An inventory of property and liabilities is a periodic check of their availability, condition and valuation. The property available to the organization may not correspond to the accounting data. For example, material assets are subject to natural influences - evaporation, shrinkage, deterioration, etc. As a result, their quantity and cost are significantly reduced. At the enterprise, abuses committed during accounting may be identified - theft, measurements, weights, etc. Inventory, therefore, allows you to check compliance with the rules and conditions for storing material assets, cash, warehousing and the reality of accounting data, maintenance and operation of machinery, equipment, and other fixed assets of the organization, and also prevents such negative phenomena as theft of property by employees enterprises.

In addition, when documenting the facts of an organization’s economic activities and when reflecting them in accounting, various errors, clerical errors, inaccuracies and corrections are made. Therefore, it is necessary to check the completeness and reliability of accounting records - only during a complete inventory can it be established to what extent the content of accounting data and primary documents corresponds to the actual volume and value of the organization’s property.

How to take inventory property and financial obligations, which will be discussed in this article.

The organization's obligation to take inventory

Federal Law No. 129-FZ, and Regulations on accounting and financial reporting in the Russian Federation It has been established that organizations are required to conduct an inventory of:

– when the property is leased, purchased or sold;

– during reorganization or liquidation of the organization;

– when transforming a state or municipal unitary enterprise;

– before drawing up annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year);

– when changing financially responsible persons (on the day of acceptance and transfer of cases);

– when facts of theft, abuse or damage to property are revealed (immediately upon establishment of such facts);

– if a natural disaster, fire or other emergency situations caused by extreme conditions occurred (immediately after the end of the fire or natural disaster);

– in other cases provided for by the legislation of the Russian Federation.

In case of collective or brigade financial responsibility, inventory must be carried out in the following cases:

– when changing the team leader or foreman;

– when more than 50% of employees leave the team or team;

– at the request of one or more members of the team or team.

The procedure and timing for conducting inventories in other cases is established by the head of the organization. He determines how many times in the reporting year and when the inventory should be carried out, approves the list of inventoried property and liabilities, and also decides on the issue of conducting a random check. The inventory procedure established by the manager must be enshrined in the accounting policies of the organization.

Current legislation does not prohibit conducting an inventory on any day convenient for the organization, for example, October 3 or December 25. However, it is most advisable to schedule an inventory for the 1st day of the month, since it is on this date that, according to the generally established procedure, the balance for all synthetic and analytical accounting accounts is displayed - data is generated for compiling matching statements and identifying inventory results. But if not the 1st day of the month is chosen, but, for example, December 3, then it becomes necessary to calculate on this date the interim totals of turnover and balances of accounts in which the property or financial liabilities inventoried in a particular case are taken into account.

In addition to planned inventories, carried out according to a pre-approved schedule, the organization can also carry out unscheduled continuous inventories of inventory items. Such inventories are called sudden and allow you to take careless financially responsible persons by surprise. They are carried out according to a schedule drawn up by the head of the enterprise and kept by the manager or chief (senior) accountant. Surprise checks should be carried out first:

– for newly hired financially responsible persons;

– in the formation and increase of excess inventories of inventory items;

– when establishing facts of violations of the rules for acceptance, storage, and sale of valuables.

What is being inventoried?

During the inventory, the presence of property and liabilities, their condition and valuation are checked and documented. All property of the organization and all types of financial obligations are subject to inventory. In this case, property that belongs to the organization on a proprietary basis, is in custody, rented property received for processing, as well as unaccounted for property should be checked. This type of inventory is called solid .

The property includes fixed assets, financial investments, inventories, finished products, goods, other inventories, cash and other financial assets.

Financial liabilities include bank loans, loans and reserves. They must be formalized by loan agreements, credit agreements and agreements concluded on commodity and commercial credit.

By decision of the manager, it may be carried out selective inventory, during which any part of the property is checked. These can be inventory items belonging to one financially responsible person or located in one place (in a warehouse or office).

Inventory commission

To carry out an inventory, the organization creates permanent inventory commission, which, firstly, carries out preventive work to ensure the safety of valuables, and, if necessary, hears at its meetings the heads of departments and sections on issues of storage of inventory items. She checks the documentation of the facts (when the received property does not comply with the terms of the contract in terms of quantity, quality or range), determines the reasons for writing off the property and the possibility of using waste.

Secondly, the commission prepares and provides an inventory, instructs members of working inventory commissions, conducts control checks of the correctness of the inventory, as well as selective inventories of inventory items in storage and processing areas during the inter-inventory period.

In addition, it checks the correctness of the derivation of inventory results, the validity of the proposed offsets for the re-grading of valuables at bases, warehouses, storerooms, workshops, construction sites and other storage places. If necessary (for example, when serious violations of inventory rules are established), the commission conducts (on instructions from the head of the enterprise) repeated complete inventories and makes proposals on the procedure for resolving identified shortages and losses from damage to inventory items.

If available in the organization audit commission and a small amount of inventory work can be entrusted to this commission. If the amount of work is large, then to simultaneously carry out inventory throughout the entire enterprise, working inventory commissions . They are justified if the organization has separate divisions (branches and representative offices) or operates over a large territory (in construction organizations, agricultural enterprises).

The head of the organization, by his order, approves the personal composition of the permanent and working inventory commissions. This order must be registered in Journal of control over the implementation of orders (decrees, instructions) on inventory(form No. INV-23).

During the inventory, it is necessary not only to recalculate the quantity and total cost of inventory items and cash, but also to check the correctness of their assessment, that is, the validity of determining the specified value in accounting. In addition, the correctness and validity of the reflection of the organization’s financial obligations in the accounting records must be checked, debts that are unlikely to be repaid, as well as debts that are hopeless for collection, must be identified.

Considering the importance of such a check, it is advisable to include in the inventory commission specialists who have the necessary qualifications to analyze the correctness of the assessment of the property and financial obligations of the organization (for example, able to distinguish one type of wood from another; by measuring, determine the mass of metal depending on its brand or the amount of grain of a certain varieties in granaries, etc.). The participation of such specialists will help to avoid mistakes, concealment of the facts of misgrading of products, as well as theft and abuse.

Members of inventory commissions who knowingly enter incorrect data into the inventory about the actual balances of valuables in order to hide shortages and waste or surpluses of goods, materials and other valuables are held accountable in the manner prescribed by law.

Inventory Sequence

How to conduct an inventory and how to document its results is described in detail in Guidelines for inventory of property and financial obligations. The results of the inventory will be considered valid only if the procedure for conducting it is followed.

