Inventory of material stocks. Inventory inventory technology Inventory inventory technology

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Federal Agency for Education

State Educational Institution "St. Petersburg State Polytechnic University"

Cheboksary Institute of Economics and Management (branch)

Department of Accounting, Analysis and Audit

Course work

course: "Accounting"

on the topic: Inventory of inventories

Completed by a student

Correspondence department

Course 3-080105 school specialty

Finance and credit

Pavlova Nadezhda Anatolievna

Checked by teacher

Tsapulina F.Kh.

Cheboksary 2011

Plan

Introduction

1. Inventories and the concept of inventory

1.1 The concept of inventories and their assessment

1.2 Regulatory framework

2. Inventory of inventories

2.1 Inventory as a method of primary observation

2.2 Conducting an inventory of inventories

2.3 Accounting for inventory results

Conclusion

List of used literature

Introduction

Inventories are part of working capital, their competent, systematic accounting is a guarantee of effective enterprise management. The lack of reliability of data on the availability and movement of inventories can lead to incorrect management accounting and, as a result, to losses.

The costs of inventories serve as the basis and are a necessary condition for the implementation of the program for the production and sale of products, reducing its cost. Of particular importance is the use of inventories and their consumption.

The volume of production and the improvement of its quality largely depend on the provision of the enterprise with inventories and the efficiency of their use. Inventories make up a significant amount in the assets of the enterprise; according to their classification, they represent a large number of different types and names.

The amount of value added tax, production cost, financial result, taxable profit, and the amount of income tax depend on the objectivity and reliability of information generated at the site of accounting for inventories.

All of the above determines the relevance of the topic of the course work.

The purpose of the study in the course work is to study the procedure for assessing and documenting the movement of inventories.

Object of study - manufacturing enterprise LLC "Source"

The subject of the study is the sources of educational and scientific literature on the topic of work, legal documents, accounting policies, reporting on accounting.

1. Inventories and the concept of inventory

inventory inventory

1.1 The concept of material - productionwater reserves and their assessment

Typically, inventories make up the majority of an organization's assets. Large volumes of materials, a variety of nomenclature, many suppliers and constantly changing prices make this site quite difficult.

Normative documents regulating the procedure for accounting and tax accounting inventories of the organization are:

Guidelines on accounting for inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n;

Regulation on accounting "Accounting for inventories" PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n;

Tax Code of the Russian Federation (Ch. 25).

Under inventories (IPZ) should be understood as assets: used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services); used for the management needs of the organization or sale.

In PBU 5/01, among the types of inventories, there are:

1. Finished products, which are the end result of the production cycle and intended for sale.

2. Goods purchased or received from other legal or individuals and intended for sale.

Inventory does not include assets used in the production of products, performance of work or provision of services or for the management needs of the organization for more than 12 months or the normal operating cycle (if it exceeds 12 months), as well as assets characterized as work in progress.

Depending on the role in the production process, materials can be divided into two groups:

1. Raw materials and basic materials are the objects of labor that form the basis (substance) of the product. Raw materials include products from the extractive industries and Agriculture. The group of basic materials includes semi-finished products received from subcontractors (for example, parts).

2. Auxiliary materials - do not form the material basis of the product, their main task is to give new qualities to the product, maintenance and care of tools, ensuring normal working conditions.

The chart of accounts for accounting for inventories provides for the following accounts:

10 "Materials";

15 "Procurement and acquisition material assets";

16 "Deviation in the value of material assets."

An entity can choose one of two ways to value inventory when it is acquired:

1. at actual cost;

2. at discount prices (using accounts 15 and 16).

In accordance with PBU 5/01, inventories must be accepted for accounting at actual cost.

The actual cost of inventories purchased for a fee is the amount of the organization's actual costs for the acquisition, excluding value added tax and other refundable taxes (except as otherwise provided by the legislation of the Russian Federation).

The actual costs for the acquisition of MPZ include:

Amounts paid in accordance with the contract to the supplier (seller); - amounts paid to organizations for information and consulting services related to the acquisition of inventories;

Customs duties;

Non-refundable taxes paid in connection with the acquisition of a unit of inventory;

Fees paid to an intermediary organization through which inventories are acquired;

The costs of procurement and delivery of inventories to the place of their use, including insurance costs. These costs include, in particular, the cost of procurement and delivery of inventories; costs for the maintenance of the procurement and storage unit of the organization; costs for transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories established by the contract; accrued interest on loans provided by suppliers (commercial loan); interest accrued before accounting for inventories borrowed funds if they are involved in the acquisition of these stocks;

The cost of bringing inventories to a state in which they are suitable for use for the planned purposes. These costs include the costs of the organization for processing, sorting, packing and improving the technical characteristics of the received stocks, not related to the production of products, the performance of work and the provision of services;

Other costs directly related to the acquisition of inventories.

The list of costs is open, that is, it provides for the possibility of inclusion in actual cost Inventory of individual expenses directly related to their acquisition. General business and other similar expenses are not included in the actual costs of acquiring inventories, except when they are directly related to the acquisition of inventories.

The actual cost of inventories in their manufacture by the organization itself is determined based on the actual costs associated with the production of these reserves. Accounting and formation of costs for the production of inventories is carried out by the organization in the manner established for determining the cost of the relevant types of products.

The actual cost of inventories contributed as a contribution to the authorized (share) capital of the organization is determined based on their monetary value agreed by the founders (participants) of the organization, unless otherwise provided by the legislation of the Russian Federation.

The actual cost of inventories received by the organization under a donation agreement or free of charge; as well as remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting. organization.

The value of assets transferred or to be transferred by an entity in exchange for other property is determined by reference to the price at which, in comparable circumstances, the entity would normally measure the value of similar assets.

Transportation and other costs associated with the exchange are added to the cost of the received stocks directly or are preliminarily included in the composition of transportation and procurement costs, unless otherwise provided by the legislation of the Russian Federation.

The actual cost of inventories, regardless of the methods of their receipt, also includes the actual costs of the organization for their delivery and bringing them into a condition suitable for use.

An organization engaged in trading activities may include the costs of procurement and delivery of goods to central warehouses (bases), incurred before they are transferred for sale, to be included in the cost of sale.

Goods purchased by an entity for sale are valued at their acquisition cost. A retailer is allowed to evaluate the purchased goods at the sale value from separate account markups (discounts).

Inventory reserves that do not belong to this organization, but are in its use or disposal, are taken into account on off-balance accounts in the assessment provided for in the contract, or in the assessment agreed with their owner.

In the absence of a price for these reserves in the contract or a price agreed with the owner, they may be taken into account at a conditional valuation.

Inventory belonging to the organization, but on the way or transferred to the buyer on bail, are taken into account in accounting in the assessment provided for in the contract, with subsequent clarification of the actual cost.

The actual cost of inventories, in which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation.

Inventories at the end of the reporting year are reflected in balance sheet at a cost determined on the basis of the methods used for estimating reserves.

1.2 Regulatory framework

Accounting for inventories is carried out in accordance with normative documents with different status.

1st level

Legislative acts, decrees of the President of the Russian Federation and resolutions of the Government regulating directly or indirectly the organization and maintenance of accounting and auditing in an organization

2nd level

Standards (regulations) on accounting and reporting

4th level

Working documents on accounting of the enterprise itself (accounting policy of the organization, working chart of accounts, workflow schedule, etc.)

Main normative act Level 1 is the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ. This Law defines the legal basis of accounting, its content, principles, organization, composition of economic entities that are obliged to keep accounting records and provide financial statements.

Normative documents of the 2nd level - accounting standards, which are defined as a set of basic rules that establish the procedure for accounting and valuation of a particular object or their combination. Accounting standards (regulations) are designed to concretize the law "On Accounting".

Of particular importance is the provision Accounting policy organization” (PBU 1/98), since it sets out the basic principles of accounting. With regard to inventories in financial statements subject to disclosure, taking into account materiality, at a minimum, the following information:

On methods for assessing inventories by their groups (types);

On the consequences of changes in the methods of estimating inventories;

On the value of inventories pledged;

On the size and movement of reserves for the depreciation of material assets.

Accounting Regulation PBU 5/01 “Accounting for Inventories” defines the concept, composition, methods for evaluating and reflecting inventories in financial statements.

According to paragraph 5 of PBU 5/01, accounting for inventories during their acquisition and procurement is carried out in one of the following ways:

At the actual cost of acquisition (procurement) - reflected on account 10 "Materials";

At accounting prices (planned cost of acquisition or procurement). The latter method provides for the accounting of inventories using account 15 “Procurement and acquisition of material assets” and account 16 “Deviation in the cost of material assets”.

When choosing a method for accounting for the acquisition and procurement of inventories, one should take into account the frequency of receipt of stocks, the conditions for their delivery, the cost of services associated with their acquisition and procurement, etc.

According to RAS 5/01, inventories include the following part of the organization's property:

Used in the manufacture of products, performance of works and provision of services intended for sale;

Intended for sale;

Used for administrative needs.

Paragraph 6 of PBU 5/01 states that the actual costs of acquiring inventories can be:

Amounts paid in accordance with the contract to the supplier (seller);

Amounts paid to organizations for information and consulting services related to the acquisition of inventories;

Customs duties;

Non-refundable taxes paid in connection with the acquisition of a unit of inventory.

It is allowed to determine the actual cost of inventories written off to production in accordance with paragraph 58 of the Regulation on accounting and financial reporting in Russian Federation and paragraph 16 PBU 5/01 using one of the following methods for estimating reserves:

a) at the cost of each unit

Inventories used by the organization in a special way (precious metals, precious stones, etc.), or stocks that cannot normally replace each other, can be valued at the cost of each unit of such stocks.

According to clause 74 of the Methodological Guidelines for Accounting for Inventories, when writing off (issuing) materials at the cost of each unit of inventory, two options for calculating the cost of a unit of inventory can be used: - including all costs associated with the acquisition of the inventory; - including only the cost of stock at the contract price (simplified version).

The use of a simplified version is allowed if there is no possibility of directly attributing transport, procurement and other costs associated with the acquisition of inventories to their cost (for example, in the case of a centralized supply of materials).

In this case, the amount of deviation (the difference between the actual costs of purchasing the material and its contract price) is distributed in proportion to the cost of written-off (issued) materials, calculated in contract prices;

b) at average cost

Inventories can be estimated by the organization at the average cost, which is determined for each type (group) of stocks as the quotient of dividing the total cost of the type (group) of stocks by their quantity, respectively, consisting of the cost and quantity of the balance at the beginning of the month and of the received stocks this month.

In other words, the evaluation of materials when they are written off to cost at the weighted average cost is based on the use of calculations and the determination on their basis of the average cost of a unit of each type of materials that had movement in the reporting month (period) of materials, both remaining unused at the end of the month (period), and released for construction work and other needs;

c) at the cost of the first acquisitions (FIFO method)

Evaluation of inventories can be carried out at the cost of the first acquisition of inventories (FIFO), which is based on the assumption that material resources are used within a month and another period in the sequence of their acquisition (receipt), that is, resources that are the first to arrive into production, should be valued at the cost of the first acquisitions, taking into account the cost of inventory at the beginning of the month. When applying this method, the assessment of material resources in stock (in stock) at the end of the month is carried out at the actual cost of the latest acquisition of material resources, and the cost of sales of products (works, services) takes into account the cost of the earliest acquisition of material resources.

As stated in clause 4.14.4 of the Standard Guidelines for planning and accounting for the cost of construction work, the method of writing off materials at the cost of the first purchases of materials provides for accounting for their procurement during the month (period) at the actual cost, and when using materials for construction work and for other needs, the write-off is made at the cost of materials for the first purchases in the reporting month (period), taking into account the cost of materials registered at the beginning of the reporting month (period), that is, the cost of materials not used at the end of the reporting month is first determined based on their quantity and assumption that their cost consists of the cost of recent purchases of materials. The cost of the materials used is determined by subtracting from the cost of the remaining materials at the beginning of the reporting month (period), taking into account the cost of the materials received, attributable to the balance of materials at the end of the month (period). The distribution of the cost of the materials used for the accounts of their use is made on the basis of the average cost of a unit of each type and the amount of materials used for production or other needs;

d) at the cost of the latest acquisition of inventories (LIFO method)

The valuation of inventories can be carried out by the organization at the cost of the most recent acquisition of inventories (LIFO method). Inventory valuation using the LIFO method is based on the assumption that the resources that are the first to enter production should be valued at the cost of the last in the acquisition sequence. When applying this method, the assessment of material resources in stock (in stock) at the end of the month is carried out at the actual cost of resources acquired early in time, and the cost of resources acquired later in time is taken into account in the cost of sales of products (works, services).

