Act on the removal of food residues, semi-finished products and finished kitchen products. Sample of filling out a report on the removal of food residues Report on the removal of food residues in the dining room

Act on the removal of food residues, semi-finished products and finished kitchen products. Form OP-15 is a document that is used to keep records in production (kitchen) of leftover products, semi-finished products, as well as products that were ultimately not sold. The document has a unified form according to OKUD 0330515.

The document is an important tool in monitoring the remains of products and semi-finished products that, for one reason or another, were not sold or used for final preparation. Column 11 of this document displays the quantitative balance of raw materials that could not be processed. Remains of finished products and semi-finished products should be converted into raw materials, according to recipe standards.

The document is used by all public catering establishments and is compiled in a single copy by the inventory commission. Despite the already existing unified form, each institution has the right to develop the OP-15 form independently, guided by a specialized form as a template. In this case, the form can be supplemented with appropriate columns for entering data, for example, on sales and production volumes in general, etc. (depending on the direction of each catering establishment).

Form OP-15, act on the removal of food residues, semi-finished products and finished kitchen products is used to account for food residues, semi-finished products and unsold finished products in the kitchen. The form code according to the OKUD classifier is 0330515. The form was approved by Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 N 132 “On approval of unified forms of primary accounting documentation for recording trade operations.”

The act of removing the remains of products, semi-finished products and finished kitchen products is used to ensure control over the remains of products, semi-finished products and unsold finished products in the kitchen of public catering establishments. Filling out the OP-15 form is regulated by the Instructions for the use and completion of forms of primary accounting documentation for recording operations in public catering, approved by Resolution of the State Statistics Committee of the Russian Federation N 132. The act is drawn up and signed by the commission during the inventory, when changing the team, if the kitchen work is carried out in two or more shifts. For each shift, its own report is drawn up.

Documnet provides information about the actual balances of products, semi-finished products and finished products in the kitchen of a public catering establishment. The quantitative balance of unprocessed raw materials is recorded in column 11 “Remainder of unprocessed products.” Remains of semi-finished products and finished products included in this act should be converted into raw materials according to the recipe standards adopted when calculating semi-finished products or finished products.

The organization can modify the standard form of the act to increase the visibility of accounting information about the remains of products in production, semi-finished products and finished products in the kitchen. The procedure for applying unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 N 20, allows this modification of the forms.

For example, the standard form OP-15 can be supplemented with data on production and sales volumes, which will become the information basis for the system of on-farm control over the reliable generation of accounting data characterizing production volumes, as well as natural residues of semi-finished products and products in the kitchen. In a sense, the act will serve as a report on balances and turnover in production.

An act on the removal of food residues, semi-finished products and finished kitchen products is drawn up by the inventory commission in one copy.

If the cargo was insured, then the insurance company is indicated. In addition, the corresponding lines indicate the number of the quality certificate, the number and date of the accompanying document (invoice), the number and date of the contract for the supply of materials. On the 1st page of the form, in the section “According to the accompanying transport documents,” the data from the supplier’s invoice is indicated. On the 2nd page, the storage conditions of the products at the recipient's warehouse, the condition of the containers and packaging of the products are written. It also indicates how the quantity of missing products was determined. On the 3rd page of the act, the identified information about defects, damage, shortages and surpluses of materials with the exact quantity and cost is indicated. The 4th page contains the conclusion of the acceptance committee and lists the documents attached to the act.

Act of withdrawal of remaining material assets

So this is:

reports on products produced over a certain period (its volume, names, etc.);
reports from financially responsible persons on the material assets used;
written documents on the consumption of materials in excess of established standards (with justification for these facts);
approved calculation according to material cost standards for the manufacture of a unit of goods;
other financial and accounting documents.

Before writing off material assets, the enterprise must conduct an inventory of property and enter its results into the relevant documents.

The act of writing off materials has a legal status, since on the basis of it the specialists of the accounting departments reflect the book value of the written-off material assets, as well as the direct loss of the enterprise due to their loss. In turn, this information is reflected in the tax records of the legal entity.

The act does not have a unified, standard template, so it can be drawn up in free form or according to a template developed within the organization, in accordance with the characteristics of its activities and needs. The document can be drawn up on a regular A4 sheet or on the organization’s letterhead in a single copy intended for the accounting department of the enterprise (however, if necessary, members of the commission, as materially responsible persons, can request a copy of the act).

Material write-off act

The fourth is the conclusion of the commission and a list of accompanying documents attached to the act is entered.
The act is signed by members of the acceptance committee and the warehouse manager, and then the act is approved by the head of the receiving organization.

After drawing up and signing the act, one copy is transferred to the accounting department of the receiving organization, and the second is sent to the supplier. You also need to remember that the use of approved forms in the organization is not necessary.

