Inventory in the warehouse is a necessary procedure for maintaining order and proper accounting of balances. With its help, you can not only manage sales, but also evaluate production efficiency. There are special organizations that, through outsourcing, can conduct an inventory clearly and without unnecessary red tape. It is quite possible to conduct it on your own, the main thing is to know the general rules for its implementation. The article discusses the procedure and inventory in the warehouse, what documents need to be prepared and how to arrange the results.

General Inventory Rules

Inventory is a rather time-consuming and expensive undertaking. When conducting it, it is worth considering the costs during working and non-working hours.

During business hours: (click to expand)

• at the time of its implementation, the employees involved in it will not be able to fulfill their immediate duties;
• the shipment of goods to customers, the acquisition of existing balances in orders will be suspended;
• all purchases and receipts from suppliers are stopped for the counting period.

Out of business hours:

• Everyone who goes out on a day off to conduct an inventory is paid at a double rate.

That is why no one really uses unscheduled checks. In this case, it would be more efficient to initially set up the work in such a way that automated accounting is kept, and employees are maximally trained and competent in the issues of receiving and shipping goods and materials.

General inventory rules:

• the presence of all members of the commission;
• actual calculation of goods and materials, and not from the words of financially responsible persons;
• by the beginning of the check, commodity reports with all attached documents on the movement of goods and materials and receipts from materially responsible persons must be provided;
• the results of the inventory are recorded in the inventory list and the inventory act.

Timing of the inventory

It is carried out both in the form of a sudden audit, and in the form of a scheduled audit, the frequency of which is prescribed in the accounting policy of the organization. The difference between the former and the latter is that no time is allocated for the preparation of employees for it, the main goal is not so much to verify the balances in warehouses as to check the work of the employees themselves, their competence. The recommended inventory inventory frequency is at least once a month.

Mandatory checks are carried out:

• once a year before the submission of annual reports;
• when selling, buying or renting property;
• when reorganizing an enterprise;
• when changing financially responsible persons, including the foreman or the brigade as a whole;
• due to force majeure circumstances (fire, flood, damage to property, detection of theft, etc.);
• at the initiative (request) of one of the brigade.

Stages of inventory in the warehouse

Detailed instructions on the procedure for conducting an inventory are prescribed in the Guidelines for the inventory of property and financial obligations. This procedure will be recognized only if all the rules are 100% fulfilled.

It is advisable to divide the procedure into 3 stages:

Stages	Actions
Preparatory	Issuance of an order to conduct an inventory and its timing (); Creation of the commission and selection of its chairman; The task of the latter is to assess the front of the forthcoming work, controls the sealing of the warehouse, checks whether the use of the available measuring equipment is correct; coordination of the types of property to be inspected and assignment of a responsible person from the commission to each of them; · asking for receipts from financially responsible persons before the start of counting, etc.
Stage by account	In fact, the presence of the property being checked in the warehouse is considered; Entering the results into inventory records (form INV-3)
colloquial	Comparison of actual accounting data with accounting reports; Identification of discrepancies and compilation of collation statements.
Final	Upon the fact of the inventory, the analysis of its results is carried out; The perpetrators of incorrect accounting of the property of the enterprise are identified.

Who is on the Warehouse Inventory Committee?

The commission includes the following categories of employees: (click to expand)

• representatives of the administration of the organization;
• accountant;
• economists;
• employees of other specialties, if required by the correct inventory (technicians, engineers;
• internal audit staff;
• financially responsible persons;
• independent auditors (outsourcing).

The commission approved by the order of the management of the enterprise must be present throughout the entire audit in full force. Otherwise, the inventory will be considered invalid.

Stock Inventory Results

Before starting the inventory, you need to make sure that all the documentation is carried out by the accounting department and entered in the appropriate accounting system. If a discrepancy is found at the stage of preparation for the audit, the data is brought to the attention of the accountant. The final action of materially responsible persons is a receipt that everything is in order.

If the enterprise has a large warehouse or several warehouses, for the efficiency of work, counting (working) commissions are created at each site. Before work, all members of these commissions must undergo a detailed briefing on the upcoming work. If there is a random inventory, you need to make sure that the item to be checked is collected in one place. The results of all work are recorded in the inventory lists with a pen.

The human factor can be minimized by using an automated accounting system: each product is assigned a barcode, reading it with a scanner, the commission immediately sees automatic analytics. At the same time, it is important to carefully monitor the correspondence of the product and the name displayed in the system according to its barcode.

