Regulations on conducting an inventory in the organization. Sample inventory regulations. Warehouse inventory results

It is unlikely that any of the accounting employees will be happy and perk up at the mention of the upcoming inventory. And this is not surprising, because this process is long, painstaking and, as a rule, brings a huge number of discrepancies and searches for property or other material assets. In fact, if you properly prepare for it and carefully understand the peculiarities of carrying out this work, then everything will go much easier than it seemed at first glance. The article will discuss in detail the procedure for conducting an inventory of property, the conditions for conducting an inventory and the rules for conducting an inventory, as well as registering an inventory.

Inventory, types and procedure

The inventory process is the systematic implementation of control procedures designed to identify the presence, condition and valuation of a company's assets and liabilities. One of the goals of a property audit is to monitor the compliance of the actual availability of assets and liabilities with accounting data. Therefore, a set of measures aimed at detecting differences between accounting data and the actual state, as well as monitoring the storage conditions of property, is called an inventory.

The standards that will answer the question of how to properly conduct an inventory are determined by law. Guidelines for carrying out control measures are defined:

• By Order of the Ministry of Finance of the Russian Federation No. 49 of June 13, 1995;
• Resolution No. 88 of August 18, 1998

The property inventory process performs the following tasks:

• To determine the actual quantity of inventory items;
• Comparison of the information obtained with accounting data;
• Detection of valuables of inadequate quality, identification of justified reasons for their write-off or markdown. When carrying out these procedures, competent personnel are involved;
• Identifying those responsible when identifying surpluses or shortages;
• Monitoring the completeness of the reflection of the enterprise’s assets, compliance by counterparties with deadlines under agreements and their write-off upon expiration of the statute of limitations.

Inventory rules

The accounting regulations and Federal Law No. 129-FZ describe the general rules for carrying out inventory, that enterprises must carry out inventory:

• In a situation where there is a need to rent out property;
• If there is a prospect of reorganization or liquidation of the company;
• If there is a transformation of the enterprise;
• Before the formation of annual financial statements (with the exception of property that was inventoried no earlier than October 1 of the reporting period);
• When the MOL change occurs;
• If facts of theft, abuse or damage to company assets are revealed;
• In case of natural disasters, when the organization’s property was damaged;
• And other cases that are provided for by regulations of the Russian Federation.

In the case of collective or team financial responsibility, an audit should be carried out in the following situations:

• When the leadership of a team or team changes;
• If more than 50% of employees leave the team or team;
• When there is a statement about the need to record property from one or more employees of a team or team.

The norms and periods for making an inventory of assets in other situations are established by the management of the enterprise. They determine how often during the year and when exactly it is necessary to carry out an inventory, approve a list of inventory assets, and also come to a decision when conducting a random inspection.

Important!
The deadline for completing the inventory of assets is set by the head of the organization. Exceptions are situations where control is required by regulatory requirements.

This established inventory procedure must be approved and written into the company’s accounting policies.

What forms are used for inventory?

According to the procedure for conducting an inventory of goods and materials and according to the inventory rules, the following forms of documentation can be used to register and carry out an inventory:

• Inventory list of OS (F. No. INV-1);
• OS comparison sheet (F.No.INV-18);
• Inventory list of goods and materials (F. No. INV-3);
• Inventory report of goods and materials (F. No. INV-4);
• Comparison sheet of goods and materials (F. No. INV-19);
• Inventory report for intangible assets (F.No.INV-11);
• Cash inventory report (F.No.INV-15);
• Inventory list of the Central Bank and forms (F.INV-16);
• Inventory report of settlements with debtors and creditors (F.No.INV-17).
  

Inventory procedure

According to the regulations for carrying out an inventory of property, if the procedure lasts more than one day, at the time the commission members leave the property being inventoried, the premises must be sealed. Documentation must be placed in safes and cabinets and locked.

The inventory procedure includes the following steps:

1. Creation of a commission for inventory;

The procedure for forming a commission must be formalized using an order. Form No. INV-22 is provided, with its help an order is issued. Any employee of the enterprise can be included in the commission.

Usually among the commission members:

• Technical service workers;
• Representatives of the administrative department;
• Lawyers;
• Financial services and accounting.

The minimum requirement for the commission is two people. In addition to the list of commission members, the order must reflect the period of the audit and the property that is subject to accounting. After the company management approves the order, it is signed by the chairman and members of the commission.

When errors are discovered during the inspection, the chairman must be notified immediately. Members of the commission are obliged to monitor the identified inaccuracies and eliminate them in accordance with the law.

1. Request for the latest financial papers;

Members of the inventory commission must receive the latest incoming and outgoing documentation before the start of recording the actual availability of property.

1. Request for receipts from MOL;

The receipt is written by the MOL at the start of the audit process. After registration, the document must be handed over to the inventory commission on the day of the control. This is confirmation that by the beginning of the verification process, all receipts and expenditures were transferred from the MOL to the accounting department, or given to the commission, as well as that all inventory items were capitalized and written off.

