Shishkoedova N. N., Associate Professor of the Department "Accounting and Audit",
Kurgan branch of AT and SO

At the end of the year, the preparation of annual reporting data begins, an important part of which is the property of the construction company. In this regard, we recall how to conduct an inventory and reflect its results in accounting and tax accounting.

Basic Rules

The need to conduct an inventory of property and liabilities before preparing annual reports in order to ensure the reliability of data accounting established in article 12, paragraph 2 federal law dated November 21, 1996 No. 129-FZ "On Accounting".

However, this does not mean that all property must be recounted and rewritten exactly on December 31, 2008. You can start the annual inventory even earlier (after October 1).

EXAMPLE

When inventorying goods material assets in Monolith LLC, a shortage of building sand was found for a total of 36,000 rubles. The perpetrators have not been identified. The shortfall within the norms of natural loss, according to the calculation, is 7250 rubles. The manager decided to write off the amount of the shortfall to financial results. The accountant writes:

DEBIT 94 CREDIT 10
- 36,000 rubles. - the missing sand was written off on the basis of the collation statement;

DEBIT 20 CREDIT 94
- 7250 rubles. - the shortage of sand was written off within the norms of natural loss;

DEBIT 91 CREDIT 94
- 28 750 rubles. (36 000 - 7250) - the shortage of sand was written off in excess of the norms of natural loss.

In tax accounting, expenses in the form of a shortage of material assets in the absence of perpetrators, as well as losses from theft, the perpetrators of which have not been identified, are included in non-operating expenses. But for this, the fact of the absence of the perpetrators must be confirmed by the authorized body of state power documented (subparagraph 5, paragraph 2, article 265 tax code RF). Otherwise, losses are not taken into account for the purpose of calculating profit.

REGRADING CREDIT

In accordance with clause 5.3 Guidelines on inventory construction company can make mutual offset of surpluses and shortages as a result of sorting.

However, this can only be done as an exception if both a surplus and a shortage of inventory items of the same item are detected:

For the same audited period;
- the same person being checked;
- in identical quantities.

Therefore, for example, if there is an excess of sand and a lack of crushed stone, it is impossible to carry out an offset for regrading. It is impossible to make a set-off even if an excess of sand is found on one construction site and a shortage on another.

To make your annual inventory easier, we've created a guide for you. We have laid out the procedure for inventorying the property and obligations of the institution on the shelves. And we offer you a verification algorithm.

How to Prepare for the Annual Inventory

Create a commission. Approve the composition of the commission by order of the head (form No. INV-22). Register it in the register of control over the implementation of orders for inventory (form No. INV-23).

Determine the rest. Before the start of the check, the chairman endorses the latest receipts and expenditure documents and makes an entry in them indicating the date: “before the inventory on”. Reflect these documents in the accounting registers, determine the balances of property and liabilities by the beginning of the audit.

Take receipts. Financially responsible employees are not included in the commission, but are present during the audit. Get receipts from them that the employees handed over all the expenditure and receipt documents to the accounting department or transferred them to the commission, and that all the valuables that came into their storage were credited, and those that left were written off as expenses. The same receipts must be given by accountants who, at the time of the audit, have debts according to accounting data.

Annual inventory of fixed assets, non-production and intangible assets

When to conduct. Inventory conduct annually, and check fixed assets at least once every three years. Fix the deadline in accounting policy.

What to check. Check:

• inventory cards for accounting for non-financial assets (f. 0504031) and group accounting for non-financial assets (f. 0504032);
• technical passports (forms) and other documentation reflecting the technical condition of fixed assets;
• documents for the right of operational management of real estate, intangible assets (patents, certificates, etc.);
• documents for the right to use fixed assets, non-produced and intangible assets accounted for in off-balance sheet accounts.

How to arrange. Make inventory records (collation sheets) (f. 0504087).

Machinery, equipment and vehicles enter in the inventory individually. For each object, indicate the factory inventory number according to the data sheet, year of manufacture, purpose, capacity, etc.

Items of the same type of household inventory, tools, machines, and so on, of the same value in the inventories, reflect by name. Indicate their number if they arrived at the same time and one is open for them. inventory card group accounting of non-financial assets (f. 0504032).

When inventorying intangible assets, check the correctness and timeliness of their reflection in accounting.

For fixed assets received for gratuitous use, rent and in custody, draw up separate inventories in triplicate. Provide links to supporting documents.

For fixed assets that have become unusable and cannot be restored, draw up a separate inventory list.

