Material report. Material report Download material report form m 19

When implementing the construction of capital projects of any kind, the process of spending materials is carried out according to developed standards. They depend on the specific type of work, as well as on the characteristics of the object. At the same time, control of the actual consumption of building materials and documenting the facts is entrusted to the foreman, who fills out a report on the unified form M-29.

The document relates to strict reporting, so the paperwork must be carried out in strict accordance with the rules (names of work, units of measurement, accuracy of calculations, etc.). The M-29 form itself contains 21 columns. The filling details are given in the table (the foreman fills out only columns 10 to 21 inclusive).

graphs	comments on filling
2	In this line, first of all, you need to write down the name of the type of construction work according to the accepted classification (geodetic, installation, finishing, etc.). Then the name of the structural element and a list of building materials that will be used in its manufacture are written down.
4	Here the units of measurement are recorded not only of the structural element itself, but also of all the building materials from which it will be made (by simple enumeration).
5	This line records the names of collections containing production standards, which are referred to when justifying costs (abbreviated names of documents are allowed).
6	This line records the cost norms in terms of 1 unit of measurement of construction work.
8	Here you need to record the amount of work (in physical terms) that is planned at all stages of construction. All types of building materials are listed, indicating the need for each type of work.
10-21	These lines are kept by the foreman, and precisely according to the fact - i.e. during construction. The volume of work is prescribed in accordance with the type for 1 month, as well as the consumption for each building material using the formula N*V, where N is the consumption of building materials according to the standard, V is the volume of actual monthly work.

If the discrepancy between actual and standard consumption is not related to the construction process itself, such materials are prohibited from being written off, and such situations are not reflected in any way in the report on Form M-29. Thus, the foreman records only technically justified discrepancies.

As a rule, construction is carried out over several years, so a column with results for the entire year is filled out in the reports. If the object has just begun to be mastered (i.e., a year has not passed), a dash is placed in this column.

Legal meaning of the document

Among all the reporting documents accepted in construction, a separate category consists of documents that record the process of development of building materials over a certain period of time. Form M-29 is the main report that allows you to track the consumption of materials for construction purposes. The document performs 2 important functions:

First of all, this is the main reporting documentation, according to which materials are written off in connection with construction costs.
Also, according to this form, you can track the actual expenditure and its possible discrepancy with the standard (in accordance with the documents). Subsequently, discrepancy reports are compiled based on the data of the document drawn up in Form M-29.

Features of the document are as follows:

It is drawn up, conducted and handed over by the foreman (or site manager).
If the object is large enough, and several foremen work on the site, then the document is maintained only by the head of this site (or senior foreman).
The principle works: “one object – one document”. Those. if several building structures are being erected on a site at once, then exactly the same number of forms must be filled out. At the same time, the filling instructions indicate that the object means not only the building itself (a permanent immovable structure), but also its elements, as well as communications:

equipment;
communication (engineering) networks – water supply, sewerage, heat and gas pipelines, electrical networks;
extensions and superstructures.

Thus, from a legal and accounting aspect, it is this report that allows you to analyze the cost of all work performed on the site (i.e., find out the cost of the entire building), establish the fact of overruns (if any) and determine its reasons.

The report is maintained throughout the year, so it usually consists of several pages. The pages are attached in chronological order and numbered. At the end of the document, their total number is indicated. A new reporting document is created for the next year.

The document has a unified form, which is used in all cases when controlling expenditure for any type of construction work:

pile;
geodetic;
finishing;
installation work and many others.

The document includes 2 sections:

The need for building materials according to regulatory documents. This section is prepared exclusively by employees of the production and technical department.
Information about the actual process of materials consumption.

Thus, The responsibilities of a foreman include 3 key functions:

Fill out the second section of the form.
Submitting reports to the technical department.
Recording discrepancies between the standard and the fact, explaining the reasons that caused them in writing.

Documents used in preparing the report

The report, regardless of the specific object and type of work, is carried out only using regulatory sources of different levels:

Information about construction work, a full list of which can be found in the logbook.
Regulatory data on the basis of which the permissible volumes of expenditure are established for each type of construction work:

rules and methodology that were developed by a special department of the USSR - Gosstroy (they have a general, universal application and are still used in various ministries and government agencies);
expenditure standards established in a specific body, structure or department (for example, in the Ministry of Construction of Russia) - they are not part of interdepartmental standards, but are also used in reporting;
consumption standards that were developed at the local level (i.e. in a specific construction organization, construction management organization, etc.).

Primary documents that reflect information on accounting for construction materials.

