In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records (in custody, rented, received for processing), as well as property not accounted for for any reason, are subject to inventory. Inventory of property is carried out at its location and financially responsible person. Inventory precious metals and precious stones is carried out in accordance with the Instruction on the procedure for obtaining, spending, accounting and storage of precious metals and precious stones at enterprises, institutions and organizations, approved by the Ministry of Finance of the Russian Federation on August 4, 1992 No. 67 * and the Instruction on the procedure for taking inventory of state Fund of the Russian Federation, located in the Committee for Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation, approved by order of the Committee for Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation on April 13, 1992 No. 326.

3.40. When calculating the actual availability of banknotes and other valuables at the cash desk, cash, securities and monetary documents(postage stamps, stamps state duty, bills of exchange, vouchers to rest homes and sanatoriums, air tickets, etc.).

3.41. Checking the actual availability of forms valuable papers and other forms of strict reporting documents are made according to the types of forms (for example, for shares: registered and bearer, preferred and ordinary), taking into account the initial and final numbers of certain forms, as well as for each storage location and financially responsible persons.

3.42. Inventory Money on the way is made by reconciling the amounts on the accounts accounting with the data of receipts of the bank institution, post office, copies of accompanying statements for the delivery of proceeds to the bank's collectors, etc.

3.43. An inventory of funds in banks on the settlement (current), foreign currency and special accounts is carried out by reconciling the balances of the amounts on the corresponding accounts according to the organization's accounting data with the data of bank statements.

Inventory of calculations

3.44. Inventory of settlements with banks and others credit institutions for loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors is to check the validity of the amounts on the accounts.

3.45. The check should be submitted to the account "Settlements with suppliers and contractors" for goods paid for, but in transit, and settlements with suppliers for unbilled deliveries. It is checked against documents in agreement with the corresponding accounts.

3.46. On the debt to the employees of the organization, unpaid amounts of wages to be transferred to the account of the depositors, as well as the amounts and reasons for the occurrence of overpayments to employees, are revealed.

3.47. When making an inventory of accountable amounts, the reports of accountable persons on advances issued are checked, taking into account their intended use, as well as the amount of advances issued for each accountable person (date of issue, intended purpose).

3.48. The inventory commission, through a documentary check, must also establish: a) the correctness of settlements with banks, financial, tax authorities, extrabudgetary funds, other organizations, as well as with structural divisions organizations allocated to separate balance sheets; b) the correctness and validity of the amount of debt for shortages and thefts recorded in the accounting records; c) the correctness and validity of the amounts of receivables, payables and accounts receivable, including amounts receivable and accounts payable for which the deadlines have expired limitation period.

Inventory of reserves for future expenses
and payments, estimated reserves

3.49. When making an inventory of reserves for future expenses and payments, the correctness and validity of the reserves created in the organization is checked: for the forthcoming payment of vacations to employees; for the payment of annual remuneration for the length of service; for the payment of remuneration based on the results of the organization's work for the year; expenses for the repair of fixed assets; production costs for preparatory work due to the seasonal nature of production; forthcoming costs for the repair of rental items and other purposes stipulated by the legislation of the Russian Federation, regulations of the Ministry of Finance of the Russian Federation and industry-specific features of the composition of costs included in the cost of products (work, services), approved in accordance with the established procedure.

3.50. Reserve for the forthcoming payment of the regular (annual) and additional vacations employees, reflected in the annual balance sheet, must be adjusted based on the number of days of unused vacation, the average daily amount of labor costs for employees (taking into account the established methodology for calculating average earnings) and mandatory contributions to the Fund social insurance Russian Federation, Pension Fund Of the Russian Federation, the State Employment Fund of the Russian Federation and for health insurance.

3.51. The reserves created for the payment of annual benefits for the length of service and based on the results of work for the year are adjusted in the same manner as for the reserve for the forthcoming payment of vacations to employees. In the balance sheet as of January 1 of the year following the reporting year, data on the reserve for the payment of annual seniority benefits may not be available if this payment is made before the end of the reporting year. In the event that the actually accrued reserve exceeds the amount of the calculation confirmed by the inventory in December of the reporting year, a reversal entry of production and distribution costs is made, and in case of undercharging, an additional record is made to include additional deductions in production and distribution costs.

3.52. When making an inventory of the reserve for the repair of fixed assets (including leased items), it should be borne in mind that excessively reserved amounts at the end of the year are reversed. In cases stipulated by the industry specifics of the composition of costs included in the cost of products (works, services), when the end renovation works for objects with a long term of their production occurs in the next year after the reporting year, the balance of the reserve for the repair of fixed assets is not reversed. Upon completion of the repair, the excess accrued amount of the reserve is charged to financial results reporting period.

