What are the instructions for taking inventory? The procedure for conducting inventories. Comparison of inventory data with accounting data

An inventory of property and liabilities is a periodic check of their availability, condition and valuation. The property available to the organization may not correspond to the accounting data. For example, material assets are subject to natural influences - evaporation, shrinkage, deterioration, etc. As a result, their quantity and cost are significantly reduced. At the enterprise, abuses committed during accounting may be identified - theft, measurements, weights, etc. Inventory, therefore, allows you to check compliance with the rules and conditions for storing material assets, cash, warehousing and the reality of accounting data, maintenance and operation of machinery, equipment, and other fixed assets of the organization, and also prevents such negative phenomena as theft of property by employees enterprises.

In addition, when documenting the facts of an organization’s economic activities and when reflecting them in accounting, various errors, clerical errors, inaccuracies and corrections are made. Therefore, it is necessary to check the completeness and reliability of accounting records - only during a complete inventory can it be established to what extent the content of accounting data and primary documents corresponds to the actual volume and value of the organization’s property.

How to take inventory property and financial obligations, which will be discussed in this article.

The organization's obligation to take inventory

Federal Law No. 129-FZ, and Regulations on accounting and financial reporting in the Russian Federation It has been established that organizations are required to conduct an inventory of:

– when the property is leased, purchased or sold;

– during reorganization or liquidation of the organization;

– when transforming a state or municipal unitary enterprise;

– before drawing up annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year);

– when changing financially responsible persons (on the day of acceptance and transfer of cases);

– when facts of theft, abuse or damage to property are revealed (immediately upon establishment of such facts);

– if a natural disaster, fire or other emergency situations caused by extreme conditions occurred (immediately after the end of the fire or natural disaster);

– in other cases provided for by the legislation of the Russian Federation.

In case of collective or brigade financial responsibility, inventory must be carried out in the following cases:

– when changing the team leader or foreman;

– when more than 50% of employees leave the team or team;

– at the request of one or more members of the team or team.

The procedure and timing for conducting inventories in other cases is established by the head of the organization. He determines how many times in the reporting year and when the inventory should be carried out, approves the list of inventoried property and liabilities, and also decides on the issue of conducting a random check. The inventory procedure established by the manager must be enshrined in the accounting policies of the organization.

Current legislation does not prohibit conducting an inventory on any day convenient for the organization, for example, October 3 or December 25. However, it is most advisable to schedule an inventory for the 1st day of the month, since it is on this date that, according to the generally established procedure, the balance for all synthetic and analytical accounting accounts is displayed - data is generated for compiling matching statements and identifying inventory results. But if not the 1st day of the month is chosen, but, for example, December 3, then it becomes necessary to calculate on this date the interim totals of turnover and balances of accounts in which the property or financial liabilities inventoried in a particular case are taken into account.

In addition to planned inventories, carried out according to a pre-approved schedule, the organization can also carry out unscheduled continuous inventories of inventory items. Such inventories are called sudden and allow you to take careless financially responsible persons by surprise. They are carried out according to a schedule drawn up by the head of the enterprise and kept by the manager or chief (senior) accountant. Surprise checks should be carried out first:

– for newly hired financially responsible persons;

– in the formation and increase of excess inventories of inventory items;

– when establishing facts of violations of the rules for acceptance, storage, and sale of valuables.

What is being inventoried?

During the inventory, the presence of property and liabilities, their condition and valuation are checked and documented. All property of the organization and all types of financial obligations are subject to inventory. In this case, property that belongs to the organization on a proprietary basis, is in custody, rented property received for processing, as well as unaccounted for property should be checked. This type of inventory is called solid .

The property includes fixed assets, financial investments, inventories, finished products, goods, other inventories, cash and other financial assets.

Financial liabilities include bank loans, loans and reserves. They must be formalized by loan agreements, credit agreements and agreements concluded on commodity and commercial credit.

By decision of the manager, it may be carried out selective inventory, during which any part of the property is checked. These can be inventory items belonging to one financially responsible person or located in one place (in a warehouse or office).

