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Sample registration of the report on receipts bo 3. Forms of strict reporting. Domestic services. Download sample BSO for LLC

BSO is a document confirming the receipt Money in cash or non-cash form (by card payment) from the client for the service rendered. Form strict accountability practically makes sense analogue, so the company can choose what it would be best to use - a document of this type or a cash register.

Concept and forms

A strict reporting form can be issued as individuals, and individual entrepreneurs, who, in accordance with the law, are equated as consumers to citizens.

If the enterprise is a legal entity, then it is impossible to issue this document to it - a non-cash settlement is carried out with them. OKUN is a classifier of services for the population, which contains their list and full name. It is of an all-Russian character.

BSOs include receipts of various types, subscriptions, travel tickets for transport, outfits issued by the enterprise, coupons.

Forms approved at the legislative level, the use of which is mandatory:

For the provision of parking services - approved by the Ministry of Transport.
Forms with the name "Ticket", "Subscription" and "Excursion ticket" - from the Ministry of Culture.
To pay for veterinary services "Receipt" - in accordance with the Order of the Ministry of Finance of the Russian Federation.
In the work of pawnshops, the "Safe Receipt" and "Pledge Ticket" are used, which were approved by the Ministry of Finance of the Russian Federation.
Form "Tourist ticket", which was approved by Order No. 60n of 07/09/2007.
BSO for various types of transport tickets and baggage checks.

In accordance with the new rules of the legislation of the Russian Federation, by July 1, 2018, all organizations and individual entrepreneurs switched to the new approved BSO.

According to Article 2 of the Federal Law No. 54, the procedure for approving the form of forms, their rules for storage and destruction are established by the Government of the Russian Federation.

List of props:

The form can be issued in two forms - paper, then information about it is automatically entered into the database, and electronic, when the data about the document is in without fail go to email address service recipient or via SMS notification.

The company is obliged to issue BSO only if it has technical access to the right tools. The legislation provides for cases when the issuance of a document is possible only in paper form.

In case of cash settlement, registration takes place in the following way:

Fill in the fields in the document by entering the correct data. In the absence of some data, the field must be left blank and put a dash in it. The signature has not yet been put.
Receive funds.
Place money in front of the client.
Put your signature on the form.
Having announced the size of the change, transfer it along with the form.

By card payment:

Take a card.
Fill in the BSO, without a signature.
Carry out a payment transaction.
Sign.
Send the card and document.

In accordance with the legislation of the Russian Federation, there is an exception for organizations and individual entrepreneurs that provide services to the public - they can replace a check and CCP with a strict reporting form.

The legislation of the Russian Federation provides for the issuance of a cash or sales receipt. An authorized person who receives money as payment for services must issue either a cash receipt or a sales receipt to the client.

An enterprise that issues instead of a check must monitor the correct content of the document and its compliance with the legislation of the Russian Federation.

A check can be replaced when settlements with the population are made in cash (when working with legal entities, it is impossible to replace a check with a BSO), when services are provided, and not goods are sold, if the activity takes place in the chosen form - UTII or patent.

Sample and required details

Self-issued strict reporting documents must contain all the details and necessary data. The absence of any item may result in it being invalidated.

Features of the new BSO

Federal Law No. 290 introduced many changes to the previous procedure for working with a document. Without fail, the rules will come into force in 2018 from July 1. Due to changes of this kind, transformations will also affect the content of the document, its design. The document must include certain information:

Who provides services: the name of the enterprise (its TIN, address), data on the selected taxation system, the shift for which the document is issued, the full name of the responsible authorized person carrying out the procedure.
About the nature of the payment being made- the name and number assigned for the shift, the characteristics of the payment - a return transaction or a sale, the name of the service provided, the volume of the service, the price for 1 unit. and the total amount payable including VAT, as well as the method of depositing funds (cash and non-cash).
Fiscal type information. Here the manufacturer and registration number of the device, the sign of the fiscal type, the identification number of the fiscal information, the transfer code, the address and the name are indicated. OFD operator, as well as a code combination of QR type.

The main innovation will be the technical implementation of fiscal accounting in the activities of organizations. The device intended for issuing such documentation consists of a drive (fiscal type), a print head and a module for accessing the Internet. He is subject to compulsory registration in the IFTS.

The drive requires regular systematic replacement, and new element– registration with the tax authority. This can be done over the Internet without a personal visit. To transfer data, an enterprise must conclude an agreement with the OFD operator.

