INVENTORY is a way of checking and documenting the presence, condition and assessment of the organization’s property and obligations in order to ensure rvalidity of accounting data and accounting informationTparity.

In accordance with the Federal Law “On Accounting” all organizations are obliged hold an eventArization. Inventory subject All the property of the enterprise, regardless of its location and All types of financial obligations, and also property that does not belong to the enterprise, but is listed in accounting on off-balance sheet accounts, for example, leased fixed assets, property in custody.

During the inventory, the following are decided: tasks:

− identification of the actual availability of property;

− comparison of the actual availability of property with accounting data;

− checking the completeness of recording of liabilities;

− registration of such operations and phenomena that cannot be documented at the time of their occurrence (natural loss, shortages, surpluses, theft, losses).

The number of inventories per year, the procedure and timing of their implementation is established by supervisor organization, unless it is mandatory, namely:

− before preparing annual financial statements (usually as of October 1);

− when changing financially responsible persons;

− if abuses are revealed, as well as facts of theft or damage to property;

− during reorganization or liquidation of an enterprise;

− in case of a natural disaster, fire and other emergencies caused by extreme conditions.

To carry out inventory at the enterprise by order of the head is created standingnbut the current inventory commission, including representatives of the administration, accounting workers, and other specialists. The inventory is carried out as follows ok:

1. Inspection property inventory commission. Inspection is carried out by counting, measuring, weighing with the obligatory presence of a financially responsible person (MRP). It is not allowed to make entries on the presence of inventory balances from the words of the MOL. During the inspection process, inventory lists are compiled, which are signed by all members of the inventory commission and the MOL.
2. Reconciliation of results inventory with accounting data. Any discrepancies found are entered into comparison sheet. In case of discrepancies, the commission requires clarification from the MOL in writing. After this is compiled act and the procedure for regulating identified deviations is determined.
3. Reflection of results inventory in accounting.

The results of the inventory can be:

a) full compliance of the actual availability of property with accounting data;

b) surplus;

c) shortages.

Surplus occur if detected excess the actual presence of property above the registration data. This may be possible if previously unaccounted for property is identified. Identified surplus inventory items valued at market prices And account for on the balance sheet of the enterprise with attribution to financial results (included in other income). The following entries are made in accounting:

D 10 – surplus materials identified during inventory are capitalized

Shortages take place if the actual quantity of inventory items less than reflected in the accounting records. The reasons for shortages may be:

− natural decline;

− errors when accepting and issuing valuables;

− abuse of MOL;

− emergency situation (for example, accident, natural disaster).

The order in which shortages are reflected in accounting depends on the reason for which they are caused.

Reflection in accounting of shortages within the limits of natural loss norms.

The Law on Accounting No. 129-FZ and the Regulations on Accounting and Financial Reporting provide write-off of property shortages within the limits of natural normsnloss to the costs of production or distribution, and in excess of the norm - to the guilty person. The application of the norms of natural loss is assigned only in the case if such standards are approved regulations of relevant ministries and departments. In the absence of established standards, shortages identified during storage of goods and materials or during inventory are considered as loss in excess of the norms of natural loss and must be attributed to the guilty parties in full. Based on the matching statement, the accountant will make the following entries:

D 94 – a shortage of goods and materials was identified (estimated at actual cost)

D 20 (23, 44, . . .) – the shortage is reflected within the limits of natural loss norms

D 73-2 – the shortage in excess of the norms of natural loss is attributed to the guilty person

Compensation for the shortfall by the guilty party is made in accordance with the established procedure. If the guilty person is not identified or the court refuses to recover damages from them, the shortfalls are written off to the financial results:

D 91 – the amount of the shortage is taken into account as part of other expenses

According to the Labor Code of the Russian Federation, the amount of damage in case of loss or damage property must correspond to actual losses based on market prices, operating in the area on the day the damage occurred, but cannot be lower than the value of the lost property.

The cost of what was lost due to emergency circumstances property is debited to account 91 “Other income and expenses”:

D 91 – the value of property lost due to an emergency is written off

Offsetting shortages with surpluses.

When conducting an inventory, there may be cases simultaneous identification surpluses and shortages from the same financially responsible person. In that case provided for mutualmnet offset of surpluses and shortages as a result of regrading. Such offset is possible only as an exception. for the same audited period, from the same MOL, in relation to valuablesOitems of the same name and identical toOpersonalities.

The decision to offset shortages with surpluses is made by supervisor organization on the basis of proposals presented to him by the chairman of the inventory commission, and explanations of the financially responsible person about the reasons for the misgrading.

There are 2 possible cases here:

1) when counting the missing values, there will be more than the values ​​found in surplus. In this case, the difference not covered by the excess is attributed to the guilty person;

2) there will be more valuables in surplus than there are missing ones. In this case, the remaining surplus (after offset) assets are accounted for at market value and are included in other income.

The formation of complete and reliable information about the activities of an organization and its property status, as is known, is one of the main tasks of accounting.

Such information is necessary both for internal users - founders, participants, property owners, managers, and external users - investors, creditors and other users of financial statements.

Carrying out an inventory of inventories precisely contributes to the formation of the reliability of accounting data and financial statements.

During the inventory, the presence of inventories, their condition and assessment are checked and documented.

To generate complete and reliable information about its activities, as well as its property status, the organization conducts an inventory.

