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Conducting an inventory of property and liabilities. Inventory of the organization's property: goals, procedure for carrying out and fixing the results Performing work on the inventory of the organization's property

An inventory of property and liabilities is a periodic check of their availability, condition and evaluation. The property the organization owns may not correspond to the data accounting. For example, material values ​​are exposed to natural influences - evaporation, shrinkage, deterioration, etc. As a result, their number and cost are significantly reduced. Abuses committed during accounting can be detected at the enterprise - theft, measurements, body kits, etc. Inventory, thus, allows you to check compliance with the rules and conditions for the storage of material assets, Money, warehouse management and the reality of accounting data, maintenance and operation of machinery, equipment, other fixed assets of the organization, and also prevents such negative phenomena as theft of property by employees of the enterprise.

In addition, when documenting facts economic activity organizations and when they are reflected in accounting, various errors, typos, inaccuracies and corrections are allowed. Therefore, it is necessary to check the completeness and reliability of accounting - only in the course of a complete inventory it is possible to establish how the content of accounting data and primary documents corresponds to the actual volume and value of the organization's property.

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

The obligation of the organization to conduct an inventory

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

– when property is leased, redeemed or sold;

- in case of reorganization or liquidation of the organization;

– when transforming a state or municipal unitary enterprise;

- before compiling the annual financial statements(except for property, the inventory of which was carried out not earlier than October 1 of the reporting year);

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

- upon detection of facts of theft, abuse or damage to property (immediately upon establishing such facts);

– if there was a natural disaster, fire or other emergencies caused by extreme conditions (immediately after the end of the fire or natural disaster);

- in other cases stipulated by the legislation of the Russian Federation.

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

- when changing the head of the team or foreman;

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

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

The procedure and terms for conducting inventories in other cases are established by the head of the organization. He determines how many times in the reporting year and when the inventory should be carried out, approves the list of inventoryable property and liabilities, and also decides on the conduct of a random audit. The inventory procedure established by the head should be fixed in the accounting policy of the organization.

The current legislation does not prohibit taking an inventory on any day convenient for the organization, for example, October 3 or December 25. However, it is most advisable to schedule an inventory on the 1st of the month, since it is on this date that the balance of all synthetic and analytical accounting accounts is displayed according to the generally established procedure - data is generated for compiling collation statements and identifying inventory results. But if not the 1st day of the month is chosen, but, for example, December 3rd, then it becomes necessary to calculate on this date the subtotals of turnovers and balances on accounts that take into account property or financial obligations inventoried in a particular case.

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

- for newly hired financially responsible persons;

- in the formation and increase of excess stocks of inventory items;

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

What is being inventoried?

In the course of the inventory, the existence of property and liabilities, their condition and valuation are checked and documented. All property of the organization and all types of financial obligations are subject to inventory. At the same time, it is necessary to check the property that belongs to the organization on the basis of ownership, is in safe custody, leased property received for processing, as well as unaccounted property. This inventory is called solid .

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

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

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

Inventory Commission

To conduct an inventory in an organization, a permanent inventory commission, which, firstly, carries out preventive work to ensure the safety of valuables, if necessary, hears at its meetings the heads of departments, sections on the storage of goods and materials. It checks the documentation of the facts (when the received property does not comply with the terms of the contract in terms of quantity, quality or assortment), determines the reasons for the write-off of property and the possibility of using waste.

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

In addition, it checks the correctness of deriving the results of inventories, the validity of the proposed offsets for sorting valuables at bases, warehouses, storerooms, workshops, construction sites and other places of storage. If necessary (for example, when establishing serious violations of the rules for conducting an inventory), the commission conducts (on behalf of the head of the enterprise) repeated continuous inventories and makes proposals on the procedure for resolving the identified shortages and losses from damage to goods and materials.