Inventory commission

To carry out an inventory, the organization creates permanent inventory commission, which, firstly, carries out preventive work to ensure the safety of valuables, and, if necessary, hears at its meetings the heads of departments and sections on issues of storage of inventory items. She checks the documentation of the facts (when the received property does not comply with the terms of the contract in terms of quantity, quality or range), determines the reasons for writing off the property and the possibility of using waste.

Secondly, the commission prepares and provides an inventory, instructs members of working inventory commissions, conducts control checks of the correctness of the inventory, as well as selective inventories of inventory items in storage and processing areas during the inter-inventory period.

In addition, it checks the correctness of the derivation of inventory results, the validity of the proposed offsets for the re-grading of valuables at bases, warehouses, storerooms, workshops, construction sites and other storage places. If necessary (for example, when serious violations of inventory rules are established), the commission conducts (on instructions from the head of the enterprise) repeated complete inventories and makes proposals on the procedure for resolving identified shortages and losses from damage to inventory items.

If available in the organization audit commission and a small amount of inventory work can be entrusted to this commission. If the amount of work is large, then to simultaneously carry out inventory throughout the entire enterprise, working inventory commissions . They are justified if the organization has separate divisions (branches and representative offices) or operates over a large territory (in construction organizations, agricultural enterprises).

The head of the organization, by his order, approves the personal composition of the permanent and working inventory commissions. This order must be registered in Journal of control over the implementation of orders (decrees, instructions) on inventory(form No. INV-23).

During the inventory, it is necessary not only to recalculate the quantity and total cost of inventory items and cash, but also to check the correctness of their assessment, that is, the validity of determining the specified value in accounting. In addition, the correctness and validity of the reflection of the organization’s financial obligations in the accounting records must be checked, debts that are unlikely to be repaid, as well as debts that are hopeless for collection, must be identified.

Considering the importance of such a check, it is advisable to include in the inventory commission specialists who have the necessary qualifications to analyze the correctness of the assessment of the property and financial obligations of the organization (for example, able to distinguish one type of wood from another; by measuring, determine the mass of metal depending on its brand or the amount of grain of a certain varieties in granaries, etc.). The participation of such specialists will help to avoid mistakes, concealment of the facts of misgrading of products, as well as theft and abuse.

Members of inventory commissions who knowingly enter incorrect data into the inventory about the actual balances of valuables in order to hide shortages and waste or surpluses of goods, materials and other valuables are held accountable in the manner prescribed by law.

Inventory Sequence

How to conduct an inventory and how to document its results is described in detail in Guidelines for inventory of property and financial obligations. The results of the inventory will be considered valid only if the procedure for conducting it is followed.

Inventory of property is carried out according to its location and financially responsible person. It is important to remember that if at least one member of the commission is absent during its implementation, the inventory results will be considered invalid. In addition, another mandatory condition is the presence of financially responsible persons when checking the actual availability of property.

In case of collective (team) financial responsibility, the inventory is carried out with the mandatory participation of the foreman or his deputy and team members working at the time the inventory begins.

The inventory procedure consists of several stages. Stage first - preparatory. It includes the following activities:

– preparation of an order to conduct an inventory;

– formation of an inventory commission;

– determination of the timing and types of inventory property;

– receiving receipts from financially responsible persons, etc.

Second phase– weighing, measuring, counting, identifying and checking the actual availability of property and liabilities, as well as drawing up inventories. Third stage- this is a comparison of inventory data with accounting data: discrepancies are identified, matching statements are compiled and the reasons for the discrepancies are determined.

And finally, the final stage is the registration of inventory results. At this stage, accounting data is brought into line with the results of the inventory; persons guilty of incorrect accounting of property are brought to administrative responsibility.

Retail and wholesale-retail trade enterprises, as well as warehouses (bases), are allowed to close for an inventory of fixed assets, inventories, cash and settlements for a period of no more than three days.

Preparatory activities

Before the start of the inventory, the members of the working inventory commissions are given an order to carry out the inventory, and the chairmen of the commissions are given a control seal. The order must indicate the content, volume, procedure and timing of the inventory, as well as the personal composition of the inventory commission. It may contain as an appendix an inventory plan, which determines the completion date of the inventory and delineates responsibilities between members of the working commissions. In addition, at the stage of preparation for the inventory, the organization can develop relevant internal documents, for example:

– rules with a detailed description of the actions of members of working commissions when checking the availability and condition of the enterprise’s property;

– the procedure for resolving claims against the work of inventory commissions;

– forms of primary documents for registration of inventory results.