When conducting it and recording the results, it is necessary to be guided by the provisions of the following regulations:

Federal Law No. 402-FZ “On Accounting”;

Regulations on maintaining accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n;

Methodological guidelines for inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

Inventory of inventories in an organization is carried out only in the presence of financially responsible persons. The actual presence of material assets is determined by counting them.

Preparatory activities for conducting an inventory include:

Development of internal instructions;

Issuance of an order;

Receiving receipts from financially responsible persons;

Determination of property balances and liabilities according to accounting data.

To issue an order for an inventory, use a special form in form No. INV-22. The order establishes the timing of the inventory, determines the personal composition of the inventory commission, the volume of inventoried property and liabilities, and the date of submission of materials to the accounting department.

When inventorying inventories, a natural (material) check is usually used. A physical check is directly related to the observation of inventory objects, determining their quantity by counting. To document the results of a physical check, standard forms of inventory lists are used.

When conducting an in-kind check during the inventory of the oil and gas plant, the commission:

Checks compliance with storage rules and conditions;

Identifies inventories that have partially lost their original quality and are morally obsolete;

Identifies excess and unused material assets.

Based on the results of the inventory, the organization conducts an analysis of the data obtained, which includes:

Comparison of data from inventory records and inventory reports with accounting data;

Identifying discrepancies, drawing up reconciliation statements and determining the reasons for discrepancies between accounting and current estimates.

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

Surplus property is accounted for at market value on the date of inventory. The corresponding amount is credited to the financial results of the organization.

The shortage of property and its damage are charged to production or distribution costs (expenses), if the culprits are identified - to the account of the guilty persons.

Example. Based on the results of the annual inventory of the MPZ, a surplus of office supplies was identified in the amount of 1,068 rubles, and a shortage of goods was identified - in the amount of 12,370 rubles.

Relevant explanations were received from financially responsible persons. The reasons for the shortage of goods were recognized as the negligence of employees in the performance of official duties.

The head of the AHO warehouse admitted her guilt and agreed to compensate for the losses. In accounting, the following entries are used to reflect identified surpluses and shortages based on inventory results:

Debit 10 Credit 91-1 - 1068 rub. - surplus office supplies were capitalized;

Debit 94 Credit 10 - 12,370 rub. - the cost of the missing gas stove is reflected.

Debit 94 Credit 68 subaccount “VAT calculations” - 2226.6 rubles. - VAT previously accepted for deduction on missing goods was restored;

Debit 73 Credit 94 – 14596.6 rub. - workers' debt for shortage of materials and goods was accrued.

Debit 70 Credit 73 - 14596.6 rub. - the employee’s debt for the shortage is withheld.

The total amount of all deductions for each salary payment cannot exceed 20%.

The results of the inventory are summarized at a meeting of the commission. The result of this meeting is the final inventory act, which is submitted for consideration to the head of the organization. It reflects proposals for regulating discrepancies between the actual availability of valuables and accounting data identified during the inventory. To record the final inventory data, the Sheet of Accounting Results Revealed by Inventory No. INV-26 is used. The materials of the inventory commission’s work upon completion of the inventory are transferred to the organization’s accounting department, where they must be stored for at least five years.

Many organizations, in order to generate complete and reliable information about their activities, as well as their property status, are required to periodically conduct an inventory. All property of such an organization is subject to inventory, in particular, inventories.

In this section we will consider: the concept of inventory, the general procedure for conducting an inventory, as well as the documents with the help of which an inventory of inventories is drawn up.

Inventory is called the verification of property by counting, describing, measuring, evaluating, comparing the data obtained in physical or monetary measurements with current accounting data in order to control its safety.

The obligation to carry out an inventory is established by Art. 12 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (hereinafter referred to as Law N 129-FZ). According to this article, an inventory is carried out in order to ensure the reliability of accounting and reporting data; during its implementation, the presence, condition and assessment of the organization’s property and liabilities are checked and documented.

The procedure and timing of the inventory are determined by the head of the organization, except for those cases when the inventory is mandatory. Such cases are established by Art. 12 of Law No. 129-FZ, namely:

When transferring property for rent, redemption, sale, as well as during the transformation of a state or municipal unitary enterprise;

Before preparing annual accounting (financial) statements;

When changing financially responsible persons;

If facts of theft, abuse or damage to property are revealed;

In the event of a natural disaster, fire or other emergency caused by extreme conditions;

During reorganization or liquidation of the organization;

In other cases provided for by the legislation of the Russian Federation.

The general procedure for conducting an inventory and recording its results is regulated by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 “On approval of the Methodological Instructions for the inventory of property and financial liabilities” (hereinafter referred to as the “Methodological Instructions No. 49”).

In accordance with clause 2.1 of Methodological Instructions No. 49, organizations can independently set the timing and number of inventories in the reporting year (except for those required by law), the list of property and liabilities checked for each of them.

Before the start of the reporting year, in accordance with the order of the head of the organization, a permanent inventory commission is created. When there is a large volume of work, working inventory commissions are created to simultaneously carry out inventory. The composition of these commissions is approved by the head of the organization.

The inventory commission includes representatives of the administration, accounting service workers, and other specialists (engineers, economists, technicians, and others). It can include employees of the internal audit service and independent audit organizations. The absence of at least one member of the commission during the inventory serves as grounds for declaring the inventory results invalid.

