The facts of theft, abuse or damage. Regulatory regulation of inventory taking in organizations

Inventory is a check of the availability of the organization's property and the state of its financial obligations as of a certain date by comparing actual data with accounting data. This is the main way to actually control the safety of property values and funds. The main purpose of the inventory is to identify the actual presence of the property of the enterprise and compare it with the accounting data. Inventory is carried out by recounting, measuring, weighing material values: in warehouses (warehouses of raw materials, food, fuels and lubricants, finished products, goods; pharmacies, libraries, etc.). in production, on retail space, at the checkout.

In this case, the following accounting objects are subject to inventory: fixed assets, inventories, finished products, goods in the retail network, cash, securities and monetary documents.

Also, taking an inventory helps to achieve a number of side goals:

control over the implementation of the rules to ensure the safety of inventory,

identification of inventory items with an expired or expiring shelf life; spoiled

identification of unused material assets for the purpose of their implementation.

Inventories can be solid (complete) or selective (partial). Also, inventories are divided into planned (carried out on schedule) and sudden.

Requirements for taking inventory:

surprise (for a financially responsible person),

commission (carried out by a commission),

reality (real recalculation of the inventoried property),

continuity,

obligatory participation of the materially responsible person.

When an inventory is assigned

The number of inventories per year, the time of their conduct, inventory objects are established by the head of the enterprise in the order on accounting policy or by a separate order. In addition, the current legislation provides for cases of mandatory inventory (clause 2 of article 12 of the federal law of November 21, 1996 No. 129-FZ "On accounting"):

annually in the fourth quarter before the preparation of the annual financial statements,

when selling property, renting it out,

when changing the materially responsible person,

when revealing the facts of theft, abuse or damage to property,

after a natural disaster, fire, accident, etc.

upon reorganization or liquidation of an enterprise.

It is advisable to appoint a sudden inventory if there is data:

about the facts of consumer fraud,

about the facts of appropriation of values,

on the facts of the manufacture of unrecorded products,

about the facts of unaccounted sales,

on the facts of destruction of property, etc.

Preparing for inventory

The inventory is organized on the basis of a written order from the head of the organization. For its implementation, a commission of at least three people is created. The composition of the commission may, in particular, include specialists of the required profile (accountant, commodity expert, technologist), representatives of the internal control service of the enterprise. When taking an inventory as part of a documentary audit, a representative of the audit team is usually included in the commission. If the inventory is carried out at the initiative of law enforcement agencies, then their representative may be present during its conduct, but is not included in the commission. The presence of all members of the commission during the direct recount of the property is mandatory, the absence of at least one of them may serve as a basis for recognizing the results of the inventory as invalid. The presence of a financially responsible person is also required. Even in the case when the materially responsible person is under arrest, law enforcement agencies ensure his delivery, otherwise the results of the inventory will not have legal effect.

The inventory commission is responsible for:

for the timeliness and compliance with the inventory order in accordance with the order of the head of the enterprise,

for the completeness and accuracy of entering data on the actual balances of inventories in the inventory,

for the correctness of the indications in the inventories of the distinctive features of inventory items (type, grade, brand, size, article, etc.),

for the correctness and timeliness of registration of the inventory results.

Before the start of the inventory, the commission:

receives from the accounting department credentials (book balances) on the availability of checked inventory,

checks weighing and measuring equipment,

seals all places of storage of material values (so that the materially responsible person does not have the opportunity to hide the surplus; if the inventory is sudden, then the materially responsible person learns about its beginning only at this stage),

invites the financially responsible person to take into account all unpost-posted receipts and expenditures; the chairman of the commission signs on each of these documents (so that later new ones do not appear accidentally),

at the enterprise retail- removes the cash register and determines the proceeds of the current day,

takes away from the materially responsible person a receipt on readiness for comparison of balances (that all incoming and outgoing documents have been carried out and there is no property located separately in other storage places)

During economic activity many organizations are faced with shortages and losses from property damage. By material assets, we mean such property of the organization as: fixed assets, materials and stocks, finished products, goods, cash and other tangible assets.

Deficiencies may arise in connection with the abuse of financially responsible persons, theft, accounting errors when receiving and shipping material assets, natural loss and other factors.

In trading companies, there is often "misgrading", leading to the emergence of surpluses of some goods and shortages of others.