3.53. In cases where, in an organization with a seasonal nature of production, the amount of expenses for maintenance and management of production, included in the actual cost of production according to the standards established in the organization, exceeds the actual costs, the resulting difference is reserved as future expenses. The Inventory Commission checks the validity of the calculation and, if necessary, can propose to adjust the cost rates. There should be no balance at the end of the year for this reserve.

3.54. Reserve inventory doubtful debts created by an organization that uses the method of determining revenue from the sale of products (works, services) as the goods are shipped (works, services are performed) and the settlement documents are presented to the buyer (customer), is to verify the validity of the amounts that have not been repaid within the time limits established by contracts , and are not provided with appropriate guarantees.

3.55. In the event of the formation of other reserves allowed in the prescribed manner to cover any other anticipated costs and losses, the inventory commission checks the correctness of their calculation and validity at the end of the reporting year.

4. Compilation of collation statements
on inventory

4.1. Collation statements are drawn up for property, during the inventory of which deviations from the accounting data were revealed. The collation statements reflect the results of the inventory, that is, the discrepancies between the indicators according to the accounting data and the data of the inventory lists. The sums of surplus and shortage of inventory items in collation statements are indicated in accordance with their assessment in accounting. To register the results of the inventory, unified registers can be used, in which the indicators of inventory lists and collation statements are combined. Separate collation statements are drawn up for values that do not belong to the organization, but are listed in accounting (held in safe custody, leased, received for processing). Collation statements can be drawn up using computer and other organizational techniques, or manually.

5. The order of regulation of inventory
differences and registration of inventory results

5.1. The discrepancies between the actual availability of property and accounting data revealed during the inventory are regulated in accordance with the Regulations on Accounting and Reporting in the Russian Federation in the following order: fixed assets, material assets, cash and other property that are in surplus are subject to posting and crediting, respectively, to financial results from an organization or an increase in funding (funds) from a budgetary organization with the subsequent establishment of the causes of the surplus and the perpetrators; the loss of values within the norms approved in the manner prescribed by law is written off by order of the head of the organization, respectively, to the costs of production and circulation from the organization or to a decrease in funding (funds) from a budgetary organization. The rates of loss can be applied only in cases of revealing actual shortages. The loss of values within the established norms is determined after offsetting the shortfalls in values by surplus for re-grading. In the event that, after offsetting according to the re-grading, carried out in the prescribed manner, there was still a shortage of values, then the norms of natural loss should be applied only for the name of the values for which the shortage was established. In the absence of norms, the loss is considered as a shortage in excess of the norms; shortages of material values, funds and other property, as well as damage in excess of the norms of natural loss are attributed to the guilty persons. In cases where the perpetrators are not identified or the court refused to recover from the perpetrators, losses from shortages and damage are written off to the costs of production and circulation from the organization or a decrease in funding (funds) from a budgetary organization.

5.2. The documents submitted to formalize the write-off of shortages of values and damage in excess of the norms of natural loss must contain decisions of the investigative or judicial authorities confirming the absence of perpetrators, or a refusal to recover damage from the perpetrators, or a conclusion on the fact of damage to values received from the department technical control or relevant specialized organizations (quality inspections, etc.).

Order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49 "On the approval of guidelines for the inventory of property and financial obligations."

Date of adoption: 13.06.1995
Number: 49
Host body: Ministry of Finance of the Russian Federation.

Information updated:09.04.2008

Order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49 "Methodological instructions for the inventory of property and financial obligations".
Order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49 "Methodological instructions for the inventory of property and financial obligations. Appendices

Full text of the document:

Appendix

to the Order of the Ministry of Finance

Russian Federation

from June 131995 No. 49

Methodical instructions for inventory of property and financial obligations

1. General Provisions

1.1. These Guidelines establish the procedure for taking an inventory of the property and financial obligations of an organization and registering its results. The organization hereinafter means legal entities according to the legislation of the Russian Federation (except for banks), including organizations, the main activity of which is financed from the budget.

1.2. For the purposes of these Methodological Instructions, the property of an organization means fixed assets, intangible assets, financial investments, production inventories, finished products, goods, other stocks, cash and other financial assets, and under financial liabilities - accounts payable, bank loans, loans and reserves.

1.3. All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory.

Inventory of property is carried out at its location and financially responsible person.

Inventory of precious metals and precious stones is carried out in accordance with the Instruction on the procedure for obtaining, spending, accounting and storage of precious metals and precious stones at enterprises, institutions and organizations, approved by the Ministry of Finance of the Russian Federation on August 4, 1992 No. 67, and the Instruction on the procedure carrying out an inventory of the valuables of the state fund of the Russian Federation held by the Committee for Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation, approved by the Order of the Committee for Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation on April 13, 1992 No. 326.

1.4. The main objectives of the inventory are: to identify the actual availability of property; comparison of the actual availability of property with accounting data; verification of completeness of reflection in the accounting of liabilities.

