What is the M4 receipt order form for? Form m4 receipt order, what is it for? Receipt order m4 form

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This form is used to record materials coming from suppliers or from processing. The receipt order in one copy is drawn up by the financially responsible person on the day the valuables arrive at the warehouse.
One receipt order can be issued for several items of materials if they were received under one invoice.
For bulk homogeneous cargo arriving from the same supplier several times during the day, it is allowed to draw up one receipt order for the whole day.
The receipt order must be issued for the actual amount of valuables received.
The standard intersectoral form No. M-4 was approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

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How to fill out a receipt order correctly

A receipt order can be issued for several items of materials at once if they were received under one invoice.

Operation type code. This code is set if the organization has a classifier of types of operations. If there is no such classifier, then a dash is placed in this column.

Supplier (code). This code is set if the organization has a supplier code classifier. If there is no such classifier, then a dash is placed in this column.

Insurance Company. The name of the company that insured the cargo is indicated. If the cargo was not insured, then a dash is placed.

Document number (accompanying). The number of the document on which the materials were received is indicated - invoice or delivery note.

Document number (payment). The number of the document for which the received materials were paid is indicated - a payment order or payment request.

Price (column 7). The cost per unit of material is indicated excluding VAT.

VAT amount (column 9). The VAT amount is indicated for the entire quantity of material.

Passport number (column 11). The passport number is indicated if the material contains stones or precious materials. A special passport is attached to such materials.

Serial number according to the warehouse card file (column 12). The number of the materials accounting card (form M-17) is recorded here.

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The standard intersectoral Form M-4 - Receipt Order and Instructions for its use and completion were approved by Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 N 71a “On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, low-value materials and wearable items, work in capital construction.” In the article we will talk about the receipt order ( form M-4), consider the filling order.

Used for materials accounting. These may include materials received from suppliers and materials received from recycling. You can also issue a receipt order for materials accepted for safekeeping. Applicable to all organizations, regardless of their field of activity.

It is allowed not to issue a receipt order, but to put a “Credited” stamp on the supplier’s invoice with the details of the receipt order.

General rules for filling out the Receipt Order

When filling out the Receipt Order, you must consider the following.

• All fields in the document must be completed.
• If there is no data in the column, a dash is placed
• The unit of measurement code is filled in in accordance with the All-Russian Classifier of Units of Measurement.
• If an organization takes into account the type of inventory data in units of measurement different from those specified in the supplier’s documents, the quantity is indicated in two units of measurement. First - in those units specified by the supplier, then in those installed in the organization. If the organization has developed and approved a system for converting from one unit to another, then the quantity can be indicated in the units of measurement adopted in the organization and a link to the relevant local regulation can be given.
• When a smaller/larger unit of measurement is indicated in the supplier's documents, the materials are accepted in the unit of measurement accepted by the organization.
• When accepting MPZ containing precious metals, the column “Passport number” is filled in; in other cases, a dash is placed in this column.

Step-by-step instructions for filling out the Receipt Order

1. The name of the organization and structural unit is filled in.
2. The date of preparation of the document, the warehouse to which the valuables are accepted, the name of the supplier, data of the supplier's invoice, and the number of the payment document (if available) are reflected.
3. The inventory account is indicated.
4. All received material assets are indicated. For each item, fill in the name of the goods, including grade, size, brand (if data is available). The item number and unit of measurement are indicated.
5. For each item, the number of inventories (according to the supplier’s document and actually accepted) and cost indicators are indicated. Cost indicators include price per unit, amount excluding VAT, amount of VAT, total amount including VAT.
6. The passport number (if available) and the serial number according to the warehouse card file are displayed.
7. In the final line, data is filled in on the number of actually accepted inventories, the amount excluding VAT, the amount of VAT and the total amount including VAT.
8. The positions and names of employees who handed over and accepted material assets are indicated. The person who handed over the materials can be either an employee of the organization, for example, who purchased materials in cash from accountable amounts, or an employee of the supplier organization or transport company, for example, a freight forwarder.
9. Both copies are signed by responsible persons. Read also the article: → "".

Example of filling out a Receipt Order

Standard intersectoral form No. M-4

Approved by the Resolution of the State Statistics Committee of Russia

dated 10.30.97 No. 71a

Structural subdivision Main warehouse

Answers to common questions

Question No. 1. Is it necessary to put a seal/stamp on the Receipt Order?

Question No. 2. Where should the receipt order be kept?