Inventory of property is carried out according to its location and financially responsible person. It is important to remember that if at least one member of the commission is absent during its implementation, the inventory results will be considered invalid. In addition, another mandatory condition is the presence of financially responsible persons when checking the actual availability of property.

In case of collective (team) financial responsibility, the inventory is carried out with the mandatory participation of the foreman or his deputy and team members working at the time the inventory begins.

The inventory procedure consists of several stages. Stage first - preparatory. It includes the following activities:

– preparation of an order to conduct an inventory;

– formation of an inventory commission;

– determination of the timing and types of inventory property;

– receiving receipts from financially responsible persons, etc.

Second phase– weighing, measuring, counting, identifying and checking the actual availability of property and liabilities, as well as drawing up inventories. Third stage- this is a comparison of inventory data with accounting data: discrepancies are identified, matching statements are compiled and the reasons for the discrepancies are determined.

And finally, the final stage is the registration of inventory results. At this stage, accounting data is brought into line with the results of the inventory; persons guilty of incorrect accounting of property are brought to administrative responsibility.

Retail and wholesale-retail trade enterprises, as well as warehouses (bases), are allowed to close for an inventory of fixed assets, inventories, cash and settlements for a period of no more than three days.

Preparatory activities

Before the start of the inventory, the members of the working inventory commissions are given an order to carry out the inventory, and the chairmen of the commissions are given a control seal. The order must indicate the content, volume, procedure and timing of the inventory, as well as the personal composition of the inventory commission. It may contain as an appendix an inventory plan, which determines the completion date of the inventory and delineates responsibilities between members of the working commissions. In addition, at the stage of preparation for the inventory, the organization can develop relevant internal documents, for example:

– rules with a detailed description of the actions of members of working commissions when checking the availability and condition of the enterprise’s property;

– the procedure for resolving claims against the work of inventory commissions;

– forms of primary documents for registration of inventory results.

Before starting to check the actual availability of property, the working inventory commission is obliged to seal utility rooms, basements and other places for storing valuables that have separate entrances and exits, check the serviceability of all weighing instruments and compliance with the established deadlines for their stamping. The scales are tested for stability, sensitivity and weighing accuracy.

Before starting the inventory, it is necessary to make the appropriate entries in the analytical accounting cards (books) and display the balances on the day of the inventory. The commission must receive the latest incoming and outgoing documents or reports on the flow of material assets and cash at the time of the inventory. The chairman of the inventory commission endorses all incoming and outgoing documents attached to the registers (reports), indicating “before the inventory on “__________” (date),” which serves as the accounting department’s basis for determining the balance of property at the beginning of the inventory according to the accounting data.

During the inventory, all operations for the receipt and release of material assets must be stopped. Valuables that actually arrived after the start of the inventory are capitalized after the inventory date.

Financially responsible persons give receipts in which they indicate that by the beginning of the inventory, all expenditure and receipt documents for property were submitted to the accounting department or transferred to the commission and all valuables received under their responsibility were capitalized, and those disposed of were written off as expenses. Similar receipts are also given by persons who have accountable amounts for the acquisition or powers of attorney to receive property.

If it subsequently turns out that part of the documents available at the beginning of the inventory related to the movement of inventory items, cash and other property and financial obligations was not transferred to the accounting department and, therefore, was not taken into account when calculating the balances of inventory assets and liabilities based on accounting data, from the perpetrators must be given written explanations about the reasons for the violations committed, and the authenticity of the submitted documents must be carefully checked. Documents with explanatory notes attached to them are attached to the inventory materials and are taken into account when justifying its results on a general basis. There are no special sanctions for such violations under current legislation. At the same time, the administration may apply to guilty persons general penalties established for failure to perform or improper performance of their labor duties.

In case of sudden inventories, all inventory items are prepared for inventory in the presence of the inventory commission, in other cases - in advance. They must be grouped, sorted and laid out by name, grade, size in a certain order so that it is convenient to count their number.

Inventory of property

At the second stage, members of the inventory commission count, weigh, measure and describe the property actually owned by the organization. As a rule, the verification is carried out using a continuous method, that is, absolutely all goods and valuables are recalculated. The actual availability of property is verified with the obligatory participation of financially responsible persons.

During the inventory, inventory lists or acts , which contains information about the actual availability of property and the reality of recorded financial obligations. Inventories and acts are drawn up in two copies. Separate inventories are drawn up for property held in custody, rented or received for processing.

Inventory records and acts are the primary accounting documents for accounting. Therefore, the task of the inventory commission at this stage is to most fully and accurately enter data on actual property and financial obligations into the inventory, and then correctly and timely draw up inventory materials. Inventory records can be filled out either by hand with ink or a ballpoint pen, or using computer technology. In any case, they should not contain blots or erasures.

During the inventory, financially responsible persons may discover errors in the inventories. In this case, they must immediately (before opening the warehouse, storeroom, section, etc.) report this to the chairman of the inventory commission. The inventory commission must check this fact and, if confirmed, eliminate the identified errors.

Erroneous entries are corrected in all copies of the inventory in accordance with accounting rules - incorrect entries are crossed out and the correct entry is placed above them. Corrections must be agreed upon and signed by all members of the inventory commission and financially responsible persons. Unfilled lines should be crossed out. The names of property and individual objects are indicated in the inventories according to the nomenclature adopted by the organization. The quantity of inventory items is determined in established units of measurement.

Inventory assets are entered in the inventory for each individual item, indicating the type, group, quantity and other necessary data (article, grade, etc.). An inventory of valuables should be carried out in the order of their location in a given room.

If the inventory list or act is drawn up on several pages, then they must be numbered and fastened in such a way as to exclude the possibility of replacing one or more of them. At the end of each page of the inventory you should indicate in words:

– the number of serial numbers of material assets;

– the overall total of the quantity in physical terms recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) these values ​​are shown in.

Such a record eliminates the possibility of making unauthorized changes to the compiled document after it has been signed by members of the inventory commission and financially responsible persons.

On the last page of the inventory, a note must be made about checking prices, taxation and calculation of results signed by the persons who carried out this check, after which all members of the inventory commission and financially responsible persons sign. In addition, at the end of the inventory, financially responsible persons give a receipt confirming that the commission has checked the property in their presence, that there are no claims against the members of the commission and that the property listed in the inventory has been accepted for safekeeping. If the inventory of property occurs in connection with a change of financially responsible persons, the employee who accepted the property signs in the inventory for receipt, and the employee who handed over this property sign for its delivery.

