Receipt order form M-4 is used upon acceptance material assets to accounting. The materially responsible person is responsible for filling out the receipt order on the day the materials arrive at the enterprise.

A completed sample of form M-4 can be downloaded from the link at the end of the article.

Information about the receipt of materials must be entered into.

It is necessary to fill out a receipt order in a single copy. If the same supplier delivered several consignments of goods in one day, then it is allowed to issue one receipt order for all consignments. In this case, data is entered into the receipt order throughout the day as materials are received from the supplier. The stamp and signature of the responsible person is affixed at the end of the day, when data on all received inventory items is entered.

Just a moment!

If it is necessary to issue materials to the outside, then you should fill out the invoice form M-15 (), if you need to make internal movement of materials between departments, then fill out the requirement-invoice M-11, the form and sample of which can be downloaded. If consumption limits are set for materials, then it is necessary to use for release.

Sample of filling out a receipt order form M-4

The receipt order form contains the number, date, name of the warehouse where the goods and materials are received, the name of the supplier, the account number where the materials are received, as well as the numbers of accompanying documents for the materials.

The lower table of the receipt order M-4 gives a description of the inventory items accepted for accounting:

• Name (brand, grade, brief description);
• Nomenclature No.;
• Unit of measurement (OKEY code and abbreviated name);
• Quantity of materials according to supplier documents;
• Actual number of received values;
• Price per unit, amount excluding VAT and including tax;
• Passport number;
• Serial number according to the card index.

Based on the results of the completed table of the M-4 receipt order, the total amounts and quantities are displayed.

The short designation M-4 hides the receipt order form. This document refers to primary accounting documents and is issued when the enterprise’s warehouse receives any products from suppliers that must be received.

Who issues the receipt order?

Since the direct receipt of incoming goods takes place at the warehouse, the document is filled out by a warehouse employee - the storekeeper or his boss, i.e.

financially responsible person. A receipt order is a documentary confirmation of the fact of transfer of inventory items from one party to the contract to the other.

FILES
Download blank form receipt order in form M-4 .docDownload sample filling receipt order in form M-4 .doc

Basic rules for filling out form M-4

Since 2013, this form has not been strictly mandatory for use, however, it is still widely used in enterprises and organizations.

The receipt order has two sides and contains all the necessary information regarding the supplier, consumer and the product itself: its name, grade, size, quantity, cost, etc.

(it should be noted that some cells can be left empty).

If the inventory contains precious metals or stones, then this document must indicate information from the accompanying technical passport.

When filling out an order, you should avoid mistakes and omissions, and if there are any inaccuracies, it is better to fill out a new form.

According to the rules, the form can be filled out either by hand or on a computer, but in any case, the document must necessarily contain “live” signatures of the supplier’s representative and the consumer.

After registration, the number of the receipt order must be registered in the materials accounting card and transferred for storage to the accounting department of the enterprise, where it, like other primary documents, must be stored for at least five years.

The document is issued exactly on the day the goods are received and reflects the actual receipt. A receipt order is drawn up in one copy, and if there are several deliveries from the same supplier within one day, they can all be entered into one document.

Instructions for filling out a receipt order

Say that this type The document may cause some difficulties when filling out, but it cannot, since it has a completely simple and understandable form. The standard receipt order form can be divided into several parts, which contain three tables.

Filling out the “header” and first table of form M-4

The first table is the “header” of the document. First, it indicates the order number for the company’s internal document flow.

Then enter the name of the organization receiving the goods, indicating its organizational legal form(IP, LLC, OJSC, CJSC), OKPO code (All-Russian Classifier of Enterprises named after Organizations - the code is contained in the constituent papers of the company), and also (if necessary) structural subdivision, which issues the order.

Next, the table includes the date the document was compiled, the transaction type code (if such coding is used), the supplier’s warehouse number, its full name, code (if any) and the insurer (if the inventory items are insured). Then the accounting account numbers, codes, analytical accounting(if such a system is used), numbers of accompanying and payment documents.

Filling out the second table of form M-4

The second receipt order table relates directly to incoming products.

First, the name of the product and its item number are indicated, then the unit of measurement: its code - in accordance with the Unified Classifier of Units of Measurement, and the name (pieces, kilograms, cubes, meters, etc.).

After this comes information about the cost: the price per piece is entered in the seventh column, then - total cost excluding VAT, then - allocated VAT, and then the total price including VAT.

