reflect in the accounting the use of a non-unified form?
Yes, the use of self-developed forms must be approved by order of the head. It is also necessary that the form as an attachment be recorded in the accounting policy of the company for the current year.
Question number 3.What is the shelf life of the weight sheets in the company?
There are no special instructions regarding the MX-9 forms, respectively, this document must be stored for five years.
The weight list (in the form MX-9) is a paper required for documenting the export of any cargo from storage locations. It should be filled in by a weigher or other person responsible for the result of loading work.
Files
Components of the weight list
The document is filled out on one side and consists of several parts. The topmost one is the hat. It contains information about:
- The legal basis on which the standard form of the weight statement was adopted. They are the Resolution of the State Statistics Committee of August 9, 1999. From January 1, 2000, the form was the only generally accepted form in which it was possible to arrange the export of inventory items from the warehouse. Now he has lost his power. Now each organization, if desired, can develop its own form. Only not everyone does it. In business ethics, it is considered good practice to use uniform forms. Thus, the weight sheet itself remained in use due to its practicality.
- Organization and structural unit in which the paper is filled out. This data is mandatory.
- Document codes. These include the OKUD form (this value is immediately indicated in the form - 0335009). If the form of the statement is downloaded on our website, the number of the OKUD form will be automatically removed. In addition to it, in a small table with codes, the code for OKPO, the code for the type of activity for the OKDP, the code for the type of operation should be indicated.
- Number and date of preparation of the weight statement.
The latter information is located immediately after the name in the middle of the sheet. It is she who will appear in subsequent accounting reports and other documents.
Second part
The second part of the statement is a table with separate columns. They are optimally arranged and contain the following information:
- Line number in order.
- Name and code according to OKPO of the recipient of the shipped inventory.
- About the vehicle provided for transportation. Its type (name) and number must be indicated. For example, GAZ 2110, number.
- About the product, its name and code. Usually, groups of inventory items are placed in different columns for the convenience of further classification and accounting.
- Units of measurement of the product, the OCEI code of this unit.
- Weight. Moreover, this column of the table is divided into three separate ones: the mass of the vehicle without cargo, then - gross - the loaded vehicle and, finally, the weight of the goods described in a particular line separately. In this case, the mass is measured by a weigher on a specialized truck scales immediately before loading. This precaution will minimize the possibility of any fraud in relation to the transported inventory.
- Which of the structural divisions released (shipped) the products. For example, a warehouse, a transshipment point, etc. If there is none, then the organization itself is indicated in this column or a dash is put.
- Pass number (if available).
- The number and date of the invoice for which the shipment took place.
In this case, the waybill is the primary document, upon the availability of which further actions are carried out. The weigher or storekeeper is not allowed to ship any product (it is assumed that it has a certain value) without a delivery note.
Interestingly, different recipients and different groups of goods from the same organization can appear in the same weight statement. This is especially convenient if the consignments are small and the cargo is groupage.
Signatures
At the end of the form of the weight list, there is a place for the signature of the weigher. However, other persons responsible for the movement of goods must sign on the other side of the form. For this, it is specially noted on paper that the form should be printed with reverse. On this back one should look for the stamps of the host organization, its signatures, marks on the passage of posts, etc.
In principle, filling out the weight list does not cause difficulties for experienced weighers. The main thing is that the organization has special scales that can show the exact mass of the car that is supposed to carry the cargo. If it is not there, then you will have to indicate the approximate weight and not fill in two important columns.
Is such a form required
According to the law, each registered company has the right to independently decide in what form it indicates this data. The main thing is that the documents contain the main requisites and information on the cargo.
For your information! The approval of your own letterhead requires the issuance of a separate order of the head of the organization, as well as the reflection of the fact of acceptance of the document in the accounting policy of the company. It is much more convenient to use unified forms in our conditions, and the employees of the regulatory authorities have great confidence in familiar forms of papers.
Where is the weight list registered
The procedure for moving cargo in different organizations can take place in different ways. After filling out by the weigher, one of the copies of the weight list goes to the accounting department. There, his data is entered into the general "1C-Accounting" or another program to display the income and expenses of the organization.
According to the existing legislation, the completed form may well remain with the weigher. But subject to a number of conditions:
- The accounting department must have full access to the information contained in the documents. Moreover, at any convenient working time for him.
- Vedomosti is not at risk of destruction. They are preserved in dignified conditions.
- The weigher must keep a separate statement for at least five years.
The last requirement is related to the storage time of the document. For 5 years, even in a not very large organization, a great many weight sheets in the MX-9 form will surely be typed, so it is most convenient to send the completed sheet forms to the accounting department, and then (if desired) to the archive or other service of the enterprise.
Household accounting. operations on MP, based on the use of used registers property of the MP in the form of statements, completed after a month by calculating the totals for turnovers in the applicable statements and are obliged. transferring them to the statement (chess) in the form B-9. The B-9 statement is a synth register. accounting and is intended for generalization of current data and mutual verification of the correctness of the production of records on accounting accounts. The statement is opened monthly and serves for data records on Dt and Kt of each account separately. In the sheet, the accounts are arranged vertically in ascending order, and horizontally, in ascending order of numbers of sheets. A statement in the B-9 form is filled in first by transferring credit turnovers from the applied statements (using the data in the "Corresponding account" column) with their posting to the Dt of the corresponding accounts. Upon completion of the posting, the sum of the Dt-th turnover for each account that should be is equal to the Dt-th turnover, reflected in this account in the corresponding statement. The identified amounts for Dt of each account are added up, and their total total should be. equal to the total amount of turnovers on CT accounts. Dt and Kt turnovers for each account used are transferred to the turnover sheet, in which the balance is calculated for each account as of the first day of the month following the reporting one. Turnover list: by synth. accounts yavl. method of generalizing indicators of buh. accounts used by the MP. It is filled in on the basis of the data of the chess sheet. Debit and Credit turnovers for each applicable account as of the 1st day of the month, following the reporting one, are transferred from the chess lead to the circulating one. On the basis of the completed revolving record, a buh is drawn up. MP balance sheet and profit and loss statement.You can also find information of interest in the scientific search engine Otvety.Online. Use the search form:
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