To confirm the actual availability of property in the warehouses of third-party organizations, it is necessary to obtain receipts from them during the inventory. This requirement is explained by the fact that the main purpose of inventory is to verify the actual availability of property. Documents drawn up, for example, a year ago, are essentially weak confirmation that even at the time of inventory, the property is safe and sound with the person to whom it was transferred under a lease or storage agreement, in trust, or. For example, the organization to which the property was transferred could be liquidated, the property could be destroyed as a result of an accident or lost due to illegal actions of third parties, etc. If during the inventory it is revealed that it is impossible to obtain property located in another organization, it is necessary to take measures to recover its value from the guilty persons through the court or out of court.

I would like to once again emphasize the importance of correct paperwork - in the future, this will avoid both minor misunderstandings and major troubles.

Comparison of inventory data with accounting data

The next stage of the inventory is to compare the actual balances of tangible and intangible assets identified during the audit with the balances recorded in the accounting accounts. The inventory list is transferred to the accounting department, which compares the actual balances of property with accounting data. Before compiling matching statements and determining the results of the inventory, the organization's accounting department must carefully check the correctness of all calculations given in the inventory lists.

Separate matching statements are compiled for values ​​that are not owned, but are listed in accounting records (those in safekeeping or rented, received for processing). Owners of inventory items are provided with a certificate of inventory results with an attached copy of the inventory list. The matching statement is drawn up by the accountant in two copies, one of which is kept in the accounting department, and the other is transferred to the financially responsible person.

The identified amounts of surpluses and shortages of inventory items in the matching statements are indicated in accordance with their assessment in accounting.

When compiling matching statements, it is necessary to take into account the misgrading of inventory items, when one grade of goods is incorrectly taken into account as part of another class, as well as the amount differences resulting from the misgrading. In addition, losses should be written off within the limits of natural loss.

Simultaneously with the inventory of goods and materials, the enterprise's accounting department must check the records for all relevant accounts, comparing them with the corresponding accounts. For example, for fixed assets it is necessary to establish whether all objects accepted for operation are registered; for inventory items - whether all incoming valuables have been capitalized, and those disposed of have been written off and reflected in accounting; for work in progress - are all costs written off for manufactured products, etc.

Each enterprise is required to keep records of inventory items and conduct periodic inspections of property, called inventory. The main purpose of inventory inventory is to check whether there is a difference between the available data on the quantity of goods in the accounting system and the actual quantity of goods in the store, warehouse or other storage location.

When conducting an inventory of goods, the enterprise must be prepared that it will have to expend additional resources and incur some losses, for example:

• Distracting employees from their immediate responsibilities;
• Allowances for employees for extracurricular work;
• Lost profits if the operation of a store or warehouse was suspended.

In situations where the entire organization consists of just one person, he must take on several job responsibilities at once, such as director, accountant, financially responsible employee. That is why every entrepreneur should know how an audit occurs and how to properly complete it.

Step-by-step procedure for conducting an inventory of goods and materials in a warehouse

In the process of taking inventory in a warehouse or store, the following is required:

1. Draw up an order to conduct an inspection of inventory items.
2. Appoint a commission.
3. Count all available goods and evaluate them.
4. Fill out the inventory list.
5. If any problems are found, then issue the required reports.
6. Submit all documents to the accounting department.
7. Make entries to account for identified surpluses and shortages.

In the accounting department, based on the submitted documents, a comparison statement will be drawn up with the results of the audit for each of the goods. At the end of the year, a progress report will be compiled to reflect the final results. Then an order is issued to approve the results of the audit, the changes are recorded in accounting, and a decision can be made to recover damages from the financially responsible employee.

The step-by-step process of inventory inventory is as follows:

• Step 1. Preparation for the audit and collection of the commission. At this stage, the director issues the appropriate order and creates a special commission, which necessarily includes a financially responsible employee and an accountant (or if they are not there, then one employee responsible for everyone). Everything happens on the basis of an inventory order. INV-22.
• Step 2. Carrying out an inventory of commodity and material assets and recording its results. You need to print the inventory list. Members of the commission carefully count all the goods available in the warehouse or store and enter all the results in the “Actual Availability” section. Then everything is signed by each member of the commission. The inventory list of goods and materials has the form INV-3.
• Step 3. The results of the audit are compared with the quantity of goods that should be available, according to accounting. A matching statement is drawn up. Other documents and acts are filled out to explain any discrepancies between the actual amount of inventory and what should be. If the organization has an accountant, then it is he who carries out the reconciliation based on INV-3. The matching statement has the form INV-19.
• Step 4. For goods in transit, an inventory report INV-6 is drawn up; for goods and materials accepted for safekeeping, an inventory list INV-5 is filled out.
• Step 5. Summing up the results of the audit and reflecting them in accounting. At this stage, a decision is made to recover damages from those at fault, if any are identified. The director issues an order approving the results of the audit. It is this that serves as the basis for making entries in the accounting registers. At the same time, a statement of accounting for the results of INV-26 is compiled. This statement is usually compiled at the end of the year based on the results of all inspections carried out during the year.

Preparation of documents during inventory of goods

During the audit, detailed accounting is carried out. The goods are counted, weighed, and all data is measured. A special inventory list should be drawn up regarding the results of the inventory. The standard format of such an inventory, INV-3, was approved by decision of the State Statistics Committee.

According to the results of such a check, the inventory list of goods and materials should take into account:

• Inventory;
• Products;
• Other stocks.

All data is subject to clarification based on the following specific information;

• Name;
• Group and variety;
• Quantity;
• Variety or brand;
• Other.

In general, INV-3 consists of 4 pages. The first one contains all the information about the company, data from the order appointing an audit, signatures of employees bearing financial responsibility.

The second and third places a special table with data regarding the audit performed. On the fourth are the results and corresponding signatures.

Since 2013, companies are not required to use special forms. They have every right to independently develop and approve their version of this document. In it they can approve all operations, details, etc.

If an enterprise uses the standard INV-3 form for inventory inventory, then when completed it looks like this:

Download a sample inventory list INV-3 - .

Accounting for inventory results

If, as a result of the audit, a shortage was identified, everything should be recalculated again. Then, with an accountant or a central commission, all labels of shortage of goods and materials are seized to make a decision.

A similar procedure occurs when excess is detected. Recalculation is carried out with an accountant and commission. All labels are removed.

If a misgrading is detected, then everything happens according to the same scenario.

After this, each member of the commission must sign the inventory report, and the central commission moves on to another object.

After she has left, the labels are removed, the data on the actual availability of the goods is recalculated and taken down.

Then financially responsible employees must fill out the comparison inventory sheet with data on the documentary and actual number of inventory items. It is signed by the commission members and the accountant.