The passport number is indicated if inventory items have this accompanying document (for example, jewelry).

Lastly, the card number according to the warehouse card index is entered into the table.

The remaining unfilled lines must be crossed out (in the form of the letter Z or crosswise).

Filling out the reverse side of the M-4 form

On back side document is summed up income total: the total quantity of goods accepted, its total cost without VAT, the amount of VAT and the cost with VAT. There is no need to decipher the amounts in writing.

Finally, the receipt order must be signed by the direct receiver of the goods (in in this case, storekeeper) and a representative of the supplier (in this case, the forwarder) with mandatory decoding. There is no need to certify the order with a seal, because since 2016 legal entities may not have their documents stamped.

Source: https://assistentus.ru/forma/m-4-prihodnyj-order/

Receipt order in form M-4: form and sample filling

Among the primary reporting documents that certify the receipt of goods and raw materials at the organization's warehouse, the receipt order is the main one. The M-4 document form is established by the State Statistics Committee, therefore documentation is maintained only according to the approved form, which is presented below.

Form M-4 receipt order (word)

Sample of filling out a receipt order M-4 (word)

Sample 2017 - 2018

IN this year the form of the document has not changed at all compared to previous year. An order in form M-4 is drawn up as shown in the figure:

1. The document number is written (in the center).
2. Then - the full name of the organization, as well as the structural unit.
3. The corresponding OKPO code is written in the right corner.
4. In the first table, all columns are filled in - date of arrival, code, warehouse number, information about the supplier and insurance company, the corresponding account, as well as the numbers of the accompanying and payment documents.
5. The main table indicates all the data about the arrived product - name, how many pieces, amount with and without VAT, total amount.
6. All empty lines are crossed out.

A detailed explanation of all columns is presented in the table.

column name	filling rules
name of the company or structural unit	The full name of the company or individual entrepreneur at whose disposal the relevant goods or raw materials for production was received is indicated. It is important to indicate the name in full, as it appears in official documents, for example Society with limited liability"Proxy" or Individual entrepreneur Bondarenko Alexander Pavlovich. In the structural unit column we mean the internal department of the enterprise. Usually it is written as “warehouse”.
supplier information	The name of the supplier is written here as it is specified in the contract (abbreviations IP, LLC, etc. are allowed). Document numbers are transferred from the payment and accompanying document respectively.
account information	Details of the bank account on the basis of which funds are credited are provided. Accounting entries are also made for the same account.
information about goods received from the supplier	Basic information is a complete list of information about goods, raw materials, semi-finished products and other valuables that were received from the supplier. Enter the number, full name, parameters, grade, brand, in what units the goods are measured, and the quantity in these units. The cost per unit is indicated, which must exactly correspond to the contract. The cost without VAT is given, then the VAT itself for each product, after which the total cost is filled in. It is the receiving party that sends it to the supplier.
code by type of operation	This option does not always fit. It should be recorded only if the company has installed a special classifier that takes into account different business transactions. If this document is not maintained, it is permissible to simply put a dash.
supplier code	Here the situation is the opposite. This code is affixed in accordance with the classification of business transactions adopted by the organization that supplied the goods or raw materials. If such a document is not maintained, a dash is again added.
Insurance Company	In some cases, the supplier or receiving party insures the goods against various risks. Accordingly, in this case you need to write the full name of the insurance company, as it is indicated in the contract. If the goods were not insured, a dash is placed.
number of the accompanying document	In most cases, the accompanying document is the invoice for the goods. This can be either the actual invoice for the goods, or a consignment note, which, among other things, provides information about the delivery route. In this column you only need to enter the invoice number
payment document number	The document number confirming the fact of payment is indicated here. This is an order or requirement.
column 12	The card number is entered in accordance with how it is described in form M-17

If acceptance is in progress precious metals and/or products made from them, column 11 is also filled out in the table, which indicates the number of the technical passport for each unit of product.

The form and example of a completed receipt order are presented below.

NOTE. The accountant is not required to print out the receipt order. It’s enough to simply compose it in the 1C program.

You can do without a paper form of the document if acceptance and posting are formalized on the invoice or invoice of the supplier of the goods.

A stamp is placed and its details are filled in, which are considered an analogue of the receipt.

Purpose

Issued to confirm all transactions related to the receipt of goods from the supplier, as well as materials subsequently used for the production of products. In accounting, it is determined that it is the receipt order that represents the main document, which reflects the fact of acceptance of goods for subsequent warehouse accounting.

