Inventory taking and registration of its results. Example

Inventory helps to identify theft, fraud or just negligence warehouse workers, workshops, accounting.

As a result of negligence and incorrect accounting, confusion appears in the papers, and the reconciliation makes it possible to bring actual availability and accounting on paper.

A number of standard forms of inventory acts have been developed:

Conduct reconciliations, inventories for various reasons and grounds. In case of evasion from the inventory, an act is drawn up on the refusal of the materially responsible person to carry out the inventory.

In any case, by order of the head a special commission is created, in the presence of which all goods, materials or other values ​​must be presented - for example, strict reporting forms. The commission draws up an inventory of what was presented, and based on the results of the work, an act is drawn up.

Inventory list of fixed assets.

Cash inventory act.

Inventory

This is usually annual inspection at each enterprise, the implementation period of which is November 01 of the current year.

But if the materially responsible worker resigns, he is obliged to transfer the values ​​on his account.

Unscheduled An inventory is necessary if the enterprise is liquidated or transferred to another owner, as well as in the event of theft, fire, flooding of premises where goods or other valuables were stored.

Inventory list of inventory items.

Inventory list of inventory items accepted (handed over) for safekeeping.

Completion of the act on the inventory balances in the warehouse.

Checkout

They are held once a quarter, also in the same cases as in the inventory of material assets, and also when changing cashier... Often there are unexpected raids to check cash at the checkout, this disciplines the cashier and prevents cash from being stolen.

Before starting the check, the cashier must put your affairs in order- submit all primary expense and credit orders, and draw up a receipt for that. Further, the identified inconsistencies will be considered a violation of the cash accounting procedure.

Surplus cash is allowed only during the period of issuing an advance payment, salary, bonuses, travel allowances. All discrepancies should be reflected in the act.

Strict reporting

A significant list is included in the strict accounting forms valuable papers, like shares, certificates, papers for privatization, etc.

Reconciliation is done by series, number of types of forms. Discrepancies between listed and available securities are reflected in the act.

Form of inventory list of values ​​and forms of strict reporting documents.

Accounts receivable and payable

Such a check consists in comparing the amounts subject to payments or receipts from debtors, according to the primary accounting documents - acts for the work performed, for the provision of services, payment for materials or equipment, as well as other for each of the legal entities or individuals, and these amounts for accounting papers (on how to draw up an act of acceptance and transfer of services rendered, read). The identified inconsistencies should be reflected in the acts.

References to the act of inventory of settlements with buyers, suppliers and other debtors and creditors.

Settlements with buyers, suppliers and other debtors and creditors

In the context of this accounting, accounting accounts, issued for payment, and completeness of calculations.

The inventory results are detailed in help, which is a mandatory annex to the act.

The act summarizes the results of all inquiries.

When are they used?

During the inventory, inventory available tangible or intangible assets, securities, property and others. By comparing those listed in the accounting department and included in the inventory, that is, the existing inventory objects, what is missing or what is actually there, but does not pass through the accounting papers.

The act is drawn up after the end of the inventory and actual verification good, which is on the account of every financially responsible person.

How to fill in?

The acts must prescribe the date of drawing up, the full name of the materially responsible person. Columns about the composition of the commission, moreover, the absence of a member of the commission and his signature is strictly prohibited.

A prerequisite for correct design is the presence signature of the responsible person attending the check.

Without listing the nomenclature items for which inconsistencies have been identified, the act is entered into check results indicating the total amount of the checked values ​​and the shortage or surplus. If an explanation was prepared by the financially responsible person, then it is attached to the act.

Order, statement and act on the inventory of production waste; instructions for filling.

About the results

Such an act is generalized for the enterprise, includes the amount of shortages or surpluses... If the list of identified inconsistencies contains several items, then the appendix to the final act will be a list of discrepancies for the organization as a whole.

The act can be printed, or it can be filled in by hand, the main thing is that it does not contain any corrections, wipes, putty.

All signatures are required- members of the commission, as well as approval by the head.

There must of course be a date.

This document allows management to draw conclusions about the degree of trust in accounting employees and those who hold positions with material responsibility, as well as on punishment of those responsible if serious violations are identified.

Form 0504835 of the act on the results of the inventory.

Comparison sheet of inventory results.

Collation statement of the results of the inventory of fixed assets.

About the participation of proxies

Members of the commission who will put their signatures after checking the presence of valuables can only be reliable people with a spotless reputation, and they must, on duty, thoroughly know the entire nomenclature so that the materially responsible person cannot convince the members of the commission that they actually see another valuable material, part, equipment, securities, etc.

The Commission can express its disagreement with the results of the inventory.

The commission includes at least three people... This is a representative of the accounting department, a representative of the engineering service, if it is a plant, construction site or other large enterprise, or in a small firm any employee of the apparatus.

V small businesses any of the employees can be involved, in the absence of a separate specialist. If, immediately before the inspection, the employee included in the commission and specified in the order of the head cannot take part due to illness, business trip or otherwise, then another employee must be appointed instead.

Summary

Inventory is carried out according to timing, which are provided by law for each species. This work is serious, laborious, requiring attention and scrupulousness when reconciling the fact of availability and accounting.

Such checks discipline employees, and also provide an opportunity to bring close to ideal order in the accounting.

No one, except for unscrupulous or dishonest workers, is particularly annoyed by checks, this necessary work which can best be monitored and carried out by professionals familiar with all items.

Carried out by a prepared commission. It is appointed by the director of the company or senior manager. Based on the results of the inventory, the conclusion of the inventory commission is drawn up. We will provide a sample of it below.

The commission is formed by a special order. It indicates:

• Inventory item
• Basics for the procedure (reasons)
• Time frame for inventory
• Full name of the chairman of the commission and all its members
• Deadline for submission of documents with the results of the accounting

Therefore, each member of the formed commission should be involved (not nominally, but in fact) in the inventory. The absence of any of them will become the basis for invalidating the conclusion.

The members of the inventory commission are:

• representatives of the administrative apparatus of the enterprise
• other employees (from the departments of legal support, engineering and other structures)

Additionally, the team that is being formed may include employees of the internal audit department and members of an independent audit company. Personnel bearing financial responsibility are not included in the commission, but must be present at the check.

Reasons for assigning an inventory and forming a verification group:

• standard planned procedure
• control accounting
• replacement of a materially responsible employee, etc.

Each step of the commission has its own algorithm and is subject to the procedure established by the regulations.

Paperwork

Inventory is not only a list of the company's property and a check of papers, it is also the creation of an opinion on the procedure carried out. To comply with the regulations created. He describes in detail the order of registration of inventory items.

When property is subject to accounting, the document processing algorithm is as follows:

1. You should check the presence of items after the fact: recalculation, weighing or measurement of objects.
2. The information obtained is entered into the inventory list.
3. The results of the reconciliation of the actual conclusion are correlated with the accounting data and filled (with the reflection of differences) the corresponding form of the collation statement.
4. The results identified by the procedure are recorded in.

There is also the minutes of the meeting of the inventory commission. It is not included in the list of mandatory securities in Order No. 49, but is noted in clause 5.3 (the situation with a shortage or excess of the number of objects to be checked is described).

In court, such a protocol often becomes important. And its absence, or its presence without certification by a signature and affixing the date of filling from the members of the inventory commission may lead to the rejection of the company's claim, directed towards the employee for the collection of the shortage.

This happened in case No. 11-23913, considered in the Moscow City Court on August 14, 2013. Due to a violation of the rules for processing inventory documents, the plaintiff company was denied a claim against their system administrator.

Creation of the conclusion of the commission and its reflection in the accounting policy

If the checking group finds a surplus or shortage in the course of accounting, then it is obliged to create a list of discrepancies. Such a paper displays the indicators of only those assets for which discrepancies with the initial accounting indicators are revealed.

