The standardized form of an act of marriage does not exist. The organization itself should create the most convenient form of this document and include it in its accounting policies ( accounting Position 1/2008 "Accounting Policy of the Organization", paragraph 4). The act must contain a number of mandatory items ( FZ "On Accounting", Art. 9, p. 2) And the information that will be advisable to specify in it. Consider the grounds for registration of this document and the procedure for its preparation.
Grounds for registration of an act of marriage
Marriage products can be inner and external. In the first case, it is production. The duties to identify it lie on the department of technical control, whose employees establish the quality of products. They must compile a document and give it to the accounting department. External marriage determines the buyer when receiving poor-quality goods. In this case, it is necessary to compile an act and on its basis to write a claim.
Procedure for making a marriage
The document consists of three parts, each of which has its own points. The following instruction will allow you to make a document correctly.
Top part
Start drawing up an act with the indication of its name. At the top in the middle of the sheet, place the inscription "Marriage Act". On the next line, specify the name of the organization and the department in which marriage was detected. Right place the data on the manager. Write the word "I say". Leave several lines for the post of chief executive, its signatures, decoding and dates.
Substantive part
By accounting in the organization, determine the number of marriage and specify it, and at the bottom, place the date of creation of the document. At the next line, place the place of its preparation. The main part of the act is recommended to make a table in the form of a table. Alternately, specify all products with a detected marriage, a nomenclature, a unit of measure, the number, causes of marriage, add the perpetrators (if any). At the end write a description of the marriage (whether it is subject to correction) and the exact amount of write-off.
Final part
The production act about marriage is in three copies. One of them is sent to the accounting department, the second - to the company's separation (where marriage was identified), the third person, which is materially responsible. An external marriage act is sent with the claim to the seller. Specify the number of compiled instances of the document and their addressees. For the statement of a fact about marriage convene a special commission. At the end of the document, take the rows to name all the participants in the commission, the perpetrator and their signatures. In the last point, leave a line to solve the head about what the cost of a spoiled product will be attributed.
Claim on the fact of shortage (marriage)
Based on the external statement of marriage, it is necessary to present a claim to the seller on the fact of the shortcomings (marriage) of the goods. The procedure for obtaining poor-quality goods is regulated by the Federal Law " On the protection of consumer rights" Pay attention to Article 4, 18, 19, 21, 22 and 23. To be eligible for making a claim, it is important to buy only legally, keep all documents on goods (checks, instructions, invoices, warranty coupons, etc.) and full Complete delivery package. A complaint is in free form. The defective goods are returned on the basis of a commodity invoice, in which it clearly indicate that products are transmitted due to marriage.
Blank claims on the fact of shortage (marriage);- An example of a filled form of claim on the fact of a shortage (marriage).
Marriage act is one of the most important accounting documents, so try to carefully treat it. With the help of a literate sample, you can correctly fill out the form and inform about the document guide or transfer it to the guilty persons.
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