Inventory inv 27 sample filling. Collation statement

The collation statement is a document on the basis of which the head of the organization can obtain information about how correctly and timely the accountant reflects in the accounting operations for accounting, movement and disposal of the organization's property. Article 11 federal law dated December 6, 2011 N 402-FZ "On Accounting" requires all organizations to conduct an inventory of their assets and liabilities. The results of the inventory are subject to documentation. The collation statement will be discussed in our article.

Comparative statements of the results of the inventory of fixed assets (form No. INV-19) and goods and materials ( inventory valuables) according to the form No. INV-18 are primary accounting documents, the unified forms of which are approved Decree of the State Statistics Committee of Russia dated 18.08.1998 N 88

You will also find a sample of filling out the collation sheet and the form of the collation sheet according to the forms No. INV-18 and INV-19 in this article.

When Comparison Sheets Are Compiled

The inventory results sheet according to the forms No. INV-18 and No. INV-19 are used to reflect the results of the inventory of fixed assets, intangible assets, commodity- material assets, finished products and other tangible assets, for which deviations from accounting data were revealed. If, as a result of the audit, surpluses or shortages of the organization's property are established, then in this case, a collation statement is drawn up in the form No. INV-18, if the inventory was carried out in relation to fixed assets, or in the form No. INV-19, if an inventory of inventory items was carried out .

But collation statements are drawn up not only based on the results of a planned inventory. When revealing the facts of damage to property, the organization is also obliged to conduct an inventory of property. For the unusable and damaged property identified during such an unscheduled inspection, relevant acts, for example, the Act on damage, destruction, scrap of inventory items in the form of TORG-15 or the Act on the write-off of goods in the form of TORG-16, approved Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132.

Based on their purpose, collation statements in the form No. INV-18 and No. INV-19 are formed on the basis of other documents that accompany the inventory: first, the head of the organization signs an order (decree, order) on the inventory, then the commission directly checks the name, quantity fixed assets and inventories, and also determines the qualitative state of these objects. The commission enters the received data into the statements: for fixed assets, an inventory is drawn up in the form No. INV-1, for inventory items - an inventory in the form No. INV-3 or an Act in the form of INV-4, if an inventory of the shipped inventory items was carried out.

Only after the compilation of the above inventories and acts, the data reflected in them are compared with accounting data. And if it turns out that some property is not reflected in the accounting, or vice versa, “extra” property is reflected, then this fact is recorded in the collation statements in the form No. INV-18 and (or) No. INV-19. Therefore, if, according to the results of the audit, there are no discrepancies between the actual presence of the organization's inventory assets and the data reflected in the accounting records, then collation statements are not compiled.

What is reflected in the collation statements

Only those positions of property items for which deviations were identified are entered in the collation statements according to forms No. INV-18 and No. INV-19. If the organization identifies discrepancies in property that does not belong to it (for example, leased property; property received for processing), then the data on the results of the audit for such property are reflected in separate collation statements.

The amounts of surpluses and shortages of inventory items in the collation statements are indicated in accordance with their assessment in accounting. At the same time, if the shortage of inventory items is determined taking into account the norms natural loss, then in this case to the collation sheet in without fail a calculation of losses within the specified norms should be attached. The amounts of the final shortage, taking into account the calculation of losses, are reflected in columns 27-32 of the INV-19 collation sheet. The loss of inventory within the established norms is determined after offsetting the shortages by surpluses for sorting.

When filling out a collation sheet to reflect the results of the inventory of intangible assets (form N INV-18), columns 3, 8, 10 are not filled out.

Comparison statements are drawn up in 2 copies and signed by the accountant and the financially responsible person, who confirms with his signature that he agrees with the results. One copy remains in the accounting department, the second is transferred to the materially responsible person. Records must be kept for at least five years.

It often happens that during the inventory regrading is revealed - a simultaneous shortage and surplus of similar material assets. In this case, the shortage can be covered by surpluses. This operation is reflected in the collation statement in the form of an offset. To do this, the financially responsible person must submit an explanation to the inventory committee about the admitted regrading.

