Order of the Ministry of Finance of the Russian Federation of June 13, 1995. Guidelines for inventory

N 49

On approval of guidelines for the inventory of property and financial obligations

I order:

Cm. commentsto these Guidelines

Appendix

to the Order of the Ministry of Finance

1.1. Real Guidelines establish the procedure for conducting an inventory of property and financial obligations of the organization and registration of its results. Organization is hereinafter referred to as legal entities under the legislation of the Russian Federation (except for banks), including organizations whose main activities are financed from the budget.

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

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

In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records (under safekeeping, leased, received for processing), as well as property not taken into account for any reason, are subject to inventory.

The inventory of property is carried out according to its location and materially responsible person.

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

Instruction of the Ministry of Finance of the Russian Federation dated 04.08.1992 N 67 became invalid due to the publication of the Order of the Ministry of Finance of the Russian Federation of 29.08.2001 N 68n, which approved the new Instruction.

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

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

The regulation on accounting and reporting in the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation of December 26, 1994 N 170, became invalid due to the publication of the Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n, which approved the new Regulation.

For a question regarding the conduct of a mandatory inventory, see paragraph 27 Regulationson accounting and reporting in the Russian Federation, approved by order

when transferring the property of an organization for rent, redemption, sale, as well as in cases provided for by law 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. An inventory of fixed assets can be carried out once every three years, and library funds - once every five years. In areas located in the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their least remaining;

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

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

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

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

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

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

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

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

With a small amount of work and the presence in the organization audit commission carrying out inventories is allowed to be assigned to it.

2.3. The personal composition of permanent and working inventory commissions is approved by the head of the organization. The document on the composition of the commission (order, resolution, order (Appendix 1) is registered in the book for monitoring the implementation of orders for the inventory (Appendix 2).

———————————

The forms given in appendices 1 - 18 are exemplary.

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

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

2.4. Prior to checking the actual availability of property, the inventory commission must receive the latest receipts and expenditure documents or movement reports at the time of the inventory material assets And Money.

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

Financially responsible persons give receipts 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 that have come 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.

2.5. Information about the actual availability of property and the reality of the recorded financial obligations are recorded in the inventory lists or inventory reports in at least two copies.

———————————

In the future, inventory lists, inventory acts are called inventories.

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

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

2.7. The actual availability of property during the inventory is determined by mandatory calculation, weighing, measurement.

The head of the organization must create conditions that ensure a complete and accurate verification of the actual availability of property in deadlines(to provide labor force for weighing and moving goods, technically sound weighing facilities, measuring and control instruments, measuring containers).

For materials and goods stored in undamaged supplier packaging, the amount of these valuables can be determined on the basis of documents when mandatory verification in kind (on a sample) parts of these values. Determining the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

When taking inventory a large number weighted goods lists of plumb lines are kept separately by one of the members of the inventory commission and the financially responsible person. At the end of the working day (or at the end of the reweighing), the data of these statements are compared, and the verified total is entered into the inventory. Acts of measurements, technical calculations and statements of plumb lines are attached to the inventory.

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

2.9. Inventory lists can be filled in using computer and other organizational equipment, as well as manually.

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

The names of the inventoried values and objects, their number are indicated in the inventories according to the nomenclature and in the units of measurement accepted in accounting.

Write the number in words on each page of the description. serial numbers material assets and the total amount in natural indicators, recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) these values are shown.

Errors are corrected in all copies of the inventories by crossing out the wrong entries and putting down the correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the inventory commission and financially responsible persons.

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

On the last page of the inventory, a note should be made on the verification of prices, taxation and calculation of totals signed by the persons who carried out this verification.

2.10. The inventory is signed by all members of the inventory commission and financially responsible persons. 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.

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

2.11. Separate inventories are drawn up for property in safekeeping, leased or received for processing.

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

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

2.14. For registration of inventory, it is necessary to use the forms of primary accounting documentation on the inventory of property and financial obligations in accordance with appendices 6 - 18 to these Guidelines or forms developed by ministries, departments. In particular, when making an inventory of working livestock and productive animals, poultry and bee colonies, perennial plantations, nurseries, forms approved by the Ministry of Agriculture and food of the Russian Federation for agricultural organizations.

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

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

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

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

property and financial obligations

a) availability and condition of inventory cards, inventory books, inventories and other registers of analytical accounting;

b) availability and condition of technical passports or other technical documentation;

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

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

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

When making an inventory of buildings, structures and other real estate, the commission checks for the availability of documents confirming that the specified objects are owned by the organization.

It also checks for documents land, reservoirs and other objects natural resources owned by the organization.

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

Evaluation of the unrecorded objects identified by the inventory should be made taking into account market prices, and depreciation is determined by the actual technical condition of the objects with registration of information about the assessment and depreciation by the relevant acts.