Identification of shortages can occur in the process of procurement of material values, their storage, movement, sale, as well as during inventories.

It should be remembered that one of the most important tasks of maintaining accounting at the enterprise, is the control over the efficiency of the use of resources and the safety of the organization's property.

The responsibility for the rational use of the organization's resources rests with those employees who work with these resources and bear financial responsibility for them. At the same time, the accounting department provides control over the movement and consumption of material assets, the compliance with the business transactions current legislation, timely taking of inventories to confirm the remnants of inventories and other tangible assets.

How to find a shortage in a timely manner? What to do with re-grading? Do I need to include amounts transportation costs and customs duties in the value of the written off goods?

In our article we will try to give answers to these and other questions arising in connection with the peculiarities of accounting and tax accounting shortages and losses from damage to material values.

Inventory is an accountant's best friend

In accordance with Article 12 of the Federal Law "On Accounting" dated 21.11.96 N 129-FZ, as well as on the basis of clause 26 of the Regulations on accounting and accounting statements in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n, to ensure the reliability of the accounting data and financial statements of the organization are obliged carry out an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

Mandatory inventory is carried out in the following cases:

when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;
before drawing up the annual financial statements (except for property, the inventory of which was carried out not earlier than October 1 of the reporting year).
when changing financially responsible persons;
when identifying facts of theft, abuse or damage to property;
in other cases stipulated by the legislation of the Russian Federation.

With the exception of mandatory inventories, the organization independently establishes by order of the head:

The number of inventories in the reporting year;
Dates of inventories;
List of assets and liabilities to be inspected, etc.

The surplus identified in the inventory process is attributed to financial results in the amount of the market value of the discovered property.

If shortages were identified during the inventory process, then the amount of the shortages refers to:

on the costs of production or circulation - within the limits natural loss(see Appendix 1);
at the expense of the guilty persons - in excess of the norms of natural attrition;
to other expenses of the organization - in cases where the guilty persons have not been identified or the court refused to recover losses from them.

Data on the actual availability of goods and materials is entered into the inventory list of goods and materials in the form INV-3.

Deviations identified during the inventory between accounting data and the actual availability of values are reflected in collation statement INV-19.

Columns 12-17 of this statement reflect information adjusted in connection with the detection of errors in the inventory of goods and materials.

Columns 18-23 need to reflect information about overlapping surplus shortages due to re-grading.

Note:in accordance with clause 5.3Methodical guidelines for inventory of property and financial commitments approved by the Order of the Ministry of Finance dated 13.06.1995. No. 49, offsetting surpluses and shortages as a result of re-grading can only be allowed as an exception for the same audited period, for the same audited person, in relation to goods and materials of the same name and in identical quantities.

Columns 24-26 INV-19 reflect the final data on the surplus. Columns 27-32 - summary data on shortages.

The final data on the inventory carried out is reflected in the statement INV-26 "Results of the statement of accounting for the results revealed by the inventory."

Order documenting writing off shortages and surpluses

Write-off of shortages and losses from damage to valuables must be justified and confirmed by appropriate documents.

The procedure for writing off losses from shortages within the limits of natural loss rates must be approved accounting policies enterprises.

Natural loss can be written off only after taking an inventory based on the corresponding calculation. The calculation is made by the accounting department with the participation of financially responsible persons. After drawing up, the calculation is checked by members of the inventory commission, and then approved by the head of the organization.

Note:natural loss rates do not apply to piece goods, as well as to goods arriving in trade organization packaged.

The shortage of goods within the limits of natural loss, revealed during the inventory, is written off from the financially responsible person.

Note:Write-off commodity losses is drawn up by acts of unifiedforms TORG-6(container curtains),TORG-7(register of goods and materials requiring a curtain of containers),TORG-15(damage, battle, scrap of goods and materials),TORG-16(write-off of goods),TORG-20(part-time work, sorting, repackaging of goods),TORG-21(bulkhead of fruits and vegetables).

If the amount of the shortfall exceeds the rate of natural attrition, it is necessary to conduct an official investigation in order to determine the presence or absence of persons responsible for the shortage. Such an investigation can be carried out by an inventory commission.

A well-grounded decision to write off the shortage in excess of the norms of natural loss as expenses, or to attribute it to the guilty persons, is made by the head.