The method of writing off inventories at the cost of last purchases ensures that current income and expenses are consistent and allows you to take into account the impact of inflation on results financial activities organizations. With this method, the cost of inventories at the end of the reporting month (period) is determined based on their quantity and the assumption that the cost of these materials consists of the cost of their first purchases.

The use of one of these methods for a group (type) of inventories is based on the assumption of the sequence of application of accounting policies. During the reporting year, the organization can apply only one of the methods in relation to a specific group (type) of reserves.

Among the important documents of the second level is also the Chart of Accounts and instructions for its use. To account for inventories in Section II of the Chart of Accounts, the following accounts are provided:

10 "Materials";

14 "Reserves for depreciation of material assets";

15 "Procurement and acquisition of material assets";

16 "Deviation in the value of material assets";

19 "Value Added Tax on Acquired Values".

Accounting Regulations (PBU 4/99) “Accounting statements of an organization” - obliges organizations to provide financial statements, determines its composition.

Accounting regulation (PBU 9/99) "Income of the organization" Approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n (as amended on March 30, 2001 No. 27n) - classifies the sale of inventories as income from ordinary activities .

Accounting regulation (PBU 10/99) "Expenses of the organization" Approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n (as amended on March 30, 2001 No. 27n) - The element "Material costs" reflects the cost of raw materials purchased from the side and materials, semi-finished products, fuel, purchased energy, works and services of an industrial nature. At the same time, the cost of material resources is formed based on the prices of their acquisition (excluding VAT, if the organization is its payer), markups (surcharges), commissions paid to supply and foreign economic organizations, the cost of services commodity exchanges, including brokerage services, customs duties, fees for transportation, storage and delivery carried out by third parties.

Unified forms of primary accounting documentation for accounting of materials were approved by the Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a (as amended by subsequent amendments).

Guidelines for accounting of inventories - along with determining the purpose of materials and basic business operations with them, specify the methods for assessing inventories;

Guidelines for the inventory of property and financial obligations - specifies the verification of the actual availability in kind at the locations of inventories;

Methodological guidelines and instructions are designed to specify accounting standards in accordance with industry and other specifics. They are developed by the Ministry of Finance of the Russian Federation and various departments.

Documents of the fourth level include instructions, instructions, provisions, orders and other similar documents on setting up, maintaining accounting records that are directly created in the organization and are internal company standards (orders on the formation of accounting policies, job descriptions etc.).

2. Inventory of inventories

2.1 Inventory as a method of primary observation

An inventory is a check and documentary confirmation of the actual availability of funds (assets) or sources of their formation (liabilities) in kind, identifying deviations from current accounting data and making decisions on making appropriate changes.

To conduct an inventory, by order of the head of the enterprise, a commission is appointed, which must include an accounting employee. The order also specifies the objects and terms of the inspection. If necessary, the commission is provided with appropriate technical means (weight measuring and calculating instruments, lifting equipment) and personnel (loaders, drivers, operators, etc.).

There are complete inventories, when all types of funds and sources are checked, and partial (selective), when only their individual types are covered by the check. According to the frequency or frequency of conducting, there are daily, monthly (quarterly, semi-annual) and annual inventories. So, for example, every shift inventory of the remains of unused materials, the presence of semi-finished products or products is carried out in a number of industries when transferring shifts by financially responsible persons, using the inventory method of monitoring the use of materials when working with especially expensive or dangerous products.

At least quarterly, an inventory of cash is carried out Money and other valuables at the box office. Within the year there is also whole line mandatory inventories: when changing a financially responsible person or head of an enterprise, when establishing the facts of theft, after a fire and other natural disasters, when reorganizing or liquidating an enterprise, by decision of a court, law enforcement or control authorities.

The most extensive and time-consuming inventory is the annual one, which is carried out before the preparation of the annual accounting report. With this inventory, not only the presence of material assets (fixed assets, materials, work in progress, finished products, cash, etc.), but also the state of settlements with debtors, the validity of the amounts created by reserves and funds, the reality accounts payable and other liabilities.

Inventories are mainly carried out in order to clarify accounting data. The reason for the discrepancy between the real state of affairs and the current accounting data lies in the fact that during observation, measurement, arithmetic calculations and records in documents and registers, unintentional errors can be made. In real life, there are also a number of natural processes and events that change the quantity, volume, quality or cost of funds - shrinkage, spraying, evaporation, chemical reaction and other changes in the properties of objects.

Such changes cannot be accounted for like normal cash flow transactions and can only be ascertained after a certain amount of time has elapsed by conducting an inventory. Moreover, there may be deliberate distortion of credentials or theft, damage, loss of valuables, which also do not receive documentary reflection as business transactions. It is precisely such cases of discrepancies between current accounting data and reality that make it possible to identify a special method of observation - inventory.

Before starting the inventory, the commission must receive a signature from financially responsible persons that they have submitted all documents to the accounting department, and that material assets have been credited. Then, in the presence of financially responsible persons and members of the commission, the availability of all types of funds is checked individually, and their name and quantity are recorded in the inventory records. The correctness of these inventory lists is confirmed by the signatures of all members of the commission, and the financially responsible person signs for the acceptance of these valuables for safekeeping.

The accounting department of the enterprise, according to the data of the current documented accounting, displays the balances for all types of funds checked and compares them with the balances according to the inventory lists. The data on which discrepancies are revealed are transferred to the collation statement, both in quantitative and in sum terms.

The results of the inventory - surpluses or shortages of funds in each specific case - are carefully examined by the members of the commission, the causes and perpetrators of their occurrence are established, and possible measures are developed to eliminate them.

In accordance with the Law "On Accounting and Reporting", the surplus of property identified during the inventory is credited to increase the profit of the reporting year. The cost of shortages, damage or other loss of property within the norms of natural loss is attributed to the costs of production or circulation. Shortfalls in excess of the norms are compensated at the expense of insurance funds or organizations, and if the culprit is known, then at their expense. Uncompensated shortfalls are written off from profits or reserve funds, and in budget organizations- at the expense of funding sources.

Clarification or write-off of the amounts of receivables or payables, including after the expiration of the terms limitation period are made at the expense of the financial results of the reporting year or at the expense of the previously created reserve for doubtful debts(profits of previous years).

In accounting, the revealed surpluses of property are reflected in the debit of the corresponding accounts intended for accounting for this type of property, and in the credit of account 80 "Profits and losses". Shortfalls of various types of funds identified during the inventory, previously, before establishing the causes and perpetrators of their occurrence, are charged to the debit of special account 84 "Shortages and losses from damage to valuables." This creates the following wiring:

Set of c. 10 "Materials"

Set of c. 50 Cashier

Set of c. 47 "Sale and other disposal of property, plant and equipment"

The need for inventory is caused by the following circumstances:

fixing economic phenomena that are not amenable to everyday observation in current accounting. These include changes in the mass or quantity of material assets due to changes in their storage conditions (drying, spraying, etc.);

Eliminate discrepancies between accounting data and the actual availability of funds in the organization that arise in the process of current accounting. They can be caused by errors in accounting (misprints, incorrect reflection on accounts), inaccuracies in the receipt and release of funds (miscalculations, measurements);

Control over financially responsible persons. With its help, discrepancies between the actual availability of inventory items and accounting data that arise as a result of measurements or body kits when accepting or transferring valuables, miscalculations when issuing money, and theft are revealed.

Depending on the completeness of the coverage of the inventory means are divided into full and partial.

With a complete inventory, all, without exception, the means of the economy and subdivisions where there are material values \u200b\u200band funds are subject to verification. divisions or registered with one financially responsible person.

According to the frequency of inventory, they are divided into planned and unscheduled.

Scheduled inventory is carried out in a timely manner. The organization is obliged to conduct planned inventories of its resources in the following terms:

Fixed assets, overhauls, deferred expenses and all goods and materials - at least once a year before preparing annual reports;

Settlements with debtors and creditors - at least once a year;

Settlements with banks and financial authorities - at least once a quarter;

Settlements of the organization with its farms allocated to an independent balance - at least once a quarter;

Cash and monetary documents- at least once a month.

Unscheduled (sudden) inventories are carried out in order to control the safety of valuables with financially responsible persons or when replacing financially responsible persons by order of the administration or at the request of the auditor.

In all cases, the inventory is carried out by a commission headed by a chairman. The commission usually includes:

administration representatives;

Accounting worker;

Financially responsible person;

Owner's representative.

Based on the results of the inventory, an inventory list is compiled, where the actual balances of material assets or cash are entered. The statement is signed by members of the commission. Then it is transferred to the accounting department, where on its basis a collation sheet is compiled, where, in addition to the data from the inventory sheet, the data of the accounting registers in the accounting department are entered.

After comparing the data for each position, discrepancies between the accounting data and the actual availability (according to the commission) are revealed. If surpluses are found, they fall within the organization. In case of shortage, a decision is made to write them off.

The results of the inventory - surplus or shortage of funds in each case - are carefully examined by the members of the commission. The causes and perpetrators of their occurrence are established. Possible measures are being developed to eliminate these causes.

In accounting, the revealed surpluses of property are reflected in the debit of the corresponding accounts intended for accounting for this type of property, and in the credit of account 92 "Non-operating income and expenses". Deficiencies of various types of funds identified during the inventory, previously, before establishing the causes and perpetrators of their occurrence, are included in the debit of special account 94 "Shortages and losses from damage to valuables."

The amounts of shortfalls reflected in the debit of account 94 "Shortages and losses from damage to valuables" are increased by the amount of VAT calculated from the value of the missing valuables. The accrual of VAT to the budget is reflected in the debit of account 94 "Shortages and losses from damage to valuables" and the credit of account 68 "Calculations on taxes and fees".

2.2 Conducting an inventory of inventories

Article 12 of the Law of 25.06.2001 N 42-3 "On Accounting and Reporting" provides that in order to ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

The procedure for bringing inventories (their number in reporting year, timing, list of objects to be checked, etc.) is determined by the head of the enterprise. However, an inventory is required:

When transferring the property of a state unitary enterprise for rent, its purchase and sale;

In case of reorganization or liquidation (abolition) of the organization;

before preparing annual financial statements;

When changing the head of the organization and (or) financially responsible persons;

When revealing the facts of theft and (or) damage to property;

In case of occurrence force majeure, i.e. extraordinary and unavoidable circumstances under the given conditions;

In other cases stipulated by the legislation of the Republic.

When conducting an inventory, organizations must be guided by the Methodological Instructions of the Ministry of Finance dated December 5, 1995. No. 54.

For this purpose, a permanent inventory commission should be created in the organization. With a large amount of work for the simultaneous inventory, it is necessary to form working inventory commissions. With a small amount of work and the presence of an audit commission in a business entity, it is allowed to entrust the conduct of inventories to it.

The personal composition of permanent and working inventory commissions is approved by the head of the enterprise. A document on their composition (order, resolution, order) must be registered in the book for monitoring the implementation of orders for inventory.

The inventory commission includes representatives of the administration of the enterprise, employees of the accounting service, other specialists (engineers, economists, technicians, etc.), it is possible to include representatives of the internal audit service, independent audit organizations.

Before starting to check the actual availability of property, the commission must receive the latest receipts and expenditure documents or reports on the movement of material assets and cash at the time of the inventory.

The chairman of the inventory commission approves all incoming and outgoing documents attached to the registers (reports), indicating "before the inventory on (date)", which should serve as the basis for the accounting department to determine the balance of property by the beginning of the inventory according to the credentials.

Financially responsible persons give receipts that by the beginning of the inventory, all expenditure and receipt documents for property have been handed over to the accounting department or transferred to the commission, and all valuables that have come under their responsibility have been credited, and those that have been retired have been written off. Similar receipts are given by persons who have accountable amounts for the acquisition or power of attorney to receive property.

Information about the actual availability of property and actually recorded financial obligations is recorded in the inventory lists or inventory reports in at least 2 copies. The head of the organization must create conditions that ensure a complete and accurate check in a timely manner (provide labor for weighing and moving goods, technically sound weighing facilities, measuring and control instruments, measuring containers).