1.5. In accordance with the Regulations on accounting and reporting in the Russian Federation, inventories are mandatory:

when transferring the property of an organization for rent, redemption, sale, as well as in cases stipulated by legislation when transforming a state or municipal unitary enterprise;

before drawing up the annual accounting statements, except for property, the inventory of which was carried out not earlier than October 1 of the reporting year. An inventory of fixed assets can be carried out once every three years, and of library funds - once every five years. In areas located in the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their lowest residues;

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

when establishing the facts of theft or abuse, as well as damage to valuables;

in case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;

upon liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations of the Ministry of Finance of the Russian Federation.

1.6. With collective (brigade) material responsibility, inventories are carried out when the team leader (foreman) changes, when more than fifty percent of its members leave the team (brigade), as well as at the request of one or more team members (brigade).

2. General rules taking inventory

2.1. The number of inventories in the reporting year, the date of their implementation, the list of property and financial obligations checked for each of them, are established by the head of the organization, except for the cases provided for in clauses 1.5 and 1.6 of these Methodological Instructions.

2.2. To conduct an inventory, a permanent inventory commission is created in the organization.

With a large amount of work for the simultaneous inventory of property and financial obligations, working inventory commissions are created.

With a small amount of work and the presence of an audit commission in the organization, it is allowed to assign the inventory to it.

2.3. The personal composition of the permanent and working inventory commissions is approved by the head of the organization. The document on the composition of the commission (order, resolution, order (Appendix 1) is registered in the book of control over the execution of orders to conduct an inventory (Appendix 2).

The inventory commission includes representatives of the organization's administration, employees of the accounting service, other specialists (engineers, economists, technicians, etc.).

The composition of the inventory commission can include representatives of the internal audit service of the organization, independent audit organizations.

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

2.4. Before starting to check the actual availability of property, the inventory commission should receive the latest receipts and expenditures or reports on the movement of material values and funds at the time of the inventory.

The chairman of the inventory commission endorses all incoming and outgoing documents attached to the registers (reports), indicating "before the inventory on" __________ "(date)", which should serve as the basis for the accounting department to determine the balance of property by the beginning of the inventory according to the accounting data.

Financially responsible persons give receipts that by the beginning of the inventory all expenditure and receipt documents for the property have been handed over to the accounting department or transferred to the commission and all values received on their responsibility are capitalized, and those retired are written off at expense. Similar receipts are given by persons who have accountable amounts for the acquisition or powers of attorney for the receipt of property.

2.5. Information about the actual availability of property and the reality of the recorded financial obligations are recorded in the inventory lists or inventory acts<*>not less than in duplicate.

Approximate forms of inventories and acts are given in Appendices 6 - 18 to these Guidelines.

2.6. The Inventory Commission ensures the completeness and accuracy of entering data on the actual balances of fixed assets, stocks, goods, cash, other property and financial obligations in the inventories, the correctness and timeliness of registration of inventory materials.

2.7. The actual presence of property in the inventory is determined by compulsory counting, weighing, measurement.

The head of the organization must create conditions that ensure a complete and accurate verification of the actual availability of property in a timely manner (provide labor for outweighing and moving goods, a technically sound weighing facility, measuring and control devices, measuring containers).

For materials and goods stored in the supplier's undamaged packaging, the quantity of these values can be determined on the basis of documents with obligatory verification in kind (for a sample) of some of these values. Determination of the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

When inventorying a large number of goods by weight, the lists of plumb lines are kept separately by one of the members of the inventory commission and the financially responsible person. At the end of the working day (or at the end of the re-weighing), the data of these statements are compared, and the verified total is entered into the inventory. Measurement certificates, technical calculations and lists of plumb lines are attached to the inventory.

2.8. Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons.

2.9. Inventory lists can be filled in using computer and other organizational techniques, or manually.

Inventories are filled in with ink or ballpoint pen clearly and clearly, without blots and erasures.

The names of the inventoried values and objects, their quantity is indicated in the inventories by the nomenclature and in the units of measurement adopted in the accounting.

On each page of the inventory, the number of serial numbers of material values and the total amount in physical terms recorded on this page are indicated in words, regardless of the units in which these values are shown (pieces, kilograms, meters, etc.).

Correction of errors is made in all copies of inventories by crossing out the wrong entries and putting the correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the inventory committee and financially responsible persons.

It is not allowed to leave blank lines in the inventories; blank lines are crossed out on the last pages.

On the last page of the inventory, a note should be made about checking prices, taxation and counting of totals, signed by the persons who carried out this check.

2.10. Inventories are signed by all members of the inventory commission and financially responsible persons. At the end of the inventory, the financially responsible persons give a receipt confirming the check by the commission of the property in their presence, about the absence of any claims to the members of the commission and the acceptance of the property listed in the inventory for safekeeping.

When checking the actual availability of property in the event of a change of financially responsible persons, the person who accepted the property signs in the inventory on receipt, and the person who handed over - in the delivery of this property.