If the organization has audit commission and a small amount of work on the inventory, you can entrust its implementation to this commission. If the amount of work is large, then for the simultaneous inventory of the entire enterprise, working inventory commissions . They are justified if the organization has separate subdivisions (branches and representative offices) or operates on a vast territory (in construction organizations, in agricultural enterprises).

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

During the inventory, it is necessary not only to recalculate the quantity and total cost of goods and materials and cash, but also to check the correctness of their assessment, that is, the validity of determining the specified value in accounting. In addition, the correctness and validity of the financial liabilities of the organization in the accounting records should be checked, debts, the repayment of which is unlikely, as well as debts that are uncollectible, should be identified.

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

Members of the inventory commissions who knowingly enter incorrect data on the actual balances of valuables in the inventory in order to hide shortages and waste or surpluses of goods, materials and other valuables are held liable in statutory okay.

Inventory Sequence

How to conduct an inventory and how to formalize its results is described in detail in Guidelines inventory of property and financial liabilities. The results of the inventory will be recognized as valid only if the procedure for its implementation is followed.

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

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

The inventory process consists of several steps. Stage the first is preparatory. It includes the following activities:

- preparation of an order for an inventory;

– formation of an inventory commission;

- determination of the timing and types of inventoried property;

– receipt of receipts from financially responsible persons, etc.

Second phase- weighing, measuring, counting, identifying and verifying the actual presence of property and liabilities, as well as compiling inventory records. Third stage- this is a comparison of inventory data with accounting data: discrepancies are identified, collation statements are compiled and the causes of discrepancies are determined.

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

Retail and wholesale and retail trade enterprises, as well as warehouses (bases) are allowed to be closed for an inventory of fixed assets, inventory items, cash and settlements for a period of not more than three days.

Preparatory activities

Before the start of the inventory, the members of the working inventory commissions are given an order to conduct an inventory, and the chairmen of the commissions are given a control ice-cream. The order must indicate the content, volume, procedure and timing of the inventory, as well as the personal composition of the inventory commission. It may contain, as an annex, an inventory plan that determines the end date for the inventory, delimits responsibilities between members of the working committees. In addition, at the stage of preparing for the inventory, the organization can develop appropriate internal documents, for example:

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

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

- forms of primary documents for registration of the results of the inventory.

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

Prior to the start of the inventory, it is necessary to make appropriate entries in the cards (books) analytical accounting and withdraw balances on the day of the inventory. The Commission must receive the latest at the time of the inventory receipt and expenditure documents or reports on the movement of material assets and cash. The chairman of the inventory commission approves all receipts and expenditure documents attached to the registers (reports), indicating "before the inventory on "__________" (date)", which serves as the basis for the accounting department to determine the balance of property by the beginning of the inventory according to the credentials.

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

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

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

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

Inventory of property

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

During the inventory, inventory records or acts , in which information is entered on the actual availability of property and the reality of recorded financial obligations. Inventories and acts are drawn up in two copies. Separate inventories are drawn up for property in safekeeping, leased or received for processing.

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

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

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

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

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

- the number of serial numbers of material assets;

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

Such a record makes it possible to exclude the possibility of making unauthorized changes to the compiled document after it is signed by members of the inventory commission and financially responsible persons.

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

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

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

Comparison of inventory data with accounting data

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

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

The identified amounts of surpluses and shortages of goods and materials in the collation statements are indicated in accordance with their assessment in accounting.

When compiling collation statements, it is necessary to take into account the regrading of goods and materials, when one grade of goods is incorrectly included in the composition of another grade, as well as the amount differences resulting from the regrading. In addition, losses should be written off within the limits of natural attrition.

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


Topic. Inventory of property and financial liabilities

    Types and procedure for conducting an inventory.

    Documentation of inventory

    Identification of inventory results and their reflection in accounting.

    Concept, tasks and mandatory inventories.

Accounting monitoring of the state and movement of economic assets is carried out with the help of documents. However, discrepancies between accounts and actual fund balances are possible. To ensure the reality of accounting indicators, to control the safety of funds, an element of the accounting method is used - inventory.