At the same time, a receipt is issued in all cases when they receive:

• the actual product;
• raw materials for production processes;
• semi-finished products for further implementation and/or use in production, as well as food preparation.

Along with this appointment, the receiver plays a big role in the case of registering goods for storage in a warehouse. It is on the basis of the data in this document that a material storage record card is compiled (form M-17 is approved by law).

Moreover, if goods or raw materials, technical materials are purchased, which will later be used for production purposes, then the receipt order is the only primary reporting document that confirms the fact of receipt.

Registration deadlines

There are cases of large volume deliveries of goods during the day.

The legislation allows you to draw up one receipt document, and enter all goods into it as they are received until the end of the working day.

However, these must be homogeneous goods (for example, raw materials or semi-finished products of a certain group).

NOTE. The order is issued only on the day the goods or raw materials arrive. Accordingly, it must be drawn up upon receipt before the end of working hours.

Thus, the order in mandatory drawn up only in the case of further use of goods and raw materials for the production of new products. And if the company is engaged in their sale, then it is enough to simply use the invoices for the goods and affix the organization’s stamp.

Who can sign the document

Certification of the order with the signature of an authorized person – mandatory requirement. Moreover, the signature of the financially responsible employee who has the right to accept the goods is affixed.

If such a person is absent, the authority is transferred to another employee. In case of long absence (business trip, vacation, etc.

) a power of attorney may be drawn up to perform such actions.

The document is considered finally accepted after the signature is placed. Accordingly, no corrections can be made to it after this.

And at the time of signing, all empty columns must be crossed out.

Even small amendments will lead to the order becoming invalid, so a new one will have to be drawn up.

After this, the operation is reflected in the documents accounting, and the document itself is sent to the archive and is provided only at the request of the inspectors.

Source: https://2ann.ru/blank-prixodnogo-ordera-forma-m-4/

How to fill out a receipt order on Form M-4?

So that the company management and supervisory authorities there were no questions regarding the availability and consumption of goods and materials received by the company under purchase or sale agreements, accounting department organizations must issue receipt orders in form M-4.

This article discusses the features of using and filling out documents of this type.

What it is?

According to Article 9 129 Federal Law, adopted on November 21, 1996, all business transactions carried out by the company must be formalized by drawing up primary documents. If an organization purchases materials used to produce goods, the primary document can only be a receipt order.

Legislative bodies are less strict about the acceptance of goods: to put them on the balance sheet, an invoice from the supplier with all the necessary stamps is enough. However, if the company purchasing the goods is not only engaged in trading activities, drawing up an order is a mandatory operation.

The document is a list of materials or goods shipped by the supplier and accepted by the buyer after carrying out all the procedures established by the contract.

Its form is determined by management or the financially responsible person independently, however, if a document is drawn up according to a sample that does not correspond to the previously accepted base document, it may be declared invalid.

If there are no orders for materials in the enterprise’s document database, Federal Tax Service employees have the right not only to present to management and accounting service accusations of non-compliance with certain provisions of the law, but also withhold input value added tax from the company.

You can watch the generation of documentation in a specialized program in the following video:

Who fills out the document and when?

According to current legislation, you must fill out form M4 financially responsible person responsible for receiving materials for production, strictly on the same day when the materials or goods were accepted by the customer and shipped to the warehouse.

The order must exist strictly in a single copy(copying the document is not allowed).

If the supplier has shipped several batches of the same type of goods or materials in one day, the law allows the accounting service of the customer company to issue one document for the entire batch.

Rules and procedure for filling out

The form should include the following sections:

• Name of the organization and structural unit. At the top of the form, enter the name of the company that received the materials or goods into ownership; the “structural unit” column is also filled in (data about the unit that will be responsible for the posting of received objects is entered here).
• Information about the parties to the agreement. In the first table, the financially responsible person must enter information about the supplier of materials or services (code, name) and the insurance company (if there is one), indicate the numbers of accompanying and payment documents.
• Bank account information. The accountant must enter in a special column information about the account on the debit or credit of which transactions are made related to the entry of new property onto the balance sheet.
• Information about the purchased product. The second table consists entirely of quantitative and descriptive characteristics of the material arriving at the customer’s warehouse:
  • in the first column you should indicate the item number of the material, its name, grade, brand and size;
  • in the second - the unit of measurement;
  • in the third - the number of accepted units of material or goods;
  • further indicates the price for one unit established by the contract, the total cost excluding VAT, the amount of VAT and the final price that the customer company undertakes to transfer to the supplier.