2.11. Separate inventories are drawn up for property in custody, rented or received for processing.

2.12. If the inventory of property is carried out within several days, then the premises where material values are stored must be sealed when the inventory commission leaves. During breaks in the work of the inventory commissions (at lunchtime, at night, for other reasons), inventories should be stored in a box (closet, safe) in a closed room where the inventory is carried out.

2.13. In cases where financially responsible persons find errors in the inventories after the inventory, they must immediately (before the opening of the warehouse, storeroom, section, etc.) report this to the chairman of the inventory commission. The Inventory Commission checks the specified facts and, if confirmed, corrects the identified errors in the prescribed manner.

2.14. To draw up an inventory, it is necessary to apply the forms of primary accounting documentation for the inventory of property and financial obligations in accordance with Appendices 6 - 18 to these Methodological Instructions, or the forms developed by ministries, departments. In particular, when making an inventory of draft animals and productive animals, poultry and bee colonies, perennial plantations, nurseries, the forms approved by the Ministry of Agriculture and Food of the Russian Federation for agricultural organizations are used.

2.15. At the end of the inventory control checks of the correctness of the inventory can be carried out. They should be carried out with the participation of members of the inventory commissions and financially responsible persons before the opening of the warehouse, storeroom, section, etc., where the inventory was carried out.

The results of control checks of the correctness of the inventory are drawn up in an act (Appendix 3) and recorded in the book of control checks of the correctness of the inventories (Appendix 4).

2.16. In the inter-inventory period, organizations with a large nomenclature of values can conduct selective inventories of material assets in the places of their storage and processing.

Control checks of the correctness of inventories and sample inventories, carried out during the inter-inventory period, are carried out by inventory commissions by order of the head of the organization.

3. Rules for taking inventory of certain types of property and financial obligations

Fixed asset inventory

a) the presence and condition of inventory cards, inventory books, inventories and other registers for analytical accounting;

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

c) availability of documents for fixed assets leased or accepted by the organization for lease and storage. In the absence of documents, it is necessary to ensure their receipt or execution.

If discrepancies and inaccuracies are found in accounting registers or technical documentation, appropriate corrections and clarifications should be made.

3.2. During the inventory of fixed assets, the commission inspects the objects and enters their full name, purpose, inventory numbers and main technical or operational indicators in the inventory.

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

3.3. When identifying objects that are not registered, as well as objects for which there are no accounting registers or incorrect data characterizing them are indicated, the commission must include in the inventory the correct information and technical indicators for these objects. For example, for buildings - indicate their purpose, the main materials from which they are built, volume (by external or internal measurement), area (total effective area), the number of floors (without basements, semi-basements, etc.), year of construction, etc.; along the channels - the length, depth and width (along the bottom and surface), artificial constructions, materials for fastening the bottom and slopes; on bridges - location, type of materials and basic dimensions; on roads - type of road (highway, profiled), length, coating materials, width of the road, etc.

The evaluation of unaccounted objects revealed by the inventory must be made taking into account market prices, and the depreciation is determined by the actual technical condition of the objects with the registration of information on the evaluation and depreciation by the appropriate acts.

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

If the commission has established that capital work (adding floors, adding new premises, etc.) or partial liquidation of buildings and structures (demolition of individual structural elements) are not reflected in the accounting records, it is necessary to determine the amount of increase or decrease in the book value of the object according to the relevant documents and provide data on the changes made in the inventory.

3.4. Machinery, equipment and vehicles are entered in the inventory individually, indicating the factory inventory number according to the technical passport of the manufacturer, year of manufacture, purpose, capacity, etc.

The same type of household equipment, tools, machines, etc. of the same cost, received at the same time in one of the structural divisions of the organization and accounted for on a standard inventory card group accounting, in the inventories are carried out by name indicating the number of these items.

3.5. Fixed assets that, at the time of inventory, are outside the location of the organization (on long-distance voyages, sea and river vessels, railway rolling stock, cars; sent to overhaul machinery and equipment, etc.), are inventoried until their temporary disposal.

3.6. For fixed assets that are not suitable for use and cannot be restored, the inventory commission draws up a separate inventory indicating the time of commissioning and the reasons that made these objects unusable (damage, complete wear, etc.).

3.7. Simultaneously with the inventory of own fixed assets, fixed assets held in custody and leased are checked.

For the specified objects, a separate inventory is drawn up, which provides a link to documents confirming the acceptance of these objects for safekeeping or lease.

Inventory intangible assets

3.8. When taking inventory of intangible assets, you need to check:

availability of documents confirming the organization's rights to use it;

the correctness and timeliness of the reflection of intangible assets in the balance sheet.

Inventory of financial investments

3.9. During the inventory of financial investments, the actual costs of securities and authorized capital of other organizations, as well as loans provided to other organizations, are checked.

