Technology for conducting inventory of fixed assets. Inventory: step-by-step instructions

Accounting and reporting may be correct on paper, but their accuracy can only be determined through inventory. This article will help you remember important points and prevent or correct possible errors.

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Inventory is a mandatory annual procedure for all enterprises without exception. The main goal is to check the compliance of accounting data with the actual situation. But not all organizations understand the importance of taking inventory, turning it into a formality. However, only during this procedure can it be possible to identify surpluses or shortages of property, establish the actual condition of objects, streamline property relations, assess the validity of debt reflected in accounting, identify the possibility of reducing costs, adjust accounting, and, most importantly, minimize tax risks.

Cases when an inventory is required:

• when transferring property for rent, redemption, sale, as well as during the transformation of a state or municipal unitary enterprise;
• before compilation;
• when changing financially responsible persons;
• when facts of theft, abuse or damage to property are revealed;
• in the event of a natural disaster, fire or other emergency situations caused by extreme conditions;
• during reorganization or liquidation of the organization;
• other cases provided for by law.

If the inventory was carried out no earlier than October 1 of the reporting year, then there is no need to repeat this procedure before drawing up the annual balance sheet.

Fixed assets must be inspected once every three years (clause 27 of the Regulations on accounting and reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n.)

In addition, the head of the organization has the right to independently appoint an inventory. To do this, he needs to determine the number of these activities in the reporting year, their dates, the list of inspected property and financial obligations for each of them (clause 2.1, clause 2 of the Inventory Guidelines).

What needs to be checked during inventory?

All property and all types of financial obligations are subject to inventory, regardless of its location, that is, not only for the parent enterprise, but also for its divisions.

It is imperative to check:

• intangible assets;
• fixed assets;
• financial investments;
• inventory items;
• work in progress and deferred expenses;
• cash, monetary documents and strict reporting document forms;
• settlements with suppliers, buyers, tax authorities and funds, settlements with other debtors (creditors);
• reserves for future expenses and payments, estimated reserves;
• assets and liabilities of the company.

Please note that you need to check not only the property that belongs to the company. Inventory is also subject to values ​​recorded in off-balance sheet accounts for which the company does not have ownership rights (for example, leased fixed assets; goods received for safekeeping; materials accepted for processing, etc.).

Inventory procedure

The procedure for conducting an inventory of the organization’s property and liabilities must be prescribed in the accounting policy (clause 3 of article 6 of Federal Law No. 402-FZ).

Yulia Busygina, head of accounting education at Kontur.School, comments:“Non-mandatory cases of inventory are recorded in the accounting policy. Indicate the cases, deadlines, and composition of the inventory commission. Cases where inventory is required by law do not need to be recorded in the accounting policy.”

Main stages of inventory:

1. Preparatory stage:

• preparation of an order to conduct an inventory;
• formation of an inventory commission;
• determining the timing and types of inventory property;
• receiving receipts from financially responsible persons, etc.
• printout of inventory lists of inventory items (form No. INV-3) separately for each financially responsible person.

The main document that determines the procedure for conducting an inventory is the Methodological Instructions for Inventorying Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49. They also contain forms for recording inventory results, which are approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 (as amended on March 27, 2000).

2. Weighing, measuring, counting, identifying and checking the actual availability of property and liabilities, as well as drawing up inventories.

3. Comparison of inventory data with accounting data: discrepancies are identified, matching statements are compiled and the reasons for the discrepancies are determined.

4. 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.

When correcting errors based on inventory results, you need to follow two rules:

• Firstly, the inventory must be completed before the reports are signed and submitted to the tax office.
• Secondly, error correction entries are dated to the end date of the inventory count or December 31 of the reporting year.

Changes cannot be made to the approved and submitted financial statements. In such a situation, all errors are corrected this year.

Surplus property identified

Often, during an inventory, “extra” inventories and, oddly enough, even fixed assets are identified. The reasons may be errors made during previously carried out control and accounting activities.