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

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

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

Same-type items of household equipment, tools, machines, etc. of the same value, received at the same time in one of the structural divisions of the organization and recorded on a standard inventory card of group accounting, are carried out in inventories by name with an indication of the number of these items.

3.5. Fixed assets that at the time of the inventory are outside the location of the organization (on long-distance voyages, sea and river boats, railway rolling stock, motor vehicles; sent to overhaul machinery and equipment, etc.) are inventoried until they are temporarily retired.

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

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

A separate inventory is drawn up for the specified objects, in which a link is given to documents confirming the acceptance of these objects for safekeeping or for rent.

3.8. When taking inventory intangible assets need to check:

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

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

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

3.10. When checking the actual availability valuable papers installed:

correct registration of securities;

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

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

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

3.11. When storing securities in an organization, their inventory is carried out simultaneously with the inventory of cash on hand.

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

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

3.13. The inventory of securities deposited with special organizations (bank - depository - specialized depository of securities, etc.) consists in reconciling the balances of the amounts on the relevant accounting accounts of the organization with the data of statements of these special organizations.

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

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

3.16. Inventory of commodity - material assets should, as a rule, be carried out in the order of the location of the values in this room.

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

3.17. The commission, in the presence of the manager of the warehouse (storeroom) and other financially responsible persons, checks the actual availability of commodity and material assets by their mandatory recalculation, reweighing or remeasuring. It is not allowed to enter data on the balance of valuables in the inventory from the words of financially responsible persons or according to accounting data without checking their actual presence.

3.18. Commodity - material assets received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are credited according to the register or commodity report after the inventory.

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

3.19. In the event of a long-term inventory, in exceptional cases and only with the written permission of the head and chief accountant of the organization, in the process of inventory, material assets can be released by financially responsible persons in the presence of members of the inventory commission.

These values are recorded in a separate inventory under the name "Commodity - material values released during the inventory." An inventory is drawn up by analogy with documents for incoming commodity and material assets during the inventory. In expenditure documents, a mark is made signed by the chairman of the inventory commission or, on his behalf, a member of the commission.

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

These accounts must first be reconciled with other corresponding accounts. For example, on the account "Goods shipped", it should be established whether this account contains amounts whose payment is for some reason reflected on other accounts ("Settlements with different debtors and creditors", etc.), or amounts for materials and goods , actually paid and received, but listed on the way.

3.21. Inventories are compiled separately for commodity-material assets that are in transit, shipped, not paid on time by buyers and located in the warehouses of other organizations.

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

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

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

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

3.25. Low-value and wear-and-tear items that are in operation are inventoried at their location and financially responsible persons in whose custody they are located.

The inventory is carried out by inspecting each item. In the inventory, low-value and wearing items are entered by name in accordance with the nomenclature adopted in accounting.

When inventorying low-value and wearing items issued for individual use to employees, it is allowed to draw up group inventory records indicating in them the persons responsible for these items, on which personal cards are open, with their receipt in the inventory.

Items of overalls and table linen sent for washing and repair should be recorded in the inventory on the basis of statements - waybills or receipts of organizations providing these services.

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

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

For containers that have become unusable, the inventory commission draws up an act for write-off indicating the reasons for damage.

and deferred expenses

3.27. When inventorying work in progress in organizations engaged in industrial production, it is necessary:

determine the actual availability of backlogs (parts, components, assemblies) and unfinished manufacturing and assembly of products that are in production;

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

identify the balance of work in progress on canceled orders, as well as on orders that have been suspended.

3.28. Depending on the specifics and characteristics of production, before starting the inventory, it is necessary to put into warehouses all materials, purchased parts and semi-finished products that are unnecessary for the workshops, as well as all parts, assemblies and assemblies, the processing of which is completed at this stage.

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

Inventories are compiled separately for each separate structural unit (workshop, section, department) indicating the name of the backlog, stage or degree of their readiness, quantity or volume, and for construction - installation work- indicating the scope of work: for unfinished facilities, their stages, launch complexes, structural elements and types of work, calculations for which are carried out after their full completion.

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

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

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

3.32. For capital construction in progress, the inventories indicate the name of the object and the amount of work performed on this object, for each separate species works, structural elements, equipment, etc.

This checks:

a) is not listed as part of an unfinished capital construction equipment transferred for installation, but not actually started by installation;

b) the condition of mothballed and temporarily stopped construction facilities.

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

3.33. Special inventories are drawn up for completed construction facilities that are actually put into operation in whole or in part, the acceptance and commissioning of which are not formalized with proper documents. Separate inventories are also compiled for completed, but for some reason not put into operation objects. In the inventories, it is necessary to indicate the reasons for the delay in processing the commissioning of these facilities.