Before checking the actual availability of property, the inventory commission must receive the latest incoming and outgoing documents or reports on the movement of material assets and cash at the time of inventory. The chairman of the inventory commission endorses all receipts and expenditure documents attached to the registers (reports), indicating “before the inventory on “...” (date),” which in accounting should serve as the basis for determining the balance of property at the beginning of the inventory according to accounting data.

Financially responsible persons 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, all valuables received under their responsibility were capitalized, and those disposed of were written off as expenses. Similar receipts are given by persons who have accountable amounts for the acquisition of property or powers of attorney to receive it.

Organizations can develop internal regulations that regulate the activities of the commission at each stage of the inventory.

Information about the actual availability of property and the reality of recorded financial obligations is recorded in inventory records or inventory reports in at least two copies.

The basis of inventories, depending on the objects of inspection, is the grouping of property by type, purpose and sources of formation. In this regard, organizations conduct an inventory of inventories.

Under material and production reserves (hereinafter referred to as inventories) are understood:

Raw materials and materials used in the production process of the organization;

Construction materials;

Tools (objects of labor);

Fuel;

Spare parts;

Purchased semi-finished products;

Containers and packaging materials;

Working clothes and special equipment;

Other materials (office supplies, equipment, etc.).

Inventory also includes goods and finished products.

Inventory of inventories is carried out in accordance with paragraphs 3.15 - 3.24 of Methodological Instructions No. 49 separately for each account included in the inventories.

Inventory of inventories should, as a rule, be carried out in the order in which the assets are located in a given room.

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

The commission, in the presence of the warehouse (storeroom) manager and other financially responsible persons, verifies the actual availability of goods and materials by obligatory recalculation, reweighing or re-measuring them. It is not allowed to enter into the inventory data on the balances of valuables from the words of financially responsible persons or according to accounting data without checking their actual availability.

Materials received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are included in the register or product report after the inventory.

These inventories are entered into a separate inventory under the name “Inventory received during inventory.” The inventory indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the product, quantity, price and amount. At the same time, on the receipt document signed by the chairman of the inventory commission (or on his behalf, a member of the commission), a note is made “after the inventory” with reference to the date of the inventory in which these values ​​are recorded.

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

These values ​​are entered into a separate inventory under the title “Inventory released during inventory.” An inventory is drawn up by analogy with documents for incoming inventories during inventory. A note is made in the expenditure documents signed by the chairman of the inventory commission or, on his instructions, a member of the commission.

Inventory of goods in transit, shipped, not paid on time by buyers, located in the warehouses of other organizations, consists of checking the validity of the amounts listed in the relevant accounting accounts.

In the accounts of inventories that are not under the control of financially responsible persons at the time of inventory (in transit, goods shipped, etc.), only amounts confirmed by properly executed documents can remain:

For those in transit - payment documents from suppliers or other documents replacing them;

For shipped - copies of documents presented to buyers (payment orders, bills of exchange, etc.);

For overdue documents - with mandatory confirmation by the bank institution;

For those located in warehouses of third-party organizations - with security receipts reissued on a date close to the date of the inventory.

These accounts must first be reconciled with other corresponding accounts. For example, in account 45 “Goods shipped” it is necessary to determine whether this account contains amounts whose payment for some reason is reflected in other accounts (76 “Settlements with various debtors and creditors” and so on), or amounts for materials and goods , actually paid and received, but listed as en route.

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

In the inventories of goods in transit, the following data is provided for each individual shipment:

Name;

Quantity and cost;

Shipment date;

List and numbers of documents on the basis of which these values ​​are recorded in the accounting accounts.

In the inventory of inventories shipped and not paid on time by buyers, for each individual shipment the name of the buyer, the name of the inventories, the amount, date of shipment, date of issue and number of the payment document are given.

Materials and materials stored in warehouses of other organizations are entered into the inventory on the basis of documents confirming the delivery of these valuables for safekeeping. Inventories of these valuables indicate their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for storage, storage location, numbers and dates of documents.

The inventories of inventories transferred for processing to another organization indicate the name of the processing organization, the name of the valuables, quantity, actual cost according to accounting data, the date of transfer of valuables for processing, numbers and dates of documents.

Low-value and wearable items that are in use are inventoried according to their location and to the financially responsible persons in whose custody they are located.

Inventory is carried out by examining each item. In the inventory, low-value and wearable items are entered by name in accordance with the nomenclature adopted in accounting.

When making an inventory of low-value and rapidly wearing items issued for individual use to employees, it is allowed to draw up group inventory lists indicating in them the persons responsible for these items, for whom personal cards are open, with a receipt for them in the inventory.

Items of workwear and table linen sent for washing and repair must be recorded in the inventory list on the basis of statements - invoices or receipts of organizations providing these services.

Low-value and wear-and-tear items that have fallen into disrepair and are not written off are not included in the inventory list, but an act is drawn up indicating the time of use, the reasons for the deterioration, and the possibility of using these items for economic purposes.

Containers are included in the inventory by type, intended purpose and quality condition (new, used, in need of repair, and so on).

For containers that have become unusable, the inventory commission draws up a write-off report indicating the reasons for the damage.

Let us recall that Art. 9 of Law N 129-FZ establishes that all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.