If the surpluses and shortages arose due to the accountant’s errors, then the difference between the accounting data and the inventory results is reflected in the corresponding columns 12 to 17 of the column “Adjusted by clarifying the entries in the accounting” of the INV-19 collation sheet.

When reflecting shortages and surpluses identified during the audit, accounting should be guided by the norms of the Regulation on accounting, approved by Order of the Ministry of Finance of Russia dated June 28, 2010 N 63n.

Sample collation sheet of the results of the inventory of fixed assets

Comparative statement of the results of the inventory of fixed assets, intangible assets based on the results of the inventory of intangible assets and fixed assets leased by the organization.

A sample of a collation sheet of the results of the inventory of goods and materials

During the inventory, the following was established (2nd page of the INV-19 form):

This document is intended to formalize the result of the inventory. It is filled in after the protocols (INV-4,), as it fixes discrepancies in the warehouse and actual balances. INV-26 is, in a way, the final document following the results of a planned or unscheduled inspection. Do not forget that the entire procedure is preceded by an order (instruction) to conduct an inventory.

FILES

Before you are going to print INV-26, pay attention to the fact that this document is displayed on 2 sides of the sheet: on the first there is the form of accounting for results with a list of positions, and on the second the signatures of responsible persons from the commission and the management of the enterprise are put, and also wet printing.

Filling in the fields

In the header (as well as at the beginning of other inventory sheets) it is necessary to indicate:

OKPO code,
organization
activity code.

At the discretion of the filling party are: the name and code of the structural unit and the type of operation. The latter is used by enterprises using a coding system.

Although it is customary to draw up such a statement based on the results of the annual audit, the Rosstat resolution does not predetermine a specific minimum period for which the form is filled out. The compilation date may be later than the end date of the inventory.

- option based on the results of an unscheduled audit.

Of course, upon verification, not all fields may be filled. Those that do not provide values are left blank (dashes are not put here).

Another similarity to INV-3 and INV-4 is that the number of rows in a table can be increased if necessary. Typically, this is due to a large number inconsistencies during the audit based on the results of the year.

Whereas with column number 1 everything is clear, the second column of the form requires explanation. Here you can make both (in our example) and, as well as raw materials and other inventory items. V column number 2 specify the type; this form of inventory does not imply more detail.

The last line of the document contains the totals for all columns from the fourth to the tenth.

— “Total” for all inventory and shortage write-offs. Values are not cumulative.

Additionally

The form of the statement has not changed since 2001, i.e. from the date of approval by Rosstat, so that forms dated not only from the last 12 months can be used. In addition, there are no norms regarding the features of filling: font, size, ink color.

INV-26 is always filled in 2 copies: the first is stored in structural unit, where the check was carried out, the second - in the accounting department of the main legal entity, where a package of inventory reports is collected.

According to the schedule, regardless of the organizational form of business at the enterprise, an inventory procedure is carried out. After its completion, a statement of results is filled out in the form of INV-26. Consider the features of filling out the forms of this form. A correctly completed example of a sample INV-26 statement can be downloaded at the end of the article.

With the beginning of the inventory at the enterprise, an order is necessarily issued, according to which the structure (date, timing) of the inventory, the composition of the commission is approved. You can issue such an order using the unified form INV-22.

After drawing up the order, the inventory commission conducts a comprehensive check and assesses the condition of the property, fills in the inventory lists, entering actual data on the condition of the property.

When carrying out:

After analyzing the inventory data, the members of the commission find discrepancies with the main data. Identified violations are transferred to the collation statements.

For intangible assets, fixed assets of the enterprise fill out.
To fill in data on commodity and material values, fill out.

According to the conclusions made during the planned or unscheduled inventory, the final result is summed up and also entered into the record of the results obtained.

The form of the statement is filled out according to the unified form INV-26. It contains statements of all obligations and property of the enterprise, in respect of which recalculation and verification are carried out.