A document that can confirm the absence of the guilty persons may be, for example, a court acquittal, a decision to suspend a criminal case, etc.

Surplus accounting

For accounting purposes, the surplus identified by the organization is included in other income.

The cost of the surplus is determined on the date of the inventory and must be documented or expertly confirmed.

When posting the identified surpluses on the basis of the data reflected in the inventory sheets, an accounting statement is drawn up containing the following entries:

Dt account accounting of goods and materials(01, 07, 10, 41, 43) Account CT 91.1 "Other income" - surplus goods and materials identified during the inventory were recorded.

The surplus revealed during the inventory can be used by the organization in further economic activities.

If in the future the surplus is written off to production, the cost of which they were capitalized, is reflected in the debit of cost accounting accounts.

For example: Account debit 20 10 "Materials".

When selling surplus inventories, their cost is included in other expenses:

Account debit 91.2 10 "Materials".

When selling surplus goods, the cost is charged to the cost of goods sold:

Account debit 90.2 "Cost of sales" Account credit 41 "Goods".

Note:capitalized surplus in the form of fixed assets is amortized in general order from the 1st day of the month following the month of accepting the object for accounting

Shortage accounting

Discovered deficiencies are reflected in the accounting records as of the date of the inventory.

If a shortage is identified, the accountant draws up a certificate-calculation for the amount of the identified shortage with the following entries:

Account debit 94 "Shortages and losses from damage to valuables" Credit of inventory accounts of goods and materials (01, 07, 10, 41, 43, 50)- the amount of the identified shortage is reflected .

If the amount of the shortfall does not exceed the norms of natural loss, the costs for it are taken into account as part of the costs of production and circulation. For example:

Account debit 20 "Main production" Account credit 94 "Shortages and losses from damage to values"- the shortage was written off within the limits of natural loss norms.

If the amount of the shortfall is recovered from the guilty persons (including in excess of the norms of natural attrition), postings are made:

Account debit 73 "Settlements with personnel for other operations" Account credit 94 the shortage was written off at the expense of the guilty person.

In cases where the guilty persons are not identified or the court refused to recover losses from them, as well as in the event of a shortage due to force majeure, the costs of the shortage are related to other expenses of the organization.

For example:

Account debit 91.2 "Other expenses" Credit account 94 "Shortages and losses from damage to values" - the shortage caused by force majeure has been written off.

In accordance with clause 5.2 of the Guidelines for the inventory of property and financial obligations, when writing off shortages and damage in excess of the norms of natural loss, the enterprise must have the following documents:

decisions of investigative or judiciary confirming the absence of the guilty persons;
or refusal to recover damages from the perpetrators;
or conclusion on the fact of damage to valuables received from the department technical control or relevant specialized organizations (quality inspections, etc.).

Note:in accordance with clause 58 of the methodological guidelines for the accounting of inventories, shortages and damage to materials are accounted for according to actual the cost price, which includes the cost of missing and damaged materials, duties and fees and the amount of transport and procurement costs, in the proportion related to missing and damaged materials /

Tax accounting of surplus

The surplus revealed as a result of the inventory shall be recognized as part of the income of the organization.

In accordance with clause 20 of article 250 of the Tax Code of the Russian Federation, non-operating income of a taxpayer is recognized as income in the form of the cost of surplus inventories and other property, which are revealed as a result of an inventory.

Assessment of income of property received free of charge is based on market prices (excluding VAT and excise taxes), determined taking into account the provisions of Article 40 of the Tax Code of the Russian Federation, but not lower residual value- for depreciable property and not less than the cost of production or acquisition - for other property. Information on prices must be confirmed by documents or by an independent assessment (clause 8 of article 250 Tax Code).

This approach to assessing the surplus was set out in the letter of the Ministry of Finance dated 20.05.2010. No. 03-03-06 / 1/338.

In this case, as the market price, you can use the purchase price of similar goods in the same period in which the inventory was carried out. This position of the taxpayer will not raise objections from the Ministry of Finance (letter of the Ministry of Finance dated 12.08.2011 No. 03-03-06 / 1/478).

The Tax Code does not contain instructions for accounting for misgrading and the possibility of covering shortages with surpluses in connection with it. Accordingly, since the procedure for conducting inventories tax legislation is not regulated, accounting rules should be used for the purpose of calculating income tax.