In accordance with paragraph 2 of Art. 9 of Law N 129-FZ, primary accounting documents are accepted for accounting if they are compiled according to the forms contained in the albums of unified forms of primary accounting documentation.

In particular, to complete the inventory of inventories, unified forms of primary accounting documentation for the inventory of property and financial obligations are used, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and accounting for inventory results” .

Thus, Resolution No. 88 of the State Statistics Committee of Russia established the following forms of primary accounting documents for recording the results of inventories of inventories:

- Inventory label (Form N INV-2).

The label is filled out if the inventory commission is not able to count material assets within one day and record them in the inventory list. The label is filled out in one copy by the responsible persons of the inventory commission and stored together with the recalculated inventories at their location;

- Inventory list of inventory items (Form N INV-3).

It is used to reflect data on the actual availability of inventories in storage locations and at all stages of their movement in the organization. The inventory list is drawn up in two copies and signed by the responsible persons of the commission on the basis of recalculation, weighing, re-measuring the inventory separately for each location and the financially responsible person or group of persons in whose custody the valuables are located. One copy is transferred to the accounting department for drawing up a matching statement, the second remains with the financially responsible persons;

- Inventory report of shipped inventory items (Form N INV-4).

This act is drawn up separately for the following stocks:

The payment due date has not arrived;

Not paid by buyers on time;

The ownership of which is transferred to buyers in a special manner.

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

Inventory list of inventory items accepted for safekeeping (Form N INV-5).

It is used when inventorying inventories accepted for safekeeping. The inventory is compiled in two copies by the responsible persons of the inventory commission on the basis of actual data, signed by the responsible persons of the commission and financially responsible persons. One copy of the inventory is transferred to the accounting department, the second remains with the financially responsible persons;

- Inventory report of inventory items in transit (Form N INV-6).

This act is used to identify the quantity and cost of inventories that are in transit at the time of inventory. The act is drawn up in two copies by the responsible persons of the inventory commission on the basis of documents confirming the location of the goods in transit, signed, and one copy is transferred to the accounting department, and the second remains with the commission;

- Comparison statement of inventory results of inventory items (Form N INV-19).

The comparison sheet is used to reflect the results of the inventory of inventories, for which deviations from the accounting data are identified. It reflects the results of the inventory, that is, the discrepancies between the indicators according to accounting data and the data of inventory records. The matching statement is drawn up in two copies by the accountant, one of which is kept in the accounting department, the second is transferred to the financially responsible persons;

- Order (decree, order) to conduct an inventory (form N INV-22).

An order (resolution, instruction) 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. It is signed by the head of the organization and handed over to the chairman of the inventory commission;

Logbook for monitoring the implementation of orders (decrees, instructions) on inventory (Form N INV-23).

This journal is used to record inventory and control checks of the correctness of the inventory. It records Orders (decrees, instructions) on conducting an inventory of Form N INV-22;

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

It is used to document the results of control checks of the correctness of inventory holdings. In this case, documents for recording the results of inspections are drawn up with the participation of members of inventory commissions and financially responsible persons;

- Journal of control checks of the correctness of inventory taking (Form N INV-25).

This journal is used to record the results of control checks of the correctness of inventory. It is compiled with the participation of members of inventory commissions and financially responsible persons;

- Statement of records of results identified by inventory (Form N INV-26).

It is used to reflect the results of inventory in the reporting year. It defines proposals for regulating the differences detected by the inventory. They are submitted for consideration to the head of the organization, who makes the final decision.

These are the main documents with the help of which the inventory of inventories is drawn up.

In cases provided for by law, organizations are required to conduct an inventory of inventories, during which their availability, condition and assessment are checked and documented.

Inventory is not only an important general business activity, but also an element of accounting policy. According to paragraph 3 of Article 6 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter Federal Law No. 129-FZ), when forming the accounting policy of an organization, the procedure for conducting an inventory of the organization’s property must be approved.

It is necessary to pay special attention to the importance of this provision, since in many organizations (especially in the field of small businesses) inventories are either not carried out at all or are carried out in violation of established rules, which leads to the formal filling out of inventory lists and acts according to the accounting registers (without carrying out a physical/physical inspection).

The number of inventories in the reporting year, the dates of their conduct, the list of inventories checked during each of them is determined by the head of the organization, except for cases when an inventory is required. According to paragraph 2 of Article 12 of Federal Law No. 129-FZ Inventory is mandatory in the following cases :

· when transferring property for rent, redemption, sale, as well as during the transformation of a state or municipal unitary enterprise;

· before preparing annual financial statements;

· when changing financially responsible persons;

· when facts of theft, abuse or damage to property are revealed;

· in case of a natural disaster, fire or other emergency situations caused by extreme conditions;

· during reorganization or liquidation of the organization;

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

It is necessary to take into account that in accordance with paragraph 27 of the Regulations on maintaining accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, before drawing up annual financial statements, property may not be carried out, the inventory of which was not carried out earlier than October 1 of the reporting year. An inventory of fixed assets can be carried out once every three years, and of library collections - once every five years. In organizations located in the Far North and equivalent areas, inventory of goods, raw materials and materials can be carried out during the period of their smallest balances.

