Inventory list 0504087 sample filling. Non-financial assets: what are the innovations in documenting? Purpose of inventory list

An inventory inventory is a document that no inventory can do without. There are several varieties of this document - for each existing view assets. And each form has its own form and its own specificity. What this document is intended for and how it is drawn up, we will consider in this article. And some forms you can download in completed form.

Inventory inventory: varieties of forms

Forms of inventory lists are approved by the Decree of the State Statistics Committee of the Russian Federation "On approval of unified forms of primary accounting documentation accounting cash transactions, on accounting for the results of the inventory” dated 18.08.1998 No. 88.

At the same time for organs state power, local self-government, state government off-budget funds, state (municipal) institutions have developed special forms of inventory records (collation sheets). They are approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. For example, inventory list form 0504087 will be used to reflect the results of an inventory of non-financial assets held in an institution.

Most often used the following types inventory descriptions:

• inventory inventory of fixed assets (INV-1);

About the design features of INV-1, see the material "Unified form No. INV-1 - form and sample" .

• inventory inventory intangible assets(INV-1a);
• inventory inventory of inventory items (form INV-3);
• act of inventory of cash Money(INV-15);

Features of filling INV-15 are disclosed in the material "Unified form No. INV-15 - form and sample" .

• act of inventory of accounts receivable and accounts payable(INV-17).

For the procedure for filling INV-17, see the material "Unified form No. INV-17 - form and sample" .

In this article, as an example, we will consider the procedure for filling out an inventory inventory for intangible assets and goods and materials.

The procedure for filling out an inventory list using the INV-1a form as an example (download)

The inventory inventory form INV-1 provides information about the company's intangible assets.

IMPORTANT! During the inventory, you should make sure that the object is correctly classified as an intangible asset.

As a rule, 2 copies of the inventory inventory are compiled. The header contains information about the timing of the check, as well as about the documents justifying the start of its conduct. After that, a receipt is provided on the capitalization and write-off of intangible assets by responsible persons.

Information on objects is entered in the tabular part of the inventory inventory in accordance with accounting data and actual availability. In case of deviations of the fact from the accounting data, this is indicated in the inventory.

inventory list- you can download an example and a sample of filling INV-1a on our website:

Consider an example of filling out an inventory list in the INV-3 form.

A sample of filling out an inventory list of inventory items

The inventory inventory inventory in the INV-3 form is also compiled in 2 copies. Filling out the inventory list can be carried out using computer technology or manually. On the 1st sheet in front of the table, the materially responsible persons put down their signatures. The data in columns 1-9 of the inventory inventory table are entered on the basis of the information available to the taxpayer.

IMPORTANT! In column 9 "Passport number" the value is entered only if we are talking about precious metals.

Columns 10 and 11 of the inventory inventory reflect the actual presence of objects, and the values ​​in columns 12 and 13 are entered according to accounting data. When damage to objects is detected, acts are drawn up, and the detected deviations are entered into the inventory. After filling in the table, the inventory is endorsed by the commission and responsible persons.

You can download a sample inventory list of inventory items on our website:

Results

Control over the conformity of real information and information reflected in the accounting data, on current and non-current assets, as well as for short-term and long-term obligations, allows you to avoid errors in accounting and tax accounting. With the implementation of this function will help to cope with the correct compilation of inventory records.

State and municipal institutions apply forms primary documents and accounting registers, approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. See how to fill out inventory lists and download the necessary forms in our article.

The main document for reflecting the results of the inventory is an inventory. By order of the Ministry of Finance No. 52n, 10 inventory lists were approved. They are shown in the table.

After compiling any of them, it is signed by the chairman and all members of the commission of the institution who participated in the inventory.

table

Form 0504081

The form is used to reflect the results of the inventory:

• valuable papers
• financial investments institutions into securities.

Forms 0504082 and 0504088

To reflect the balances of funds of the institution on the accounts of the Central Bank of the Russian Federation and credit organizations after the inventory, an inventory is applied (f. 0504082). Please note that a record of the availability of funds is made in the inventory based on bank statements.

Forms 0504083, 0504084 and 0504085

F. 0504083 is used to reflect the results of the inventory of debts on loans, loans (loans). Only those loans, credits and loans that are registered with the institution are taken into account.

If during the inventory a debt to the Russian Federation in securities is revealed, then f. 0504084.

Please note that the amount owed overdue limitation period in this case, it is fixed in the context of indicators:

• the amount of debt at face value;
• interest charges;
• total debt at the inventory date (in foreign currency and in rubles).