PLEASE NOTE. All regulatory data on expenses must be provided with a link to a specific document (name, number, approval date, other details).

Procedure

The instructions provide not only the approved form M-29, but also a specific procedure for maintaining reports, submitting documents, making improvements, and explaining the reasons for the discrepancy between actual and standard expenses. The foreman or site manager who records the data in the report should proceed from the following order:

Direct control of the work of the foreman in filling out this report is carried out in the production and technical department, as well as in the accounting department, whose representatives use the data for further accounting of expenses.
In the technical department, equivalent copies of the document are created for each capital construction project (i.e., exactly the same M-29 forms and in exactly the same quantity).
Periodic monitoring is carried out monthly. The foreman submits the completed report, representatives of the technical department and accounting department take a copy and certify it with signatures.
Next, there are two possible development options. If the actual expenditure exactly matches the standard, the document is simply signed by the head of the construction company and returned to the foreman within 4 working days.
If there are discrepancies in the actual expenditure with the normative ones (applies only to cases of overestimation of the norm), then along with the reporting the foreman provides an explanatory note in the established form.

The document is also provided monthly. After the foreman’s explanations, the technical department – its foreman and boss – makes its conclusion. At the very end of the report, the manager puts his signature, transcript and date.

PLEASE NOTE. A copy of the explanatory note about discrepancies is also made and stored along with a copy of the main form M-29.

Control of materials supply

The foreman pays special attention to the process of supplying building materials, as well as production structures for the work. To do this, he must always have a so-called picking card on hand. It is compiled in at least 3 copies:

for the foreman (remains in hand throughout the entire construction process);
for technical department employees;
for a company involved in supplying construction work.

The card contains mandatory information.

To improve the accounting of materials, construction organizations often resort to using a material report. The document is used in cases where financial responsibility is assigned to the manager or producer of construction work. Form M-19 of the material report is approved by law.

The document contains data on all calculations for the expenditure and receipt of materials and working capital. If there was no movement for some types of items and materials, data on them should still be reflected in the report, since information on warehouse stocks must be provided in full.

Filling rules

Filling example

The process of filling out the document includes the following steps:

Entering the results of the inventory carried out at the enterprise. All account balances reflected in quantitative and monetary terms are reflected in the corresponding columns of the material report. The date of preparation of the document is the date of the inventory.
Displaying the remaining material resources of the enterprise. The collection of this data is carried out on the basis of primary accounting documents, namely: checks, invoices, applications and other papers, on the basis of which operations on the arrival and departure of materials are carried out.
Entering information about the movement of resources that were released to consumers during the reporting period. Information is entered in tabular form for each consumer separately. At the end of the table, a summary line with the quantitative and cost expression of resources should be displayed.
Calculating the actual amount of remaining materials and resources in the enterprise’s warehouse as of the end of the reporting period. To do this, you need to perform simple mathematical operations: add the receipt of materials to the resource balances at the beginning of the period and subtract their consumption.
Conducting a reconciliation of data included in the material report. All information presented in the document must be correct and reliable. For this purpose, a reconciliation is carried out across all adjacent workshops of the enterprise, and then the report is sent to the accountant for further verification of the data.

Providing a report on materials is not mandatory; its availability may be due to production needs. The preparation of the document is usually entrusted to the financially responsible person, and the process of checking the correctness of filling out the report and the reliability of the reflected indicators is carried out by an accounting employee.

Is form M 19 needed?

Filling out the second page of form M-19 On the second page of form M-19 there is a table in which the following are entered in order:

nomenclature number of materials,
their name,
price per unit of measurement,
unit of measurement (pieces, kilograms, liters, meters, etc.).

Filling out the third page Here the table indicates:

balance at the beginning of the period (quantity and amount of materials to be accounted for)
information on the movement of materials: how much was spent and released for production, including by facility, and for other needs,
how much was released in total,
balance at the end of the period.

Rules for preparing the report The form can be filled out by hand (if it is printed) or on the computer (much faster and more convenient). The report is generated in one copy, and if necessary, copies are made.

Material report on form M-19

To do this, you need to perform simple mathematical operations: add the receipt of materials to the resource balances at the beginning of the period and subtract their consumption.

Conducting a reconciliation of data included in the material report. All information presented in the document must be correct and reliable.
For this purpose, a reconciliation is carried out across all adjacent workshops of the enterprise, and then the report is sent to the accountant for further verification of the data.

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Form M-19 of the material report is approved by law. The document contains data on all calculations for the expenditure and receipt of materials and working capital.