3.34. For objects stopped by construction, as well as for design - survey work for construction that has not been completed, inventories are drawn up, which provide data on the nature of the work performed and their cost, indicating the reasons for the termination of construction. For this, the appropriate technical documentation(drawings, estimates, cost estimates and financial calculations), acts of delivery of work, stages, logs of work performed at construction sites and other documentation.

3.35. The inventory commission on documents establishes the amount to be reflected in the account of deferred expenses and attributed to the costs of production and distribution (or to the appropriate sources of funds of the organization) within a documented period in accordance with the calculations and accounting policies developed by the organization.

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

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

3.37. Young cattle, breeding horses and working cattle are included in the inventory individually, indicating inventory numbers, nicknames, gender, suit, breed, etc.

Animals for fattening, young pigs, sheep and goats, poultry and other animal species recorded in a group order are included in the inventory according to the nomenclature adopted in the accounting registers, and an indication of the number of heads and live weight (weight) for each group.

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

and forms of documents strict accountability

3.39. The inventory of the cash desk is carried out in accordance with the Procedure for maintaining cash transactions in the Russian Federation, approved by the decision of the Board of Directors Central Bank of the Russian Federation dated September 22, 1993 N 40 and reported letter of the Bank of Russia dated October 4, 1993 N 18.

3.40. When calculating the actual presence of banknotes and other valuables at the cash desk, cash, securities and monetary documents(postage stamps, stamps state duty, promissory notes, vouchers to rest houses and sanatoriums, air tickets, etc.).

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

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

3.43. An inventory of funds held in banks on 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 bank statements.

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

3.45. The account "Settlements with suppliers and contractors" for goods paid for, but in transit, and settlements with suppliers for uninvoiced deliveries should be subject to verification. It is checked against the documents in accordance with the corresponding accounts.

3.46. For debts to employees of the organization, unpaid amounts of wages to be transferred to the account of depositors, as well as the amounts and causes of overpayments to employees are revealed.

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

3.48. The inventory commission, through a documentary check, must also establish:

a) the correctness of settlements with banks, financial, tax authorities, off-budget funds, other organizations, and structural divisions organizations allocated to separate balance sheets;

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

c) the correctness and validity of the amounts of receivables, payables and depositors, including the amounts of receivables and accounts payable for which the statute of limitations has expired.

and payments, estimated reserves

3.49. When inventorying the reserves of future expenses and payments, the correctness and validity of the reserves created in the organization are checked: upcoming payment vacations for employees; for the payment of annual remuneration for the length of service; for the payment of remuneration based on the results of the organization's work for the year; expenses for the repair of fixed assets; production costs on preparatory work due to the seasonal nature of production; forthcoming costs for the repair of rolled products and other purposes provided for by the legislation of the Russian Federation, regulations of the Ministry of Finance of the Russian Federation and industry specifics of the composition of costs included in the cost of products (works, services) approved in the prescribed manner.

3.50. The reserve for the forthcoming payment of the regular (annual) and additional leaves provided for by the legislation to employees, reflected in annual balance sheet, should be clarified based on the number of days of unused vacation, the average daily amount of expenses for the remuneration of employees (taking into account the established methodology for calculating average earnings) and mandatory contributions to the Fund social insurance Russian Federation, Pension Fund Russian Federation, State fund employment of the Russian Federation and health insurance.

3.51. Reserves created for the payment of annual remuneration for the length of service and based on the results of work for the year are specified in the same manner as for the reserve for the upcoming payment of vacations to employees. In the balance sheet as of January 1 of the year following the reporting year, there may be no data on the reserve for the payment of annual remuneration for long service if this payment is made before the end of the reporting year.

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

3.52. When inventorying the reserve for the repair of fixed assets (including leased facilities), it should be borne in mind that overreserved amounts are reversed at the end of the year.

In cases stipulated by industry-specific features of the composition of costs included in the cost of products (works, services), when the end repair work for objects with a long period of their production occurs in the year following the reporting year, the balance of the reserve for the repair of fixed assets is not reversed. Upon completion of the repair, the excess accrued amount of the reserve is credited to financial results reporting period.

3.53. In cases where, in an organization with a seasonal nature of production, the amount of expenses for servicing and managing production, included in the actual cost of products manufactured according to the standards established by the organization, exceeds the actual costs, the resulting difference is reserved as future expenses. The inventory commission checks the validity of the calculation and, if necessary, may propose to adjust the cost rates. There should be no balance at the end of the year on this reserve.

3.54. Reserve inventory doubtful debts created by an organization that applies the method of determining revenue from the sale of products (works, services) as goods are shipped (works, services are performed) and settlement documents are presented to the buyer (customer), is to verify the validity of amounts that are not repaid within the terms established by contracts , and are not backed by appropriate warranties.