• Important article:

Annual physical inventory

When to conduct. Once a year before the annual financial statements.

What to check. Inventories that are in the institution and distributed among financially responsible persons, and those that are not in the institution (on the way, shipped, not paid on time, in the warehouses of other organizations). Second, check the validity of the amounts in the relevant accounting accounts.

How to arrange. Make inventory records (f. 0504087) for inventories.

Inventories (including goods and finished products) enter in the inventory for each item. Indicate the type, group, quantity, article, grade and other data.

Received during the inventory inventories enter in separate descriptions. In particular, please include the following information:

• date of receipt;
• Supplier name;
• date and number of the receipt document;
• name of inventories;
• quantity, price and amounts.

On receipt documents, put a mark “after inventory”, certify it with the signature of the chairman of the commission. This will be the basis for the MOL to capitalize this property.

If you release inventories during the inventory, enter them in a separate inventory, and make a note on the expenditure documents “material reserves released during the inventory”. Assure it with the signature of the chairman of the commission.

Separately reflect the results of the inventory of inventories:

• shipped but not sold;
• on the way;
• located in the warehouses of other organizations (in particular, transferred for storage);
• transferred for processing to other organizations.

Annual inventory of settlements and liabilities

When to conduct. Annually

What to check. The validity of the amounts that are on accounts 205,000, 206 00, 208 00, 209 00, 210 00, 301 00, 302 00, 303 and 304 00.

Use Data analytical accounting, primary documents, acts of reconciliation of calculations. The latter are needed to confirm the debt and its amount.

When you check your debt wages to employees, identify unpaid amounts that need to be transferred to the account of the depositors, as well as the amounts of overpayments and their reasons.

When checking accountable amounts, check the reports of accountable persons on advances issued, taking into account their intended use, as well as the amounts of advances issued for each accountable person: dates of issue and intended purpose.

Before inventorying settlements with buyers and suppliers, sign reconciliation acts with them. The amounts that are reflected in them, check with the accounting data.

Check the validity of the debt for shortages, theft and damage. Determine when the debt arose.

If there is an unrecorded debt or, conversely, there is a debt that actually does not exist, reflect this in the inventory.

Before making an inventory of settlements with the budget and extra-budgetary funds, also sign reconciliation acts. Compare the data with the balances on accounts 303 00.

How to arrange. Reflect the results of the inventory of settlements on account 205 00 in the inventory list of settlements on receipts (f. 0504091).

Enter the data on the remaining settlement accounts in the inventory list of settlements with buyers, suppliers and other debtors and creditors (f. 0504089). Highlight the expired debt limitation period.

Check the inventory data with the information (f. 0503169).

Annual inventory of money, monetary documents and strict reporting forms

When to conduct. Annually

What to check. Cash at the box office, monetary documents (postage stamps, paid vouchers to rest houses and sanatoriums, air and railway tickets, payment cards for communication services, fuel cards etc.), strict reporting forms (BSO), vouchers received free of charge.

When you count cash, including by type of currency and monetary documents sheet by sheet, check the result with the accounting data for the cash book (f. 0504514).

Also check monetary documents by their types with the data of analytical accounting, which you maintain in the card for accounting for funds and settlements (f. 0504051).

Check the actual availability of the BSO with the data of the ledger of accounting forms for strict reporting (f. 0504045) and off-balance account 03 “Forms of strict reporting”.

Verify the actual availability of monetary documents with the accounting data for operations with monetary documents in the cash book sheets (f. 0504514) with the entry "Stock".

The actual availability of vouchers received free of charge from public, trade union and other organizations, check with the data of the card of quantitative and total accounting of material assets (f. 0504041).

In addition, check the amounts on personal accounts opened with the treasury or financial authority, on settlement (current) accounts opened with credit organizations, and funds are on the way.

How to issue. Cash that is in the cash desk of the institution, reflect in the inventory of cash Money(f. 0504088).

Specify the results of the inventory of monetary documents and BSO in the inventory list (collation sheet) of strict reporting forms and monetary documents (f. 0504086).

Since there are no unified forms of inventory records and collation sheets for vouchers received free of charge, develop such forms yourself and approve them in the accounting policy.

The results of checking money on personal accounts opened with a treasury body or a financial body, and accounts opened with an institution of the Bank of Russia and credit institutions, as well as money in transit, issue an inventory list of balances on cash accounts (f. 0504082).

