The procedure for conducting an inventory of fixed assets is strictly regulated. How often does an asset inventory take place, what is its detailed procedure, what documents must be drawn up, what accounting entries should be made based on the results of the inspection, and what punishment will follow if unaccounted for objects come to light - read the article below.

What is inventory?

Inventory is one of the procedures for monitoring the safety of company property. Its essence is in comparing the actual availability of valuables (money, equipment, buildings, as well as liabilities) with accounting data.

The procedure for conducting an inventory of fixed assets is regulated by the following legislative acts:

• methodological guidelines for inventory of property and financial obligations (Order of the Ministry of Finance dated June 13, 1995 No. 49);
• regulations on accounting and accounting in the Russian Federation (Order of the Ministry of Finance dated July 29, 1998 No. 34n);
• Law “On Accounting” dated December 6, 2011 No. 402-FZ.

The company must conduct an inventory not only of its own property, but also of stored or leased property. The inventory is carried out at the location of the property and in the presence of the financially responsible person or the team leader, if we are talking about collective financial responsibility.

At least when should inventory be taken?

Inventory of fixed assets must be carried out at least once every 3 years, and library collections at least once every 5 years (clause 1.5 of the Guidelines for inventory of property and financial obligations).

The exact timing of inventory is determined by the company independently. As a rule, an asset inventory is carried out before annual reporting. However, the law establishes cases in which a company is obliged to conduct an inventory:

• transfer of property for rent;
• reorganization;
• liquidation;
• sale of property;
• change of financially responsible persons or team leader (as well as at the request of team members or when more than half of its members leave the team - for participants in a collective responsibility agreement);
• establishing facts of theft, abuse, damage to property;
• before preparing financial statements for the year;
• emergencies.

Let's study the procedure for conducting an inventory of fixed assets.

How an inventory of fixed assets is carried out: main stages and necessary accounting documents

The procedure for inventorying fixed assets is established by the head of the company in accordance with current legislation.

There are 3 main stages of inventory:

1. The organization must create an inventory commission, the composition of which is approved by the head of the company in the order to conduct an inventory of form INV-22 .

The inventory commission should include accountants, OS specialists, and company management. The absence of at least one member of the commission is unacceptable - only with 100% attendance of all inventory participants, the procedure is considered successful. In addition to the composition of the commission, INV-22 records the timing of the inventory, reasons and objects of inspection.

All inventories carried out by the company must be recorded in a journal according to form INV-23 .

Before starting the inventory, members of the commission receive current documents on the company's operating system. They are marked “before inventory on ____ (date).” Financially responsible persons confirm in writing that by the beginning of the procedure all documents on the OS were transferred to the commission.

In addition to accounting documents on OS, the commission checks:

• information that confirms the company’s ownership of buildings;
• technical passports and other technical documentation;
• analytical accounting registers;
• availability of documents for objects natural resources owned by the company.

2. During the inventory, the commission inspects the fixed assets and records them in the inventory according to INV-1 form OS name, purpose, inventory numbers and main indicators of the object.

For vehicles and equipment, the inventory must indicate the serial number in accordance with the manufacturer's technical passport, year of manufacture, purpose, power.

OSes of the same type that arrived at the organization at the same time and are taken into account inventory card group accounting, are indicated in the inventory by name with an indication of quantity.

Assets that are not in the company at the time of inventory (except for those leased), for example, a ship or train has been sent on a voyage, are checked until their temporary absence.

3. Discrepancies between actual and accounting data are identified. Discrepancies between accounting data and the actual state of fixed assets recorded in INV-1 are reflected in the matching statement form INV-18.

The statement is drawn up in 2 copies: one for the accounting department, the second for financially responsible persons, and the commission requests from them written explanations of the reasons for the discrepancies.

OSes that are under repair during the inventory are reflected in the statement of form INV-10 indicating the cost and expenses of the enterprise for repairs.

For fixed assets transferred for lease or safekeeping, a separate inventory is drawn up indicating documents confirming the acceptance of the property by the counterparty.

Also, a separate inventory is compiled for operating systems that cannot be used in economic activity companies are not subject to restoration: members of the commission indicate the time of commissioning and the reasons why it is now impossible to use the property.

If during the reconstruction or restoration of the OS the purpose of the object has changed, then new information should be added to the inventory. If, as a result of the work carried out, the book value of the fixed assets has changed, but this data is not recorded in accounting, then this fact should be reflected in the inventory.

If the inventory commission reveals errors in the characteristics of objects, then the commission members include the correct information and technical indicators in INV-1.

