What is a power of attorney for the receipt of wealth

The document entitled "power of attorney" is well known to accountants, as well as employees of supply and sales departments . This small form plays a big role in the issue of receiving goods and fulfilling contractual obligations. Manufacturing enterprises and commercial organizations often face the problem of obtaining and delivering various goods of different quantities and different values.

Types of powers of attorney and the scope of their application

In fulfilling their contractual obligations, some companies provide leave, while others carry out the receipt of objects and their delivery to the destination. Contracts, as a rule, consist on behalf of managers. Therefore, they are free to carry out transactions with the goods. But such a condition is practically impracticable. Usually these duties are performed by specialists of the departments responsible for external relations of the enterprise with suppliers and customers. In order for a product intended for a particular organization to be released not to the director, but to another person, there is a document confirming the actual powers of the representative. It is a power of attorney to receive material values. The Goskomstat of the Russian Federation approved a special form of forms of powers of attorney by a separate resolution No. 71a of 30.10.1997. There are only two of them:

1. M-2. It is designed for one-time receipt of certain goods. The form has a special tear-off spine, which the worker must pass after completing the task.
2. M-2a. Used in the event that the turnover of goods is of a regular nature. The issuance of documents of this type is made by registration in a separate magazine against the signature.

In principle, the power of attorney for receiving material values is a document of a certain type, which in its essence is an official confirmation of the powers of the representative transferred to him by the company's management. On the basis of this paper, he receives the goods on the basis of a previously concluded contract, agreement or order in accordance with a written invoice or a completed order. The power of attorney for obtaining material values is issued in the accounting department. In the same place and their records are kept. Forms are compiled in one copy and registered by continuous numbering. The power of attorney for receiving material values is issued for a period of 10 to 15 days. After that, the document can be considered invalid. Another very important point: it is forbidden to draw up a power of attorney for an unauthorized person who does not work at this enterprise.

How to fill out a form of power of attorney

Having on hand a properly issued power of attorney, the receipt of inventory items can be considered a half-solved issue. The main thing is that the document itself be filled in the appropriate way. For this, it is necessary to clearly understand the purpose of each graph and the consequences of a possible error committed. The front side of both types of forms is absolutely identical. In it the following data are recorded in turn:

1. Full name of the company that issued the power of attorney.
2. The name of the document and its serial number.
3. Date of issue of the document.
4. Validity.
5. Name and address of the consumer and the payer.
6. Account number and bank details.
7. To whom the present power of attorney (a post of the employee, full name and full passport data) is given out.
8. Name of the supplier.
9. The name, registration number and date of the document, according to which the goods are received.

In addition, the M-2 form contains a tear-off fragment with a table in which all the listed data are duplicated. The reverse side contains the information about the product, summarized in a table of 4 columns:

1. Number (ordinal).
2. The name of material values.
3. Unit of measurement.
4. Quantity (written in words).

Next comes the signature of the employee who received this power of attorney. In conclusion, the signature of the head and chief accountant of the enterprise with the indication of the position and the decipherment of the surname and initials are put. Signatures must be certified by the seal of the organization.

For all occasions

The model of the power of attorney to receive the values is the same for all types of goods. It does not matter whether it's a coal car or 50 boxes of ice cream. The most important thing is that the goods correspond to accompanying documents. It is also important to know that a representative of a company together with a power of attorney must have a passport with him as an identity card and a guarantee that the authority is given to him. It is not allowed to fill in the form with errors, blots and corrections. Such a power of attorney will be considered invalid, and the receipt of values is impossible. All free graphs and lines must be marked with dashes. This will not allow unauthorized persons to add unnecessary information to the document. If all the advice is taken into account, then you can be sure that the receipt of the goods will pass without any problems.