The report on the results of the audit is formed for all employees with an excess or underpayment who are financially liable.

So, inventory helps:

• check for correctness
• detect errors in reports
• write unaccounted objects under the report
• control the safety of tangible assets
• prevent or promptly identify violations, arrears and theft of property

Inventory conclusion occupies an important position in accounting policy. It is one of the analytical tools of the company's economy.

If there is an arrears, the inventory commission organizes a meeting. On it, the information found is analyzed and the reasons for the shortage are revealed. They ask for clarification on the situation. At the end of the meeting, a decision is made on the display of indicators in the accounting policy.

The value of the unaccounted property is deducted from the firm's balance sheet. Losses within the norm are approved by law and are reflected in the "Methodology". The write-off is carried out only by order of the manager of the company, as "production costs".

The deficiency in excess of the established norm is transferred to the responsibility of the relevant employees of the enterprise. from which the value of the lost property is recovered.

When the perpetrators are not found or the court refused to recover material damage, the shortage is reflected in the accounting as other expenses.

The value of the material surpluses revealed during the audit is calculated at the current market rates, added to the total income of the enterprise in the reporting year.

Algorithm of actions

The rules for the implementation of the check are stipulated in the corresponding Guidelines for the inventory of fin. obligations and property.

Preparation

• presence and correct execution of papers for main assets (inventory cards, books, etc.)
• location for the use of those. reports to main funds
• display in the documentation, and its availability

When papers are missing or defective, they must be requested, reissued or restored.

Also, before starting the inventory process, you should receive a receipt for the accounting and location of all objects. The receipt is written by the financially responsible employees.

Examination

At the onset of the day displayed in the order, the verification activity starts on the state of the main assets of the company.

The formed commission conducts an inspection of the funds, records data on the inspected objects in the corresponding inventories (form INV-1) for the inventory:

• title
• inventory number
• appointment
• performance indicators and those. specifications

When accounting for plots of land and construction objects, the presence of papers on the ownership of these buildings, structures and land by the company is checked.

Inventories of the results of the inventory are created in the amount of two pieces: the financially responsible personnel and the accountant.

When accounting for leased assets, another act is drawn up for the owner of the objects.

The procedure for drawing up an act based on the results of the inventory

When creating an act, it should be borne in mind that its official form was approved by the state, but enterprises are allowed to use the form according to their own development. Such paper is certified by at least two responsible people. Basic instructions for drawing up an act:

1. The reason for the creation of the act should be reflected at the top.
2. The members of the commission and its chairman are listed in mandatory alphabetical order.
3. You should detail the chain of events that served as the basis for the formation of the paper.
4. In the final part, conclusions are given and recommendations are described.

The inventory statement is obliged to take.

The procedure for drawing up an act

The act is the result of the verification activities of the commission. Its appearance is possible if there is an order from the manager of the firm on the appointment of an audit and the persons carrying it out.

When, at the end of the accounting, there are no differences between the actual indicators and registration information, then this is reflected in the corresponding protocol.

When an enterprise is conducted, then upon completion of the audit procedure, a financial inventory act is drawn up (often a document in form No. INV-15 is used). It records the results of the reconciliation of accounting indicators and the actual availability of finance in the company's accounts.

The role of the conclusion of the inventory commission is not only in the control and analysis of the assets and property values ​​of the enterprise. It is of great importance that the staff of the company conducts it. The system allows you to monitor both the company and employees of the status and activities of higher-level personnel. Helps to detect and prevent probable arrears of goods and other material values.

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Inventory report (sample filling)

Not only commercial companies are obliged to conduct an inventory, but also government agencies and organizations. Bodies of state power, local self-government, management of state extra-budgetary funds, state and municipal institutions, as well as some other legal entities exercising budgetary powers of recipients of budget funds, use special forms of accounting documents to register the results of the inventory. They were approved by Order of the Ministry of Finance No. 52n dated March 30, 2015.

The organizations and authorities listed above use special forms of inventory lists, draw up a list of discrepancies and an act on the results of the inventory. A sample of filling the latter is given below.

Form of the act on the results of the inventory

Registration of inventory results in authorities and institutions

The procedure for conducting an inventory in government bodies and institutions is in many ways similar to the procedure for conducting an inventory in commercial organizations. An order is issued, which appoints an inventory commission, preparatory measures are carried out, the responsible persons give receipts that the property assigned to them has been written off or capitalized, an inventory is carried out on the appointed day in the presence of all members of the commission and responsible persons.

But the results of the inventory are drawn up in other documents.

The procedure for drawing up an act based on the results of the inventory

According to the methodological instructions approved by Order 52n, Form No. 0504835 "Act on the Inventory Results" is drawn up on the basis of inventory lists (collation statements). This document is divided into three parts:

• header, which indicates the name and code of the document, the date of the document and the name of the economic entity that compiled it;
• meaningful, which reflects information about the inventory carried out (composition of the commission, objects, time of inspection and inventory results);
• drawing up, which contains the signatures of the members of the inventory commission with a decryption and indication of positions.

The act is drawn up by the inventory commission and signed by all of its members, after which it is submitted for approval to the head of the relevant institution or body.

If, as a result of the check, discrepancies were established between the accounting data and the actual state of the property, calculations, then the act on the results of the inventory must contain an attachment in the form of a statement of discrepancies (form 0504092). This statement shows the surpluses and shortages identified for the corresponding accounting object in their value and quantitative terms.

As an example, we have prepared an act based on the results of the inventory.

A sample of filling out an act on the results of the inventory

Today there are a large number of enterprises and organizations operating in different settlements and in various fields of activity. To carry out the work, various machinery, equipment, computers, furniture, and so on are used.

Of course, all of this has a certain value. In order to keep records of inventory items, inventory is in progress... This process is accompanied by the preparation of various documents that have a certain structure and provide people with information that they are interested in.

Definition

The inventory act of inventory items is one such document... It should be drawn up by a special commission on. Note that the document is drawn up in the form established by law, which is approved by the decree.

It is worth saying that this act is nothing more than a documentary confirmation about the presence of inventory items in a company or organization, its finances, as well as forms.

Despite the fact that such an act has an established form of drawing up, in some cases the documents may differ in content and structure. For example, such documents may include the following types of acts:

• about the inventory cash desk;
• about checking the debt of shortages and thefts;
• about investment materials;
• about the inventory of settlements with buyers, suppliers and other persons acting as creditors and debtors.

Thus, each of the documents of this nature corresponds to a form that has a prescribed form.

Peculiarities

Speaking about documents of this type, first of all, one should mention inventory forms... Without their use, it is impossible to correctly carry out the inventory process, which is carried out in accordance with certain rules and standards. It should be noted that each stage of this procedure is accompanied by special form having an approved form.

Let's try to figure out each of the documents that are needed to record the results of the inventory procedure in a company, organization or enterprise. Note that it is extremely important to study these documents. In this case, they will be filled in correctly.

Correct filling

In the event that the enterprise has inventory items, then the warehouses that are assigned to them, may periodically undergo an inventory process... It is worth saying that this process is complex and laborious.

It should be noted that it is associated with the fact that most often goods are presented in large quantities and in a wide range. The main task of the inventory procedure is to check for compliance of the number of indicators with their actual purpose.

In the event that the procedure for the inventory of commodity and material assets is carried out, then it is necessary to make filling out an act in accordance with the INV-4 form... It should be noted that this form has a "typical" appearance and can be used in the process of drawing up an act for the inventory of inventory items.

In addition, the document is applied if there has been a change of the person responsible for the values ​​in the organization. The procedure is performed during the transfer of all documents to the person who was appointed in charge.

In the inventories for material and commodity values, you must indicate a number of specific data... First of all, they include:

• the name of the product that was shipped;
• quantity and value of goods;
• date of shipment;
• number and list of documents that speak about accounting on accounts.

Due to the fact that this act is used in the process of inventorying the price of inventory items, then for various categories of goods it is necessary to draw up different acts - for inventory items, the payment date for which has not come, as well as for values ​​of the shipped type, which were not paid by the buyer on time.

If the company has inventory items that were not paid on time, then the name of the buyer should be indicated in the "Notes" item. The completion of the act is applied immediately before the shipment of valuables is performed.

This act, implying the implementation of an inventory of commodity and material values, must be in two copies... Note that the preparation of this document is carried out by people who act in the role of those responsible for conducting an inventory at an enterprise, organization or company.

At the final stage of drawing up the document must be signed... The first copy of the completed act remains directly with the financially responsible person, and the second is given to the accounting department.

When filling out acts implying the implementation of an inventory, it is necessary to observe a set of rules... It is on the correctness of their observance that the correctness of the procedure for drawing up this document depends. Here we are talking about following rules:

1. Acts must be filled in by hand or using computer technology, in specialized editors, and then printed.
2. In any case, the signature must be in ink or ballpoint pen.
3. The document must be free of any corrections or errors.
4. It is impossible that in the form of this act there are lines or columns that are not filled in.
5. Values ​​and their quantity should be indicated in the nomenclature, as well as in the units of measurement that are taken into account.

For the first time, faced with the need to carry out work on drawing up an act for inventory, you can use software... Today, there are a large number of specialized programs of this type that allow you to keep inventory records and, in general, to simplify the inventory process.

Documentation automation process

Due to the fact that mistakes when filling out such documents are made even by experienced specialists who have encountered such work many times, then those who have no experience, the probability of making a mistake is very high.

In order to significantly save your time on performing this procedure, you need to get rid of the errors that arise. To do this, it is recommended to use programs that imply filling out forms in automatic mode.

Such programs, as already noted, are presented in large numbers and have many advantages. Such advantages of using software products that provide the ability to automatically fill out inventory statements of inventory items include:

1. Automatic filling of documents.
2. Adding a seal and signatures (if necessary, send via e-mail).
3. The ability to create company letterheads with logos and payment details.
4. The ability to save the document in any electronic format of interest.
5. The ability to send the act by e-mail directly from the program.
6. Keeping inventory records of available goods that are of material value.

It should be noted that such software products are most often intended not only for the automatic production of documents. Using them, it is possible to carry out the management of an entire company or organization without any problems. In addition, these programs are often associated with a server.

Thus, having logged in on a computer or mobile device, it is possible through the Internet get the information you need or take any action... Note that the only condition in this case is the availability of Internet access.

Correctly approaching the issue of drawing up such a document as an act of inventories, there is an opportunity to keep a detailed record of all the property in the enterprise or in the company... Note that such programs also allow you to ensure the effectiveness of work with clients, staff, partners, and so on. Trade, financial and warehouse records will also be kept properly.

How to avoid complexities when drawing up

As already noted, in compiling this document, there may be errors in filling out the form... First of all, this is due to the fact that the person does not have enough work experience in this matter. As a result, the inventory process is very time consuming.

To avoid such a situation, you must have a specialist with work experience on the staff of your organization or company. Professionals know what nuances exist in solving this issue and, accordingly, will be able to draw up an act of inventory of inventory items for a minimum period of time, as well as in full compliance with the established norms.

If we are talking about a small organization, the staff of which does not have such a specialist, then you can always contact third-party companies that provide services for the preparation of documents. It is recommended to contact reputable companies. As a rule, you can always read a lot of good reviews about their activities.

In the event that a company values ​​its reputation, then its specialists will always be happy to provide customers with a competent and detailed answer to a question. Moreover, in most cases, the provision of advice is completely free... By calling the chosen company or personally visiting the office, the client will be able to receive the information he is interested in in full. Note that by communicating with a professional, you will immediately be able to determine his qualification skills.

As you can see, drawing up an inventory of inventory items is quite a difficult task... That is why, in order to avoid difficulties in solving this issue, it is necessary to approach it responsibly. Otherwise, during further work, many different problems and difficulties may arise that will need to be solved very quickly.

How is the inventory taking place when changing the financially responsible person? Details are in this video.

In public sector institutions, inventories are periodically conducted. The results of the checks carried out are displayed in special forms of accounting documentation.

Form 0504835 was approved by Order of the Ministry of Finance of the Russian Federation No. 52n of March 30, 2015. According to this legislative act, institutions to control the availability use special forms of inventories, sheets of discrepancies and acts of verification results.

Application of the act on the results of the inventory

The act on the results of the inventory of form 0504835 refers to the unified forms of primary accounting. It summarizes and reflects the results of the audit. The act reflects information on all established discrepancies with accounting data. These can be shortages, surpluses, damage to material values, as well as objects that do not belong to the "asset" group.

The procedure for conducting an inventory in institutions consists of several stages: an order is issued for the enterprise, preparatory measures are taken, receipts are taken from the materially responsible persons that all the values ​​assigned to them are recorded or written off, at the appointed time the check begins in the presence of all members commission and responsible person.

An act of the results of the inventory is drawn up after the verification of the compliance of the actual availability of goods and materials and property with the accounting data is carried out, the inventories are formed. Form of the act on the results of the inventory according to f. OKUD 0504835 can be downloaded or purchased in specialized stores.

The act is drawn up for each type of value:

1. Cash at the cash desk of the institution and in bank accounts.

For each object that is subject to inspection, the responsibility is borne by the materially responsible person appointed by the order of the institution.

The act of inventory results will be considered invalid without such documents as: an order to start inventory and appoint a commission; an inventory list with a detailed description of the values ​​to be checked; collation statements.

Features of the design f. 0504835

As a result of the inventory, inventories are formed for each accountable person, department and accounting account. The results of the check are combined in the form 0504835. You can download the forms of the Act on the results of the inventory on the form 0504835, the inventory list and the statement of discrepancies on the Internet.

The report of the results of the inventory is drawn up on the basis of all inventory lists. It consists of three parts:

• Details of the document - indicate the name and code of the form, the name of the entity that issued the act, the date of formation;
• Fixation of information about the conducted check - members of the commission, objects of inventory and results are indicated;
• Final registration - the signatures of all members of the inventory commission are put and deciphered, positions are indicated.

If during the inventory no deviations were found between the accounting data and the actually established availability, then the act f.0504835 is drawn up on the basis of the inventory lists.

In case of discrepancies, to act f. 0504835 collating statement is attached. It is formed only for those objects for which quantitative discrepancies with the accounting data have been identified. The sheet shows the detected discrepancies for each item, showing the surplus or shortage in quantity and amount. In this case, information from the statement of discrepancy is included in the audit results report.

The person in charge of the revealed discrepancies draws up an explanatory note, which must also be attached to the inventory results act.

Discrepancies between the actual and documentary availability of values ​​can be formed for several reasons:

• Defect discovered during verification;
• Re-grading;
• Errors in accounting and writing off materials and valuables;
• Errors in accounting and write-off;
• Theft.

The executed act is signed by all members of the inventory commission, the document is approved by the head of the institution. Based on the results of the audit, the head makes an appropriate decision: the shortage is recovered from the guilty person or is written off to the financial result of the current year, and the surplus comes.

A sample of filling out an act on the results of the inventory according to the form 0504835

See and download an example of filling out an act on the results of an inventory according to the OKUD 0504835 form:

Errors and corrections in the act

In the act on the results of the inventory, blots are not allowed, but mistakes can be corrected by observing certain rules. Inaccuracies in the information entered into the act are corrected by crossing out incorrect entries and putting the correct data above them. Corrections are agreed and signed by all members of the inventory commission and the materially responsible person. Unfilled lines in the document are crossed out.