The marriage deed is the most important document, despite the fact that it does not apply to primary accounting. But at the same time, the drawn up act serves as the basis for conducting accounting operations to write off expenses for internal purposes and draw up a claim to the supplier for external ones. There is no unified form of the document, therefore, enterprises independently develop a sample of the act, taking into account the peculiarities of their own accounting. And yet, there are general provisions that should be considered when drawing up such a document.
Instructions
Step 1
Start drawing up the act by indicating the name of the document "Marriage Act", placing it at the top in the center of the sheet. Immediately below it, write the name of the enterprise and the structural unit (phil, site, workshop, etc.) in which the act was drawn up. Indicate the number and date of issue of the order or instruction on the basis of which the act is carried out. Leave the space on the right for the signature of the manager, as this is a prerequisite for registration. Write here "I approve", tell the position, full name of the head, leave a place for the personal signature and the date of approval, decipher the signature in brackets (surname and initials).
Step 2
Write the number of the act in accordance with the accounting kept at the enterprise, the date and place of its preparation. Briefly clarify the essence of the document, for example, "on manufacturing defects".
Fill in the substantive part of the document in a tabular form, in which it is convenient to place all the characteristics of the product, the name, quantity, cost, reasons for the marriage, the guilty persons. Output the total amount debited. This part is especially important for accounting purposes, so indicate the amount in figures and words.
Step 3
In the final part of the act, write the number of copies and to whom they are addressed. Leave separate lines for the signatures of all members of the commission for ascertaining the detected marriage, starting with the chairman. Next, place the signature of the materially responsible person. For everyone, this will be the format - position, transcript (surname, initials). The last point is to indicate the decision of the manager to charge the cost of the defective product to the account of the cost price, the materially responsible person, profit, etc.
Step 4
As an addition to the main content, place at the end of the document a table describing the marriage (indicating the possible reasons for its occurrence, the code of the reason, amounts, etc.). This part is important for analyzing the reasons for the appearance of defects in products.