In accounting, surplus property is accounted for at market value (excluding VAT and excise taxes), which affects the amount of taxation. They are credited on the date of the inventory and the corresponding amount is reflected as part of other income (clause 29 of the Methodological Instructions for Inventory).

Identified surpluses are subject to reflection on the following accounting accounts: in the debit of the corresponding account of material assets (01 “Fixed assets”, 10 “Materials”, 41 “Goods”, 43 “Finished products”) and in the credit of account 91-1 “Other income” .

During the inventory, surplus goods were identified at a market value of 15,000 rubles.

The accountant makes the following entry:

Debit 41 Credit 91-1- 15,000 - the cost of surplus goods is included in non-operating income

The organization, during its annual inventory, identified surplus building materials. The market value of these materials is 20,000 rubles. Based on the decision of the inventory commission, the accountant made the following entry:

Debit 10 Credit 91-1- 20,000 - surplus construction materials are taken into account

In addition, it is necessary to establish the reasons for the occurrence of surpluses and the perpetrators (clause 5.1 of the Inventory Guidelines).

If materials or goods identified during the inventory are illiquid, or, simply put, damaged, or there are other reasons that do not allow them to be sold, for example, spare parts for equipment that is no longer produced, goods that have gone out of fashion, etc., then they should also be written off, reflected in the accounting records: Debit 91 Credit 10.

In tax accounting, income in the form of the value of surplus inventories and other property that are identified as a result of inventory is recognized as non-operating income (clause 20 of Article 250 of the Tax Code of the Russian Federation). Surpluses are also accounted for at market value (excluding VAT and excise taxes) (clauses 5 and 6 of Article 274 of the Tax Code of the Russian Federation).

Responsibility for failure to take inventory

The law does not provide for liability for failure to carry out an inventory. However, the inspection may fine you for unreliable accounting and reporting data (Article 120 of the Tax Code of the Russian Federation; Article 15.11 of the Code of Administrative Offenses of the Russian Federation). True, to do this she will have to find the discrepancies between the credentials and the real ones herself. Although this is not easy to do in previous periods, it is not impossible.

We recommend watching the recording of the webinar "". The lecturer will use practical examples to show how to make adjustments in accounting if surpluses or shortages are identified during inventory. He will also examine the most controversial and challenging issues that arise during the inventory process.

Inventory is carried out annually in accordance with Methodological guidelines for inventory of property and financial obligations and on the basis of a written order from the manager (Form No. INV-22).

Inventory is required before preparing annual reports.

Before starting the inventory, the following is checked:

1. inventory cards, inventory books, inventories and other analytical accounting registers;
2. technical passports or other technical documentation;
3. documents for fixed assets leased or accepted by the organization for storage.

When making an inventory of fixed assets, the commission inspects the objects and enters in the inventory (Form No. INV-1) their full name, purpose, inventory numbers and main technical or operational indicators.

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

For fixed assets that are not suitable for use and cannot be restored, the inventory commission draws up a separate inventory indicating the time of commissioning and the reasons that led these objects to be unusable (damage, complete wear and tear, etc.).

Simultaneously with the inventory of own fixed assets, fixed assets in custody and leased are checked. A separate inventory is drawn up for these objects.

For property, during the inventory of which deviations from accounting data were identified, matching statements are compiled (Form No. INV-18). The comparison statements reflect the results of the inventory, that is, the discrepancies between the indicators according to accounting data and the data of inventory records.

Discrepancies identified during the inventory are adjusted in the following order:

• fixed assets that are in surplus are subject to capitalization at market value and included in other income of the organization in account 91;
• shortages are attributed to those responsible. In cases where the perpetrators are not identified or the court refuses to recover from the perpetrators, losses from shortages and damage are written off as expenses. Accounting for shortages is kept on account 94 “Shortages and losses from damage to valuables”

The results of the inventory must be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual accounting report.

Correspondence of accounts for accounting of inventory results:

They constitute a significant part of the property that allows us to produce products, fulfill production plans and

carry out profitable activities. These are buildings, structures, machines, mechanisms, transport and equipment, i.e. all objects used (for more than a year) in the economic process. Taking into account the need to ensure control over the safety of these objects, the current legislation has approved a methodology and developed the main stages of conducting an inventory.

