Sample order for transfer of strict reporting forms

In what cases is it compiled?

Business entities require strict reporting forms if payments for goods and services are made without the use of cash registers.

Today, it is allowed to have forms made using automated technology, equivalent to a cash register.

BSO must comply as closely as possible with the norms of the legislation of the Russian Federation.

Often, the printing house that produces BSO and the user of the documentation are different business entities.

The transfer of forms from one company to another is accompanied by the conclusion of an appropriate agreement and a separate document - the acceptance certificate.

A similar document is also required:

• when issuing BSO to officials responsible for their storage;
• when moving forms from one department to another;
• when changing the financially responsible employee.

How to register to transfer BSO between employees?

To transfer documents, their subsequent storage or use in work, the responsible employee must comply with a number of conditions:

• conclusion of an agreement on full financial liability between the specialist and the enterprise;
• the presence of a valid order on the admission of this employee to the group of financially responsible persons.

Only after all standards have been met, as well as the storage conditions for the BSO, is a report drawn up.

The circumstances of the transfer of forms are confirmed by independent employees. For these purposes, a commission is formed that directly takes part in the recalculation of transferred documents and verification of their integrity.

Group members are granted the rights:

• personal presence upon receipt of documentation by the financially responsible person;
• counting BSO instances
• reconciliation of serial numbers with the invoice.

The transfer acceptance certificate contains the information:

• document title;
• number and date of drawing up the act;
• name of the enterprise carrying out the transfer;
• surname, initials and position of the transferring and receiving employee;
• name, quantity, price, numbers, date of acceptance of the BSO;
• signatures of responsible employees and commission members.

The procedure for receiving forms includes several steps:

• integrity check;
• authenticity control in accordance with the invoice;
• piece counting of forms;
• entering the necessary information about defects and the absence of damaged units;
• reflection of the BSO price;
• certification of the indicated information by members of the commission;
• acceptance of BSO for safekeeping.

The form can be filled out either manually or using a computer, but in any case, “live” signatures of employees must be affixed.

Having completed the act and received the BSO, the responsible employee takes them and puts them in a safe, which is recommended to be sealed.

Application of BSO in accordance with the new edition of Federal Law No. 54

Resolution of the Ministry of Finance of the Republic of Belarus dated February 21, 2002 No. 21 approved the Regulations on the procedure for using strict reporting forms (hereinafter referred to as Regulation No. 21), which should currently be followed taking into account the changes and additions made to it.

To ensure the quality of materials and protect the copyright of the editors, many articles on our website are in closed access.

From July 1, 2021, a fundamentally new procedure for using BSO at enterprises will be in effect, which, most likely, every reader of this article has already understood. With the entry into full legal force of the new amendments, receipt, recording, storage, issuance and write-off of forms will be carried out in a fully automated mode. To implement it, legal entities and individual entrepreneurs will need:

• Purchase special cash register equipment and register it with the tax office.
• Train an authorized employee of the organization or enterprise to operate the purchased device.
• Directly use innovation in the process of activity.

Certificate of transfer of BSO to an employee sample

Related publications

The use of strict reporting forms in the process of business activities involves the transfer of documents to the responsible person for registration and issuance of signed copies to clients. Receipt of BSO by an employee must be accompanied by the fulfillment of a number of conditions. The fact of transfer and acceptance of forms by the employee is recorded in the act.

Certificate of acceptance and transfer of strict reporting forms: sample

BSO accounting involves documenting each case of movement of forms. Acts on the transfer of strict reporting forms are drawn up in the following cases:

• receiving forms printed at the printing house (the sample act is signed by a representative of the printing company, an accountant of the customer company and a storekeeper or other employee responsible for storage);
• the act of acceptance and transfer of strict reporting forms is formed when issuing documents to the officials of the enterprise responsible for issuing the forms (the form of the act is arbitrary);
• when moving documentation from one department to another with a change in the financially responsible person accepting it for storage.

The BSO acceptance certificate, a sample of its preparation, must contain the required details:

1. Information about the commission that is appointed to control the procedure for transferring forms.
2. Results of checking for completeness and correct structure of documents.
3. Indication of primary documents related to the process of accepting a batch of BSO.
4. The exact number of copies accepted is the actual availability, data from the invoice. A series of forms must be provided.
5. Determination of discrepancies with the declared quantity of BSO - surpluses, shortages, defective copies.
6. Cost of a batch of documents.
7. Mark on acceptance for BSO accounting.

Causes

The write-off of BSO carried out by an economic entity is regulated by generally binding norms of the current legislation. This circumstance is caused by the need for strict accounting of settlement documents classified as BSO.

So, for example, in order to deregister these documents, the management of an enterprise or an individual entrepreneur needs compelling reasons.