Accounting, storage, inspection, issuance and write-off

To carry out accounting, the first step is to appoint a person responsible for issuing BSO. He makes an agreement with liability. In the presence of a specially assembled commission, he accepts forms.

For both individual entrepreneurs and other enterprises of any form, to account for such documentation, a certain book. It must have the correct design - stitched, numbered, it must have the seals and signatures of the chief accountant, as well as the head of the company.

It contains information on the receipt of forms and their issuance to authorized persons. If you have an automated system, you do not need to keep a book.

Documents of strict accountability, issued from the printing house, are kept either in a separate room, office, or in a special heat-resistant safe. They are filled in duplicate. In one copy, they are issued only if there is a tear-off part, which remains with the seller.

With corrections and corrections, the form is not issued. Damaged samples should be crossed out and applied to the accounting book. Defective and second copies are stored 5 years, and then destroyed within a month after the inventory. Unused but valid forms have no expiration date. When writing off, a certain act is drawn up.

The write-off act is recorded on the basis of the inventory of strict reporting documents, which is carried out at the same time with the cash register. Based on the results of the audit, surpluses or shortages can be identified. To implement the IP procedure, it is necessary to create special authorized commission, after which the results fit into the form INV-16.

Accounting BSO:

Dt 10 Kt 60- accounting as part of inventory;
Dt 19 Kt 60– VAT from the cost of strict reporting documents;
Dt 68.1 Kt 19- the amount of VAT accepted for deduction;
Dt 006- displaying a conditional assessment when buying;
Dt 20 (44) Kt 10– put into use;
Kt 006- written off the cost.

BSO tax accounting, VAT can be deducted:

the amount of VAT is specified in the supplier's documents;
an invoice has been received from the supplier;
a document of this type is used in transactions already subject to VAT;
information about the forms is recorded in the reporting documentation.

The organization itself decides which expenses to classify the costs of acquiring forms, having previously fixed this in the accounting policy.

Which were used in the provision of personal services by companies of all forms of ownership, in the same letter the procedure for filling them out was given. For the provision of personal services, forms of strict reporting forms from BO-1 to BO-11, including form BO-3, were approved. The number of the specific form of strict reporting that was used in a particular case was determined by the specifics of the provision of services and the Rules for the provision of personal services in Russian Federation.

It is worth noting that the BSO forms, which were approved before the entry into force of the Decree of the Government of the Russian Federation dated May 31, 2005 No. 171, were applied until December 01, 2008. However, this does not mean that it is absolutely impossible to use these forms in your work: you can use the forms in your activities on a voluntary basis until 07/01/2018, if they contain all the necessary details.

Form of strict reporting BO-3

So, according to the Decree of the Government of the Russian Federation of 06.05.2008 No. 359, the strict reporting form must contain the following details:

title of the document, its number (consists of 6 characters) and series;
for companies - name and form of ownership; for entrepreneurs, the full name (full name) is indicated;
the place where the permanent executive agency legal entity, for example, CEO or another person who has the right to represent the company - to act on its behalf without a special power of attorney;
taxpayer identification number assigned to the company or individual entrepreneur issuing the BSO;
the type of service provided in accordance with the issued document;
the cost to be paid by the customer for the service rendered monetary terms;
the amount (amount) of the actual payment, which was transferred in the form of cash or transferred from a credit card;
the date when the calculation was made and the document was drawn up;
the form, including the BO-3 form, contains the position, full name (full name) of the person who is responsible for the transaction and its correct execution, personal signature, seal of the company or individual entrepreneur;
other details necessary to characterize the service provided and which the organization or individual entrepreneur.

Document forms for work are printed in a printing house or formed using special programs. In addition, the document form made in the printing house must contain not only information that relates to the service provided and its cost, but also information about who produced the document form (the abbreviated name of the printing house, TIN, the place where it is located, the order number for the BSO and the year it was completed, the circulation of printed forms).

According to the letter of the Ministry of Finance, which approved the BO-3 form, the document is intended for placing orders in photo services, laundry, renting various items, as well as various repairs that do not require the cost of materials. The form must be issued by the employee - the receiver of the item in three carbon copies.

The first copy goes as support for the order while it is in work, and is also used to accrue wages. The second copy must be issued to the customer of the service. After the service is performed, the customer must return the receipt. If the result of the service provided does not meet the expectations of the customer, then he tears off a special coupon from it. The third copy of the completed form is required to account for the cash proceeds received.

BO-18 is a strict reporting form that was developed by a non-state structure, however, in terms of the scale of application, it is comparable to many official BSO forms. What are the features of its filling?

What is the form BO-18?