Sample of inventory matching sheet INV-19:

If it was possible to identify the culprits, then the detected shortage is reflected in standard accounting entries for inventory.

If they could not be found or they refused to reimburse everything, then the shortage is taken into account among other expenses.

Accounting entries for accounting for surplus and shortage of inventory items

Table with accounting entries for recording the results of inventory of goods and materials:

Operation	Debit	Credit
Identified surpluses of materials (goods) are included in other income
The write-off of the established shortage of materials (goods) is reflected.
The shortage was written off as production costs.
The shortage is written off as selling expenses.
The shortage is written off to the guilty party
The shortfall was collected from the salary of the guilty employee
The shortage was deposited by the culprit into the organization's cash register
Uncollected shortfalls are included in other expenses

In order to begin carrying out an inventory of material assets (MV) without any fear, you need to present its implementation as a necessary tool for any business activity. The requirements for the process of performing an inventory of inventory balances are regulated by numerous instructions, which every warehouse worker and material accountant is required to know.

The concept and features of conducting an inventory of inventory items

An inventory of inventory items (TMV) is understood as a procedure for comparing the company’s property with the readings of accounting documentation. Moreover, the company’s inventory at this moment can be placed in the office, warehouses, participate in production processes and be sold on store floors.

According to the location conditions, the company’s property can be divided into the following categories:

• located in warehouse buildings for various purposes: raw materials, fuels and lubricants (fuels and lubricants), parts and tools, food, goods;
• participating in economic and production activities: in workshops, construction sites and other facilities;
• displayed in retail establishments or showrooms.

There are scheduled and unscheduled inventory checks of the ITC.

You can read more about the procedure for conducting an inventory of fixed assets on our website at the link:

When should a planned inventory be carried out?

Scheduled inspections are carried out at certain intervals. The cyclicity of inventory is prescribed by order of the head of the company. For the most part, activities are carried out according to an annual, quarterly and monthly schedule.

Almost always, an inventory check is carried out at the end of the year, since its implementation at the end of the fourth quarter is a mandatory activity (Federal Law No. 402 “On Accounting”). Based on the results of this audit, inventory items are compared with the annual financial statements.

Memo on organizing an unscheduled inspection of inventory and inventory

Unscheduled inventories are carried out:

• when selling and leasing;
• when ITC are transferred for safekeeping to a new contractor;
• when stealing property;
• if there is suspicion of deliberate damage to the ITC;
• after fires, floods and other natural disasters, as well as after accidents and man-made disasters;
• when closing a company;
• in case of transfer of the enterprise to another owner.

Total and random inspections at the enterprise

Depending on the scope of the inventory, there are complete and partial.

During a full audit, a global reconciliation of all the company’s property is carried out on the date fixed in the order. This is usually done before the preparation of the annual financial report, as well as during a radical reorganization of the company or its liquidation.

Partial inspection is performed at individual sites, which are usually selected by the company's management. Such an inventory is usually carried out due to the appointment of a new materially responsible person for a separate warehouse, store, or construction site. Sometimes it is carried out after identifying shortages or cases of theft.

Inventory forms

In addition to the checks listed above, a distinction is made between physical and documentary inventory.

Natural verification consists of direct recalculation, calculation of volumes and determination of the weight of the MTC.

Documentary - limited to the study of documentation confirming the existence of existing property.

Preparation

Preparation for an inventory audit begins with the publication of the manager’s order on the need for its implementation.

According to the Decree of the State Statistics Committee of the Russian Federation No. 88 dated August 18, 1998, this document is drawn up on a unified form INV-22.

How should an inventory order be issued?

The management decision on the recalculation of property is made by the manager. It must be formalized by an order to perform an inventory check of the ITC, an example of which is given below.

The document is signed by the head of the enterprise. The originating number and date of registration of the document are recorded in a special journal for inventory orders. This journal is unified according to the instructions of the State Statistics Committee in the form of form INV-23.

The procedure for conducting inspections in an LLC or CJSC

The main provisions defining the rules for performing inventory checks are two regulatory documents.

1. Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n (as amended on December 24, 2010) “On approval of the Regulations on accounting and financial reporting in the Russian Federation” (registered with the Ministry of Justice of the Russian Federation on August 27, 1998 N 1598).
2. Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 (as amended on November 8, 2010) “On approval of the Methodological Guidelines for Property Inventory.”

These orders do not indicate the minimum and maximum number of members of the inventory commission, but they do determine which specialists are required to be on it.

The personal list of commission members is determined by the head. This list must include an accountant, lawyer, commodity expert or technologist, that is, at least three people.

When performing an inventory, at the request of law enforcement agencies, the presence of their representatives is allowed. However, they are not included in the commission members. When an inventory is carried out, a specialist from the audit organization is usually included in the commission.

Is it permissible for financially responsible persons to participate in the inspection?

The inclusion of a materially responsible person (MRP) in the inventory team list is not specifically stipulated in the instructions. At the same time, his presence is mandatory at the stage of direct recalculation of property.

The financially responsible person who is under arrest at the time of the inventory must be brought to the place of inspection by law enforcement officers, otherwise the inventory will not have legal force. The same applies to commission members. If any of them is missing at the inventory site, the inspection results will be considered invalid.

Taking inventory of the ITC

Inventory of goods and materials occurs through direct recalculation, as well as measurement of the volume and weight of goods and materials at storage points. The main inventory procedure is to compare the actual property with accounting figures.

How to organize the property accounting process

It is strictly forbidden to recalculate material and technical assets according to invoices and invoices, since then you may not see and record property not included in them, material and technical goods with the so-called zero balance. It is necessary to recalculate material and technical values ​​according to their location. This technique allows us to completely eliminate the omission of materials that are not taken into account in the accounting documentation.

Correct analysis of goods and stocks

The procedure for recalculating property depends on the type of ITC. The easiest way is to count property individually. With this approach, a selective opening of the original packaging is carried out and the items contained there are recounted according to the inventory in each opened package. If there is a discrepancy between the packaging according to the inventory and the fact, then all packages are opened and counted.

When checking MTC represented by granular mass and liquids, it is necessary to weigh such substances. If it is impossible to weigh the package, measure its volume and recalculate the final mass. In this case, corrections are made for air temperature and other features of the property are taken into account.

Inventory of agricultural products has its own nuances. Here, the volume and weight of fruits and vegetables stored in storage facilities is calculated using calculation tables that convert the volume of individual types of agricultural products into kilograms and tons.

Organization of work in the warehouse at the time of inventory taking

During the inventory period, the sale, purchase and transfer by proxy of the counted ITC is suspended. During this time, registration and issuance of any income and expense accounting documentation is prohibited. And also during the inspection period, the presence of unauthorized persons, and especially their movement to the entrance and exit, is strictly prohibited.