Purpose of inventory

Inventory of fixed assets is aimed at monitoring the safety of objects, identifying losses, shortages or unaccounted for units. All types of property are subject to it, including those not owned by the company, but taken into account in the financial statements. For example: objects accepted for storage under a contract, available leased funds, property received for installation, as well as not accounted for various reasons.

When is an inventory taken?

The manager regulates the inventory and determines its timing. However, an inventory must be carried out:

- at the end of the financial year;

— when changing employees responsible for the safety of objects;

— when identifying facts of theft of fixed assets;

— in the event of force majeure, for example a natural disaster resulting in partial or complete destruction of property.

Often, an inventory of fixed assets is necessary when introducing new accounting and enterprise management programs.

Powers and composition of the inventory commission

The commission is appointed by order of the head of the company. The inventory is carried out, as a rule, under the chairmanship of the chief engineer or deputy chief. The commission includes employees of the accounting and technical departments - engineers, technologists, and production specialists. In the order, the manager determines the time frame for the inventory, its start and end dates. If necessary, the commission may include employees of the internal audit service (if available) or a representative of an independent audit firm. For the participation of an external auditor in inventory

a service agreement must be drawn up and a power of attorney must be presented. It should be remembered that the absence of any member of the commission casts doubt on the authenticity of the inventory results. They may be declared invalid.

Preparation of inventory lists

Records of the actual availability of property are entered in the inventory of a unified form approved by the State Statistics Committee of Russia. Today, current legislation does not require registration of inventory results on exactly such forms; companies can develop their own forms containing the necessary details and approved by the head of the company. However, the use of unified forms by an enterprise is most appropriate: they take into account all the necessary fields and details.

Preparing for inventory

The inventory is preceded by the commission receiving a receipt from the person responsible for the safety of the property, which confirms the registration of transactions for the movement of fixed assets in accordance with the law. All unified forms of inventory records, including the INV-1 form, already contain the text of the receipt. On all recent accounting documents that have not been accounted for, the chairman of the commission makes a note “Before the audit” with a date and signature.

Inventory procedure

The actual inventory of fixed assets consists of inspecting the presented property objects, entering information on them into the inventory: name and purpose, inventory and serial numbers, year of manufacture and number of objects. The “actual availability” column indicates all objects available at this

production site, regardless of whether they are included in the accounting records. When identifying fixed assets, data about which is not available in accounting, they should be entered into the inventory and subsequently the market value of the object should be determined for inclusion in the company’s fixed assets. Inventory of fixed assets should be carried out with the preparation of a separate inventory for each production site in the context of the areas of responsibility of accountable persons. Separate inventories are compiled for OS objects:

Not suitable for further use, indicating the reasons;

Being in custody or under lease, indicating the grounds - agreements for storage or use of leased property and appendices to it.

Inventory lists are drawn up in 2 copies. The inventory results are confirmed by the signatures of commission members and accountable persons. The first copy is transferred to the accounting department for further processing, drawing up a matching statement and conducting accounting operations. The second copy of the inventory remains with the accountable person. If there are leased or stored objects, a third copy of the inventory is drawn up, which is signed and sent to the lessor or bailor.

Accounting for inventory results

If differences arise between the actual availability of fixed assets and the accounting records, a comparison sheet of the INV-18 form is drawn up, where positions with established discrepancies are indicated and shortages and surpluses of property items are identified in quantitative and cost terms.

To summarize the discrepancies in the groups of shortages and surpluses identified during the inventory, use the statement of results identified by the inventory (form No. INV-26). It groups information according to discrepancies between actual and accounting balances and, guided by company policy, reflects the results in accounting.