For materials and goods stored in the undamaged packaging of the supplier, the amount of these valuables can be determined on the basis of documents with mandatory verification in kind (for a sample) of their part. The weight (or volume) of bulk materials may be determined on the basis of measurements and technical calculations.

When inventorying a large number of goods by weight, plumb sheets are kept separately by one of the members of the inventory commission and a financially responsible person. At the end of the working day (or at the end of the reweighing), the data of these statements are compared and the verified total is entered into the inventory. Acts of measurements, technical calculations and statements of plumb lines are attached to the inventory.

The actual availability of property is checked with the obligatory participation of financially responsible persons.

The names of the inventoried values and objects, their number are indicated in the inventories according to the nomenclature and in the units of measurement accepted in accounting.

On each page of the inventory, indicate in words the number of serial numbers of material assets and the total amount in physical terms recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) in which these values are shown.

Errors are corrected in all copies of the inventories by crossing out incorrect entries and putting down correct ones above them. Corrections must be agreed and signed by all members of the inventory commission and financially responsible persons.

It is not allowed to leave blank lines in the descriptions; such lines are crossed out on the last pages. On the last page of the inventory, a note should also be made on the verification of prices, taxation and calculation of totals signed by the persons who carried out this verification.

The inventory is signed by all members of the inventory commission and financially responsible persons. At the end of the inventory, the latter give a receipt confirming the inspection of the property by the commission in their presence, about the absence. To the members of the commission of any claims and acceptance of the property listed in the inventory for safekeeping. When checking the actual availability of property in the event of a change of financially responsible persons, the one who accepted it signs in the inventory in receipt, and the one who handed over - in the delivery of this property.

Separate inventories are drawn up for property in safekeeping, leased or received for processing.

If the inventory is carried out within a few days, then the premises where material assets are stored must be sealed when the commission leaves. During breaks in work (at lunchtime, at night, for other reasons), the inventories should be stored in a box (cabinet, safe) in a closed room where the check is carried out.

In cases where financially responsible persons find errors in the inventories after the inventory, they must immediately (before the opening of the warehouse, pantry, section, etc.) report this to the chairman of the inventory commission. This commission checks the indicated facts and, if they are confirmed, corrects the identified errors.

At the end of the inventory, control checks of the correctness of the inventory can be carried out with the participation of members of the inventory commissions and financially responsible persons, without fail before the opening of the warehouse, pantry, section, etc., where the inventory was carried out. The results of such control checks are drawn up by an act and recorded in the book of control checks for the correctness of the inventory.

In the inter-inventory period, organizations with a large range of valuables can conduct selective inventories of material assets at the places of their storage and processing.

Control checks of the correctness of conducting inventories and selective inventories are carried out by inventory commissions by order of the head of the organization. The inventory order is handed over to the chairman of the inventory commission immediately before it begins. The inventory of valuables must begin at the time strictly established in the order.

2.3 Accounting for inventory results

Comparison statements are compiled only for property, the inventory of which revealed deviations from the accounting data. The amounts of surpluses and shortages of inventory items are indicated in them in accordance with their assessment in accounting.

For registration of results of inventory can be applied unified registers, which combines the indicators of inventory records and collation statements.

For values that do not belong to the organization, but are listed in accounting (located in safekeeping, rented, received for processing), separate collation statements are drawn up.

Mutual offset of surpluses and shortages as a result of regrading can be allowed only as an exception for the same audited period, from the same person, in relation to inventory items of the same name and in identical quantities. Financially responsible persons provide detailed explanations of the inventory commission about the admitted regrading. If, when offsetting shortages with surpluses for regrading, the value of the missing valuables is higher than the value of the valuables found in surplus, then the difference in value is attributed to the guilty persons. If the specific perpetrators of the regrading are not identified, then the sum differences are considered as shortages in excess of the loss rates and are reflected in the debit account 92 "Extra-operating income and expenses".

For the difference in value from regrading towards shortages, formed not through the fault of financially responsible persons, comprehensive explanations should be given in the protocols of the inventory commission about the reasons why such a difference was not attributed to the guilty persons.

Proposals on the regulation of discrepancies in the actual availability of valuables and accounting data identified during the inventory are submitted for consideration to the head of the enterprise, who makes the final decision on offset.

The results of the inventory should 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.

The movement of amounts for shortages, theft and losses from damage to material and other assets, including cash, regardless of whether they are subject to attribution to the accounts of production costs (sales expenses) or the perpetrators, is accounted for on account 94 "Shortages and losses from damage to valuables":

Dt sch.94 - Kt sch. count 01,10,41,43,50, etc.

Discrepancies between the actual availability of property and accounting data identified during the inventory commercial organization regulated in the following order:

The surplus is accounted for at market value on the date of the inventory, and an entry is made for the corresponding amount of money:

Dr. c. sch.01,10,41,43,50, etc. - Kt sch.92;

Lack of property and (or) its damage within the norms of natural loss, approved in the manner prescribed by the legislation of the Republic of Belarus, is written off to the cost of products (works, services):

Dr. c. sch. 20,23,44 and others - Kt sch.94;

The shortage of property that occurred in excess of the approved norms of natural loss is repaid at the expense of the perpetrators:

D-t c.73 - Kt c.94;

If the perpetrators are not identified or the court refused to recover from them, the losses are reflected as follows: Dt sch.92 - Kt sch.94.

For the amounts identified during the inventory accounts receivable for which the limitation period has expired, correspond in accounting:

Dr. c. sch.92.63 - Set of sch. sch.62,76, etc.

For the amounts of accounts payable for which the limitation period has expired, an entry is made:

Dr. c. sch.60,76, etc. - Kt sch.92.

It should be noted that according to subparagraph 7.11 of the Law "On Taxes on Income and Profit", when determining taxable profit, losses (losses) from shortage of property and (or) its damage are not taken into account as part of the costs of production and sale of goods (works, services), occurred in excess of the norms of natural loss, approved in the manner prescribed by the legislation of the Republic of Belarus, if the court refused to recover these amounts due to improper accounting and storage of material assets, missing the statute of limitations, or for other reasons depending on the plaintiff.

In accordance with subparagraph 8.4 of the Instruction on the procedure for calculating and paying value added tax, approved. Decree of the Ministry of Taxation of January 31, 2004 No. No. 16 (with changes and additions), the tax base for calculating VAT is determined based on the purchase price of the missing values. In accounting, the amount of tax calculated on the missing materials is reflected in the entry:

Dt sch.94 - Kt sch.68.

It is necessary to pay attention to the fact that the determination of the amount of damage caused to state property in connection with the loss, damage (spoilage), shortage during inspections (audits) of the financial and economic activities of state legal entities is carried out in accordance with the Instruction approved by the Decree of the Ministry of Finance dated 24.03.2003. No. 39/69, which was developed in accordance with the decision of the Council of Ministers of 13.01.2003. No. 22 "On Compensation for Damage Caused to State Property".

Conclusion

As a result of the study, it was revealed that the issues of organizing and conducting an inventory of fixed assets are multidimensional and significant at the present stage of development market economy, since the state of social production directly depends on the state and level of use of fixed assets.

Inventory of fixed assets is aimed at checking the compliance of their actual availability with accounting data. An inventory of fixed assets is carried out in order to ensure the reliability of accounting data and financial reporting.

International Financial Reporting Standards do not directly establish the procedure for conducting an inventory of the property of an enterprise, but, nevertheless, IFRS 1 “Presentation of Financial Statements” dated July 1, 1998 states that annually, before preparing financial statements, enterprises must conduct an inventory of economic assets.

In accounting, the role of inventory of fixed assets is very large - with its help, the correctness of the data of the current accounting of fixed assets is checked, errors made in accounting are identified, unaccounted economic objects are taken into account, and the safety of fixed assets that are registered with materially responsible persons is monitored.

Inventory is of great importance for the correct determination of the costs of production, work performed and services rendered, for reducing losses, preventing theft of property, etc. Inventory helps to strengthen the enterprise, prevents possible property losses. Only thanks to this method of accounting, it is possible to establish a correspondence between the quantity and quality of the property indicated in the balance sheet and the property actually located in the enterprise.

In the course work, the procedure for organizing and conducting an inventory at the enterprise LLC Istochnik, as well as reflecting the results of the inventory in accounting, were studied.

List of used literature

1. Civil Code Russian Federation, part one dated November 30, 1994 No. 51-FZ (as amended on January 10, 2003); part two dated January 26, 1996 No. 14-FZ (as amended on January 10, 2003).

2. Tax Code of the Russian Federation, part one dated July 31, 1998 No. 146-FZ (as amended on December 30, 2001 No. 190-FZ, as amended on September 7, 2002); part two dated August 5, 2000 No. 117-FZ (as amended on December 31, 2002 No. 187-FZ).

3. Federal Law of the Russian Federation "On Accounting" dated November 21, 1996 No. 129-FZ (as amended on January 10, 2003).

4. Regulation on accounting and financial reporting in the Russian Federation. Approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n.

5. PBU 1/98: Accounting policy of the organization. Position on accounting. Approved Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n (as amended on December 30, 1999 No. 107n).

6. PBU 4/99: Accounting statements of the organization. Position on accounting. Approved by order of the Ministry of Finance of the Russian Federation of July 6, 1999 No. 43n.

7. PBU 5/01: Accounting for inventories. Position on accounting. Approved by order of the Ministry of Finance of the Russian Federation of June 9, 2001 No. 44n.

8. PBU 9/99: Income of the organization. Position on accounting. Approved Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n (as amended on March 30, 2001 No. 27n).

9. PBU 10/99: Organization expenses. Accounting Regulation PBU 10/99. Approved Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. ZZn (as amended on March 30, 2001 No. 27n).

10. RAS 15/01: Accounting for loans and credits and the cost of their maintenance. Position on accounting. Approved by order of the Ministry of Finance of the Russian Federation of August 2, 2001 No. 60n.

11. Chart of Accounts for Financial and Economic Activities of Enterprises and Instructions for its Application. Approved Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n (as amended on May 7, 2003 No. 38n).

12. Guidelines for accounting of inventories. Approved Order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. No. 119n (as amended on April 23, 2002 No. 33n)

13. Guidelines for the inventory of property and financial obligations. Order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49

14. Guidelines for the application of Chapter 21 "Value Added Tax" tax code RF. Approved by order of the Ministry of the Russian Federation for Taxes and Dues of December 20, 2000 No. BG-3-03/447 (as amended by the order of the Ministry of Taxes of the Russian Federation of September 17, 2002 No. VG-3-03/491).

...

Preparatory stage

After the issuance of an order to conduct an inventory, the organization begins preparation for an inventory at the places of storage of goods.

Thus, according to clause 2.4 of Guidelines No. 49, before starting to check the actual availability of goods, the inventory commission should receive the latest receipts and expenditure documents or reports on the movement of goods at the time of the inventory.

Similar receipts are also given by persons who have accountable amounts for the purchase of goods or powers of attorney to receive goods.

At this preparatory stage of the inventory is completed and the actual inventory begins.

Types of checks during inventory

When conducting an inventory, two types of checks are actually used:

Natural (real);

Documentary.

During natural verification, inventory objects are directly observable, their number is determined by counting, weighing, measuring (clause 2.7 of Guidelines No. 49). Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons (clause 2.8 of Methodological Instructions No. 49).

At documentary verification the presence of an accounting object is confirmed directly by documents.

Thus, clause 2.7 of Guidelines No. 49 provides that for materials and goods stored in the undamaged packaging of the supplier, the amount of these valuables can be determined on the basis of documents with mandatory verification in kind (for a sample) of some of these valuables. Determining the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

When inventorying a large number of goods by weight, the plumbing lists are kept separately by one of the members of the inventory commission and a financially responsible person. At the end of the working day (or at the end of the reweighing), the data of these statements are compared, and the verified total is entered into the inventory. Acts of measurements, technical calculations and statements of plumb lines are attached to the inventory.

Note that separate inventories are drawn up for goods in safekeeping (clause 2.11 of Guidelines No. 49).

In cases where financially responsible persons find errors in the inventories after the inventory, they must immediately (before the opening of the warehouse, pantry, section, etc.) report this to the chairman of the inventory commission. The inventory commission checks the indicated facts and, if confirmed, corrects the identified errors in the above order (clause 2.13 of Methodological Instructions No. 49).

