Inventory report of receivables and payables (sample). Sample act of acceptance of transfer of receivables and payables Sample of act of transfer of receivables

Appendix No.
to contract no.
from "" 2019

ACT

acceptance and transfer of documents to the agreement on the assignment of rights (claims) and transfer of debt

Hereinafter referred to as "Party 1", represented by in accordance with clause of the agreement for the assignment of rights (claims) and transfer of debt No. dated "" 2019 in confirmation of the transfer of the following documents:

In pursuance of clause of the agreement for the assignment of rights (claims) and transfer of debt No. dated "" 2019, Party 1 transfers within the period established by this agreement, and Party 2 accepts all documents available to Party 1 certifying the right (claim) and obligations (debt ) Parties 1 in relation to, hereinafter referred to as “Principal”, under agency agreement No. dated “” 2019, taking into account the additional agreement to it dated “” 2019 and the Appendix to it dated “” 2019, namely:

Agency agreement No. dated "" 2019 (original).
Originals of Appendix No. dated "" 2019 and additional agreement dated "" 2019 to the agency agreement No. dated "" 2019, which are an integral part of the above agency agreement.
Original (1 copy certified by the seal of the Party) of the reconciliation report under the agency agreement No. dated "" 2019 between Party 1 and the Principal.
Certified by the seal of Party 1 (notarized) copies of reports and invoices confirming the fulfillment by Party 1 of the instructions for the Principal under the agency agreement No. dated "" 2019, concluded between them.
Copies of lists of clients certified by the seal of Party 1 (notarized) for which Party 1 has assumed the del credere obligation.
Certified by the seal of Party 1 (notarized) copies of other available documents related to the execution of the agency agreement No. dated "" 2019 between Party 1 and the Principal.

The above documents were transferred by Party 1 and received by Party 2 in full. Party 2 also hereby confirms that, in pursuance of clause of the agreement for the assignment of rights (claims) and transfer of debt No. dated "" 2019, within the period specified in this agreement, the Party 1 informed Party 2 of all other information relevant for the exercise by Party 2 of the rights (claims) and obligations (debt) assigned to it under the agency agreement No. dated "" 2019 with the Principal - .

Both of these machinograms must be drawn up by the beginning of the next working day, have the same content and include all the details provided for in the cash book form. The numbering of the cash book sheets in these machine diagrams is carried out automatically in ascending order from the beginning of the year. In the machine diagram “Inset sheet of the cash book” the total number of sheets of the cash book should be automatically printed for each month, and for the calendar year - the total number of sheets of the cash book for the year. The cashier, after receiving the machinograms “Insert sheet of the cash book” and “Cashier’s report”, is obliged to check the correctness of the specified documents, sign them and transfer the cashier’s report along with incoming and outgoing cash documents to the accounting department against a receipt in the insert sheet of the cash book.

What is an assignment agreement?

Info

The receipt indicates the last name, first name, patronymic of the donor of the sums of money, their purpose, source of financing, amount (including in words) and recipient. Salaries, pensions, temporary disability benefits, bonuses, and scholarships are issued from the cash register not according to cash orders, but according to payroll and payroll statements signed by the head of the organization and the chief accountant.

Important

When receiving money, workers and employees sign the payroll. If money is issued by power of attorney, in the text of the cash receipt order after the surname, first name and patronymic of the recipient of the money, the surname, first name and patronymic of the person entrusted with receiving the money are indicated.

Attention

When money is issued according to a statement, before the receipt of the money, the cashier indicates “By power of attorney.” The power of attorney remains with the cashier and is attached to the cash order or payroll.

Coursework on the topic “fixed asset accounting”

Transfer of debt between a legal entity and an individual. When it comes to changing the debtor, such an operation is called transfer of debt. In times of crisis, there are often cases when, during the liquidation of enterprises, the former general director assumes obligations for the unpaid debts of his bankrupt company as an individual. The debt is transferred to the new payer in full and under the same conditions. The execution of such a document must be certified by the seal of the organization, and the signature of a private person, with his passport data.
Tripartite assignment agreement. When sending a notification about the conclusion of an agreement, there is a risk that the subject of financial claims will ignore or not receive the information.

Instruction 157n on budget accounting as amended in 2017

General

“Methodology for calculating the NMCC for the supply of certain types of medical devices” Approval of the Methodology for calculating the initial (maximum) contract price for the supply of certain types of medical devices October 31, 2017 21:28 44-FZ

Information about updating the software version On Saturday, December 23, 2017, the software of the Official EIS website (in part 223-FZ) was updated to version 7.3.4. Today at 08:55 223-FZ Information about updating the software version On Saturday, December 23, 2017, the software of the Official EIS website (in part 44-FZ) was updated to version 7.3.4.1.

