Inventory results report (filling sample)

Not only commercial companies, but also government agencies and organizations are required to conduct an inventory. Bodies of state power, local government, management of state extra-budgetary funds, state and municipal institutions, as well as some others legal entities, exercising budgetary powers of recipients of budget funds, use special forms to formalize inventory results accounting documents. They were approved by Order of the Ministry of Finance No. 52n dated March 30, 2015.

The organizations and authorities listed above use special forms of inventory records, draw up a statement of discrepancies and a report on the results of the inventory. A sample of filling out the latter is given below.

Inventory results report form

Registration of inventory results in authorities and institutions

The procedure for conducting an inventory in government agencies and institutions is in many ways similar to the procedure for conducting an inventory in commercial organizations. An order is issued that appoints an inventory commission, preparatory measures are carried out, responsible persons give receipts stating that the property assigned to them has been written off or capitalized, and an inventory is carried out on the appointed day in the presence of all members of the commission and responsible persons.

But the inventory results are documented in other documents.

Document type	Inventory object	Form code
Inventory list	securities	0504081
	account balances Money	0504082
	debt on credits, loans (loans)	0504083
	BSO and monetary documents	0504086
	cash	0504088
	settlements with buyers, suppliers and other debtors and creditors	0504089
	calculations based on receipts	0504091
Inventory list (matching sheet)	objects of non-financial assets	0504087
	strict reporting forms and monetary documents	0504086
Statement of discrepancies based on inventory results		0504092
Inventory results report		0504835

The procedure for drawing up an act based on the results of the inventory

According to the methodological instructions approved by Order 52n, form No. 0504835 “Act on Inventory Results” is drawn up on the basis of inventory records (matching statements). This document includes three parts:

• header, where the title and code of the document, document date and title are indicated economic entity, who compiled it;
• substantive, which reflects information about the inventory carried out (the composition of the commission, objects, inspection time and inventory results);
• form, which contains the signatures of the members of the inventory commission with a breakdown and indication of positions.

The act is drawn up by the inventory commission and signed by all its members, after which it is submitted for approval to the head of the relevant institution or body.

If, as a result of the inspection, discrepancies were established between accounting data and the actual state of property and calculations, then the act on the inventory results must contain an appendix in the form of a statement of discrepancies (form 0504092). This statement shows the surpluses and shortages identified for the corresponding accounting object in their cost and quantitative terms.

As an example, we have prepared an act based on the results of the inventory.

Sample of filling out an inventory report

Inventory helps to identify theft, fraud or simply negligence workers in warehouses, workshops, and accounting departments.

As a result of negligence and incorrect accounting, confusion appears in the papers, and reconciliation makes it possible to bring into compliance actual availability and accounting on paper.

A number of standard forms for inventory acts have been developed:

Order number	Number of the standard document form	Document's name
1	2	3
1	4	commodity- material assets
2	6	inventory items that should arrive soon
3	8	Inventory act of precious metals and products made from them
4	9	Inventory act of precious stones, natural diamonds and products made from them
5	10	repairs of fixed assets started and not fully completed
6	11	Act of inventory of future expenses
7	15	cash
8	17	settlements with debtors and creditors, as well as suppliers and customers
9	24	Act on the control check of the correctness of the inventory of valuables

Conduct reconciliations and inventories for various reasons and reasons. If an inventory is evaded, an act of refusal by the financially responsible person to carry out an inventory is drawn up.

In any case, by order of the head a special commission is created, in whose presence all goods, materials or other valuables must be presented - for example, strict reporting forms. The commission draws up an inventory of what was presented, and based on the results of the work, a report is drawn up.

Inventory list of fixed assets.

Cash inventory report.

Inventory assets

This is usually annual inspection at each enterprise, the implementation period of which is November 1 of the current year.

But if a financially responsible employee resigns, he is obliged to transfer the valuables listed on his account.

Unscheduled inventory is necessary if the enterprise is liquidated or transferred to another owner, as well as in the event of theft, fire, or flooding of premises where goods or other valuables were stored.

Inventory list of inventory items.

Inventory list of inventory items accepted (handed over) for safekeeping.

Filling out a report on the balance of inventory items in the warehouse.

Box office

They take place once a quarter, also in the same cases as during the inventory of material assets, and also when changing cashier. Unexpected raids are often carried out to check cash at the cash register; this disciplines the cashier and prevents cash from being stolen.