This position was expressed in the Resolution of the Ninth Arbitration appellate court from 24.11.2008 No. 09AP-14267/2008-AK in case No. A40-32554 / 08-129-101.

If you use accounting rules, then when taxing profits, the difference between surpluses and shortages during re-grading will be included in the organization's income.

Note:using the above approach to reflecting the results of the inventory when re-grading may not be approved by tax authorities... In this case, the taxpayer will have to defend his position in court.

Surplus in the form of fixed assets for tax purposes is recognized as depreciable property. The initial cost of such property will be the market value of this property, reflected in the non-operating income.

Depreciation for such facilities is charged in accordance with the generally established procedure from the 1st day of the month following the month in which the facility was put into operation.

In this case, the taxpayer cannot exercise the right to a depreciation bonus in accordance with clause 9 of article 258 of the Tax Code of the Russian Federation, since he has no expenses in the form capital investments for the creation and acquisition of such an object. The Ministry of Finance adheres to a similar position in its letter dated December 29, 2009. No. 03-03-06 / 1/829.

Tax accounting of shortages

The identified deficiencies are reflected in tax accounting in accordance with the provisions of the Tax Code.

If the identified shortages do not exceed norms of natural loss, then in accordance with subparagraph 2 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation, to material costs for tax purposes, losses from shortage and (or) damage during storage and transportation of inventories are equated within the limits of the normal loss approved in okay established by the Government of the Russian Federation (see Appendix 1).

Note:provisionsNcRF not provided attribution to material costs of losses from shortage and (or) damage during storage and transportation of goods and materials within the norms of natural loss, determined in the manner prescribed by local taxpayer acts(letter from the Federal Tax Service dated 30.07.2010 No.16-15/[email protected]).

If the amounts of the identified shortages are recovered from the perpetrators, then the organization has non-operating income in accordance with clause 3 of article 250 of the Tax Code of the Russian Federation.

Such income is recognized at the moment the employee admits his guilt or at the time the court decision enters into force in accordance with clause 4 of clause 4 of article 271 of the Tax Code of the Russian Federation.

At the same time, the Tax Code does not directly indicate whether the amount of such a shortfall is included in expenses that reduce taxable profit. However, the amount of the shortfall itself reduces economic benefits enterprise and inherently is an expense.

In accordance with clause 1 of article 252 of the Tax Code of the Russian Federation, the taxpayer reduces the income received by the amount of expenses incurred, if they are justified and documented.

Documents confirming the expenses of the organization in connection with the shortage may be:

inventory statements;
acts confirming the shortage;
the conclusion of the commission investigating the shortage;
employee explanatory note.

Collecting all required documents, the amount of the shortfall can be fully accounted for in the composition of expenses. This position is confirmed by a letter from the Ministry of Finance dated 17.04.2007. No. 03-03-06 / 1/245.

In the event of a shortage due to force majeure, in the absence of the guilty persons or in the case of the court's refusal to recover damages, the costs of the shortage are taken into account in the composition non-operating expenses organizations.

In accordance with clause 5, clause 2 of article 265 of the Tax Code, losses incurred by the taxpayer in the reporting (tax) period are equated to non-operating expenses, including in the form of a shortage of MC in production and in warehouses, at trade enterprises in the absence of guilty persons, as well as losses from theft, the culprits of which have not been identified. In these cases, the absence of the perpetrators must be documented. confirmed authorized body state power.

In his letter dated 27.08.2010. No. 03-03-06 / 4/81 The Ministry of Finance confirmed that with documentary confirmation (in accordance with subparagraph 5 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation) the fact absence guilty persons by the authorized public authority, for the purpose of calculating income tax, the taxpayer maybe reduce the income received by the amount of non-operating expenses in the form of losses from theft.

In the absence of documentary evidence of the absence of the guilty persons, expenses in the form of shortages are not included in expenses for tax accounting purposes.

Note:transportation costs, customs duties and fees in the part attributable to the shortage of goods in excess of the norms of natural loss, not taken into account for the purposes of taxation of profits, since they do not meet the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, as well as the shortage of goods (see subparagraph 2 of paragraph 7 of Article 254 of the Tax Code of the Russian Federation, paragraph 2 of the Letter of the Ministry of Finance of Russia dated 10.08.2005 N 03-03-04 / 1/160).