Legal department: structure, tasks, positions

Cash was returned from the cash desk to the account of the treasury authority on the basis of a cash expenditure order, a receipt for an announcement for a cash contribution: debit of account 021003560 “Increase in accounts receivable for transactions with found funds of the recipient of budget funds”; account credit 020164610 “Disposals from the cash desk.” Crediting cash to an account based on an extract from a personal (bank) account: debit of the corresponding analytical accounting accounts, account 030405000 “Settlements for payments from the budget with bodies organizing the execution of budgets”, account 020101510 “Receipts of institution funds to bank accounts”, 020102510 “Receipts of funds at the temporary disposal of the institution”; credit to account 020003660 “Reduction of accounts receivable for transactions with cash of the recipient of budget funds.”

List of documents on which the organization’s seal is required (not required)

The need for operations of this kind arises when the creditor does not have the ability to independently collect the required amount. Individuals, by agreement, share the obligations that arise, for example, in the event of a divorce, or a company undergoes reorganization.

The claim can be sold or transferred free of charge, after which the entity bearing the obligation will be notified of the conclusion of the contract. The civil legal basis of the debt assignment agreement The procedure for conducting a transaction for the alienation of accounts payable is carried out in accordance with the first paragraph of Chapter 24 of the Civil Code of the Russian Federation.
This chapter reveals the essence of the assignment of rights in articles 382 to 390, and the transfer of debt in art. 391 and 392.

Intangible assets

In order to ensure safety and ease of use, the cash book insert sheets are stored by the cashier separately for each month for a year. At the end of the calendar year (or as necessary), the cash book insert sheets are bound in chronological order, the pages are numbered and sealed.
Control over the correct maintenance of the cash book rests with the chief accountant of the organization. The heads of organizations are obliged to equip a cash register and ensure the safety of money in the cash register premises, as well as when delivering it from a bank establishment and depositing it at the bank.
In cases where, through the fault of the organization’s managers, the necessary conditions were not created to ensure the safety of funds during their storage and transportation, they bear responsibility in accordance with the procedure established by law.

On local government and self-government in the Republic of Kazakhstan

Cash desks must be provided with all instructions, control and reference materials (foreign currency reference books, samples of traveler's checks and euro checks, etc.). Cashiers are required to strictly adhere to the rules for performing transactions for accepting and issuing currency from the cash register.

When accepting payment documents in foreign currency from clients, the cashier must check their authenticity and solvency using available control materials, as well as the completeness and correctness of filling out the document details. The cash desk accepts cash foreign currency that does not raise doubts about its authenticity and solvency. Damaged, dilapidated, banknotes that raise doubts about solvency are not accepted by the cashier from clients. Fake banknotes, as well as those raising doubts about their authenticity, are not returned to the client.

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Operations on account 020104000 are recorded in the following accounting entries: Write-off of funds (based on an application from an institution for the payment of cash) from bank accounts of the treasury authority and from accounts opened with credit institutions: debit of account 021003560 “Increase in accounts receivable for transactions with cash of the recipient budget funds"; credit of the corresponding analytical accounting accounts, account 030405000 “Settlements for payments from the budget with bodies organizing the execution of budgets”, accounts 020101610 “Disposal of institution funds from bank accounts”, 020102610 “Disposal of institution funds received for temporary disposal”.

Purchasing information

A transaction by a legal entity with the status of a resident and a non-resident assignee, just like other foreign exchange transactions, must be accompanied by a transaction passport. If the foreign creditor changes to another non-resident, a new passport is opened.

The main thing is that all actions taken comply with the law “On Currency Regulation and Control”. Accounting and taxation When the assignment of rights agreement is paid, accounting and tax accounting must include the calculation of VAT and income tax.

The VAT tax base is the difference between the original amount of debt and the sales price.

On approval of the rules for budget execution and its cash services

Reception of cash from individuals at the cash desk is carried out using strict reporting forms - receipts (f. 0504510) and cash receipt orders (f. 0310001). In the case of cash acceptance by authorized persons, the latter shall daily hand over to the institution’s cash desk the funds registered in the Register of Document Delivery with receipts (copies) attached.
The receipt (f. 0504510) is a form of strict reporting and is used to formalize the acceptance of cash by authorized institutions in the prescribed manner from individuals without the use of cash registers. In the case of accepting cash, the authorized person submits the received funds daily to the institution's cash desk at the register of documents delivery, attaching copies of receipts.