Here you can download the document form and a sample of how to fill it out for free.

If, according to a receipt order, the customer accepts precious stones and materials for balance, one more paragraph must be added to the document, in which the number under which the technical passport for each product is registered should be indicated.

When filling out a document for products or materials, you must remember that only the financially responsible person directly involved in the acceptance of the goods can sign. Making changes to the points of the form after signing is not allowed; it must be sent to the archive before being requested by the tax authorities.

If the supplier, along with the goods or materials, provides documents containing comprehensive information about the transferred property, it is allowed to replace the order with a stamp on the provided accompanying papers, the imprint of which must be filled in with the same details as in the M-4 form.

Source: http://ZnayDelo.ru/document/prihodnyj-order-m4.html

Form and sample of receipt order M-4

Carrying out economic and entrepreneurial activity various subjects often related with the shipment and receipt of goods, materials and other valuables.

Upon receipt of the goods to confirm the fact of its acceptance, as well as further registration and all subsequent operations regarding reporting and other related documents, apply issued receipt orders M-4.

Naturally, like anyone else accounting document, it has a specific purpose and design rules that must be followed.

The M-4 receipt order itself is primary accounting document, which must be compiled upon receipt by the subject economic relations various material assets. With its content, such a document seems to argue for the advisability of entering information about the enrollment of received mat. values ​​and putting them on the balance sheet of the enterprise (firm, company).

This document represents a specific list of materials and objects, which were purchased from the company that supplied it and received immediately after payment or any other conditions were made, provided for by the agreement supplies.

When to fill

Regarding the moments at which it is necessary to issue a receipt order M-4, it is worth noting following:

• registration of the statement occurs at the time of receipt of the goods (value, material);
• as one of the options for using the M-4 form, you can take the receipt of semi-finished raw materials (partially or fully processed) from another division of one organization;
• the statement must contain the actual (actually accepted) range of material assets and their actual quantity;
• if during the day (shift, day) there was repeated supply of raw materials or materials of the same name, then it is allowed to register all received batches for a given period of time with one document;
• application of a receipt order established form M-4 is possible in cases where other forms of invoices available in established accounts cannot be used as receipt documentation. accounting;
• it is allowed to register several different goods with different names in one form of statement if they were delivered to the organization under a common invoice;
• Only the receipt of precious metals and stones requires a separate form of receipt order (in the case of delivery of such valuables, a special column must be filled in, indicating the registration number of the technical passport for each of the types received).

It is worth noting that the controlling authorities do not treat the quality and rigor of accounting when accepting goods as strictly as when shipping them - in order to be able to put the value on the balance sheet, it is necessary (enough) just one invoice from the company or organization that supplied it with all the details and seals .

However, if the organization is engaged in activities not limited exclusively to trade, then the preparation of such a receipt order is strictly mandatory procedure.

Requirements and sample

Starting from 2013, receipt order form M-4 not required for use– another receipt order developed by a company or organization has the right to be used. Although, if an organization uses its document according to the procedure approved within the company, such an action may be fraught with its invalidation.

This option may occur if the receipt order does not contain all the necessary items and information.

Failure to comply with the requirements of the document, in turn, may provoke charges against the organization’s management for non-compliance with the basic provisions of the law, as well as the withholding of a fine from the company equal to the amount of input value added tax.

In connection with such requirements, as well as the possibility of situations in which the receipt of goods will not be processed properly, most organizations carry out the posting of goods and materials received from suppliers using the M-4 receipt order.

Documents for download (free)

• Sample form No. M-4
• Form No. M-4

Regarding the registration of a receipt order and the requirements for entering data into it, there are the following: requirements:

• an order of form M-4 can be filled out on both sides of one sheet;
• the document must contain all available information about the supplier of material value and the received products themselves;
• It is not necessary to fill out all the available cells of the document - if necessary, some of them can be left empty;
• When filling out a receipt order, it is not allowed to allow for corrections or errors;
• if there are errors in the text of the document, it is disposed of and a new one is compiled;
• The form can be filled out either manually or using computer programs;
• The receipt order must contain the original signature of the supplier and consumer of the product - facsimiles are not allowed;
• the process of document registration must, according to the rules, be accompanied by its reflection in the materials accounting card;
• the completed receipt order is transferred to the accounting department and then, according to the rules for handling documents of this kind, must be stored for 5 years from the date of its execution;
• registration and signing of this document must be carried out strictly on the day of delivery or purchase of goods or value.

