The inventory act refers to documents. Sample act of inventory of inventory items

All forms and forms of inventory lists for 2019, see and download in the article. The inventory is filled in manually or on a computer. Find out how to correctly fill out and sign such a document.

2019 Inventory Forms and Forms

Table of forms of inventory lists and acts of inventory - 2019

* Forms of collation statements for this type of property and obligations are not provided. To identify the results of the inventory, the act (inventory) itself is used, in which the indicators of inventory lists (acts) and collation lists are combined

Inventory lists

How many fixed assets, intangible assets, goods and materials, securities and SRF in the company are recorded in the inventory lists. They perform the same role as inventory acts: they allow you to compare actual balances with accounting data.

INV-1. Inventory list of fixed assets

Does the composition and quantity of fixed assets correspond to the data accounting, reflected in the inventory. The document is drawn up for both their own and rented objects. In the first case - in two copies, in the second - in three copies (one for the lessor). One copy is transferred to the accounting department, another one remains with the financially responsible employee.

Fixed asset items are entered in the inventory with individual characteristics ( a brief description of, inventory and serial numbers). For fixed assets, which contain precious metals and stones, additionally fill in column 9 "Passport number".

For objects that are unusable and not subject to restoration, a separate inventory is drawn up, indicating the time of commissioning and the reasons that led to the unusability (damage, complete wear, etc.).

The INV-1 form is not used in the inventory of fixed assets under repair. In this case, an act is drawn up in the form of INV-10. In case of discrepancy between the accounting data and the results of the inventory list on the basis of the INV-1 form, a collation statement is compiled in the INV-18 form.

Sample Inventory of Fixed Assets

INV-1a. Inventory list of intangible assets

Intangible assets are reflected in the inventory, like fixed assets. But the shape is different. It is signed by the members of the commission and the employee responsible for the safety of documents certifying the organization's right to intangible assets.

What to check when taking inventory of intangible assets >>>

It is enough to fill in two copies. One copy is transferred to the accounting department, and the second remains with the employee responsible for the safety of documents.

If the inventory data differ from accounting, based on the INV-1a form, a collation statement is compiled in the INV-18 form.

INV-3. Inventory list of inventory items

The inventory of inventory items is drawn up in two copies (for accounting and MOL). The document reflects how many goods, raw materials, materials, finished products the company has on a certain date.

In case of discrepancy between the accounting data and the results of the inventory on the basis of the form No. INV-3, a collation sheet is drawn up according to the form No. INV-19.

Please note: if all inventory items cannot be checked within one day, inventory labels are attached to the recalculated objects according to the INV-2 form. Some members of the inventory commission continue to work on recalculating the remaining values, while others fill out inventory records INV-3 for previously recalculated property.

• 002 "Inventories accepted for safekeeping";
• 003 "Materials accepted for processing";
• 004 "Goods accepted for commission".

Expert tip

If the organization has goods and materials accepted for safekeeping (such property is accounted for at off-balance sheet accounts), check the documents on the basis of which they are in the warehouse.

The document is drawn up in two copies. The members of the commission and the MOL are signed.

If there is a discrepancy between the accounting data and the results of the inventory based on the form No. INV-5, a collation sheet is drawn up according to the form No. INV-19 (sample filling).

INV-8a. Inventory list of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, devices and other products

When taking an inventory of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments and other products, the data are given in terms of net weight.

The inventory is drawn up in duplicate for each unit of the object. It is signed by members of the commission and the MOL.

• Important!

Organizations are required to keep records of precious metals that are present in fixed assets. The turnover of such precious metals must be reported annually to the Gokhran of Russia. The procedure for accounting and storage of precious metals was approved by order of the Ministry of Finance dated 09.12.2016 No. 231n.

INV-16. Inventory list of securities and forms of strict reporting documents

The results of the inventory of securities and strict reporting forms are reflected in the inventory INV-16. It is discharged in duplicate.

If the forms of strict reporting have one number, the inventory is drawn up according to the set of documents, the number of forms in the set is indicated.

Inventory acts

Unfinished repairs of fixed assets, cash, accounts receivable and payable, prepaid expenses, precious metals and precious stones are traditionally registered with inventory acts.

If, as a result of the inventory, surplus or shortage is revealed, then issue a collation sheet. Make it up only for the property for which there are deviations from the credentials. In this case, indicate only the discrepancies (surplus, shortage) identified during the inventory. Fill in the form manually or on a computer.

The physical inventory is a comparison of actual balances with written figures. The form and sample can be downloaded free of charge from the link.

Inventory activity has positive effect for the functioning of any enterprise. This act can be compared to a regular medical examination. Of course, the active actions of the subjects are documented by accompanying papers. Inventory list- This is a comparison of the actual balances of funds, inventories and other things with written indicators. The document form can be downloaded via a direct link on the page completely free of charge and without restrictions.