1. Control and confirmation of the actual presence and condition of assets and liabilities;

The composition of the commission is determined by:

• The name and actual availability of property located in the organization. At the same moment, the condition of the property is monitored;
• Types of assets that do not have a tangible form, by reconciling documentation confirming the organization’s right to them;
• The composition of the contract and contract, checking with the counterparties that are indicated in the certificate of the availability of accounts payable and receivable.

1. Reconciliation of information from inventory records with information from financial statements;

If the inspection reveals surpluses or shortages, a matching statement should be drawn up. It reflects discrepancies between actual availability and accounting information that were identified during the inventory.

1. Consolidation of data obtained during inventory;

The commission verifies the received data and takes actions to resolve the discrepancies received. The meeting should be documented in minutes. All information, including discrepancies, is recorded in the protocol. The completed protocol is provided to the head of the organization for review.

1. Approval of the results of the control procedure;

The completed protocol, comparison and other inventory statements are provided to the heads of the organization. The manager must review the documentation and make a decision on the discrepancies received. The documentation is then sent to the accounting department.

1. Reflection of the results obtained in the organization’s accounting.

Identified discrepancies must be reflected in accounting in the period to which the date of the inventory relates.

If an annual inventory was carried out, the results are subject to reflection in the annual financial statements. If property is discovered that is physically or morally obsolete, it should be written off from the register. Debt with an expired statute of limitations is also subject to write-off.

Responsibility

Information from accounting records may be considered unreliable when the rules for making an inventory of the company's assets were violated, or the information received was entered in violation.

It is necessary that the company's management provide the required conditions for the inventory and control process. It is important to have employees to weigh and move objects that are subject to inventory, as well as the availability of the necessary technical instruments, containers, and other things. In addition, the MOL must be present during the inspection.

This can be clarified, for example, if the organization decides to impose a penalty on the MOL with the help of the court. And in the form of substantiation of the requirement, the enterprise will have to provide the authorized organization with the documents obtained as a result of the inventory.

According to established standards, the Federal Tax Service will not be able to impose penalties for the fact that an audit was not carried out, despite existing obligations. The legislation does not establish any sanctions for failure to carry out inventory activities. But the organization must understand the importance of this procedure. Since it is during this process that the enterprise has the opportunity to identify the difference between accounting and the actual availability of property and liabilities. And as a result of the process, bring the accounting and actual availability of the company’s assets into compliance. Thus, following the rules for conducting an inventory of goods and materials and assets, the company preserves its assets, and regulates preservation standards.

This is how they confirm their presence during the audit. To analyze the results of the inventory, the information obtained during the inventory is compared with accounting data. In case of detection of shortages or identification of surpluses, a matching sheet is filled out. It records discrepancies discovered during the audit; data on property or obligations for which there are discrepancies is entered into it. To summarize the inventory for each of the study areas, there is an established form of inventory and statement (for example, inventory list of fixed assets INV-1 and comparison sheet of inventory of fixed assets INV-18). After comparing inventory and accounting data, a meeting of the inventory commission is held.

Sample inventory statement

It is mandatory to carry out an inventory: – before preparing annual financial statements; – when changing financially responsible persons; – when establishing facts of theft, shortages, damage to property; – in case of natural disasters and other emergency situations; – in case of liquidation (reorganization) of an institution (before drawing up a liquidation (separation) balance sheet). 2.2. Inventory can be planned or unscheduled. The timing and frequency of scheduled inventories, as well as their topics, are prescribed in the inventory schedule, approved by order of the head of the institution.

Unscheduled inventories are assigned by order of the manager. 2.3. Depending on the scope of the objects being inspected, the inventory can be complete or selective.

A complete inventory covers all categories of property and liabilities.

How to regulate inventory in a company

Info

After checking the valuables, entry into the room is not allowed (for example, it is sealed) and the commission moves to the next room to work. The commission, in the presence of financially responsible persons, verifies the actual availability of inventory items by mandatory recalculation, reweighing or re-measuring them.

It is not allowed to enter into the inventory data on the balances of valuables from the words of financially responsible persons or according to accounting data without checking their actual availability. Inventory assets received (issued) during the inventory are accepted (issued) by financially responsible persons in the presence of members of the inventory commission and are received (written off) after the inventory.
These inventory items are entered into a separate inventory under the title “Inventory items received (issued) during inventory.”

Sample document "inventory rules"

The inventory commission must consist of at least two people. She will be responsible for documenting the inventory results.
Before carrying out the audit, the commission must have the latest receipts and expenses documents. They allow you to record balances before starting the inventory.
Receipts from persons financially responsible record the delivery of all expenditure and receipt documents to the accounting department and mean that the assets for which they were responsible were capitalized, and those that were no longer in use were written off. In the course of its activities, the commission examines the property and liabilities designated by the head.

Attention

Registration of inventory results Based on the results of the inventory, the commission enters the information obtained during the procedure into inventory records (acts). Persons financially responsible are required to attest to the information reflected in the acts (inventories).