Inventory - an accounting method that makes it possible to ensure that accounting data on property and liabilities correspond to their actual state by recounting, measuring, weighing. The inventory is a mandatory addition to the documentation.

The rules for conducting an inventory are determined by the Federal Law of the Russian Federation “On Accounting and Reporting in the Russian Federation (No. 129-FZ of November 21, 1996), Methodological Guidelines for the Inventory of Property and Liabilities approved by Order of the Ministry of Finance of the Russian Federation of June 13, 1995 No. 49 in accordance with a number of adopted regulations. Enterprises (organizations) are required to conduct an inventory of fixed assets, capital investments, capital construction in progress, overhaul, work in progress, inventory, cash, settlements and other balance sheet items.

The main tasks of the inventory are:

    identification of the actual availability of fixed assets, inventory and cash, securities, as well as volumes of work in progress in kind;

    control over the safety of inventory and cash by comparing the actual availability with accounting data;

    identification of unused, stale, slow-moving, obsolete inventory items,

    verification of compliance with the rules and conditions for the storage of material assets and funds, as well as the rules for the maintenance and operation of machinery, equipment and other fixed assets;

    verification of the real value of inventories recorded on the balance sheet, amounts of cash, receivables and payables and other balance sheet items.

The number of inventories in the reporting year, the procedure and terms for carrying out, the list of property and obligations checked during each of them, are established by the enterprise itself, except when an inventory is mandatory. Taking inventory necessarily" .

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

    when transferring property for rent, redemption, sale;

    during the reorganization of an enterprise, i.e. when an enterprise changes owners, or changes its organizational and legal form, or is liquidated, or this enterprise merges with another;

    before the preparation of annual financial statements, except for property, the inventory of which was carried out no earlier than October 1 of the reporting year. An inventory of buildings, structures and other fixed assets can be carried out once every two or three years, and library funds - once every five years;

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

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

2. Types and procedure for conducting an inventory.

All inventories conducted in organizations are divided according to a number of features:

    by property coverage: full; partial.

At complete inventory all types of property of the economy are checked. As a rule, such inventories are carried out at the end of the financial year before the preparation of the annual report.

Partial inventory involves checking one or more types of property (for example, auditing the cash register).

By appointment: planned; sudden.

Planned inventories are carried out in accordance with the established schedule (before the preparation of the annual report), and unscheduled (sudden) - as needed (change of financially responsible persons, natural disasters, theft, requirements of the auditor, judicial authorities, etc.). Sudden Inventories carried out by order of the head, higher authorities and at the request of the bodies of inquiry of the judiciary, the prosecutor's office. It can also be carried out re-inventory in case of doubts about the reliability, objectivity, quality of the inventory.

Order of conduct inventory in the organization involves the creation of permanent inventory commissions composed of:

    the head of the enterprise or his deputy (chairman of the commission);

    chief accountant; chiefs structural divisions(services);

    members of the public.

For the direct inventory of property are created working commissions consisting of: a representative of the head of the enterprise who appointed the inventory (chairman of the commission); specialists (economist, accountant, engineer, technologist, merchandiser, storekeeper, etc.).

The commission should include experienced workers who are well aware of the property being inventoried, the procedure for pricing, and primary accounting.

    The personal composition of permanent inventory commissions, working inventory commissions and commissions that carry out inspections and selective inventories is approved by order of the head of the enterprise (organization). 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.

Before the start of the inventory, the members of the working inventory commissions are given an order, and the chairmen - a control ice-cream. The order establishes the start and end dates for the inventory. By its beginning, the processing of incoming and outgoing primary documents should be completed, all entries in analytical, synthetic accounting should be made and the balances displayed, all values ​​​​should be sorted by name, grade, size, etc. The accountant at the time of the inventory draws up an inventory list.

In case of sudden inventories, all inventory items are prepared for inventory in the presence of the inventory commission, and in other cases - in advance.