Staff briefing

To prevent conflict situations from arising during the inspection, the ITC inventory order is required to include an entry prohibiting the storage of personal belongings in storage facilities, locations of goods and other property.

When inventory is forced to stop for a lunch break, as well as after the end of the working day, the room is locked and sealed. The key is handed over to the financially responsible person, and the inventory is placed in a safe, which is sealed by the chairman of the commission. Such precautions prevent anyone from entering the premises without the knowledge of all interested parties.

Inventory of off-balance sheet accounts

Often, accountants are interested in whether it is necessary to check property and investments in income-bearing assets listed on off-balance sheet accounts during an inventory. The answer is, of course, positive: during the audit, inventory items listed on the balance sheet must be valued at their book value. Identified surpluses should be capitalized in the prescribed manner; financially responsible persons must draw up explanatory notes regarding detected shortages.

During the inspection of off-balance sheet property, separate inventory lists and matching statements are compiled (clauses 2.11 and 4.1 of the Methodological Instructions for Inventory).

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The results of the physical count are immediately entered into the inventory list using the INV-3 form.

Usually this inventory is presented in two copies: for the financially responsible person and for the accounting department. An additional copy is provided to law enforcement agencies at their request.

Nuances of filling out the ITC inventory form

The inventory, depending on the object of inspection, is carried out on various standard forms. Thus, for fixed assets, the INV-1 form is used, and for intangible assets, the INV-1 form is used.

To take into account the ITC, the inventory is performed according to the INV-3 form.

How to fill out an inventory document

Drawing up an inventory protocol, despite its apparent simplicity, has its own difficulties. One of the nuances is the summation of the totals for all columns, leading to the addition of meters, copies, centners and liters. Of course, such arithmetic does not have any physical meaning, but it makes it difficult to forge the signatures of the persons confirming the inventory.

At the bottom of this document, in addition to the signature, another entry is written by the MOL stating that he was present at the inventory and has no claims to its authenticity.

When a materially responsible person changes, a receipt is placed at the bottom of the inventory indicating the acceptance of material and technical assets under his responsibility.

How to complete an inventory of goods and materials accepted for safekeeping

Sometimes, in addition to the INV-3 form, it is compiled according to the INV-5 form. It lists the property accepted for safekeeping by another enterprise.

During safekeeping, the check is done in the same way as a standard inventory. The difference is that the warehouse owner and the inventory owner agree in advance on the timing of scheduled inspections. The management of the company to which the inventory items were transferred for safekeeping is obliged to organize the conditions for carrying out the inventory. The statement on the INV-5 form is drawn up in the same way as the INV-3 form in 2-3 copies. The position of the financially responsible person here is occupied by an employee of the custodian company.

How to take inventory of shipped goods

When making an inventory of shipped goods and materials, the payment period for which has not yet expired or the period has expired, but the property still remains unpaid, the INV-4 form is used. It is compiled in almost the same way as INV-4. The only difference is that the buyer is indicated in the “Note” column for each item.

Form INV-4 on page 1 contains basic information about the organization and lists the areas of the audit.

How to evaluate results

Processing inventory results involves comparing the inventory list with accounting data. At this stage, differences between accounting and calculated inventory balances are recorded. The management of the enterprise and the inventory commission carry out a thorough analysis of the inventory results and find out the reasons why discrepancies arose. If necessary, inventories of the previous inspection are raised and the movement of goods and materials during the time elapsed between the last inventories is traced.

How should a matching statement be compiled?

The detected differences are reflected in the INV-19 form, enshrined in the list of basic inventory documents as a comparison sheet of the results of the inventory of commodity and material assets.

Processing inventory results Registration of inventory results: filling out the INV-19 form Registration of inventory results: recording the results

Rules for documentary summarizing

The period of summing up begins with an order approving the results obtained. An example of a corresponding order is given below.

Simultaneously with the order, the inventory results are finalized using the INV-26 form.

How to reflect the facts of surpluses, shortages and re-sorting of valuables

The values ​​for surplus and shortage of ITC are entered into the INV-26 form. Damaged property is also listed here, with the allocation of funds written off as natural loss, as well as amounts that must be compensated. In addition, the balance from misgrading is recalculated.

Sample statement INV-26

The document is sealed with the signatures of the chief accountant and the head of the enterprise. The execution of the order and the results record sheet indicate the documented completion of the inventory check.

Reflection of shortages in accounting

Deficiencies detected by the inspection are divided into three categories.

1. Natural loss and damage to property.
2. Negligent maintenance and theft by identified persons.
3. Damage and theft of property for which no perpetrators have been identified. This category includes cases where the court did not find convincing evidence of the involvement of specific citizens in the damage and theft of the ITC.

Write-off of shortages as part of natural loss

The write-off of the shortage in the first option is carried out on standard trade forms TORG-6, 15, 16, 20. In TORG-6 the write-off is made due to the curtain of containers, in TORG-15 - write-off due to damage, breakage, damage, in TORG-16 - write-off in general terms, in TORG-20 - write-off due to part-time work, subsorting and repacking. Write-off of ITC is carried out in accordance with the norms of natural loss, which are established by orders of line ministries.

Documentation of the shortage of perpetrators

If a specific person is found guilty, then the shortfall is covered at his expense. In this case, the amount of damage is taken at purchase prices, and lost profits are not taken into account. To write off the shortage, the guilty employee writes a statement indicating the reasons for the shortage. The decision to recover funds is formalized by an appropriate order. In the future, if it comes to court, this order will be required there.

What to do if the perpetrators cannot be brought to justice

When the culprit is not a financially responsible person, it will be very problematic to force him to pay the shortfall. Therefore, most often the shortage is written off as expenses.

Accounting entries

The results of inventory in accounting are drawn up on the basis of the provisions established by the “Accounting Law” (clause 5, article 8 and article 12).

Article 12 identifies the following categories of accounts, which reflect the difference between the actual availability of ITC and the data indicated in the accounting invoices:

• surplus ITC is accounted for, and their value is added to the financial results of the enterprise;
• shortage of materials and equipment, as well as their damage due to natural causes, considered natural loss, are included in production costs;
• shortages of goods and equipment and their damage caused by careless handling or theft are covered by the perpetrators. If the perpetrators are not identified (including on the basis of a court decision), then all losses are written off to the financial results of the enterprise.

Capitalization of surplus

In accounting terms, the surplus is included in other income. In accounting entries they are reflected in credit account 91, subaccount 1.