If a damaged product is found, in order to write it off and not be included in the inventory results, it is recorded in the form TORG-16.

Bulk goods are checked by measuring the dimensions and comparing with similar information specified in the accompanying documents from the supplier of goods and materials.

If there are goods stored in intact packages, the quantity is counted in accordance with the labeling. As a control check, open several packages and see if the quantity in them corresponds to that indicated on the label.

Receipt and disposal of goods at the warehouse during the inventory

The movement of goods and materials during the inventory will inevitably lead to confusion. Moreover, the movement is understood not only as the acceptance and issuance of goods from the warehouse, but also its movement within the warehouse / warehouses. In fact, it is difficult to imagine a situation in which a normal manager wants to completely paralyze his business, even for one day. Especially if the mode of operation is 7 days a week.

In practice, it is quite possible to ship finished products taken into account during the audit to counterparties or complete them in an order. Although this imposes a certain amount of risk on the correctness of the inventory, it minimizes your losses from downtime in the warehouse. It is important to take into account that the shipment of goods and materials is carried out only with the written permission of the Chief Accountant. An inventory label is created for this group of goods by. It fixes the quantity of goods and materials before and after shipment. After that, an inventory act is filled out for shipped items (). Acceptance of goods and materials also takes place. This operation is recorded by the entire inventory commission in the INV-3 form.

Fixing and reconciliation of inventory data

During the inventory, the following documents are filled out:

Actions	Form to fill
Inventory actually available in the warehouse, recalculated by automated accounting or manually
Item is out of stock but on the way
Goods and materials in storage (listed for one, but actually located in another warehouse)	A separate inventory list with a list of such goods by
Damaged, defective goods and goods to be written off	Accordingly, acts on
Comparison of actual inventory balances with automated accounting data

If the last three have to be attributed rather to a non-standard situation, the inventory list INV-3 is the main document of any check. With its help, not only the actual number of balances in warehouses is recorded, but also a collation statement is subsequently drawn up on the discrepancy with the previously submitted financial statements.

Upon completion of the audit, all members of the commission subscribe to its results in the inventory list. It is compiled in two copies: one for the accountant, the second for the financially responsible person. The latter, when errors are found in the document, bring them to the attention of the accountant and only after that give their written consent with the results of the audit.

If significant discrepancies are found in the course of filling out the collation sheet, the goods should be recalculated. Moreover, it is more correct to carry it out not by members of the commission, but by a group of people specially created for this. Any corrections in the completed forms must be made by agreement of all members of the commission.

Registration of inventory results

As a result of the entire check, an inventory act is drawn up, where the inventory balances actually available in the warehouse are displayed in actual and value terms.

To display all the available information, the accountant fills out a statement for, where data on re-sorting, surpluses, and shortages are entered for specific columns. The document is signed by all members of the commission. On the basis of it, it is subsequently possible to recover losses from materially responsible persons. The results of the warehouse inventory are included in the reporting of the month in which it was carried out (as a rule, it is carried out at the close of the month).

Answers to frequently asked questions about stocktaking in a warehouse

Question number 1. During the inventory, an error was made when filling out the inventory, is it necessary to redo the document?

No, not necessarily. The line where the mistake was made is crossed out with a line, the correct numbers are written on top of it. All documents where an error could have distorted the data are subject to similar corrections.

Question number 2. There are only 3 people in the staff, an accountant, a storekeeper and a warehouse director. Will the results of the inventory be considered legal if the composition of the inventory commission consists of these three people.

No, they won't, since financially responsible persons, who in this case is the storekeeper, cannot be members of the commission.

Question number 3. Do the regulations establish the minimum required number of people in the composition of the commission for the inventory of goods and materials?

In the documents regulating the procedure for conducting an inventory, namely the Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n ( ed. from 24.12.2010) “On Approval of the Regulation on Accounting and Accounting in the Russian Federation” ( Registered in the Ministry of Justice of the Russian Federation on August 27, 1998 N 1598) and the Order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49 ( ed. dated 08.11.2010) “On the Approval of the Guidelines for the Inventory of Property”, only the requirements for the positions held in the organization of those persons who are members of the commission are prescribed, there are no other requirements regarding the number.

Question number 4. During the inventory, a shortage was discovered. They want to reimburse her on account of deduction from the storekeeper, who was not notified of the inspection being carried out and was not present at it personally. Are these actions legal?

