Inventory in the pharmacy: the procedure, documents, the composition of the inventory commission

Inventory is a check of the firm's stock availability on a certain date by comparing the actual data with the balance information. This is the main way to control property values. More detailed information about how the inventory is made and registered in the pharmacy, read on.

Legislation

The following regulatory documents regulate the procedure for carrying out an inventory in a pharmacy:

• Order of the Ministry of Finance No.49 "Instructions for carrying out an inventory";
• Chap. 25 of the Tax Code of the Russian Federation;
• FZ number 129 "On the BU";
• Regulatory documents of the state authority exercising internal control ;
• Orders of the organization's management.

Timing

Inventory helps to track the movement of funds and determine the value of the property. The legislation clearly does not specify the conditions and frequency of reconciliation. These data should be recorded in the accounting policy of the enterprise. The number of inspections for the year, their dates, the list of assets is also determined by the company's management.

In Federal Law No. 129, there are cases in which the inventory in the pharmacy is necessarily conducted:

• When transferring assets, renting or selling them;
• Annually before reporting;
• At change of the persons bearing material responsibility;
• When revealing facts of theft of property;
• In the event of a natural disaster or emergency;
• When reorganizing or liquidating an organization, etc.

Preparation

Before starting the check you need to form a commission. Usually it includes an accountant, an administration representative and a specialist who is familiar with the management of cases. Also, a materially responsible person is involved in order to find property "in fact". The composition of the commission, the terms of verification is approved by the head of the enterprise by a special order.

After it is signed, the commission starts preparatory activities. First of all, the pharmacy warehouse is checked to see if there is a fire alarm, storage conditions for the MPZ (availability of safes, special containers). The storage areas of MW must be equipped with measuring instruments. Over the export of goods from the territory of the organization should be monitored. The entrances and exits to the room in which the MW are stored are sealed. The commission also checks whether the laborer and the contract of liability are concluded with the storekeeper .

Inventory in the pharmacy

Before calculating the actual balances, all incoming and outgoing cash orders, invoices from suppliers, are fixed. After this commission issued an inventory inventory. This is a list of available values, presented in alphabetical order. It lists all the available MWs, their quantity and quality. According to these data, the presence of MW is checked. Property that is not on the list refers to surplus. The order of their detection and accounting will be described in more detail later.

Inventory in the pharmacy can be carried out by one of such methods: on balances, using equipment, manually filling the list.

In the first case, the actual goods are inspected with the values listed in the certificate. All identified discrepancies are recorded and corrected in the inventory. This method of reconciliation takes a very long time. In the course of daily work, especially if the pharmacy has high traffic, the probability of putting the drug in the wrong box or leaving it next to the cash register increases. When you receive the product, some of the drugs can be made more popular drugs. Recalculate the whole lot in search of the missing position is very difficult. Therefore, during such inspections, there is often a shortage, which in fact does not exist. It is necessary to re-collect the commission and conduct a reconciliation.

The simplest way is to make an inventory in the pharmacy using equipment that scans the goods in their storage locations, transfers data from the terminal to the computer and automatically creates inventory sheets. The received information is checked with accounting data. All discrepancies are fixed in the inventory.

A similar method of data processing involves a third method. The difference is that employees need to bring all the goods themselves to the scanner and process it. This process takes a long time. But there is a way of rational organization of time.

The commission should be divided into groups of two people. Conduct verification should be from different ends of the pharmacy, moving towards each other. One person will be "giving" ("counting"), and the other - "scanning" ("writing"). The first opens the box and transfers all the preparations to the partner, who scans them and puts them in a separate box. After the inventory of one drawer or shelf is completed, you need to put a box of medicines on it and move to the next shelf. After completing the test, simply place the drugs in the right order. With this method of inventory will be taken into account all goods that are not in their place. The computer itself will calculate their number and give the final result.

Executing results

Upon completion of the inspection, an inventory act is generated. It shows the identified shortages and re-balances. An intermediate commodity report is separately formed. It is signed by the chairman of the inventory commission and all participants of the audit.

Accounting for surpluses

Sometimes the results of the inspection reveal property that is not reflected in the balance sheet. In such a situation, the commission needs to establish the reasons for its occurrence. In the balance sheet surpluses are received at the market price as of the date of the verification by the wire DT10 KT91. With further use, these surpluses are recognized as expenses from ordinary activities. In NU their value refers to non-operating income. In the case of further use, it is written off as expenses when calculating the profit tax.

If the management has decided to sell the identified MZPs, then the accounting for the costs of such operations will take place in a different order. Revenues from the sale of identified surpluses should be reduced by the price of their acquisition. Such information on surplus is absent. The ways of calculating it are not legally prescribed. Therefore, the income from the sale of such products is not subject to adjustment, since the cost of manufacturing it in inventory was not taken into account.

Inventory rules

Reconciliation of balances in the pharmacy is different from the usual inventory. A commission can only conduct a review in its entirety. The absence of even one of its members may serve as a basis for contesting the results. During the inventory it is necessary to pay special attention to such moments:

• Preparations that are subject to quantification are accounted for by type, packing, name, form and dosage. In the inventory act, they are entered into groups.
• The responsibility for the theft of funds rests with the warehouse manager, if the commission can prove his guilt. The employee must pay a fine in the amount of 100 times the damage caused to the legal entity.
• When reconciling poisonous funds, a separate inventory form is prepared. If deviations are found above the approved norms, the manager must notify the higher-level organization about this within three days.