The main purposes of inventory are:

· identification of the actual presence of property (both owned and not owned by the organization, but listed in the accounting records) in order to ensure its safety, as well as identification of unaccounted for objects;

· determination of the actual amount of material and production resources used in the production process;

· comparison of actually obtained data on the availability of property in kind with analytical and synthetic accounting data (identification of surpluses and shortages);

· checking the completeness and correctness of the reflection in the accounting of the valuation of property and liabilities, as well as the possibility of assessing inventory resources taking into account their market value and actual physical condition. Law No. 129-FZ “On Accounting” emphasizes the need to confirm the correctness and reliability of the assessment of property and liabilities, and not the ability for the head of the organization to establish, based on the inventory results, an assessment of the item being taken into account, which he considers correct and reliable;

· checking compliance with the rules and conditions of storage of inventory items.

The basis for the inventory of inventories is a complete or selective check of the availability of valuables by a specially created commission.

This could be a permanent inventory commission, a working commission, or a one-time commission.

ü Permanent, organizational and control functions, which include conducting scheduled inventories, as well as random inventories and control checks during the inter-inventory period. During the year - during the inter-inventory period - in organizations with a large range of assets taken into account, selective inventories of material assets in places of their storage and processing can be carried out.

ü working commissions, who directly conduct planned inventories of material assets in places of their storage, participate in determining the results of the inventory. Working inventory commissions are usually created when there is a large volume of work or territorial dispersion of property to simultaneously conduct an inventory of property. It is recommended to approve working commissions for the entire reporting year, assigning them responsibilities for conducting one-time inventories;

ü one-time commissions- in each specific case, the composition of the commission is approved by the head of the organization during the inventory, as necessary - for verification and random inventory.

The personnel of permanent and working inventory commissions is approved by the head of the organization in the inventory order. It also specifies the composition of the property subject to inventory, the reasons for the inventory (control check, change of the financially responsible person, revaluation or other actions), determines the procedure and timing of the inventory, and appoints the chairman of the inventory commission.

Physical and documentary verification of the actual availability of property and liabilities is carried out by the inventory commission collectively.

Pay attention!

The absence of at least one member of the commission during the inventory serves as grounds for declaring the inventory results invalid.

When planning an inventory of inventories, you should take into account the structure of the warehouse. Individual warehouses and storerooms of organizational units can be independent accounting units or be part of other accounting units. In some departments of the organization, warehouses and storerooms may not be available at all. Paragraph 24 of Methodological Instructions No. 119n establishes that the classification of warehouses as independent accounting units is determined by the head of the organization upon the recommendation of the chief accountant of the organization.

In those warehouses and storerooms that are not independent accounting units, the inventory of stored stocks is carried out simultaneously with the inventory of work in progress in the department where these warehouses and storerooms are located.

The procedure for conducting an inventory and recording its results is regulated by the Methodological Guidelines for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49 “On approval of the Methodological Guidelines for the Inventory of Property and Financial Liabilities.”

To document the inventory and reflect its results in the accounting records of the organization, standard unified forms of primary accounting documentation are used, approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions, for accounting for inventory results "

To carry out an inventory, the head of the organization issues an Order (resolution, instruction) on conducting an inventory (form No. INV-22), which is a written task that indicates the specific content, volume, procedure and timing of the inventory of the object, as well as the personal composition of the inventory commission. After signing by the manager, the order is handed over to the chairman of the inventory commission.

This order is registered in the Journal of Accounting and Monitoring the Implementation of Inventory Orders (unified form No. INV-23). An order to conduct an inventory is prepared, as a rule, no less than 10 days before the due date for the inventory.

Before conducting an inventory, it is important to make sure that the organization has a clearly organized warehouse and access control system. To do this, the inventory commission is recommended to check the following facts:

1) whether the organization’s territory is protected, whether the premises are equipped with fire and security alarms;

2) whether agreements on full individual or team financial responsibility have actually been concluded and correctly drawn up with employees to whom the values ​​have been transferred for preservation and use;

3) whether the positions of financially responsible persons correspond to the approved list of positions and works replaced and performed by employees with whom the organization can conclude written agreements on full financial responsibility;

4) whether conditions have been created for financially responsible persons to ensure the safety of material assets, whether there are lockable warehouses, cabinets, safes, containers for storing valuables;

5) are the storage areas for material assets equipped with the necessary measuring instruments;

6) is there control over the procedure for removing valuables from the organization and issuing powers of attorney to receive them;

7) whether inventory items belonging to third parties are stored separately;

8) whether by order of the manager a permanent commission has been appointed to check the safety of material assets.

The head of the organization must provide conditions for a complete and accurate verification of the actual availability of property within the established time frame; provide workers, measuring containers and equipment for measuring, weighing, moving goods, measuring and control instruments.

The accounting department prints out inventory lists without filling out the column “According to accounting data” for objects and structural divisions that are subject to inventory in a quantity of at least two copies. The prepared inventory lists are distributed to all financially responsible persons to fill out the “Actual Availability” column, indicating the deadlines for completion.

Before conducting an inventory, the financially responsible person must prepare all material assets (sort them) and draw up all incoming and outgoing documents.