Before starting to check the actual availability of property, the working inventory commission is obliged to seal utility rooms, basements and other places for storing valuables that have separate entrances and exits, check the serviceability of all weighing instruments and compliance with the established deadlines for their stamping. The scales are tested for stability, sensitivity and weighing accuracy.

Before starting the inventory, it is necessary to make the appropriate entries in the analytical accounting cards (books) and display the balances on the day of the inventory. The commission must receive the latest incoming and outgoing documents or reports on the flow of material assets and cash at the time of the inventory. The chairman of the inventory commission endorses all incoming and outgoing documents attached to the registers (reports), indicating “before the inventory on “__________” (date),” which serves as the accounting department’s basis for determining the balance of property at the beginning of the inventory according to the accounting data.

During the inventory, all operations for the receipt and release of material assets must be stopped. Valuables that actually arrived after the start of the inventory are capitalized after the inventory date.

Financially responsible persons give receipts in which they indicate that by the beginning of the inventory, all expenditure and receipt documents for property were submitted to the accounting department 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 also given by persons who have accountable amounts for the acquisition or powers of attorney to receive property.

If it subsequently turns out that part of the documents available at the beginning of the inventory related to the movement of inventory items, cash and other property and financial obligations was not transferred to the accounting department and, therefore, was not taken into account when calculating the balances of inventory assets and liabilities based on accounting data, from the perpetrators must be given written explanations about the reasons for the violations committed, and the authenticity of the submitted documents must be carefully checked. Documents with explanatory notes attached to them are attached to the inventory materials and are taken into account when justifying its results on a general basis. There are no special sanctions for such violations under current legislation. At the same time, the administration may apply to guilty persons general penalties established for failure to perform or improper performance of their labor duties.

In case of sudden inventories, all inventory items are prepared for inventory in the presence of the inventory commission, in other cases - in advance. They must be grouped, sorted and laid out by name, grade, size in a certain order so that it is convenient to count their number.

Inventory of property

At the second stage, members of the inventory commission count, weigh, measure and describe the property actually owned by the organization. As a rule, the verification is carried out using a continuous method, that is, absolutely all goods and valuables are recalculated. The actual availability of property is verified with the obligatory participation of financially responsible persons.

During the inventory, inventory lists or acts , which contains information about the actual availability of property and the reality of recorded financial obligations. Inventories and acts are drawn up in two copies. Separate inventories are drawn up for property held in custody, rented or received for processing.

Inventory records and acts are the primary accounting documents for accounting. Therefore, the task of the inventory commission at this stage is to most fully and accurately enter data on actual property and financial obligations into the inventory, and then correctly and timely draw up inventory materials. Inventory records can be filled out either by hand with ink or a ballpoint pen, or using computer technology. In any case, they should not contain blots or erasures.

During the inventory, financially responsible persons may discover errors in the inventories. In this case, they must immediately (before opening the warehouse, storeroom, section, etc.) report this to the chairman of the inventory commission. The inventory commission must check this fact and, if confirmed, eliminate the identified errors.

Erroneous entries are corrected in all copies of the inventory in accordance with accounting rules - incorrect entries are crossed out and the correct entry is placed above them. Corrections must be agreed upon and signed by all members of the inventory commission and financially responsible persons. Unfilled lines should be crossed out. The names of property and individual objects are indicated in the inventories according to the nomenclature adopted by the organization. The quantity of inventory items is determined in established units of measurement.

Inventory assets are entered in the inventory for each individual item, indicating the type, group, quantity and other necessary data (article, grade, etc.). An inventory of valuables should be carried out in the order of their location in a given room.

If the inventory list or act is drawn up on several pages, then they must be numbered and fastened in such a way as to exclude the possibility of replacing one or more of them. At the end of each page of the inventory you should indicate in words:

– the number of serial numbers of material assets;

– the overall total of the quantity in physical terms recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) these values are shown in.

