What is a power of attorney to receive wealth

A document called “power of attorney” is well known to both accountants and employees of the supply and sales departments . This small form plays a large role in the issue of receiving goods and fulfilling contractual obligations. Industrial enterprises and commercial organizations often face the problem of receiving and delivering certain goods of different quantities and different prices.

Types of powers of attorney and their scope

Fulfilling their contractual obligations, some companies provide holidays, while others receive objects and deliver them to their destination. Contracts are usually concluded on behalf of managers. Therefore, they can carry out operations with goods without hindrance. But such a condition is practically impossible. Typically, these responsibilities are performed by specialists of departments responsible for the external relations of the enterprise with suppliers and customers. In order for goods intended for a specific organization to be released not to the director, but to another person, there is a document confirming the valid authority of the representative. It represents a power of attorney to receive material assets. The Goskomstat of the Russian Federation, by a separate resolution No. 71a of 10/30/1997, approved special forms of letter of attorney. There are only two of them:

1. M-2. It is intended for a one-time receipt of certain goods. The form has a special tear-off root, which the employee must pass after completing the task.
2. M-2a. It is used if the circulation of goods is regular. The issuance of documents of this type is carried out by registering in a separate magazine against signature.

In principle, a power of attorney for obtaining material assets is a document of a certain type, which in essence is an official confirmation of the representative’s authority delegated to him by the company's management. On the basis of this paper, he receives the goods on the basis of a previously concluded contract, agreement or order in accordance with the invoice issued or the order placed. A power of attorney for obtaining material assets is issued in accounting. There they are kept records. Forms are made in one copy and registered by continuous numbering. A power of attorney to receive material assets is issued for a period of 10 to 15 days. After that, the document can be considered invalid. Another very important point: it is forbidden to draw up a power of attorney for an outsider who does not work at this enterprise.

How to fill out a power of attorney

Having a properly executed power of attorney in hand, obtaining material assets can be considered a half-resolved issue. The main thing is that the document itself be filled in accordingly. For this, it is necessary to clearly understand the purpose of each column and the consequences of a possible mistake. The front side of both types of forms is exactly the same. The following data is written in it alternately:

1. The full name of the company issuing the power of attorney.
2. The name of the document and its serial number.
3. Date of issue of the document.
4. Validity.
5. Name and address of consumer and payer.
6. Account number and bank details.
7. To whom the present power of attorney is issued (position of employee, full name and full passport data).
8. The name of the provider.
9. Name, registration number and date of the document in accordance with which the receipt of goods.

Additionally, the M-2 form contains a tear-off fragment with a table in which all the listed data are duplicated. The reverse side contains information about the product, summarized in a table of 4 columns:

1. Number (serial).
2. The name of material assets.
3. Unit of measurement.
4. Quantity (written in words).

Next is the signature of the employee who received this power of attorney. In conclusion, the signature of the head and chief accountant of the enterprise is indicated, indicating the position and decoding of the surname and initials. Signatures must be certified with the seal of the organization.

For all occasions

The model of a power of attorney for obtaining values ​​is the same for all types of goods. It doesn’t matter if it is a coal wagon or 50 boxes of ice cream. The most important thing is that the goods comply with the accompanying documents. It is also important to know that the representative of the company, along with the power of attorney, must have a passport with him as an identity card and a guarantee that the authority is granted to him. Filling out the form with errors, blots and corrections is not allowed. Such a power of attorney will be considered invalid, and the receipt of values ​​is impossible. All free columns and lines must be marked with dashes. This will prevent third parties from entering unnecessary information into the document. If all the tips are taken into account, then you can be sure that the receipt of the goods will pass without any problems.