Limit-fence card: design features

In the process of production of any kind of productsit is necessary to control the movement of economic means. Each transaction must be registered in accounting on the basis of primary documents. One of the forms of such evidence is a limit-fence card. Let's consider features of its registration.

What is this document used for?

The concept of "limit-fence card" impliesan internal document used in an enterprise or an organization with a branched structure of units. This form gives the right to receive TMZ (inventory) in multiple order, thereby reducing the cost of processing such a primary document as a one-way bill.

In other words, the fence card representsas a rule, for production needs (production, services or other works). At the same time, materials are released systematically, and one or more interchangeable types of TMZ can be produced in one form.

This document is issued by the planning department orsupply service in 2 samples: one form is given to the recipient (responsible person of the shop or the site of the organization where TMZ is consumed), and the second is stored together with the receipt of the recipient in the warehouse.

Design Features

When issuing and registering this document, it's good to take into account the following points:

• a limit card must be issued for a period of 15 days, if the TMZ's holiday is carried out on a daily basis, and for a month - in case of periodic transfer of material values;
• The issuance of TMZ is carried out only within the limits ofspecified in the form of the document. At the same time, the amount of the limit is calculated according to the norms of production (performance of services or other works), which are established depending on the specifics of the organization in relation to this type of materials or goods (here are taken into account such moments as consumption of material values ​​per unit of output, released TMZ and so on);
• exceeding the limit can be carried out only in individual cases on demand, with the approval of the director of the company or the responsible person appointed by the manager;
• Limit-fence card, as a rule, is drawn up in Form No. 8, while some additions and changes can be made to this sample (at the discretion of the company);
• when the TMZ limit specified inform, the document is subject to submission to the accounting department. This is done once a month, the same period can be specified in a specially designed schedule;
• on this card it is possible to account for unused TMZ, that is, the return of material values. It can be noted that in this case no additional evidence is required.

Limit-fence cards are used in variousspheres of production and sale of various products. Recently, automated programs for filling out these forms have been widely used. At the same time, TMZ is registered electronically, and the card does not have the primary accounting document.