In accordance with paragraph 2 of PBU 5/01 "Accounting for inventories", approved. by order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n, the following assets are accepted as inventories:

Used as raw materials, materials, etc. in the production of products intended for sale (performance of work, provision of services);

intended for sale;

Used for the management needs of the organization.

When determining the order of inventory of inventories, it is necessary to be guided not only by the Guidelines No. 49, but also by the Guidelines for accounting for inventories.

Paragraph 24 of the Guidelines for accounting for inventories establishes that when organizing work on conducting inventory checks of stocks, it is necessary to take into account the structure of the warehouse economy, where warehouses (storerooms) of organizational units can be independent accounting units or be part of other accounting units. Warehouses (pantries) may not be available in certain departments of the organization.

The assignment of warehouses to independent accounting units is determined by the head of the organization on the proposal of the chief accountant (accountant - in the absence of the position of chief accountant in the state).

Note!

Paragraph 28 of the Guidelines for accounting for inventories lists the responsibilities of the organization's accounting service. These are the responsibilities:

Monitor the timeliness and completeness of the inventory;

Require the delivery of inventory materials to the accounting service;

Monitor the timely completion of inventories and documenting their results;

To reflect on the accounts of accounting discrepancies identified during the inventory between the actual availability of property and accounting data.

Conducting and documenting inventory

Prior to the start of the inventory, a receipt is taken from each financially responsible person or group of persons (previously it was mentioned), which is included in the heading of the inventory inventory form No. INV-3, approved. Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

It is the inventory list in the form No. INV-3 that is used to reflect the data on the actual availability of inventory items in storage places and at all stages of their movement in the organization.

Relevant acts are drawn up for the unusable or damaged MPZ identified during the inventory (for example, an act on damage, destruction, scrap of inventory items in the form of No. TORG-15, an act on the write-off of goods in the form of No. TORG-16, approved by a resolution of the State Statistics Committee of Russia dated 25.12 .98 No. 132). These documents are drawn up at the end of the inventory when unsuitable (damaged) goods are identified and signed by the members of the commission and the financially responsible person, approved by the head of the organization.

In the case of automated processing of data on accounting for the results of the inventory, form No. INV-3 is issued to the commission on paper or machine carriers of information with completed columns from 1 to 9.

In the inventory, the responsible persons of the commission fill in column 10 on the actual availability of inventory items in quantitative terms.

Column 9 "Passport number" is filled in for material assets containing precious metals and stones.

When identifying material assets that are not reflected in the accounting, the commission must include them in the inventory list.

In the event that, under the conditions of organizing activities (production), the inventory commission is not able to calculate material assets within one day and record them in the inventory list, an inventory label is used to take into account the actual availability of goods and other material assets in warehouses during the inventory period ( form No. INV-2, approved by the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88). This document is issued daily (if it is not possible to count the goods during the day).

The label is filled in in one copy by the responsible persons of the inventory commission and stored together with the recalculated inventory items at their location.

These forms No. INV-2 are used to fill out the inventory list of inventory items in the form No. INV-3.

According to clause 3.20 of Guidelines No. 49, an inventory of inventory items in transit, shipped, not paid on time by buyers, located in the warehouses of other organizations, consists in checking the validity of the amounts on the relevant accounting accounts.

In the accounts of accounting for inventory items that are not in the account of materially responsible persons at the time of the inventory (on the way, goods shipped, etc.), only amounts confirmed by properly executed documents can remain: for those on the way - settlement documents of suppliers or their other replacement documents, for shipped documents - copies of documents presented to buyers (payment orders, bills of exchange, etc.), for overdue documents - with mandatory confirmation by a bank institution; for those in the warehouses of third-party organizations - safe receipts reissued on a date close to the date of the inventory.

These accounts must first be reconciled with other corresponding accounts. For example, on the account “Goods shipped”, it should be established whether this account contains amounts whose payment for some reason is reflected in other accounts (“Settlements with various debtors and creditors”, etc.), or amounts for materials and goods , actually paid and received, but listed on the way.

In accordance with clause 3.21 of Guidelines No. 49, inventories are compiled separately for inventory items that are in transit, shipped, not paid on time by buyers and located in warehouses of other organizations.

If the organization has shipped inventory items, an act of inventory of inventory items shipped in the form No. INV-4, approved is used to draw up an inventory for them. Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

For inventory items shipped, the payment deadline for which has not come, and for inventory items shipped, but not paid by buyers on time, separate acts are drawn up (in the form of INV-4).

According to clause 3.22 of Guidelines No. 49, in the INV-3 inventories for inventory items shipped and not paid on time by buyers, for each individual shipment, the name of the buyer, the name of inventory items, the amount, the date of shipment, the date of issue and the number settlement document.

The act is drawn up in two copies by the responsible persons of the inventory commission, signed by them, and one copy is transferred to the accounting department.

The second copy remains with the financially responsible person (s).

In the event of the transfer of ownership of the shipped inventory in a special manner (when using the balance account "goods shipped"), the data for filling in column 13 are recalculated into contract prices.

If the organization has inventory items accepted for safekeeping, an inventory list of inventory items accepted for safekeeping is used during the inventory (form No. INV-5, approved by Resolution of the State Statistics Committee of Russia dated 18.08.98 No. 88).

The inventory is drawn up in two copies by the responsible persons of the inventory commission on the basis of actual data, signed by the responsible persons of the commission and the financially responsible person (s).

One copy of the inventory is transferred to the accounting department, the second remains with the financially responsible person (s).

When inventorying inventory items accepted for safekeeping, entries in the inventory are made by responsible persons of the inventory commission on the basis of verification and recalculation in kind.

To identify the quantity and cost of inventory items that are on the way at the time of the inventory, an act of inventory of inventory items in transit is applied (form No. INV-6, approved by the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88).

The act is drawn up in two copies by the responsible persons of the inventory commission on the basis of documents confirming the presence of inventory items in transit, signed, and one copy is transferred to the accounting department, and the second remains in the commission.

In the inventories (in the form No. INV-3) for inventory items in transit, for each individual shipment, the following data are given: name, quantity and cost, date of shipment, as well as a list and numbers of documents on the basis of which these values are taken into account on accounting accounts (clause 3.21 of Guidelines No. 49).

Inventory assets stored in the warehouses of other organizations are entered in the inventory (in the INV-3 form) on the basis of documents confirming the delivery of these assets for safekeeping.

In the INV-3 inventories, these values \u200b\u200bare indicated by their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for storage, place of storage, numbers and dates of documents (clause 3.23 of the Methodological Instructions).

In accordance with clauses 3.15, 3.16 of Guidelines No. 49, inventory items (production stocks, finished products, goods, other stocks) are entered in the INV-3 inventory for each individual item, indicating the type, group, quantity and other necessary data ( article, variety, etc.).

Inventory of inventory items should, as a rule, be carried out in the order of the location of the values in this room.

When inventory items are stored in different isolated premises with one financially responsible person, the inventory is carried out sequentially by storage location. After checking the valuables, the entrance to the premises is not allowed (for example, it is sealed) and the commission moves to work in the next room.

The Commission, in the presence of the manager of the warehouse (storeroom) and other financially responsible persons, checks the actual availability of inventory items by their mandatory recounting, reweighing or remeasuring. It is not allowed to enter in the INV-3 inventory data on the balance of valuables from the words of financially responsible persons or according to accounting data without checking their actual presence (clause 3.17 of Methodological Instructions No. 49).

Inventory items received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are credited according to the register or commodity report after the inventory.

These inventory items are entered in a separate inventory of INV-3 under the name "Inventory items received during the inventory."

The inventory INV-3 indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the goods, the quantity, price and amount.

At the same time, on the receipt document signed by the chairman of the inventory commission (or, on his behalf, a member of the commission), a mark “after the inventory” is made with reference to the date of the inventory on which these values \u200b\u200bare recorded (clause 3.18 of Methodological Instructions No. 49).

In case of a long-term inventory, in exceptional cases and only with the written permission of the head and chief accountant of the organization during the inventory, inventory items can be released by financially responsible persons in the presence of members of the inventory commission.

These values are recorded in a separate inventory of INV-3 under the name "Inventory released during the inventory."

An inventory is drawn up by analogy with documents for received inventory items during the inventory.

In expenditure documents, a mark is made signed by the chairman of the inventory commission or, on his behalf, a member of the commission (clause 3.19 of Methodological Instructions No. 49).

In the INV-3 inventories for inventory items transferred for processing to another organization, the name of the processing organization, the name of the values, the quantity, the actual cost according to accounting data, the date the values were transferred for processing, the numbers and dates of the documents (clause 3.24 of Methodological Instructions No. 49).

If, when comparing the actual data obtained during the inventory with the accounting data, the commission reveals discrepancies, then it must record them in the Collation Sheet of the results of the inventory of inventory items in the form No. INV-19, approved. Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

As mentioned above, separate collation statements are compiled for values that do not belong, but are listed in the accounting records (located in safekeeping, received for processing).

The collation statement is compiled in two copies by the accountant, one of which is kept in the accounting department, the second is transferred to the financially responsible person (persons).

At a meeting of the inventory commission, all identified discrepancies should be considered and analyzed and, if possible, the reasons for their occurrence should be established in order to make decisions on adjusting indicators in accounting. Based on the results of the review, a Protocol is drawn up, in which conclusions and decisions are recorded, and the results of the audit are reflected. The current legislation does not approve a unified form of the protocol, so the organization is developing its own form.

The protocol provides information about the production stocks that have become unusable, indicating the reasons for the damage and the persons responsible for this.

The results of the inventory are approved by the order of the head of the organization (the form must be developed independently), an integral part of which is the instruction to eliminate the discrepancies identified in the course of the actual availability of property and accounting data, since it is the head who makes the final decision on the results of the inventory, and the order is the basis for reflecting the relevant decisions in accounting.

The data of the results of the inventories carried out in the reporting year are summarized in the Statement of Accounting for the Results Revealed by the Inventory, compiled in the form No. INV-26, approved. Decree of the State Statistics Committee of Russia dated March 27, 2000 No. 26.

Shortage, surplus and overgrading

regrading

According to clause 29 of the Guidelines for accounting for inventories, based on the results of inventories and inspections, appropriate decisions are made to eliminate shortcomings in the storage and accounting of stocks and compensate for material damage.

The discrepancies between the actual availability of property and accounting data identified during the inventory are reflected in the following order:

a) excess inventories are accounted for at market prices, and at the same time their value is attributed to:

In commercial organizations, financial results;

IN non-profit organizations- to increase income;

b) the amounts of shortages and damage to stocks are debited from the accounting accounts at their actual cost, which includes the contractual (account) price of the stock and the share of transportation and procurement costs related to this stock. The procedure for calculating the specified share is established by the organization independently.

Also, in accordance with paragraph 32 of the Methodological Guidelines for accounting for inventories, mutual offset of surpluses and shortages as a result of regrading can be carried out by decision of the organization's management only for the same audited period, from the same audited person, in relation to stocks of the same name and in identical quantities.

Financially responsible persons provide detailed explanations of the inventory commission about the admitted regrading.

In the event that, when offsetting shortages with surpluses due to regrading, the value of the missing stocks is higher than the value of the stocks found to be in surplus, the indicated difference shall be attributed to the guilty parties.

If the specific culprits of the shortage are not identified, then the differences are considered as a shortage in excess of the loss rate and are written off to the financial results of a commercial organization or an increase in expenses of a non-profit organization.

Thus, the mutual offset of surpluses and shortages as a result of sorting is carried out by the decision of the head of the organization, for example, on the basis of the order of the head.

To reflect shortages, the Chart of Accounts provides for account 94 “Shortages and losses from damage to valuables”. For shortages and damage to valuables, entries are made on the debit of account 94 “Shortages and losses from damage to valuables” from the credit of the accounts for recording these valuables.

The shortage in the form of an excess of the cost of missing goods and materials over the cost of goods and materials in excess, determined after the offset, is debited from account 41 or 10 to the debit of account 94 “Shortages and losses from damage to valuables” (subparagraph “b”, paragraph 29 of the Guidelines for accounting and MPZ, Instructions for the application of the Plan).

Consider the example of regrading accounting.

