The storage and maintenance of work books at the enterprise is regulated by clause 42 of Decree No. 225 of the Government of the Russian Federation of April 16, 2003. In case of damage to the forms of the work book, they must be written off in accordance with the law. How to do it correctly?
Instructions
Step 1
Conduct an inventory of work books at the enterprise according to the inventory in accordance with the form No. INV-16, approved by the decree No. 88 of the State Statistics Committee of the Russian Federation of August 18, 1998 "On the approval of unified forms." Create an inventory commission by order of the enterprise. Designate a person in charge to record and store work books.
Step 2
Draw up a write-off statement. Filling out the documents is carried out by the head of the enterprise or the person responsible for the accounting and storage of forms of work books. The act is not regulated by law, therefore, it is filled out in free form or on the form of the company's acts. Be sure to indicate the name of the organization, the name of the document and the date of its preparation, the content of the business transaction to write off. Indicate the number of work books to be written off and their value. Indicate in the act the reason for the write-off, the details of the work books and the date of the write-off.
Step 3
Draw up an order on the organization's letterhead on the creation of a liquidation commission of strict reporting forms. Certify the order with the signature of the head and the seal of the enterprise. Indicate all members of the liquidation commission in the write-off act with a description of their positions at the enterprise. Draw up an order on the appointment of persons responsible for the write-off. Indicate the persons responsible for the write-off and certify the act with their signatures on the basis of clause 2 of article 9 of the Law of Russia No. 129-FZ of November 21, 1996 "On accounting". Certify the act with the seal of the organization.
Step 4
Sew clean work record books to the compiled act. Enter in the income and expense book for the accounting of forms of work books and inserts a record about writing off the corresponding work book, in accordance with the decree No. 69 of the Ministry of Labor of the Russian Federation of October 10, 2003. After the destruction of the forms, it is necessary to write off their value from the account where they were registered.