The considered form of BSO is unofficial, but it has become very widespread among Russian companies. It was proposed by the private organization Rosbytsoyuz in 2008, along with several dozen other BSO forms developed for various sectors of the economy. The indicated forms were approved by the order of Rosbytsoyuz dated June 30, 2008 No. 14.

Rosbytsoyuz initiated the development of BSO forms in order to implement the Decree of the Government of the Russian Federation of 05/06/2008 No. 359, which approved the rules for organizing settlements between entities providing services and their customers without applying cash register equipment. The legality of using the forms proposed by Rosbytsoyuz was also recognized by the tax authorities (letter of the Federal Tax Service of the Russian Federation for the Krasnodar Territory of December 10, 2008 No. 23-12 / 31467-472).

Thus, all the forms proposed by Rosbytsoyuz comply with the requirements of Decree No. 359. In particular, they are supposed to reflect (clause 3 of Decree No. 359):

the name of the form, its number and series;
the name of the service provider;
company address, its TIN;
the type of service provided, its cost;
the actual amount of payment for the service provided;
date of settlement with the client and execution of the form;
Full name of the employee of the supplier company, his signature, if available - seal.

Decree No. 359 allows you to include in the structure of the BSO and other information that reflects the features of the provision of services in certain business segments.

Form BO-18 (“Receipt-agreement for the services of motels, campsites, hotels”) is used by firms that:

directly provide services for the provision of places in hotels;
are intermediaries between such firms and their customers.

Consider the features of its structure.

Form BO-18: document structure

In the form are fixed:

1. Information about the service provider company: name, address, TIN.

2. Information about the document: name, 6-digit number and series.

3. Information about the service provided, as well as about its recipient:

F. I. O. of the guest;
the number of the room he occupies, the number of the hotel building;
date and time of arrival;
information about the reservation;
information about payment for additional seats;
usage information household appliances in the rooms;
the total cost of the service provided.

4. Signatures of the customer:

certifying the fact of familiarization with the document;
certifying the fact of familiarization with the provisions of Art. 779-783 of the Civil Code of the Russian Federation, which regulate legal relations under contracts for the provision of services for a fee, in particular services for the provision of places in hotels;
certifying the fact of receiving the service.

5. Full name, position and signature of the hotel representative.

6. Payment details:

payment amount - in words and figures;
date of receipt of payment by the hotel representative, full name, position, signature of this representative;
date of settlement with the client.

7. Stamp of the hotel (if available).

As in the case of any other BSO, forms in the form BO-18 must be ordered at a printing house or made using automated systems. In the case of a typographic production method, the BSO must contain information about the printing house that issued them (address, TIN), as well as data on the order for printing forms: number, year, size of circulation.

IMPORTANT! Since 07/01/2018, the use of BSO has become possible only if they are formed using automated systems that are cash register equipment. The list of details of the new BSO is defined in Art. 4.7 of the Law "On the Application of CCP" dated 05.22.2003 No. 54-FZ, while it is significantly wider than the list established by Decree No. 359. However, hotels (motels, campsites) that provide residential services to the population can continue to apply a strict reporting form until 01.07 .2019 (Clause 8, Article 7 of the Law “On Amendments…” dated July 3, 2016 No. 290-FZ).

DOMESTIC SERVICES

Forms of documents that can be used as forms of strict accountability by organizations providing personal services to the population are approved by the Letter of the Ministry of Finance of the Russian Federation dated April 20, 1995 No. 16-00-30-33 "On approval of forms of documents of strict accountability". This letter approved eleven forms:

Form BO-1 "Outfit - order", "Receipt", "Copy of receipt";

Form BO-2 "Outfit - order", "Receipt", "Copy of receipt";

Form BO-3 "Outfit - order", "Receipt", "Copy of receipt";

Form BO-4 "Outfit - order", "Receipt";

Form BO-5 "Outfit - order", "Receipt", "Copy of receipt";

Form BO-6 "Obligation - receipt", "Copy of obligation - receipt";

Form BO-7 "Pledge ticket", "Copy of the pledge ticket", "Inventory of things";

Form BO-8 "Safe receipt", "Copy of the safe receipt", "Inventory of things";

Form BO-9 “Cash sheet for receipt of proceeds”, “Copy of cash register for receipt of proceeds”;

Form BO-10 DM "Outfit - order", "Receipt", "Copy of receipt";

· Form BO-11 "Production record sheet", "Coupon".