Carrying out an inventory and recording its results. example

Guidelines for inventory).

• 3 The inventory of estimated reserves is carried out by the relevant inventory commission simultaneously with the inventory of assets for which reserves have been created.

1.5. Claims to the inventory commission are made in writing and sent to the head of the organization, who makes a decision on the procedure for satisfying it.

2. Inventory commission 2.1. The organization has a permanent inventory commission throughout the year. During the period of planned inventories, working inventory commissions are created.
The personnel of all inventory commissions is approved by order of the head. 2.2.

Inventory procedure sample

Download a sample order for approval of inventory results. Why inventory results need to be documented. Documents drawn up based on inventory results are primary. They are used to verify the completeness of accounting records and the reliability of the information reflected in them. The use of documents allows the inventory commission to draw a conclusion about how well the inventory results correspond to the accounting information. Based on the results of the audit, a significant deviation of real data from those reflected in accounting may be revealed. If shortages are identified, documenting the inventory results makes it possible to confirm the guilt of the person financially responsible and to recover from this person losses that are justified and supported by documents.

Inventory procedure example

It is mandatory that an inventory be taken at an enterprise in the following cases: 1) if the property of the enterprise is leased or purchased or sold; 2) when changing financially responsible persons; 3) if facts of theft, abuse or damage are revealed; 4) during reorganization or liquidation of an enterprise; 5) during natural disasters or other emergency situations; 6) before drawing up the annual report. The enterprise carries out current and selective inventory of the following objects with a certain frequency (monthly, quarterly or for other periods): - inventory (inventories); — cash in the cash register; — settlements with buyers and customers; — settlements with suppliers of goods, services and employees of the enterprise; — strict reporting forms; - other objects.

Procedure for conducting a quarterly inventory sample

If discrepancies and inaccuracies are detected in the accounting registers or technical documentation, appropriate corrections and clarifications are made. 4. Documentation of inventory 4.1. To complete the inventory, the following forms of documents are used: – inventory list (matching sheet) for non-financial assets (f. 0504087). The inventory reflects the name and code of the accounting object, inventory number, unit of measurement, information about the actual availability of the accounting object (price, quantity), information according to accounting data (quantity, amount), information about inventory results (for shortages and surpluses - quantity and sum); – inventory list of cash (f.

Sample inventory regulations

Inventory is a procedure for auditing an enterprise’s property, valuables, liabilities and comparing it with accounting data. Inventory results allow you to adjust accounting information and tax obligations.

Identification of inventory results occurs in several stages. Initially, the head of the organization announces the start of an inventory at the enterprise and approves the inventory commission.

The commission may include:

• members of the administration, representatives of the organization’s management;
• chief accountant, his deputy, accountant for a certain area of ​​the enterprise;
• other employees of the organization who are specialists in certain fields (for example, a lawyer, a financial department employee, etc.).

The commission does not include persons responsible financially, but they are present during the audit.
Cash in bank account Annually before the preparation of the annual financial statements 2 As of December 31 On the first working day of each calendar year Accounts receivable Provision for doubtful debts 3 Annually before the preparation of the annual financial statements From December 25 to December 31 of each reporting year Accounts payable Annually before the preparation of the annual financial statements financial statements From December 25 to December 31 of each reporting year Estimated liabilities Annually before the preparation of annual financial statements From December 25 to December 31 of each reporting year

• 1 The exact timing of inspections is established by order of the manager.
• 2 Before drawing up annual financial statements, an inventory of assets that were unscheduled in the fourth quarter of the reporting year is not carried out (clause.

1. Inventory and working commissions.

2. General inventory procedure.

3. Inventory of funds in the cash register.

4. Inventory of securities and forms.

5. Documentation of inventory results.

The procedure for conducting inventories in an organization involves the creation of permanent inventory commissions consisting of:

The head of the enterprise or his deputy (chairman of the commission);

Chief accountant;

Heads of structural divisions (services);

Members of the public.

To directly conduct an inventory of property, they are created working commissions consisting of:

Representative of the head of the enterprise who appointed the inventory (chairman of the commission);

Specialists (economist, accounting employee, engineer, technologist, commodity expert, storekeeper, etc.).

The commission should include experienced workers who are well aware of the property being inventoried, the procedure for pricing, and primary accounting.

* During the inter-inventory period, enterprises (organizations) must conduct systematic checks and random inventories of inventory items in places of their storage and processing. These checks and inventories are carried out by order of the manager by employees of inventory groups on the staff of the enterprise, or by audit commissions, which include officials who are well aware of inventory, accounting and reporting, as well as representatives of the public.

* The personnel of permanent inventory commissions, working inventory commissions and commissions carrying out inspections and random inventories is approved by order of the head of the enterprise (organization). The absence of at least one member of the commission during the inventory serves as grounds for declaring the inventory results invalid.