Officials demand that unaccounted fixed assets identified during the inventory be equated to non-operating income (clause 20 of Article 250 of the Tax Code of the Russian Federation) and subsequently accrue depreciation on it in accordance with the market value and actual wear and tear recorded by the inventory commission. Information about the cost of fixed assets must be confirmed by documents or by examination (clause 10.3 of PBU 9/99).

ATTENTION! A depreciation bonus cannot be applied to unaccounted for fixed assets discovered during the inventory.

The inventory results are recorded in the statement of form INV-26.

Postings during OS inventory: example

Before the annual reporting, the company Sigma LLC conducted an inventory of fixed assets. As a result of comparison of accounting and actual data, the following was revealed:

• shortage of a hydraulic machine with a purchase price of 42 thousand rubles. (28 thousand rubles residual value and 14 thousand rubles depreciation);
• shortage of a laptop (the culprit is Samokhin L. E.) worth 52 thousand rubles. (36 thousand rubles residual value and 16 thousand rubles depreciation);
• surplus hydraulic pump with a market value of 45 thousand rubles.

In accounting, the accountant recorded the following entries:

			Amount (thousand rubles)		Wiring description	Documentation
1. To account for shortages without the perpetrators
01 disposal					The original cost of the hydraulic machine was written off	Act on write-off of fixed assets in form OS-4
		01 disposal			depreciation of the hydraulic machine was written off
		01 disposal			The residual value of the hydraulic machine has been written off94		01 disposal			The residual value of the laptop has been written off
					The shortage was attributed to Samokhina L.E.
					The difference between the residual value of a laptop and the market value
					The cost of the laptop was withheld from L. E. Samokhina’s salary.

ATTENTION! The amount of damage caused by the shortage can be withheld from the employee’s salary within the limit - no more than 20% of the monthly salary (Article 138 of the Labor Code of the Russian Federation).

According to paragraph 36 of the Methodological Recommendations for the accounting of fixed assets, approved by order of the Ministry of Finance dated October 13, 2013 No. 91n, unaccounted for fixed assets identified during the audit are taken into account in the fixed assets accounting accounts according to market value. Therefore, the hydraulic pump should be registered with the following wiring:

• Dt 08 Kt 91 - the hydraulic pump discovered during the inventory was capitalized;
• Dt 01 Kt 08 - hydraulic pump put into operation

Results

OS inventory is a mandatory procedure that allows a company to control its own property. Another reason why a company should be interested in conducting verifications of the actual availability of property is penalties for accounting errors. If the tax authorities themselves, during the audit of the company, discover unaccounted for property, this means a distortion of the accounting reporting item. If it is 10% or more, then minimum size the fine is 5,000 rubles, and the maximum (for a repeated violation) is already 20,000 rubles. Disqualification is also possible.

Read about what fines a company can expect for accounting errors and how to correct them correctly.

The current legislation on accounting, as well as Order of the Ministry of Finance of the Russian Federation No. 49 dated June 13, 1995, establishes regulations for inventory activities, which every business entity is obliged to comply with.

Inventory: guidelines and reasons for carrying it out

Detailed instructions on how to conduct an inventory and document it are contained in the “Guidelines for the inventory of property and financial obligations”, approved by the above order.

The Instructions contain requirements for the procedure for starting and carrying out inventory activities, as well as specific reasons that may be the basis for its implementation. Such reasons include:

• planned inventory;
• revaluation of property;
• reorganization or restructuring carried out at the enterprise;

• establishing the fact of theft or damage to property, as well as its loss due to circumstances force majeure(fire, natural disasters, etc.);
• transfer of enterprise property for rent with its subsequent sale.

How to properly document an inventory

Documentation of inventory is one of the mandatory components of the inspection.

The documents used during verification activities can be drawn up independently or using standardized forms approved by State Statistics Committee Resolutions No. 88 dated 08/18/1998 and No. 26 dated 03/27/2000 (all forms contain the abbreviation “INV”).

A number of rules are provided for the preparation of inventory documents:

• the generated inspection report should not contain blank columns. If the required information is missing, a dash is placed in the field to be filled in;
• multi-page inventories and acts must be sequentially fastened, and all pages of the document must be numbered;
• when filling out acts, nomenclature designations and units of measurement generally accepted in accounting are used;
• all corrections made when filling out the document must be specified in footnotes and certified by all members of the inventory commission, as well as by the signature of financially responsible persons;
• Inventory accounting documents are endorsed by all persons participating in the audit.