The form of the document in question involves displaying such information:

• the name of the organization and, if necessary, its division or department;
• the name of the company or company that accepts goods or any materials on its balance sheet from the supplier;
• in the column about the structural unit, enter information about the department that will directly put the received material value on its balance sheet;
• information about the parties involved in the transfer and receipt of products (information about the organization that delivered the material value, as well as the insurance company (if available) is indicated);
• the corresponding numbers are displayed, which must match the numbers of accompanying and payment documents for this product;
• bank account data is provided (a special column contains information about the account whose debits and credits are used to credit the acquired value to the main balance sheet of the enterprise or division);
• basic data about the products that were received from the supplier (this information is entered in the second table general form receipt order M-4 and are concluded in detailed description all the characteristics of the product required for provision (all its qualitative and quantitative characteristics), display information about the corresponding nomenclature, product number, its full name, dimensions (if it is possible to indicate such a parameter), brand or grade);
• set the units of measurement for material parameters;
• the amount of material assets received is indicated;
• the cost of one unit is written down from the total quantity of goods supplied to the company (the cost (price of the goods) must coincide with that given in the supply contract or reflected in a separately provided specification for the contract, it is worth knowing that if there is a different cost, the buyer has the right not to accept the goods until the reasons for the price change are clarified or the supplier is completely refused with the return of the entire batch);
• the total cost of delivery is indicated without and with value added tax, then the total amount that is due for payment for the supply is displayed;
• in the event that the organization was supplied with precious metals, then a clause is added containing the technical registration number. product passports.

It is worth noting that before filling out the receipt order M-4 are allowed financially responsible persons . As a rule, such persons, due to their job responsibilities are responsible for receiving and possibly posting inventory for the organization.

The order is filled out in a single copy, since it is a document intended for internal use - copying and execution of orders similar to the original is not allowed.

The course on filling out a cash receipt order is presented below.

Source: http://znaybiz.ru/buh/rko/operacii/prihodnyj-order-m-4.html

Receipt order M 4

Despite the entry into force of Law No. 402-FZ “On Accounting”, forms remain in demand to this day primary documentation, which were previously considered unified and mandatory for use.

One of these forms is the M4 receipt order (hereinafter referred to as the M-4 order). It is actively used by small businesses to account for received materials. Moreover, Law No. 402-FZ itself does not prohibit doing this.

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What kind of document is this?

Download the form and sample of filling out the M4 receipt order.

First of all, the form of this receipt order was approved by the State Statistics Committee of the Russian Federation in Resolution No. 71a of October 30, 1997. Today it is not mandatory for use, but its use is not prohibited by law.

In order to safely use the specified document for accounting purposes, you only need to approve it in the Accounting Policy.

This document formalizes the registration of materials that arrived at the enterprise from suppliers or from processing.

It is worth noting that this form is used only when receiving materials for which there are no claims to their qualitative or quantitative content, i.e.

if the actual data corresponds to the documents from the supplier. This is stated in paragraph 49 Guidelines Ministry of Finance of the Russian Federation (order No. 119n dated December 28, 2001).

Warrant M-4 serves as the basis warehouse, tax and accounting of materials. In particular, in paragraph

1 of Article 9 of Law No. 402-FZ states that all facts economic activity must be formalized primary documents. Thus, the receipt order M4 serves as confirmation of acceptance (!) of assets for registration.

It is filled out based on the actual amount of material assets accepted and on the basis of the primary documentation accompanying them.

In addition, the preparation of this document performs another function - it serves as recognition of the supply of materials without claims against the supplier (processor).

Application of this order

As stated earlier, the M4 receipt order is used for registration materials, which include:

• various raw materials;
• purchased semi-finished products;
• materials (basic and auxiliary);
• components and spare parts;
• fuel and containers;
• construction materials, and other similar assets, which, on the basis of PBU No. 5/01 “Accounting for inventories”, are recognized as materials.

However, form M-4 is used not only when materials are received by an enterprise from a supplier (i.e., under sales and purchase agreements, exchange, and for other reasons) or from processing.

Using such a receipt order assets are registered, which:

• received as a contribution from the founders to the authorized capital;
• joined the organization free of charge;
• purchased by an accountable person;
• manufactured in-house;
• identified during the audit as surplus, etc.