If there was no movement for some types of items and materials, data on them should still be reflected in the report, since information on warehouse stocks must be provided in full. Example of filling out The process of filling out a document includes the following steps:

Entering the results of the inventory carried out at the enterprise.
All account balances reflected in quantitative and monetary terms are reflected in the corresponding columns of the material report.

Drawing up a report on the write-off of basic building materials according to form No. M19.

Attention

The register is filled out according to the M-19 form and other shipping invoices. Timely delivery of materials is checked quarterly.

If the supply of necessary materials does not satisfy the established limit due to unforeseen circumstances, then additional materials are requested by the foreman based on an explanatory note. The act of writing off materials M-29 is an important accounting register responsible for forming the cost of a construction project and calculating income tax.
Filling out such a form must be approached with all responsibility, since inaccurate registry data may well be of interest to regulatory authorities.

Form M-19 sample form

First of all, the organization carries out an inventory and, based on its results, information about the balance of inventory items, or rather their quantity and value, is entered into the report. The date of the report must be identical to the date of the inventory activities.
Next, the report displays those materials that remained in the warehouse based on previously completed primary documentation, such as: checks, applications, receipts, invoices, receipts, expenditure orders, etc.
After this, the report includes all inventory items issued to consumers (for each buyer separately) - here their total quantity and amount are calculated.

400 bad request

Info

The material report is used, as a rule, in construction companies in cases where the work performer or immediate supervisor is the financially responsible person. The standard form of this report has been approved (Form M-19).

Also, the material report can be used in enterprises not related to construction, this is determined by the company’s accounting policy. The preparation of this document is carried out by an authorized employee and an accounting employee.

The material report reflects information on the calculation of receipts and expenses of materials. Even if there is no movement for certain materials in the reporting period, they are included in the form to reflect complete information about the quantity of materials in the warehouse.

When filling out the report form, indicate the name of the enterprise, its details, the date of preparation, the name of the department, and the name of the financially responsible person.

Material report

And finally, information is entered about those resources that remained in the warehouse premises of the enterprise at the end of the reporting period in fact.

After all the necessary information has been entered into the document form, the report is submitted for reconciliation to all interested departments of the organization, and then to the accounting department.
The accountant also checks the report and fills out its second table, entering data about the materials - their name, product number, unit of measurement, etc.

How to write off materials using form M-29

Reply with quotation Up ▲

03/22/2009, 11:20 pm #7 Svetishe, Not such a venetian, thanks to you. Thank you! Reply with quotation Up ▲
12/09/2010, 15:44 #8 If I’m not mistaken, the difference between M-19 and M-29 is only one thing - in M-19 there are prices for materials, but in M-29 there are none. Can I write off materials based on M-19? Thank you. Reply with quotation Up ▲
12/09/2010, 15:57 #9 Do you see from your M-19 that the consumption meets the standard? In general, initially these documents have different meanings: M-19 tracks the materially responsible person, and M-29 tracks the actual consumption of materials in production, relative to the established standard. You can generally make your own form and work on it.
In a thread with links, someone gave their own version of such a document.

In addition, the work uses log data for recording work performed (form KS-6) and general production standards established by construction departments. To ensure an uninterrupted supply of materials to the site, the foreman uses a picking card, which also indicates the exact quantity of inventory items.

Second copies of such a card are stored in the technical department and at the supply company responsible for supplying the item. The role of the completion map in construction work The tabular part of the map includes materials that are preliminarily divided into groups (roofing, installation, wall, etc.).
d.). The quantitative marking of some species is written using a fraction. For example, in square meters and pieces. Overhead costs arising during the construction process are documented in an additional picking card.

Is form v 19 needed?

The date of preparation of the document is the date of the inventory.

Displaying the remaining material resources of the enterprise. The collection of this data is carried out on the basis of primary accounting documents, namely: checks, invoices, applications and other papers, on the basis of which operations on the arrival and departure of materials are carried out.
Entering information about the movement of resources that were released to consumers during the reporting period.
Information is entered in tabular form for each consumer separately. At the end of the table, a summary line with the quantitative and cost expression of resources should be displayed.
Calculating the actual amount of remaining materials and resources in the enterprise’s warehouse as of the end of the reporting period.

The document must contain the signatures of all persons responsible for its preparation, including the financially responsible employee and accountant. Today there is no strict need to certify a document using the organization’s seal, because Since 2016, legal entities have the right to use stamps in their work only when this norm is enshrined in their internal accounting policies. How long and how to store the report The report, like all other primary accounting documents, must be stored in the accounting department in a separate folder for the period established by local regulations or the period prescribed by law (but not less than five years).