An inventory of a warehouse without the presence of a materially responsible person, in this case a storekeeper, is considered invalid, as well as its results. An exception is a personal refusal to participate in the audit.

Question number 5. The warehouse employee applied for dismissal, but no order was issued and the audit necessary in this situation was not actually carried out, transfer acceptance certificates were not drawn up, shortage certificates were not signed. After a certain time, the employer makes claims for compensation for the identified losses during the inventory. Is it likely that the former employee will be required to pay arrears.

Since the employee no longer works in this organization, he is not a financially responsible person. The employer can go to court, but the chances of winning the case are negligible.

In each organization, it is mandatory to carry out periodic checks of tangible assets and various liabilities, that is, fixing the presence and analyzing the state. The actual quantity, value and condition of tangible assets must correspond to the figures entered in the accounting papers. An inventory of property funds, goods, and other assets is an indispensable procedure for all business owners.

According to what rules this operation is carried out, and what nuances are typical for its documentation, we will describe below.

Inventory and its objective importance

Periodic accounting of material assets by comparing actual objective information obtained after a personal check with the information reflected in accounting is called inventory.

The discrepancy between the real and documented state or the number of inventoried assets is possible for a number of reasons:

• natural impacts on certain material values ​​that can affect the change in their quantity, weight, volume, residual value (shrinkage, losses during transportation, damage due to storage, evaporation, etc.);
• identification of abuses of accounting for material resources (incorrect measurements, body kits, theft, etc.);
• problems that arose when making entries in the accounting documentation (typos, errors, blots, corrections, inaccuracies and other ambiguities).

Therefore, regular inventory is of utmost importance for any enterprise.

Practical Inventory Functions

1. It allows you to objectively assess compliance with the conditions of warehouse storage of goods.
2. According to it, one can objectively judge the order of maintaining primary and accounting documentation.
3. Reflects the practice of warehousing.
4. Indicates the degree of completeness and reliability of accounting.
5. Prevention of offenses and abuses.

Required by law

The obligatory nature of this procedure is approved by the federal legislation of our country. Entrepreneurs are required to regularly inventory their own, stored or rented property and their financial obligations by two regulatory documents:

• Federal Law No. 402-FZ of 06 December 2011 “On Accounting”;
• Guidelines for the inventory of property and financial liabilities (approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49).

Reasons for taking inventory

In accordance with legislative documents, an inventory is certainly assigned to be carried out by organizations, regardless of their form of ownership, in the following circumstances:

• when selling, buying or leasing tangible property;
• if the organization is reorganized or officially liquidated;
• when a person bearing material responsibility is replaced at a particular site;
• in cases where a municipal organization or state enterprise is transformed into another form of ownership;
• when ascertaining the commission of the facts of theft (theft), violation of the conditions of storage, movement and release of goods, detection of abuse, etc.;
• after the expiration of suddenly occurring extreme conditions - accidents, natural disasters, catastrophes, other emergencies;
• under any circumstances, at least once a year before issuing the annual accounting report (if the inventory was carried out after October 01 of the current year, this is enough).

NOTE! If not an individual, but a group, for example, a brigade, is liable, then the reason for the inventory can be either a change in the head of this group (foreman) or more than half of its composition, or a request from any member of the group.

Who sets the procedure?

In addition to the requirements of the law set forth in the Guidelines, all other nuances of the inventory remain the responsibility of the organization's management. Naturally, they must be recorded in the local documentation of the enterprise. Management needs to clarify the following questions:

• how many inventories should be carried out during the working year;
• at what time it should be done;
• listing the types of assets to be verified;
• appointment of the head and members of the inventory commission;
• the possibility of selective (sudden) inventory.

What exactly is checked

Depending on which assets are included in the inventory list, one or another of its forms is distinguished:

• complete inventory- the entire property fund corresponding to the property rights of the company, leased and / or material assets taken for safekeeping, plus possible unrecorded assets and business obligations;
• selective (sudden) inventory- a designated share of property is subject to re-registration (for example, only assets managed by a specific person who is liable, or combined territorially).

Inventory objects in one combination or another are recognized as such groups of material assets and commercial obligations.

1. Company's fixed assets.
2. Products.
3. intangible property.
4. Cash investment.
5. Unfinished production.
6. Planned spending.
7. Cash, valuable documents, strict reporting forms.
8. Calculations.
9. Reserves.
10. Animals, plantations, seeds, etc. (in the relevant business area).