    Warehouse operations during the inventory period are not performed; the warehouse manager in this inventory gives a receipt that all warehouse documents are recorded on the card warehouse accounting materials and handed over to the accounting department of the organization.

    During the inventory, the actual availability of property is determined by mandatory counting, weighing, measuring directly in the places of storage (fixing) of property. Verification of actual balances is carried out with the obligatory participation of financially responsible persons (cashiers, managers of households, storerooms, sections, trade enterprises, etc.).

3. Documentation of the inventory

    An inventory is carried out for each financially responsible person and place of storage (warehouse), always in the presence of a financially responsible person. All data is entered to inventory recordssi or inventory records at least two copies. On each page of the inventory, in words, indicate the number of serial numbers of material assets and the total number of physical indicators recorded on this page, regardless of the unit of measurement. Unfilled lines are crossed out. On the last page of the inventory, a note should be made on price verification, taxation and calculation of totals signed by the persons who carried out this verification. The inventory is signed by all members of the inventory commission and financially responsible persons.

    The financially responsible person gives a receipt that all the values ​​​​marked in the inventory are accepted by him for safekeeping and he has no claims against the commission. At the end of the inventory, the completed inventory lists are handed over to the accounting department, where they are checked, then the actual availability of funds is compared with accounting data.

    The comparison results are recorded in comparisondomost. It indicates the actual availability of funds according to the inventory (quantity and amount), the availability of funds according to accounting data and the comparison results - surplus or shortage. Only those values ​​​​for which surpluses and shortages are identified are recorded in the collation statement, and the rest are shown in the statement as a total amount. The amounts of surpluses and shortages of inventory items in the collation statements are indicated in accordance with their assessment in accounting.

    The inventory commission is obliged to identify the causes of shortages or surpluses found during the inventory. The conclusions and decisions of the commission are drawn up in a protocol approved by the head of the enterprise, after which the results of the inventory are reflected in the accounting and reporting of the month in which it was completed, and the results of the annual inventory - in the annual accounting report.

For individual items of property and liabilities, if necessary, control checks the correctness of the inventory and is compiled " The act of control verification of the correctness of theventarization of values", in which the actual amounts of the inventory and the control check are noted and discrepancies (plus and minus) are recorded. The act is signed by the person who conducted the control check, the chairman of the inventory commission, members of the commission.

Separate lists are drawn up for property leased or in safekeeping.

4. Identification of the results of the inventory and their reflection in accounting.

Discrepancies between the inventory and accounting data are documented by the accounting department by compiling a statement of the results identified by the inventory.

Identified during the inventory fact discrepancies the availability of property with accounting data that regulate 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 ended up in surplus is subject to capitalization on the debit of the corresponding accounts with its attribution to financial results from organizations or an increase in funding (funds) from a budgetary organization, followed by the establishment of the causes of the surplus and the perpetrators.

Reflection on the accounts of the surplus identified during the inventory:

Debit 01 "Fixed assets",Debit 10 "Materials",Debit 41 "Goods",

Debit 43 "Finished products",Debit 50 "Cashier",

Loan 91 “Other income and expenses”, sub-account 1 “Otherincome."

Everything lack material assets, cash and other property, within the limits of natural loss, approved in the manner prescribed by law, regardless of the causes of occurrence, are debited from the credit of the relevant accounts to the debit of account 94 “Shortages and losses from damage to valuables”. Waste rates can be applied in cases where actual shortages are identified, and in the absence of such rates, wastage is considered as a shortage in excess of the norms, which is attributed to the perpetrators. In the absence of such, the amounts of shortages are written off to the debit of account 99 « Profits and losses" from the credit of account 94 "Shortages and losses from damage to valuables".

Reflection on the accounts of the shortage identified during the inventory:

a) Debit 94 "Shortages and losses from damage to valuables."

Loan 01 "Fixed assets".Credit 10 "Materials",Credit 41 "Goods", Credit 43 "Finished products", Credit 50 "Cashier";

b) in retail trade organizations:

Credit 41 "Goods",Credit 42 "Trade margin"(method "Red

reversal").

Write-off of shortage within the norms of natural loss:

Debit 20 "Main production", Debit 23 "Auxiliary production",Debit 25 "General production costs",Debit 26 "General expenses",Debit 29 "Service production",

Debit 44 "Sales costs",Loan 94 "Shortages and losses from damage to valuables."

    Write-off of the shortage at the expense of the guilty person:

a) Debit 73 "Settlements with personnel for other operations",

subaccount 2 "Calculations for compensation of materialdamage",

b) the difference between the amount to be recovered from the guilty person and the amount of the shortage on account 43-2:

Debit 73-2 “Calculations for compensation of materialdamage",

Loan 98-4 “Deferred Income” (Difference between the amount duedelivery of valuables);

c) debt repayment:

Debit 98-4"Revenue of the future periods"(The difference between the amount duefrom the perpetrators, and the carrying value of thedelivering valuables)

Loan 91 “Other income and expenses”, sub-account 1 “Prowhose income?

d) recovery of the amount of value added tax (VAT) from the value of missing assets:

Debit 94 "Shortages and losses from damage to valuables",

e) attributing the amount of value added tax (VAT) to the guilty person:

Debit 73 "Settlements with personnel for other operations",

subaccount 2 "Calculations for compensation of materialdamage",

Loan 94 “Shortages and losses from damage to valuables”;

f) reimbursement by the guilty person of the amount of the shortage:

Debit 50 "Cashier", subaccount 1 "Cashier of the organization",Debit 70 "Settlements with personnel for wages",

Loan 73 “Settlements with personnel for other operations”,subaccount 2 "Calculations for compensation of materialdamage."

Write-off of shortage to financial results:

whose expenses,

Writing off the shortage to financial results, the perpetrators of which were not established by court decision:

a) for the amount of the shortfall:

Debit 94 "Shortages and losses from damage to valuables",

Credit 10 "Materials",Credit 41 "Goods" and others;

b) for the amount of value added tax (VAT) for missing valuables:

Debit 94 "Shortages and losses from damage to valuables",

Credit 68 "Calculations on taxes and fees";

c) shortage write-off:

Debit 91 “Other income and expenses”, subaccount 2 “Prowhose expenses,

Loan 94 "Shortages and losses from damage to valuables."

Mutual offset of surpluses and shortages as a result of sorting with the permission of the head of the organization can only be allowed as an exception. At the same time, inventory items must be of the same name, in identical quantities, for the same audited period, from the same audited person. Financially responsible persons provide detailed explanations of the inventory commission about the admitted regrading. The head of the organization makes the final decision.

It is unlikely that any of the accounting workers at the mention of the upcoming inventory will be delighted and perk up. And this is not surprising, because this is a long, painstaking process and, as a rule, brings a huge number of discrepancies and searches for property or other material values. In fact, if you properly prepare for its implementation and carefully understand the features of this work, then everything will be much easier than it seemed at first glance. The article will discuss in detail the procedure for conducting an inventory of property, the conditions for conducting an inventory and the rules for conducting an inventory, as well as the registration of an inventory.

Inventory, types and procedure

The property and liability inventory process is the systematic exercise of controls designed to identify the existence, condition, and valuation of a company's assets and liabilities. One of the goals of property audit is to control the compliance of the actual availability of assets and liabilities with accounting data. Therefore, a set of measures aimed at detecting differences in accounting data with the actual state, as well as monitoring the conditions for storing property, is called an inventory.