Before starting the check, the cashier must get your affairs in order– hand over all primary expenditure and receipt orders, and make a receipt for this. Further, identified discrepancies will be considered a violation of cash accounting procedures.

Surplus cash is allowed only during the period of issuing an advance, salary, bonus, and travel allowances. All discrepancies must be reflected in the act.

Strict reporting

Strict accounting forms include a significant list valuable papers, such as shares, certificates, privatization papers, etc.

Reconciliation is done by series, numbers of types of forms. Discrepancies between listed and available securities are reflected in the act.

Inventory form for valuables and strict reporting document forms.

Accounts receivable and payable

Such a check consists of comparing the amounts subject to payments or receipts from debtors, according to primary accounting documents - acts for work performed, for the provision of services, payment for materials or equipment, as well as others for each of the legal or individuals, and these amounts according to accounting papers (read about how to draw up an act of acceptance and transfer of services provided). Identified inconsistencies must be reflected in the acts.

Certificates for the inventory report of settlements with buyers, suppliers and other debtors and creditors.

Settlements with buyers, suppliers and other debtors and creditors

In the context of this accounting, we check accounting accounts, issued for payment, and completeness of payments.

The inventory results are described in detail in certificate, which is a mandatory appendix to the act.

The act summarizes the results of all inquiries.

When are they used?

During the inventory, a inventory available tangible or intangible assets, papers, property and other things. By comparing those listed in the accounting department and those included in the inventory, that is, the existing inventory objects, what is missing or what actually exists, but does not appear on the accounting papers, is revealed.

The act is drawn up after the completion of the inventory and actual verification good, listed on the account of each financially responsible person.

How to fill?

The acts must indicate the date of preparation and the full name of the financially responsible person. Columns about composition of the commission, and the absence of a commission member and his signature is strictly prohibited.

A prerequisite for correct registration is the presence signatures of the financially responsible person present at the inspection.

Without listing the nomenclature items for which inconsistencies are identified, the act is entered test results indicating the total amount of verified valuables and shortages or surpluses. If the financially responsible person has prepared an explanation, then it is included as an appendix to the act.

Order, statement and act on conducting an inventory of production waste; instructions for filling.

About the results

Such an act is general for the enterprise and includes amount of shortages or surpluses. If the list of identified inconsistencies contains several items, then an appendix to the final report will be a statement of discrepancies for the entire organization.

The act can be printed, or it can be filled out by hand, the main thing is that there are no corrections, erasures, or putties in it.

All signatures are required– members of the commission, as well as approval by the head.

Of course, the date must be stamped.

This document gives grounds for management to draw conclusions about the degree of trust in accounting employees and those holding positions with financial responsibility, as well as punishing the guilty if serious violations are identified.

Form 0504835 of the inventory results report.

Comparison statement of inventory results of inventory items.

Comparison statement of the results of inventory of fixed assets.

On the participation of proxies

Members of the commission who will sign after checking the presence of valuables can only be reliable people with an unblemished reputation, and they must, on duty, thoroughly know the entire nomenclature so that the materially responsible person cannot convince the members of the commission that they are actually seeing another valuable material, part, equipment, securities, etc.

The commission may express its disagreement with the results of the inventory.

The commission includes at least three people. This is a representative of the accounting department, a representative of the engineering service, if this is a factory, construction site or other large enterprise, or in a small company any employee of the apparatus.

IN small businesses Any of the employees can be involved, in the absence of a separate specialist. If, immediately before the inspection, an employee included in the commission and specified in the manager’s order cannot take part due to illness, business trip or other, then another employee must be appointed instead.

Summary

Inventory is carried out according to deadlines, which are provided by law for each type. This is serious, labor-intensive work that requires attention and scrupulousness when verifying the fact of availability and accounting.

Such checks discipline employees, and also provide an opportunity to establish close to ideal order in accounting.

No one except unscrupulous or dishonest workers are particularly annoyed by checks; this necessary work, which can best be controlled and performed by specialists who are familiar with all nomenclature units.

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. Required details 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.

Today there are a large number of enterprises and organizations operating in different populated areas and in various fields of activity. To carry out work, various techniques, equipment, computers, furniture, and so on are used.

Of course, all this has some value. In order to keep records of inventory items, inventory is being taken. This process is accompanied by the preparation of various documents that have a certain structure and provide people with information that is interesting to them.