3.10. When checking the actual availability of securities, it is established:

correctness of securities registration;

the reality of the value of the securities recorded on the balance sheet;

safety of securities (by comparing actual availability with accounting data);

timeliness and completeness of reflection in the accounting of the income received on securities.

3.11. When storing securities in an organization, their inventory is carried out simultaneously with the inventory of funds at the cash desk.

3.12. An inventory of securities is carried out for individual issuers, indicating in the act the name, series, number, nominal and actual value, maturity dates and the total amount.

The details of each security are compared with the data of inventories (registers, books) stored in the accounting department of the organization.

3.13. Inventory of securities deposited in special organizations (bank - depository - specialized depository of securities, etc.) consists in reconciling the balances of the amounts recorded in the relevant accounts of the organization's accounting with the data of extracts from these special organizations.

3.14. Financial investments in the authorized capital of other organizations, as well as loans provided to other organizations, must be confirmed by documents during the inventory.

Inventory of inventory items

3.15. Commodity and material values (production stocks, finished products, goods, other stocks) are entered in the inventory for each individual item indicating the type, group, quantity and other necessary data (article, grade, etc.).

3.16. Inventory of inventory items should, as a rule, be carried out in the order of the location of values in a given room.

When storing commodity and material values in different isolated rooms with one materially responsible person, the inventory is carried out sequentially at the places of storage. After checking the values, the entrance to the premises is not allowed (for example, it is sealed) and the commission proceeds to work in the next room.

3.17. The commission, in the presence of the warehouse manager (storeroom) and other materially responsible persons, checks the actual availability of inventory items by compulsory recounting, re-weighing or re-measuring. It is not allowed to enter in the inventory data on the balances of values according to the words of financially responsible persons or according to accounting data without checking their actual availability.

3.18. Inventory and material values received during the inventory are taken by financially responsible persons in the presence of members of the inventory commission and are received according to the register or the goods report after the inventory.

These commodity - material values are entered in a separate inventory under the name "Commodity - material values received during the 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 goods, quantity, price and amount. Simultaneously on receipt document signed by the chairman of the inventory commission (or, on his behalf, a member of the commission), a mark is made "after inventory" with reference to the date of the inventory in which these values are recorded.

3.19. In case of long-term inventory taking in exceptional cases and only with the written permission of the head and chief accountant of the organization in the inventory process, inventory items 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 name "Inventory and material assets released during the inventory". An inventory is drawn up by analogy with the documents for the received commodity - material values during the inventory. In the expense documents, a mark is made signed by the chairman of the inventory commission or, on his behalf, a member of the commission.

3.20. Inventory of inventory items in transit, shipped, not paid on time by buyers in the warehouses of other organizations, is to check the validity of the amounts on the corresponding accounts.

On the accounts of accounting of commodity and material values that are not at the time of inventory in the account of materially responsible persons (in transit, goods shipped, etc.), only amounts confirmed by duly executed documents can remain: for those on the way - settlement documents of suppliers or their other substitute documents, for shipped - copies of documents presented to buyers (payment orders, bills of exchange, etc.), for documents overdue - with obligatory confirmation by a bank institution; for those in the warehouses of third-party organizations - safe receipts reissued as of a date close to the date of the inventory.

Beforehand, these accounts must be reconciled with other offsetting accounts. For example, on the account "Goods shipped", you should establish whether this account does not include amounts, the payment of which is for some reason reflected in other accounts ("Settlements with different debtors and creditors", etc.), or amounts for materials and goods actually paid and received, but on the way.

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

In the inventories of commodity and material values in transit, for each individual shipment, the following data are given: name, quantity and value, date of shipment, as well as a list and numbers of documents on the basis of which these values are recorded in accounting accounts.

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

3.23. Inventory and material values stored in the warehouses of other organizations are entered in the inventory on the basis of documents confirming the delivery of these valuables for safekeeping. In the inventories for these values, their name, quantity, grade, cost (according to accounting data), the date of acceptance of the goods for storage, the place of storage, numbers and dates of documents are indicated.

3.24. In the inventories of commodity and material assets transferred for processing to another organization, the name of the processing organization, the name of the values, the quantity, the actual value according to the accounting data, the date of transfer of the values for processing, the numbers and dates of the documents are indicated.

3.25. Low-value and wearing out items that are in operation are inventoried according to their locations and financially responsible persons in whose storage they are.

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

When making an inventory of low-value and wearing out 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, on which 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 wearing out items that have become unusable and not written off are not included in the inventory list, but an act is drawn up indicating the time of operation, the reasons for the unusability, the possibility of using these items for economic purposes.

3.26. Packaging is entered in the inventory by type, purpose and quality condition (new, used, in need of repair, etc.).

For containers that have become unusable, the inventory commission draws up an act for writing off with an indication of the reasons for damage.