Before the start of the inventory, members of the working inventory commissions are given an order, and the chairmen are given a control seal. The order sets the start and end dates for the inventory work. By the beginning of the process, the processing of incoming and outgoing primary documents must be completed, all entries in analytical, synthetic accounting must be made and balances must be displayed, all valuables must be sorted by name, grade, size, etc. At the time of the inventory, the accountant draws up an inventory list.

* In case of sudden inventories, all inventory items are prepared for inventory in the presence of the inventory commission, and in other cases - in advance.

Warehouse operations are not carried out during the inventory period; In this inventory, the warehouse manager gives a receipt that all warehouse documents are recorded in the materials warehouse card and submitted to the organization’s accounting department.

During an inventory, the actual availability of property is determined by mandatory counting, weighing, and measuring directly in the places where the property is stored (secured). Verification of actual balances is carried out with the obligatory participation of financially responsible persons (cashiers, managers of households, storerooms, sections, trading enterprises, etc.).

The inventory is carried out for each financially responsible person and storage location (warehouse), always in the presence of the financially responsible person. All data is entered into inventory records. The commission must also check the weighing measuring equipment and compliance with the established deadlines for its branding.

The financially responsible person gives a receipt that all the valuables noted in the inventory have been accepted by him for safekeeping and he has no claims against the commission. At the end of the inventory, the completed inventory records are submitted to the accounting department, where they are checked, then the actual availability of funds is compared with the accounting data.

The comparison results are recorded in the comparison sheet. It indicates the actual availability of funds according to inventory data (quantity and amount), the availability of funds according to accounting data and the results of comparison - surplus or shortage. Only those values ​​for which surpluses and shortages have been identified are recorded in the comparison sheet, and the rest are shown in the statement as a total amount. The amounts of surplus and shortage of inventory items in the matching statements are indicated in accordance with their assessment in accounting.

* The inventory commission is obliged to identify the causes of shortages or surpluses discovered during the inventory. The conclusions and decisions of the commission are documented in a protocol approved by the head of the enterprise, after which the results of the inventory are reflected in the accounting and reporting of the month in which it was completed, and the results of the annual inventory in the annual accounting report.

* For individual items of property and liabilities, if necessary, control checks are made on the correctness of the inventory and a control check report on the correctness of the inventory of valuables is drawn up, in which the actual amounts of the inventory and control check are noted and discrepancies (plus and minus) are recorded.

* The entire above general inventory procedure can be represented schematically.

Scheme 1. Inventory procedure

Preparatory work
Order from the manager on the composition of the commission, terms, objects	Checking technical passports, inventory cards, etc. for all objects	Written confirmation of materially responsible persons about the transfer of all documents to the accounting department	Completing the difference in documents on accounts, displaying the balance in them
Recalculation, measurement, weighing, evaluation of all objects
Inventory lists (signatures of commission members and financially responsible persons)
Matching statements, reconciliation of actual availability with accounting data for objects
The act of identifying results
Commission protocol (signatures of the head and financially responsible persons) - conclusion on the results that are reflected in the accounting
Regrading - offsetting shortages of valuables with surpluses	Deficiencies - attributed to those at fault or written off as costs and losses	Surplus - goes to the income of the enterprise or the state budget

Inventory of cash in the cash register is carried out in accordance with the procedure for conducting cash transactions. When making an inventory of banknotes and other valuables at the cash desk of an enterprise, cash, securities, and postage stamps are taken into account:

* Cash is determined by the actual presence of banknotes upon sheet-by-sheet recalculation and reconciliation with accounting data.

* Checking of securities and forms is carried out by type of form, taking into account the beginning and end of the form numbers, as well as for each storage location and financially responsible persons.

* Inventory of funds in transit is carried out by reconciling the listed amounts with the data of receipts of accompanying documents.

* An inventory of funds in the relevant accounts is carried out by reconciling the balances of the amounts listed on the accounts with the data of bank statements from these accounts.

The inventory of funds at the cash desk is formalized by an act where, before conducting the inventory, the cashier gives a receipt stating that by the beginning of the inspection, all relevant documents were submitted to the accounting department of the enterprise and all incoming funds were capitalized, and those withdrawn were written off.

At inventory of securities and forms a corresponding inventory list is drawn up, in which the cashier’s receipt is also first given. The inventory list includes all securities indicating the name, code, series number, the nominal value, quantity and amount are indicated, and the result of the inventory is displayed. The inventory gives the total number of serial numbers, the actual amount is given in words; at the end of the statement there is a receipt from the cashier that the check was carried out in his presence and that there are no complaints against the commission, all securities were accepted for safekeeping.

The head of the organization issues an inventory to carry out an inventory order, which reflects the date, location, composition of the inventory commission, indicating the chairman and its members; what is subject to inventory (property, financial obligations), start and end times, reason for inventory, and within what timeframe inventory materials should be submitted to the accounting department.

The order is registered in book for monitoring the implementation of inventory orders.