Inventory documents: “starter” package

Before starting the activities, it is necessary to prepare documents for conducting an inventory:

• develop and approve the procedure and schedule for conducting the inspection;
• form inventory lists(list of liabilities and property for verification);
• issue an order to conduct an inventory;
• obtain receipts in the established form from financially responsible persons.

Planned inventories are carried out at a frequency established by the enterprise. Frequency of inspections material resources and financial obligations are established by the owner independently, and must be reflected in local acts - the Regulations on Accounting, Accounting policy enterprises, etc., approved and put into effect accordingly.

Inventory order: main aspects

An order to conduct an inventory can be issued using a unified form (No. INV-22), or developed independently.

The order specifies:

• data on the appointment and composition of the inventory commission - the composition of the inspection group is indicated, divided into the chairman of the commission and its members, indicating the positions occupied;
• the period for conducting the inventory, indicating the exact dates of the beginning and end of the commission’s work, as well as the deadlines for submitting reporting documents on the inspection;
• reasons for the inspection - the reason for the inventory in the order must be reflected in precise wording (scheduled inspection, change of materially responsible persons, etc.).

After the manager signs and registers the order to conduct an inventory in a special journal (Form No. INV-23), the commission has the right to begin the verification procedure. When filling out inventory documents, the commission indicates the registration details of the order in each of them.

Inventory: forms of documents filled out based on the results of the inspection

The results of the inspection are recorded in inventories, usually compiled in triplicate, and when maintained at the enterprise electronic form accounting – and in electronic form.

Inventory registration is carried out in two main stages:

• when the commission checks the actual availability of the objects being inspected, preliminary results of the check are drawn up and transferred to the manager and chief accountant of the enterprise on the same day;
• After reconciling the data on actual availability with accounting data, the final result of the inventory check is drawn up - an inventory act.

During the inspection, the Commission documents the inventory by filling out the following forms -

• inventory records and acts:

• for fixed assets (No. INV-1) and intangible assets (No. INV-1a),
• for inventory items (No. INV-3, No. INV-4), incl. accepted for storage and in transit (No. INV-5, No. INV-6),
• on precious metals and products made from them, precious stones (No. INV-8, No. INV-8a, No. INV-9),
• for securities and BSO (No. INV-16),
• for settlements with debtors and creditors, suppliers and customers, for debts on loans and credits (No. INV-17),

• If discrepancies are detected between accounting and actual data, comparison statements are drawn up, including:

• for fixed assets and intangible assets (No. INV-18),
• according to goods and materials (No. INV-19).

The matching statements contain information about surpluses and shortages discovered during the inventory. In addition, appropriate explanations must be requested from financially responsible persons.

The final document of the inventory is the record of the results of the inventory check (Form No. INV-26), which reflects full information about the audit carried out. This summary document reflects the amounts of all detected shortages and surpluses broken down by accounting accounts, as well as where losses from shortages will be attributed (to the perpetrators, to re-grading, etc.).

Credential alignment

Based on the results of the inventory, if there are discrepancies between the actual availability and accounting data (clause 5.1 of the Guidelines):

• property in surplus - must be capitalized and attributed to the result of the enterprise’s economic activities, with the subsequent identification of those responsible and the reasons for the formation of surplus;
• loss within acceptable limits is written off as distribution costs based on the order of the manager;
• shortages in excess of the permissible limits of natural loss, or damage to property are attributed to the guilty person (and if one is not established, written off as expenses).

The result of the inventory must be reflected in the accounting and reporting of the month in which the inspection was completed, and annual inventory– in the annual report.

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UNIFIED FORMS OF PRIMARY DOCUMENTS FOR ACCOUNTING INVENTORY RESULTS

Primary documents for recording inventory results are used to verify completeness and accuracy accounting during the full or partial inventory property and financial assets enterprises. Based on these documents, the inventory commission determines to what extent the content of accounting data and primary documents corresponds to the actual value of the property.

Main regulations regulating the inventory procedure are:

Accounting Law;

Regulations on accounting;

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

In accordance with these documents, as well as Resolution N 835, for the preparation of primary documents compiled during the inventory, it is necessary to use standard interdepartmental forms of primary accounting documentation approved by the State Statistics Committee of Russia.

