Acceptance of goods is drawn up by a consignment note or a waybill, which is drawn up in a unified form. The specified document must contain mandatory details, since it confirms the fulfillment of obligations on the part of the supplier and the buyer.
The supply agreement is usually concluded for a long time, in the process of its execution, the relationship between the supplier and the buyer is drawn up by other documents that confirm the actual delivery and receipt of goods in the ordered quantity and range. Such a document is a consignment note or consignment note, which is drawn up in a unified form, signed by authorized representatives of the supplier and the buyer. At the same time, this document is not only a confirmation of the fulfillment of obligations under a civil law contract, but also acts as a primary document used for tax and accounting purposes.
What details should be indicated on the consignment note?
The waybill must contain the number, date of preparation, full name and details that allow you to identify the supplier, buyer. In addition, the consignment note indicates the name of the goods, if possible, a brief description is provided. Also, the total quantity of the goods supplied under this document, the price per unit and the total cost, taking into account value added tax (for payers of the specified tax), is recorded. The waybill is a two-sided document that is signed by the supplier and the buyer, certified by their round seals. Depending on the terms of the concluded supply agreement, possible discrepancies in the quantity, range of goods supplied and declared in the invoice may be marked directly in this document with the assurance of each correction by the parties or recorded in a separate act.
How is a consignment note drawn up?
The waybill in the required number of copies is delivered by the supplier's representative along with the goods. Acceptance of the goods from the side of the buyer is carried out by his authorized representative, who must have a valid power of attorney and an identity document. After the shipment of the goods, the buyer's representative conducts a visual check, calculates the quantity, and evaluates the integrity of the package. The check is carried out simultaneously with the comparison of the actual quantity, assortment, quality of the goods with the information specified in the invoice. In the absence of claims and corrections, the buyer's representative signs all copies of the invoice, certifies them with the seal of the organization. The supplier's representative takes his own copy of this document, if necessary, attaches to it the power of attorney of the buyer's representative.