Information about the actual availability of property is recorded in inventory lists or inventory acts in at least two copies. The inventory list reflects the receipt of the financially responsible person. The name of the inventoried values ​​and objects, their quantity are indicated according to the nomenclature and in the units of measurement used in accounting.

Separate lists are compiled for property leased or in custody.

Control checks are drawn up with a “Certificate of Control Verification of the Correctness of the Inventory of Valuables,” which is signed by the person who conducted the control check, the chairman of the inventory commission, and members of the commission.

Comparison statements are compiled for property, during the inventory of which deviations were identified.

They reflect the results of the inventory, i.e., discrepancies between the indicators according to accounting data and the data of inventory records.

The amounts of surplus and shortage of inventory items in the matching statements are indicated in accordance with their assessment in accounting.

I APPROVED _____________________________________ (name of the position of the head of the enterprise) ____________________________________ (full name, signature) "___"________ ___ g.

REGULATIONS on the procedure for conducting an inventory of property and liabilities "_________________________________"

1. GENERAL PROVISIONS

1.1. This Regulation establishes the procedure for conducting an inventory of property and liabilities of "____________________" (hereinafter referred to as the "enterprise") in accordance with the schedule established by the accounting policy of the enterprise.

1.2. The order to conduct an inventory of property and liabilities is the order of the Head of the enterprise.

The order is registered in the Logbook for monitoring the implementation of orders (decrees, orders) to conduct an inventory (form INV-23).

1.3. Property refers to fixed assets, intangible assets, financial investments, inventories, finished products, goods, other inventories, cash and other financial assets, and financial liabilities - accounts payable, bank loans, loans and reserves.

1.4. The list of property subject to inventory may include any property, regardless of its location.

An inventory of the organization’s property is carried out at its location for each financially responsible person.

1.5. The main objectives of inventory are:

Identification of the actual presence of property and unaccounted for objects;

Comparison of the actual availability of property with accounting data;

Checking the completeness of recording of liabilities.

2. GENERAL RULES FOR CONDUCTING INVENTORY

2.1. The list of property checked during the inventory is established by the head of the enterprise (his deputy or chief accountant) in the order for the inventory.

2.2. Verification of the actual availability of property is carried out with the participation of officials, financially responsible persons, and employees of the enterprise's accounting service.

2.3. When conducting an inventory of an enterprise’s property, the inventory commission fills out forms approved by the State Statistics Committee to document the procedure for conducting and the results of the inventory.

2.4. Before checking the actual availability of property, the inventory commission must receive the latest receipts and expenditure documents or reports on the movement of material assets and cash at the time of inventory.

The chairman of the inventory commission endorses all receipts and expenditure documents attached to the registers (reports), indicating “before the inventory on “...” (date),” which should serve as the basis for determining the balance of property by the beginning of the inventory according to the accounting data.

Financially responsible persons give receipts stating that by the beginning of the inventory, all expenditure and receipt documents for the property were submitted to the accounting department, reflected in the accounting registers or transferred to the commission, and all valuables received under their responsibility were capitalized, and those disposed of were written off as expenses.

Similar receipts are given by employees of the organization who have accountable amounts for the purchase or powers of attorney to receive property.

2.5. Information about the actual availability of property is recorded in inventory records or inventory reports in at least two copies.

2.6. The inventory commission ensures the completeness and accuracy of entering into the inventory data on the actual balances of fixed assets, inventories, goods, cash and other property, the correctness and timeliness of registration of inventory materials.

2.7. The actual availability of property during inventory is determined by mandatory counting, weighing, and measurement.

The management of the enterprise must create conditions that ensure a complete and accurate verification of the actual availability of property within the established time frame (provide with labor for rehanging and moving goods, technically serviceable weighing facilities, measuring and control instruments, measuring containers).

For materials and goods stored in undamaged packaging of the supplier, the quantity of these valuables can be determined on the basis of documents with mandatory verification in kind (by sample) of part of these valuables. The weight (or volume) of bulk materials can be determined on the basis of measurements and technical calculations.

2.8. Inventory lists can be filled out using computers and other organizational technology, or manually.

Inventory must be filled out in ink or ballpoint pen clearly and clearly, without blots or erasures.

The names of inventory values ​​and objects, their quantity are indicated in the inventory according to the nomenclature and in the units of measurement used in accounting.

On each page of the inventory, they indicate in words the number of serial numbers of material assets and the total amount in physical terms recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) these values ​​are shown in.

Errors are corrected in all copies of inventories by crossing out incorrect entries and placing correct entries above the crossed out ones. Corrections must be agreed upon and signed by all members of the inventory commission and financially responsible persons.

2.9. It is not allowed to leave blank lines in inventories; blank lines are crossed out on the last pages.

On the last page of the inventory, a note must be made about checking prices, taxation and calculation of results signed by members of the inventory commission.

2.10. The inventories are signed by all members of the inventory commission and financially responsible persons. At the end of the inventory, financially responsible persons give a receipt confirming that the commission checked the property in their presence and that there are no claims against the commission members.