Example 1

According to the results of the inventory, a shortage was revealed in the item "blue balls" in the amount of two units for a total of 500 rubles. (without VAT). On account of this shortage, the surplus on the position “yellow balls” in the amount of 2 units for a total of 150 rubles was counted. (without VAT). No persons responsible for the shortage have been identified.

Since a shortage and surplus of inventory items of the same name (balls) and in identical quantities (two units) have been identified, regrading in this situation is possible.

In accounting, as a result of sorting, a shortage of 350 rubles was formed. (500 rubles - 150 rubles)

The accounting will show:

150 rub. - regrading is reflected;

Debit 94 “Shortages and losses from damage to valuables” Credit 10 “Materials”, subaccount “Blue Balls” (41 “Goods”, subaccount “Blue Balls”)

350 rub. (500 rubles - 150 rubles) reflects the shortage (the difference between shortage and surplus) as a result of offsetting regrading.

Since the perpetrators in this case have not been identified, the following entries are made:

Debit 91 “Other income and expenses”, subaccount 91.2 “Other expenses” Credit 94 “Shortages and losses from damage to valuables”

350 rub. - the shortfall is written off as part of other expenses.

If for goods for which a shortage was detected, VAT was previously deductible (if the organization makes such a decision. This issue will be discussed below):

Debit 91 “Other income and expenses”, subaccount 91.2 “Other expenses” Credit 19 “VAT”

Example 2

According to the results of the inventory, a shortage was revealed in the item "blue balls" in the amount of two units for a total of 250 rubles. (without VAT). On account of this shortage, the surplus on the position “yellow balls” in the amount of two units for a total of 600 rubles was counted. (without VAT).

After offset formed a surplus in the amount of 350 rubles.

Since there was a shortage and surplus of inventory items of the same name (balls) and in identical quantities (two units), regrading in this situation is possible.

Postings will be made in accounting:

Debit 10 “Materials”, subaccount “Yellow Balls” (41 “Goods”, subaccount “Yellow Balls”) Credit 10 “Materials”, subaccount “Blue Balls” (41 “Goods”, subaccount “Blue Balls”)

250 rub. - regrading is reflected;

Debit 10 “Materials”, subaccount “Yellow balls” (41 “Goods”, subaccount “Yellow balls”) Credit 91 “Other income”

350 rub. - surpluses of goods and materials are reflected as a result of offsetting regrading (difference between shortage and surplus).

If for goods for which a shortage was detected, VAT was previously deductible (if the organization makes such a decision, see below for details), the following entries are made:

Debit 19 "VAT" Credit 68 "VAT"

Restored VAT, previously accepted for deduction;

Debit 91 "Other income and expenses", subaccount 91-2 "Other expenses" Credit 19 "VAT"

Recovered VAT is charged to other expenses.

The norms of the Tax Code of the Russian Federation do not provide for offsetting shortages and surpluses. This conclusion is also confirmed by judicial practice (see Ruling of the Supreme Arbitration Court of the Russian Federation dated 12/19/2012 No. VAS-16243/12).

Thus, in tax accounting, it is necessary to separately recognize surpluses and separately recognize shortages.

According to paragraph 20 of Art. 250 of the Tax Code of the Russian Federation, non-operating income of a taxpayer is recognized, in particular, income in the form of the cost of surplus inventories and other property that are identified as a result of an inventory.

According to sub. 5 p. 2 art. 265 of the Tax Code of the Russian Federation, losses received by the taxpayer in the reporting (tax) period, in particular, expenses in the form of a shortage of material assets in production and in warehouses, at trade enterprises in the absence of guilty persons, as well as losses from theft, the perpetrators of which are not installed.

However, losses in the form of a shortage of material assets are recognized as non-operating expenses only in the case of documentary confirmation by the authorized government body of the fact that there are no guilty persons. This opinion was expressed by the Federal Antimonopoly Service of the East Siberian District in its resolution of August 22, 2012 No. A19-20632/2011.

According to the letter of the Ministry of Finance of Russia dated 06.12.2012 No. 03-03-06 / 1/630, with documentary confirmation of the fact that there are no perpetrators in shortage or embezzlement by an authorized state authority for the purposes of calculating income tax, the taxpayer can reduce the income received by the amount of non-operating expenses in form of loss. Consequently, the date of recognition of the loss from the shortage of material assets in the absence of the perpetrators is the date the investigator issues the relevant decision.

VAT

The issue of the need to restore VAT when a shortage is discovered is controversial and remains at the discretion of the organization. Let's explain what has been said.

On the one hand, in paragraph 3 of Art. 170 of the Tax Code of the Russian Federation establishes a closed list of VAT recovery cases. The specified paragraph does not establish that it is necessary to restore previously accepted for deduction of VAT in case of shortage. The courts also adhere to this position (see, for example, the decisions of the Federal Antimonopoly Service of the Moscow District dated November 16, 2010 No. KA-A40 / 13770-10 in case No. A40-17811 / 10-127-67, of the North Caucasus District dated February 21, 2011 in the case No. А63-13595/2009)

On the other hand, the regulatory authorities insist that if a shortage is discovered as a result of the inventory and the subsequent write-off of materials, the previously legally deductible VAT must be restored (see Letters of the Ministry of Finance of Russia dated January 21, 2016 No. 03-03-06/1/1997, dated 19.03.2015 No. 03-07-11/15015, dated 04.07.2011 No. 03-03-06/1/38).

Thus, arbitrage practice indicates the possible risks of disputes with tax authorities, if the VAT previously accepted for deduction on inventory items, in respect of which a shortage was revealed, will not be restored. However, the final decision is made by the organization itself.

shortage

In the event of a shortage, the rate of natural loss matters. Without delving into the problematics of the question of the very concept of attrition, we will consider only the difference in accounting and tax accounting in the presence or absence of established norms of attrition.

Accounting

So, if the norms of attrition are established, the cost of acquiring the missing inventories identified as a result of the inventory within such norms is included in the costs of ordinary species activities. The foregoing follows from paragraph 28 of Regulation No. 34n.

Debit 20 "Main production" (25 "General production costs", 26 " General running costs”, 44 “Sale Expenses”) Credit 94 “Shortages and losses from damage to valuables”

The shortage was written off within the norms of natural loss.

The value of property in excess of the attrition rate, as well as the value of property for which the attrition rate has not been approved, can be written off in one of two ways.

1. If the person responsible for the shortage is identified, such cost will be recovered from him.

In accounting, this will be reflected as follows:

Debit 94 “Shortages and losses from damage to valuables” Credit 10 “Materials” (41 “Goods”, 43 “Finished products”)

Written off the value of the lost property.

Debit 73 “Settlements with personnel on other transactions” (76 “Settlements with other debtors and creditors”) Credit 94 “Shortages and losses from damage to valuables”

The cost of the shortage is attributed to the guilty person;

Debit 50 "Cashier" (51 "Settlement account", 70 "Settlements with personnel for wages") Credit 73 "Settlements with personnel for other operations" (76 "Settlements with other debtors and creditors")

The cost of the shortage is recovered from the guilty person.

2. If the person responsible for the shortage is not identified, then the cost of such a shortage is written off as other expenses.

In accounting, this will be reflected as follows:

Debit 94 “Shortages and losses from damage to valuables” Credit 10 “Materials” (41 “Goods”, 43 “Finished products”)

Written off the value of the lost property;

Debit 91 “Other income and expenses” Credit 94 “Shortages and losses from damage to valuables”

The excess shortfall is written off as expenses (the shortage is written off as expenses, in the absence of guilty persons).

tax accounting

With regard to tax accounting, according to sub. 2 p. 7 art. 254 of the Tax Code of the Russian Federation, the cost of acquiring missing inventories is taken into account in material costs in the period when shortages are identified within the approved norms of natural loss. This is also confirmed by the Ministry of Finance of Russia in a letter dated 07/06/2015 No. 03-03-06/1/38849.

In tax accounting, similarly to accounting, it depends on the presence or absence of the guilty person.

1. The person responsible for the shortage has been identified.

In this case, based on sub. 8 p. 7 art. 272 of the Tax Code of the Russian Federation, the cost of the shortage is taken into account on one of the following dates:

As of the date the amount of damage was found guilty (for example, as of the date of conclusion of an agreement with the employee on voluntary compensation for damage);

The date of entry into force of the court decision on the recovery of the amount of damage from the guilty person (letter of the Ministry of Finance of Russia dated April 17, 2007 No. 03-03-06 / 1/245).

At the same time, the income must take into account the amount of damage found guilty or awarded by the court(Clause 3, Article 250, sub-Clause 4, Clause 4, Article 271 of the Tax Code of the Russian Federation).

2. The person responsible for the shortage has not been identified.

In this case, on the basis of sub. 5, 6 p. 2 art. 265 of the Tax Code of the Russian Federation, the cost of the shortage is taken into account as part of the expenses on the date of preparation of one of the following documents:

Decisions to suspend the preliminary investigation in a criminal case due to the fact that the person to be brought as an accused has not been identified (Letters of the Ministry of Finance dated May 29, 2015 No. -06/1/29177);

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 (Ministry of Emergency Situations), a fire report and a protocol for examining the scene of the incident (letter of the Federal Tax Service for Moscow dated June 25, 2009 No. 16-15 / 065190).

As for the VAT accounting procedure in case of a shortage, this issue was discussed in detail in the “Regrading” section.

surplus

According to paragraph 28 of Regulation No. 34n, the surplus of property is accounted for at market value on the date of the inventory, and for a commercial organization, the corresponding amount is credited to financial results. A similar norm is also indicated in clause 29 of the Guidelines for accounting for inventory.

In accounting, this will be reflected as follows:

Debit 10 "Materials" (41 "Goods", 43 "Finished products") Credit 91 "Other income and expenses"

The surplus identified during the inventory is reflected.

In tax accounting, the cost of materials, also at market value, is included in non-operating income on the basis of clause 20 of Art. 250 of the Tax Code of the Russian Federation.

Inventory is a necessary element of the activity of any organization.

In order to form complete and reliable information about their activities, as well as their property status, organizations must conduct an inventory. During its implementation and registration of the results, it is necessary to be guided by the provisions of the following regulatory legal acts:

- Federal Law No. 129-FZ of November 21, 1996 (hereinafter referred to as Law No. 129-FZ);
- Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter referred to as the Regulation);
- Guidelines for the inventory of property and financial obligations, approved by the Order of the Ministry of Finance of Russia dated 13.06.1995 N 49 (hereinafter - the Guidelines for the inventory).

All property of the organization is subject to inventory, regardless of its location. In addition, production stocks and other types of property that do not belong to the organization, but are listed in its accounting records (under safekeeping, leased, received for processing), as well as property not taken into account for any reason, are subject to verification of the availability and condition. The inventory of property is carried out according to its location and financially responsible persons.

Inventory of MPZ is carried out only in the presence of financially responsible persons. The actual availability of material assets is determined by their counting, weighing or measurement.

The inventory of fixed assets is carried out by inspecting the objects and entering in the inventory their full name, purpose, inventory number and main technical or operational indicators (clause 3.2 of the Methodological Guidelines for the inventory).

Fixed assets with a value within the limit established in the accounting policy of the organization, but not more than 20,000 rubles. per unit can be reflected in accounting and financial statements as part of inventories. In order to ensure the safety of these objects in production or during operation, the organization must organize proper control over their movement.

Before the inventory, the head of the organization issues an order (instruction) with the approved deadlines for its implementation. It lists the property that is subject to inspection, and indicates the composition of the inventory commission. The order is drawn up in the form N INV-22<1>and register in the journal (form N INV-23<1>), which controls the implementation of orders for inventory.

The absence of at least one member of the commission during the inventory is the basis for recognizing its results as invalid.

In order to determine the balance of property according to accounting data by the beginning of the inventory, the commission must have the latest receipts and expenditure documents or reports on the movement of material assets at the time of the audit. Financially responsible persons give receipts that by the beginning of the inventory, all expenditure and receipt documents for property have been handed over to the accounting department or transferred to the commission, and all valuables that have come under their responsibility have been credited, and those that have been retired have been written off. Similar receipts are also given by persons who have accountable amounts for the acquisition or powers of attorney to receive property.

It is not allowed to enter into inventory records data on the balance of valuables from the words of financially responsible persons or according to accounting data without checking their actual presence.

If these documents are not available, then they must be obtained or issued. If discrepancies and inaccuracies are found in accounting registers or technical documentation, appropriate corrections and clarifications must be made.

