In the process of the production of any type of product you need to maintain control over the movement of economic resources.Each transaction must be recorded in the accounting records on the basis of primary documents.One form of such evidence is the Limit-card fence.Consider the features of its design.
Why use this document?
concept of "Limit-card fence" refers to an internal document used in an enterprise or organization branched units.This form provides the right to receive TMZ (inventory) in a multiple manner, thereby reducing the cost of registration of the original document as a single consignment.
other words, the fence card is a document which proves the outflow of funds, as a rule, for production needs (output, services, or other work).In this release of materials occurs systematically, and one form can be issued one or more types of interchangeable inventories.
This document is issued planning department or service supply in 2 samples: one form is provided to the recipient (the person responsible department or division of organization where inventories are consumed), and the second - is stored with the receipt of the recipient at the moment.
Particulars of
the grant and registration of the document be nice to consider the following points:
- limit-fence card must be issued for a period of 15 days, unless vacation inventories carried in the daily order, and month -the case of periodic transmission of wealth;
- issuance of inventories carried out only within the limits specified in the form of a document.The value of the limit is calculated according to the norms of production (performance of services, or other activities), which are set depending on the specifics of the organization in relation to this type of materials or goods (here takes into account such things as the flow of wealth per unit of output, the number of areas whereTMZ released and so on);
- exceeding the limit may be carried out only in individual cases on request, with the necessary permission of the company or the person in charge appointed by the head;
- Limit-card fence, usually issued in the form number 8, while in the sample can be made some additions and modifications (at the discretion of the company);
- at the expenditure of TMZ limit specified in the form, the document shall be deposited in the accounting department.It is held once a month, this period may be specified in a specially designed graphics;
- on this map can be carried out keeping unused inventories, ie the return of property.It may be noted that in this case, additional filling of certificates is not required.
limit-fence cards are used in various fields of production and sale of various products.Recently, widely used automated programs to fill these forms.This account TMZ conducted electronically, and the card does not have the force of the primary accounting document.