In addition to these forms for public service organizations, several forms used as strict reporting forms are approved by the Letter of the Ministry of Finance of the Russian Federation dated April 11, 1997 No. 16-00-27-15 “On approval of strict reporting document forms”:

Form BO-12 "Outfit - order", "Receipt", "Copy of receipt";

Form BO-13 (01) "Outfit - order", "Receipt", "Copy of receipt";

Form BO-13 (02) “Attire-Order”, “Copy - Attire-Order”, “Receipt”, “Copy of Receipt”.

In accordance with paragraph 4 of the Rules for consumer services to the population in the Russian Federation, approved by Decree of the Government of the Russian Federation dated August 15, 1997 No. 1025 "On approval of the rules for consumer services to the population in the Russian Federation", the contract for the provision of services (performance of work) is drawn up in writing receipt or other document and must contain the following information:

ü the name and address of the organization - the contractor, if the contractor is an individual entrepreneur, his last name, first name, patronymic and information are indicated and state registration;

ü type of service (work);

ü the price of the service (work);

ü the exact name, description and price of materials (things), if the service (work) is performed from the materials of the contractor or customer;

ü a note on payment by the customer full cost services or works or on making an advance payment;

ü dates of acceptance and execution of the order;

ü guarantee periods for the results of work, if they are established by law, stipulated by the contract or business customs;

ü other data related to the specifics of the services provided, the work performed;

ü the position and signature of the person who accepted the order, as well as the signature of the customer.

One copy of the executed contract is issued to the customer.

In accordance with All-Russian classifier services to the population OK 002-93 (OKUN), approved by the Decree of the State Standard of the Russian Federation of June 28, 1993 No. 163, as well as technological features, all types of personal services are divided into groups using the same type of strict reporting forms. Here is a table showing which strict reporting forms should be used depending on the type of household services provided:

Service code (without control number)

Name of service

Number of the applied form of the strict reporting form

Shoe repair

Shoe coloring

Shoe tailoring

Other shoe repair services

BO-2, BO-09 and BO-11(02)

BO-2, BO-9 and BO-11(02)

Repair of sewing, fur and leather goods, headwear and textile haberdashery

Tailoring of garments, fur and leather products, headwear and textile haberdashery

Other services for the repair and tailoring of clothing, fur and leather products, hats and textile haberdashery

Repair knitwear

Tailoring and knitting of knitwear

Other sewing and knitting services for knitwear

BO-4, BO-3 and contract or technological document BO-2

BO-4, BO-1, BO-3, BO-2, BO-9 and BO-11(02)

BO-4, BO-1, BO-3, BO-9 and BO-11(02)

Repair and Maintenance household radio-electronic equipment

Repair of household machines

Repair of household appliances

Repair and fabrication of hardware

Jewelry making

Jewelry repair

BO-1, BO-3, BO-9 and BO-11(02)

Furniture manufacturing

Furniture repair

Other services for the repair and manufacture of furniture

BO-1, BO-3 and contract

BO-1, BO-3, BO-3 and contract

Chemical cleaning

Other dry cleaning services

Dyeing

Laundry services

including laundromats

Repair of housing and other buildings

Construction of housing and other buildings

Other services provided during the repair and construction of housing and other buildings

BO-1, BO-3, BO-3 and contract

BO-1, BO-3 and contract

BO-1, BO-3, BO-3 and contract

Car maintenance

Car repair

Maintenance trucks and buses

Repair of trucks and buses

Motorcycle maintenance and repair Vehicle

Other technical services maintenance and repair of vehicles

BO-14, BO-1, BO-3, BO-9 and BO-11(02)

Services of a photo studio, photo and film laboratories

Transport - forwarding services

Other production services, including:

Gasification services

Services for the processing of agricultural products...

Making felted shoes

Engraving, manufacturing and repair of wooden boats, repair of toys

Dyeing leather coats and jackets

Tourist equipment repair, wood sawing, manufacturing business cards, invitation cards, bookbinding, stitching, edging, cardboard work, gas cartridge charging, battery replacement, photocopying, glass cutting, etc.

BO-3, BO-9 and BO-11(02)

Bath and shower services

Other services provided in baths and showers

Hairdressing services

Services of rental companies

Funeral services, burial, cremation and the like

Grave care services, production of coffins, monuments and the like

ritual services

Other non-production services, except for:

Pawnshop: storage

BO-3, BO-9 and BO-11(02)

BO-11(01) and BO-11(02)

BO-6, BO-3, BO-9 and BO-11(02)

BO-13(02), BO-3, BO-1

BO-13(01), BO-1, BO-3

BO-3, BO-9 and BO-11(02)

This form is used when placing orders with the public for the following types of services and works, if available material costs:

ü services and work on the repair of radio and television equipment, household machines and appliances, watches;

ü repair and maintenance of vehicles;

ü repair and construction of dwellings;

ü gasification services;

ü services for the manufacture and repair of furniture, draperies, covers;

ü clothing repair services;

ü individual funeral services;

and other types of services.