Definition

The act of inventorying valuables of a commodity-material nature is one of these documents. It must be drawn up by a special commission on. Please note that the document is prepared in form established by law, which is approved by resolution.

It is worth saying that this act is nothing more than documentary confirmation of the presence of inventory in a company or organization, its finances, as well as forms.

Despite the fact that such an act has a prescribed form of preparation, in some cases the documents may differ in content and structure. For example, such documents may include the following types acts:

• about the inventory cash desk;
• about checking debts, shortages and thefts;
• about investment materials;
• about the inventory of settlements with buyers, suppliers and other persons acting as creditors and debtors.

Thus, each of the documents of this nature corresponds to a form in a prescribed form.

Peculiarities

Speaking about documents of this type, first of all, you should mention inventory forms. Without their use, it is impossible to correctly carry out the inventory process, which is carried out in accordance with certain rules and standards. It should be noted that each stage of this procedure is accompanied by special form having an approved form.

Let's try to understand each of the documents that are needed to record the results of the inventory procedure in a company, organization or enterprise. Please note that it is extremely important to study these documents. In this case, they will be filled out correctly.

Correct filling

If the enterprise has inventory assets, then the warehouses that are assigned to them may periodically undergo an inventory process. It is worth saying that this process is complex and labor-intensive.

It should be noted that it is due to the fact that most often the goods are presented in large quantities and in a wide range. The main task set before the inventory procedure is to check whether the number of indicators corresponds to their actual purpose.

In the event that the inventory procedure of commodity and material assets is carried out, then it is necessary to carry out filling out the act in accordance with the INV-4 form. It should be noted that this form has a “standard” appearance and can be used in the process of drawing up an act for inventory of inventory items.

In addition, the document is used if there is a change in the person responsible for the values ​​in the organization. The procedure is performed during the transfer of all documents to the person appointed responsible.

In inventories of material and commodity assets, you must indicate a series of specific data. First of all, these include:

• name of the product that was shipped;
• quantity and cost of goods;
• date of shipment;
• number and list of documents that speak about accounting in accounts.

Due to the fact that this act is used in the process of inventorying the price of inventory items, it is necessary to draw up different acts for different categories of goods - for inventory items for which the payment period has not yet arrived, as well as for items of the shipped type that were not paid by the buyer on time.

If the enterprise has inventory items that were not paid on time, then the name of the buyer should be indicated in the “Notes” section. Filling out the act is applied immediately before the shipment of valuables.

This act, which involves performing an inventory of commodity and material assets, must be made in two copies. Let us note that the preparation of this document is carried out by people who act as those responsible for conducting inventory at an enterprise, organization or company.

At the final stage of compilation the document must be signed. The first copy of the completed act remains directly with the financially responsible person, and the second is given to the accounting department.

When filling out acts that involve performing an inventory, you must comply a number of rules. The correctness of the procedure for drawing up this document depends on the correctness of their observance. Here we are talking about following rules:

1. The acts must be filled out by hand or using computer technology, in specialized editors, and then printed out.
2. In any case, the signature must be written in ink or a ballpoint pen.
3. The document must not contain any corrections or errors.
4. It is impossible for the form of this act to contain lines or columns that are not filled out.
5. Valuables and their quantities must be indicated in the nomenclature, as well as in the units of measurement that are used in accounting.

When faced with the need to carry out work on drawing up an inventory report for the first time, you can use software . Today, there are a large number of specialized programs of this type that allow you to maintain inventory records and, in general, simplify the inventory process.

Process of automation of work with documentation

Due to the fact that even experienced specialists who have encountered similar work many times make mistakes when filling out such documents, those who do not have experience the likelihood of making a mistake is very high.

In order to significantly save your time on performing this procedure, you need to get rid of the errors that arise. To do this, it is recommended to use programs that involve filling out forms automatically.

Such programs, as already noted, are presented in large numbers and have many advantages. Such advantages of using software products that provide the ability to automatically fill out inventory reports for inventory items include:

1. Automatic filling of documents.
2. Adding a seal and signatures (if necessary, send via email).
3. The ability to create corporate letterheads for the organization, which will contain logos, as well as details for making payments.
4. The ability to save a document in any electronic format of interest.
5. Possibility of sending an act via email directly from the program.
6. Maintaining inventory records of available goods that are of material value.

It should be noted that such software products are most often intended not only for the automatic production of documents. Using them, it is possible to manage an entire company or organization without any problems. In addition, such programs are often associated with a server.