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

4.1. Comparison statements are compiled for property, the inventory of which revealed deviations from the accounting data.

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

The amounts of surpluses and shortages of commodity and material assets in the collation statements are indicated in accordance with their assessment in accounting.

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

For values that do not belong to the organization, but are listed in the accounting records (located in safekeeping, rented, received for processing), separate collation statements are drawn up.

Comparison statements can be compiled both using computer and other organizational equipment, and manually.

and registration of inventory results

5.1. The discrepancies between the actual availability of property and accounting data identified during the inventory are regulated in accordance with the Regulations on Accounting and Reporting in the Russian Federation in next order:

The Regulation on Accounting and Reporting in the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation of December 26, 1994 N 170, became invalid due to the publication order Ministry of Finance of the Russian Federation of July 29, 1998 N 34n, which approved the new Regulation.

On the issue of reflecting the discrepancies identified during the inventory between the actual availability of property and accounting data, see paragraph 28 Regulationson accounting and financial reporting in the Russian Federation, approved by orderMinistry of Finance of the Russian Federation dated July 29, 1998 N 34n.

fixed assets, material values, cash and other property that turned out to be in excess are subject to capitalization and crediting, respectively, to the financial results of the organization or an increase in financing (funds) from a budgetary organization, followed by establishing the causes of the surplus and the guilty persons;

the loss of values within the limits approved in accordance with the procedure established by law is written off, by order of the head of the organization, respectively, to the costs of production and distribution of the organization or to a decrease in financing (funds) from a budgetary organization. Attrition rates can be applied only in cases of actual shortages.

The loss of valuables within the established norms is determined after offsetting the shortages of valuables with surpluses for sorting. In the event that, after the offset for sorting, carried out in the prescribed manner, there is still a shortage of values, then the norms natural loss should be used only for the name of the values for which the shortage is established. In the absence of norms, the decline is considered as a shortage in excess of the norms;

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

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

5.3. Mutual offset of surpluses and shortages as a result of regrading can be allowed only as an exception for the same audited period, from the same audited person, in relation to commodity and material assets of the same name and in identical quantities.

Financially responsible persons provide detailed explanations of the inventory commission about the admitted regrading.

In the event that, when offsetting shortages with surpluses for regrading, the value of the missing valuables is higher than the value of the valuables found in surplus, this difference in value shall be attributed to the guilty persons.

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

For the difference in value from regrading towards shortages, formed not through the fault of financially responsible persons, comprehensive explanations should be given in the protocols of the inventory commission about the reasons why such a difference was not attributed to the guilty persons.

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

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

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

Head of the Department of Methodology of Accounting and Reporting A.S. BAKAEV

to the Guidelines

property inventory

and financial obligations

ORDER N _____

(decree, order)

on ____________

(name of company)

from "__" _________________ 19

To conduct an inventory in __________________________________

an inventory commission is appointed (permanent,

working) consisting of:

1. Chairman (position, surname, name, patronymic) ______________

2. Members of the commission (position, surname, name, patronymic) ____________

__________________________________________________________________

Inventory is subject to __________________________________________

(property and financial liabilities)

__________________________________________________________________

Start inventory _________________________________

(date of)

and finish _________________________

(date of)

Reason for inventory __________________________________________

(control check, change

__________________________________________________________________

Financially responsible persons, revaluation, etc.)

Inventory materials to hand over to the accounting department __________________

No later than _____________________ 19

Supervisor

to the Guidelines

property inventory

and financial obligations

+—+——————+——-+———-+————-+——-+————+—————+—————-+————————————————-+———+——————+——-+

¦ N ¦ Name ¦Surnames¦ Order ¦Composition of inventory-¦Schedule-¦Name¦Start of inventory-¦End of inventory-¦ Mark on inventory results ¦Date ut- ¦Date of taking measures¦Mark¦
¦p/p¦inventory¦mat- +—-+——+ tarization¦ka in ¦inventory-¦rization (date) ¦tarization (date)+————————-+—————— ——+ assertion¦ by shortage ¦ ¦
¦ ¦ organizations, ¦real¦Date¦Number¦of the commission (fa-¦semi- ¦manual +———+——+———+——-+preliminary result¦final result¦result-+———+— ——+ ¦
¦ ¦ warehouse, pantry, ¦ answer- ¦ ¦ ¦ milia cut-¦ property ¦ according to¦ fact-¦according to¦ fact- +——+——————-+—-+——————— + comrade hand-¦repay- ¦transfer¦ ¦
¦ ¦ workshop, section ¦responsible ¦ ¦ ¦giver and member-¦order¦ ¦ order¦chesky ¦order ¦chesky ¦date ¦ amount ¦date ¦ amount ¦management ¦no non- ¦case in ¦ ¦
¦ ¦ etc. ¦ new persons ¦ ¦ ¦ new commissions) ¦ ¦ ¦ ¦ ¦ ¦ ¦ +———+———+ +———+———+ ¦ delivery ¦ consequence- ¦ ¦
¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ shortage ¦ surplus ¦ ¦ shortage ¦ surplus ¦ ¦ ¦ venous ¦ ¦
¦ ¦ ¦ ¦ ¦ organs ¦ ¦

¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ 11 ¦ 12 ¦ 13 ¦ 14 ¦ 15 ¦ 16 ¦ 17 ¦ 18 ¦ 19 ¦ 20 ¦ 21 ¦ 22 ¦
+—+——————+——-+—-+——+————-+——-+————+———+——+———+——-+——+———+———+—-+———+———+———+———+———+——-+

¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦

+—————————————+

"Book of control over the execution of orders"
about conducting an inventory
¦______________________________________¦
¦ ¦
¦ Started __ _________ 19__ ¦
¦ ¦
¦Finished __ _________ 19__ ¦
+—————————————+

to the Guidelines

property inventory

and financial obligations

Name _______________

(organizations)

ACT

CONTROL CHECK

INVENTORY OF VALUES

On the _______________________________________________________________

(name of organization, warehouse, pantry, workshop,

plot, etc.)

The inventory of valuables was carried out on "__" __________ 199_.

commission composed of:

Chairman ___________________________________________________________

members of the commission _________________________________________________

(surname, initials)

___________________________________________________

Control check carried out by _______________________________

(position, surname, initials)

Installed:

1. According to the inventory list, ____________ is available

names of property in the amount of ______________________________

II. Test Results

+——+————-+———————+————————+——————-+

¦Number¦Name ¦It appears according to the inventory-¦ In fact it turned out ¦Inspection results¦
¦ according to ¦values, ¦revision inventory ¦during the control check¦ (+ more, - less)¦
¦inscriptions¦exposed-+——+——+——-+——+——-+———+——+——+——-+

¦ ¦ control- ¦qty ¦price ¦amount ¦qty ¦price ¦amount ¦qty ¦price ¦amount ¦
¦ ¦ check ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ 11 ¦
+——+————-+——+——+——-+——+——-+———+——+——+——-¦
¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
+——+————-+——+——+——-+——+——-+———+——+——+——-¦
TOTAL ¦ x ¦ x ¦ ¦ x ¦ x ¦ ¦ x ¦ x ¦ ¦
+——+——+——-+——+——-+———+——+——+——-+

The person who carried out the audit

Chairman of the Inventory Commission

Members of the inventory commission

———————————

It is filled in during control checks of inventories of valuables in trade and public catering organizations.

to the Guidelines

property inventory

and financial obligations

+—+————+————+——-+———+———————+—————-+————————-+————+———+

N
¦p/p¦position of ¦checked ¦mother-¦maintaining ¦rization sheet¦ ¦checking ¦ministration¦person, ¦
¦ ¦ employee, ¦ organization, ¦ effectively ¦ control-+———-+———-+———-+——+————+————+ as a result- ¦ conducting-¦
¦ ¦product- ¦warehouse, cla-¦response- ¦noy ¦quantity¦ amount ¦quantity¦amount¦ shortage ¦ surplus ¦tatam cont-¦shego-¦
¦ ¦divided ¦dovoy, shop, ¦responsible- ¦checking ¦name-¦ ¦name-¦ +——+——+——+——+ roll ¦troll ¦
¦ ¦control¦section ¦nogo ¦ ¦ny ¦ ¦ny ¦ ¦if- ¦sum ¦if- ¦sum ¦check ¦check ¦
¦ ¦ check ¦ etc. ¦ faces ¦ ¦ ¦ ¦ ¦ ¦ quality ¦ ¦ quality ¦ ¦ ¦ ¦

¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ 11 ¦ 12 ¦ 13 ¦ 14 ¦ 15 ¦
+—+————+————+——-+———+———-+———-+———-+——+——+——+——+——+————+———+

¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦
¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦

+———————————-+

¦ Book of accounting of control checks ¦
"correct conduct"
"Inventory"
¦ ________________________________ ¦
¦ (name of organization) ¦
¦ ¦
¦Started __ ____________ 19__ ¦
¦Finished __ _____________ 19__¦
+———————————-+

to the Guidelines

property inventory

and financial obligations

to the Guidelines

property inventory

and financial obligations

to the Guidelines

property inventory

and financial obligations

to the Guidelines

property inventory

and financial obligations

I order:

1. Approve Guidelines for the inventory of property and financial obligations in accordance with the Appendix.

2. With the issuance of this Order, the letters of the Ministry of Finance of the USSR of December 30, 1982 N 179 "On the Basic Provisions for the Inventory of Fixed Assets, Commodity and Material Assets, Cash and Settlements" do not apply on the territory of the Russian Federation; March 27, 1984 N 51 "On supplementing the Basic Provisions for the inventory of fixed assets, inventory, cash and settlements"; November 10, 1987 N 212 "On supplementing the Basic Provisions for the inventory of fixed assets, inventory, cash and settlements."