Write-off of worn-out and illiquid inventory items

Previously, before determining the source of their coverage, all amounts of the shortage are reflected in account 94. Expenses from shortages, loss and damage to property, when there is no culprit or it is impossible to determine him, are debited to account 91, subaccount 1.

Table: postings for approval of results

Instructions for taxation of identified surpluses and shortages of goods and materials

In tax accounting, surpluses discovered as a result of the inventory are included in non-operating income (clause 20, article 250 of the Tax Code of the Russian Federation). Amounts of losses from shortages, in the absence of guilty persons, in tax accounting relate to non-operating expenses (clause 5, clause 2, article 265 of the Tax Code).

Re-grading of goods and containers

When regrading goods, accounting entries acquire a more complex configuration. The fact is that in this case there is a shortage of one product and a surplus of another product. For example, 500 kg of first-grade flour was considered second-grade cereal. Then the inventory will reveal a shortage of 500 kg of first-grade cereal and a surplus of the same amount of second-grade flour.

It should be noted that according to the provisions of the “Methodological guidelines for inventory of property and financial obligations” (Order of the Ministry of Finance dated June 13, 1995 No. 49 (clause 5.3), regrading occurs if:

• surplus and shortage of goods were detected in the same audit period;
• one person is responsible for this;
• surpluses and shortages were found for goods of the same name and in identical quantities.

Then, if the case with cereal is recognized as misgraded, then the following chain of transactions is carried out:

• debit 94 - credit 41 reflects the shortage of first-grade cereals;
• debit 41 - credit 94 reflects the surplus of second-grade cereal;
• debit 41 (sub-account “first-grade cereal”) – credit 41 (sub-account “second-grade cereal”) - reflects compensation for the shortage of first-grade cereal with surplus second-grade cereal.

As a result, the warehouse will not have enough quantity of first grade flour calculated as a result of postings. Since only the financially responsible person is guilty of misgrading, he will be entitled to compensation for the shortage.

Inventory is a comparison of the actual state of the organization’s property with what is indicated on the “papers”. This method helps control the work of personnel and the safety of material assets.

The purposes of inventory are different. Before you are three businesses and three different warehouse inventory goals.

Case 1. Cases of theft among staff (purchases not cleared at the cash register and theft of goods) were detected in a home goods store. An inventory of the cash register and warehouse is carried out unscheduled to find out what the damage to the store is.

Case 2. Grocery store with a large number of product units (more than 1000 SKU). A store inventory is necessary once a week to identify discrepancies with accounting tables, identify products with expiring dates, to develop promotions for urgent sale, and for other purposes.

Case 3. Inventory of a company ordered by the bankruptcy court. A necessary procedure in bankruptcy to identify assets that can be sold to cover the debts of a business.

In general, the purposes of inventory can be different:

• identify theft of customers and staff;
• determine what property the company owns (important for creditors or before the annual report, if one is prepared);
• monitor the spoilage of goods in the store and the degree of shaking and shrinkage to take action and plan for the future.

A store inventory can be scheduled after an unexpected emergency: a fire, flood, or after a utility accident. For example, if a heating pipe burst in a store, causing some of the food to be spoiled.

Types of inventory

The three cases described above show that inventory can be:

• planned;
• unscheduled.

Depending on the purpose of the scheduled inspection, employees can be informed about the upcoming event in advance or hide this fact. In the latter case, you will be able to understand how well the employees work and whether they steal.

More information about conducting an unscheduled inventory

It is believed that the acceptable percentage of delay, shrinkage and shaking is 2-3%. If your inventory results in 5-6%, then the facts of theft are obvious.

Important! If one employee steals in a store, and as punishment you deduct a percentage of the loss from all employees from their salaries, then stealing is still profitable. After all, an employee who steals only makes up for part of the losses. The rest of the stolen goods are paid for by the rest of the team. Therefore, the thief must be identified and fired.

There are other types of inventory:

• solid;
• selective
• target.

A complete reconciliation of the company’s assets is performed:

• if this is required by order of creditors, auditors, tax authorities, etc.;
• if the company is small and organizing this event is not difficult.

Selective inventory is a type of audit popular in large grocery stores.

Target inventory - reconciliation of the quantity of products for one or two product units. For example, if after acceptance a double invoice is revealed.

In supermarkets, it is not possible to pause the store for the whole day to count the number of products on the shelves. Therefore, the store is divided into zones (for example, groceries and canned food, candy and cookies) and first the number of specific goods in the warehouse is counted, and after the store closes, in the sales area.

You can easily carry out inventory using the inventory program from Business.Ru. It supports all warehouse operations, allows you to calculate product profitability and make purchases based on sales analysis.

Other types of inventory:

• by decision of the owner (owner of the company);
• mandatory inventory.

By law, an inspection is required if it is necessary to transfer the property for rent or sell it, as well as:

• before changing the employee who is financially responsible;
• if facts of theft or mass damage are discovered;
• after an emergency or loss of property due to disaster;
• before preparing a report in the accounting department.

Procedure and terms

The official document that regulates the organization of this audit is considered to be Order of the Ministry of Finance dated June 13, 1995 No. 49 (as amended on November 8, 2010) “On approval of the Methodological Guidelines for the Inventory of Property and Financial Liabilities.” He prescribes the basic steps of inventory.

Another document, Article 11 402-FZ (as amended by the Federal Law of November 22, 2018 “On Accounting...”) states that “the procedure and timing of the inventory are determined by the head” of the company or the individual entrepreneur himself.

An exception is events when the Federal Law requires mandatory inventory.

Thus, according to the accounting law, it is necessary to make an annual reconciliation of assets and liabilities from October 1 to the end of the reporting year.

Using the inventory program from Business.Ru simplifies inventory. The program supports all warehouse operations: inventory, capitalization, write-off, movement and picking.

However, in fact, inventory is carried out in the store more often, since it is a tool for monitoring employees.

Inventory procedure

Traditionally, there are four stages of inventory.

Stage 1. Preparation period.

It is necessary to write an order (INV-22), which will reflect:

• Full name of the commission members;
• deadlines;
• type of inventory.

The commission usually includes 2-3 people (at least two!).

The INV-22 order form was approved back in 1998, but it is this that is used when ordering an inspection, since the form is universal.

The order is drawn up either by the chief accountant of the company, or by any person responsible for accounting, or by the individual entrepreneur himself.

Read more about the rights and obligations of the financially responsible person

Stage 2. The essence of this stage of inventory of a store or warehouse is the process of reconciliation, counting the amount of property and making notes in special inventories.

We recommend including three employees in inventory teams. The first member of the group will do the counting. The second is to double-check the quantity; if the data matches, enter the quantity into the inventory. The third member of the group checks the data from the inventory with what is in the inventory program.

The inventory is compiled based on the INV-3 form. If the inventory is needed for the inspection authorities, then the matching sheet is formed according to the INV-19 form. Otherwise, you can get by with a free form.

If the share of goods owned by the company is stored in the warehouses of other companies, then this must be reflected in the INV-5 form.

If some of the products are in transit and have not been delivered to the warehouse, then it must be reflected in the INV-6 form.

Stage 3- analysis time. If discrepancies are identified in the inventories, then it is necessary to make comparison sheets to understand where there are errors. Let us remind you that the stable percentage of discrepancy is 2%.

An act of damage or destruction of goods is drawn up in the TORG-15 form.

At the third stage, a product write-off act is formed in the TORG-16 form.

Read more about the rules for writing off goods after inventory

Stage 4- the results of the audit are being prepared (INV-26). The document is filled out completely: surplus, damage, and misgrading are reflected. The amount for which the goods (property) were lost is indicated.

If those responsible for improper storage of goods or property are found, a separate order is written to punish such workers.

How to speed up inventory

The inventory process in a store is simplified using automation tools:

• commodity accounting programs;
• special equipment.

So, with the inventory accounting program from Business.Ru, inventory is carried out easier - tables with balances are printed and the tables are verified with actual data. INV-3 can also be filled out directly in the program and then printed out the document for an accountant.

Important! If there is an offline scanner for recording barcodes and checking prices (terminal for data collection), the inventory process will go faster, because you can enter data into INV-3 using technical means.

What facts indicate falsification of results?

If a group acts in collusion with a financially responsible person, then the inventory results may turn out to be implausible.

It is worth paying attention if:

• the results turned out to be too “beautiful” (for example, there are no discrepancies at all);
• there are no discrepancies in groups where there were a lot of thefts before;
• large differences in the results of control and main accounting.

Inventory rules

Let us describe some rules for more efficient inventory taking in warehouses and stores.

Rule 1. Workers should not know about plans for inventory; they are warned about it a day in advance. At the same time, the people involved in it do not fulfill their duties for customer service or acceptance of goods during this procedure. If the staff is called on a day off, then the salary is paid at a double rate.

Rule 2. The movement of products stops: the department with goods from customers is closed, shipment (if we are talking about a wholesale base) and acceptance of goods from suppliers stops.

Rule 3. It is necessary to calculate balances, and not record indicators from the words of financially responsible employees.

Rule 4. Before checking, it is necessary to obtain reports on the movement of goods with receipts from those responsible for this.

Rule 5. An inventory list and act must be drawn up.

Inspection procedures at the warehouse, in the store and at the checkout are different. Let's look at the details in detail.

Reasons for warehouse inventory:

• suspicion of theft;
• dismissal of the financially responsible person;
• regular verification of the quality of work of storekeepers (when shipping or receiving goods, errors may be made, both in the direction of mis-grading and in the form of shortages).

Most warehouses take inventory much more frequently than required by law. For example, once a month or once every two months.

And if storekeepers work in shifts (5 to 5 or 7 to 7), then before the start of each shift a partial, selective inventory is expected to check the work. In this case, those types of goods that are easier to steal are usually checked.

So, in an electronics and household appliances warehouse, during an unscheduled inventory count, before handing over a shift, it is worth checking small goods, and not washing machines and refrigerators.

Employees who are financially responsible cannot be appointed members of the commission. But these people are required to be present during the inspection.

During the audit there are rules:

• You cannot move products between shelves and cells;
• It is undesirable to accept the goods at this time; if this cannot be avoided, an inventory is drawn up (type INV-3);
• When shipping products during the audit period, it is necessary to obtain the consent of the head of the company and the accountant, and documents are generated: INV-2 (number of goods before and after shipment) and INV-4 (shipment inventory).

You can fill out forms automatically in the Business.Ru program.

Checking in a warehouse is simplified if the work is based on the principle of scanning barcodes with a data collection terminal. In this case, the commodity accounting system itself will calculate the quantity of goods. The person’s task is to compare the product card with the product name on the label.

When the warehouse is not large, you can limit yourself to manual counting.

Then the matching statement INV-19 is formed.

You can react differently to discrepancies between facts and figures on paper:

• draw up a document in form TORG-16 (about write-off) and fine all warehouse employees;
• recalculate the quantity of goods for those items where there are large discrepancies;
• appoint a new commission to completely review the results.

The results of the procedure are entered into the INV-26 form.

Read more about the rules for conducting inventory in a warehouse

In the store, inventory is organized as often as in the warehouse. Let's look at it step by step.

Step 1. Preparatory period.

The manager must write an inventory order.

In a store that has limited opening hours, you need to choose a restocking time. Usually inventory is carried out at night.

Read more about the advantages and features of conducting night inventory

But what about 24-hour supermarkets? The audit usually also takes place at night or early in the morning, when the load on the retail outlet by customers is minimal. Access to the shelf is blocked when the goods on it are counted.

The number of identified shortages is adjusted to the number of goods that may be in the customer's baskets (the average amount of sales per hour is taken and subtracted from the amount of shortages).

Step 2. Recalculation and reconciliation.

In a store, goods must be counted as quickly as possible. Data collection terminals help with this.

There are two technologies for invoicing in a store:

1. Each shelf must be checked (scanned) by two people, i.e. You should get two statements, which are then compared. This way, you will prevent errors due to the “human factor”. After all, the probability of incorrectly counting the same item of goods is approximately 1 in 1000.
2. One employee manually counts the quantity of goods, writes it on a sticker and sticks it on the shelf (box). A second employee walks around with a data collection terminal and scans goods. If there is a match, it puts a mark about it. If the data is different, it recalculates it manually.

The calculation of weighted goods is carried out as follows: it is weighed, and then the quantity is entered into a special form with an internal code.

Step 3. Results inventories are entered into the matching sheet INV-19. Write-off acts are drawn up.

Step 4. Measures based on the results of the audit in the shop:

• fines of responsible persons;
• appointment of an additional (sudden) audit;
• determination of groups of goods that need to be counted more often.

Learn more about how to take inventory in a store.

The procedure for auditing the cash register is regulated by the Federal Law “On Accounting” and the order of the Ministry of Finance on inventory. The main goal is to evaluate the cashier's performance.

• determine how correctly operations at the cash register are carried out;
• understand errors in calculations;
• identify double invoices;
• control the correct formation of monetary documents;
• confirm or deny the fact of theft.