Inventory is carried out in cases established by regulatory legal acts(mandatory inventory), and in other cases.

Mandatory inventory is carried out by all organizations, regardless of their organizational and legal form and applied tax regimes in each of the following cases (clause 27 of the Regulation on accounting and financial reporting, part 3 of article 11, part 1 of article 30 of the Federal Law of 06.12.2011 N 402-FZ, clause 38 of PBU 4/99) :

Before drawing up the annual financial statements (except for assets, the inventory of which was carried out in the IV quarter of the reporting year);

When changing financially responsible persons (in relation to property held in custody by the financially responsible person);

Upon revealing the facts of theft, abuse or damage to property, when it is necessary to establish the name and quantity of stolen (damaged) property or property in respect of which cases of abuse are allowed (recorded);

In case of natural disaster, fire or other emergencies;

Upon liquidation or reorganization of an organization.

EXAMPLE

Sellers are responsible for the goods entrusted to them, cashiers - for cash in the cash register, storekeepers - for property in warehouse storage, etc.

Thus, the fact that an agreement on full material liability has been concluded with an employee is irrelevant in determining the limits of his liability for damage caused to the property of the employer, which was not entrusted to the employee under the relevant agreement.

Mistake 2. Bringing the employee to full financial responsibility for damage to the values entrusted to him.

Continuing the topic of what the employee should and should not bear full financial responsibility for, with whom an agreement on full financial responsibility has been concluded, let us clarify that responsibility in full according to paragraph 2 of part 1 of Art. 243 of the Labor Code of the Russian Federation can be assigned to an employee precisely for a shortage of property that was entrusted to him, and not for damage to such property.

YOU MUST KNOW IT

Some employers, faced with such a problem, specifically include in the full liability agreement a condition that the employee undertakes to compensate for the damage in full, including in the event of damage to the property entrusted to him. However, we recall that this condition will not have any value, since it worsens the position of the employee in comparison with the norms provided for by law, in particular paragraph 2 of Part 1 of Art. 243 of the Labor Code of the Russian Federation, and is not applicable

As practice shows, not all employers are aware of this. And, as a result, they require the employee to compensate for the damage caused in excess of his average earnings, in full to reimburse the costs of repairing or replacing property damaged or damaged through the employee's fault.

Please note: in such cases, the employee compensates the employer for damage strictly within the limits of his average earnings, unless there are other grounds for bringing him to full financial responsibility (causing damage while intoxicated, deliberately, in connection with an administrative violation, etc. ).

Error 3. Recovery of damage for the shortage without taking an inventory of the property.

Until recently, an inventory was mandatory in all cases when the facts of theft, abuse or damage to property were identified.

However, on January 1, 2013, a new one came into force. the federal law dated 06.12.2011 No. 402-FZ "On accounting", which does not provide for cases of mandatory inventory and, accordingly, mandatory inventory when an employee is held liable.

IMPORTANT!

If a shortage is found, the employer is obliged to demand from the employee a written explanation of the reasons for the damage. In case of refusal or evasion of the employee from the submission of the specified explanations, a corresponding act is drawn up

Obviously, before making any demands on the employee, you need to make sure that these claims are justified and did not arise out of the blue. Moreover, the employer needs to be prepared for the fact that in court it will be required to provide evidence of damage, to confirm the fact of shortage of property.

As a rule, such damage can only be confirmed by the results of an inventory of the property entrusted to the employee. In this case, the results of the inventory will not be taken into account if it is carried out with violations.

In accordance with Art. 247 of the Labor Code of the Russian Federation, before making a decision on compensation for damage by the employee, the employer is obliged to conduct an inspection to establish the amount of damage caused and the reasons for its occurrence. For this, a separate commission may be created, which, along with other specialists, may include members of the inventory commission.

Mistake 4. Recovery of the damage caused by the employee in the amount exceeding the direct actual damage.

Everyone knows that it is impossible to recover lost profits from an employee, and even more so moral damage, since according to Art. 238 of the Labor Code of the Russian Federation, the employee compensates the employer only for direct actual damage caused to him.

IT IS FORBIDDEN!

To recover lost profits and moral damage from the employee

But the direct actual damage caused by the employee must be correctly calculated. And practice shows that sometimes employers demand from an employee much more than what is required - either by mistake, or deliberately.