2.11. If the inventory of property is carried out over several days, then the premises where material assets are stored must be sealed after the inventory commission leaves.

2.12. To complete the inventory, it is necessary to use the forms of primary accounting documentation for the inventory of property in accordance with the unified forms approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88 1.

3. RULES FOR CONDUCTING INVENTORY OF CERTAIN TYPES OF PROPERTY

Inventory of fixed assets.

a) the presence and condition of inventory cards, inventory books, inventories and other analytical accounting registers;

b) the availability and condition of technical passports or other technical documentation;

c) availability of documents for fixed assets leased or accepted by the organization for storage. If documents are missing, it is necessary to ensure their receipt or execution.

If discrepancies and inaccuracies are detected in the accounting registers or technical documentation, appropriate corrections and clarifications must be made.

3.2. When making an inventory of fixed assets, the commission inspects the objects and records their full name, purpose, inventory numbers and main technical or operational indicators in the inventory.

When making an inventory of buildings, structures and other real estate, the commission checks the availability of documents confirming the location of these objects in the ownership of the organization.

The availability of documents for land plots, reservoirs and other natural resource objects owned by the organization is also checked.

3.3. When identifying objects that have not been registered, as well as objects for which the accounting registers do not contain or contain incorrect data characterizing them, the commission must include in the inventory the correct information and technical indicators for these objects.

The assessment of unaccounted for objects identified by the inventory is carried out by experts.

Fixed assets are included in the inventory by name in accordance with the main purpose of the object. If an object has undergone restoration, reconstruction, expansion or re-equipment and, as a result, its main purpose has changed, then it is entered into the inventory under the name corresponding to the new purpose.

If the commission establishes that work of a capital nature (adding floors, adding new premises, etc.) or partial liquidation of buildings and structures (demolition of individual structural elements) is not reflected in the accounting records, it is necessary to determine the amount of increase or decrease in the book value of the object using the relevant documents and provide information about the changes made in the inventory. Experts are hired for these purposes.

3.4. Machinery, equipment and vehicles are entered into the inventory individually, indicating the factory inventory number according to the technical passport of the manufacturer, year of manufacture, purpose, capacity, etc.

Same type of household equipment, tools, machines, etc. items of the same value, received simultaneously in one of the structural divisions of the organization and recorded on a standard group accounting inventory card, are listed in the inventories by name, indicating the quantity of these items.

Inventory of intangible assets.

3.5. When inventorying intangible assets, you need to check:

Availability of documents confirming the organization’s rights to use them;

Correctness and timeliness of reflection of intangible assets in the balance sheet.

Inventory of financial investments.

3.6. When making an inventory of financial investments, actual costs in securities and authorized capital of other organizations, as well as loans provided to other organizations, are checked.

3.7. When checking the actual availability of securities, the following is established:

Correctness of registration of securities;

The reality of the value of securities recorded on the balance sheet;

Security of securities (by comparing actual availability with accounting data);

Timeliness and completeness of reflection in accounting of income received on securities.

3.8. When storing securities at an enterprise, their inventory is carried out simultaneously with the inventory of cash in the cash desk.

3.9. An inventory of securities is carried out for individual issuers, indicating in the act the name, series, number, nominal and actual value, maturity dates and total amount.

3.10. The details of each security are compared with the data of the inventories (registers, books) stored in the accounting department of the organization.

3.11. Inventory of securities deposited in special organizations (bank - depository - specialized depository of securities, etc.) consists of reconciling the balances of amounts listed on the relevant accounting accounts of the enterprise with data from statements of these special organizations.

3.12. Financial investments in the authorized capital of other organizations, as well as loans provided to other organizations, must be supported by documents during inventory.

Inventory of inventory items.

3.13. Inventory assets (inventory, finished products, goods, other supplies) are entered in the inventory for each individual item, indicating the type, group, quantity and other necessary data (article, grade, etc.).

3.14. An inventory of inventory items should, as a rule, be carried out in the order in which the assets are located in a given room.

When storing inventory items in different isolated premises with one materially responsible person, the inventory is carried out sequentially by storage location.

After checking the valuables, entry into the room is not allowed (it is sealed) and the commission moves to the next room to work.

3.15. The commission, in the presence of the warehouse (storeroom) manager and other financially responsible persons, verifies the actual availability of inventory items by mandatory recalculation, reweighing or measuring.

It is not allowed to enter into the inventory data on the balances of valuables from the words of financially responsible persons or according to accounting data without checking their actual availability.

3.16. Inventory assets received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are included in the register or commodity report after the inventory.

These inventory items are entered into a separate inventory under the title “Inventory items received during inventory.” The inventory indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the product, quantity, price and amount. At the same time, on the receipt document signed by the chairman of the inventory commission (or on his behalf, a member of the commission), a note is made “after the inventory” with reference to the date of the inventory in which these values ​​are recorded.