Such a record eliminates the possibility of making unauthorized changes to the compiled document after it has been signed by members of the inventory commission and financially responsible persons.

On the last page of the inventory, a note must be made about checking prices, taxation and calculation of results signed by the persons who carried out this check, after which all members of the inventory commission and financially responsible persons sign. In addition, at the end of the inventory, financially responsible persons give a receipt confirming that the commission has checked the property in their presence, that there are no claims against the members of the commission and that the property listed in the inventory has been accepted for safekeeping. If the inventory of property occurs in connection with a change of financially responsible persons, the employee who accepted the property signs in the inventory for receipt, and the employee who handed over this property sign for its delivery.

To confirm the actual availability of property in the warehouses of third-party organizations, it is necessary to obtain receipts from them during the inventory. This requirement is explained by the fact that the main purpose of inventory is to verify the actual availability of property. Documents drawn up, for example, a year ago, are essentially weak confirmation that even at the time of inventory, the property is safe and sound with the person to whom it was transferred under a lease or storage agreement, in trust, or. For example, the organization to which the property was transferred could be liquidated, the property could be destroyed as a result of an accident or lost due to illegal actions of third parties, etc. If during the inventory it is revealed that it is impossible to obtain property located in another organization, it is necessary to take measures to recover its value from the guilty persons through the court or out of court.

I would like to once again emphasize the importance of correct paperwork - in the future, this will avoid both minor misunderstandings and major troubles.

Comparison of inventory data with accounting data

The next stage of the inventory is to compare the actual balances of tangible and intangible assets identified during the audit with the balances recorded in the accounting accounts. The inventory list is transferred to the accounting department, which compares the actual balances of property with accounting data. Before compiling matching statements and determining the results of the inventory, the organization's accounting department must carefully check the correctness of all calculations given in the inventory lists.

Separate matching statements are compiled for values that are not owned, but are listed in accounting records (those in safekeeping or rented, received for processing). Owners of inventory items are provided with a certificate of inventory results with an attached copy of the inventory list. The matching statement is drawn up by the accountant in two copies, one of which is kept in the accounting department, and the other is transferred to the financially responsible person.

The identified amounts of surpluses and shortages of inventory items in the matching statements are indicated in accordance with their assessment in accounting.

When compiling matching statements, it is necessary to take into account the misgrading of inventory items, when one grade of goods is incorrectly taken into account as part of another class, as well as the amount differences resulting from the misgrading. In addition, losses should be written off within the limits of natural loss.

Simultaneously with the inventory of goods and materials, the enterprise's accounting department must check the records for all relevant accounts, comparing them with the corresponding accounts. For example, for fixed assets it is necessary to establish whether all objects accepted for operation are registered; for inventory items - whether all incoming valuables have been capitalized, and those disposed of have been written off and reflected in accounting; for work in progress - are all costs written off for manufactured products, etc.

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 with special organizations (bank - depository - specialized depository of securities, etc.) consists of reconciling the balances of the 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.

Inventory is one of the organization's tools for monitoring its values and obligations. Inventory is carried out at the enterprise annually to adjust accounting information. Carrying out an inventory and recording its results are approved by orders of the head of the organization.

Inventory procedure

The inventory regulations are approved by the Methodological Instructions for Inventory (approved by Order of the Ministry of Finance No. 49 of June 13, 1995). The obligation to conduct an inventory annually is established by the Federal Law “On Accounting” No. 402-FZ dated December 6, 2011. The rules for conducting an inventory and recording its results are established in each organization independently and are fixed by orders of the director.

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. 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.

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). 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. During the meeting, the results of the inventory are determined, and options for resolving the detected inaccuracies are proposed. The outcome of the meeting is the minutes. The fact of the absence of discrepancies or their presence and the methods of reflection in accounting are recorded in the statement of results. The recommended form of the INV-26 statement is established by Resolution of the State Statistics Committee of March 27, 2000 No. 26.

The protocol and statement are transferred to the head of the organization. Based on the results of their consideration, a final decision will be made.

Order based on inventory results (sample)

The head of the enterprise reviews inventory acts, comparison sheets, minutes of the commission meeting and a record of the results that were obtained during the audit. Based on these documents, the director makes a final decision regarding the inventory results and approves it with an order on the inventory results.

The order indicates the name of the organization, its organizational form, the date of the order, and lists the documents that guide the director when making a decision. The order approves the results of the inventory, appoints the executor of the order and the person responsible for monitoring its execution. A mandatory requirement for the order to approve the inventory results is the procedure for eliminating discrepancies identified during the audit. The manager’s order is signed by him and also endorsed by the accountant to confirm familiarization. The order is sent to the accounting department for execution. This document will serve as the basis for accounting actions in terms of writing off arrears as losses or capitalizing surpluses at a set price.

sample order for approval of inventory results

Why do inventory results need to be documented?

Documents drawn up based on the results of the inventory 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.

Recording and documenting inventory results are essential conditions that play an important role both within the enterprise and in the event of questions arising from the tax authorities.

Every person working in an enterprise or small firm is surrounded by a large number of objects and things. In an industrial enterprise, these are machines or equipment; in an office, these are office equipment and office supplies. At the same time, few people think that each item is included in the accounting items of the enterprise and represents inventory or inventory.

Why do you need an inventory of goods and materials?

Inventory assets include all assets of an enterprise or organization, which include the raw materials used, materials, all machinery or equipment that is used to create goods or provide services. Everything that an enterprise has in stock is called inventory.

But every item, since it was acquired by a company or enterprise, went through the accounting department and is on the balance sheet of the organization. This requires periodic inventory or reconciliation of the actual availability of material assets with accounting data. Carrying out an inventory includes not only reconciling quantities, but also determining the value of an item or thing in accordance with the data found in accounting documents.

The procedure for reconciling inventory items is reflected in the methodological recommendations for conducting inventory and financial obligations of an organization, which are approved by the relevant order of the Ministry of Finance of the Russian Federation. These recommendations also contain forms of relevant reporting, which are compiled based on the results of the reconciliation.

The frequency of the procedure for reconciling material assets is established in the company's accounting policy or is determined by the manager as necessary or for other reasons.

The legislation defines mandatory cases of conducting an inventory, which are enshrined in clause 27 of the Regulations on Accounting and Reporting. Among the cases of mandatory reconciliation are:

the need to prepare annual financial statements;
dismissal and hiring of new financially responsible persons, which primarily include storekeepers and cashiers;
rental of property or equipment;
cases of detection of theft or damage to property and inventory;
damage to the organization’s property as a result of natural disasters or emergencies;
liquidation of a company or enterprise.

The main purpose for which it is necessary to carry out inventory reconciliation is measures to preserve the property of a company or enterprise, as well as the organization of a timely procedure for payment of taxes and business contracts.

Carrying out and processing inventory of goods and materials

The process of inventory inventory takes place in several stages, each of which has its own focus, goals and final result.

Step 1

The first stage is to draw up an appropriate order from the head of the organization in the form of an order, which specifies the timing of the reconciliation procedure and a list of values to be checked.

Also, during the first stage, the enterprise must form a commission, which must consist of at least two people. The composition of the commission must also be approved by the relevant order of the head. It should be noted that the commission should not include financially responsible persons.

The next step of the first stage is the collection of signatures of financially responsible persons confirming that by the start of the reconciliation they had submitted all primary accounting documents. Also, the collected signatures confirm the receipt of all received goods and materials and the write-off of obsolete items.

Step 2

The second stage includes a direct check of inventory items and the preparation of corresponding inventories. Carrying out an inventory is a complete rewriting, recalculation and weighing of everything that is on the balance sheet of the enterprise. The inspection itself can be carried out using the continuous pass method, when everything that is present in the room is described. In this case, the presence of a financially responsible person is required during the inventory process.

After completing the reconciliation of valuables located in one room, it is sealed until the inventory procedure is completed. Admission to this premises is permitted only with the direct written permission of the manager in case of emergency.

If, during the inventory process, economic assets that were issued for their direct use for their intended purpose are subject to accounting, then they must be described at the place of their actual location.

During the inspection process, all data is entered into inventories, which can be compiled manually or using computers. At the same time, there are requirements for filling them out: all inscriptions must be made in legible handwriting; blots, corrections or erasing are not allowed.

If errors are found in the compiled inventory statements, the chairman of the commission should be immediately informed about this so that there is an opportunity to correct the situation before the seal is lifted from the relevant premises. In this case, the corrections made must be agreed upon with all members of the commission and financially responsible persons.

The inventory compiled based on the results of the inventory is transferred to the accounting department of the organization.

Step 3

The third stage of the inventory reconciliation process is the verification of the inventories received by the accounting department with accounting data. If inconsistencies are identified or a shortage is detected, matching statements must be drawn up.

The matching statement is prepared in two copies, one of which must be deposited in the accounting department, the second copy must be kept by the financially responsible employee.

If a shortage is detected, the cost of material assets is indicated in accordance with the primary receipt documents, and surpluses must be assessed in accordance with the market value of the equipment or thing.

If an enterprise has valuables that are in the circulation of the organization, but in no way appear on the accounting statements, then separate matching statements should be prepared for them.

After the accounting reconciliation process, all results are sent to the inventory commission, which must conduct a thorough analysis of the results obtained and identify the reasons for the occurrence of surpluses or shortages. The results of the commission meeting should be documented in the form of a final protocol.

The last word in the inventory procedure has the head of the organization, who signs the results and the order approving the results of the reconciliation.

Result of inventory inventory, registration in accounting

The last stage of conducting an inventory of goods and materials is to bring the results obtained in accordance with the available accounting data. This means that this department will need to capitalize the resulting surplus or write off the shortage. This happens according to the following articles and postings:

debit account 41, credit 91, subaccount “Other income”. These columns take into account the arrival of surpluses that have been identified. Shortages can be written off to account 94, called “Shortages from loss or damage to property”;
debit account 94, credit 41. In this case, it is necessary to reflect the shortage of valuables with this posting. In this case, after reflection, account 94 should be closed.

In this case, the shortage can be attributed to three items:

for costs that are planned in accordance with the norms of natural loss adopted at the enterprise. In this case, debit 20 and credit 94 are used, in which the write-off of the identified shortage should be reflected, entering it into the norms of accepted natural loss;
on the perpetrators. In this case, the write-off is carried out on account 73 debit and 94 credit, where write-offs due to the formation of a shortage due to the fault of third parties are reflected. Further, the amount of the identified shortage of funds should be withheld from payments due to the guilty person;
financial results. Another item by which the shortage can be written off is debit account 91 and credit 94, where it is supposed to reflect the shortages resulting from exceeding the norms of natural loss. A similar method can be used if it is impossible to determine the culprit or the resulting shortages do not fit into the norms of natural loss.

Types of inventory

It is customary to distinguish between several types of inventory reconciliation procedures.

Complete, which includes checking all the assets and financial obligations on the company’s balance sheet. This type is used when preparing the annual financial statements;
Partial, in which only one type of funds held by an organization or enterprise is checked;
Selective, which involves accounting for discounted goods or equipment that is considered obsolete or unsuitable for further use.

Also, the division of inventory by type is carried out depending on time characteristics. In this case, a distinction is made between scheduled inspections, which are carried out according to a predetermined schedule, or unscheduled ones, appointed in exceptional cases, for example, if there is a suspicion of the loss of material assets or if there is a major deficiency in the financial statements.

Inventory of goods and materials is a mandatory procedure that must be carried out at regular intervals to prevent the formation of large shortages or “holes” in the accounting department that arise due to the lack of accounting and reconciliation of incoming values and those available.

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Inventory: step-by-step instructions
The procedure for conducting an inventory of the organization’s property and obligations and recording its results are defined in the Methodological Instructions approved by Order of the Ministry of Finance of Russia No. 49.

Unified forms of documents for processing inventory results were approved by Resolutions of the State Statistics Committee of Russia No. 88 and No. 26.

Using all these documents, the organization will be able to correctly draw up all the documentation necessary as part of the inventory within the framework of current legislation.

How often should an inventory of property and liabilities be taken?