Storage locations and periods are determined in accordance with the rules established by the document flow established in the organization.

Receipt orders in form M-4 must be submitted to the organization’s accounting department for verification and storage within the time limits established by the organization.

Question No. 3. Can any employee sign for receipt of materials in the Receipt Order on Form M-4?

The receipt order is signed only by the financially responsible person, i.e. a person with whom a liability agreement has been concluded.

When receiving materials from the supplier, the purchasing company must issue a primary accounting document confirming not only the receipt and receipt of materials, but also their receipt. Such a document is usually a receipt order. The company has the right to develop the form of this document independently in compliance with the necessary requirements or use the unified M-4 form. This document is filled out upon receipt of materials in a single copy by the financially responsible person on the part of the purchasing company. For example, this could be a storekeeper or warehouse manager.

There are times when more than one batch of materials of the same type is received from the same selling company within one day. In this case, the organization can issue only one M-4 receipt order for the entire day. But in this case, during the day, on the back of the document you will need to indicate data on each delivery of materials. At the end of the working day, it is necessary to summarize: all recorded data is calculated, and the total is entered into the receipt order.

Stamp instead of a receipt order

In some cases, instead of a receipt order, the storekeeper may use a stamp. This can be done if goods arrive at the warehouse based on an invoice, act, or sales receipt. A sample stamp instead of an M-4 receipt order will contain the following fields to fill out: date, receipt order number, company name, data of the receiving party. The stamp in this case will contain the same details as in the M-4 receipt order. There is no point in adding details to the stamp that will reflect the quantity of goods received. It is worth keeping in mind that you can put a stamp on an incoming document if the document does not contain corrections and the quantity of goods received corresponds to what is indicated in the documents.

If, upon receiving inventory items, a warehouse employee understands that the declared quantity of goods differs from the quantity that actually arrived at the warehouse, or the quality of the goods does not meet the requirements for them (for example, the goods arrived with damage, scratches, dents, etc. .), then an act of acceptance of materials should be issued. For example, in this case, you can use the unified form No. M-7.

Filling out the receipt order form M-4

Form M-4 was approved by Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a. The form is double-sided and includes information about the seller company, the buyer and the product being purchased.

First you need to fill out the header of the document. Enter the serial number of the M-4 form, according to the company’s internal document flow. Then fill in the name of the purchasing company in full, indicating the organizational and legal form, OKPO code and structural division of the company.

The first page of Form M-4 contains 2 tables. The first table contains the following information:

• date of filling out the form;
• transaction type code;
• name of the warehouse;
• information about the supplier: name and code;
• information about the insurance company;
• Correspondent account data: account, subaccount and analytical accounting code;
• document data: number of accompanying and payment document.

The second table contains detailed data about the incoming goods. It includes 12 columns:

• name of the value, its characteristics: color, grade, etc.
• item number of value;
• then the code of the unit of measurement is indicated;
• name of the unit of measurement;
• number of values ​​according to documents;
• the number of values ​​actually accepted;
• price of goods received in form M-4;
• amount in rubles excluding VAT;
• VAT amount;
• amount including VAT;
• passport ID;
• number in order according to the warehouse card index.

The table contains quite a lot of rows. Unfilled lines must be crossed out - for example, crosswise.

The last line of the receipt order table f.M-4 summarizes the total data on the quantity of goods, the price of goods (cost excluding value added tax, VAT amount, total amount, which includes tax).

The document is signed by the responsible employee who accepted the goods - the position of the receiver and the transcript of the signature are indicated. And the responsible employee who handed over the goods - also indicating the position and decoding of the signature.

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.

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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.

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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

It is impossible to say that this type of document may cause any difficulties when filling out, 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 legal form (IP, LLC, OJSC, CJSC), the OKPO code (All-Russian Classifier of Enterprises named after Organizations - the code is contained in the constituent papers of the company), as well as (if necessary) the structural unit , 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, analytical accounting code (if such a system is used), and the numbers of the accompanying and payment documents are indicated here.

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.). Next, information is entered on the number of accepted inventory items (according to documents and actually) - they must match.

After this comes information about the cost: in the seventh column the price per piece is entered, then the total cost excluding VAT, then the 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 the back of the document it 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 recipient of the goods (in this case, the storekeeper) and the supplier’s representative (in this case, the forwarder) with a mandatory decoding. There is no need to certify the order with a seal, because Since 2016, legal entities may not have their documents stamped.