To prepare a material report you must:

Carry out an inventory at the enterprise and, based on its results, enter the remaining inventory items into the report form (quantity and cost). The date of the report should be considered the date of the inventory.
Indicate all resources allocated to customers, separately for each consumer. Calculate their total amount and quantity.
Calculate and fill in data on the actual balances of material resources in the company's warehouses at the end of the reporting period.

The material report is verified with all departments of the enterprise and transferred to the accounting department for further verification.

Material report on form M-19

Even if there is no movement of certain materials during the reporting period, they are included in the form to reflect complete information about the quantity of materials in the warehouse. When filling out the report form, indicate the name of the enterprise, its details, date of compilation, name of the department, surname of the materially responsible person. For preparation material report is necessary:

Carry out an inventory at the enterprise and, based on its results, enter the remaining inventory items into the report form (quantity and cost).

Display the balances of material resources based on primary documents (invoices, checks, applications, etc.)

Indicate all resources allocated to customers, separately for each consumer.

Blanker.ru

Attention

Form M-19p ¬ ¦Code¦ + + Form according to OKUD ¦0315000¦ + + according to OKULP¦¦ (name of organization)L APPROVED (position, signature) (full name) » » g.

MATERIAL REPORT for 200 By structural unit Financially responsible person List of appendices to the report T ¬ ¦By receipt¦By expense¦ + T T + T T + ¦ group number ¦Quantity¦ number¦ group number ¦Quantity¦ number¦ ¦material or ¦documents ¦primary ¦material or ¦documents¦ primary ¦ ¦nomenclature¦¦documents¦nomenclature¦¦documents ¦ ¦number¦¦¦number¦¦¦ + + + + + + + ¦1¦2¦3¦4¦5¦6¦ + + + + + + + ¦¦¦¦¦¦¦ + + + + + + + ¦¦¦¦¦¦¦ + + + + + + + ¦¦¦¦¦¦¦ + + + + + + + ¦ ¦¦¦¦¦¦ L + + + + + Total documents accepted (in numbers)(in words) Documents handed over (position)(signature)(initials, surname) Documents accepted (position)(signature)(initials, surname) » » g .

Material report

its details;
date of compilation;

Important

After this, the accountant fills out the report further, namely its second table, filling out the fields with the name of the materials, their item number, unit of measurement, cost, data on balances at the beginning of the reporting period and at its end, the actual movement of materials stored in warehouses.

Typically, the reporting period is one calendar month.
Next, you need to enter data on material assets that are contained in the company’s primary documents, such as checks, invoices, applications, and so on.
It is necessary to indicate all materials released from the warehouse to customers, each individually and the totality of materials, their quantity and total cost.
For this purpose, the form has special columns for filling.
Also, using this form, the compiler needs to reflect data on the amount of the actual balance of materials in all warehouse premises of the organization, which are relevant at the end of the reporting period.

Drawing up a report on the write-off of basic building materials according to form No. M19.

Drawing up a material report in form M-19 is in demand mainly in large construction companies.
This report relates to primary documentation and must be prepared in a strictly defined manner. FILESDownload a blank form of a material report on form M-19 .xlsDownload a sample material report on form M-19 .xls Who fills out the material report The document is filled out by the financially responsible employee of the enterprise involved in construction work: the head of the construction site or the immediate executor, as well as an authorized employee accounting department.

Is it mandatory to use the document? Since 2013, the mandatory use of unified forms of primary documentation has been abolished, so each organization decides whether to use this form or not on a voluntary basis.

Uniform M-19. material report

In this case, the second option is preferable, since you do not need to think about the structure and content of the document - all the necessary columns and rows are already included in the standard form.
Filling out the title page The first step in the report is to enter information on the title page.

This includes:

name of the facility (warehouse), the inventory of which is subject to accounting in this document,
surname of the financially responsible person,
reporting period,
date of filling out the form,
Applications are immediately indicated - the number of incoming and outgoing documents.

At the top of the title page on the left and right there are lines for endorsement by persons authorized to check the report: the accountant and the head of the structural unit.

Material report. shape n m-19p

In addition to the above rules, when drawing up a report, you must not forget to indicate:

full name of the organization;
its details;
date of compilation;
name of the unit or department;
name of the financially responsible person.

The material assets report must be reconciled in other divisions of the company, and after that it must be transferred to the accounting department, where it is also checked.
After this, the accountant fills out the report further, namely its second table, filling out the fields with the name of the materials, their item number, unit of measurement, cost, data on balances at the beginning of the reporting period and at its end, the actual movement of materials stored in warehouses. Typically, the reporting period is one calendar month.