The norms that will answer the question of how to properly conduct an inventory are defined by law. Guidelines for the implementation of control measures are defined:

  • Order of the Ministry of Finance of the Russian Federation No. 49 dated 13.06.95;
  • Decree No. 88 of 18.08.98

The property inventory process performs the following tasks:

  • To determine the actual amount of goods and materials;
  • Comparison of the received information with accounting data;
  • Detection of values ​​of inappropriate quality, determination of justified reasons for their write-off or markdown. Competent employees are involved in the implementation of these procedures;
  • Identification of the perpetrators in identifying surpluses or shortages;
  • Control of the completeness of the reflection of the assets of the enterprise, keeping counterparties with the deadlines for agreements and writing them off at the end of the limitation period.

Inventory Rules

Accounting Regulations and Federal Law No. 129-FZ describe general rules conducting an inventory that enterprises must necessarily carry out an inventory of:

  • In a situation where the property needs to be leased;
  • If there is a prospect of reorganization or liquidation of the company;
  • If there is a transformation of the enterprise;
  • Before the formation of annual financial statements (with the exception of property, inventoryed no earlier than October 1 of the reporting period);
  • When does the MOT change;
  • If facts of theft, abuse or damage to the company's assets are revealed;
  • In case of natural disasters, when property objects of the organization were damaged;
  • And other cases that are provided for by the regulatory acts of the Russian Federation.

In the case of collective or brigade liability, the audit should be carried out in such situations:

  • When the leadership of a team or team changes;
  • If more than 50% of employees leave the team or team;
  • When there is a statement about the need to take into account property from one or more employees of a team or team.

The norms and periods for the inventory of assets in other situations are established by the management of the enterprise. They determine how often during the year and when exactly inventory is required, the list of assets to be inventoried is approved, and they also come to a decision when conducting a selective audit.

Important!
The deadlines for the implementation of the inventory of assets are appointed by the head of the organization. Exceptions are situations when control is required by regulatory regulations.

This established procedure for conducting an inventory must be approved and prescribed in accounting policy companies.

What forms are used in the inventory

According to the inventory inventory procedure and in accordance with the inventory rules, the following forms of documentation can be used to draw up and carry out an inventory:

  • OS inventory list (Form No. INV-1);
  • Collation sheet OS (F. No. INV-18);
  • Inventory list of goods and materials (F. No. INV-3);
  • Act of inventory of goods and materials (F. No. INV-4);
  • Collation sheet of goods and materials (F. No. INV-19);
  • Act of inventory of intangible assets (F. No. INV-11);
  • Act of inventory of cash (F. No. INV-15);
  • Inventory list of the Central Bank and forms (F.INV-16);
  • Act of inventory of settlements with debtors and creditors (F. No. INV-17).


Inventory order

According to the normative acts for the inventory of property, if the procedure lasts more than one day, at the time the members of the commission leave the inventory object, the premises must be sealed. Documentation should be placed in safes and cabinets and closed.

The inventory process includes the following steps:

  1. Creation of a commission for inventory;

The procedure for forming a commission is required to be formalized using an order. Form No. INV-22 is provided, with its help an order is issued. Any employee of the enterprise can be included in the commission.

Usually among the members of the commission:

  • Technical service workers;
  • Representatives of the administrative department;
  • Lawyers;
  • Financial services and accounting.

The minimum number of members of the committee is two people. In addition to the list of members of the commission, the order must reflect the period of the audit and the property that is subject to accounting. After the company's management approves the order, it is signed by the chairman and members of the commission.

When errors are found during the verification, the chairman should be notified immediately. Members of the commission are obliged to check the identified inaccuracies and eliminate them in accordance with the norms of the law.

  1. Reclaiming the latest financial papers;

Members of the inventory commission must receive the latest incoming and outgoing documentation before the start of accounting for the actual availability of property.

  1. Claiming receipts from the MOL;

The receipt is written by the MOL at the time of the start of the revision process. After registration, the document must be submitted to the inventory commission on the day of the control. This is a confirmation that by the beginning of the verification process, all incoming and outgoing papers have been transferred from the MOT to the accounting department, or given to the commission, as well as that all goods and materials have been credited and written off.