The commission carries out preparatory work prior to calculating the balance of material assets:

· seals premises containing material assets;

· checks scales, measuring containers;

· receives from financially responsible persons a report with documents confirming the movement of inventory items, as well as a receipt with the following content:

RECEIPT

By the beginning of the inventory, all expenditure and receipt documents for inventory items were submitted to the accounting department and all inventory items received under my (our) responsibility were capitalized, and those disposed of were written off as expenses.

Financially responsible person(s):

(position) (signature)

____________________ ________________

(position) (signature)

Before the start of the inventory, the chairman of the commission endorses all submitted receipts and expenditure documents attached to the registers (reports), indicating “before the inventory on “___” (date),” which is the basis for determining the balance of property by the start of the inventory according to accounting data.

The biggest mistake is filling out inventory lists from the words of financially responsible persons.

If material assets are stored in several warehouses, then it is necessary that an inventory of all assets be carried out simultaneously. In addition, control over the receipt and disposal of material assets during the inventory must be ensured. If it is possible to stop the acceptance (issue) of inventory items in warehouses during the inventory count, this should be done.

Inventory assets received during the inventory are accepted by materially responsible persons in the presence of members of the inventory commission, are included in the register or commodity report after the inventory and are entered into a separate inventory under the name “Inventory assets received during the inventory.” The description indicates:

ü date of receipt of goods;

ü name of the supplier;

ü date and number of the receipt document;

ü name of the product;

ü quantity of goods;

ü price of the product;

At the same time, on the receipt document signed by the chairman of the inventory commission (or, on his instructions, a member of the commission), the note “After the inventory” is made with reference to the inventory date on which these values ​​are recorded.

If the inventory takes a long time, then in exceptional cases and only with the written permission of the head and chief accountant of the organization during the inventory period, inventory items may be released by materially responsible persons in the presence of members of the inventory commission.

These values ​​are entered in a separate inventory under the name “Inventory assets released during inventory.”

An inventory is drawn up by analogy with documents for inventory items received during the inventory. A note is made in the expenditure documents signed by the chairman of the inventory commission or, on his behalf, by a member of the commission.

If the inventory of property is carried out over several days, then the premises where material assets are stored must be sealed after the work of the inventory commission is completed.

During breaks in the work of the inventory commission (during lunch breaks, at night, for other reasons), the inventories should be stored in a box (cabinet, safe) in a closed room where the inventory is carried out.

In any case, on the date of the inventory the accounting quantity and value of the inventory items should not be known.

As practice shows, this condition is often not met, which is a gross violation of accounting standards, since it allows one to manipulate accounting registers, knowing the amount of valuables available on the date of the inventory.

After all the necessary preparatory measures have been carried out, an inventory of the property is made, that is, their material and documentary checks.

Members of the inventory commission, in the presence of the materially responsible person(s), recalculate (weigh, measure) the property and draw up inventory lists.

Physical and documentary checks are carried out, as a rule, using a continuous method, that is, absolutely all goods and valuables are recounted.

This process is quite labor-intensive, but current regulatory documents allow the use of simplified inventory methods only in very few cases. In particular, if materials and goods are stored in intact supplier packaging, their quantity is determined on the basis of data on these material assets according to the specification or markings on the packaging, as well as on the basis of delivery notes and invoices.

At the same time, a portion of such inventory items must be checked for selection.

If a random check reveals discrepancies between the actual availability and the data shown in the specifications or labeling of suppliers, the working inventory commission is obliged to conduct a full check of the actual availability of such material assets.

The weight or volume of bulk materials is determined from measurement data using technical calculations.

In cases where products, in accordance with mandatory rules, are accepted from suppliers by theoretical weight or footage, a physical check of such products is also carried out by theoretical weight or footage.

When taking inventory of equipment, in addition to external inspection, you should check the availability of passports and instructions for installation and operation, as well as completeness, according to the passport. The serial number and year of manufacture, type and number of equipment, manufacturer, GOST number are indicated on the tags attached to the equipment. If equipment is supplied without electric motors, this must be indicated in the data sheets.

If an inventory of a large number of weighted goods is being carried out, then one of the members of the inventory commission and the financially responsible person separately maintain the list of plumb lines. At the end of the working day or upon completion of weighing, the data from these sheets is compared, and the verified total is entered into the inventory. Measurement reports, technical calculations and plumb sheets are attached to the inspection results.

After checking the actual availability of material assets, inventory acts and inventory lists are drawn up. Moreover, the main form of primary documentation for recording the results of material inventory is inventory list, and to account for documentary inventory - inventory act.

Forms of inventory lists and inventory acts approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results”, in particular:

Document name

Form number

Inventory list of inventory items If discrepancies are identified between the actual data obtained during the inventory process and the accounting data, a comparison sheet “Comparison sheet of inventory inventory results” is drawn up (form No. INV-19). At the end of the reporting year, the results of all completed inventories are summarized in the statement of results identified by the inventory (form No. INV-26), approved by Resolution of the State Statistics Committee of the Russian Federation dated March 27, 2000 No. 26 “On approval of the unified form of primary accounting documentation No. INV-26 “Vedomost accounting for the results identified by the inventory.” Before drawing up matching statements and determining the results of the inventory, the organization must carefully check the correctness of all calculations given in the inventory lists. Then the information received is entered into comparison sheets, in which actual information is compared with the data of accounting documents. The detected discrepancies are recorded in the draft inventory report, to which is attached an accounting certificate indicating possible areas for writing off the identified shortages: theft, natural disasters, damage during storage due to the negligence of the perpetrators. When compiling matching statements, it is necessary to take into account the misgrading of inventory items (incorrect accounting of goods of one type as part of another class), and cost differences resulting from misgrading. It is also necessary to write off losses within the limits of natural loss norms. The amounts of surplus and shortage of inventory items in the matching statements are indicated in accordance with their assessment in accounting. To document inventory results, unified registers can be used, which combine the indicators of inventory lists and reconciliation sheets. For values ​​that do not belong to the organization, but are listed in the accounting records (those in safekeeping, rented, received for processing), separate matching statements are compiled. Owners of valuables are provided with a certificate of inventory results accompanied by a copy of the inventory list. Matching statements can be compiled using a computer and other office equipment, or manually. More details with questions regardingorganization of warehouse accounting, You can find it in the book of JSC “BKR-Intercom-Audit” “Organization of warehouse accounting».

116. To ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of inventories, during which their availability, condition and valuation are checked and documented.

The general procedure for conducting an inventory of property and financial obligations of an organization and recording its results is established by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49 “Guidelines for the inventory of property and financial obligations.”

In relation to a specific organization, the procedure (the number of inventories in the reporting year, the dates of their conduct, the list of inventories checked during each of them, etc.) of the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.

117. Carrying out an inventory is mandatory:

when transferring property for rent, redemption, sale, as well as during the transformation of 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). In organizations located in the regions of the Far North and equivalent areas, inventory of goods and materials is carried out during the period of their smallest balances;

when changing financially responsible persons;

when facts of theft, abuse or damage to property are revealed;

in the event of a natural disaster, fire or other emergency situations caused by extreme conditions;

during reorganization or liquidation of the organization;

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

118. In order to organize ongoing control over the safety of inventories, promptly identify possible discrepancies between accounting data and their actual availability for individual items and (or) groups in places of storage and operation in organizations, inspections are carried out.

The procedure for conducting inspections, including the determination of specific names, types, groups of stocks to be inspected, the timing of the inspection, etc., is established by the head of the organization, as well as by the heads of the organization’s departments on behalf of the head of the organization.

For certain types of material assets, inspections can be carried out after the end of certain periods of agricultural work: checking the availability of seeds - after the end of the spring sowing campaign; fertilizers - after the end of autumn field work, etc.

119. When organizing work on conducting inventories of stock checks, it is necessary to take into account the structure of the warehouse economy, where warehouses (storerooms) of organizational units can be independent accounting units or be part of other accounting units. In some departments of the organization, warehouses (storages) may not be available.

The classification of warehouses as independent accounting units is determined by the head of the organization on the recommendation of the chief accountant (accountant - in the absence of a chief accountant position on staff).

120. In divisions of an organization whose warehouses (storerooms) are not independent accounting units, the inventory of stocks in such warehouses (storerooms) is carried out simultaneously with the inventory of work in progress (construction in progress) in this unit.

121. To carry out a set of works to identify the actual availability of inventories, compare the actual availability of inventories with accounting data, document the facts of non-compliance of the quantity, quality, assortment of incoming inventories with the relevant indicators (characteristics) provided for in contracts (supply, purchase and sale and other similar documents), determining the reasons for writing off inventories and the possibility of using waste and a number of other similar works, a permanent inventory commission is created in the organization.

Considering the large volume of these works and their special nature, working inventory commissions can be created in the organization.

122. The personnel of the permanent and working inventory commissions is approved by the head of the organization, about which an administrative document (order, instruction, etc.) is issued.

These commissions include representatives of the organization’s administration, accounting employees, and other specialists (lawyers, engineers, economists, technologists, veterinarians, agronomists, livestock specialists, etc.).

The inventory commission may include representatives of the internal control (audit) service of the organization and independent audit organizations.

123. The accounting service of the organization is obliged to:

exercise control over the timeliness and completeness of inventories;

require the delivery of inventory materials to the accounting service;

monitor the timely completion of inventories and documentation of their results;

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

124. Based on the results of inventories and inspections, appropriate decisions are made to eliminate shortcomings in the storage and accounting of inventories and compensation for material damage.

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

a) surplus inventories are accounted for at market prices, and at the same time their value is included:

in commercial organizations - on financial results;

in non-profit organizations - to increase income;

b) amounts of shortages and damage to inventories are written off from accounting accounts at their actual cost, which includes the contractual (accounting) price of the inventory and the share of transportation and procurement costs related to this inventory. The procedure for calculating the specified share is established by the organization independently. In accounting, this operation is reflected in the debit of the account "Shortages and losses from damage to valuables" and the credit of the inventory accounts - in terms of the contractual (accounting) price of the inventory and the debit of the account "Shortages and losses from damage to valuables" and the credit of the account "Deviation in the cost of materials ", when used in the accounting policy of the organization of accounts for the procurement and purchase of materials or the corresponding subaccount to the inventory accounts in terms of the share of transportation and procurement costs.

In the event of damage to inventories that can be used in the organization or sold (at a discount), the latter are simultaneously accounted for at market prices, taking into account their physical condition, with losses from damage reduced by this amount.