ACT N of the acceptance and transfer of documents under the agreement on the transfer of debt from » » . According to the agreement on the transfer of debt N from » » , hereinafter referred to as (name of the organization) “Organization”, represented by (position, full name O.) acting on the basis, transfers, and (Charter, regulations), hereinafter referred to as “Company”, (name of the organization) represented by, acting on (position, full name) on the basis, accepts the following documents: 1. Original agreement No. dated » » 2. Calculation of debt agreed upon with the Lender. 3. . Organization:Company: (signature)(signature) M.P.M.P. Save this document now. It will come in handy. You found what you were looking for? * By clicking on one of these buttons, you help form a rating of the usefulness of documents.

It should be especially emphasized that the provisions of paragraph 1.1 of this regulatory act directly indicate the need to reconcile not only property, but also all financial obligations of organizations.

For this purpose, an inventory list of settlements with customers, suppliers, as well as debt amounts is compiled.

In the process of checking such amounts, the inventory commission should establish the correctness of registration and occurrence of obligations to creditors and debtors.

Among other documents, the Ministry of Finance of the Russian Federation, in its Order, approved the INV-17 form.

How to write off accounts receivable if there are no primary documents

Crediting cash to an account based on an extract from a personal (bank) account: debit of the corresponding analytical accounting accounts, account 030405000 “Settlements for payments from the budget with bodies organizing the execution of budgets”, account 020101510 “Receipts of institution funds to bank accounts”, 020102510 “Receipts of funds at the temporary disposal of the institution”; credit to account 020003660 “Reduction of accounts receivable for transactions with cash of the recipient of budget funds.”

List of documents on which the organization’s seal is required (not required) The need for operations of this kind arises when the creditor does not have the opportunity to independently collect the required amount.
Individuals, by agreement, share the obligations that arise, for example, in the event of a divorce, or a company undergoes reorganization.

Certificate of acceptance of transfer of receivables

Important

The law does not regulate a template for drawing up a protocol on debt write-off; each company has the right to develop its own form, focusing on the rules of business writing and its own routine.

Basically, all protocols are drawn up according to the same parameters (if this does not contradict the law).

So the document should reflect the following information:

Name of the legal entity.
Name of the business paper (“Protocol”).
Document details: number, date of writing, address of the commission.
Structure of the meeting with registration of present participants.
Agenda for the hearing (amount of receivables to be written off, reasons).
List of persons who spoke and objects considered (what needs to be written off, motives, possible expert conclusions, etc.)

Inventory report of receivables and payables (sample)

A sample act of inventory of receivables and payables The State Statistics Committee of the Russian Federation in Resolution No. 88 of August 18, 1998 developed not only the form of the act itself used when reconciling obligations, but also approved an appendix to it.
However, neither the State Statistics Committee of Russia nor the Ministry of Finance of the Russian Federation have developed an official sample for filling out INV-17 in their Methodological Recommendations.
To fill this gap, it is necessary to indicate that the form of the main form consists of two parts:

facial;
negotiable.

The first page of the document contains general information about the enterprise, its division, and also indicates the start and end of the reconciliation, its basis, the number and date of the act itself. To follow the procedure for filling out INV-17, the code of the type of activity of the enterprise should be reflected on the title page.

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There is an agreement “assignment of the right to claim”, in your opinion “assignment of the right to claim”.
One of the participants in this triple action is a large state-owned enterprise, which is the “debtor”.

That is, all participants fulfill the requirements of the state-owned enterprise in terms of paperwork.

Attention

Today the director brings me documents, and among them is a template for a very strange document called “Act of Transfer of Accounts Payable.”

My director is competent and knows the nuances of accounting and jurisprudence.

The document immediately confused him, and we laughed together. He says they gave him a template in the debtor’s accounting department with instructions to formalize all this with signatures and seals.
I became lazy to type this “masterpiece” in hand, and I decided to Google it, especially since the director was told that they took the template from the League-Law system, the unfortunate accountants, and why did they need to discredit the reputation of this system.

Certificate of transfer of receivables

The claim can be sold or transferred free of charge, after which the entity bearing the obligation will be notified of the conclusion of the contract.
The civil legal basis of the debt assignment agreement The procedure for conducting a transaction for the alienation of accounts payable is carried out in accordance with the first paragraph of Chapter 24 of the Civil Code of the Russian Federation. This chapter reveals the essence of the assignment of rights in Articles 382 to 390, and the transfer of debt in Art. 391 and 392.

Intangible assets In order to ensure safety and ease of use, the cash book insert sheets are stored by the cashier separately for each month during the year.