Inspection and accounting body

Since the inventory is recognized by law as a mandatory and regular action, it is advisable for the enterprise to have a permanent inventory commission with the following responsibilities:

• preventive measures aimed at preserving tangible assets;
• participation in solving problems related to the management of issues of storage and possible damage to property funds;
• control of documentary support of the dynamics of material assets;
• ensuring the inventory process in all its aspects (instructing the members of the commission, carrying out the inspection itself, preparing the relevant documentation);
• registration of the consequences of the inventory.

The composition of the commission is approved by the management of the organization, registered by order and recorded in the Journal of Control over the Implementation of Orders (Resolutions, Instructions) on Conducting an Inventory (). It can include:

• administrative workers;
• accountants;
• internal auditors or independent experts;
• representatives of any specialty working at the enterprise.

If the volume of property assets is small, then the function of the inventory commission can be entrusted to the audit commission, in cases where it operates at the enterprise.

IMPORTANT! If during the actual check the non-presence of even one member of the commission is recorded, then the inventory is not recognized as valid.

Inventory at the enterprise step by step

Consider the step-by-step procedure for conducting an inventory. The procedure should in no way contradict the aforementioned Guidelines.

1. Training. Before starting the inventory, you need to take a number of mandatory measures:
   • registration by the head of the order to conduct an inventory at the enterprise;
   • monitoring the readiness of the inventory commission (or its primary appointment, if the inventory is carried out for the first time);
   • setting dates for inspections;
   • approval of the list of inventoried funds;
   • delivery to the inventory commission of the latest data relating to the accounting of property assets in the form of receipts from persons with liability.
2. Actual verification. Members of the inventory commission in full force check (measure, identify, analyze) the actual presence, quantitative expression, position of property values ​​and / or commercial agreements. For this, the commission creates all the necessary conditions (it is permissible to suspend the work of the enterprise for up to 3 days, the head is obliged to issue all the necessary instruments, tools and containers for measuring, weighing and other verification methods, if necessary, provide labor for practical assistance, for example, in moving property). During the process, an employee financially responsible for this area must be present. If the check is extended for several days, then, leaving the place of inventory, the commission is obliged to seal it.
3. Description. Recording the results obtained in the inventory acts (they are drawn up in several copies, at least 2). Separately, the results are recorded for own, rented or retained property.
4. Documentary analysis. Comparison of documented information with accounting papers. Fixing compliance or establishing discrepancies. When ascertaining inconsistencies, a collation sheet is filled out with the wording of the reason for the inconsistency.
5. Formulation of results. Based on the results of the control check, the accounting data must be brought into full identity with the real ones. There are various mechanisms for this:
   • offset of funds (mutual offset);
   • loss write-off;
   • posting of surpluses;
   • attribution to the perpetrators.

The four hundred and second federal law, which is devoted to accounting, clearly regulates inventory procedure. How to properly conduct an inventory so that all requirements are met and the results obtained satisfy the laws can also be found in the provisions governing the conduct of the accounting procedures themselves and the preparation of reporting documents.

In what sequence the inventory should be carried out, as well as what financial obligations the company will face, is written in order number forty-nine, which is signed by the Ministry of Finance. The inventory results should be reflected in special, unified documentary forms established by the State Statistics Committee. Their number is eighty-eight and twenty-six.

Based on the listed documentary base, any company can draw up a report in the correct form and carry out inventory work without violating the requirements established by the state.

The frequency of the inventory.

Legislation regulates certain situations that oblige an enterprise to restructure, these include the following:

1. Liquidation or reorganization of the enterprise;
2. Natural disaster, fire or other emergency that affected the activities of the organization;
3. The fact of theft was revealed in the company, property was damaged;
4. There have been changes in the team, and another person assumes liability. It is necessary to conduct an inventory of only that part of the property, which has changed the responsible employee, a full check is not necessary;
5. It is planned to draw up an accountant's reports for the year in the near future. An inventory of all property resources that have not been recalculated after October 1 of the current year is required.

Procedure for conducting an inventory.

In the process of conducting an audit, a company is faced with the need to carry out a series of sequential actions, which we will consider step by step below.