Of course, if it comes about the lack Money, it is difficult to make a mistake in calculating the amount to be collected from the employee. But if this is not money, but some other property that was entrusted to the employee and was lost to him, you need to remember the following.

In accordance with Art. 246 of the Labor Code of the Russian Federation, the amount of damage caused to the employer as a result of a shortage of property is determined by actual losses calculated based on market prices in effect in the area on the day of damage, but not lower than the value of the property according to accounting data, taking into account the degree of deterioration of this property.

It is clear that over time, any property usually loses its initial cost, and for the employer, naturally, under such circumstances it would be more profitable to collect from the employee the initial value of the property. Meanwhile, the law does not provide such a right to the employer, unequivocally saying that the damage caused must be determined at the current prices at the time of the damage.

At the same time, as stated in clause 13 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated November 16, 2006 No. 52 "On the application by courts of legislation regulating the material liability of employees for damage caused to the employer" ( hereinafter - Resolution No. 52), in the event that it is impossible to establish the day of the damage, the employer can calculate the amount of damage on the day it was discovered, and in fact - on the day the shortage was discovered.

By the way, for the same reason, the employer's claim for compensation for damage will not be satisfied in a larger amount, and the employee's claim - in a smaller amount, if at the time of the consideration of the case in court, the amount of damage caused to the employer by the loss of property changes due to an increase or decrease in market prices ...

YOU MUST KNOW IT

The employer has the right to apply to the court in disputes for compensation of the employee for the damage caused within one year from the date of discovery of such damage

Error 5. Recovery of the damage caused without taking into account the circumstances precluding the employee's financial liability.

Lack of property is not yet a reason to demand full compensation from the employee for the damage caused. First, you need to make sure that it is the employee who is to blame for the damage. After all, as you know, the employee is not obliged to compensate the employer for the damage that arose through no fault of his, even if such damage was caused to the property, for the safety of which the employee is responsible on the basis of a full liability agreement or a one-time document.

Of course, the employee is obliged to take good care of the property of the employer and, moreover, to immediately inform him or his immediate supervisor about the occurrence of a situation that poses a threat to the safety of such property. (Article 21 of the Labor Code of the Russian Federation). But the employer must immediately respond to such messages from the employee. It happens that the damage occurs as a result of inaction and negligence of the employer, and the employee is ultimately held liable.

EXAMPLE

A classic case: a storekeeper, having discovered a malfunction of the door locks, turned to the management with a request to replace the locks with new ones. The request was heard, but the locks were not replaced. As a result, during off-hours, unknown persons entered the warehouse without hindrance and stole valuable property. Who do you think they will try to prosecute for the damage caused? Of course, the storekeeper!

Our reference

Force majeure is understood as such extraordinary and unavoidable circumstances, in the event of which the employee, for objective reasons, cannot ensure the integrity and safety of the material assets entrusted to him and, accordingly, cannot be found guilty of causing damage to the employer. Natural disasters (floods, earthquakes) or, for example, military operations ( Art. 401 Civil Code RF).

Regarding normal business risk, refer to Clause 5 of Resolution No. 52... The Plenum of the Supreme Court of the Russian Federation clarified that the actions of an employee that correspond to modern knowledge and experience can be attributed to the normal economic risk, when the set goal could not be achieved otherwise, the employee properly fulfilled the tasks assigned to him job duties, showed some degree of care and discretion, took steps to prevent damage, and were at risk material values, not the life and health of people.

The concept of extreme necessity is also not disclosed in the Labor Code of the Russian Federation. But taking into account those definitions that are characteristic of civil and criminal legislation, it is logical to assume that an employee who is forced to cause damage to the employer in order to prevent even greater material damage or save others cannot be brought to financial responsibility.

For example, during a fire, an employee helped his injured colleagues to get out of a burning building, and for this reason could not ensure the safety of the property entrusted to him.

The employer does not have the right to demand from the employee compensation for the damage caused if such damage was also caused under conditions of necessary defense, when, for example, under the threat of reprisals, the employee was forced to give the money from the cash desk or other property of the employer entrusted to him to an armed robber.