Inventory of work in progress and prepaid expenses

3.27. When making an inventory of work in progress in organizations engaged in industrial production, it is necessary:

to determine the actual presence of backlogs (parts, assemblies, assemblies) and not finished production and assembly of products that are in production;

determine the actual completeness of work in progress (backlog);

identify the remainder of the work in progress for canceled orders, as well as for orders whose execution is suspended.

3.28. Depending on the specifics and peculiarities of production, before the start of the inventory, it is necessary to hand over to the warehouses all materials unnecessary to the workshops, purchased parts and semi-finished products, as well as all parts, assemblies and assemblies, the processing of which has been completed at this stage.

3.29. Checking the backlog of work in progress (parts, assemblies, assemblies) is carried out by actual counting, weighing, re-measuring.

Inventories are drawn up separately for each separate structural unit (workshop, site, department) with an indication of the name of the backlog, stage or degree of their readiness, quantity or volume, and for construction and installation work - with an indication of the scope of work: for unfinished objects, their queues, start-up complexes, structural elements and types of work, calculations for which are carried out after their complete completion.

3.30. Raw materials, materials and purchased semi-finished products that have not been processed at workplaces are not included in the inventory of work in progress, but are inventoried and recorded in separate inventories.

Rejected parts are not included in the inventory of work in progress, but separate inventories are compiled for them.

3.31. For work in progress, which is a heterogeneous mass or mixture of raw materials (in the relevant industries), two quantitative indicators are given in inventories, as well as in collation statements: the amount of this mass or mixture and the amount of raw materials or materials (for individual items) included in it. compound. The amount of raw materials or materials is determined by technical calculations in the manner prescribed by industry instructions on planning, accounting and calculating the cost of products (works, services).

3.32. For unfinished capital construction, the inventories indicate the name of the object and the amount of work performed on this object, for each individual type of work, structural elements, equipment, etc.

This checks:

a) is it included in the unfinished capital construction equipment transferred for installation, but actually not started by installation;

b) the state of the mothballed and temporarily suspended construction projects.

For these objects, in particular, it is necessary to identify the reasons and grounds for their conservation.

3.33. For completed construction objects, actually commissioned in whole or in part, the acceptance and commissioning of which is not formalized with the proper documents, special inventories are drawn up. Separate inventories are also compiled for completed, but for some reason not commissioned objects. In the inventories, it is necessary to indicate the reasons for the delay in the registration of the commissioning of the indicated objects.

3.34. For facilities terminated by construction, as well as for design - exploration work for unrealized construction, inventories are drawn up, which provide data on the nature of the work performed and their cost, indicating the reasons for the termination of construction. For this, the appropriate technical documentation (drawings, estimates, estimate and financial calculations), delivery certificates, stages, logs of work performed at construction sites and other documentation should be used.

3.35. According to the documents, the Inventory Commission establishes the amount to be reflected in the deferred expense account and attributed to the costs of production and circulation (or to the relevant sources of the organization's funds) within a documented period in accordance with the calculations and accounting policies developed in the organization.

Inventory of animals and young animals

3.36. Adult productive and working cattle are entered in the inventories, which indicate: the number of the animal (tag, brand), the name of the animal, year of birth, breed, fatness, live weight (weight) of the animal (except for horses, camels, mules, deer, according to which the mass (weight) not specified) and original cost. The breed is indicated on the basis of livestock grading data.

Cattle, draft animals, pigs (queens and boars) and especially valuable specimens of sheep and other animals (breeding nucleus) are included in the inventory individually. Other animals of the main herd, taken into account in the group order, are included in the inventories by age and sex groups, indicating the number of heads and live weight (weight) for each group.

3.37. Young cattle, breeding horses and draft animals are included in the inventory individually, indicating the inventory numbers, nicknames, sex, color, breed, etc.

Fattening animals, young pigs, sheep and goats, poultry and other species of animals counted in group order are included in the inventory in accordance with the nomenclature adopted in the accounting registers, and indicating the number of heads and live weight (weight) for each group.

3.38. Inventories are compiled by species of animals separately for farms, workshops, departments, teams in the context of accounting groups and financially responsible persons.

Inventory of monetary funds, monetary documents and forms of strict reporting documents

3.39. Cash register is carried out in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors The central bank Of the Russian Federation dated September 22, 1993 No. 40 and by the communicated letter of the Bank of Russia dated October 4, 1993 No. 18.

3.40. When calculating the actual availability of banknotes and other valuables at the cash desk, cash, securities and monetary documents (postage stamps, state duty stamps, bill stamps, vouchers to rest homes and sanatoriums, air tickets, etc.) are taken into account.

3.41. Verification of the actual availability of forms of securities and other forms of strict reporting documents is carried out by types of forms (for example, for shares: registered and bearer, preferred and ordinary), taking into account the initial and final numbers of certain forms, as well as for each place of storage and financially responsible persons.

3.42. Inventory of funds in transit is carried out by reconciling the amounts on the accounting accounts with the data of receipts of the bank institution, post office, copies of accompanying statements for the delivery of proceeds to the bank's collectors, etc.

