Inventory inventory

Each organization must conduct a periodic inventory of assets (materials, fixed assets, other valuables). The results of the inspection are entered in a special document. The forms of inventory inventories (form No. INV-1, -3, -5, -8a, -16) are stored in the accounting department, they can be taken in a higher organization or downloaded on the Internet.

Inventory inventory is made to check the consistency of the available values and the correctness of accounting. This document is able to objectively reflect the actual availability of commodity and material values at all stages of their storage and movement in the enterprise.

Methodological guidelines for inventory require it to be carried out in several stages. Each is accompanied by the compilation of primary documents (order to conduct, inventory, acts). After that, the results of the audit are compared with the accounting data (collation sheets). To draw up the inventory of unfinished repairs, future expenses, availability of securities, money or strict reporting forms , unified registers are used.

Inventory inventory should be formalized strictly in accordance with the requirements of its management. Prior to the beginning of the inventory, the persons responsible for the results of its conduct must write a receipt included in the head part of the form.

Invented in two copies (one for accounting, the second for inspection bodies). It is signed by the responsible persons after a personal check of the accounting data and their comparison with the actual availability of material assets at the disposal of the organization.

Do not leave blank lines when filling out the form. The "Name of organization" field indicates the ownership form and the full name of the company (for example, the Company with the additional responsibility "Alliance"). Here, the enterprise code is also listed according to the all-Russian classifier (it is registered in accounting documents).

In the next field, it is necessary to designate a structural unit (management, shop, department). If an enterprise uses codes to designate these units, then it is necessary to specify them. Then the code on OKVED is put.

It is necessary to prescribe the basis for the inventory (order, order of the head - form N INV-22). According to this order, the official start and end dates for the inspection are set.

The column "Transaction code" is only filled in if the enterprise uses coding, otherwise a dash is inserted.

Inventory inventory requires the inclusion of values with ordinal numbers. Near each item the date of the inspection is put, and also it is indicated, in whose property the described value is located.

In column "2" the inventory is indicated by a code reflecting the remaining values (01 - fixed assets, 10 - materials, etc.).

In addition, it is necessary to list the characteristics of assets, their type, grade, units of measure, inventory numbers and passport numbers, the unit cost.

In the column "Actual availability" the sum and quantity of values are indicated, the remainders are added up. After that, the column "Total" is filled in, the signatures of the responsible persons are stamped.

Then the inventory inventory is transferred to the accounting department so that you can clarify the balances on the balance sheet. After indicating all available balances, the accountant certifies the information with his signature.

In those cases when, after drawing up an inventory, discrepancies of data are revealed, a distinctive inventory sheet (form INV-18 and -19) is compiled.

When identifying values that are damaged or unsuitable for further use in the work, finished products or materials, appropriate acts are drawn up.

In the event that the processing of data on the calculation of values is automated, the form of the inventory is issued to the commission on paper or computer media with the data already filled in columns No. 1-9. Further responsible persons of the commission enter data in column 10 on the availability of valuables.