Form M-19 sample form

And finally, information is entered about those resources that remained in the warehouse premises of the enterprise at the end of the reporting period in fact.

After all the necessary information has been entered into the document form, the report is submitted for reconciliation to all interested departments of the organization, and then to the accounting department.
The accountant also checks the report and fills out its second table, entering data about the materials - their name, product number, unit of measurement, etc.

To do this, you need to perform simple mathematical operations: add the receipt of materials to the resource balances at the beginning of the period and subtract their consumption.

Conducting a reconciliation of data included in the material report.
All information presented in the document must be correct and reliable.

For this purpose, a reconciliation is carried out across all adjacent workshops of the enterprise, and then the report is sent to the accountant for further verification of the data.

The preparation of the document is usually entrusted to the financially responsible person, and the process of checking the correctness of filling out the report and the reliability of the reflected indicators is carried out by an accounting employee.

Sample of filling out the material report m-19

INFORMATION ABOUT MOVEMENT T T T T T T ¬ ¦Nomencla-¦Name- ¦ Unit ¦for¦Remaining¦Received¦ Spent ¦ ¦tour ¦vanie¦measurement¦unit, ¦on+ T + + ¦number¦material¦¦rub.¦beginning ¦quantity ¦amount, ¦for¦ ¦¦¦¦¦month ¦quality¦rub. ¦ production¦ ¦¦¦¦¦¦¦+

T + ¦¦¦¦¦¦¦¦quantity, ¦ ¦¦¦¦¦¦¦¦quality ¦ rub.¦ + + + + + + + + + + ¦1¦2¦3¦4¦5¦ 6¦7¦8¦9¦ + + + + + + + + + + ¦¦¦¦¦¦¦¦¦¦ + + + + + + + + + + ¦¦¦¦¦¦¦¦¦¦ + + + + + + + + + + ¦¦¦¦¦¦¦¦¦¦ + + + + + + + + + + ¦¦¦¦¦¦¦¦¦¦ + + + + + + + + + + ¦¦ ¦¦¦¦¦¦¦¦ + + + + + + + + + + ¦¦¦¦¦¦¦¦¦¦ + + + + + + + + + 3rd page T ¬ ¦and released¦Remainder¦ ¦ ¦at the end of the month¦ + T T + T + ¦Including by objects¦ For other purposes¦Total¦ count- ¦amount, ¦ + T T T T T + T + T +quantity ¦ rub.¦ ¦count- ¦amount,¦count- ¦amount,¦when- ¦amount,¦quantity¦amount,¦when- ¦amount, ¦¦¦ ¦quality¦ rub.

¦quality¦ rub. ¦quality¦ rub. ¦¦ rub.

§ Includes a list of materials used and their measurements. Moreover, the manager writes down only quantitative values, and the cost values are recorded by the accountant.

§ Receipt of material resources by source.

§ Expenditure of material resources by area.

§ Balances are summed up at the end of the month

Report M-19 must be received directly by the accounting department no later than the 3rd day of the next month. The financially responsible person must protect his report. If the report reflects average values, then all this goes into statement No. 10 and at the end significant differences appear. These may also be losses that are eliminated by the financially responsible person.

The accounting department checks:

1. Balances are compared with the previous month

2. Availability of primary documents and correct completion of them

3. The correctness of the balances is determined by selective or continuous method (balancing M-19)

4. Record prices for materials

5. Reconcile the data from the M-19 and M-29 reports for the same period.

6. Summarize all M-19 reports and reflect this in statement 10.

Report on form M-29

§ Enters the production and technical department or standardization officer

§ Before the manager draws up a report, inventory data, equipment acceptance certificates, and an object log of work performed are verified

According to M-29, Journal Order No. 10 is drawn up, where the cost of production for the month is determined.

Checking Report M-29:

1. Data M-29 and M-19 are compared (in the consumable part)

2. The completion and availability of consumption documents is checked

3. The volume of production is verified with workers’ production logs, delivery certificates, delivery certificates, inventory of work in progress and, finally, the actual volumes of resources spent are verified according to standards.

Operational accounting (balance) method of warehouse accounting

In case of damage, the financially responsible person under the contract must compensate 100% of the cost of the loss.

Financially responsible persons with the responsibility for system accounting of inventories (warehouse managers, storekeepers) can use the operational accounting method and the method of material reports.

Method of material reports (M-19) used when the warehouse is located at a large distance from the central accounting department, or when the supply of materials is limited by period