Cash inventory can be planned (at the end of the reporting period) or unscheduled. In the first case, the check is recorded in documents to which the cashier has access. An unscheduled audit should begin without warning for employees. Otherwise, the true tasks will not be completed.

The inventory of the cash register takes place with the participation of the cashier, but he is not included in the inventory commission, which may include:

• administrator or manager;
• economist;
• accountant;
• security specialist, etc.

Stage 1. Preparatory measures include issuing an order. During the cash inventory, no cash transactions are carried out.

Stage 2. Work of the commission. Persons bearing financial responsibility must submit the latest receipts and expenditure documents.

The commission counts all cash using counting machines or manually. Next, the actual results are compared with the figures indicated in the documents. The results are also checked against cash register data.

Stage 3. Working with results.

In fact, after taking inventory of the cash register, the following results may appear:

• the numbers matched;
• there is a shortage;
• there is an excess.

The results can be entered into forms INV-15 (cash) and INV-16 (BSO). However, as of 2013, these forms are not mandatory.

The results are generated in 2 copies for standard inventory and in 3 copies if the audit is made due to a change in the employee who is financially responsible. In the last option you need to give:

• one sheet to the person who “surrenders” the position;
• the second - to the person who accepts the position;
• the third - to the company's accountant.

For reporting, you can generate a cash reconciliation report (form KM-9).

If the amount of money in the cash register is lower, then management must decide whether to punish the cashier or not. Perhaps the reasons for the shortage are not the cashier’s mistake, then the shortage is written off at the expense of the company.

Excess money in the cash register is also a violation. This must be recorded. The extra money must be withdrawn, reflected in the act and an explanatory note drawn up.

Cash inventory postings

Please note that the timing of the store cash register inventory is more often than standard. In large stores, a mini-audit takes place after each shift.

The Business.Ru Retail program will help you control the actions of the cashier. Set a ban on sales and on withdrawal from the cash register “at a minus”, introduce restrictions on the amount or percentage of the discount and much more.

Frequently asked questions about warehouse and store inventory

1. If during an inventory count an employee made a mistake in the inventory (wrote 19 instead of 21), then is it necessary to rewrite the inventory?

No, if there are mistakes in this document, you just need to cross out the incorrect number and write the correct one above.

2. An inventory of the store is required, but there are three people on staff: an accountant, a salesperson (and a storekeeper rolled into one) and the individual entrepreneur himself as director. If we appoint an inventory commission consisting of an accountant and a seller, will the results be legal?

The seller in the store is a financially responsible person, so he should not be part of the inventory commission. The individual entrepreneur himself must take his place. Forming a commission of three people is recommended, but not required. The regulations say who can and should not be part of the commission, but there are no rules about the number of people.

3. During the inventory of the warehouse, the storekeeper himself was not present, he was not notified (the procedure was carried out on his day off). A shortage was discovered. Now they want to fine him the amount of the shortfall. Is it correct?

A check when there was no person in the warehouse who was financially responsible, according to the accounting law, is incorrect. Warehouse inventory results can be considered invalid.

If the storekeeper had written a refusal to participate in the audit (for example, for family reasons), then the results could have been accepted.

4. The director of an electronics warehouse resigned, but an inventory count (required by accounting law) was not completed before he left the job. A month after the dismissal, a major shortage was discovered in the warehouse (three smartphones were missing from the boxes). Is there a chance that the ex-leader will be punished in court?

Upon dismissal, financial responsibility is removed from a person, that is, they cannot impose a fine on him. However, if there is direct evidence of the theft (video footage) or testimony from employees, then, given the extensive damage, you can contact the police.

Inventory lists– these are the necessary documents that must be completed during an audit such as an inventory. For different types of objects subject to inspection, different types of inventories have been developed:

A special commission is appointed to be responsible for filling out inventories, the composition of which includes employees approved by order of the head of the organization.

Data indicated in the INV-3 form

• information about goods;
• information about finished products;
• information about inventories and materials located in storage areas;
• information about all movements of these objects within the company;

Other data to be checked during inventory:

Rules for filling out an inventory list of inventory items

• Two copies of the inventory list of inventory items are drawn up. One copy is given to the accounting department, the second copy must remain with the financially responsible persons.

• Before accounting for all goods, finished products and materials (available inventory items), materially responsible persons write a receipt in which they confirm that all values ​​have been taken into account and all necessary documentation is present. All financially responsible persons put their signatures on the first page of the inventory (INV-3 form). They also enter a transcript of the signature and information about the position held.

An example of filling out an inventory list of goods and materials (INV-3 form)

• On the very first page of the form, information about the enterprise that is undergoing inventory inventory is entered, the date of the order and its serial number are recorded. The start and end dates of the inspection are also entered (they must be taken from the order)

• The inventory list is marked with a unique number and the date it was completed.

• Next, it is indicated which specific inventory items will be subject to inventory and where they are located.

• The second page includes a table that is completed during the verification process, which is carried out by recalculating the materials, goods and finished products present.

Rules for entering data into the table

• A table contains data arranged in a specific order. Each item is assigned a number. Each number corresponds to a specific item:

– Serial number – number 1

– Account number and sub-account in which these values ​​are recorded (goods – 41, materials – 10, finished products – 43)

– name, brief description, assigned inventory number of goods and materials – 3-4

– information about the unit of measurement used -5-6

– price of one unit – 7

– assigned inventory number – 8

– If there is a passport that indicates information about the presence of precious metals in goods and materials, then the number according to the passport is indicated - 9

– information about the actual availability of the mentioned item, its quantity and amount – 10-11.

• The inventory indicates all goods and materials that fall under the inventory.

• The inventory can be prepared even before the inventory begins. You can fill it out, enter data in columns 1 to 9. During the inventory, members of the commission will only indicate the actual presence of any goods, materials and other valuables and enter them in paragraphs 10-11.

• If it turns out that not all inventory items are in the inventory, then they are entered by hand.

• If there are a lot of items in the table, it may take several pages. Then the total number of serial numbers, the real number of units, as well as the total amount is calculated based on the results on each page of the table. At the end, the data on each page is counted and the totals are entered.

• Detected damaged and defective goods and materials must be included in the appropriate acts.

• The INV-3 inventory form must contain the signatures of all members of the commission present. In addition to them, financially responsible persons must sign the inventory, confirming their agreement with the results of the inspection.

• After this, the document is checked by an accountant to ensure that the entered data and filling rules are correct. The accounting employee also enters information for each object (inventory and materials), in accordance with the available accounting data.

• The comparison sheet, form INV-19, is filled out if, after an inspection, inconsistencies are revealed.

• The final data is recorded in the statement (