To reflect the results of the inventory of the state debt of the Russian Federation for loans received and guarantees provided, an inventory list (f. 0504085) is used.

Inventory list of forms of strict reporting and monetary documents (f. 0504086)

To process the results of the inventory of strict reporting forms, use (f. 0504086). In its preparation, in addition to members of the commission, financially responsible persons also participate. A receipt is required from the latter.

Accounting registers help to systematize and accumulate information coming from primary documents, which the accountant reflects on accounts and statements. Therefore, by entering data into registers, it is possible to simultaneously register a primary organization and control the activities of an institution. The main thing is not to make mistakes ...

From a magazine article.

In operation

In stock (for use)

Construction (acquisition) underway

Repair required

In stock (in storage)

Object mothballed

Is on conservation

Poor quality

The construction of the facility was suspended without conservation

Does not meet operating requirements

Damaged

Transferred to the ownership of another public legal entity

Not put into service

Shelf life expired

The target function of the asset, which is indicated in column 9 of the inventory, is possible ways involvement of inventory objects in economic circulation, use for the purpose of obtaining economic benefits (extraction of useful potential) or, in the absence of the possibility, methods of disposal of the object. For example, the objective functions of non-financial assets can be the following:

The method of indicating the status of the accounting object, the target function of the asset in the corresponding columns, for example, by name and (or) code, is established by the accounting entity when forming its accounting policy.

On the page 3 inventory list (f. 0504087), columns appeared to indicate the number (code) of the account accounting, this is column 10, as well as to reflect information about objects in respect of which the commission of the institution found their non-compliance with the conditions for recognizing assets for the purposes of accounting - columns 17, 18.

Column 17 indicates the number of objects that do not meet the criteria for recognition of assets for accounting purposes, and column 18 - the amount, which is determined by multiplying the indicator of column 17 by the result of dividing the indicator of column 12 by the indicator of column 11.

Column 19 "Note" contains information that is not reflected in the previous columns, for example:

when shortages are identified, the number of accounting objects that have retired within the limits is affixed natural loss;

when the status and (or) target function of the accounting object changes from the previous inventory, the reasons (reasons) for such changes are reflected.

Note that new columns (in particular, 8, 9, 17, 18) have been added to the inventory list (f. 0504087) in order to comply with the provisions of this document of federal standards - Conceptual framework, Fixed assets and Impairment of assets, which have been applied since 2018. They determined to reflect on the balance sheet assets that meet the requirements, the main of which is the extraction of useful potential from the asset or the receipt of future economic benefits in the process of achieving the goals of the activity (functions performed, powers) of the institution.

According to federal standards, individual items of non-financial assets are accounted for at fair value, i.e., at a price corresponding to the price at which the transfer of ownership of an asset can be made between independent parties to a transaction who are aware of the subject of the transaction and wish to complete it. If an asset is carried on the balance sheet at a cost in excess of its fair value, then an impairment loss is recognized. And the identification of signs of asset impairment is carried out as part of the inventory conducted in order to ensure the reliability of the data annual accounts by assessing whether there is any indication that the asset may be impaired.

List of discrepancies (f. 0504092).

According to the updated provisions of Order No. 52n, a statement of discrepancies (f. 0504092) should be compiled on the basis of inventory records (f. 0504087) in order to summarize information about the deviations identified during the inventory with accounting data. The indicators reflected in the statement and inventories are almost identical. The form also provides columns for providing information on accounting objects, for which their non-compliance with the conditions for recognizing an asset for the purposes of accounting is established. In addition, an innovation is the appearance in the statement of the mark of the accounting department on the acceptance of data for accounting.

Consider how the indicators are formed in the corresponding columns of the statement of discrepancies (f. 0504092):

Basically, the amendments determined by Order No. 194n affected the forms of the inventory list (f. 0504087) and the statement of discrepancies (f. 0504092). For the most part, they are aimed at the compliance of these accounting registers with the provisions of federal standards developed for public sector organizations: Conceptual Framework, Fixed Assets and Impairment of Assets. Note that they should be guided from 2018.

Institutions should apply these forms in practice as they are organizational and technical readiness, but no later than January 1, 2018.

Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), local governments, government extrabudgetary funds, state academies of sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Federal Accounting Standard for Organizations public sector"Conceptual foundations of accounting and reporting of public sector organizations", approved. Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 256n.

Federal Accounting Standard for Public Sector Organizations "Fixed Assets", approved. Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 257n.

Federal Accounting Standard for Public Sector Organizations "Impairment of Assets", approved. Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 259n.