Information about the actual availability of property is recorded in the inventory lists or inventory acts in at least two copies. Information about the inventory and fixed assets obtained during the inventory can be reflected in such documents as:

- inventory list of fixed assets (form N INV-1);
- inventory list of goods and materials (form N INV-3);
- act of inventory of goods and materials shipped (form N INV-4);
- inventory list of goods and materials accepted for safekeeping (form N INV-5).

Inventories are compiled separately for inventories that are in transit, shipped, not paid on time by buyers and located in the warehouses of other organizations.

For property, during the inventory of which deviations from accounting data were revealed (differences between indicators according to accounting data and inventory data), collation statements should be drawn up. Moreover, the amounts of surpluses and shortages of inventory items in these statements should be indicated in accordance with their assessment in accounting.

According to clause 4.1 of the Methodological Guidelines for the inventory of values that do not belong to the organization, but are registered (under safekeeping, rented, received for processing), separate collation statements are compiled.

inventory results.

The results of the inventory are reviewed and analyzed at a meeting of the inventory commission. It should establish the causes of the identified shortages and surpluses of property, as well as propose ways to eliminate the discrepancies found between the actual availability of valuables and accounting data.

The results of the inventory are 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 (clause 5.5 of the Guidelines for the inventory).

Data on the results of inventories carried out in the reporting year are summarized in a special statement in the form N INV-26.

The unified form N INV-26 "Statement of accounting for the results identified by the inventory" was approved by the Decree of the State Statistics Committee of Russia dated March 27, 2000 N 26.

Accounting for surplus inventories.

According to paragraph 20 of Art. 250 of the Tax Code of the Russian Federation in tax accounting, income in the form of the value of surplus inventories and other property, which are identified as a result of inventory, is recognized as non-operating income. The calculation of the amount of this income is based on the market value of the identified surplus, excluding VAT and excises.

In accounting, excess property is accounted for at market value (excluding VAT) on the date of the inventory and the corresponding amount is reflected in other income. Reason - p.p. "a" p. 29 of the Guidelines for accounting for inventories, p. 9 PBU 5/01 and p.p. 3 and 7 PBU 9/99. The depreciation of the unrecorded fixed assets identified by the inventory is determined by the actual technical condition of the objects, indicating information about the assessment and depreciation in the relevant acts (clause 3.3 of the Guidelines for the inventory). The cost of surplus inventory identified as a result of the inventory is reflected in the debit of accounts 10 "Materials", 41 "Goods", 43 "Finished products" in correspondence with the credit of account 91 "Other income and expenses".

Accounting for shortfalls in MPZ within the norms of natural loss.

In tax accounting, losses from shortages and (or) damage during storage and transportation of inventory within the limits of natural loss, approved in the manner established by the Government of the Russian Federation, are material costs(clause 2 clause 7 article 254 of the Tax Code of the Russian Federation). If the norms of natural wastage are not approved and there are no norms adopted earlier (before the entry into force of Chapter 25 of the Tax Code of the Russian Federation), then losses from shortages and (or) damage during storage and transportation of inventory cannot be taken into account in expenses that reduce taxable profit.

In the absence of norms, any amount of shortage of inventory is considered as excess (clause 5.1 of the Guidelines for the inventory).

In accounting, also in the absence of approved norms of attrition, losses from shortages and (or) damage during storage and transportation of inventory cannot be taken into account in production costs (sales costs).

The amounts of shortages and losses from damage to the inventory are written off from the accounts of accounting for material assets at their actual cost. In accounting, this operation is reflected in the debit of account 94 "Shortages and losses from damage to valuables" and the credit of the inventory accounting accounts. In the future, the shortage of property and its damage within the norms of natural loss are attributed to production costs (sales costs). Reason - p.p. "b" clause 28 of the Regulations. In accounting, you need to make an entry on the debit of accounts 20, 23, 26, 44 and the credit of account 94.

Accounting for the shortage of inventories in excess of the norms.

If a shortage of inventories is detected in excess of the norms of the inventory commission, the presence of guilty persons should be established.

Attrition rates can be applied only when actual shortages are identified. The loss of valuables within the established norms is determined after offsetting the shortages of valuables with surpluses for sorting. If, after such a set-off, there is nevertheless a shortage of valuables, then the norms of natural wastage should be applied only for the name of the valuables for which the shortage is established (clause 5.1 of the Methodological Guidelines for Inventory).

In tax accounting, the amount of damage compensated by an employee from a shortage of inventories and fixed assets (in full or within the limits of average monthly earnings) is non-operating income. According to p.p. 4 p. 4 art. 271 of the Tax Code of the Russian Federation under the accrual method, the moment the organization receives income in the form of amounts of compensation for damage by the employee is the date:

- recognition by the debtor of the amount of damage, that is, the date of the agreement between the employee and the employer on voluntary compensation by the employee of its amount;
- the entry into force of a court decision on compensation for damage;
- orders of the employer to recover the amount of damage from the employee.

When the organization reflects the specified non-operating income, it can recognize the amount of damage caused by the employee in non-operating expenses in full (that is, regardless of whether the employee compensates for the damage in full or within the average monthly earnings). This follows from p.p. 20 p. 1 art. 265 of the Tax Code of the Russian Federation. In this case, the expense is recognized on the same date as the income (clause 8, clause 7, article 272 of the Tax Code of the Russian Federation). If the employer decides to completely or partially refuse to recover damages from the guilty employee, then he is not entitled to reduce taxable profit by the costs of its compensation. After all, such costs are not economically justified.

In accounting, the shortage of property and its damage in excess of the norms are written off at the expense of the perpetrators (clause "b", clause 28 of the Regulation). In this case, the organization does not generate any income or expenses. Moreover, the write-off of the actual cost of the missing inventories is reflected in the debit of account 94 in correspondence with accounts 10, 41, 43.

Example. In the 4th quarter of 2008 LLC "Kolorit" carried out an inventory of property. As a result, surplus inventories were identified, the market price of which is 200,000 rubles. The organization sold these assets in the first quarter of 2009 for 283,200 rubles, including VAT - 43,200 rubles.

The accountant of Kolorit LLC reflected in the accounting the cost of materials sold in the amount of 200,000 rubles, and in the tax accounting - 40,000 rubles. (200,000 rubles x 20%).

In accordance with federal law dated November 26, 2008 N 224-FZ since 2009 the income tax rate has been reduced to 20%.

Consequently, a constant difference in the amount of 160,000 rubles appears in accounting. (200,000 rubles - 40,000 rubles), therefore, the occurrence of a permanent tax liability in the amount of 32,000 rubles should be reflected. (160,000 rubles x 20%).

The accountant of Kolorit LLC needs to make the following entries:

in the fourth quarter of 2008

Debit 10 Credit 91-1.

200 000 rub. - reflects the amount of surplus inventories identified during the inventory;

in the first quarter of 2009

Debit 62 Credit 91-1

RUB 283,200 - reflected the proceeds from the sale of surplus inventories;

Debit 91-2 Credit 68, sub-account "Calculations with the VAT budget",

43 200 rub. - VAT is calculated;

Debit 91-2 Credit 10.

200 000 rub. - written off the cost of sold surplus inventories;

Debit 99 Credit 68, sub-account "Calculations with the budget for income tax",

32 000 rub. - reflects a permanent tax liability.

Based on the foregoing, we can conclude that an inventory of inventories is an integral part of accounting, it must be carried out according to plan at least once a year, in exceptional cases due to production needs.

Inventories are working capital of the organization, the characteristic feature of which is that they fully transfer their value to the product of labor in one production cycle.

In accordance with PBU 5/01 "Accounting for inventories" (Order of the Ministry of Finance of Russia dated June 09, 2001 No. 44N), assets include:

used as raw materials, materials, in the manufacture of products, works, provision of services;
intended for sale;
used for the management needs of the organization.

The accounting unit of the inventory is chosen by the organization independently, depending on the nature of the inventory, the procedure for their acquisition and use. The inventory unit can be a nomenclature number, a batch, a homogeneous group. Inventories are accepted for accounting at actual cost. The actual cost of the inventory is determined in different ways, depending on the source of receipt of the inventory.

The actual cost of inventories purchased for a fee is the amount of actual acquisition costs without VAT. The actual costs for the acquisition of MPZ include:

amounts paid in accordance with the contract to suppliers;
amounts paid for information, consulting and intermediary services;
customs duties;
non-refundable taxes paid in connection with the acquisition of materials;
costs for the procurement and delivery of inventories to the place of their use, including insurance costs, and accrued interest on loans provided by suppliers, if they are attracted to purchase these reserves;
the costs of bringing the MPZ to a state in which they are suitable for use.

In accordance with the Guidelines for accounting for inventories, the costs directly related to the procurement process and the delivery of materials to the organization form the so-called transportation and procurement costs. The composition of transportation and procurement costs includes:

the costs of loading materials into vehicles and their transportation, payable by the buyer in accordance with the contract in excess of the price of these materials;
expenses for the maintenance of the procurement and storage apparatus of the organization, including labor costs for employees of the organization directly involved in the procurement, acceptance, storage and release of purchased materials, employees of special procurement offices, warehouses and agencies organized in places of procurement (purchase) of materials, employees directly engaged in procurement (purchase) of materials and their delivery (escort) to the organization, deductions for social needs of these employees;
expenses for the maintenance of special procurement points, warehouses and agencies organized in the places of procurement (except for labor costs with deductions for social needs);
margins (surcharges), commissions (cost of services) paid to supply, foreign economic and other intermediary organizations;
payment for the storage of materials at the places of purchase, at railway stations, marinas, ports;
interest payment for granted loans and borrowings related to the acquisition of materials prior to their acceptance for accounting;
travel expenses for the direct procurement of materials;
the cost of losses on the delivered materials in transit (shortage, damage) within the limits of the amounts stipulated by the supply agreement;
other expenses.

The cost of bringing materials to a state in which they are suitable for use for the purposes envisaged by the organization, includes costs to the organization for processing, processing, refining and improving the technical characteristics of purchased materials that are not related to production process. These works can be carried out both by the purchasing organization's own resources and by external organizations. When such work is performed by third parties, the cost of bringing the work to completion includes the cost of the work performed and the cost of transportation to and from the place of work, loading and unloading, performed by third parties.

The actual cost of inventories, in which they are accepted for accounting, is not subject to change, except in cases established by the legislation of the Russian Federation.

Attention should be paid to the fact that the actual cost of materials includes accrued interest on commercial loans and borrowed funds. Moreover, only those of them that are accrued before the acceptance of materials for accounting can be included in the actual cost. The interest accrued after the materials are taken into account, in accordance with paragraph 11 of PBU 10/99 “Organization's expenses”, are included in other expenses of the organization.

Evaluation of materials, the cost of which, upon acquisition, is expressed in terms of foreign currency, produced in Russian rubles by recalculation at the rate of the Central Bank of the Russian Federation, effective on the date of acceptance of the values for accounting.

The actual cost of inventories contributed to the contribution to authorized capital, is determined based on their monetary value, agreed by the founders.

The actual cost of inventories manufactured by the organization itself is determined based on the actual costs associated with their production.

The actual cost of inventories received under a donation agreement or free of charge, as well as those remaining from the disposal of fixed assets and other property, is determined based on their current market value as of the date of acceptance for accounting.

The actual cost of inventories received under contracts providing for the fulfillment of obligations by non-monetary means is the cost of assets transferred or to be transferred.

In current accounting (in the warehouse), material assets are accounted for at a conditional accounting price, which is used as the purchase price or the standard (planned) cost of acquisition.

Material assets used by the enterprise are classified according to the following types: raw materials, basic materials, auxiliary materials, purchased semi-finished products, packaging materials, fuel, spare parts and other valuables.

To account for materials, account 10 “Materials” is used, an active, balance account, to which the following subaccounts are opened:

"Raw materials and supplies".
"Purchased semi-finished products and components, structures and parts."
"Fuel".
"Tara and packing materials".
"Spare parts".
"Other materials".
"Materials transferred for processing to the side."
"Construction Materials".
"Inventory and household supplies."
"Special equipment and overalls in stock."
"Special equipment and overalls in operation".

Raw materials and basic materials form the material basis of manufactured products, works and services.

Raw materials are usually products of agriculture and extractive industries.

Auxiliary materials contribute to bringing the manufactured products to the finished product in accordance with the established specifications and standards.