Various activities with the property of the institution will undoubtedly entail the registration of an inventory sheet. Change of management, intentional illegal acts of employees related to theft of property, emergencies, reorganization legal entity cause inventory work. The correct execution of this paper is very important for further reporting. The employee who prepares this sheet bears a tremendous responsibility to management. It is undesirable to make grammatical errors in the inventory list.

Mandatory items of the inventory list

• At the top, the name of the enterprise, division is written;
• Below is the date of the event, the basis, the title of the accompanying sheet;
• Enumeration of the list of posts, their signature, and transcript;
• Then numerical values ​​are entered into the table;
• At the end, the results are summed up;
• Signatures of each participant, transcript, position;

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This form is used when making an inventory of the value of the shipped inventory. Separate acts are drawn up for inventory items shipped, the due date of which has not come and for inventory items shipped but not paid by buyers on time. In the "Note" column for inventory items shipped but not paid on time by buyers, the name of the buyer is given for each individual shipment.
The unified form No. INV-4 was approved by the decree of the State Statistics Committee of Russia dated 18.08.98 No. 88.

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How to fill out the INV-4 form correctly

In the presence of inventory items at the enterprise, the warehouses assigned to them are periodically subject to inventory. The inventory process is very complex and time consuming. This is primarily due to the presence a large number and a wide range of products. The main task of the inventory is to check the correspondence of the number of accounting indicators with their real availability.

When making an inventory of the shipped inventory items, an inventory act is filled out in the form of INV-4. The INV-4 form is an approved standard form that is used when drawing up an inventory certificate for the shipped inventory. Also, this form is used when changing the materially responsible person for inventory items at the enterprise and during general inventory In the organisation. In the inventories, for each shipment, the following data are separately indicated: the name of the shipped goods, its quantity and value, the date of shipment, as well as the numbers and list of documents on the basis of which these goods are recorded on the accounts.

Since the INV-4 form is used in the inventory of the cost of inventory items shipped, then for different categories separate acts are drawn up. Namely, for the shipped inventory items, the due date of which has not come, and for the items shipped that were not paid by the buyers on time. If there are inventory items shipped but not paid for from the rock, the name of the buyer is indicated in the "Note" column for each separate shipment. Filling in the act is carried out immediately before the shipment of inventory.

The act of the INV-4 form is drawn up in two copies by the persons carrying out the inventory. Then they sign it, one copy remains with the financially responsible person, the second is transferred to the accounting department.

When filling out the inventory acts, you should adhere to some rules:

1) acts are filled in manually or using any organizational technique;
2) when filling in by hand, a ballpoint pen or ink is used;
3) errors and corrections are not allowed;
4) you can not leave blank columns or lines;
5) the names of values ​​and their quantity are indicated according to the nomenclature and in units of measurement adopted in the accounting.

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This form of the inventory list is formed according to the results of the inventory of the materially responsible persons of the organization for the conformity of the actual availability and the declared characteristics of fixed assets with the accounting data. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons separately for each storage location. For fixed assets taken on lease, an inventory is drawn up in triplicate separately for each lessor.

Blank form INV-1a. Inventory list of intangible assets

This form of the inventory is formed according to the results of the inventory of the materially responsible persons of the organization for the conformity of the actual presence of intangible assets with the accounting data. When taking an inventory of intangible assets, the presence of documents confirming the rights of the organization to use it and the correctness of the reflection in the balance sheet of the organization is checked. The inventory list is drawn up in two copies and signed by members of the commission and financially responsible persons.

Blank form INV-3. Inventory list of inventory items

This form of the inventory is formed on the basis of the results of the inventory of inventory items in the storage places of the organization (in the account of the materially responsible persons) for the correspondence of the actual availability of the values ​​with the accounting data. The inventory list is drawn up in two copies and signed by members of the commission and financially responsible persons. Relevant acts are drawn up for unsuitable or spoiled materials and finished products identified during the inventory.

Blank form INV-10. Inventory statement of unfinished repairs of fixed assets

This form of the act is formed based on the results of an inventory of unfinished repairs of fixed assets (buildings, structures, machinery, equipment, etc.) for compliance with actual costs and accounting data. The inventory act is drawn up in duplicate and signed by the members of the commission and the financially responsible persons. One copy is transferred to the accounting department, the other - to the financially responsible persons.

Blank form INV-11. Inventory statement of deferred expenses

This form of the act is formed based on the results of an inventory of deferred expenses for the conformity of the actual costs, confirmed by primary accounting documents, with accounting data. The inventory act is drawn up in two copies and signed by the responsible members of the commission. One copy is transferred to the accounting department, the other remains in the commission.

Blank form INV-15. Cash inventory act

This form of the act is formed based on the results of the inventory of the organization's cash desk for compliance with the actual availability of funds, stamps, checkbooks, etc. with accounting data. The act is drawn up in two copies (except for the situation with the change of materially responsible persons) and signed by all members of the commission and persons responsible for the safety of valuables.

