How To Issue A Consignment Note

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How To Issue A Consignment Note
How To Issue A Consignment Note

Video: How To Issue A Consignment Note

Video: What is Consignment? Introduction to Consignment Accounting | Basics | Part 1 | Letstute Accountancy 2022, November

The waybill is a necessary document to confirm the shipment of goods from the warehouse and acceptance of the goods to the warehouse. It is written out by financially responsible persons - the storekeeper or the head of the warehouse. The unified invoice form is regulated by the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132 and is called TORG-12.

How to issue a consignment note
How to issue a consignment note


Step 1

Prepare 2 forms to fill out, since the invoice must be filled out in two copies: the first must remain with the supplying organization and is the primary accounting document for writing off inventory items, the second is given to the buying organization and serves as the basis for posting goods and materials.

Step 2

In the line "Consignor", indicate the name of the consignor, in accordance with the registration documents, and its mailing address.

Step 3

In the line "Supplier" enter the name of the supplier organization. It can be the same as the shipper, or it can be a different legal entity.

Step 4

In the line "Payer" enter the name of the purchasing organization.

Step 5

In the "Reason" line, indicate the number and date of the supply or purchase / sale agreement. Additionally, the number and date of the bill of lading, which was issued for the carrier organization, if one is involved, is indicated.

Step 6

Specify the number and date of the invoice. Fill in the table with a list of goods and materials. The data in the table must exactly match the data in the invoice for the corresponding delivery lot.

Step 7

The waybill must be signed by 3 people: chief accountant; the employee who authorized the release of the cargo (usually the warehouse manager) and the employee who releases the cargo (storekeeper). Both copies must be certified by the seal of the shipping organization.

Step 8

The law allows the use of invoice forms developed by the organization independently. In this case, the following data are necessary: ​​the name of the document and the organization that made it; date of the document; name, cost and quantity of goods; the positions and signatures of those responsible for shipment and acceptance; print both sides.

Step 9

The person responsible for accepting the goods at the receiving organization must sign the first copy in the "Cargo accepted" field and put the stamp of the receiving company. It is possible to use a facsimile of the seal, but this must be stipulated in the delivery contract

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