Resolution No. 88 introduced the following forms for documenting inventory results:

N INV-1 "Inventory list of fixed assets";

N INV-1a "Inventory list is not tangible assets";

N INV-2 "Inventory label";

N INV-3 "Inventory list of goods material assets";

N INV-4 “Inventory report of shipped inventory items”;

N INV-5 "Inventory list of inventory items accepted for safekeeping";

N INV-6 “Act of inventory of payments for inventory items in transit”;

N INV-8 "Inventory report precious metals and products made from them";

N INV-8a "Inventory inventory of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, devices and other products";

N INV-9 "Act of inventory of precious stones, natural diamonds and products made from them";

N INV-10 “Act of inventory of unfinished repairs of fixed assets”;

N INV-11 “Act of inventory of future expenses”;

N INV-15 "Cash Inventory Report Money";

N INV-16 "Inventory list valuable papers and document forms strict reporting";

N INV-17 “Act of inventory of settlements with buyers, suppliers and other debtors and creditors”;

Appendix to form N INV-17 “Certificate for the act of inventory of settlements with buyers, suppliers and other debtors and creditors”;

N INV-18 "Comparison statement of the results of inventory of fixed assets, intangible assets";

N INV-19 “Comparison sheet of the results of inventory of inventory items”;

N INV-22 “Order (decree, order) on conducting an inventory”;

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

N INV-24 “Act on control verification of the correctness of the inventory of valuables”;

N INV-25 "Accounting Journal" control checks the correctness of the inventory";

N INV-26 "Record of results identified by inventory."

Since January 1, 2001, the unified form N INV-26 has been slightly modified by Decree of the State Statistics Committee of Russia dated March 27, 2000 N 26.

Forms N INV-1-INV-19 are the necessary primary documents. On their basis, the results of inventory are reflected in accounting. We will consider in detail the procedure and features of filling out each of these forms below. Forms N INV-22-INV-26 are used for the proper organization of the inventory process itself and for monitoring the correctness of its implementation. They are quite simple in design, so we will not describe each of them in detail.

In accordance with Methodical instructions According to inventory, inventory is carried out in several stages. At each stage, appropriate source documents. In this case, an order to carry out an inventory is first issued (Form N INV-22), which is registered in the journal for monitoring the implementation of orders to carry out an inventory (Form N INV-23). Then inventory records or acts are filled out, which contain information about the actual availability of property and the reality of recorded financial obligations (forms N INV-1, INV-1a, INV-2, INV-3, etc.). The next step in the inventory process is to compare the results identified during the audit with the data reflected in the accounting accounts. At the same time, to reflect the results of the inventory of fixed assets, intangible assets, inventories, finished products and other material assets, matching statements are compiled (forms N INV-18, INV-19). To formalize the results of the inventory of unfinished repairs of fixed assets, deferred expenses, the availability of funds, securities and strict reporting document forms can be used unified registers, which combine the indicators of inventory records (acts) and matching statements (forms N INV-10, INV-11, INV-15, INV-16). Upon completion of the inventory, control checks of its correctness can be carried out. The results of such checks are formalized in an act (Form N INV-24) and are recorded in the logbook of control checks of the correctness of the inventory (Form N INV-25). At the last stage, the results of inventories carried out in reporting year, are summarized in the statement of results identified by the inventory (form N INV-26).

Here you can download samples of forms and unified forms of documents for inventory, which are automatically filled in

Every organization must carry out periodic inspections of material assets and various liabilities, that is, recording the presence 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 of material assets by 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 of material assets and commercial obligations are recognized as inventory objects in one or another combination.

1. Fixed assets of the company.
2. Goods.
3. Intangible property.
4. Cash investments.
5. Unfinished production.
6. Planned expenses.
7. Cash, valuable documents, strict reporting forms.
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 purpose, commissions are created the necessary conditions(it is permissible to suspend the work of an 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.

Primary documents for recording inventory results are used to verify the completeness and accuracy of accounting during a full or partial inventory of the property and financial assets of an enterprise. Based on these documents, the inventory commission determines to what extent the content of accounting data and primary documents corresponds to the actual value of the property.

An album of unified forms of primary accounting documentation was developed by NIPIstatinform of the State Statistics Committee of Russia on the basis of the Government Resolution Russian Federation dated July 8, 1997 No. 835. The forms of primary accounting documentation have been agreed upon with the Ministry of Finance of Russia, the Ministry of Economy of Russia, Central Bank of the Russian Federation and approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

Maintaining primary accounting according to unified forms of primary accounting documentation, applies to legal entities all organizational and legal forms and forms of ownership operating in sectors of the economy.