Blank form INV-16. Inventory list of securities and forms of strict reporting documents

This form of the inventory list is formed according to the results of the inventory of the materially responsible persons of the organization for the conformity of the actual availability, securities and forms of strict reporting documents to the accounting data. The inventory is drawn up in duplicate and signed by members of the inventory commission and financially responsible persons. When changing financially responsible persons, the inventory is drawn up in triplicate.

Blank form INV-17. Inventory statement of settlements with buyers, suppliers and other debtors and creditors

This form of the act is formed based on the results of an inventory of settlements with buyers, suppliers and other debtors and creditors for compliance with the actual receivable and accounts payable, confirmed by primary accounting documents, and accounting data. The inventory act is drawn up in two copies and signed by the members of the commission. One copy is transferred to the accounting department, the other remains in the commission.

Blank form INV-18. Collation of fixed asset inventory results

This form of collation is generated to reflect the results of the inventory of fixed assets and intangible assets for which deviations from accounting data have been identified. The collation sheet is drawn up in two copies by the accountant. One copy is kept in the accounting department, the second is transferred to the financially responsible person.

Blank form INV-19. Comparison sheet of inventory results

A collation sheet in the form of INV-19 is formed to reflect the results of the inventory of inventory items for which deviations of the actual indicators (quantity, amount) from the accounting data were revealed. The collation sheet is drawn up in two copies by the accountant. One copy is kept in the accounting department, the second is transferred to the financially responsible person.

Blank form INV-22. Inventory order

An order in the form of INV-22 is a written assignment specifying the content, volume, procedure and timing of the inventory of the inspected object, as well as the personal composition of the inventory commission. The order is signed by the head of the organization and handed over to the chairman of the inventory commission.

Blank form INV-23. Log book of control over the execution of orders for the inventory

A journal in the form of INV-23 is used for registration of inventories and control checks of the correctness of the inventory. V this magazine orders for inventory taking are registered, drawn up in the form INV-22

Blank form INV-24. The act on the control check of the correctness of the inventory of values

The results of control checks of the correctness of the inventories are drawn up in an act in the form of INV-24 and are recorded in the Register of control checks of the correctness of the inventory in the form of INV-25

Blank form INV-25. Log book of control checks of the correctness of inventories

This journal records the results of control checks of the correctness of the inventory, drawn up by acts in the form INV-24

Almost any organization owns any inventory items (hereinafter also referred to as goods and materials). In the process of their inventory, the actual availability of goods and materials is checked by examining each of them. As a result of such an audit, the organization needs to draw up an inventory statement of inventory items.

Inventory of goods and materials

The objects of the check under consideration are:

• productive reserves;
• finished products;
• goods;
• other reserves.

The procedure for conducting an inventory is provided in the Methodological Instructions of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49.

In the course of the inventory, in addition to the act, an inventory list (inventory) of inventory items is drawn up (the form of this document is provided for by the State Statistics Committee of the Russian Federation in Resolution No. 88 of August 18, 1998).

It contains information about the actual availability of goods and materials in warehouses in the organization, as well as in other places where they are located at all stages.

The inventory includes information on each inventory:

• Name;
• type, group;
• number;
• grade, etc.

If individual goods and materials were received by the organization during the period of the inspection, a separate statement is set up for them.

Inventory certificate according to the unified form INV-4

Separate documentation is maintained in relation to the shipped inventory items.

Inventory in relation to them includes control over the amounts recorded in the accounting accounts.

This check can be conditionally divided into two parts:

• checking the shipped goods and materials for which the payment time is not overdue;
• checking the shipped goods and materials for which the addressee of the shipment is late in payment.

When checking each of the specified parts, separate INV-4 acts are drawn up.

For each separate "not overdue" shipment of goods and materials, the act shall reflect:

• name of goods and materials;
• specific number of goods and materials;
• price;
• day of shipment;
• supporting documents.

For each separate "overdue" shipment of goods and materials, the act reflects:

• buyer's details;
• name of goods and materials;
• price;
• day of shipment;
• details of the settlement document.

Form of the act of inventory of inventory items shipped

The order of registration of the form in the form of INV-4

The act is drawn up by the inventory commission, the composition of which is approved by the order of the head.

The act reflects the above information for each shipment.

The act contains the front and back sides. The information on the reverse side is a continuation of the information indicated on the front side. The back side must contain the total amount of the act and the signatures of all members of the inventory commission.

Upon completion of the inventory, filling out the INV-4 act must be carried out in two copies (one of them should be sent to the accounting department, the other - to the corresponding financially responsible official).

A sample of filling out the inventory statement of inventory items shipped

As a supplement to the above, it is important to note: starting from 2013, it is not necessary for organizations to apply unified forms (including the act of inventory of inventories in the form of INV-4). In order to take into account the results of the inventory, the organization has the right to develop and approve its own forms of documentation indicating all the details necessary for this operation. After that, the organization has the right to carry out the registration of inventory of goods and materials using its own forms of documentation.