1. The first step is to determine the composition of the inventory commission. After the list of its members is ready, it must be certified by a supporting order document, which is compiled by the head of the company. It can also be an order or a decision. The standard of such an order is unified and it is not allowed to deviate from the established form, which back in 1998 was certified by a resolution as the eighty-eighth. Each employee can be accepted into the inventory commission, but most often preference is given to:

Representatives of management areas;
Employees of the accounting department: the chief accountant, his deputy or an accounting employee who is responsible for a specific area;
other employees of the company. It can be technical workers, for example, engineers, employees of the financial department, and lawyers, and many others.

Those workers who are financially liable cannot be members of the commission, but, despite this, they are required to be present during the inspection of the property base. The minimum composition of the commission is two persons, and a larger number is allowed, but not less. The inventory order provides for an indication not only of the members of the commission themselves, but also the grounds for the audit, the term for its conduct, as well as a list of property resources that are subject to audit.

First of all, the document is certified by the general director, after it - by all members of the commission, not excluding the chairman. After that, the registration of the order document in the journals for control over the execution of administrative documents takes place.

2. In order to conduct an inventory, you will need all receipts and expenditure documents. Moreover, it is necessary to prepare a package of relevant papers and carefully review them before the verification process itself begins. After that, each individual document will be certified by the chairman, indicating the date when the verification will start. On this basis, the accounting department will be able to determine how much property resources remained at the enterprise at the time the recalculation began, according to the accounting documentation.

3. All persons who bear any financial responsibility must draw up a receipt. This must be done before the start of the inventory itself, and all documents are sent to the inventory commission by the time the audit starts. The receipt guarantees the fact that all financially responsible employees have prepared and submitted income and expenditure documentation to the accounting department or transferred to the commission, all valuable materials for which they are responsible have been credited, and those that have left have been written off.

4. The status and valuation of each asset and liability must be verified and documented. The responsibilities of the inventory commission also include determining:

All names and quantitative indicators of the property base - this applies to financial resources, documentary securities, fixed assets and inventories that the enterprise has, even if they are leased. This is carried out by natural calculation, in which the state of property resources is monitored in parallel, in order to determine the possibility of their use;
Those types of assets that cannot be attributed to tangible or material groups, for example, financial investments or intangible assets. To do this, the commission compares documents confirming the company's right to own these assets;
Composition of debts on credit or debit. To do this, documentation is checked against the securities of counterparties, papers are checked that confirm the existence of obligations or requirements.

All information that was obtained in the process of carrying out the above activities is stored in the inventory records, and all employees who are financially responsible must certify this inventory with their signature, thereby confirming the fact of their presence.

5. The data from the accounting reports and the information obtained from the inventory lists are verified. Sometimes at this stage, any inconsistencies in the information interfere with the inventory. In this case, you will need a collation document, which will include all the information about the discrepancies - the surplus or shortage that the check showed. Only that part of the property base in which discrepancies were noted is entered here.

In order to correctly and clearly draw up the conduct and final inventory information, the following are most often used:

For fixed assets - inventory lists and collation statements of the inventory of working capital. Forms and .
For material production stocks - inventory lists of commodity and material valuable things, inventory acts of the same things that were shipped, and collation statements. Forms are used.
For expenses of the future period - Acts of inventory of those costs that are planned for the future period. The form .
For the cash desk - inventory acts on cash financial resources. .
For securities - acts of inventory on the database of securities, as well as forms of documentation of strict accountability. .
For settlement transactions with clients, customers, and other persons with whom debit or credit financial transactions were conducted - an inventory list of all settlement transactions with persons,.

6. The inventory procedure includes the final stage - summarizing. A meeting of the inventory commission is being held, at which information about all discrepancies, shortages and surpluses that take place at the enterprise is discussed. Various options are also being formed for resolving situations, and bringing the actual material base to the one that exists, according to accounting data. This meeting is being recorded. Even in cases where all the data matches, logging is still necessary. After the meeting is over, the members of the inventory committee can begin to summarize the results.

There is a special form, numbered, which is used specifically to enter all the information and results that were obtained during the verification process. This sheet has been approved by the State Statistics Committee and should contain information about surpluses and shortages of materials or resources.

The final conclusions are made by the management of the enterprise after the paper with the minutes of the meeting of the committee members is handed over to him personally for consideration.

7. Now you need to approve the values ​​that were obtained during the verification process. The head must receive from the members of the inventory commission statements on accounting for the results that the audit revealed, as well as a protocol document with data on the meeting. Sometimes some verification reports are also provided along with reconciliation statements. After the boss gets acquainted with all this information and makes the final decision, he will have to issue it in the same way as the inventory order, but only with an emphasis on approving the final information. In any case, the order document must include a requirement to immediately eliminate all costs and shortcomings that the inventory showed. Next, the paper will go to the accounting department.

8. All inventory results will be included in the reports. In addition, accounting must certainly take into account all the information about the lack of actual resources or their surplus, and reflect them in the period of time when the inventory was carried out. If the audit was carried out annually, then the results can be entered into accounting records for the year. If during the verification process non-working resources were found, those that are no longer subject to use or are simply outdated, then they should be written off in principle. The same applies to debts for which the statute of limitations has expired - it will also be written off.

What to do if there are shortages?

Each shortage should be recorded under the date when the audit was carried out at the enterprise. If material and production stocks were acquired, then the finances that were spent on them are attributed to the cost base. There are a few lines that you would like to know:

D94-K10 (41.43) - write-off of the value of the lost shares of the property base;
D20 (25,26,44) -K94 - write-off of shortages that do not violate the limit of the natural loss rate;

If we talk about the cost of a shortage of material and production reserves that are not consistent with the norm, exceeding the natural loss, or about a shortage of fixed assets, finance, tools, and so on, then the consequences are as follows:

The persons who are to blame for the lack of material resources have been identified - all losses of the enterprise will be recovered from them;
If the identity of those responsible for the loss has not been established, then it is transferred to the item of other expenses.

A few more entries that are used for write-offs:

1. D94-K01 (10,41,43,50) - the price of the lost part of the property base is written off;
2. D73 (76) -K94 - the shortage is written off, the perpetrators of which are established and it relates to them;
3. Dt50 (51.70) -K73 (76) - the shortage is written off, which is recovered from the guilty persons;
4. D91-K94 - shortages that exceed the standard, and are sent to the expense item.

In order to pay tax liabilities that are levied on profits, it is better to take into account the purchase price of those material and technical reserves that were lacking as material expenses in the interval when losses were identified that did not exceed the approved norms of natural losses.

The instruction on the inventory procedure also includes rules according to which the shortcomings of material production reserves are taken into account, regardless of whether they have approved norms of natural losses or not. The same applies to fixed assets, although in most cases you have to focus on the situation.

For example, if we conduct an inventory, during which certain missing parts of the material base were established, but at the same time we also find the one who is guilty of the fact of shortcomings, then the cost of these losses should be attributed to material costs:

If the employee voluntarily admitted his guilt and agrees to compensate for the damage, then the date will be the day the agreement is concluded between the enterprise and the employee on compensation for damage on a voluntary basis;
If the employee refuses to admit his guilt and the enterprise acts through the court, then the date will be the day when the court decision comes into force.

It is immediately necessary to indicate the amount of damage, and its cost, which is recognized either by the court or by the employee himself.

Or another situation. The company decided to conduct an inventory, during which, as a result, inconsistencies between the accounting data and the audit were established - a lack of materials. However, the culprit of this fact could not be identified. The shortfall will be taken into account in the documentary report:

This may be a decision with a request to stop the preliminary investigation of the case, on the basis that the guilty employee cannot be identified;
Or a document from the competent authorities, which confirms that the losses appeared due to extraordinary circumstances.

If extra materials appear.

The enterprise decided to conduct an inventory, and in the process it turned out that there were more materials and resources than indicated in the accounting reports. It is necessary to estimate the market value of the surplus, and include it in accounting and tax accounting as part of the composition of income relative to the date when the audit was carried out. To confirm the market value of this part of the material base, one of the papers should be used:

A certificate drawn up by the company itself, based on available information regarding prices for similar products;
Report from independent appraisers.
As for the posting, to reflect the surplus shown by the inventory, use: D01 (10.41.43.50) -K (91).

This is what an approximate procedure for conducting an inventory looks like. You can also learn how to properly conduct an inventory from the accounting literature or on thematic sites.

The frequency of the inventory is independently set by the organization in the accounting policy and the inventory schedule. Documentation of the inventory and its results is carried out by the inventory commission, the chief accountant and the head of the organization.

How to start inventory

An inventory is a recalculation and reconciliation of an organization's assets and liabilities. It is held every year until the annual financial statements are submitted. There are cases when it is necessary to conduct an unplanned inventory. These include facts of theft, change of financially responsible persons, natural disasters, etc. An inventory is made before the implementation of the audit procedure.

Inventory at the enterprise begins with the order of the head. It can be issued in free form or using the form No. INV-22 approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49 “On Approval of the Guidelines for the Inventory of Property and Financial Liabilities”. The reason for the inventory in the order depends on the situation that caused the revision. For example, the following statements could be given as a reason:

• change of financially responsible person;
• property revaluation;
• liquidation (reorganization) of the enterprise;
• scheduled inventory (in the case when an annual inventory is carried out) and others.

How to take inventory and document it

The procedure for carrying out an inventory is established by the Methodological Instructions. The inventory has a clear sequence of conduct.

Prior to the adoption of an inventory order, an inventory commission is approved, acting on a permanent basis. It includes specialists from various structural divisions of the organization: administration, accounting, production department and others. The composition of the commission must be indicated in the inventory documents (order).

In addition to the permanent commission on inventory, working commissions on inventory can be created. The need for their appearance may be caused by a large amount of work. It is important to remember that the commission does not include materially responsible persons.

Subsequently, the order of the head to start the inventory is accepted. The order is one of the documents for the inventory.

Prior to the start of the inventory, the commission must have reports on the movement of material assets or the latest receipts and expenditures. Financially responsible persons confirm with their receipts that these documents are in the accounting department or are placed at the disposal of the commission, and all valuables have been credited or debited. Receipts of financially responsible persons are inventory documents.

The inventory procedure is carried out in the presence of a materially responsible person. The inventory results are documented. The Guidelines for the inventory contain forms of inventory lists (inventory acts). The inventories indicate the names of inventory items, their number, measured in physical terms (pieces, meters, kilograms, etc.). Approved forms of documents drawn up during the inventory allow you to correctly record the progress of the inventory and its results.

According to the results of the audit, deviations from accounting data may be identified. In this case, a reconciliation statement is drawn up. It demonstrates the discrepancies between the results of the inventory and accounting data when making an inventory. Identified surpluses are accounted for at market value, shortages and damage are written off within the norms of natural attrition or are attributed to the guilty persons (in excess of the norms of natural attrition). If it is impossible to identify the person responsible, the shortage is charged to operating expenses.

It is necessary to reflect the results of the audit in the statement of results. It indicates all the revealed facts of shortages, surpluses, damage, etc. Inconsistencies in the accounting data and the actual availability of property and liabilities are recorded in accounting in accordance with the Regulations on Accounting and Accounting in the Russian Federation (Order of the Ministry of Finance No. 34 dated 07/29/1998) . The results of the audit are recorded in the reporting in the month in which it is completed. The annual balance sheet reflects the results of the annual inventory.

What documents are needed for inventory

Mandatory documents necessary for the implementation of the inventory procedure are:

• order of the head to start the inventory;
• receipts of financially responsible persons;
• collation statements reflecting the differences in information about the property and obligations of the organization, identified during the inventory, and accounting information;
• audit record sheet. It reflects the results of the inventory and is the final document on the inventory.

So they confirm their presence during the audit. To analyze the results of the inventory, the information obtained during the inventory is compared with accounting data. In case of detection of shortages or detection of surpluses, a collation sheet is filled out. It fixes the discrepancies discovered during the audit, it includes data on property or obligations for which there are discrepancies. To summarize the results of the inventory for each of the studied areas, there is an established form of inventory and statement (for example, an inventory list of fixed assets INV-1 and a collation sheet of inventory of fixed assets INV-18). After comparing the inventory and accounting data, a meeting of the inventory commission is held.

Sample provision on inventory

Mandatory inventory is carried out: - before the preparation of annual financial statements; - when changing financially responsible persons; - when establishing the facts of theft, shortages, damage to property; – in case of natural disasters and other emergencies; – in case of liquidation (reorganization) of an institution (before drawing up a liquidation (separation) balance sheet). 2.2. Inventories can be planned and unscheduled. The timing and frequency of scheduled inventories, as well as their topics, are prescribed in the inventory schedule, approved by order of the head of the institution.

Unscheduled inventories are appointed by order of the head. 2.3. According to the coverage of the objects being checked, the inventory can be complete and selective.

A complete inventory covers all categories of assets and liabilities.

How to regulate the inventory in the company

Info

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. The commission, in the presence of financially 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. Commodity-material assets received (released) during the inventory are accepted (released) by financially responsible persons in the presence of members of the inventory commission and credited (written off) after the inventory.
These inventory items are recorded in a separate inventory under the name "Inventory items received (released) during the inventory."

Sample document "inventory rules"

The inventory committee must consist of at least two people. It will be responsible for the registration of the results of the inventory.
Before carrying out the audit, the commission must have the latest incoming and outgoing documents. They allow you to fix the balances before the start of the inventory.
Receipts of persons responsible financially record the delivery of all expenditure and receipt documents to the accounting department and mean that the values ​​for which they were responsible were capitalized, and those that were no longer in use were written off. In the course of its activities, the commission examines the property and obligations designated by the head.

Attention

Registration of the results of the inventory Based on the results of the inventory, the commission enters the information received during the procedure into the inventory lists (acts). To witness the information reflected in the acts (inventories), the persons responsible financially are obliged.

Taking inventory and reporting results. example

Guidelines for inventory).

• 3 The inventory of estimated reserves is carried out by the relevant inventory commission simultaneously with the inventory of assets for which reserves are created.

1.5. Claims to the inventory commission are drawn up in writing and sent to the head of the organization, who decides on the procedure for its satisfaction.

2. Inventory Commission 2.1. A permanent inventory commission operates in the organization throughout the year. During the period of planned inventories, working inventory commissions are created.
The personal composition of all inventory commissions is approved by order of the head. 2.2.

Sample inventory procedure

Download a sample order for approving the results of the inventory Why the results of the inventory must be documented Documents drawn up on the basis of the results of the inventory are primary. They are used to check the completeness of accounting and the reliability of the information reflected in it. The use of documents allows the inventory committee to conclude how the inventory results correspond to accounting information. Based on the results of the audit, a significant deviation of the actual data from those reflected in the accounting may be revealed. In case of shortages, documenting the results of the inventory allows you to confirm the guilt of the person responsible financially, and recover from this person losses that are justified and supported by documents.

Inventory procedure example

Mandatory inventory at the enterprise is carried out in the following cases: 1) if the property of the enterprise is leased or redeemed, sold; 2) when changing financially responsible persons; 3) if facts of theft, abuse or damage are revealed; 4) upon reorganization or liquidation of an enterprise; 5) in case of natural disasters or other emergencies; 6) before drawing up the annual report. The enterprise conducts a current and selective inventory of the following objects with a certain frequency (monthly, quarterly or for other periods): - inventory items (stocks); - cash on hand; - settlements with buyers and customers; - settlements with suppliers of goods, services and employees of the enterprise; - forms of strict reporting; - other objects.

The procedure for conducting a quarterly inventory sample

If discrepancies and inaccuracies are found in accounting registers or technical documentation, appropriate corrections and clarifications are made. 4. Documentation of the inventory 4.1. The following forms of documents are used to complete the inventory: - inventory list (collation sheet) for non-financial assets (f. 0504087). The inventory reflects the name and code of the accounting object, inventory number, unit of measure, information about the actual availability of the accounting object (price, quantity), information according to accounting data (quantity, amount), information about the inventory results (for shortages and surpluses - quantity and sum); - inventory list of cash (f.

Inventory regulation sample

Inventory is a procedure for auditing the property, values, obligations of an enterprise and comparing it with accounting data. The results of the inventory allow you to adjust accounting information and tax liabilities.

The identification of inventory results occurs in several stages. Initially, the head of the organization announces the start of the inventory at the enterprise and approves the inventory commission.

The committee may include:

• members of the administration, representatives of the management of the organization;
• chief accountant, his deputy, accountant for a certain section of the enterprise;
• other employees of the organization who are specialists in certain areas (for example, a lawyer, an employee of the financial department, etc.).

The commission does not include persons responsible financially, however, they are present during the audit.
Cash in the bank account Annually before the preparation of the annual financial statements 2 As of December 31 On the first business day of each calendar year Accounts receivable Provision for doubtful debts 3 Annually before the preparation of the annual financial statements From December 25 to December 31 of each reporting year Accounts payable Annually before the preparation of the annual financial statements From December 25 to December 31 of each reporting year Estimated liabilities Annually before the preparation of annual financial statements From December 25 to December 31 of each reporting year

• 1 The exact timing of inspections is established by order of the head.
• 2 Before the preparation of the annual financial statements, an inventory of assets that were unscheduled in the 4th quarter of the reporting year is not carried out (para.