Typical intersectoral form M2

Organizations and enterprises constantly sell and receive raw materials, parts, tools and other inventory items (inventory and materials). Procurement is responsible for providing everything necessary for production. Employees of this department carry out the receipt and delivery of goods and materials to the enterprise.

In the course of their activities, it is necessary to issue powers of attorney, one of which is a standard intersectoral form m2. In practice, quite often you have to fill out such a form, so you need to know the rules for filling out and accounting for this form.

What is this document and in what cases is it used?

The purpose of using the standard interbranch form m2 is to obtain goods and materials in large volumes.

It is issued to the employee of the enterprise who is instructed to receive the goods. The document confirms the right of a specific individual to accept cargo intended for the performance of production tasks. An individual who accepts goods and materials contacts the supplier and picks up the goods. When compiling a written inventory, organizations always specify the volume of shipment. If a large consignment of goods cannot be delivered at one time, then a power of attorney can be issued for multiple use for a certain period of time. But the document is drawn up for one person, endowed with the right to receive goods and materials.

Legislative regulation of this issue

In the Russian Federation, a special normative act has been approved - Decree of the State Statistics Committee No. 71 dated 10/30/1997, according to which enterprises need to use the forms of powers of attorney M-2 and M-2a. They must be used to confirm the rights of the recipient to represent interests as a trustee during the acceptance of goods and materials shipped under, along with, an agreement or an order.

Form approved for all organizations in the form of a standard intersectoral shape m2 in one copy draw up accounting. The completed document is issued against signature to the recipient.

Form variant with code N M-2a are used at enterprises in which the receipt of goods and materials is not a one-time, but a permanent method. Each power of attorney is supposed to be registered in a special register upon issuance, the pages of which are numbered in advance. The list must be made in the form of a log book.

Entrust the receipt of goods and materials by proxy to an outsider who is not in an employment relationship with the employer is prohibited. A correctly executed document must have completely filled fields, reflect the sample signature of the recipient, which is sent to receive goods and materials.

Its action lasts no more than 15 days, but in some cases the form can be issued for the entire calendar month, if the delivery of goods is provided on the basis of the order of planned payments.

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Filling order

Please note that forms with M2 and M2a codes have distinctive properties that you need to pay attention to when filling out the form.

Document variant with code M-2 consists of two parts: the main part and a tear-off coupon (spine). All fields must be filled. Upon receipt of the power of attorney, the completed spine is torn off and filed for storage by the accountant.

Unlike the previous form of the form in the standard intersectoral form M-2a no voucher provided. It is simply registered in the register of issued powers of attorney. This form must be completed in cases where the receipt of goods and materials is reusable, which usually happens under existing contractual relations.

On the form need to reflect such information:

• about the name, as well as the identification details of the organization of the recipient. In this case, all fields on the classification of the institution are considered mandatory.
• Full name and other identification codes of the supplier, who will need to provide and hand over the power of attorney when receiving goods and materials at another enterprise. Be sure to put his signature in the space provided.
• the document has fields for visas of the chief accountant, director of the company that bought the goods. Their signatures confirm their consent and instruction to the worker on behalf of the company to receive the goods. Moreover, a seal is always put on the signature of a higher manager.
• There is a special field in the power of attorney where a list of goods and materials is entered, indicating their quantity. The data is entered from the invoice paid by the enterprise.
• In the appropriate columns, you need to enter information about the date of issue and the last expiration date of the power of attorney.

Filling out the form must be done carefully, because. this document should not have erasures and corrections.

Rules for registration, accounting and storage periods

In accounting, there three deposit options data in the form:

1. The oldest is the classic way to make manual entries.
2. The second option is with the help of a computer, using text editor software - WORD, EXCEL. This method is much more convenient than the previous one, because. if the power of attorney is often issued to the same work colleague. It remains only to change the serial number in it, the date of issue, the expiration date and goods and materials.
3. The last method of filling in the empty fields of the power of attorney is also quite convenient, because. in this case, the accounting program "1C" is used. It can be used to repeatedly issue a power of attorney for employees of the supply department or those who can replace them. In this case, details and other data will be filled in automatically with each document issuance.

For accounting powers of attorney don't forget to follow this order:

• when issuing a one-time form, you need to tear off and hem the spine;
• when handing over a multiple version of the document, enter the account in a special registration journal.

A form drawn up in accordance with all the rules is issued to the recipient in a single copy, about which he must put a painting.

In cases where, for some reason, the standard intersectoral form of power of attorney M-2 (or M-2a) has not been used, then the employee who received it must return it to the accounting department the next day, as soon as its validity period has expired. Such a form must be marked “not used” and then placed in storage until the end of the year with the person responsible for issuing and registering them.

How to issue a power of attorney to receive goods and materials in the 1C program is described in the following video tutorial: