Distinctive list - everything is clean

Know the actual amount of goods and other values that are in charge of the enterprise - one of the mandatory conditions for effective work. That is why inventorying became a duty prescribed in the Accounting Law. In this way, the reliability of accounting data is ensured , and the actual availability of property and liabilities is verified.

Ideally, the data on paper should actually coincide. But for various reasons (theft, spoilage, natural loss, natural disasters, etc.), discrepancies may be revealed. In such cases, a descriptive sheet is compiled. Typical form of INV-18 is a document that indicates data on possible mismatches in the availability of fixed assets, and INV-19 - reflects the accounting of inventory results of inventory items.

Such documents are compiled by the accountant, which reflects in them the data from the relevant inventories, comparing them with the data of the accounts. As a result, there may be shortages or surpluses. In this case, their amounts in these documents should be indicated in accordance with the valuation in accounting. The responsible accountant must check carefully whether everything is correctly calculated. And only after that do the corresponding entries.

The data sheet also contains mandatory fields that indicate information about the structural unit in which the inventory was conducted, the number and date of the order, the start and end date of the inventory, and the names of materially responsible persons. Each such document has its own serial number, which is indicated in a certain column.

The procedure for filling in the second and third pages of INV-19 is as follows. Column 1 specifies the serial numbers of inventories that have been subject to inventory. Columns 2 and 3 are intended to indicate the name, purpose of materials, their brief characteristics and nomenclature numbers.

The following columns reflect information about the unit of measurement and its code according to the OKEI, the inventory numbers, and, if available, the data of the passports. Next comes the basic information, which is, in fact, the basis for compiling a scoring sheet - the amount and amount of excess (or missing) inventory items reflected in the column "Inventory results".

Columns 12, 13, 14 indicate the clarification of records that are associated with the surplus. Columns 15-17 specify the data related to the shortage.

At the end of the second sheet, the data sheet contains data on the total quantity and the amount of surpluses (or shortages) of inventories. The chief accountant must put his signature here!

On the third page in columns 18-23 the results of the offsets for re-sorting, authorized by a special commission, are reflected. Columns 24-26 indicate the amount and amount of surplus, as well as the numbers of the accounts on which they are credited. Columns 27-32 contain the same information, but in the context of the shortage of inventories.

A duplicate sheet is compiled in duplicate. This is done manually or using a computer. One document remains in the accounting department, the second - is transferred to the person responsible for the preservation of the values of the relevant type. His signature, name and title must also be present in such a document.