Purchased semi-finished products and components, structures and parts are raw materials and materials that have passed certain stages of processing, but are not classified as finished products.

Containers and packaging materials are a type of inventory intended for packaging, transportation and storage of products.

Fuel and spare parts - the values used in the production of heat, repair of fixed assets, consumed by own vehicles.

Building materials are used directly in the process of construction and installation work, the manufacture of building parts and structures.

Special equipment and overalls. In accordance with the Methodological Guidelines for the Accounting of Special Tools, Special Devices, Special Equipment and Special Clothing (Order of the Ministry of Finance dated December 26, 2002 No. 135N), special equipment includes:

special tools and fixtures - technical means that have individual properties and are designed to provide conditions for the manufacture of specific types of products, services;
special equipment - means of labor reused in production, which provide conditions for the performance of specific (non-standard) technological operations;
overalls - means of individual protection of workers.

The composition of special tools and special devices includes: tools, dies, molds, molds, rolling rolls, pattern equipment, chill molds, flasks, etc.

Special equipment includes:

special technological equipment (metalworking, forging and pressing, thermal, welding, etc.);
control and testing apparatus and equipment (stands, consoles, mock-ups of finished products, test facilities) intended for adjustments, tests, specific products and their delivery to the customer;
reactor equipment;
disinfection equipment, etc.

The special clothing includes:

Special clothing, special footwear and safety devices (overalls, suits, jackets, dressing gowns, short fur coats, various shoes, mittens, glasses, helmets, gas masks, etc.).

According to the accounting policy of the organization, the composition of materials may include: inventory, tools, household supplies and other means of labor.

Analytical accounting of material assets is organized according to the places of storage (warehouses, pantries) in the context of item numbers, which are assigned to materials in accordance with the nomenclature developed at the enterprise.

Analytical accounting is carried out on materials accounting cards (form No. 17).

11.2. Documentation of the movement of MPZ

Operations for the movement of inventories are drawn up by various primary documents, the main of which are approved by the Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a.

The receipt of materials at the warehouse of the enterprise is documented by a receipt order (form M-4), which reflects the name of the material, the quantity received, the conditional price, and the purchase price. It is compiled by a financially responsible person on the day the valuables arrive at the warehouse in one copy, and then transferred to the accounting department along with shipping documents.

If there are discrepancies between the actual quantity and the data specified in the supplier's invoice, a Materials Acceptance Statement (form M-7) is drawn up. The act is a legal basis for making claims to the supplier, sender. The act is drawn up in two copies by members of the selection committee with the obligatory participation of a financially responsible person and a representative of the supplier.

In cases of delivery of materials by own vehicles, the basis for their posting is the consignment note.

The return of material assets from production to the warehouse as unused is issued by the Invoice for internal movement (forms M-13 and M-14).

The release of material assets for the production of products, works, services is carried out on the basis of limit-fence cards (form M-8) and the requirements of invoices (form M-11).

The limit-fence cards (form M-8) indicate:

the name of the materials to be dispensed;
vacation limit;
actual vacation on account of the established limit;
vacation date;
the rest of the unused limit.

Limit-fence cards are issued in two copies: the first - to the unit using the material, the second - to the warehouse. When materials are released from the warehouse, the representative of the subdivision signs a copy of the warehouse limit-fence card, and the storekeeper signs a copy of the subdivision's limit-fence card.

The sale of material assets is issued an invoice for the release of materials to the side (form M-15). At the end of the month, the documents executing the movement of materials are handed over to the accounting department for accounting verification and processing.

In cases where there are no standard documents, the enterprise is given the right to independently develop income and expenditure documents with the preservation of mandatory details in them.

11.3. Organization of accounting of materials in warehouses

Accounting for materials in warehouses is carried out by the warehouse manager (storekeeper), with whom an agreement has been concluded on liability for the values entrusted to him.

The storekeeper is hired in agreement with the chief accountant and is released from his position only after a complete inventory of inventory items and their transfer according to an act approved by the head of the organization.

In warehouses (in pantries), a quantitative (varietal) accounting of materials is carried out in the context of types of materials and item numbers. Accounting is carried out on material accounting cards (form M-17), the main details of which are:

name of the material;
its item number;
location (rack, shelf);
unit of measurement;
price (discount price).

On the cards, records are kept in natural units of measurement. A feature of maintaining warehouse accounting cards is the observance of the following rule - the determination of a new balance of material after each operation for their movement.

In warehouses, accounting of materials is carried out using the operational balance method. Its essence lies in the fact that every 5-10 days an accounting employee checks the entries on the material accounting cards, confirming the results of the check with his signature. On the 1st day of each month, the storekeeper draws up a balance book and submits it for verification and taxation to the accounting department. In accounting, the balance book data is reconciled with the statement of movement of materials compiled in accounting. If discrepancies are identified, the records are rechecked up to the inventory.

11.4. Accounting materials in accounting

Depending on the provisions adopted in the Accounting Policy, the accounting of materials in the accounting department can be organized according to one of the following options.

In the first accounting option, account 10 “Materials” forms the actual cost of purchased materials without VAT.

Settlements with suppliers for delivered values are accounted for on account 60 “Settlements with suppliers and contractors”.

Based primary documents(receipt orders, supplier invoices, invoices, advance reports on travel expenses persons engaged in the direct acquisition of material assets, bank account statements) for the cost of the materials received, the following accounting entry is made:

Dr. c. 10 "Materials"

Dr. c. 19 "VAT"

Set of c. 71 "Settlements with accountable persons"

Set of c. 51 "Settlement account".

Based on the fact that in current accounting materials are accounted for at discount prices (normative or planned cost), accounting on account 10 “Materials” reflects the cost of materials at the discount price and deviations of the actual cost of materials from their cost at accounting prices. This makes it necessary to distribute the deviations of the actual cost from the accounting price between the balances of materials in warehouses and those spent on the production of products, works and services.

The distribution is made according to the average percentage of deviations, the size of which is determined as follows:

Where By- percentage of deviations;

Onm- deviation of the actual cost of materials from their cost at accounting prices at the beginning of the month, thousand rubles;

Ohm- deviation of the actual cost of materials purchased during the month from their value at discount prices, thousand rubles;

Mnm- the cost of materials at the beginning of the month at discount prices, thousand rubles;

Mm- the cost of materials at discount prices received per month, thousand rubles.

The amount of deviations related to the balance of materials in warehouses is determined as the product of the percentage of deviations by the balance of materials at the end of the month at the conditional price, i.e.

Where So- the amount of deviations for the balance of materials, thousand rubles;

Mkm- the cost of materials at the end of the month at discount prices, thousand rubles.

The amount of deviations related to the amount of materials consumed during the reporting month Ср is determined as the product of the percentage of deviations By by the cost of materials consumed during the reporting month at the discount price, i.e.

Where Wed- the amount of deviations for materials spent per month, thousand rubles;

Mr- materials spent per month at the discount price, thousand rubles.

The calculation of the distribution of deviations is carried out in the statement in the context of types and groups of values. The order of distribution of deviations of the actual cost of materials from their value at discount prices is shown in Table. 11.1.

Table 11.1

Calculation of deviations of the actual cost of materials from their cost at accounting prices

No. p / p	Indicators	At the discount price, thousand rubles	Deviation from discount price , thousand rubles	Actual cost , thousand rubles
	Remaining materials at the beginning of the month
	Received for the reporting month
	Total with remainder
	Average deviation percentage
	Spent per month
	The balance of materials at the end of the month (p. 3 - p. 4)

The following accounting entry is made for the cost of materials used for production:

Dr. c. 20, 23, 25, 26

Set of c. 10 "Materials".

Evaluation of materials used for the production of products, works and services is carried out in one of the following ways:

at the cost of each unit;
at an average cost;
at the cost of the first time acquisition of inventories (FIFO method);
at the cost of the latest acquisition of inventories (LIFO method).

In the second accounting option, all actual costs for the procurement of materials are recorded on account 15 “Procurement and purchase of materials”. The debit of this account reflects the actual costs associated with the purchase of materials, excluding VAT, from the credit of different accounts: 60 "Settlements with suppliers and contractors", 71 "Settlements with accountable persons", 51 "Settlement account". The credit of account 15 reflects the standard (planned) cost of purchased and credited materials, written off to the debit of account 10 "Materials". Deviations of the actual cost of materials from their value at accounting prices are written off to the debit of account 16 "Deviations in the cost of materials".

The deviations in the cost of materials recorded on account 16 at the end of the month are subject to distribution between the balances of materials, in warehouses and the cost of materials spent on the production of products, works and services in the current month.

The distribution of deviations is carried out similarly to the procedure set forth in the organization of accounting for materials according to the first option.

The following entries are made in the accounts:

For the amount of actual costs for the acquisition (procurement) of materials:

Dr. c. 15 "Procurement and purchase of materials"

Dr. c. 19 "VAT"

Set of c. 60, 71, 50, 51.

For the cost of materials entered in the assessment at the standard (planned) cost of materials according to primary documents:

Dr. c. 10 "Materials" - standard (planned) cost of materials

Dr. c. 16 "Deviations in the cost of materials" - for the amount of deviations in the actual cost

Set of c. 15 "Procurement and purchase of materials" - for the amount of actual costs for the purchase of materials.

For the cost of materials in the assessment at the standard (planned) cost, spent on the production of products, works and services according to primary documents:

Dr. c. 20, 23, 25, 26

Set of c. 10 "Materials".

For the amount of deviations related to the cost of materials used according to the calculation of the accounting department:

Dr. c. 20, 23, 25, 26

Set of c. 16 "Deviations in the cost of materials."

For the value of paid supplier invoices according to the bank statement:

Dr. c. 60 "Settlements with suppliers and contractors"

Set of c. 51 "Settlement account".

In cases where special tools, special devices, special equipment (special equipment) and overalls are taken into account as part of material resources, the organization of their accounting is carried out as follows.

These funds can be acquired by the organization from other persons, including through purchase, transfer free of charge, receipts as a contribution to the authorized capital, or produced by the organization independently.

Special equipment and overalls owned by the organization, as well as in economic management or operational management, can be accepted for accounting at the actual cost, i.e., in the amount of actual costs for the purchase or procurement without VAT.

The receipt of these funds is reflected in the entry:

Dr. c. 10/10 "Special equipment and overalls in stock"

Dr. c. 19 "VAT"

Set of c. 60 "Settlements with suppliers and contractors"

Set of c. 75 "Settlements with the founders"

Set of c. 98 "Deferred income".

The transfer of special equipment into operation is carried out on the basis of requirements and is reflected in the record:

Dr. c. 10/11 "Special equipment and overalls in operation"

Set of c. 10/10 "Special equipment and overalls in stock."

If the useful life of the special equipment exceeds 12 months, then its cost is repaid in one of the following ways:

in a linear way;
in proportion to the volume of output.

An entry is made for the cost of the decommissioned special equipment:

Dr. c. 25, 26

The cost of overalls is paid off according to industry standards approved by the Decree of the Ministry of Labor and Social Development of the Russian Federation of December 18, 1998 No. 51. At the same time, an entry is made:

Dr. c. 26 "General expenses"

Set of c. 10/11 "Special equipment and overalls in operation".

The underdepreciated cost of special equipment is written off to other expenses of the organization by the entry:

Set of c. 10/11 "Special equipment and overalls in operation".

The cost of repairing special equipment and workwear is included in the cost of ordinary activities.

Special equipment and overalls that do not belong to the organization, but are in its use or disposal, are accounted for on off-balance accounts in the assessment provided for in the contract, or in the assessment agreed with their owner.

Accounting for the disposal of materials. Disposal of materials takes place in the following cases:

when leaving for the production of products, works and services;
when selling to the side;
when investing in the authorized capital;
upon transfer under a donation agreement;
upon transfer under an exchange agreement.

Consider the order of reflection on the accounts of each case of disposal of materials.

Primary documents on the consumption of materials for the production of products, works and services in the accounting department are subject to counting verification and processing. Based on these primary documents, a development table is compiled for the use of materials by cost areas. This makes a record:

Dr. c. 20, 23, 25, 26

Set of c. 10 "Materials".

As mentioned earlier, the assessment of materials used for production is based on the cost reflected in the accounting policy of the organization.