Deputy Minister S.D.SHATALOV

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

Cm. Letter Ministry of Finance of the Russian Federation of August 19, 2004 N 07-05-14 / 217 On the procedure for conducting an inventory

Section 1. General Provisions

Section 2 General rules inventory

Section 3. Rules for Conducting an Inventory of Certain Types of Property and Financial Liabilities

Inventory of fixed assets

Inventory of intangible assets

Inventory of financial investments

Inventory of inventory items

Inventory of work in progress and deferred expenses

Inventory of animals and young animals

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

Calculation inventory

Inventory of reserves for future expenses and payments, estimated reserves

Section 4. Compilation of collation statements for inventory

Section 5. The procedure for regulating inventory differences and registration of inventory results

Annex 1. Order on the composition of the commission

Annex 2. Book of control over the implementation of orders for inventory

Annex 3. The act of control verification of the correctness of the inventory of values

Annex 4. Book of accounting for control checks of the correctness of the inventory

Annex 5. Statement of Inventory Findings

Annex 6. Inventory list of fixed assets

Appendix 7. Inventory Label

Annex 8. Inventory list of inventory items

Annex 9. Act of inventory of shipped goods

Appendix 10. Inventory list of inventory items accepted (delivered) for safekeeping

Annex 11. Act of inventory of materials and goods in transit

Annex 12. Act of inventory of unfinished repairs of fixed assets

Annex 13. Act of inventory of deferred expenses

Annex 14. Act of inventory of cash

Annex 15. Inventory list of securities and forms of documents of strict accountability

Annex 16. Act of inventory of settlements with buyers, suppliers and other debtors and creditors

Annex 17. Comparative statement of results of the inventory of fixed assets

Appendix 18

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

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER
dated 13.06.95 N 49

ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS

I order:

1. Approve Guidelines for the inventory of property and financial obligations in accordance with the Appendix.

Deputy Minister S.D. Shatalov

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

METHODOLOGICAL INSTRUCTIONS
FOR INVENTORY OF PROPERTY AND FINANCIAL LIABILITIES

1. General Provisions

1.1. These Guidelines establish the procedure for conducting an inventory of the property and financial obligations of the organization and registration of its results. The organization is hereinafter understood as legal entities under the legislation of the Russian Federation (except for banks), including organizations whose main activities are financed from the budget.

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

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

The inventory of property is carried out according to its location and materially responsible person.

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

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

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

when transferring the property of an organization for rent, redemption, sale, as well as in cases provided for by law when transforming a state or municipal unitary enterprise;
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 fixed assets can be carried out once every three years, and library funds - once every five years. In areas located in the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their least remaining;
when changing financially responsible persons (on the day of acceptance - transfer of cases);
when establishing facts of theft or abuse, as well as damage to valuables;
in case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;
upon liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations of the Ministry of Finance of the Russian Federation.

2. General rules for conducting an inventory

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

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

With a small amount of work and the presence of an audit commission in the organization, inventory can be assigned to it.

The composition of the inventory commission includes representatives of the administration of the organization, employees of the accounting service, and other specialists (engineers, economists, technicians, etc.). The composition of the inventory commission may include representatives of the internal audit service of the organization, independent audit organizations.

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

2.4. Before starting to check the actual availability of property, the inventory commission should receive the latest receipts and expenditure documents or reports on the movement of material assets and cash at the time of the inventory.

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

2.5. Information about the actual availability of property and the reality of the recorded financial obligations are recorded in the inventory lists or inventory reports in at least two copies.

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

2.7. The actual availability of property during the inventory is determined by mandatory calculation, weighing, measurement.

The head of the organization must create conditions that ensure a complete and accurate check of the actual availability of property on time (provide labor for weighing and moving goods, technically sound weighing equipment, measuring and control instruments, measuring containers).

For materials and goods stored in the undamaged packaging of the supplier, the quantity of these valuables can be determined on the basis of documents with mandatory verification in kind (for a sample) of a part of these valuables. Determining the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

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

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

2.9. Inventory lists can be filled in using computer and other organizational equipment, as well as manually.

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

The names of the inventoried values and objects, their number are indicated in the inventories according to the nomenclature and in the units of measurement accepted in accounting.

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

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

On the last page of the inventory, a note should be made on the verification of prices, taxation and calculation of totals signed by the persons who carried out this verification.

2.11. Separate inventories are drawn up for property in safekeeping, leased or received for processing.

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

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

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

Inventory of fixed assets

a) availability and condition of inventory cards, inventory books, inventories and other registers of analytical accounting;

b) availability and condition of technical passports or other technical documentation;

c) the availability of documents for fixed assets leased or accepted by the organization for storage. In the absence of documents, it is necessary to ensure their receipt or execution. If discrepancies and inaccuracies are found in accounting registers or technical documentation, appropriate corrections and clarifications must be made.

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

When making an inventory of buildings, structures and other real estate, the commission checks for the availability of documents confirming that the specified objects are owned by the organization. The presence of documents for land plots, water bodies and other objects of natural resources owned by the organization is also checked.

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

If the commission establishes that capital works (building up floors, adding new premises, etc.) or partial liquidation of buildings and structures (demolition of individual structural elements) are not reflected in the accounting records, it is necessary to determine the amount of increase or decrease in the book value of the object using the relevant documents and provide information about the changes made in the inventory.

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

3.5. Fixed assets that are outside the location of the organization at the time of the inventory (on long-distance voyages, sea and river vessels, railway rolling stock, motor vehicles; machines and equipment sent for overhaul, etc.) are inventoried until they are temporarily retired.

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

A separate inventory is drawn up for the specified objects, in which a link is given to documents confirming the acceptance of these objects for safekeeping or for rent.

Inventory of intangible assets

3.8. When inventorying intangible assets, it is necessary to check:

availability of documents confirming the rights of the organization to use it;
correctness and timeliness of reflection of intangible assets in the balance sheet.

Inventory of financial investments

3.9. During the inventory of financial investments, the actual expenditures in securities and authorized capitals of other organizations, as well as loans granted to other organizations are checked.

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

correct registration of securities;
the reality of the value of the securities recorded on the balance sheet;
safety of securities (by comparing actual availability with accounting data);
timeliness and completeness of the reflection in the accounting of income received from securities.

3.11. When storing securities in an organization, their inventory is carried out simultaneously with the inventory of cash on hand.

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

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

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

Inventory of commodity - material assets

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

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

3.17. The Commission, in the presence of the manager of the warehouse (storeroom) and other materially responsible persons, checks the actual availability of inventory items by their mandatory recalculation, reweighing or remeasuring. It is not allowed to enter data on the balance of valuables in the inventory from the words of financially responsible persons or according to accounting data without checking their actual presence.

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

3.19. In case of a long-term inventory, in exceptional cases and only with the written permission of the head and chief accountant of the organization in the process of inventory, inventory can be released by financially responsible persons in the presence of members of the inventory commission.

3.20. An inventory of inventory items in transit, shipped, not paid on time by buyers, located in the warehouses of other organizations, consists in checking the validity of the amounts charged on the relevant accounting accounts. On the accounts of accounting for inventory items that are not in the account of financially responsible persons at the time of the inventory (on the way, goods shipped, etc.), only amounts confirmed by properly executed documents can remain: for those on the way - settlement documents of suppliers or their other replacement documents, for shipped documents - copies of documents presented to buyers (payment orders, bills of exchange, etc.), for overdue documents - with mandatory confirmation by a bank institution; for those in the warehouses of third-party organizations - safe receipts reissued on a date close to the date of the inventory.

3.21. Inventories are compiled separately for commodity - material assets that are in transit, shipped, not paid on time by buyers and located in the warehouses of other organizations.

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

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

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

3.25. Low-value and wear-and-tear items that are in operation are inventoried at their location and financially responsible persons in whose custody they are located.

The inventory is carried out by inspecting each item. In the inventory, low-value and wearing items are entered by name in accordance with the nomenclature adopted in accounting.

When inventorying low-value and wearing items issued for individual use to employees, it is allowed to draw up group inventory lists indicating in them the persons responsible for these items, on which personal cards are open, with a receipt for them in the inventory.

Items of overalls and table linen sent for washing and repair should be recorded in the inventory on the basis of statements - waybills or receipts of organizations providing these services.

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

For containers that have become unusable, the inventory commission draws up an act for write-off indicating the reasons for damage.

Inventory of work in progress and deferred expenses

3.27. When inventorying work in progress in organizations engaged in industrial production, it is necessary:

determine the actual availability of backlogs (parts, components, assemblies) and unfinished manufacturing and assembly of products that are in production;
determine the actual completeness of work in progress (backlogs);
identify the balance of work in progress on canceled orders, as well as on orders that have been suspended.

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

Inventories are compiled separately for each separate structural unit (workshop, section, department) indicating the name of the backlog, stage or degree of their readiness, quantity or volume, and for construction and installation work - indicating the scope of work: for unfinished objects, their queues, starting complexes, structural elements and types of work, the calculations for which are carried out after their full completion.

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

3.31. For work in progress, which is a heterogeneous mass or mixture of raw materials (in the relevant industries), two quantitative indicators are given in inventories, as well as in collation sheets: the amount of this mass or mixture and the amount of raw materials or materials (by individual items) included in it composition.

The quantity of raw materials or materials is determined by technical calculations in the manner prescribed by industry instructions on planning, accounting and calculating the cost of products (works, services).

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

This checks:

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

b) the condition of mothballed and temporarily stopped construction facilities.

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

3.34. Inventories are drawn up for objects that have been stopped by construction, as well as for design and survey work for construction that has not been carried out, in which data are provided on the nature of the work performed and their cost, indicating the reasons for stopping construction. To do this, appropriate technical documentation (drawings, estimates, cost estimates), acts of delivery of work, stages, logs of work performed at construction sites and other documentation should be used.

Inventory of animals and young animals

3.37. Young cattle, breeding horses and working cattle are included in the inventory individually with indication of inventory numbers, nicknames, sex, color, breed, etc. Animals for fattening, young pigs, sheep and goats, poultry and other animal species recorded in a group order are included in the inventory according to the nomenclature adopted in the accounting registers, and an indication of the number of heads and live weight (weight) for each group.

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

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

3.39. Cash inventory is carried out in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 N 40 and the reported letter of the Bank of Russia of October 4, 1993 N 18.

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

Calculation inventory

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

3.46. For debts to employees of the organization, unpaid amounts of wages to be transferred to the account of depositors, as well as the amounts and causes of overpayments to employees are revealed.

3.48. The inventory commission, through a documentary check, must also establish:

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

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

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

Inventory of reserves for future expenses and payments, estimated reserves

3.49. When inventorying the reserves of future expenses and payments, the correctness and validity of the reserves created in the organization are checked: for the upcoming payment of vacations to employees; for the payment of annual remuneration for the length of service; for the payment of remuneration based on the results of the organization's work for the year; expenses for the repair of fixed assets; production costs for preparatory work due to the seasonal nature of production; forthcoming costs for the repair of rolled products and other purposes provided for by the legislation of the Russian Federation, regulations of the Ministry of Finance of the Russian Federation and industry specifics of the composition of costs included in the cost of products (works, services) approved in the prescribed manner.

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

3.52. When inventorying the reserve for the repair of fixed assets (including leased facilities), it should be borne in mind that overreserved amounts are reversed at the end of the year.

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

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

4. Compilation of collation statements for inventory

4.1. Comparison statements are compiled for property, the inventory of which revealed deviations from the accounting data.

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

The amounts of surpluses and shortages of commodity and material assets in the collation statements are indicated in accordance with their assessment in accounting.

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

For values that do not belong to the organization, but are listed in the accounting records (located in safekeeping, rented, received for processing), separate collation statements are drawn up.

Comparison statements can be compiled both using computer and other organizational equipment, and manually.

5. The procedure for regulating inventory differences and registration of inventory results

fixed assets, material values, cash and other property that turned out to be in excess are subject to capitalization and crediting, respectively, to the financial results of the organization or an increase in financing (funds) from a budgetary organization, followed by establishing the causes of the surplus and the guilty persons;
the loss of values within the limits approved in accordance with the procedure established by law is written off, by order of the head of the organization, respectively, to the costs of production and distribution of the organization or to a decrease in financing (funds) from a budgetary organization. Attrition rates can be applied only in cases of actual shortages.

The loss of valuables within the established norms is determined after offsetting the shortages of valuables with surpluses for sorting. In the event that after the set-off for sorting, carried out in the prescribed manner, there is still a shortage of valuables, then the norms of natural wastage should be applied only for the name of the valuables for which the shortage was established. In the absence of norms, the decline is considered as a shortage in excess of the norms; shortages of material values, money and other property, as well as damage in excess of the norms of natural loss, are attributed to the guilty persons. In cases where the perpetrators are not identified or the court refuses to recover from the perpetrators, losses from shortages and damage are written off as production and circulation costs for the organization or a decrease in financing (funds) for a budgetary organization.

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

5.3. Mutual offset of surpluses and shortages as a result of regrading can be allowed only as an exception for the same audited period, from the same audited person, in relation to inventory items of the same name and in identical quantities.

Financially responsible persons provide detailed explanations of the inventory commission about the admitted regrading.

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

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

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

Head of department
accounting methodology
accounting and reporting
A.S. Bakaev