YOU MUST KNOW IT

Damage due to force majeure, normal economic risk, extreme necessity or necessary defense, as well as the employer's failure to fulfill the obligation to ensure proper conditions for the storage of property, is recognized as a circumstance that excludes the employee's financial liability

But an employee who approximately performs his job duties may not even guess that the alarm, for example, has not worked for a long time, the door locks are reliable, but not only he has the keys to them, but also other persons who have permission to guarded premises, etc. If something happens in such a situation, it will not always be appropriate and fair to make claims against the employee.

Thus, the employer's failure to fulfill the obligation to ensure proper conditions for the storage of property entrusted to the employee may serve as a basis for refusing to satisfy the employer's requirements, if this was the cause of damage (clause 5 of Resolution No. 52).

When conducting an inspection on the fact of a shortage of property by an employee, use Methodical guidelines inventory of property and financial obligations, approved. by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49

Keep in mind that damage caused by force majeure, normal business risk, extreme necessity or necessary defense, as well as failure by the employer to ensure proper conditions for the storage of property, in accordance with Art. 239 of the Labor Code of the Russian Federation is also recognized as a circumstance that excludes the material responsibility of the employee.

Magazine: Everything for the personnel officer, As of: 01/14/2013, Year: 2013, Number: No. 2

HR administration

when changing financially responsible persons;

when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

upon reorganization or liquidation of an organization.

It is obvious that the evasion of the mandatory inventories provided for by the Law on Accounting can be regarded as a violation of the rules Russian legislation with all the ensuing consequences, primarily when assessing the degree of reliability of accounting data and financial statements.

In accordance with the law, the value of the surplus of property revealed during the inventory is credited to the corresponding active accounting accounts by increasing the profit (reducing the loss) of the reporting year. The cost of shortage, damage or other loss of property within the limits of the norms of natural loss is charged to the accounts of the costs of production and circulation, and in amounts exceeding these norms - to the accounts of the guilty persons. If the guilty persons are not identified, as well as for other reasons, uncompensated losses from shortage and damage to property are written off to the financial results (decrease in profit or increase in loss) for the reporting period.

The law does not explicitly provide for coverage of losses from shortages and damage to property through insurance payments, but if it was insured, then the unreimbursed amounts of shortages and damage to property must be charged to insurance compensation, and only if the latter is insufficient, the remaining amount can be written off to financial results.

The law also does not provide for the procedure for clarifying discrepancies in the amounts of settlements and obligations revealed during the inventory. From the context of the relevant regulations, provided by law, it can be assumed that the revealed discrepancies are adjusted by increasing or decreasing the profit (loss) of the reporting period, or by assigning reserves for doubtful debts to the accounts.

As defined in the law, accounting registers are designed to systematize and accumulate information contained in the primary documents accepted for accounting. Systematization and accumulation of primary information is necessary for its reflection in the accounting accounts and in the financial statements. The law permits the keeping of accounting registers on a wide variety of media - from paper magazines and books to the latest machine media. It is the responsibility of those responsible for keeping accounting records to ensure that the accounts in the accounting registers are protected from unauthorized corrections. The access of outsiders to the information contained in the registers should be as limited as possible, especially since their content, as well as the content of internal accounting reports, constitutes a commercial secret. Correction of errors in accounting registers must be justified and confirmed with an indication of the date of correction. Corrections are confirmed by those persons who initiated and entered them into the accounting registers. Corrections should be made in all interconnected registers and in the summary indicators of accounting and reporting.

The law provides for a control system for records in registers: data from primary documents are entered into the accounting registers in the chronological sequence of business transactions and the receipt of primary and consolidated accounting documents. In accounting registers, information on business transactions should be grouped according to the corresponding accounting accounts. The correctness of the reflection of business transactions in the accounting registers must be ensured by the persons who compose and sign these registers.

All organizations obliged by law to maintain accounting records, based on information obtained from synthetic and analytical accounts, must draw up and submit financial statements. Forms of financial statements of organizations, with the exception of banks, and instructions for filling them out are subject to development and approval by the Ministry of Finance of the Russian Federation. central bank Russia approves the reporting forms of banks and instructions for them.

Monthly and quarterly reporting is interim and is compiled on an accrual basis from the beginning of the reporting year. The reporting year for all organizations is the calendar year - from January 1 to December 31 inclusive. The first reporting year for newly created organizations is the period from the date of their state registration to December 31 of the corresponding year, and for organizations created after October 1 - to December 31 of the following year.