The organization is obliged to conduct an inventory in each of the following cases (clause 3 of article 11 of Law No. 402-FZ, clause 27 of the Accounting Regulations No. 34n):

before drawing up annual financial statements, except for property, the inventory of which was carried out starting from October 1 of the reporting year. OS inventory can be carried out every three years;

Step 6. Summarizing the results identified by the inventory

At a meeting based on the results of the inventory, the Inventory Commission analyzes the identified discrepancies, and also proposes ways to resolve the detected discrepancies in the actual availability of valuables and accounting data (clause 5.4 of the Inventory Guidelines).

The meeting of the inventory commission is documented in minutes.

If no discrepancies are identified based on the results of the inventory, this fact is also reflected in the minutes of the meeting of the inventory commission.

Following the meeting, the inventory commission summarizes the results of the inventory.

For this purpose, the unified form N INV-26 “Record of results identified by inventory”, approved by Resolution of the State Statistics Committee of Russia dated March 27, 2000 N 26, can be used, which reflects all identified surpluses and shortages, and also indicates the method of reflecting them in accounting (p 5.6 Guidelines for inventory).

The minutes of the meeting of the inventory commission, together with the results record sheet, are submitted for consideration to the head of the organization, who makes the final decision.

Step 7. Approval of inventory results

The inventory commission submits to the head of the organization the minutes of the meeting of the inventory commission and a record of the results identified by the inventory.

Matching statements and inventory lists (acts) may be attached to these documents.

After reviewing the documents, the head of the organization makes a final decision, which is formalized by an order approving the inventory results (clause 5.4 of the Inventory Guidelines).

A mandatory part of the order is an instruction on the procedure for eliminating discrepancies identified by the inventory.

After this, the documentation on the inventory results is transferred by the inventory commission to the accounting service.

Step 8. Reflection of inventory results in accounting

Discrepancies identified during the inventory between the actual availability of objects and the data of the accounting registers are subject to registration in accounting in the reporting period to which the date as of which the inventory was carried out (Part 4, Article 11 of the Federal Law of December 6, 2011 N 402- Federal Law).

In the case of an annual inventory, the specified results must be reflected in the annual financial statements (clause 5.5 of the Inventory Guidelines).

If, as a result of an inventory, property is identified that is not subject to further use due to obsolescence and (or) damage, such property must be written off from the register.

Also, debts with an expired statute of limitations are written off from the balance sheet.

Shortage identified

In accounting shortages are reflected on the date as of which the inventory was carried out (clause 4 of article 11 of the Accounting Law).

The cost of acquiring missing inventories is included in the costs associated with production or sale, within the limits of natural loss rates (clause “b”, clause 28 of Accounting Regulations No. 34n).

The wiring will be like this.

The cost of shortages of inventories in excess of the norms of natural loss and shortages of inventories, for which such norms are not approved, as well as shortages of fixed assets, instruments, money and monetary documents (BSO, etc.) (clause "b" clause 28 of the Accounting Regulations No. 34n):
For income tax purposes the cost of acquiring missing inventories is taken into account in material costs during the period when the shortage is identified within the approved norms of natural loss (clause 2, clause 7, article 254 of the Tax Code of the Russian Federation).

The procedure for accounting for shortages of inventories in excess of the norms of natural loss and shortages of inventories for which such norms are not approved, as well as shortages of fixed assets, instruments, money and monetary documents (BSO, etc.) depends on the situation.

Situation 1. The person responsible for the shortage has been identified. In this case, the cost of shortages is taken into account in expenses for one of the following dates (clause 8, clause 7, article 272 of the Tax Code of the Russian Federation):
At the same time, the income must take into account the amount of damage found guilty or awarded by the court (clause 3 of Article 250, clause 4 of clause 4 of Article 271 of the Tax Code of the Russian Federation).

Situation 2. The person responsible for the shortage has not been identified. Then the cost of shortages is taken into account in expenses on the date of drawing up one of the following documents (clauses 5, 6, clause 2, article 265 of the Tax Code of the Russian Federation):
For example, in the event of a fire, such documents will be a certificate from the fire service (EMERCOM), a fire report and a protocol for examining the scene of the incident.

Surplus property identified

The market value of surplus property identified as a result of the inventory is included in accounting and tax accounting as part of income as of the date on which the inventory was carried out:

The market value of such property can be confirmed by one of the following documents:
The accounting entry will be as follows: