The limit-fence card is used for registration of leave to structural divisions of material assets for systematic consumption or according to the developed limit. This document has a regulated form No. M-8 and is filled in according to the established rules.
It is necessary
Form No. M-8
Instructions
Step 1
Set a limit on material values, which is calculated based on the volumes of production sites and the rates of consumption of materials established at the enterprise for a unit of production. Make the appropriate changes by order of the enterprise. If it is necessary to carry out an over-limit supply of materials, then the manager or an authorized person must sign the corresponding authorization on the basis of a separate request.
Step 2
Write out a limit-fence card separately for each type of material assets, as well as for several interchangeable materials. If it is necessary to replace one type of material with another, then in the card make an entry “Replacement, see requirement No.”. Then reduce the rest of the limit.
Step 3
Make a document in duplicate. One is transferred to the warehouse of the enterprise, and the second - to the consumer of inventory items. The card is certified by the signature of the chief accountant.
Step 4
Take the form according to the form No. M-8 to fill out the limit intake card. Indicate the name of the company, the date of preparation and the serial number of the document. Please mark the type of activity for which the requested material is required. Fill in the details of the sender and recipient, i.e. structural divisions that release and receive material values according to the limit-fence card. Indicate the accounting unit of production and the characteristics of the supplied material.
Step 5
Fill in the "Limit" column, which indicates the maximum amount of material assets for the specified production process. After that, the accountant puts the synthetic accounting account, the analytical accounting code and the prices per unit of material. The storekeeper, when issuing material values according to the limit-fence card, notes in the corresponding column the date of issue, the amount of material transferred and the rest of the limit.