At the end of the calendar year (or as necessary), the machinograms “Loose sheet of the cash book” are bound in chronological order, the pages are numbered and sealed. Control over the correct maintenance of the cash book is assigned to the chief accountant of the organization.

Certificate of acceptance and transfer of documents (annex to the debt transfer agreement)

Sample documents I APPROVED (position) (Last name and signature) » » city. Act of acceptance and transfer of cases dated » » city. In accordance with the order dated » » city.
N commission consisting of (position, initials, surname) carried out the acceptance and transfer of cases as of » » from, dismissed by order from (position, initials, surname) » » from.

N, k, (position, initials, surname) appointed by order of » » g.

N, consisting of the following documents: I. Constituent documents with all appendices, amendments and additions. II. Staffing schedule, personal files of employees, orders for core activities, orders and other documents drawn up in accordance with the nomenclature of cases) (attachment - certificates indicating the total number of cases and deadline dates). III. Accounting documents (attachment - lists, inventories indicating the total number of cases and deadlines). IV. Cash: 1.
Let's consider several nuances of drawing up this document:

the current date of the meeting is always indicated;
a separate protocol is drawn up for each type of problem;
In addition to numeric values, alphabetic values can also be assigned to the document number;
when holding joint hearings, write numbers separated by “/”;
if 15 or more participants were present, then the entire list of persons may not be indicated in the text of the document itself; it is enough to provide a link to a separate list (it should be attached to the protocol);
if the commission includes employees from different companies, it is necessary to reflect their place of work and position;
all agenda items are numbered and should be written like this: “About...” or “About...”;
the main content of the document is written in the past tense (“proposed”, “noted”, etc.).

Sample act of acceptance of transfer of receivables and payables

An internal memorandum on the cancellation of a receivable is needed to inform employees between divisions of the organization about the decision made at the commission meeting.

This document is written in free form, but the following parameters should be included in the text of the letter:

addressee details: full name, position, contacts;
title of the act (“Office Memo”);
document number and date of writing;
a heading revealing the subject of the letter (“On writing off accounts receivable”);
main content (description of the problem and solution, the result of the minutes of the commission meeting);
signature of an authorized employee with a transcript.

A well-drafted memo for writing off accounts receivable (a sample can be viewed on our website) helps to quickly resolve problems that arise and notify employees about the results of the commission meeting.

In the case of acceptance of cash by authorized persons, the latter daily hand over to the cash desk of the institution the funds drawn up in the Register of Document Delivery with receipts (copies) attached. The receipt (f. 0504510) is a form of strict reporting and is used to formalize the acceptance of cash by authorized institutions in the prescribed manner order by persons from individuals without the use of cash registers.
Error 404: country not found Transactions on account 020104000 are recorded with the following accounting entries: Write-off of funds (based on the institution’s application for cash payment) from bank accounts of the treasury authority and from accounts opened with credit institutions: debit of account 021003560 “Increase in accounts receivable for transactions with cash funds of the recipient of budget funds"; credit of the corresponding analytical accounting accounts, account 030405000 “Settlements for payments from the budget with bodies organizing the execution of budgets”, accounts 020101610 “Disposal of institution funds from bank accounts”, 020102610 “Disposal of institution funds received for temporary disposal”. A transaction by a legal entity with the status of a resident and a non-resident assignee, just like other foreign exchange transactions, must be accompanied by a transaction passport.

Question

Please tell me how to correctly draw up an act of acceptance of the transfer of receivables, for the purchase and sale agreement of the right of claim between the LLC and the individual entrepreneur (receivables). If possible, please send a sample document.

Answer

The form of the agreement on the assignment of the right of claim (cession) must comply with the general standards applied to the execution of contracts. It should be clear from the text of the agreement who, to whom, to what extent and from what point in time transfers the rights of claim.

The agreement must contain a reference to the agreement that was concluded between the old creditor and the debtor. When transferring the right of claim, the old creditor is obliged to transfer to the new creditor all the necessary documents that he has regarding the transaction with the debtor.

The assignment agreement must be concluded in the same form as the original agreement (purchase and sale agreement, credit agreement, etc.). The assignor must attach documents to the assignment agreement certifying the right to demand from the debtor the fulfillment of certain obligations. These can be contracts, invoices, invoices, certificates of work performed (services rendered), etc.

The assignment agreement must indicate:

on the basis of what particular agreement this or that right arose;
what is the duty of the debtor;
a list of documents and deadlines for the transfer of documents certifying the right of claim that the assignor must transfer to the assignee;
other information regarding assigned rights.

This procedure is provided for in paragraph 3 of Article 385 of the Civil Code of the Russian Federation.

The law does not establish the form of the act of acceptance and transfer of receivables.