When performing repair work household appliances and cars in stationary conditions, filling out this form has some features.

When accepting household appliances and cars for repair, the cost of repairs is approximately determined, and partially completed copies of the form with the reference data of the product and the customer are distributed as follows:

Work order (form code according to OKUD 0790002) - the first copy, and Receipt (form code according to OKUD 0790001) - the second copy are sent to production. The first copy is used to account for revenue and pay salaries to contractors, the second copy is the basis for writing off material assets spent on repairs and assessing the quality of the work performed by the customer.

A copy of the receipt (form code according to OKUD 0790001) - the third copy - with partially completed details is transferred to the customer and is a confirmation of the delivery of household appliances or a car for repair.

The first and second copies, that is, the Work Order and the Receipt, are filled in as a carbon copy in the process of performing the work and, upon completion of the repair, are transferred to the receiver. The second copy has special tear-off coupons that are attached to the compressor, unit, electric motor, body, chassis, etc., the serial numbers of which are indicated in the main form of the form in the upper right zone in the two lower lines.

The third copy, according to which the customer receives household appliances or a car from repair, is filled out based on the data of the first and second copies of the form. This copy has a warranty card, which is filled in by the receiver and is valid during the warranty period. The completed third copy is handed over to the customer as confirmation of the repair performed and the materials and parts used.

On all copies, a mark is made on the issuance of the order, which is confirmed by the signature of the customer, while the customer, in case of unsatisfactory execution of the order, has the right to tear off the coupon used to assess the quality, which is available on the first copy of the form.

In the case of repair work at the customer's home, all copies of the BO-1 form are filled in the same way, their use and purpose are the same as when performing repairs in stationary conditions.

This form is used when placing orders for the manufacture, large and medium repair of shoes and leather goods.

The form is filled out by the receiver in triplicate:

Work order (form code according to OKUD 0790004) - the first copy - is sent to production, where it accompanies the order, and is used to pay the contractor's wages. The same copy contains special coupons that are glued to the shoes to ensure their safety.

The receipt (form code according to OKUD 0790003) - the second copy - is issued to the customer. This copy confirms the work (service) performed and remains with the customer after the service is completed. The contractor must fill out a warranty card in the receipt, which is valid during the warranty period.

A copy of the receipt (form code according to OKUD 0790003) - the third copy of the form - is used to record revenue.

In the event that minor repairs of shoes and leather products are performed in the presence of the customer, the form BO-9, BO-11 (02) is drawn up, which will be discussed below.

Form BO-3 is used when placing orders for following works and services:

ü for photography;

ü for laundry (self-service);

ü for single (incomplete) funeral services;

ü when renting items for hourly use;

ü for all types of repair work that do not require the cost of materials.

The form is issued by the person placing the order in triplicate.

Work order (form code according to OKUD 0790006) - the first copy of the form - is transferred to production to accompany the order and pay the contractor.

The receipt (form code according to OKUD 0790005) - the second copy - is issued to the customer, remains with him after the service has been completed and confirms its performance.

A copy of the receipt (form code according to OKUD 0790005) - the third copy - is used to account for cash receipts.

When filling out this form, on the reverse side of the first and second copies, a note is made about the issuance of a completed order, which must be confirmed by the customer's signature. In addition, the warranty period for the result of the work performed is indicated. If the work is performed unsatisfactorily, a special coupon is torn off from the second copy.

This form can also be used when the execution of an order is associated with a large number and volume of work, component materials and products, with a large number of complicating elements. In this case, an agreement must be concluded for the execution of the order or a technological document must be drawn up, in which the details of work and materials are made. In this case, only the total cost of the order without decoding will be indicated in the BO-3 form. The form must also include a reference to the contract number or technical document, and in the contract or document, respectively, make a reference to the number of the form.

Form BO-4 is used when placing orders for works and services:

ü on individual tailoring, updating and major repair of clothes;

ü for knitting knitwear;

ü on production of headdresses;

ü for the production of corsetry, leather, fur and other products.

This form is filled out by the receiver in two carbon copies.