She can independently develop the form and approve it in the accounting documents. The main condition is compliance with the same requirements as for filling out the unified form.

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Certificate of acceptance of materials (form M-7). sample of filling out the act in 2018

Listed¦Actual¦Under-¦Excess-¦Note-¦ ¦n/p¦material ¦measurement¦by accounting¦availability¦stays¦there is ¦expectation ¦ ¦¦funds¦¦¦¦¦¦¦ + + + + + + + + + + + + + + + + + + + + + + + + + + + L + + + + + + + (position, rank, signature, initials, surname) (positions, ranks, signatures, initials, surnames ) All material assets named in this act were verified in kind in my presence and entered into the act correctly. I have no complaints against the inspector. The material assets listed in the act are in my custody.

Certificate of acceptance of material in form M-7. how to fill

ACT for the removal of the remaining material assets as of » 200_ (territorial body of the State Fiscal Service of Russia, storage location) By me (us): (positions, ranks, surnames, initials) the removal of the remaining material resources was carried out. Removal of balances: started » » 200_ completed » » 200_
When checking the actual availability it turned out: T T T T T T T ¬ ¦ N ¦Name ¦Unit. ¦Recorded¦Actual¦Under-¦Excess-¦Note-¦ ¦p/n¦material ¦changes¦by accounting¦availability¦stays¦expectation ¦ ¦¦funds¦¦¦¦¦¦¦ + + + + + + + + + + + + + + + + + + + + + + + + + + + L + + + + + + + (position, rank, signature, initials, surname) (positions, ranks, signatures, initials, surnames) All material assets named in this act were verified in kind in my presence and entered into the act correctly. I have no complaints against the inspector.

In the upper right corner of the document we enter the name of the enterprise, as well as the position, surname, first name, patronymic of the manager, who, after drawing up the act, will approve it.
Then we fill in the title of the document, and also briefly convey its essence (in this case, “about the write-off of materials”), put the date: day, month (in words), year.
Next, we move on to the composition of the write-off commission: the position of each employee, last name, first name, patronymic, as well as record the fact of writing off material assets and indicate the reasons for their write-off (unsuitability for use, identified defects, completed depreciation period, obsolescence, etc.) .

In the second part of the act, you need to include a table that lists in detail all the materials that have been written off, their name, quantity, price of one piece and the total cost of the written-off values as a whole.

Standard intersectoral form OP-15 – “Act on the removal of food residues, semi-finished products and finished kitchen products” and Instructions for its application and completion are approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for recording trade operations.”

The form is used by catering organizations.

Since January 2013, this form, like most unified forms, is not mandatory for use, but those organizations that used it continue to do so. In this case, instructions on the use of this form should be contained in the accounting policies of the organization.

Scope of application of form OP-15

The form is used in the kitchen and in other similar departments to record leftover products, semi-finished products, and unsold finished products.

Thanks to filling out this act, the organization always has data on the actual amount of unused products in the kitchen, the remains of semi-finished products and unsold products.

The procedure for filling out the Act in form OP-15

An act in the OP-15 form is drawn up during inventory, when changing the team in the case when the kitchen work is carried out in two or more shifts.

The act is drawn up and signed by the commission. This act is drawn up in two copies.

The basic rule when inventorying leftovers in the kitchen is that leftovers of semi-finished products and finished products must be converted into raw materials based on the standards contained in the recipes that were used when compiling calculations for semi-finished products and finished products.

The amount of raw materials (both unprocessed and newly counted) is indicated in column 11 of the form.

Step-by-step instructions for filling out the Certificate in form OP-15

The header of the form is filled out - the name of the organization and structural unit, the type of activity of the organization, as well as the number and date of drawing up the act are indicated.
At the top of the act, the name of the remaining semi-finished and finished products is indicated - name, code (if available), unit of measurement (unit of measurement code) and the number of balances. This data is entered in lines 1-5.
Next, the amount of products (raw materials) is indicated, both unconsumed and included in the finished dishes. Each line contains one name. If there is no data in the column, a dash is placed.
For each item the following is indicated:

Name
Code (if available)
Unit of measurement and its code
Remaining raw materials

For ready-made dishes, the remaining raw materials are indicated at the rate for 1 serving and for the total quantity.

The last three columns, united by the common name “Total Products,” indicate the price, quantity and amount for each item.
At the end of the form, the total cost of the remaining products is indicated in the final line. The same amount is indicated below the table in words.
The act is signed by the members of the commission. Their positions and transcripts of signatures must be indicated for them.

Let's look at an example of filling out an Act form OP-15

In the Solnyshko canteen, an inventory of food remains, semi-finished products and unsold food remains was carried out.