Inventory of calculations

3.44. An inventory of settlements with banks and other credit institutions for loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors is to check the validity of the amounts on the accounts.

3.48. The inventory committee, through documentary verification, should also establish:

a) the correctness of settlements with banks, financial, tax authorities, extra-budgetary funds, other organizations, as well as with structural divisions of the organization, allocated to separate balance sheets;

b) the correctness and validity of the amount of debt for shortages and thefts recorded in the accounting records;

c) the correctness and validity of the amounts of receivables, payables and accounts payable, including the amounts of receivables and payables, for which the limitation period has expired.

Inventory of reserves for future expenses and payments, estimated reserves

3.50. The reserve for the forthcoming payment of regular (annual) and additional vacations provided for by the legislation to employees, reflected in the annual balance sheet, must be adjusted based on the number of days of unused vacation, the average daily amount of labor costs for employees (taking into account the established methodology for calculating average earnings) and mandatory deductions to the Social Insurance Fund of the Russian Federation, the Pension Fund of the Russian Federation, the State Employment Fund of the Russian Federation and to medical insurance.

In the event that the actually accrued reserve exceeds the amount of the calculation confirmed by the inventory in December of the reporting year, a reversal entry of production and distribution costs is made, and in case of undercharging, an additional record is made to include additional deductions in production and distribution costs.

In cases stipulated by the industry specifics of the composition of costs included in the cost of products (work, services), when the completion of repair work on facilities with a long production period occurs in the next year after the reporting year, the balance of the reserve for the repair of fixed assets is not canceled. Upon completion of the repair, the excess accrued amount of the reserve is charged to the financial results of the reporting period.

3.54. An inventory of a reserve of doubtful debts created by an organization that uses the method of determining revenue from the sale of products (works, services) as the goods are shipped (works, services are performed) and the settlement documents are presented to the buyer (customer), is to verify the validity of the amounts that have not been repaid in terms established by contracts, and are not provided with appropriate guarantees.

4. Drawing up collation statements for inventory

4.1. Collation statements are drawn up for property, during the inventory of which deviations from the accounting data were revealed.

The collation statements reflect the results of the inventory, that is, the discrepancies between the indicators according to the accounting data and the data of the inventory lists.

The amounts of surplus and shortage of inventory items in collation statements are indicated in accordance with their assessment in accounting.

To register the results of the inventory, unified registers can be used, in which the indicators of inventory lists and collation statements are combined.

Separate collation statements are drawn up for values that do not belong to the organization, but are listed in accounting (held in safe custody, leased, received for processing).

Collation statements can be drawn up using computer and other organizational techniques, or manually.

5. The order of regulation of inventory differences and registration of inventory results

5.1. Discrepancies between the actual availability of property and accounting data revealed during the inventory are regulated in accordance with the Regulations on accounting and reporting in the Russian Federation in the following order:

fixed assets, material assets, cash and other property, which turned out to be in surplus, are subject to posting and crediting, respectively, to the financial results of the organization or an increase in funding (funds) from a budgetary organization, followed by the establishment of the reasons for the surplus and the perpetrators;

the loss of values within the norms approved in the manner prescribed by law is written off by order of the head of the organization, respectively, to the costs of production and circulation from the organization or to a decrease in funding (funds) from a budgetary organization. The rates of loss can be applied only in cases of revealing actual shortages.

shortages of material values, funds and other property, as well as damage in excess of the norms of natural loss are attributed to the guilty persons. In cases where the perpetrators are not identified or the court refused to recover from the perpetrators, losses from shortages and damage are written off to the costs of production and circulation from the organization or a decrease in funding (funds) from a budgetary organization.

5.2. The documents submitted for registration of writing off shortages of values and damage in excess of the norms of natural loss must contain decisions of the investigative or judicial authorities confirming the absence of perpetrators, or a refusal to recover damages from the perpetrators, or a conclusion on the fact of damage to values received from the technical control department or relevant specialized organizations (quality inspections, etc.).

5.3. Mutual offsetting of surpluses and shortages as a result of re-grading can be allowed only as an exception for the same checked period, with the same checked person, in relation to commodity and material values of the same name and in identical quantities.

The financially responsible persons provide detailed explanations to the inventory commission about the allowed re-grading.

In the event that, when offsetting shortages by re-grading surpluses, the value of the missing values is higher than the value of the values that are in surplus, this difference in value is attributed to the guilty persons.

If the specific culprits for misgrading are not identified, then the sum differences are considered as shortages in excess of the norms of loss and are written off in organizations for distribution and production costs, and in budgetary organizations- to reduce funding (funds).

For the difference in cost from re-grading to the side of shortage, formed through no fault of financially responsible persons, in the minutes of the inventory commission, exhaustive explanations must be given about the reasons why such a difference is not attributed to the perpetrators.