List of forms of primary accounting documentation (as amended by Resolution of the State Statistics Committee of the Russian Federation dated March 27, 2000 No. 26)

Form number	Form name
	Inventory list of fixed assets
	Inventory list of intangible assets
	Inventory label
	Inventory list of commodity and material assets
	Inventory report of goods and materials shipped
	Inventory list of commodity and material assets accepted for safekeeping
	Act of inventory of goods and material assets in transit
	Inventory act of precious metals and products made from them
	Inventory inventory of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments and other products
	Act of inventory of precious stones, natural diamonds and products made from them
	Inventory report of unfinished repairs of fixed assets
	Act of inventory of future expenses
	Cash inventory report
	Inventory list of securities and forms of strict reporting documents
	Act of inventory of settlements with buyers, suppliers and other debtors and creditors
Appendix to form N INV-17	Help for the act of inventory of settlements with buyers, suppliers and other debtors and creditors
	Comparison statement of the results of inventory of fixed assets
	Comparison sheet of inventory results of commodity and material assets
	Order (decree, order) to conduct an inventory
	Logbook for monitoring the implementation of orders (decrees, instructions) on inventory
	Act on the control check of the correctness of the inventory of valuables
	Logbook for control checks of the correctness of inventories
	Statement of results identified by inventory

In accordance with the Methodological Instructions for Inventory, the inventory is carried out in several stages. At each stage, relevant primary documents are drawn up. In this case, an order to carry out an inventory is first issued (Form N INV-22), which is registered in the journal for monitoring the implementation of orders to carry out an inventory (Form N INV-23). Then inventory records or acts are filled out, which contain information about the actual availability of property and the reality of recorded financial obligations (forms N INV-1, INV-1a, INV-2, INV-3, etc.). The next step in the inventory process is to compare the results identified during the audit with the data reflected in the accounting accounts. At the same time, to reflect the results of the inventory of fixed assets, intangible assets, inventories, finished products and other material assets, matching statements are compiled (forms N INV-18, INV-19). To record the results of the inventory of unfinished repairs of fixed assets, future expenses, the availability of funds, securities and forms of strict reporting documents, unified registers can be used, which combine the indicators of inventory lists (acts) and matching statements (forms N INV-10, INV- 11, INV-15, INV-16). Upon completion of the inventory, control checks of its correctness can be carried out. The results of such checks are formalized in an act (Form N INV-24) and are recorded in the logbook of control checks of the correctness of the inventory (Form N INV-25). At the last stage, the results of inventories carried out in the reporting year are summarized in the statement of results identified by the inventory (form N INV-26).

Inventory list- a document reflecting data on the actual availability of inventory items ( productive reserves, finished products, goods, other supplies, etc.) in storage areas and at all stages of their movement in the organization. The inventory was approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

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. For unusable or damaged materials identified during inventory and finished products relevant acts are drawn up.

It is used for registration of inventory data of fixed assets (buildings, structures, transfer devices of machines and equipment, Vehicle, instrument, computer technology, industrial and household equipment, etc.). The names of the objects being inventoried, their quantity and price are shown in inventory lists or acts (at least in two copies signed by all members of the commission and financially responsible persons) according to the nomenclature and in the units of measurement accepted in accounting. Financially responsible persons confirm on each inventory that they have no claims against the commission and that the verified valuables have been accepted by them for storage

One copy is transferred to the accounting department for drawing up a matching statement, and the second remains with the financially responsible person(s). Before the inventory begins, a receipt is taken from each person or group of persons responsible for the safety of valuables. The receipt is included in the header section of the form. In the inventory, the responsible person of the commission fills out the column about the actual availability of objects. When identifying objects that are not reflected in accounting, as well as objects for which there is no data characterizing them, the responsible persons of the commission must include the missing information and technical indicators for these objects in the inventory list. By decision of the inventory commission, these objects must be capitalized. In this case they initial cost are determined taking into account market prices, and the amount of depreciation is determined by the technical condition of the objects with the mandatory execution of relevant acts. Inventories are compiled separately for groups of fixed assets (production and non-production purposes). For fixed assets accepted for lease, an inventory is drawn up in triplicate separately for each lessor, indicating the lease period. One copy of the inventory list is sent to the lessor.

In case of detection of damage, breakage and scrap of inventory items, the inventory commission draws up an act in which they indicate the nature, extent, reasons for the damage and the persons responsible for it, and together with a written explanation of the financially responsible persons, submit it for consideration.

Completed inventory records are submitted to the accounting department, where they are checked and the actual availability of funds is compared with accounting data. The comparison results are recorded in the comparison sheet. It indicates the actual availability of funds according to inventory data, the availability of funds according to accounting data and the results of comparison - surplus or shortage.