Write-off of payment document forms that are subject to strict accounting by an economic entity can be carried out for the following main reasons:

• completion of the regulated storage period officially established for used forms and settlement documents that were damaged when filled out - rules and sample for filling out the BSO;
• other grounds, the occurrence and identification of which determine the need to write off documentary forms from the register (loss, damage, theft).

Used BSO - their counterfoils or copies of documents issued to clients - are subject to storage by the business entity for a five-year period, counted from the end of the year in which the corresponding form was filled out.

For example, if a payment document subject to strict accounting was issued by the seller on January 5, 2015, its liquidation is allowed only after December 31, 2021.

The liquidation procedure in this case implies a special audit of the BSO, a month after which the written-off forms can be destroyed - the destruction process.

Payment document forms that are damaged during completion are written off and liquidated in the same way.

Other grounds (loss, damage, theft) refer to emergency incidents.

The commission, which is created by the management of the business entity and conducts such an audit, must take the following actions:

• establish and confirm the fact of loss of forms;
• determine the probable cause of the detected shortage - the absence of forms listed according to accounting data;
• assess the degree of guilt of the entity responsible for the safety and integrity of the audited documentary forms at the enterprise;
• record the results of the audit in the necessary documentation (inventory list, matching sheet, inventory report).

Documentary grounds

You can write off strict reporting forms for one reason or another from a business entity on the basis of certain documentation that must be completed.

Which document should you use to write off strict reporting forms:

• Documentation related to the mandatory audit of the BSO, based on the results of which the forms are written off: management order to conduct the audit, which indicates the reasons for the audit, the timing of its implementation, as well as the composition of the inventory commission;
• inventory list, which contains actual information about the availability of strict reporting forms, compared with accounting data;
• a comparison (reconciliation) statement drawn up when discrepancies are identified between actual information and accounting data (surpluses, shortages);
• an audit act, the execution of which summarizes the results of the audit.

Act of transfer of BSO to an employee: sample document and procedure

In order to transfer it for storage or for the purpose of filling out a BSO, an employee of an enterprise must meet the following requirements:

• a liability agreement has been drawn up between the elected official and the organization;
• there is a valid order classifying this employee as a materially responsible employee.

The act is drawn up after the employer has provided the responsible person with the conditions necessary for the safety of the forms. The fact that an employee has accepted BSO must be confirmed by independent persons. For this purpose, a commission is created that participates in counting the transferred documents and assessing their integrity (clause 15 of the Regulations approved by Resolution No. 359 of 05/06/2008).

The commission is vested with the rights to:

• personal presence during the procedure for receiving documentation by the financially responsible person;
• checking the number of copies;
• reconciling the series and numbers of the BSO with the data specified in the invoice.

The BSO acceptance certificate is generated by following the sequence of procedures:

1. Forms are checked for integrity.
2. Monitoring the compliance of information about series and BSO numbers.
3. Piece-by-piece recount of transmitted documents.
4. Entering information into the act form about the actual number of copies, the presence or absence of defective forms.
5. Reflection in the act of the cost of the forms.
6. Certification by members of the commission of the accuracy of the information specified in the act, with signatures and the date of the procedure.
7. A note indicating that the financially responsible person has accepted the forms for storage with their signature.

After completing the act, the responsible person takes the BSO he received and puts them in the safe. It is recommended to seal the safe deposit box with strict reporting forms.

Printing method or automated system

With the typographic printing method, you will first have to develop a sample and place an order. It is not economically feasible to print small editions, and for a large number of printed products it will be necessary to properly equip much more space, which will immediately affect the total cost.

It is impossible to do without a BSO accounting book. The transfer of strict reporting forms will be recorded in a special act. After recording the accounting records and displaying the costs of producing printed materials, all data regarding numbered business papers will be entered into the book. First of all, a record is made of the receipt of printed products in accordance with the existing act, and subsequently any movements for each type are recorded separately in compliance with chronology.

When using an automated system, maintaining paper and drawing up a report ceases to be relevant, since every single operation is recorded automatically. You can create a report at any time, and data distortion is excluded, since the influence of the human factor in reporting is minimized.

Upon receipt of the order and accompanying documents from the printing house, a commission is created that recalculates the quantity of printed products, verifies the availability of series and numbers for each type separately, and only after such a procedure and their reflection in accounting is they transferred for storage to the financially responsible person assigned by a separate order. In this case, an act of transfer of strict reporting forms is drawn up. After posting the documents in the prescribed manner, this employee must note any of their movements in the BSO accounting book. The issuance of forms for settlements with clients is mandatory. Accountable persons receive them against signature. Excess documents unused for the day are also returned against signature. This is due to the fact that in paragraph.