Order order (form code according to OKUD 0790008) - the first copy - consists of an order order, the first receipt stub and a passport for the order, which is separated from the order order and filled in by a cutter or artist. On the front side of the passport to the order, the dimensions of the customer are indicated, as well as the silhouette of the product is drawn, on the reverse side, a full description of the product is made, and changes made at the request of the customer are recorded. The passport to the order plays the role of a technological document and provides control over the movement of the order in production. On the reverse side of the work order, wages are calculated for the performers for the work performed.

Receipt (form code according to OKUD 0790007) - the second copy of the form - consists of a receipt, a second receipt stub, a warranty card and a material requirement for the order.

The work order and the receipt are filled in by the receiver on the basis of the passport to the order. After filling them out, the receiver draws up receipt stubs on lines 1, 2, 5 for a carbon copy when accepting an order.

The first spine of the receipt is torn off from the work order and transferred to the cashier for registration in the "Statement of cash and services sold".

After making payments on the basis of a work order, a tear-off coupon “Requirement for an order” is filled out, located on the second copy of the form, which, together with a work order, is transferred to production and serves as the basis for writing off material assets from the warehouse.

The receipt is returned by the customer upon receipt of the finished product. The receiver makes changes to it according to the order and cost, fills in the second receipt stub on lines 3, 4, 6, tears off this stub and passes it to the cashier, where it is registered, like the first receipt stub in the "Statement of cash and services sold" , but already at the time of implementation.

A warranty card is handed over to the customer along with the finished product.

Form BO-4 is used both when making an advance payment for an order, and with a subsequent form of payment.

The form is issued by the receiver under a carbon copy in three copies when placing orders for dry cleaning, dyeing and repair work performed by dry cleaning enterprises. This form is used both for advance payment and for subsequent forms of payment and consists of three copies.

Work order (form code according to OKUD 0790010) - the first copy - is sent to production to accompany the order, serves as the basis for writing off material assets and calculating wages for order executors.

The receipt (form code according to OKUD 0790009) - the second copy - is transferred to the customer, confirms the fulfillment of the order, its cost when pre-paying for the order and after receiving the order remains with the customer. In addition, the receipt serves as the basis for assessing the quality of the service and contains a special coupon, which is torn off by the customer in case of unsatisfactory execution of the order.

A copy of the receipt (form code according to OKUD 0790009) - the third copy of the form - is used to record revenue. With the subsequent form of payment, payment data is entered in all copies of the form when paying for the order, after which the third copy is transferred to the accounting department and serves as a control document for accounting for receipts and orders.

It should be noted that a mark on the issuance of a completed order, confirmed by the signature of the customer, is made on all copies of the BO-5 form.

When registering the issuance of rental items, as well as receiving money for the extension of the rental period, repairs, damage to rental items, and so on, form BO-6 is used.

Obligation - a receipt (form code according to OKUD 0790016) - the first copy - is sent to the salon file cabinet, where it is stored until the return of the rental items. The tear-off spine of this copy is registered in the accumulative statement of receipt and delivery of proceeds and, together with it, is transferred to the accounting department.

A copy of the obligation - receipts (form code according to OKUD 0790017) - the second copy - is transferred to the tenant to confirm the rented items, pay the cost of the rental, as well as control surcharges and is returned to them at the time of return of the rental items. On the reverse side of this copy, marks are made about the payment for the extension of the term, the surcharge for damage to rental items and their repair.

In the case of a repeated or subsequent surcharge, it is issued, the number of which is affixed to the upper right of the back of the form.

When returning rental items, a copy of the obligation-receipt remains with the customer. A note about the return of rental items is made both on the first and on the second copy of the form, and is confirmed by the signatures of the receiver and the client.

The issuance of rental items for hourly use is documented by the cash register in the form BO-9 with the issuance to the customer of a check of a cash register or a tear-off part of the form BO-11 (02). It is also possible to use the BO-3 form, depending on the mass character of the service and the location of the rental point.

This form is used for registration of pawnshop services when issuing a short-term loan (loan) secured by things or jewelry. The form is filled out by the controller (merchandiser) in triplicate.

Pledge ticket (form code according to OKUD 0790019) - the first copy - is transferred to the pledgor when things are pledged and a loan is received. When the loan is repaid, this copy is returned in exchange for the items handed over, while the following are separated from it:

ü an order to the cashier, on the basis of which the cashier receives money from the pledger, issues them to him;

ü settlement coupon, on the basis of which the controller (merchant manager) makes an entry in the register of pledge tickets on the issuance of things;

ü a coupon to the pantry, on the basis of which he gives out things and removes them from safekeeping.