Record of inventory results. How to fill out the form correctly?

The form is filled out on one A4 sheet. In the upper part indicate the name of the enterprise, OKPO, the name or number of the structural unit, as well as code designations for the type of main activity and the value of the operation code. The date of completion must be indicated and the number assigned. The form consists of an extended table, which lists the accounts of the enterprise's property and liabilities, in relation to which the audit will be carried out. There are only 10 columns in the table, which are filled during the check in this way:

1 - serial number of the account;

2 - name of the property accounting account (fixed assets and materials, cash desk, raw materials, materials, etc.);

3 - digital designation of the account in accordance with the Chart of Accounts;

4 - the total cost of the identified surpluses is indicated;

5 - entered total amount identified, in relation to property shortage;

6 - indicates the total cost of material assets that are damaged;

The shortfalls in the enterprise or damage to property revealed as a result of the inventory can be counted for regrading, written off by the commission within or even in excess of the natural loss rate, and losses and shortages can also be deducted from the wages of the guilty persons. The form, in columns 7-10, reflects all the information regarding where losses from shortages, damage to the enterprise's material assets are written off.

At the bottom of the form, in the line “Total”, the results of filling out the table are indicated, they are displayed in columns 4-10.

After the inventory is completed, the completed statement is signed by the head (president) of the enterprise (company), the chief accountant and the chairman of the inventory commission.

Statement of inventory results (form and sample)

To summarize the results of the inventories that were carried out in the reporting year, the INV-26 form was developed. Below you will find a sample of filling out INV-26, and you can also download the form for this statement.

INV-26: form and content

When conducting inventories, various forms of inventories, acts and statements are used to draw up the results. Each form has its own purpose and reflects the results of checks regarding different types property and liabilities.

For instance:

INV-1 reflects data on the presence of OS;
INV-1a - information on intangible assets;
INV-3 contains data on goods and materials;
INV-4 - information about goods and materials shipped;
INV-5 - information about goods and materials accepted for responsible storage;
INV-16 - information about securities and BSO.

When discrepancies are established between the actual availability, condition of the property and accounting data, collation statements (INV-18 and INV-19) are compiled, fixing the presence of a shortage or surplus. Statement INV-18 reflects the results of the inventory of fixed assets and intangible assets. The INV-19 statement is intended to reflect data related to goods and materials.

Information about surpluses and shortages is also entered into the statement of results identified by the inventory (INV-26), which reflects the result of inventories for the corresponding reporting period.

New pattern This form was approved on March 27, 2000 by the Decree of the State Statistics Committee No. 26. As well as other unified forms, from 01/01/2013 this form is not mandatory for use. Business entities have the right to develop, approve and apply their own forms containing all required details, statutory about accounting. The list of these details is given in Article 9 of this Law and includes the name and date of the document, the name of the economic entity, the fact of economic life and its size, full name, position and signatures of responsible persons.

If the form approved by the State Statistics Committee suits you, then you can download the INV-26 form.

Blank form INV-26

The form of the State Statistics Committee contains sections with information:

about accounting accounts (name and number in accordance with the Chart of Accounts);
about surpluses and shortages (the amount in rubles is indicated);
about damaged property (the amount in rubles is indicated);
on writing off, regrading and attributing losses to responsible persons (the amount in rubles is indicated).

Information is reflected both in relation to each individual accounting account (OS, inventory, intangible assets, BSO, etc.), as well as the total amounts of identified shortages or surpluses, write-offs, re-grading, etc.

The statement also indicates the name of the organization and the OKPO code. If the inventory relates to a specific structural unit, then its name is indicated in the form.

In the prepared statement, they sign officials organization (leader and Chief Accountant), as well as the chairman of the inventory commission. The statement is drawn up in 2 copies, one of which is transferred to the accounting department for reporting.

Sample of filling out the form INV-26

INV-26 is a document that reflects shortages and surpluses identified during the inventory.

It should be noted that this unified form is also compiled when summarizing the results of all inventories carried out in the organization for the reporting year.

