When forming a delivery plan from one region to another or abroad, accompanying documents for cargo transportation are drawn up. They contain information about the amount of material assets, information about the sender and receiver, and other important data. Consider further the main supporting documents for the goods. Sample forms will also be provided in the article.
Classification
All accompanying documents for cargo transportation can be divided into 3 large groups:
- Transport. This group includes a fairly large number of various papers. They contain information, firstly, about the type of vehicle that is used. For example, it can be automobile, air, rail transport. Accompanying documents for the carriage of goods contain border crossing notes, terms of payment, transfer of goods.
- Financial. Such accompanying documents for the goods contain a full description and cost of the product, the total quantity, capacity for each item.
- Permissive. This group includes accompanying documents for the goods in terms of quality, equipment, packaging. Such papers are carefully checked by the customs authorities.
Waybill
It is considered the most common accompanying document for the transportation of products. Alcohol, tobacco, food, building materials - this is just a small list of goods, to which the invoice is attached.
The form and type of document is selected depending on the vehicle. As a rule, invoices for transportation by ground types of vehicles are issued. However, in practice, special forms are used for the delivery of goods by air, sea and rail.
An accompanying document for the transportation of goods by ground types of vehicles is executed in 3 copies. The first is kept by the sender, the second is intended for the recipient. A third is required by the direct carrier.
Document Features
An invoice for a merchant may be an income or expense document. It is written out by a financially responsible employee when shipping products from a warehouse or accepting goods.
The invoice must contain the following information:
- Date, statement number.
- Name of sender and receiver (supplier and buyer).
- Name and brief description of products.
- Quantity of goods (in units).
- The price of each type of product and the total cost including VAT.
Waybill
This accompanying document consists of 2 parts: transport and, accordingly, commodity. Depending on the specifics of the supplied products, the supplier may attach additional papers.
When transporting goods by rail, a railway bill is drawn up. Packing lists and certificates may be attached to it. In this case, an appropriate mark is made in the invoice.
Invoice
It is considered the most common financial accompanying document. An invoice is generated with a large list of goods shipped.
This accompanying document for the retailer acts as a receipt. It is the basis for payment for delivery. The standard form of the document is f. Number 141.
The invoice must include:
- Names of sender and receiver.
- The name and total cost of each unit of production and the total amount.
An invoice with the same content may be used to pay for received items. It is written out by the supplier according to f. Number 868.
When posting, a stamp is placed on the invoice (as on any other accompanying document).
Certifications
They are drawn up by controlling state bodies. To obtain a certificate, a product sample is submitted for laboratory analysis. Research can also be conducted directly at the facility.
Currently used certificates are:
- Veterinary.
- Fumigation.
- Phytosanitary.
- Hygienic.
Hazardous material supply companies also need a permit.
Nuance
Often, the reception of goods by a materially responsible employee is carried out outside the buyer's warehouse. In such cases, he needs to have a power of attorney with him. It confirms the authority of the employee.
Goods acceptance
The order of posting of products depends on:
- Places.
- Character (in quality, completeness, quantity).
- Degree of compliance of the supply agreement with information from supporting documents.
Acceptance of the quantity and quality of the product involves checking its actual availability and condition. The received data is verified with the information of settlement or accompanying documents. If they match, then the stamp of the host company is put on the papers, and the materially responsible officer certifies them with a signature.
Claim
When accepting products, it is important to follow the procedure and deadlines. If they are violated, trade enterprises lose the right to make claims to suppliers related to the quality or quantity of goods.
If the actual availability of products or deviations in their quality from the parameters established by the contract or contained in the accompanying documents do not match, an act is drawn up. It acts as the legal basis for claims against the supplier.
An act is drawn up by a special commission. It should include a materially responsible employee, a representative of the supplier. If the latter is absent, then with the consent of the counterparty, the act may be drawn up unilaterally. In the accompanying document, the materially responsible person makes an appropriate mark.
When purchasing goods, it is necessary to check the availability of a certificate.
Return products
As a rule, the cargo arriving at the enterprise is checked by a materially responsible person. However, many organizations daily accept a huge number of different products. Accordingly, checking their quality is not always possible. The contract between the supplier and the purchaser must stipulate the conditions and procedure for the return / replacement of goods, the marriage of which was identified during the sale.
According to the general rules, if defects in products are discovered during their sale, non-compliance with the standard or model agreed upon by the parties, incompleteness, return is made by drawing up an invoice.
Acceptance of imported products
The procedure for its implementation, verification of the quantity and quality of received products are specified in an agreement with a foreign counterparty. If the rules were not enshrined in the contract, it is necessary to be guided by applicable regulations approved by the federal executive bodies.
Acceptance of products in intact containers from a foreign counterparty is carried out in the same manner as from a domestic supplier.
Document Accounting
Information on the primary securities issued during the posting of products received at the warehouse should be reflected in the Journal of product receipt. It indicates the main details of the receipt document. Among them:
- Name.
- Number and date.
- Brief description of the document.
- Date of registration.
- Information about the received products.
Documents drawn up for acceptance of products are used as the basis for settlement with counterparties. Information on these securities cannot be reviewed after posting of products. An exception may be cases when a natural loss during transportation is detected.
Posting of products is carried out on the day of completion of acceptance of the actual amount and quantity.
Finally
Supporting documentation is issued for all types of products supplied from one enterprise to another. Even if the buyer picks up, they must be attached to the goods.
Particular attention must be paid to permits. The legislation provides for lists of products, the supply and sale of which is prohibited without them. This is, first of all, livestock products, feed, etc.