  1. Control and confirmation of the actual availability and condition of assets and liabilities;

The composition of the commission is determined by:

  • The name and actual existence of the property that is in the organization. At the same time, the condition of the property is monitored;
  • Types of assets that do not have a material form, by means of reconciliation of documentation confirming the organization's right to them;
  • The composition of DZ and KZ, checking with counterparties, which are indicated in the certificate of the presence of accounts payable and receivable.
  1. Reconciliation of information from inventory records with information from financial statements;

If the check reveals surpluses or shortages, then a collation sheet should be drawn up. It reflects the discrepancies between actual availability and accounting information that were identified during the inventory.

  1. Consolidation of the data obtained during the inventory;

The Commission verifies the received data and takes actions to resolve the discrepancies received. The meeting should be recorded in minutes. All information, including discrepancies, is recorded in the protocol. The completed protocol is provided for review by the head of the organization.

  1. Approval of the results of the control procedure;

The completed protocol, collation and other inventory records are provided to the heads of the organization. The manager must review the documentation and decide on the discrepancies received. Then the documentation is transferred to the accounting department.

  1. Reflection of the results obtained in the accounting of the organization.

Identified discrepancies must be reflected in accounting in the period to which the date of the inventory.

If an annual inventory was carried out, then the results are subject to reflection in the annual financial statements. In case of discovery of property that is outdated physically or morally, it should be written off the register. Expired debts are also subject to cancellation.

A responsibility

Information from the accounting reporting documentation may be recognized as unreliable when the rules for conducting an inventory of the company's assets were violated, or the information received was entered with violations.

It is necessary that the management of the company provides the required conditions for the inventory and control process. It is important to have employees for weighing, moving objects that are subject to inventory, as well as the availability of the necessary technical devices, containers and other things. In addition, the MOT must be present during the check.

This can be clarified, for example, if the organization decides to impose a penalty on the MOT with the help of the court. And in the form of a justification for the requirement, the enterprise will have to provide the authorized organization to submit the documents obtained as a result of the inventory.

According to the established norms, the Federal Tax Service will not be able to impose penalties for the fact that an audit has not been carried out, despite existing obligations. The legislation does not establish any sanctions for the fact that inventory activities were not carried out. But the organization must understand the importance of this procedure. Since it is during this process that the enterprise has the opportunity to identify the difference in accounting and the actual availability of property and liabilities. And according to the result of the process, bring the accounting and the actual availability of the company's assets into line. Therefore, by following the rules for conducting an inventory of goods and materials and assets, the company retains its assets, and regulate the conservation rate.

The correctness and validity of the amounts reflected in the accounting accounts need to be checked periodically. Such verification is carried out by conducting an inventory of financial liabilities. In the course of such an inventory, the organization's settlements with other persons, debts for shortages, receivables and accounts payable. Let's consider the procedure for such a check.

The need for an inventory

According to the Ministry of Finance Russian Federation, an inventory of the property and financial obligations of the organization should be carried out once a year. The review period is from January 1st to December 31st.

The need for such an audit follows, among other things, from paragraph 74 of the Regulations of July 29, 1998 No. 34n, according to which there should not be amounts inconsistent (unsettled) with the counterparties of the organization and discrepancies in the calculations in accounting. The audit is carried out before the preparation of the annual report.

In addition, the legislation provides for a number of cases in which an inventory is also required.

Compulsory stock taking

Cases in which the inventory is mandatory (in addition to the above inventory of financial obligations) are provided for in paragraph 27 of the above Regulations. Here they are:

  • transfer of property for rent;
  • operations in relation to SUE or MUP;
  • change of financially responsible persons;
  • damage, loss of property, occurrence of consequences from emergencies;
  • reorganization or liquidation of a legal entity.