A note on payment and the date of redemption must be made by the cashier on all three coupons. The redemption and delivery of things is confirmed by the signature of the pledgor on the pledge ticket.

Pledge ticket (form code according to OKUD 0790019) - the second copy - after filling out and separating the order to the cash desk, is used to compile analytical accounting registers.

Inventory of things (form code according to OKUD 0790020) - the third copy of the form - is to be stored together with things in the pantry until they are redeemed by the pledgor. Upon receipt of the coupon in the pantry, the storekeeper takes out the things to the controller. The inspector signs on the control voucher in receipt of things, separates the control voucher from the inventory and hands it over to the storekeeper. The controller records the final amount of the ransom in the inventory and issues the inventory to the pledgor together with the things.

Forms of the first and second copies of the pledge ticket may have a technological application, which may contain a description of the settlements when accepting a pledge and when buying out things (number of days of pledge, interest on the loan provided, payment for its use, payment for storage). It may also indicate the agreement agreed with the pledgor starting price sales at auction and the date of expiration of the grace period of the pledge. The reverse side of these forms may contain the text of the pledge agreement and the signatures of the parties.

Entries in all three copies of the form are made with a pen or on a computer; corrections, erasures and additions are not allowed. All signatures on the forms must be authentic.

To register the services of pawnshops when accepting things (or jewelry) for storage, the BO-8 form is used, which is issued in three copies by the controller (merchandiser).

A safe receipt (form code according to OKUD 0790021) - the first copy - is issued to the bailor upon receipt of things for storage. At the end of storage, the safe receipt is returned by the bailor, while the following parts are separated from it:

ü an order to the cashier, which is the basis for the cashier to receive (issue) money from the deliverer;

ü settlement coupon, on the basis of which the controller (merchant manager) makes an entry in the register of safe receipts for the issuance of things;

ü coupon to the pantry, on the basis of which the storekeeper issues things and removes them from safekeeping.

On all coupons, the cashier makes a note that the storage is paid.

The issuance of things is confirmed by the signature of the deliverer on a safe receipt, which must be kept in the pawnshop for 5 years.

A safe receipt (form code according to OKUD 0790021) - the second copy of the form - after separating the completed order from it to the cash desk, serves as the basis for receiving storage fees from the deliverer at the time of receiving things. The same copy serves as the basis for the compilation of analytical accounting registers by the accounting department.

Inventory of things (form code according to OKUD 0790022) - the third copy - is filled in similarly to the inventory of things of form BO-7.

Forms of the first and second copies of the safe receipt, as well as similar forms of the safe receipt of form BO-7, may have a technological application and the text of the storage agreement.

Entries in all copies of this form are made in pen or performed on a computer, corrections, erasures and additions are not allowed. All signatures on the forms must be authentic.

Form BO-9 (form code according to OKUD 0790024) is issued in two carbon copies and is used in the following cases:

ü for registration of all types of urgent and minor repairs, adjustments, adjustments for which a warranty period is not established, and which are performed in the presence of the customer, including at home (repair of shoes, sewing knitwear, vehicles, radio and television equipment, household appliances, repair of metal products, etc.);

ü when performing photographic work under the contractual form of organization and stimulation of labor.

It should be noted that when using this form of the form, the customer must be issued a check of cash register equipment or a tear-off part of the “Coupon” of form BO-11 (02) without fail. In the column "Token number" of the form BO-9, the number cash receipt or form number BO-11 (02).

This form serves as the basis for compiling a material report for the write-off of used materials, sold products, as well as for calculating wages for performers.

When placing individual orders for the repair and manufacture of jewelry from precious metals and stones, the BO-10DM form is used.

This form is filled out by the receiver in triplicate under a carbon copy.

Work order (form code according to OKUD 0790028) - the first copy - is transferred to production to accompany the order, is the basis for calculating wages for performers and writing off materials. In this copy, there is a section “Name of work and surcharges”, which reflects surcharges for putting down the sample, postage and other expenses. Also on the first copy there is a special area for sketching a sketch.

The receipt (form code according to OKUD 0790027) - the second copy - is issued to the customer and is the basis for receiving the finished product and assessing its quality. When issuing a finished order, this copy is returned to the contractor.

A copy of the receipt (form code according to OKUD 0790027) - the third copy - is issued to the customer along with the finished order. This copy has a warranty card filled out by the contractor.

On all copies of the form, a mark is made on the issuance of a completed order, which is confirmed by the signature of the customer.

Form BO-11 (01) “Production record sheet” (form code according to OKUD 0790030) is used to record hairdressing services for each performer in male and female rooms, beauty, manicure and pedicure rooms.