3.17. During a long-term inventory, in exceptional cases and only with the written permission of the chairman of the inventory commission, during the inventory process, inventory items may be released by financially responsible persons in the presence of members of the inventory commission.

These values ​​are entered in a separate inventory under the name “Inventory assets released during inventory.” An inventory is drawn up by analogy with documents for incoming inventory items during inventory.

A note is made in the expenditure documents signed by the chairman of the inventory commission or, on his instructions, a member of the commission.

3.18. Inventory of inventory items that are in transit, shipped, not paid for on time by buyers, and located in the warehouses of other organizations consists of checking the validity of the amounts listed in the relevant accounting accounts.

In the accounts of inventory items that are not under the control of materially responsible persons at the time of inventory (in transit, goods shipped, etc.), only amounts confirmed by executed documents can remain: for those in transit - settlement documents of suppliers or other substitutes for them documents, for shipped documents - copies of documents presented to buyers (payment orders, bills, etc.), for overdue documents - with mandatory confirmation by the bank institution; for those located in warehouses of third-party organizations - with safe receipts.

These accounts must first be reconciled with other corresponding accounts. For example, in the “Goods shipped” account, it should be determined whether this account contains amounts whose payment is for some reason reflected in other accounts (“Settlements with various debtors and creditors,” etc.), or amounts for materials and goods , actually paid and received, but listed as en route.

3.19. Inventories are compiled separately for inventory items that are in transit, shipped, not paid on time by buyers, and located in the warehouses of other organizations.

The inventories of inventory items in transit for each individual shipment contain the following data: name, quantity and value, date of shipment, as well as the list and numbers of documents on the basis of which these assets are recorded in the accounting accounts.

3.20. In inventories of inventory items shipped and not paid for on time by buyers, for each individual shipment the name of the buyer, the name of inventory items, the amount, date of shipment, date of issue and number of the payment document are given.

3.21. Inventory assets stored in warehouses of other organizations are entered into the inventory on the basis of documents confirming the delivery of these assets. Inventories of these valuables indicate their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for storage, storage location, numbers and dates of documents.

3.22. The inventories of inventory items transferred for processing to another organization indicate the name of the processing organization, the name of the assets, quantity, actual cost according to accounting data, the date of transfer of assets for processing, numbers and dates of documents.

3.23. Items of workwear sent for washing and repair must be recorded in the inventory list on the basis of invoice sheets or receipts from organizations providing these services.

3.24. Containers are included in the inventory by type and intended purpose.

Inventory of work in progress and deferred expenses.

3.25. When taking inventory of work in progress, an organization must:

Determine the actual presence of backlogs (parts, assemblies, assemblies) and unfinished production and assembly of products in production;

Determine the actual completeness of work in progress (backlogs);

Identify the balance of work in progress for canceled orders, as well as for orders whose execution is suspended.

3.26. Depending on the specifics and characteristics of production, before starting the inventory, financially responsible persons must hand over to warehouses all materials unnecessary for the workshops, purchased parts and semi-finished products, as well as all parts, components and assemblies, the processing of which has been completed at this stage.

3.27. Inspection of work in progress (parts, assemblies, assemblies) is carried out by actual counting, weighing, and measurement.

Inventories are compiled separately for each separate structural unit (workshop, site, department) indicating the name of the work, the stage or degree of their readiness, quantity or volume, and for construction and installation work - indicating the volume of work: for unfinished objects, their queues, start-up complexes, structural elements and types of work, calculations for which are carried out after their complete completion.

3.28. Raw materials, materials and purchased semi-finished products located at workplaces that are not processed are not included in the inventory of work in progress, but are inventoried and recorded in separate inventories.

Rejected parts are not included in the inventory of work in progress, and separate inventories are compiled for them.

3.29. For work in progress, which is a heterogeneous mass or mixture of raw materials (in the relevant industries), two quantitative indicators are given in inventories, as well as in comparison sheets: the amount of this mass or mixture and the amount of raw materials or materials (by individual items) included in it compound. The quantity of raw materials or materials is determined by technical calculations in the manner established by industry instructions on planning, accounting and calculating the cost of products (works, services). If necessary, experts may be involved.

3.30. For unfinished capital construction, the inventories indicate the name of the object and the volume of work performed on this object, for each individual type of work, structural elements, equipment, etc.

This checks:

a) whether equipment transferred for installation, but not actually started by installation, is included in the capital construction in progress;

b) the state of mothballed and temporarily stopped construction facilities.

For these objects, in particular, it is necessary to identify the reasons and basis for their conservation.

3.31. For completed construction projects, actually put into operation in whole or in part, the acceptance and commissioning of which are not documented with the appropriate documents, special inventories are drawn up. Separate inventories are also compiled for objects that are completed, but for some reason not put into operation.

3.32. For objects that have been discontinued by construction, as well as for design and survey work for construction that has not been completed, inventories are drawn up, which provide data on the nature of the work performed and its cost. To do this, appropriate technical documentation (drawings, estimates, financial estimates), work completion certificates, stages, logs of work performed at construction sites and other documentation must be used.