Thus, having logged in on a computer or mobile device, it is possible via the Internet get the information you need or take some action. Please note that the only condition in this case is the availability of Internet access.

Having correctly approached the issue of drawing up such a document as an act of inventory, it is possible to keep detailed records of all property available in an enterprise or company. Note that such programs also allow you to ensure efficient work with clients, staff, partners, and so on. Trade, financial and warehouse records will also be maintained properly.

How to avoid difficulties when compiling

As already noted, in compiling this document, There may be errors in filling out the form. First of all, this is explained by the fact that the person does not have enough experience in this matter. As a result, a lot of time is spent on the inventory process.

To avoid such a situation, it is necessary to have a specialist with experience on the staff of your organization or company. Professionals know what nuances exist in resolving this issue and, accordingly, will be able to draw up an inventory report of inventory items in a minimum period of time, as well as in full compliance with established standards.

If we are talking about a small organization that does not have such a specialist on staff, then you can always contact third party companies, providing document drafting services. It is recommended to contact reputable companies. As a rule, you can always read a lot of good reviews about their activities.

If a company values ​​its reputation, then its specialists will always be happy to provide clients with a competent and detailed answer to a question. However, in most cases, providing advice is completely free. By calling the chosen company or visiting the office in person, the client will be able to obtain the information he is interested in in full. Note that when communicating with a professional, you will immediately be able to determine his qualifications.

As you can see, drawing up an inventory of inventory items is quite a difficult task. That is why, in order to avoid difficulties in resolving this issue, it is necessary to approach it responsibly. IN otherwise, during further work there may be many different problems and difficulties that will need to be resolved very quickly.

How does inventory take place when a financially responsible person changes? Details are in this video.

As in any company, public sector institutions periodically carry out inventories. To formalize the results obtained, specialized document forms are used, used in accordance with Order of the Ministry of Finance No. 52n dated March 30, 2015. We learn about the features of one of them - form 0504835 “Act on Inventory Results” from this publication.

When the act of inventory results is applied f. 0504835

The algorithm for performing an inventory of assets is identical for commercial companies, government agencies, and government institutions. It happens in stages, in the following order:

• by order of the institution, the head appoints an inventory commission;
• Preparations for the event are being carried out (the necessary documents are drawn up source documents for the receipt and expenditure of assets, accounting balances are compiled);
• accountable persons draw up receipts confirming the presence of property in custody;
• On the day appointed by order, an inventory is taken. It is necessary for the commission to participate in in full force and the presence of accountable persons.

Compliance with the listed stages is mandatory, since ignoring any of them may lead to a protest against the results. Only the forms of inventories by type of property differ from the general procedure for registration, and the results of the inventory are documented in an act of form 0504835.

Inventory results report: design features

Form No. 0504835 is drawn up on the basis of completed inventory records. The act consists of three parts:

• header with the name and code of the document, the name of the entity that executed the act, the date of preparation;
• the content part, where a block of information about the inventory is recorded. It lists the members of the commission, the objects of the inspection and its results;
• the formal part, i.e., the signatures of the members of the inventory commission with a transcript of the signatures and an indication of positions.

The completed document is submitted for approval to the head of the institution or government agency. Inventory results report – a fairly convenient and understandable form that summarizes the results obtained.

Inventory results report: sample filling

Inventory lists are compiled for accountable persons, areas and accounting accounts. That is, if one employee, being a materially responsible person, is responsible, for example, for the safety of non-financial assets (inventory and materials) in a warehouse and in operation, then inventory records are compiled separately for each area, and the inspection results are combined in a report on results of the inventory, an example of which we present to the reader. If there are no discrepancies between the registration data and the actual availability of the check, then the report of form 0504835 is drawn up on the basis of the inventories.

If, during the inspection, discrepancies were found between the availability of property and accounting data, then a statement of discrepancies (form 0504092), attached to the corresponding inventory, is attached to the inventory results report. It demonstrates the identified discrepancies for each item, establishing surpluses and shortages in quantitative and monetary terms. And in this case, in addition to the inventories, the results of the statement must be included in the act. We offer an example of filling out the document:

The completed act is signed by the members of the commission and approved by management. In case of discrepancies, the responsible person writes an explanatory note, which is also attached to the act. Depending on the established results, the manager makes a decision: surpluses are credited, and shortages, as a rule, are recovered from the guilty parties.