In other words, for any reason for the receipt of materials, an M-4 order must always be issued! But only if there are no discrepancies in their quality and quantity.

As for the application of this document at enterprises, it can be used by legal entities of any form of ownership and legal form, including budget structures. But entrepreneurs decide for themselves whether to use the M-4 order in accounting or not.

The fact is that Resolution of the State Statistics Committee of the Russian Federation No. 71a dated October 30, 1997. applies only to organizations. Entrepreneurs specified normative act does not apply.

But if they decide to use the document to simplify tax accounting or for warehouse accounting purposes, they should approve the use of the specified form in the Order.

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General provisions for registration

First of all, the specified document is filled out in one copy by the person responsible for receiving materials and then transferred to the accounting department for further accounting of assets along with the documents accompanying them. And for the purposes of warehouse accounting, an accounting card is opened for received materials, which reflects all incoming and outgoing transactions for this asset.

The documents received by the accounting department are checked and, in the absence of any disagreements, corresponding postings:

D account 10 “Materials” (if accounting is carried out directly through this account) To account. 71 “Settlements with accountable persons”, account 60 “Settlements with suppliers”, etc. – depending on the reason for the receipt of assets.

Subscribes order by the receiver of materials and those who hand them over.

The document is drawn up on the day the materials are received or within other deadlines that are provided directly at the enterprise, but no later than the deadlines established by current legislation.

In case of receipt of homogeneous shipments that arrive from the same supplier several times during the day, it is allowed to draw up a general receipt order M-4 for all such deliveries that took place on that day. But at the same time, for each separately received batch of such materials, back side Form M-4 records are made.

At the end of the day, these entries are all checked, counted, and a total is derived from them, which is now entered into the receipt order.

It is worth noting that instead of an M4 order at the enterprise may be stamped. It is placed on any document accompanying the materials (on an invoice, invoice, etc.) and is equal in its force and consequences for the accounting process to a receipt order.

However, such stamp can replace M4 order only provided that:

• it contains all the details of the receipt order;
• all these details must be filled out;
• the stamp must bear the next number of the M-4 form.

Wherein current legislature does not prohibit the simultaneous use of both such a stamp and an M-4 order at an enterprise.

If during the delivery of materials there were discrepancies found with the supplier’s data, then instead of a receipt order, an act of form M-7 is drawn up.

Step-by-step filling instructions

Upon receipt of materials, the materially responsible person (hereinafter referred to as the storekeeper) issues a receipt order, indicating:

• serial number of the form and the date of its preparation;
• name of the organization and department receiving the materials;
• Next, indicate the name of the supplier and, if available, the insurance company. The insurance company is indicated only when the cargo is insured. Otherwise, either a dash is placed in this column, or it remains empty;
• As for encodings - “Operation code”, “Supplier code”, etc. - these columns are rarely filled in by representatives of small businesses, since they usually do not approve the internal classifier of such codes. Therefore, in these columns they either make a dash or leave them empty;
• then the storekeeper enters the number of the accompanying document in the column of the same name. The data is taken from the invoice.

As soon as filling out this tabular part of the order is completed, the storekeeper begins to the descriptive part:

• the exact name of the received materials, its grade and other characteristics are taken from the accompanying documents - certificates, etc.
• the item number is indicated either by the accounting department based on analytical accounting data, or by the storekeeper - according to warehouse accounting data;
• the code and name of the material unit of measurement can be taken from All-Russian classifier units of measurement. And the units themselves are initially indicated in the invoices for materials;
• The quantity of materials received is recorded in fact and simultaneously according to the supplier’s documents. The indicated numbers must match;
• all cost indicators are also taken from the accompanying documents. First, the price per unit is indicated, excluding VAT, and then the cost of the entire delivery is indicated, also excluding VAT. Further, VAT on the entire delivery and the total cost of the shipment together with tax are indicated separately;
• in the column “Passport number” the details of this document are written only when delivering materials that contain stones or precious metals. Such a delivery is usually accompanied by a passport;
• in the column “Order number according to the warehouse card file” the number of the M17 accounting card, which is registered for this type of materials, is indicated.

All these columns are filled in in one document for several types of materials, if they were received by the enterprise under one invoice. That is why at the end, on the reverse side of the M4 receipt order, the total is summarized only by cost indicators.

If materials were received using different invoices, then a separate receipt order is created for each delivery.