3.33. The inventory commission, based on documents, establishes the amount to be reflected in the deferred expenses account and attributed to production and distribution costs (or to the appropriate sources of funds of the organization) within a documented period in accordance with the calculations and accounting policies developed in the organization.

Inventory of funds, monetary documents and strict reporting document forms.

3.34. When calculating the actual presence of banknotes and other valuables in the cash register, cash, securities and monetary documents (postage stamps, state duty stamps, bill stamps, vouchers to holiday homes and sanatoriums, air tickets, etc.) are taken into account.

3.35. Checking the actual availability of securities forms and other forms of strict reporting documents is carried out by type of form (for example, by shares: registered and bearer, preferred and ordinary) taking into account the starting and ending numbers of certain forms, as well as in each storage location and at financially responsible persons.

3.36. Inventory of funds in transit is carried out by reconciling the amounts listed in the accounting accounts with the data of receipts from a bank institution, post office, copies of accompanying statements for the delivery of proceeds to bank collectors, etc.

3.37. An inventory of funds held in banks in settlement (current), foreign currency and special accounts is carried out by reconciling the balances of the amounts listed in the corresponding accounts, according to the organization’s accounting department, with data from bank statements.

Inventory of calculations.

3.38. An inventory of settlements with banks and other credit institutions for loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors consists of checking the validity of the amounts listed in the accounting accounts.

3.39. The account “Settlements with suppliers and contractors” for goods paid for but in transit, and settlements with suppliers for uninvoiced deliveries should be checked. It is verified against documents in accordance with the corresponding accounts.

Every person in the role of a buyer has encountered an inventory of goods at least once. For example, when a department or the entire store with a “Accounting” sign is closed during business hours. Its goal is to find discrepancies in the actual availability of goods with the data that is in the organization’s accounting system. In order not to stop sales, many stores arrange Carrying out an inventory and recording its results on a weekend or even at night.

In this article we will analyze the entire process step by step. And in our service you can download all the documents that you will need for this: forms and samples of an inventory order, a commodity inventory, a matching sheet, a write-off act and all the rest. You can also complete an inventory online in MySklad. We have video instructions on how to do this. Register and try it now: it's free.

So where to start? You must be prepared for the fact that you will have to spend additional resources - time and money. This includes: distraction of store employees from their main duties and additional payments to staff for overtime work, lost profits from stopping trade during the inventory period. If the company consists of one person and this person is you, during the audit you will have to perform several functions simultaneously: director, financially responsible person and accountant. Therefore, it is important for every entrepreneur to know how to properly conduct an inventory and document its results.

Inventory deadlines

The timing of inventory in the Russian Federation is determined by the relevant Regulations on Accounting and Reporting. So, it is necessary to conduct an audit:

• when transferring the organization’s property for rent, redemption, sale;
• before preparing annual financial statements;
• when changing materially responsible persons (on the day of acceptance and transfer of cases);
• when establishing facts of theft and damage to valuables;
• in case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;
• upon liquidation (reorganization) of an organization.

As a rule, inventory is carried out in stores and warehouses every month to monitor the work of staff and the state of inventory of goods in general. This procedure must be carried out not only because it is mandatory. Using such a mechanism for monitoring the work of your company, you will be able to evaluate the quality of employee work, identify defective goods in a timely manner, and remove from the assortment what for some reason is not selling.

Inventory procedure

As part of the inventory in the store and in the warehouse, in fact, you need to count and evaluate the goods in stock, fill out an inventory list, in case of any problems - quality or lack of stock - draw up the appropriate acts, and then transfer the compiled inventory and acts to the accounting department. There, based on them, a comparison sheet will be drawn up, which reflects the inventory results for each product. At the last step, a statement of results is drawn up containing generalized results, an order (instruction) is issued to approve the inventory results, changes are made to the accounting, and a decision is made to recover damages from financially responsible persons.

The process is quite complicated, especially for beginners, so we have developed a table that will clearly tell you how to take inventory.

Stage	Actions	Document (form)
Preparing for inventory and collecting commission	The director issues an order and creates a commission, which includes a financially responsible person and an accountant, if any. If not, then only yourself, but in different functional roles.	Inventory of goods using special programs and services We have already said above that the accounting automation system greatly simplifies the inventory process. You always know how much product should be in the store or warehouse. When you enter actual data, you can quickly see the convergence of indicators, shortages and surpluses, both in pieces and in money. Using the cloud service for trade management MoySklad inventory of goods will be a simple and quick task. Manually or using a barcode scanner, you can fill out the INV-3 form based on actual availability and print this inventory for transmission to the accounting department. In addition, in our service you can keep warehouse records completely free of charge, record the receipt and consumption of goods, and also print the documents necessary for trading. If you decide to automate accounting in your trading organization, MoySklad will be the ideal solution, no matter what kind of business you have: wholesale, retail or online store.