Registration of the results of the annual inventory

Record discrepancies. If there are discrepancies between the accounting data and the inventory data, issue a statement of discrepancies based on the results of the inventory (f. 0504092). In them, record shortages or surpluses for each accounting object in quantitative and cost terms.

The statements are signed by the chief accountant and the performer. Then transfer the statements to the inventory commission.

For all shortages and surpluses, sorting, take written explanations from the MOL, reflect this in the inventory records (acts). Based on the explanations and results of the inventory, the commission will determine the causes and nature of the identified deviations.

The article discusses:

• the procedure for preparing for the inventory;
• cases;
• the timing of its implementation;
• documenting.

In a brief form, we will consider the nuances of conducting an inventory of settlements, cash, as well as certain types of property (OS and goods and materials).

Cases, terms and procedure for conducting an inventory

An inventory is a check of the presence of the organization's property and the state of its financial obligations on a certain date by reconciling the actual data with accounting data.

The cases, terms and procedure for conducting an inventory, as well as the list of objects subject to inventory, are determined by the subject independently, with the exception of the mandatory inventory provided for by law, federal and industry standards (Article 11 of the Federal Law of 06.12.2011 N 402-FZ).

Stages of inventory

General scheme for conducting an inventory

Preparing for inventory

The head of the organization must approve the personal composition of the inventory commission (including the chairman). To do this, it is necessary to prepare an appropriate order (decree or order).

The composition of the inventory commission should include:

• representatives of the administration of the organization;
• accounting staff;
• other professionals (engineers, economists, technicians, etc.)

Before inventory starts:

• The MOL must confirm that all expenditure and receipt documents for the property have been transferred to the inventory commission;
• the chairman of the commission must register all expenditure and receipt documents marked “before the inventory on “__________” (date)” (for accounting, this is the basis for determining the balance of property according to the credentials);
• the head of the organization must create all the conditions to ensure a complete and accurate check of the actual availability of property within the established time frame.

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

Taking inventory

The MOT must be present at the inventory without fail.

The actual availability of property during the inventory is determined by mandatory calculation, weighing, measurement.

If the property is stored in the supplier's undamaged packaging, the actual quantity can be established based on a random estimate (recalculation) of a part of this property (i.e. several packages can be randomly opened for verification).

The inventory of bulk materials is allowed to be carried out by technical calculations and measurements.

When inventorying a large number of valuables by weighing, the MOT and one of the members of the commission keep records in separate statements. Then the data is verified and the result is indicated in the inventory list.

If the inventory is carried out before compiling the annual financial statements, the property that was checked after October 01 of the current year is not subject to additional recalculation. The data of the already conducted reconciliation is used.

During the inter-inventory period, the company has the right to conduct selective inventories.

Registration of inventory results

The results of reconciliation of actual and accounting data are reflected in the inventory lists or inventory acts (drawn up in at least two copies).

The organization must approve the forms primary documents in accounting policy, incl. inventory documents. 1C uses unified forms. So, for example, the result of an inventory of inventory items will be reflected in the INV-3 form.

The inventory list must include the following:

• the name of the objects to be checked;
• the amount of property (in units of measurement taken into account);
• the total amount in physical terms (regardless of the unit of measurement in which the property was taken into account);
• the number of serial numbers of material assets (in words, on each page);
• a mark on checking prices, taxation, totals;
• signatures of members of the commission, chairman, MOL;
• confirmation of the MOT (the inventory was carried out in his presence, there were no absent members of the commission, there are no complaints about the inventory).

If there are blank lines on the last pages of the inventory list, then dashes are indicated.

Correction of inaccuracies in the inventory is made by crossing out. The correct data is indicated above the incorrect entry. All members of the commission, as well as the MOT, must put their signatures next to the correction of the error.

In the event of a discrepancy between the accounting and actual data, a Collation Sheet is drawn up, for example, in the INV-19 form.

Evaluation of objects identified during the inventory is carried out according to market prices, and the degree of wear is based on the actual technical condition of the object.

Property that is in custody or lease (off balance) is also subject to verification during the inventory.

Features of the inventory of certain types of property

OS Inventory

When inventorying fixed assets, the inventory list (INV-1 form) indicates:

• full name;
• appointment;
• inventory numbers;
• main technical indicators;
• factory inventory number.

When taking inventory real estate the commission checks the availability of documents that confirm the right of ownership.

In the event of a discrepancy between the accounting and actual data, the commission includes the correct technical indicators in the inventory.