The exception is delivery made during the day, of homogeneous goods and from one supplier. In this case, a general receipt order is issued.

As for such columns as “Corresponding account” and “Payment document number”, they are usually filled out by the accounting department based on its data.

The order is signed by the storekeeper and by the one who brought the materials from the supplier, from processing, or hands them over to the warehouse upon receipt for other reasons.

Step-by-step instructions for registering a receipt order in 1C are presented in the following video lesson:

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The receipt of material assets at the company's warehouse may be accompanied by the execution of a receipt order of the standard form M-4. This form will be transferred to the accounting department as a basis for making the necessary entries to accept materials for accounting.

The receipt form is filled out at the warehouse upon receipt of material assets from the supplier. If several batches of materials are received from the same supplier in one day, then all of them can be reflected in one M-4 form.

In the article you can download the M-4 form and a sample form in word format for free. Download links can be found at the bottom of the page.

Instructions for filling out a receipt order M-4

The standard M-4 form must be filled out with the following information:

• information about the company and its structural division to which the materials were received;
• date of filling out the receipt order;
• the transaction type code can be entered if available;
• the place where the materials were received - the number or name of the warehouse;
• information about the company that supplied the material assets;
• if cargo insurance is available, indicate the insurance company;
• The numbers of the corresponding accounts are entered by the accountant, the materials are accepted as debit to account 10 in correspondence with the accounts for accounting settlements with suppliers and contractors. As a rule, analytical accounting is kept on account 10 by type of value; in this case, the order should also indicate the analytical accounting code.
• information about accompanying documents;
• a list of material assets received from the specified supplier (indicate in the receipt form the names of items, quantity, unit of measurement, amounts, number on the warehouse card);
• total values ​​of the accepted quantity of materials, total amount, as well as the amount of value added tax when it is separated from the amount.

A representative of both the receiving party (the organization's warehouse) and a representative of the supplier must sign the completed receipt order for materials.

New form "Receipt order" officially approved by the document Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 N 71a.

More information about using the "Receipt Order" form:

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If the organization cooperates with suppliers, each receipt of materials must be documented. For this purpose, a unified form was developed - receipt order M-4. This standard document, which can be used in enterprises various industries, it records each incoming transaction. Maintaining primary records is mandatory for all business organizations.

Requirements for placing an order

The M-4 receipt order form was developed by the State Statistics Committee and approved by the 1997 Resolution. This document records all receipts of materials that come to the organization from suppliers or from processing departments.

The order must be filled out by a financially responsible employee; this document is drawn up upon receipt of inventory materials for warehousing, as well as upon transfer of semi-finished products for use in production. The order must be drawn up in a single copy: this document specifies the quantity of materials received by the unit. One order can be issued for several types of incoming products if they are transferred to the enterprise by one supplier and delivered within one day.

The form can be filled out manually, but more often automated ones are used for this. computer programs. Electronic filling saves time and ensures accurate accounting.

How to fill out a receipt order? Basic Steps

Each order, which records the receipt of inventory items at the enterprise, must be numbered, and a date must be put on the document. The following main filling stages can be listed:

• Indication of the full name of the enterprise. His legal name is also stated. address and necessary contact information.
• The structural unit of the organization to which material assets are transferred is indicated.
• In the table you must enter the date of the transaction code, the name of the inventory, and the name of the supplier. If the company uses supplier coding, the corresponding code is indicated, and if not, a dash is added.
• The insurance company is indicated if the material assets were insured during the transfer. If this has not been done, you need to put a dash in the column.
• Next, accounts for accounting are written down, as well as details of accompanying documents.

After this, you need to fill out separate columns that indicate detailed information about the product. The name of material assets, item number, unit of measurement, quantity, cost excluding VAT, and the amount of VAT are indicated. If materials of high value are transferred, for example, precious stones, the data of the product passport must be indicated. In column 12 you must enter the serial number according to the warehouse card file.

After the table in the order, the total amounts are indicated; in empty columns you need to put dashes. The M4 order must bear the signatures of the supplier’s representative who provides the materials and the receiving financially responsible employee. After registration, the order is redirected to the accounting department for accounting and control.

Filling out the M-4 receipt order allows you to ensure control of all incoming materials, semi-finished products and other material assets, as well as control cooperation with suppliers. Maintaining documentation in accordance with all the rules allows you to avoid the loss of material assets or excessive payments to the supplier.