For inventory management commercial organization must issue an order by which he appoints a commission consisting of at least three employees. This local document appoints the chairman of the commission, who will be entrusted with monitoring the progress of the audit and documenting her results.

The inventory process includes execution of relevant documentation:

An order is issued to conduct an inventory of inventory items or other assets of the enterprise.
Inventories are drawn up that describe the progress of the inventory (INV-1, INV-3 and other forms, depending on what property is being checked).
Statements INV-18, INV-19 are drawn up.
If, during the inventory, a shortage or surplus of inventory items was identified, then an INV-26 statement is drawn up.

Since 2013, form INV-26 no longer mandatory, so the subjects entrepreneurial activity can independently develop forms that will reflect the results of inventories.

But, as practice shows, commercial organizations and individual entrepreneurs continue to use the unified form of the statement.

The unified form of the document should reflect following data:

Full name of the business entity.
OKPO, OKVED codes are indicated.
The reporting period for which the inventory is carried out.
Data on shortages or surpluses identified during inventory activities. Information about damage to property belonging to the organization is also indicated.
The total amount of shortages or surpluses is indicated.
Accounts for which discrepancies were identified are indicated.
Information is indicated on the write-off of shortages within the limits of natural loss.
Data on attribution of shortages to materially responsible persons.

After drawing up, the statement is submitted for signature to the head of the commercial organization, the chairman of the commission and the chief accountant.

Every business entity must properly organize and manage paperwork. This requirement of federal law applies to all commercial companies and individual entrepreneurs.

Each business transaction, which is carried out by the subjects, should be formalized by the appropriate primary document. Based on data primary accounting accounting staff fill in accounting registers.

In this case, the unified statement INV-26 is primary accounting document. It will be used by the accounting department:

to write off the shortage within the norms of natural loss (if we are talking about goods that may lose weight during storage);
to attribute shortages to financially responsible persons (there will be deductions from wages);
for posting surpluses (a unified form will be used when determining the tax base for profits);
to fill in accounting registers;
for reporting.

A unified form drawn up in accordance with all the rules and signed by responsible persons filed in a separate folder. It must be kept by the business entity for 3 years old.

Filling in the fields

Completing the unified form is entrusted to members of the commission, which is appointed by order of the head to conduct an inventory at the enterprise or in its department or division. The commission may include both employees of a commercial organization or individual entrepreneur as well as third parties.

Prior to the start of the audit, the chairman of the commission must be elected. He can be appointed by the head of the enterprise, or elected by members of the commission. It should be noted that both the chairman and members of the commission must be tagged in the unified form INV-26.

The statement, regardless of whether the form approved by the legislation or a self-developed form is used by the business entity, is drawn up in two copies.

After registration and signing by all responsible persons, one copy is transferred to the accounting department, where, after posting all the data and reflecting it in accounting, it is filed into a separate folder. The second copy remains in the warehouse or in the unit in which the audit was carried out.

It is worth noting that the executed document, after signing by all responsible persons, must be certified the seal of the subject of entrepreneurial activity.

In a unified form or in a self-developed form, the persons responsible for conducting the audit must enter all identified deviations. For these data, the document provides special table.

In the event that the responsible persons during the inventory revealed many deviations, then a tabular application, which will be an integral part of the document, can be used to fix them.

It is also signed by all responsible persons after the completion of the audit.

When filling out a unified document form, it is necessary to take into account the following recommendations:

The header is filled in, in which all the details of the business entity should be entered. In the event that an audit is carried out at a structural unit, its details are indicated.
Each statement is assigned a serial number.
The period for which the audit is carried out is indicated, as well as the date the document was compiled.
When filling out the tabular part of the document, all important data should be indicated. Serial number each entry, the name of the account on which the audited property is kept is indicated. In this case, we can talk about inventory items, fixed assets, finished products, Money ah, etc. The total amount of the identified shortage is indicated. In the event that inventory items have lost their quality due to natural reasons, their total cost is also reflected. When identifying surpluses or shortages, members of the commission must fill in columns No. 7-10.
The last row of the table shows all totals.
In the lower part of the unified form there are places intended for the signatures of responsible persons (initials are required and the positions held are indicated) and the seal of the business entity.