The sheets are filled out daily by the foreman and are used to control the receipt of revenue, the calculation of wages for performers, and also to write off used materials. The cashier, after verifying the accuracy of the record of the cost of services, puts his signature in the appropriate column. Production records are subject to daily registration in the "Cashier's Report".

In the event that the hairdresser works without cash register, without fail, the master fills out the form BO-11 (02) "Coupon" (form code according to OKUD 0790029). The tear-off part of this form is given to the client, while the data of all Coupons used for the shift are recorded in the Record Sheet for the production of each master in the column "Position number according to the price list". When using a cash register, the number of the cash receipt is entered in this column, while the form BO-11 (02) is not required.

Form BO-11 (02) "Coupon" is used in the provision of all types of household services, where the form BO-9 is used, in the absence of cash registers.

The form is used when placing orders for laundry services with a preliminary, as well as with a subsequent form of payment.

The receiver fills out a carbon copy form in triplicate, which are distributed as follows:

Work order (form code according to OKUD 0790032) - the first copy - accompanies the order for production. On the basis of this copy, material assets are written off and payroll is calculated. The first copy contains a tear-off coupon, which is torn off when the order is not fulfilled satisfactorily. If there is no tear-off coupon, the order is sent for re-execution. Upon receipt of the order, the customer evaluates the quality of the execution of the order and puts his signature on the back of the first copy.

The receipt (form code according to OKUD 0790031) - the second copy - is transferred to the customer, is a confirmation of the order and its cost. After receiving the order, the receipt remains with the customer and serves as a guarantee document. This copy also contains a tear-off coupon, which is torn off in case of unsatisfactory execution of the order. The torn-off coupon remains with the receiver along with the tear-off ticket of the order to control the re-execution of the order. A receipt without a tear-off coupon is returned to the customer.

A copy of the receipt (form code according to OKUD 0790031) - the third copy - is used to account for revenue. A copy of the receipt is transferred to the accounting department and serves as a control document for accounting receipts and orders.

This form is used in the manufacture of monuments, tombstones, fences and the like. The form can be used for advance payment, as well as for the subsequent form of payment. The form is issued by the receiver in triplicate.

Work order (form code according to OKUD 0790312) - the first copy - serves to accompany the order to production, to write off material assets, to calculate wages. The first copy contains a tear-off coupon, which is torn off when the order is not fulfilled satisfactorily. The work order without a tear-off coupon accompanies the order for production to eliminate defects. On the reverse side, in the case of an individual order, a sketch of the product is made, dimensions are affixed. Upon receipt of the order, the customer evaluates the quality of work and puts his signature on the back of the work order.

The receipt (form code according to OKUD 0790311) - the second copy of the form - is transferred to the customer, is a confirmation of the order, its cost and remains with the customer as a guarantee document after receiving the order. The warranty period is established by law and is indicated in the lower left corner above the tear-off coupon. In case of unsatisfactory execution of the order, the coupon is also torn off from the receipt. A tear-off coupon from the receipt and from the work order remains with the receiver to control the elimination of defects. On the reverse side of the receipt, in the case of an individual order, a sketch is made, the dimensions of the product are affixed.

A copy of the receipt (form code according to OKUD 0790311) - the third copy - is used to account for revenue. After making all the necessary entries, a copy is transferred to the accounting department and serves as a control document for accounting receipts and orders.

Note!

With the subsequent form of payment, data on payment for the order is entered as a carbon copy in all copies of the order upon payment.

Form BO-13 (02) is used when placing orders for funeral services and only with a preliminary form of payment. This form is issued under a carbon copy in four copies, and the front side is filled first, then the reverse side.

The work order (form code according to OKUD 0790314) - the first copy - is with the agent of the ritual service. After the work and services are completed, the customer signs on the reverse side, confirms the amount received from him.

A copy of the work order (form code according to OKUD 0790314) - the second copy of the form - goes into production.

The receipt (form code according to OKUD 0790313) - the third copy - is transferred to the customer and serves as confirmation of the order and its cost.

A copy of the receipt (form code according to OKUD 0790313) - the fourth copy - is used to account for revenue.

If payment is made by non-cash payment, payment data are entered in the first, second and fourth copies of this form upon receipt of funds to the account of the funeral service. In the third copy, that is, in the receipt, the mark “paid” is made and certified by the funeral service agent.

For more information on issues related to strict reporting forms, you can find in the book of CJSC "BKR-Intercom-Audit" " Forms of strict reporting».

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