Detection of errors in the Report form OP-15

If errors are found in the act, they must be corrected according to the general rules in force in accounting. This provision is contained in paragraph 7 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

There are 2 options for fixing the error

In accordance with the regulations on documents and document flow No. 105, approved by the USSR Ministry of Finance on July 29, 1983, but still in force today:

– incorrect information must be crossed out with one line so that what was previously written can be read;

– place the inscription “Corrected”;

– add the correct information at the top;

– enter the date (the day on which the error is corrected);

– sign the correction (this must be done by the persons who compiled the document), indicating the full name.

Considering that the Act in form OP-15 was drawn up in two copies, corrections must be reflected in each copy.

The method used to adjust invoice data.

When using this method, a new document is created, in the header of which a new line appears: “Correction No. ... from “___” ________ 20__.”

In practice, it is often easier to fill out a new document. Since the act in form OP-15 is an internal document, this can also be done.

Answers to common questions

Question #1:

Is it possible not to put a stamp on the Form OP-15 Certificate?

Yes, this is quite possible, because the stamp “M.P.” the unified form does not (if you use it).

Question #2:

We use the Act OP-15 form, in which some columns have been removed. In this case, are claims from the regulatory authorities possible?

Question #3:

How often is it necessary to carry out an inventory and fill out a Certificate of Removal of Remaining Products, Semi-finished Products and Finished Kitchen Products in Form OP-15?

No standard deadline has been established. The frequency of inventory must be fixed by an internal local act of the organization. For example, one that defines the composition of a permanent commission for inventory (there may not be a permanent commission; it can be created at each inventory).

It's no secret that accounting is based on primary accounting documents that are drawn up when carrying out business transactions.
You will learn about which document is used by catering organizations to account for leftover food, semi-finished products and unsold finished products in the kitchen by reading this article.

The fact that every fact of economic life is subject to registration as a primary accounting document is stated in Article 9 of Federal Law No. 402-FZ of December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ).
Today, it is allowed to use two types of primary accounting documents:
- drawn up according to forms developed by the organization independently (clause 4 of Article 9 of Law No. 402-FZ);
- compiled according to the forms contained in the albums of unified forms of primary accounting documentation (Information of the Ministry of Finance of Russia N PZ-10/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 N 402-FZ “On accounting accounting").
Mandatory details of an independently developed primary accounting document are:
- Title of the document;
- date of preparation of the document;
- name of company;
- content of the fact of economic life;
- the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
- the name of the position of the person (persons) who completed the transaction, operation and the person(s) responsible for its execution, or the name of the position of the person(s) responsible for the execution of the event;
- signatures of persons, indicating their last names and initials or other details necessary to identify these persons.
By virtue of paragraph 3 of Article 9 of Law N 402-FZ, the primary accounting document must be drawn up when a fact of economic life is committed, and if this is not possible, immediately after its completion. The person responsible for registration of the fact of economic life ensures the timely transfer of primary accounting documents for registration of the data contained in them in the accounting registers, as well as the reliability of this data. The person entrusted with maintaining accounting records and the person with whom an agreement has been concluded for the provision of accounting services are not responsible for the compliance of primary accounting documents compiled by other persons with accomplished facts of economic life.
To ensure control over food residues, semi-finished products and unsold finished products in the kitchen, catering establishments apply the Act on the removal of food residues, semi-finished products and finished kitchen products.

Removing food residues

Drawing up acts for writing off kitchen equipment

What needs to be done before drawing up a materials write-off act

It is reasonable to assume that a document with a name such as an act of writing off materials confirms the direct consumption of material assets, due to which the materials used become unused in the further production process. There is no unified form for a write-off act approved by law, but this does not mean that such a document need not be drawn up at all: as a rule, tax authorities are very sensitive to everything related to the expenditure of material assets. In any case, it is highly desirable to draw up an act, but the form of the write-off act must be developed by the initiator. The easiest way for this purpose is to use a ready-made template, for example, and adapt it to a specific procedure, taking into account the actual state of affairs in the organization.

Before directly drawing up the act of writing off materials, it is necessary to fill out a demand invoice. It should reflect the movement of material assets subject to write-off to the warehouse for their subsequent transfer to the financially responsible person.

After the materials, according to the documentation, are in the warehouse, they must be released from the warehouse. The result of this procedure is the assignment of these material assets to the financially responsible person. How is a materials write-off act drawn up?

The write-off act is usually drawn up in a single copy. The document must include the following information:

· date of drawing up the act and place of drawing up this document,
· a complete list of persons participating in the write-off procedure - members of the assembled commission - indicating their positions and surnames in alphabetical order (the full name of the chairman must be highlighted),
· list of materials that are subject to write-off,
· quantity of materials to be written off,
· an amount equal to the actual cost of written-off materials,
· reason for write-off (for example, damage),
· total write-off amount (in words).