Sample and Form

When filling out a unified form, members of the commission must indicate all the data in the appropriate columns and sections. In order to avoid mistakes, you can use a sample statement drawn up in accordance with all the rules.

Documents for download (free)

Sample form INV-26
Form INV-26

Source: http://znaybiz.ru/buh/kontrol/inventarizaciya/inv-26.html

Inventory commissions are created in the organization to carry out inventories. These goods are recorded in a separate inventory under the name "Inventory released during the inventory."

In addition, control of the receipt and disposal of goods during the inventory should be ensured.

Corrections in the documents during the inventory and registration of its results must be agreed with all members of the commission, financially responsible persons and certified by their signature.

According to the schedule, regardless of the organizational form of business at the enterprise, an inventory procedure is carried out.

With the beginning of the inventory at the enterprise, an order is necessarily issued, according to which the structure (date, timing) of the inventory, the composition of the commission is approved. To find out if the credentials match the actual ones, you need to take an inventory.

For more information about the standards of the procedure and the sequence of stages of preparation and the process itself, see the section "inventory". Its purpose is to compare and identify discrepancies in the actual availability of goods with the data that are in the accounting system of the organization.

Therefore, it is important for every entrepreneur to know how to properly conduct an inventory and formalize its results.

There, on their basis, a collation sheet will be drawn up, which reflects the results of the inventory for each product.

The process is quite complicated, especially for beginners, so we have developed a table that will visually tell you how to take inventory.

Timing of the inventory

Let's take a look at the details of how to properly conduct an inventory. After that, the sale and movement of goods that fall under the inventory is prohibited.

That is, either it is necessary to close the entire warehouse or store, or only the department being checked and the cash desk at the department.

Inventory of a warehouse and a point of sale differ in that it is much more difficult to count the goods in a warehouse than on the shelves, and therefore more time and effort are required.

Conducting an inventory and recording its results

To simplify the process in a large store, you can draw up an inventory plan, for example, according to the layout of the goods.

During the inventory, the commission checks not only the quantity of goods, but also its compliance with quality standards, storage and expiration dates.

If the accounting processes in your organization are automated, then the check, most often, is faster - the remaining goods are printed from the system and checked against what is on the shelves and in the warehouse.

Surplus and shortage in inventory

Based on the results of the audit, it is necessary to transfer the inventories completed and signed by all members of the commission to the accounting department.

It is filled in triplicate (for the financially responsible person, accounting department and department where the inventory is carried out) and signed by all members of the commission.

It is also filled in triplicate and approved by the head of the organization.

At this stage, when there is a clear picture of deviations, the manager issues an order to approve the results of the inventory. After that, the owner or accounting department has legal grounds recover damages from those responsible. The inventory process has been documented.

Sometimes the shortage during the inventory is written off as theft of buyers or accounting errors - according to established standards. Learn more about sorting during inventory.

We have already said above that the accounting automation system greatly simplifies the inventory. You always know how much product should be in the store or warehouse.

Via cloud service to manage the MySklad trade, the inventory of goods will become a simple and quick task.

In addition, in our service you can keep inventory records for free, record the receipt and consumption of goods, and print the documents necessary for trading.

The organizational and control functions of the permanent commission include carrying out planned, as well as selective inventories and control checks of goods during the inter-inventory period.

The working commissions that directly carry out planned inventories of material assets and funds at their storage sites participate in determining the results of the inventory.

In any case, on the date of the inventory, the accounting quantity and value of the inventory items must be known. Any person in the role of a buyer has encountered at least once an inventory of goods. Before conducting an inventory, it is important to make sure that the organization has a well-organized warehouse and access control system. The materially responsible person, before conducting an inventory, must prepare all goods (sort), draw up all incoming and outgoing documents.