Accounting for shortages in the BU

The sums of shortages can not be overlapped by surpluses. They are written off within the established norms on the orders of the head. Norms of write-off to factory preparations are not applied.

To the natural loss can not be attributed loss of drugs:

• At storage, transportation, in connection with violation of conditions and rules of technical operation;
• When repairing or transporting equipment;
• At warehouse operations, failures, emergency circumstances;
• Technological losses.

In BU, the shortage refers to the costs of circulation and is reflected by the postings:

ДТ94 КТ10 - the record is made on the basis of the inventory act;

ДТ20 (44) КТ94 - the record is made on the basis of the calculation help.

In NU, losses within the limits of the rates of loss refer to material costs. The norms are specified in the following Ministry of Health Orders: No. 1689 (2007), No. 375 (1996), No. 284 (2001), No. 2 (2007).

If GORZDRAV pharmacy reveals shortages in excess of the norms, the amounts of expenses are written off to guilty persons by such postings:

• ДТ94 КТ10 - on the basis of the counting sheet.
• ДТ73.2 КТ94 - on the basis of the order of the head.

The Labor Code provides for the employee's obligation to reimburse the actual damage to the employer. The latter means real reduction of property or deterioration of its condition, as well as the need for the employer to realize the costs of property restoration. Material-diverted persons must compensate for the damage in full. If the employee voluntarily refuses to compensate for the damage, the amount of which exceeds his average monthly earnings, then the foreclosures are carried out through the court.

If the perpetrators are not established or the court refused to collect, the losses are written off to the financial results: ДТ91 КТ94.

Accounting for shortages in NUs

In NU such losses are accounted for in non-operating expenses. The fact of the absence of guilty persons must be documented by the authorized authority. Affairs about the theft of valuables in a pharmacy should be considered by the state authorities. If the perpetrators are not found, the preliminary investigation stops. On this fact, the commission issues a resolution, a copy of which is sent to the prosecutor. A copy of this document just confirms the fact of the absence of the guilty persons.

The property, the shortage of which was revealed during the inventory, was not used for VAT transactions. If the perpetrators of the embezzlement are not found, the tax amount is subject to recovery.

Inventory in the pharmacy: documents

The law does not establish clear forms of forms for processing the results of the audit. Therefore, the health department, the pharmacy can develop its own form of the act, indicating in it all the necessary requisites. You can use ready-made forms of Goskomstat forms (for example, INV-3) as a basis and supplement them with necessary fields.

In this inventory, all members of the commission, the location of the audit, information about the units of measurement, the actual availability of objects and the balance sheet data are indicated.

The results of the inventory (shortages and surpluses in quantitative and monetary terms) are reflected in the act by comparing the actual availability of drugs with the accounting data. Medicines with expired shelf life should be included in a separate inventory. So they will be easier to write off. Reflect these drugs in the general inventory act should not be.

Write-off of overdue drugs

The procedure for determining the shelf life of drugs is mandatory for all enterprises of the pharmaceutical industry. The expiration date means the time for which the drug must fully satisfy all the pharmacopeia requirements and specifications for which it was issued. Overdue drugs should be withdrawn from the sale and written off. For these purposes, you can develop your own form of the document or use the established form: TORG-15, TORG-16.

The normative document, which prescribes rules for the destruction of drugs, is absent. In this operation, you can refer to the order of the Ministry of Health N 382. It describes the duty of the owner of substandard, counterfeit and falsified funds to destroy them. The procedure itself is regulated by Government Decision No. 674. Such drugs are transferred under a contract to a specialized organization that has a license for neutralizing waste of classes I-IV.

Income Taxes

The procedure for writing-off of overdue medications usually does not raise questions. Most of all employees of the accounting department are interested in how to write off the costs incurred.

The Ministry of Finance in Letter No. 03-03-06 / 1/24154 clarified that the cost of an overdue product and the costs of its disposal can be attributed to expenses (Article 264 of the Tax Code), provided that the latter are documented. At this point, you should pay special attention.

When the pharmacy warehouse is invented, the TORG-15 invoice is often used. However, it does not display information about the nature of the defects. Therefore, to confirm the costs for the disposal of medicines, you need to provide such documents:

• The act of inventory of inventory;
• The decision of the owner of the drugs to seize and destroy them;
• Contract with a waste management company, a copy of its license;
• Document confirming the transfer of drugs;
• Act of recycling.

Such documents should disclose such information:

• Place of destruction of funds;
• Name of preparations, their form, dosage, series, unit of measurement;
• Number of drugs transferred;
• Information on packaging and packaging;
• Name of manufacturer.

All these data are necessary for identification of written-off medicines.

Conclusion

At least once a year before the submission of annual accounts in the pharmacy should be an inventory. The process of comparing the number of actual assets with the numerals must be recorded in the approved documents in accordance with the established procedure. If possible, it is better to use a computerized method of data collection. All drugs with expired shelf life are fixed in a separate act, indicating all the data necessary for their further write-off. Only when these requirements are fulfilled, the cost of overdue goods and the cost of their disposal can be written off as expenses.