125. Shortages of inventories and their damage are written off from the account “Shortages and losses from damage to valuables” within the limits of natural loss rates to the accounts of production costs and/or sales expenses; above the norm - at the expense of the perpetrators. If the perpetrators are not identified or the court refuses to recover damages from them, then losses from shortages of inventories and their damage are written off to the financial results of a commercial organization or to the increase in expenses of a non-profit organization. Attrition rates can only be applied in cases where actual shortages are identified.

The shortage of inventories within the established norms of natural loss is determined after offsetting the shortage of inventories with surpluses by misgrading. If, after the re-grading offset, carried out in the prescribed manner, there is still a shortage of inventories, then the norms of natural loss should be applied only for the name of the inventories for which the shortage was established. In the absence of norms, the loss is considered as a shortage in excess of the norms.

126. The materials submitted to the management of the organization to formalize the write-off of stock shortages and spoilage in excess of the norms of natural loss must contain documents confirming appeals to the relevant authorities (the Ministry of Internal Affairs of Russia, judicial authorities, etc.) regarding the facts of shortages and the decisions of these authorities, as well as a conclusion on the fact of inventory damage received from the relevant services of the organization (technical control department, other similar service) or specialized organizations.

127. Mutual offset of surpluses and shortages as a result of regrading can be carried out by decision of the organization’s management only for the same audited period, from the same audited person, in relation to stocks of the same name and in identical quantities.

Financially responsible persons provide detailed explanations to the inventory commission about any misgrading.

In the case when, when setting off shortages with surpluses by re-grading, the value of the missing inventories is higher than the value of the inventories that are in surplus, then the specified difference is attributed to the guilty parties.

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

128. Proposals for regulating discrepancies between the actual availability of inventories and accounting data identified during the inventory are submitted for consideration to the head of the organization. The final decision on the classification is made by the head of the organization.

129. The results of the inventory must be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual financial statements.

130. Inventories lost (destroyed) as a result of natural disasters, fires, accidents and other emergencies are written off from the credit of inventory accounts to the debit of the account “Shortages and losses from damage to valuables” at the actual cost of these inventories with subsequent reflection on the accounting account financial results (debit account 99 "Profits and losses") as extraordinary expenses.

131. Insurance compensation received as compensation for losses from natural disasters, fires, accidents and other emergencies are taken into account as part of the organization's emergency income (account credit 99 "Profits and losses").

132. All property of the organization is subject to inventory. In addition, inventories are subject to inventories and other types of property that do not belong to the organization, but are listed in the accounting records (those in custody, pledged, received for processing), as well as property not accounted for for any reason.

Inventory of inventories is carried out according to their location and financially responsible persons.

133. Inventories (inventory, finished products, goods, other supplies) are entered in the inventory (form N INV-3) for each individual item, indicating the type, group, quantity and other necessary data (article, grade, etc. .).

134. An inventory of inventory items should, as a rule, be carried out in the order in which the assets are located in a given room.

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

135. The commission, in the presence of the warehouse (storeroom) manager and other financially responsible persons, verifies the actual availability of inventory items by obligatory recalculation, reweighing or remeasuring them. It is not allowed to enter into the inventory data on the balances of valuables from the words of financially responsible persons or according to accounting data without checking their actual availability.

136. Inventory assets received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are included in the register or commodity report after the inventory.

These inventory items are entered into a separate inventory under the title “Inventory items received during inventory.” The inventory indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the product, quantity, price and amount. At the same time, on the receipt document signed by the chairman of the inventory commission (or on his behalf, a member of the commission), a note is made “after the inventory” with reference to the date of the inventory in which these values ​​are recorded.

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

These values ​​are entered in a separate inventory under the name “Inventory assets released during inventory.” An inventory is drawn up by analogy with documents for incoming inventory items during inventory. A note is made in the expenditure documents signed by the chairman of the inventory commission or, on his instructions, a member of the commission.

138. Inventory of inventory items that are in transit, shipped, not paid for on time by buyers, and located in the warehouses of other organizations consists of checking the validity of the amounts listed in the relevant accounting accounts.

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

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

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

The inventory of inventory items in transit for each individual shipment contains the following data: name, quantity and value, date of shipment, as well as the list and numbers of documents on the basis of which these assets are recorded in the accounting accounts.

140. In inventories of inventory items shipped and not paid for on time by buyers, for each individual shipment the name of the buyer, the name of inventory items, the amount, date of shipment, date of issue and number of the payment document are given.

141. Inventory assets stored in warehouses of other organizations are entered into the inventory on the basis of documents confirming the delivery of these assets for safekeeping. Inventories of these valuables indicate their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for storage, storage location, numbers and dates of documents.

142. In inventories of inventory items transferred for processing to another organization, the name of the processing organization, the name of the valuables, quantity, actual cost according to accounting data, the date of transfer of valuables for processing, numbers and dates of documents are indicated.

143. Inventory and household supplies (IBP) with a useful life of up to 12 months that are in operation are inventoried at their locations and to the financially responsible persons in whose custody they are.

Inventory and household supplies with a useful life of up to 12 months that have fallen into disrepair and have not been written off are not included in the inventory list, but an act is drawn up indicating the time of use, the reasons for unusability, and the possibility of using these items for business purposes.

144. Containers are included in the inventory by type, intended purpose and quality condition (new, used, in need of repair, etc.).

For containers that have become unusable, the inventory commission draws up a write-off report indicating the reasons for the damage.