Reflection of inventory results in accounting

When identifying unaccounted for fixed assets, it is necessary to capitalize them at their original cost, determined by current market prices, increasing the company’s other income by this amount. Tax accounting recognizes the value of surplus property identified during the inventory process as part of non-operating income. When a shortage of fixed assets is established, the financially responsible person explains this fact in writing. The head of the organization, based on the explanations provided, makes a decision to write off the missing item and assign the amount of damage to:

For recovery when the culprit is identified;

For losses of the enterprise if it is impossible to identify the culprit (for example, in case of theft) with documentary evidence of this fact. They may serve as a decision of investigative or judicial authorities.

If it is impossible to identify the perpetrators, damage from writing off shortages of fixed assets in accounting is taken into account as part of other expenses. Tax accounting recognizes them as non-operating expenses, provided the fact of theft is confirmed.

When all the documents are completed and the inventory of fixed assets is completed, the postings of the above transactions in accounting are reflected as follows:

D-t 08 K-t 91.1 increase in the amount of unaccounted fixed assets;

D-t 01 D-t 08 - entering the value of unaccounted property into the OS;

D-t 02 K-t 01.2 - write-off of depreciation accrued on the missing object;

D-t 94 K-t 01.2 - write-off of the residual value of the missing object;

Dt 73.2 Dt 94 - the amount of damage is attributed to the guilty person;

D-t 50,51,70 K-t 73.2 - the amount of damage was paid to the cash desk, to the company’s account or deducted from the employee’s salary;

D-t 91.2 D-t 94 - damage from shortages in the company associated with the impossibility of identifying the culprit was written off.

So, an inventory of fixed assets is a procedure necessary not only to maintain the safety of the enterprise’s property, but also for the timely disposal of idle facilities not involved in the production process, which affect the amount of property tax and the level of profit in the company.

The inventory is regulated by articles of Federal Law No. 402-FZ “On Accounting”, the Regulations on Accounting and Financial Reporting in the Russian Federation, approved by Order No. 34n of the Ministry of Finance of Russia.

The procedure for conducting an inventory of property and financial obligations of an organization 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 in its work, the organization will be able to correctly draw up all the documentation necessary as part of the inventory in accordance with the requirements of current legislation.

How often should an inventory of assets 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, which was carried out starting from October 1 of the reporting year. At the same time, OS Inventory can be carried out once every three years;

when changing financially responsible persons. In this case, an inventory is carried out only of the property that was entrusted to the financially responsible person;

when facts of theft or damage to property are revealed;

in the event of a natural disaster, fire or other emergency;

upon liquidation or reorganization of an organization.

Inventory procedure

Inventory is carried out in several stages.

Step 1. Creation of an inventory commission

The creation of an inventory commission is formalized by order (resolution, resolution) of the head of the organization (clause 2.3 of the Methodological Instructions for Inventory).

The unified form of this order (Form N INV-22) was approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88.

Any employee of the organization can be included in the inventory commission. The members of the commission are usually:

representatives of the organization's administration;

accounting service employees (for example, deputy chief accountant, accountant for an individual participant);

other specialists (technical (for example, engineer), financial (for example, head of the financial department), legal (for example, lawyer) and other services).

Financially responsible persons cannot be members of the inventory commission, but their presence when checking the actual availability of property is mandatory.

The commission must include at least two people.

In addition to the composition of the inventory commission, this order also indicates the timing and reasons for the inventory, the property being inspected and obligations.

After the order is approved by the general director, this document must be signed by the chairman and members of the inventory commission.

The order to carry out an inventory is registered in the journal for monitoring the implementation of orders (decrees, orders) to carry out an inventory, which can be drawn up in form N INV-23 (clause 2.3 of the Methodological Instructions for Inventory).

Step 2. Receiving the latest incoming and outgoing documents

Before checking the actual availability of property, the inventory commission must obtain the latest receipts and expenditure documents at the time of the inventory.

The received documents are certified by the chairman of the inventory commission with the indication “before the inventory on “__” __________ 201_,” which is the basis for the accounting department to determine the balance of property by the beginning of the inventory according to accounting data (clause 2.4 of the Methodological Instructions for Inventory).

