Every organization must carry out periodic inspections. tangible assets and various obligations, that is, recording availability and analyzing the condition. The actual quantity, value and condition of tangible assets must correspond to the figures entered in the accounting papers. Inventory of property funds, goods, and other assets is an indispensable procedure for all business owners.

What are the rules for this operation, and what nuances are typical for it? documentation, we will tell you below.

Inventory and its objective importance

Periodic accounting material resources the method of comparing actual objective information obtained after a personal check with the information reflected in accounting is called inventory.

A discrepancy between the actual and documented state or number of inventory assets is possible for a number of reasons:

• natural influences on certain material assets that can affect changes in their quantity, weight, volume, residual value (shrinkage, losses during transportation, spoilage due to storage, evaporation, etc.);
• identification of abuses in the accounting of material resources (incorrect measurements, allowance of body kits, theft, etc.);
• problems encountered when making entries in accounting documentation(misprints, errors, blots, corrections, inaccuracies and other ambiguities).

Therefore, regular inventory taking is of utmost importance for any enterprise.

Practical functions of inventory

1. It allows you to objectively assess compliance with the conditions of warehouse storage of goods.
2. Using it, you can objectively judge the procedure for maintaining primary and accounting documentation.
3. Reflects warehousing practices.
4. Indicates the degree of completeness and reliability of accounting.
5. Prevention of crime and abuse.

Required by law

The mandatory nature of this procedure has been approved federal legislation our country. Entrepreneurs are required to regularly take inventory of their own, stored or leased property and their financial obligations by two regulatory documents:

• Federal Law of December 6, 2011 No. 402-FZ “On Accounting”;
• Methodological recommendations for inventory of property and financial obligations (approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49).

Reasons for assigning an inventory

In accordance with legislative documents Inventory is certainly assigned to organizations, regardless of their form of ownership, in the following circumstances:

• when selling, purchasing or leasing tangible property;
• if the organization is reorganized or officially liquidated;
• when a person bearing financial responsibility changes in a particular area;
• in cases where a municipal organization or state-owned enterprise is transformed into another form of ownership;
• when establishing facts of theft (theft), violation of conditions of storage, movement and release of goods, identification of abuses, etc.;
• after the end of sudden extreme conditions - accidents, natural disasters, catastrophes, and other emergency situations;
• under any circumstances, at least once a year before drawing up the annual accounting report (if the inventory was carried out after October 1 of the current year, this is enough).

FOR YOUR INFORMATION! If financial responsibility is borne not by an individual, but by a group, for example, a brigade, then the reason for the inventory may be a change in the leader of this group (foreman) or more than half of its composition, or a request from any member of the group.

Who sets the procedure?

In addition to the legal requirements set out in Methodical recommendations, all other nuances of inventory remain the responsibility of the organization’s management. Naturally, they must be recorded in the local documentation of the enterprise. The Directorate needs to clarify the following issues:

• how many inventories need to be carried out during the working year;
• at what time should this be done;
• listing the types of assets subject to inspection;
• appointment of the head and members of the inventory commission;
• possibility of selective (sudden) inventory.

What exactly is being checked?

Depending on which assets are included in the inventory list, one or another form is distinguished:

• continuous inventory- the entire property fund corresponding to the company’s property rights, material assets leased and/or taken for safekeeping, plus possible unaccounted for assets and business liabilities;
• selective (sudden) inventory- a specified share of property is subject to re-discounting (for example, only assets under the control of a specific person bearing financial responsibility, or those united territorially).

The following groups are recognized as inventory objects in one or another combination: material assets and commercial obligations.

1. Fixed assets of the company.
2. Goods.
3. Intangible property.
4. Cash investments.
5. Unfinished production.
6. Planned expenses.
7. Cash, valuable documents, forms strict reporting.
8. Calculations.
9. Reserves.
10. Animals, plants, seed, etc. (in the relevant field of entrepreneurship).

Body carrying out inspection and accounting

Since inventory is recognized by law as a mandatory and regular action, it is advisable to have a permanent inventory commission at the enterprise, which has the following responsibilities:

• preventive measures aimed at preserving material assets;
• participation in resolving problems related to the management of storage issues and possible damage to property funds;
• control of documentary support of the dynamics of material assets;
• ensuring the inventory process in all its aspects (instructing commission members, carrying out the inspection itself, preparing relevant documentation);
• registration of inventory results.

The composition of the commission is approved by the management of the organization, registered by order and recorded in the Logbook for monitoring the implementation of orders (decrees, instructions) on conducting an inventory (). It can include:

• administrative workers;
• accounting employees;
• internal auditors or independent experts;
• representatives of any specialty working at the enterprise.

If the volume of property assets is small, then the function of the inventory commission can be assigned to the audit commission in cases where it operates at the enterprise.

IMPORTANT! If during the actual inspection the absence of even one member of the commission is recorded, then the inventory is not considered valid.

Inventory at the enterprise step by step

Let's consider step by step order carrying out inventory. The procedure should not contradict the above-mentioned Methodological Instructions in any way.

1. Preparation. Before starting an inventory, you need to take a number of mandatory measures:
   • execution by the manager of an order to conduct an inventory at the enterprise;
   • control of the readiness of the inventory commission (or its primary appointment, if the inventory is carried out for the first time);
   • setting inspection dates;
   • approval of the list of inventoried funds;
   • presentation to the inventory commission of the latest data relating to the accounting of property assets, in the form of receipts from persons with financial responsibility.
2. Actual inspection. Members of the inventory commission in in full force check (measure, identify, analyze) the actual presence, quantitative expression, position of property assets and/or commercial agreements. For this, the commission creates all the necessary conditions (it is permissible to suspend the work of the enterprise for up to 3 days, the manager is obliged to provide all the necessary instruments, tools and containers for measuring, weighing and other inspection methods, and, if necessary, provide labor for practical assistance, for example, in moving property). The person financially responsible for the process must be present during the process. this area employee. If the inspection extends over several days, then, upon leaving the inventory site, the commission is obliged to seal it.
3. Inventory. Entering the results obtained into inventory acts (they are compiled in several copies, at least 2). Results for own, leased or stored property are recorded separately.
4. Documentary analysis. Comparison of documented information with that available in accounting records. Fixing correspondence or establishing discrepancies. When discrepancies are identified, a comparison sheet is filled out stating the reason for the discrepancy.
5. Presentation of results. Based on the results of the control check, the accounting data must be completely identical with the real ones. Various mechanisms are provided for this:
   • offset of funds (offset);
   • write-off of loss;
   • capitalization of surplus;
   • attribution to the perpetrators.

The order to conduct an inventory uses the wording: “Conduct an inventory of inventories in the period from October 1 to October 30, 2016, as of October 1, 2016.” Since material and industrial reserves (hereinafter - MPZ) a large number of, then several working inventory commissions are created, which, according to the inventory schedule at different times in the period from October 1 to October 30, begin to carry out the inventory. For example, one of the commissions began inventory on October 11. However, in the period from October 1 to October 10, materials were released from the warehouse into production (the inventory commission was not present during this release).

When preparing an inventory list, what date should be indicated as the start date of the inventory and the date of compilation of the inventory?

On what date is it necessary to compare the inventory balances identified during the inventory and the data accounting?

On this issue we take the following position:

In the order to carry out inventory of goods and materials The wording “as of 10/01/2016” should not be used. The inventory date is considered to be the date it was actually carried out. The identified balances of inventories as of 10/11/2016 are entered into the inventory list and compared with accounting data as of the same date.

Justification for the position:

The procedure for conducting an inventory is regulated in the following regulatory documents:

Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ);

Regulations on accounting and financial statements V Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter referred to as Regulation N 34n);

Guidelines for inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter referred to as Guidelines N 49).

Mandatory inventory is established by the legislation of the Russian Federation, federal and industry standards (Part 3 of Article 11 of Law No. 402-FZ). One of the cases of mandatory inventory is an inventory before drawing up annual financial statements (clause 27 of Regulation No. 34n).

The procedure for conducting an inventory of property and financial obligations of an organization and recording its results is established by Methodological Instructions No. 49. In addition, the same subsection IV of Section 1 is devoted to inventories and inspections of inventories. General issues accounting of inventories" Guidelines on accounting of inventories (approved by order of the Ministry of Finance of Russia dated December 28, 2001 N 119n).

Although in none regulatory document this is not written, but within the meaning, inventory can be carried out in two different forms: natural and documentary.

Inventory in kind is used to check assets that have a tangible form that can be counted, weighed, measured (for example, fixed assets, inventories, cash in hand). Such an inspection of property is carried out with the mandatory participation of financially responsible persons (clauses 2.7 and 2.8 of Methodological Instructions No. 49).

At documentary inventory the presence of an accounting object is confirmed directly by documents (accounts receivable and payable, deferred expenses, reserves, etc.).

The above division is directly related to determining the inventory date. When making an inventory in documentary form, it is necessary to first determine the date as of which it is carried out, and the time of the actual documentary check is not significant. For example, the time for reconciling settlements with debtors and creditors is usually greatly delayed compared to the date on which the debt is recorded.

In physical inventory, the inventory date is always the end date of the actual inventory taking and therefore cannot be fixed in advance. Therefore, the order to conduct an inventory usually indicates the period during which the inventory must be carried out. Note that the difference can also be seen in the design. In the natural form of inventory, inventory lists are usually drawn up, and in the documentary form, inventory acts are drawn up.

Therefore, when conducting an inventory of inventories, the inventory date (which is reflected in the inventory list) is the date the working inventory commission completed the check for the specific warehouse (storage location) for which this inventory is being compiled.

The idea expressed above is confirmed complex analysis regulatory documents.

If an organization uses unified forms approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88, then the order to carry out an inventory, which is drawn up in Form N INV-22, contains the lines: “Start the inventory on such and such a date and finish on such and such a date ", but there is no indication of the number for which the inventory should be carried out. A similar execution of the order is provided in Appendix No. 1 to Methodological Instructions No. 49.

In accordance with clause 2.4 of Methodological Instructions No. 49, before starting to check the actual availability of property, the inventory commission must receive the latest receipts and expenditure documents or reports on the movement of material assets at the time of the inventory and Money. The chairman of the inventory commission endorses all incoming and outgoing documents attached to the registers (reports), indicating “before the inventory on “...” (date),” which should serve as the accounting department’s basis for determining the balance of property by the beginning of the inventory according to the accounting data. Financially responsible persons (hereinafter - MOL) give receipts stating 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.

Receipt and expenditure of inventories during the inventory general rule not provided. If, as exceptions, they do occur, then they are drawn up in separate inventories and reflected in accounting after the completion of the inventory (clauses 3.18-3.19 of Methodological Instructions No. 49).

Thus, the start date of the inventory inventory is considered to be the date when the working inventory commission actually began work at a specific warehouse (in the case under consideration - October 11). All documents on the movement of goods and materials must already be submitted to the accounting department before this date, which is confirmed by a receipt from the MOL. Upon completion of the inventory, an inventory list is drawn up, which indicates the date of actual completion of the inventory in the warehouse. It is clear that the inventory records the actual presence of inventories in the warehouse on the date of the inventory.

To compare inventory data with accounting data, accounting, based on reporting indicators as of 10/01/2016 and data on the movement of inventories in the warehouse for the period from October 1 to October 10, 2016, displays theoretical balances for each position as of 10/11/2016, which are used to finally fill out the inventory.

In general, a comparison of inventory data with the accounting data of inventories is carried out on the date of the inventory at each warehouse (storage location); based on the identified results (surpluses and shortages), accounting and, accordingly, annual financial statements are adjusted.

Prepared answer:

Bulantsov Mikhail
Response quality control:
auditor, member of the MoAP Elena Melnikova

The results of the inventory of valuables (shortages, surpluses) must be reported by the working commission immediately after the inventory and before the opening of the warehouse, storeroom, section, etc., where the inventory was carried out. If a major shortage of valuables is detected, the commission must close and seal the premises and immediately report this to the head of the organization to take the necessary measures.

Upon completion of the inventory, the inventories are transferred to the chairman of the inventory commission:

The first copy - to the chief accountant or accountant keeping records of inventory items;

The second copy is sent to the financially responsible person (foreman) against a signature on the first copy.

Having received the inventories, the accountant passes them on to the employees who control prices. The latter check prices and make a note (signature) about this on each page of the inventory. Then the inventory is handed over to the accountant who keeps records of materials (goods). The accountant conducts a thorough check of the correctness of taxation and all calculations given in the inventory list. Any errors found in prices, taxation and calculations must be corrected. On the last page of the inventory list, notes must also be made on checking prices, taxation and calculating the results signed by the persons who carried out this check.

After checking the inventories, the accountant displays the final inventory result. In order to timely and correctly establish the results of the inventory of valuables by the time of its completion, accounting employees must complete the preparatory work:
check, process and write to accounting registers all reports submitted by the financially responsible person;

Ensure reconciliation of data on quantitative total accounting of materials with warehouse accounting, documenting it in an act;

Check data analytical accounting by type of materials (products) with data synthetic accounting;

If possible, reconcile accounts with major suppliers.
The procedure for displaying inventory results depends on the method of accounting for inventory items (quantitative-total or total). To identify the final result of the inventory by quantity and amount, i.e., the result of checking the warehouse, pantry, a matching statement of the results of the inventory of inventory items is compiled (form Inv-13).

Topic 2.2 “Inventory of fixed assets”

1. Rules for conducting an inventory of fixed assets.

2. The procedure for reflecting the results of the inventory of fixed assets in accounting.

3. Rules for conducting an inventory of fixed assets

1. Rules for conducting an inventory of fixed assets.

A) presence and condition inventory cards, inventory books, inventories and other analytical accounting registers;

b) presence and condition technical passports or other technical documentation;

V) availability of documents for fixed assets leased or accepted by the organization for storage. If documents are missing, it is necessary to ensure their receipt or execution.

When making an inventory of fixed assets, the commission inspects the objects and records their full name, purpose, inventory numbers and main technical or operational indicators in the inventory.

When making an inventory of buildings, structures and other real estate, the commission checks the availability of documents confirming the location of these objects in the ownership of the organization.

The availability of documents for land, reservoirs and other objects natural resources owned by the organization.

If errors are identified in the accounting registers for inventoried fixed assets, this must be indicated in the inventory list. The inventory also includes information on objects that are not registered.

For example, the following information is indicated for such objects:

· for buildings - purpose, main materials from which they are built, volume, total usable area, number of floors (excluding basements and semi-basements), year of construction;

· on bridges – location, materials used and dimensions;

· on roads – type (highway, profiled), length, coating materials, and width of the road surface. Depreciation is determined by the actual technical condition of the objects with the reflection of this data in the relevant acts.

Fixed assets are included in the inventory by name in accordance with the direct purpose of the object. If an object has undergone restoration, reconstruction, expansion or re-equipment and, as a result, its direct purpose has changed, then it is entered into the inventory under the name corresponding to the new purpose.

If the commission determines that work of a capital nature (for example, adding floors or adding new premises) or partial liquidation of buildings (for example, demolition of individual structural elements) is not reflected in the accounting records, it is necessary to determine the amount of increase or decrease in the book value of the object and include it in the inventory information about the changes made.

For fixed assets that are not suitable for use and cannot be restored, the inventory commission draws up a separate inventory. It indicates the time when the object was put into operation and the reasons that led to its unsuitability (damage, complete wear and tear, etc.). In a separate inventory, the commission also indicates fixed assets that are in custody and leased.

This form The inventory list is formed based on the results of the inventory of the materially responsible persons of the organization for compliance with the actual availability and declared characteristics of fixed assets with accounting data. The inventory list is drawn up in two copies and signed by members of the commission and financially responsible persons separately for each storage location. For fixed assets leased, an inventory is drawn up in triplicate separately for each lessor.

Form INV-1. Instructions for filling

Form INV-1a. Inventory list of intangible assets

This inventory form is formed based on the results of an inventory of materially responsible persons of the organization for compliance with the actual availability intangible assets accounting data. When making an inventory of intangible assets, the availability of documents confirming the organization’s rights to use it and the correctness of its reflection in the organization’s balance sheet is checked. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons.

Form INV-1a. Instructions for filling

Form INV-3. Inventory list of inventory items

This form of inventory is formed based on the results of an inventory of inventory items in the organization’s storage areas (reported to materially responsible persons) to ensure that the actual availability of assets corresponds to accounting data. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons. Relevant reports are drawn up for unusable or damaged materials and finished products identified during inventory.

Form INV-3. Instructions for filling

Form INV-10. Inventory report of unfinished repairs of fixed assets

This form of act is formed based on the results of an inventory of unfinished repairs of fixed assets (buildings, structures, machinery, equipment, etc.) for compliance with actual costs and accounting data. The inventory report is drawn up in two copies and signed by members of the commission and materially responsible persons. One copy is transferred to the accounting department, the other - to financially responsible persons.

Form INV-10. Instructions for filling

Form INV-11. Act of inventory of future expenses

This form of the act is formed based on the results of an inventory of future expenses to ensure that actual costs, confirmed by primary accounting documents, correspond to accounting data. The inventory report is drawn up in two copies and signed by the responsible members of the commission. One copy is transferred to the accounting department, the other remains with the commission.

Form INV-11. Instructions for filling

Form INV-15. Cash inventory report

This form of the act is formed based on the results of an inventory of the organization’s cash register for compliance with the actual availability of funds, stamps, check books, etc. with accounting data. The act is drawn up in two copies (except for the situation with a change of materially responsible persons) and signed by all members of the commission and persons responsible for the safety of valuables.

Form INV-15. Instructions for filling

Form INV-16. Inventory list of securities and forms of strict reporting documents

This form of inventory list is formed based on the results of the inventory of materially responsible persons of the organization for compliance with the actual availability, valuable papers and document forms for strict reporting of accounting data. The inventory is compiled in two copies and signed by members of the inventory commission and materially responsible persons. When there is a change in financially responsible persons, the inventory is drawn up in triplicate.

Form INV-16. Instructions for filling

Form INV-17. Act of inventory of settlements with buyers, suppliers and other debtors and creditors

This form of the act is formed based on the results of an inventory of settlements with buyers, suppliers and other debtors and creditors for compliance with the actual accounts receivable and accounts payable, confirmed by primary accounting documents, and accounting data. The inventory report is drawn up in two copies and signed by the members of the commission. One copy is transferred to the accounting department, the other remains with the commission.

Form INV-17. Instructions for filling

Form INV-18. Comparison statement of the results of inventory of fixed assets

This form of comparison statement is formed to reflect the results of the inventory of fixed assets and intangible assets for which deviations from accounting data were identified. The matching statement is drawn up in two copies by the accountant. One copy is kept in the accounting department, the second is transferred to the financially responsible person.

Form INV-18. Instructions for filling

Form INV-19. Comparison sheet of inventory inventory results

A comparison sheet in the INV-19 form is generated to reflect the results of the inventory of inventory items for which deviations of actual indicators (quantities, amounts) from accounting data have been identified. The matching statement is drawn up in two copies by the accountant. One copy is kept in the accounting department, the second is transferred to the financially responsible person.

Form INV-19. Instructions for filling

Form INV-22. Inventory order

An order in the INV-22 form is a written task specifying the content, volume, procedure and timing of the inventory of the inspected object, as well as the personal composition of the inventory commission. The order is signed by the head of the organization and handed over to the chairman of the inventory commission.

Form INV-22. Instructions for filling

Form INV-23. Logbook for monitoring the implementation of inventory orders

The journal in the INV-23 form is used to record inventories and control checks the correctness of the inventory. This journal records orders for inventory, drawn up in the INV-22 form.

Form INV-23. Instructions for filling

Form INV-24. Act on the control check of the correctness of the inventory of valuables

The results of control checks of the correctness of the inventory are drawn up in an act in the form INV-24 and are registered in the Logbook of control checks of the correctness of the inventory in the form INV-25

Form INV-24. Instructions for filling

Form INV-25. Logbook for control checks of the correctness of inventories

This journal records the results of control checks of the correctness of inventory carried out by acts in the INV-24 form.

An inventory list, a sample of which will be described below, is a primary document that reflects a certain situation. It is represented by the relevant facts of the state. The document is drawn up based on the assessment of natural balances, which were identified during the recounting process. Next, we will consider in more detail how an inventory of material assets is compiled.

general characteristics

An inventory list, the form of which is approved by law, is essentially the same document as an invoice, invoice, act, and so on. Like other paper, it may contain some deviations from actual condition. If we compare the reality of reflecting information, it should be said that the inventory list has a lower representativeness coefficient than a regular delivery note. In order to carry out re-registration correctly, you need to know the property that is being checked. An accountant cannot perform such work efficiently. This is due to the fact that the specified specialist has no idea about the commodity weight or the specifics of warehouse accounting. In this regard, when conducting an audit, employees who are incompetent in this matter make mistakes when drawing up the primary document. Inventory list - reporting form, legal act. It shows the extent of responsibility that the agent bears to the owner.

State fact

The enterprise has a certain economic situation. This refers, in particular, to the state of assets that are reflected in the inventory list. The fact of status is information about property that is registered in the primary document. The core is value expressed in natural units. From the moment each of them is endowed with a value expression, they move into a special economic layer. Values ​​thus reflect the characteristics of the enterprise's inventories of inventory.

Specifics of the role of the document

The inventory list reflects the relationships of legal layers. In particular, from the property rights are revealed legal options, stipulating the use, disposal and ownership of property. At the same time, the primary document clearly separates the categories of values. In particular, property in the custody or disposal of the company must not be mixed with that which is property.

This provision predetermines the legal obligation aspect, revealing the content of paid and unpaid inventories. Finally, the inventory is administrative in nature. It reflects the implementation of obligations by the responsible person to the owners and manager.

The inventory list reflects the time layer of the state fact. In particular, it helps to identify stale products and products with normal sales deadlines. However, the real meaning of a state fact is established in the information aspect of the document. The greater the deviation indicator identified in contrast to the expected value based on the results of re-registration (as a rule, this is done using a matching sheet), the more informative the fact will be.

Categories used

The inventory list includes characteristics of the assets available at the enterprise. They are everything that should and can be the subject of compilation primary document. Re-accounting is carried out by removing natural balances. It represents re-measuring, recalculation, re-weighing and taxation (multiplying the number of goods by their unit cost).

Inventory list: form INV-3, general information on compilation

At the top of the primary document there is a receipt. It is taken from all employees who are responsible for performing inventory. Each specific item is entered into a document indicating the quantity, article, group, type and other necessary data. By weighing, measuring, and recalculating, the actual availability of valuables is determined.

The document is drawn up in two copies. Both of them are signed by members of the inventory commission and financially responsible employees. One of the copies is sent to the accounting department. A matching statement is drawn up there. The warehouse manager keeps another copy. If expired, unsuitable for use, defective or damaged, as well as finished but not previously accounted for products are detected, a write-off or inclusion in the statement (for finished products) is filled out.

Filling Features

If the inventory is compiled automatically, then there is no need to enter information in the first nine columns. The document is issued with the lines already filled out. The inclusion of materials and equipment that are not reflected in the inventory is carried out on site. In this case, an appropriate protocol must be drawn up and an assessment carried out.

Important point

One of necessary conditions When filling out an inventory list, it is necessary to include in the document the exact numbers of all equipment available at the enterprise. In addition, it is mandatory to include a description of its technical condition in the statement. No mistakes should be made when numbering. After an inventory has been carried out and inventories have been compiled for all divisions of the enterprise, the data obtained is compiled into a general statement.