5.4. Proposals on the regulation of discrepancies between the actual availability of values and accounting data revealed during the inventory are submitted for consideration to the head of the organization. The final decision on the offset is made by the head of the organization.

5.5. The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual accounting report.

5.6. The data on the results of the inventories carried out in the reporting year are summarized in the statement of results identified by the inventory (Appendix 5).

Head of department

accounting methodology

accounting and reporting

the Russian Federation

ORDER of the Ministry of Finance of the Russian Federation of 13.06.95 N 49 (as amended on 08.11.2010) "ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS FOR THE INVENTORY OF PROPERTY AND FINANCIAL OBLIGATIONS"

I order:

1. To approve the Methodological Guidelines for the inventory of property and financial obligations in accordance with the Appendix.

2. With the publication of this Order, the letters of the Ministry of Finance of the USSR of December 30, 1982 N 179 "On the Basic Provisions for the Inventory of Fixed Assets, Inventories, Cash and Settlements", March 27, 1984 N 51 "On the addition of the Basic Provisions for the Inventory of Fixed Assets, Inventories, Cash and Settlements", November 10, 1987 N 212 "On the addition of the Basic Provisions for the Inventory of Fixed Assets, Inventories, Cash and Settlements."

Deputy Minister of Finance
Russian Federation
S. D. Shatalov

According to the conclusion of the Ministry of Justice of the Russian Federation
dated June 19, 1995 N 07-01-389-95
The order does not need state registration.

Appendix
to the Order of the Ministry of Finance
Russian Federation
dated June 13, 1995 N 49

GUIDELINES FOR INVENTORY OF PROPERTY AND FINANCIAL OBLIGATIONS

1.1. These Guidelines establish the procedure for taking an inventory of the property and financial obligations of an organization and registering its results. An organization hereinafter refers to legal entities under the laws of the Russian Federation (except for banks), including organizations whose main activities are financed from the budget.

1.2. For the purposes of these Methodological Guidelines, the property of the organization means fixed assets, intangible assets, financial investments, production stocks, finished goods, goods, other stocks, cash and other financial assets, and financial liabilities - accounts payable, bank loans, loans and reserves ...

1.3. All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory.

Inventory of property is carried out at its location and financially responsible person.

Inventory of precious metals and precious stones is carried out in accordance with the Instruction on the procedure for obtaining, spending, accounting and storage of precious metals and precious stones at enterprises, institutions and organizations, approved by the Ministry of Finance of the Russian Federation on August 4, 1992 N 67 and the Instruction on the procedure for conducting an inventory of the valuables of the state fund of the Russian Federation held by the Committee for Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation, approved by Order of the Committee for Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation on April 13, 1992 N 326.

: In connection with the loss of force of the Instruction of the Ministry of Finance of the Russian Federation of 08/04/92 N 67, one should be guided by the Order of the Ministry of Finance of the Russian Federation of 08/29/2001 N 68n adopted instead

1.5. In accordance with the Regulations on accounting and reporting in the Russian Federation, inventories are mandatory:

when transferring the property of an organization for rent, redemption, sale, as well as in cases stipulated by legislation when transforming a state or municipal unitary enterprise;

before the preparation of the annual financial statements, except for property, the inventory of which was carried out not earlier than October 1 of the reporting year. An inventory of fixed assets can be carried out once every three years, and of library funds - once every five years. In areas located in the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their lowest residues;

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

when establishing the facts of theft or abuse, as well as damage to valuables;

in case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;

2.2. To conduct an inventory, a permanent inventory commission is created in the organization.

With a large amount of work for the simultaneous inventory of property and financial obligations, working inventory commissions are created.

With a small amount of work and the presence of an audit commission in the organization, it is allowed to assign the inventory to it.

2.3. The personal composition of the permanent and working inventory commissions is approved by the head of the organization. Document on the composition of the commission (order, resolution, order (Appendix No. 1 to these instructions)<*>register in the book of control over the execution of orders for the inventory (Appendix No. 2 to these instructions).

<*>The forms given in Appendices N N 1 - 18 to these instructions are approximate.

The inventory commission includes representatives of the organization's administration, employees of the accounting service, other specialists (engineers, economists, technicians, etc.).

The composition of the inventory commission can include representatives of the internal audit service of the organization, independent audit organizations.

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

The chairman of the inventory commission endorses all incoming and outgoing documents attached to the registers (reports), indicating "before the inventory on" ... "(date)", which should serve as the basis for the accounting department to determine the balances of property by the beginning of the inventory according to the accounting data.

2.5. Information about the actual availability of property and the reality of the recorded financial obligations are recorded in the inventory lists or inventory acts<*>not less than in duplicate.

<*>Hereinafter, "inventory lists", "inventory acts" are referred to as "inventories".

Approximate forms of inventories and acts are given in Appendices N N 6 - 18 to these instructions.