Step 3. Receiving receipts from financially responsible persons

A receipt issued by the financially responsible person before the start of the inventory is provided to the inventory commission on the day of the inspection and confirms the fact that by the beginning of the inventory, all expenditure and receipt documents for the property were handed over by the financially responsible person to the accounting department or transferred to the commission, all valuables received under their responsibility, capitalized, and those that retired were written off.

Step 4. Verification and documentary evidence of the presence, condition and valuation of assets and liabilities

The inventory commission determines:

names and quantities of property (fixed assets, inventories, cash on hand, documentary securities) available in the organization, including leased property, by physical counting (clause 2.7 of the Inventory Guidelines). At the same time, the condition of these objects is checked (whether they can be used for their intended purpose);

types of assets that do not have a tangible form (for example, intangible assets), - by reconciling documents confirming the organization’s rights to these assets (clauses 3.8, 3.14, 3.43 of the Inventory Guidelines);

composition of receivables and payables - by reconciling with counterparties and checking documents confirming the existence of an obligation or claim (clause 3.44 of the Inventory Guidelines).

The inventory commission enters the received data into inventory records (acts). After this, financially responsible persons must sign in the inventory records (acts) that they were present during the inventory (clauses 2.4, 2.5, 2.9 - 2.11 of the Inventory Guidelines).

Step 5. Reconciliation of data in inventory records (acts) with accounting data

After this, the received data in inventory records (acts) is verified with accounting data.

If surpluses or shortages are identified during the inventory, then a matching statement is drawn up, which indicates the discrepancies (surplus, shortage) identified during the inventory. It is compiled only for those properties for which there are deviations from the accounting data.

To document the conduct and results of the inventory, you can use the following forms of documents:

for OS - Inventory list of OS (form N INV-1) and Comparison sheet of inventory of OS (form N INV-18);

for goods and materials - Inventory list of inventory items (Form N INV-3); Inventory report of shipped inventory items (form N INV-4) and Comparison sheet of inventory results (form N INV-19);

for deferred expenses - Inventory report of deferred expenses (Form N INV-11);

at the cash desk - Cash Inventory Report (Form N INV-15);

for securities and BSO - Inventory list of securities and forms of strict reporting documents (Form N INV-16);

for settlements with buyers, suppliers and other debtors and creditors - Inventory report of settlements with buyers, suppliers and other debtors and creditors (form N INV-17).

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 the results of the inventory do not reveal any discrepancies, this fact should also be 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 should be reflected in the accounting records 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 attributed to 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):

if the person responsible for the shortage is identified, recovery will be made from that person;

• if the person responsible for the shortage has not been identified, it is written off as other expenses.

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):

or recognition of the amount of damage as guilty (for example, on the date of concluding an agreement with the employee on voluntary compensation for damage);

or the entry into force of a court decision to recover the amount of damage from the perpetrator.

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):

or a decision to suspend the preliminary investigation in a criminal case due to the fact that the person to be charged as an accused has not been identified;

or a document from the competent authority confirming that the shortage was caused by an emergency.

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:

or a certificate compiled by the organization itself based on available information on prices for the same property (for example, from the media);

or a report from an independent appraiser.

The accounting entry will be as follows.

However, regardless of the adopted accounting policy, according to paragraph 2 of Article 12 of the Law “On Accounting”, an inventory is mandatory (see box “Regulatory Documents”).

In accordance with paragraph 1.6 of the Guidelines for taking an inventory of property and financial obligations in the event of collective (team) financial liability, inventories are carried out when there is a change in the team leader (foreman) or dismissal of more than 50% of the team’s employees, as well as at the request of one or more members of the team (team).

Thus, at least one inventory must be carried out at the warehouse during the year - before drawing up annual reports. Naturally, the more often inventories are carried out, the more accurate the accounting data and the clearer the “photograph” of the property status of the enterprise. However, it is worth keeping in mind that this process is expensive, associated with the intense and monotonous work of a large number of employees (and not only warehouse workers). Moreover, often carrying out an inventory makes it very difficult, or even completely paralyzes, the work of the warehouse. Therefore, although no one questions the effectiveness of inventory as a commodity accounting tool, it should still be used with caution.