Conducting an inventory of the financial obligations of the organization

The review in question includes:

  • inventory of settlements with credit organizations;
  • check of calculations with the budget;
  • checking the status of settlements with counterparties (buyers, suppliers);
  • inventory of settlements advance reports;
  • inventory of settlements with employees on wages and other payments;
  • a complete inventory of the financial obligations of the organization in relation to all debtors and creditors.

Verification of the identity of data on settlements (in other words, reconciliation of settlements) is carried out in relation to each of these entities separately.

When conducting an inventory, one should be guided by the provisions of the Methodological recommendations of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49.

The procedure for conducting an inventory of property and financial obligations

The inventory should be ensured by the relevant commission, which operates on an ongoing basis.

The appointment of members of the commission is made by the head of the organization, for which a special order (order) is issued.

The inventory, in particular, is subject to debit balances on accounts 60, 62, 68, 69, 71, 73, 75, 76, as well as credit balances on accounts 60, 62, 66, 67, 68, 69, 70, 71, 73, 75, 76.

In order to conduct an inventory, the organization, among other things, requests reconciliation with counterparties.

The results of the inventory of settlements and financial obligations are reflected in the relevant act.

There is a unified form of act No. INV-17. However, the head of the organization has the right to approve the independently developed form of such an act.

Reconciliation with tax authorities carried out by drawing up an act in the form 1160070.

The preparation of these documents should be preceded by a certificate of the inventory of property and financial obligations of the organization. Such a certificate is the basis for the preparation of the above inventory acts.

The reliability of accounting and reporting data of the organization is ensured by an inventory of property and financial liabilities, during which their presence, condition and assessment are checked and documented.

An inventory is a clarification of the actual availability of property and financial obligations by comparing them with accounting data as of a certain date. There are several types of inventory:

  • partial inventory - held once a year for each object; this is a reliable method of verification that does not require a high level of internal organization and, as a rule, does not interfere with the production process;
  • periodic inventory - carried out within a specific timeframe depending on the type and nature of the property;
  • full inventory - verification of all types of property of the organization. It is carried out at the end of the year before the preparation of the annual report, as well as with a full documentary audit, at the request of financial and investigative authorities;
  • selective inventory - takes place in organizations with a large range of valuables in places of their storage and processing, as well as in certain areas of production or when checking the work of financially responsible persons, for example, checking cash at the cash desk, withdrawing balances various kinds materials, etc.

The number of inventories in the reporting year, the dates of their conduct, the list of property and liabilities checked during each of them, is established by the organization, except when an inventory is mandatory.

An inventory is required:

  • when transferring property for rent, redemption, sale, privatization, as well as the transformation of a state or municipal unitary organization;
  • before the preparation of annual financial statements, except for property, the inventory of which was carried out no earlier than October 1 of the reporting year;
  • when changing financially responsible persons (on the day of acceptance and transfer of cases);
  • when establishing facts of theft or abuse, as well as damage to valuables;
  • in case of fire, natural Disasters or other emergencies caused by extreme conditions;
  • in case of reorganization, liquidation of the organization in other cases provided for by the legislation of the Russian Federation. All property and all types of financial assets are subject to inventory.

obligations. The inventory is carried out in stages and in the following terms:

  • for fixed assets - once every three years, and for library funds - once every five years;
  • on capital investment- once a year, but not earlier than December 1 of the reporting year;
  • for work in progress and semi-finished products of own production, finished products, raw materials and materials - not earlier than October 1 of the reporting year;
  • for goods, raw materials and materials in the regions located in the Far North and equated areas - during the period of their least remnants.

An inventory of cash on hand, on current and foreign currency accounts, credits, loans, etc. is carried out once a month (as a rule, on the 1st day of each month). When calculating the actual presence of banknotes and other valuables at the cash desk, cash is taken into account, securities and monetary documents.

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

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

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

In case of collective (team) financial responsibility, inventories are carried out when the head (team leader) changes, when more than 50% of its members leave the team (team), and also at the request of one or more members of the team (team).