OS are included in the inventory by name according to their intended purpose. As a result of modernization, the functions of an object may change. In this case, the inventory reflects the new appointment of the OS.

OS unsuitable for use are included in a separate inventory, which indicates:

• date of commissioning;
• reasons why the OS cannot be used in work.

Inventory of goods and materials

If goods and materials are stored in different premises, then the inventory is carried out sequentially according to the places of storage. After the inventory of any part of the inventory is completed, access to the premises should be limited until the entire reconciliation of the inventory is completed.

If goods and materials arrive at the warehouse during the inventory, then information on them is entered in a separate inventory, which indicates:

• Name;
• quantity;
• price and amount;
• date and number of the receipt document (the chairman of the commission must register the receipt documents marked “after the inventory “__________” (date)”);
• Supplier name.

In case of a long-term inventory of goods and materials, MOTs can be released in the presence of members of the inventory commission (with the written permission of the head and chief accountant). Information on such goods and materials is reflected separately in the inventory "Inventory released during the inventory."

The inventory commission must check the data on goods and materials, which:

• on my way;
• are in the warehouses of other organizations (in custody);
• shipped but not paid for;
• are not in the MOT subreport.

In some cases, when taking an inventory, it is allowed to use group inventories (of low value, fast-wearing goods and materials, etc.). Low-value goods and materials that have become unusable, but were not taken into account in the company's expenses, are not included in the inventory. An act is filled out on them indicating:

• operating time;
• reasons for unsuitability;
• opportunities for commercial use.

The container is indicated in the inventory by:

• mind;
• intended purpose;
• quality condition:
  • new;
  • previously used;
  • in need of repair.

Calculation inventory

The inventory of calculations consists in checking the validity of the amounts on the accounts of accounting. Subject to verification:

• 60 "Settlements with suppliers and contractors";
• 62 "Settlements with buyers and customers";
• 63 "Provisions for doubtful debts";
• 66 "Calculations for short-term loans and loans";
• 67 "Settlements on long-term credits and loans";
• 68 "Calculations on taxes and fees";
• 69 "Calculations for social insurance and security";
• 70 "Settlements with personnel for wages";
• 71 "Settlements with accountable persons";
• 73 "Settlements with personnel for other operations";
• 75 "Settlements with the founders";
• 76 "Settlements with different debtors and creditors";
• 79 "Intra-economic settlements".

When checking, the correctness of the calculations, the presence of a balance and the reasons for its formation are evaluated.

In order to assess how correctly the turnovers on the settlement accounts are reflected, it is necessary to compare the indicators in the reconciliation report received from the counterparty with the verified credentials.

The debt on which the limitation period has expired and other debts that are uncollectible are written off separately for each obligation at the order of the head.

Cash inventory

The inventory of the cash register is carried out taking into account the provisions of the Directive of the Bank of the Russian Federation dated 11.03.2014 N 3210-U.

When inventorying the cash register, the following are recalculated:

• cash (hereinafter DS);
• valuable papers;
• monetary documents:
• stamps;
• state duty stamps;
• bills of exchange;
• vouchers to rest homes (sanatoriums);
• air tickets;
• other monetary documents.

The inventory on the current account is carried out by reconciling the balances on the accounting accounts with the data indicated in the bank statement on the corresponding date.

Inventory of assets that do not have a material form

When inventorying intangible assets, the commission checks:

• availability of documents confirming the rights of the organization to use it;
• correctness and timeliness of reflection of intangible assets in the balance sheet.

When inventorying financial investments, the commission checks the actual costs of securities and other investments. Estimated:

• correct registration of securities;
• the reality of the value of the recorded securities;
• timeliness and completeness of reflection in the accounting of received income from securities;
• the actual availability of securities is compared with the accounting one.

The inventory of securities is carried out simultaneously with the inventory of DS at the cash desk.

The unified form of the inventory list INV-16 is designed to reflect data on securities. It states:

• Name;
• series and number;
• nominal and actual value;
• redemption period;
• total amount.

If at the time of the inventory the securities are kept in specialized organizations, then the balance of the relevant accounting accounts is checked against the data indicated in the extracts.

In addition to the above, the inventory commission must check financial investments V authorized capital third parties, as well as company loans (if any).

Accounting for inventory results

The result of the inventory can be:

• surplus - excess of the actual quantity of goods and materials over accounting data;
• shortage - a physical shortage of goods and materials, a discrepancy between the actual amount of goods and materials and accounting data.

The order in which the results of the inventory are taken into account depends on various factors.

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