In addition to the inventory itself, control checks of its results are also carried out. The need for this no less complex procedure arises when one of the interested parties does not agree with the results of the inventory or when the initiative for verification comes from the outside (for example, at the request of the parent organization of the holding).

Very often, inventory means a prompt, random check of goods, for example, when analyzing a customer’s complaint about a shortage during delivery. This kind of inventory is an equally interesting topic that requires special attention. However, in our article we will be interested only in product inventories, which are carried out by order of the manager, and checks based on the results of such inventories.

Preparing for inventory

When organizing inventory and control checks of stocks, it is necessary to take into account the structure of the warehouse, since warehouses of enterprise divisions can be independent accounting units or be part of other accounting units. The classification of warehouses as independent accounting units is determined by the head of the organization on the recommendation of the chief accountant (or accountant - in the absence of a chief accountant position on staff). In departments whose warehouses are not independent accounting units, inventory in warehouses is carried out simultaneously with inventory of work in progress.

The procedure for conducting inventories in an organization involves the creation of an inventory commission consisting of the head of the enterprise or his deputy (chairman of the commission), the chief accountant, heads of structural divisions (services), and representatives of the public. The commission also includes representatives of the security service, technologists (logistics) and other specialists. Alternatively, employees of the enterprise’s internal audit service or independent audit organizations can be invited to conduct the inventory. The absence of at least one member of the inventory commission during the inventory serves as grounds for declaring the inventory results invalid.

Such a commission works constantly, including during the inter-inventory period, ensuring the completeness and accuracy of the reflection of data on the actual balances of fixed assets, inventories, goods, cash, other property and financial obligations included in the inventories and acts. The tasks of the commissions also include determining specific names, types, groups of stocks of goods subject to inspection, as well as the timing of the inspection.

The personnel of the permanent inventory and working (counting) commissions is approved by the head of the enterprise, about which an administrative document is issued in the form INV-22 - Order (resolution, instruction) on conducting an inventory. The document on the composition of the commission (order, resolution, instruction) is registered in the Logbook for monitoring the implementation of orders (decrees, instructions) to conduct an inventory in the INV-23 form.

The head of the organization also has the responsibility to create conditions for an accurate and complete calculation of the actual availability of goods within the established time frame, to provide the commission with employees and equipment for rehanging, counting and moving goods. The results of the inventory must be reflected in the accounting and reporting of the month in which it was completed, and the results of the annual inventory - in the annual financial statements.

Carrying out an inventory

Before checking the actual availability of property, the commission must receive the latest incoming and outgoing documents or reports on the movement of goods and funds at the time of inventory. The chairman of the inventory commission endorses all incoming and outgoing documents attached to the registers (reports), indicating “before inventory on (date),” which should serve as the accounting department’s basis for determining the balance of goods by the beginning of the inventory according to accounting data.

According to the same Methodological Instructions for the inventory of property and financial obligations, financially responsible persons give receipts stating that by the beginning of the inventory, all expenditure and receipt documents for the goods have been submitted to the accounting department or transferred to the commission and all goods received under their responsibility have been capitalized, and the disposed assets are written off as expenses. The receipt form must be attached to the inventory forms. Checking the actual availability of goods is carried out only with the direct participation of financially responsible persons.

When inventorying a large number of weighted goods, the sheets of plumb lines are kept separately by one of the members of the working (counting) commission and the materially responsible person (forms INV-3 “Inventory list of inventory items” or INV-5 “Inventory inventory of inventory items accepted at responsible storage"). Inventory must be filled out in ink or ballpoint pen clearly and clearly, without blots or erasures. The names of the goods being inventoried, their quantity and expiration date are indicated in the inventory according to the nomenclature, and in the units of measurement used in accounting.

Errors are corrected in all copies of the inventory by crossing out incorrect entries and placing the correct ones above them. All corrections made must be agreed upon and signed by all members of the counting commission and materially responsible persons. Please note that in no case should you leave blank lines in the inventory (such lines are crossed out on the last pages).