The sale of materials to the side is made out by order, waybill and invoice. At the same time, the following entries are made on the basis of primary documents:

On the actual cost of materials sold:

Dr. c. 91/2 "Other income and expenses"

Set of c. 10 "Materials".

For the amount of the invoice presented to the buyer:

Dr. c. 62 "Settlements with buyers and customers"

Set of c. 91/1 "Other income and expenses"

For the amount of VAT due to the budget:

Comparing the credit and debit entries on account 91 "Other income and expenses", determine the financial result of the sale of materials, which is reflected in the entry:

Dr. sch.91/9 "Balance of other income and expenses"

Free transfer of materials is formalized by an act. Materials are written off in valuation at actual cost. This makes the following entries:

For the actual cost of materials donated free of charge:

Dr. sch.91/2 "Other income and expenses"

Set of c. 10 "Materials".

Free transfer of material is subject to value added tax in accordance with paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, since in this case there is a transfer of ownership of goods, work performed and services rendered.

The following entry is made for the amount of VAT due to the budget:

Dr. sch.91/2 "Other income and expenses"

Set of c. 68 "Calculations on taxes and fees".

The result of the gratuitous transfer of materials is written off to the financial result of the organization:

Dr. account 99 “Profit and loss”

Set of c. 91/9 "Balance of other income and expenses".

Contributions to the authorized capital of another organization are valued at the value agreed by the founders, unless a different procedure for evaluation is provided for by the legislation of the Russian Federation. Contributions to the authorized capital are considered as financial investments.

This makes the following entries:

Dr. c. 58 "Financial investments"

Set of c. 91"Other income and expenses"

The disposal of materials in connection with a contribution to the authorized capital is reflected in the entry:

Dr. c. 91"Other income and expenses"

Set of c. 10 "Materials".

The financial result from the investments made is reflected in the entry:

Dr. c. 91/9 "Balance of other income and expenses"

Set of c. 99 "Profit and Loss".

11.5. Inventory of inventories and reflection of its results on the accounts of accounting

In order to ensure the reliability of accounting and reporting data, enterprises conduct an inventory of material assets at least once a year and not earlier than October 1.

The inventory is carried out by a commission appointed by order of the head of the organization, in the presence of a financially responsible person who has received a receipt that he has credited all the valuables, and the documents have been handed over to the accounting department. Warehouses are sealed before inventory.

Material assets received at the warehouse and issued from the warehouse during the inventory period are subject to registration in a special statement under the heading “Received (issued) from the warehouse during the inventory period”.

The inventory is carried out by weighing, measuring, measuring material assets for each storage location. The identified values are entered into the inventory, according to which collation statements are compiled.

As a result of the inventory can be identified:

Excess values that are subject to capitalization in the assessment at market value. This makes a record:

Dr. c. 10 "Materials"

Shortage of material assets, which is debited to account 94 “Shortages and losses from damage to valuables”. The shortage of materials within the limits of natural wastage is written off to costs by recording:

Dr. c. 25.26

Set of c. 94 "Shortages and losses from damage to valuables."

The shortage due to the fault of the financially responsible person is debited from account 94 “Shortages and losses from damage to valuables” to the debit of account 73/2 “Calculations for compensation for material damage”.

Compensation for the shortage by the financially responsible person is carried out at market prices. At the same time, the difference between the cost of materials at market prices and their actual cost until reimbursement is taken into account on account 9 8/4 “The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables”.

For the amount of the difference to be reimbursed by the financially responsible person, account 73/2 “Calculations for the compensation of material damage” is debited and account 9 8/4 “The difference between the amount to be recovered from the guilty persons and the book value for shortages of valuables” is credited.

When compensating for a shortage, the guilty person makes the following entries:

Dr. c. 50 Cashier

Set of c. 73/2 "Calculations for compensation for material damage."

Dr. c. 9 8/4 "The difference between the amount to be recovered from the perpetrators and the book value for shortages of valuables"

Set of c. 91/1 "Other income and expenses".

Typical accounting entries for accounting materials are presented in table. 11.2.

Table 11.2

Typical accounting entries for the accounting of materials in organizations

conclusions

Inventories are classified as working capital organizations, characteristic feature which is that they completely transfer their value to the product of labor in one production cycle.

Synthetic inventory accounting is carried out on account 10 "Materials" at the actual cost, and analytical is organized on warehouse accounting cards for each type, type, grade of material in natural units of measurement on warehouse accounting cards. The organization can carry out accounting of materials using accounts 15, 16 and 10 or using only account 10 “Materials”. Accounting policy the organization is determined by the assessment of the inventories spent on production (FIFO, LIFO, weighted average price method). VAT paid to the supplier is not included in the actual cost of materials, but is fully presented to the budget for reimbursement, subject to the following conditions:

material values received (received);
VAT is highlighted in payment documents;
there is an invoice.

In order to ensure the reliability of accounting and reporting data, an inventory of inventories is carried out. The revealed surpluses are attributed to the financial results of the organization, and the shortages are taken into account on account 94 “Shortages and losses from damage to valuables”. Shortfalls are written off taking into account the reasons for their occurrence.

Questions for self-examination

Define the organization's MPP.
What values relate to the organization's MPH?
What values relate to the organization's special equipment?
In what assessment of the MPZ are reflected in the balance sheet and in the current account?
What costs are included in the actual cost of the inventory?
What methods of assessing the inventory are used to determine the cost of materials used for the production of products, works and services?
How are the deviations of the actual cost of materials from their cost at the accounting price distributed?
What is the procedure for conducting an inventory of MPZ?
How are the results of inventory of inventories reflected in the accounts?
At what cost is the materially responsible person compensated for the lack of materials?

Bibliography

Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ.
Regulation on accounting and financial reporting in the Russian Federation: Order of the Ministry of Finance of Russia dated March 24, 2000 No. 31n.
Regulation on accounting "Accounting policy of the organization" (PBU1 / 98): Order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n.
Regulation on accounting "Accounting for inventories" (PBU5 / 01): Order of the Ministry of Finance of Russia dated 09.06.2001 No. 44n.
Regulation on accounting "Income of the organization" (PBU9 / 99): Order of the Ministry of Finance of Russia dated March 30, 2001 No. 27n.
Regulation on accounting "Expenses of the organization" (PBU10 / 99): Order of the Ministry of Finance of Russia dated March 30, 2001 No. 27n.
Accounting Regulation “Accounting for Assets and Liabilities Denominated in Foreign Currency” (PBU3/2006) dated November 27, 2006 No. 154n.
Guidelines for accounting of inventories: Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n, subject to changes and additions dated April 23, 2002 No. 33n.
Erofeeva V.A., Klushantseva G.V., Kemter V.B. Accounting with elements of taxation. St. Petersburg: Legal Center Press, 2004.
Kondrakov N.P. Accounting. M.: INFRA-M, 2005.

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In every enterprise engaged in the sale or production of goods, there are inventories. They can increase or decrease depending on a number of factors. For example, seasonality of sales, increase in production, high consumer demand, etc. At the same time, over time, they can deteriorate, be lost, expire, etc. To correlate the balances according to the documents with the actual ones, an inventory of inventories is carried out. Let's consider this process in more detail.

What is Inventory Inventory

Inventory inventory is the most simple and affordable way residual control. Accounting compares account balances with actual stock. The process is regulated by the law of the Federal Law "On Accounting".

According to the law, all property of the enterprise is subject to recalculation.

Tip: it is not advisable to check all areas of the enterprise at the same time.

Therefore, the manager has the right to make a decision and check the individual groups of MPZ to achieve the set spruce at this stage of the enterprise. This will lead to a detailed study, control over the presence and safety.

When should inventory be taken?

The frequency of inventory at the enterprise is set independently. According to the current legislation, there are situations when it is necessary to produce it.

When to take inventory of MPZ:

The property of the enterprise is leased together with the MPZ;
An annual financial report is prepared;
With a significant change in the position of the enterprise: liquidation or reorganization;
When changing the materially responsible employee for the inventory;
When changing the foreman at work or shifting more than 50% of the team;
The presence of theft;
Deterioration of property volumes or their modification.

Attention: inventory exceptions - fixed assets are checked no more than once every 3 years, library funds - once every 5 years (the entire list can be found in the regulations).

Inventory inventory process

A supervisor's order is required to conduct an audit. He issues an order in which he indicates the date of the inventory of stocks and a list of persons participating in the conduct. A commission is assembled with the participation of a financially responsible person for the property being inspected. Before starting, he provides a receipt in which he indicates the balances that all goods have been brought in and the expense and receipt documents have been given to the accounting department.

Attention: the inventory process is not limited to the recalculation of the inventory.

Material values during the inventory are recalculated. Balances are checked against documents with their presence, on a certain date. If necessary, in addition to recalculation, weighing, volume measurement is carried out. Reconciliation takes place in the order of their location in the room.

In addition to the recalculation of the inventory, the documentation is checked:

Primary accounting documents;
Documents on sorting;
Documents on the write-off of damaged goods, marriage;
Documents on shortages;
Surplus documents.

So, the inventories have been recalculated, the documents have been checked, the next step is to check everything related to the location and availability of reserves.

Inventory of MPZ is accompanied by a check:

Carrying out inventory of inventories;
The external state of the warehouse and near-warehouse facilities;
How is the preservation of MPZ carried out;
Carrying out timely inventory of stocks;
Checking the issuance of special clothing, footwear and food for employees of the enterprise;
Checking the correctness of previous inventory counts;
Verification of reasonable write-offs of goods;
Activity on the rationing of the costs of the MPZ.

Upon completion of the audit, the commission draws up an inventory list of the MPZ (form INV-3). On its basis, a comparison sheet is compiled.

For each individual type of product, information is entered:

Type of goods;
Commodity group;
actual quantity;
Unit of measurement;
Other necessary information (numbers, articles).

The final stage of the stock count

As a result of checking material assets, inventory acts are drawn up. They include the results.

Identified shortcomings as a result of the inventory:

Comparison of figures according to accounting data with actual balances;
Identification of surpluses that should be included in the accounting;
Lack of inventory, which leads to a write-off in accounting;
Identification of regrading for certain types of goods.

Inventory accounting entries

Sch.94 - “Shortages and losses from damage to valuables”;
Sch.10 - "Materials";
Sch.91 - "Other income and expenses";
Sch.99 - "Profit and loss";
Sch.20 - "Main production";
Account 73/2 - “Calculations for compensation for material damage”;
Sch.70 - “Settlements with personnel for wages”;
Sch.50 - "Cashier";
Sch.51- "Settlement account".

As a result of the inventory, shortages and discrepancies with the data on accounting and actual availability were identified.

Wires are made:

The surpluses are transferred to the financial results: Dt10-Kt91;
Identification of the shortage of MPZ based on the results of the check: Dt94-Kt10;
In case of natural disasters, the shortage is written off as losses: Dt99-Kt94;
VAT is written off for shortages of MPZ: Dt94-Kt19;
Inventory write-offs due to natural wastage within the normal range: Dt20-Kt94;
Write-offs of MPZ due to natural attrition are higher than the norm for an employee financially responsible by order of the director: Dt73 / 2-Kt94;
Based on the write-off from the financially responsible person, funds are deducted from his salary: Dt70-Kt73/2, or the financially responsible person deposits money into the cash desk: Dt50-Kt73/2 or to the organization’s settlement account Dt51-Kt73/2.

Tip: the option of depositing funds to the cashier or to a current account by a financially responsible person for a shortage of inventories, in practice, is less common than withholding funds from his salary.

Let's summarize. Each enterprise has its own stock of inventory. When they enter the balance of the enterprise, they are accounted for by the storekeeper or accountant. Over the course of time, natural loss, wear and tear, natural disasters, theft, regrading and a number of other actions occur, leading to a difference in the balance of the fact and the document. To eliminate the imbalance, an inventory is carried out.

Inventory of MPZ is regulated by the Federal Law "On Accounting". According to it, it is allowed to check any area of the property and obligations of the enterprise. In practice, it is advisable to make an inventory of separate category goods. The frequency of inspection depends on the order of the head and is not established by law. In some cases, an inventory process is required.

By order of the head, a commission is assembled. She checks the balances in the warehouses and enters them into the inventory act. On its basis, shortages, regrading are identified and the balances according to documents and actual are compared. Next, the accounting department draws up the corresponding postings.

Inventory of material stocks. Inventory inventory technology Inventory inventory technology

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