Monitoring the availability of assets at the enterprise is carried out during the inventory. The objects of verification may be goods, cash, stocks and other fixed assets. The inventory sheet reflects the results of the audit. The enterprises use the unified INV-26 form. Next, consider the sample filling in the inventory sheet.
Audit Overview
To confirm the presence of assets listed in the enterprise according to the documents, check the condition of the property, an inventory is carried out. It also assesses the quality of storage facilities. Timely inventory helps prevent damage to wealth. In practice, there are frequent cases of abuse of authority by materially responsible persons, theft of objects. Individual assets are subject to natural spoilage or shrinkage.
These factors affect the actual amount of fixed assets. The inventory sheet , formed on the basis of the audit, allows you to identify discrepancies between the information in the accounting documentation and the actual condition of the assets.
Information content
At enterprises, as a rule, several unified forms are used to reflect the results of the audit. This may be a collation statement, inventory , act, etc.
General information on the deficiencies and surplus assets identified during the audit is entered into INV-26 form. When conducting audits, filling out an inventory sheet is the responsibility of those responsible. This requirement is confirmed in the Methodological instructions of the Ministry of Finance, approved by order of the department No. 49 of 1995.
Meanwhile, the inventory sheet , the form of which was developed by the State Statistics Committee, is not a mandatory form. The company can independently create a document taking into account the specifics of the activity. However, in the form and inventory sheet in any case must be present the mandatory details established by GOST.
Document structure
Regardless of which form of the inventory sheet is used at the enterprise (developed independently by the organization or approved by the State Statistics Committee), it must include:
- Accounting accounts.
- Information on discrepancies identified during the audit. They are indicated in monetary terms.
- Information about the cost of damaged materials and goods.
- Information about regrading, write-offs, detected losses due to the fault of materially responsible employees. These data are indicated in rubles.
Design Nuances
The inventory sheet should contain information about the enterprise itself, which is being audited. If the check is carried out in a separate unit (workshop, department), its name is also indicated.
The statement should contain information not only separately for each account, but also general data on the amounts of the revealed surpluses or shortages. According to the final result, the information in the financial statements is adjusted.
The information reflected in the statement must be confirmed by the signatures of the responsible employees, the head, members of the audit commission.
Document Value
The actual state of assets in the enterprise should, in fact, confirm the information of accounting documents. For this, in fact, an inventory sheet is formed.
The form reflects information on all revisions performed during the year. Based on this information, the causes of deviations are identified, the perpetrators are identified, measures are taken to prevent similar situations in the future.
Collation statements
If during the inventory discrepancies between the information reflected in the accounting documents and the actual condition of the objects are revealed, a document is drawn up in the form of INV-18 or INV-19. The first statement is used for intangible assets and fixed assets, the second - for inventory items.
Collation statements are issued in 2 copies. One must remain in the accounting department, the second is transferred to the materially responsible employee.
Separately compiled lists of property that the company does not belong to, but is recorded in accounting documents. Its structure, in particular, includes objects rented or accepted for storage.
Reflection of surplus and shortage
The rules for processing audit results are regulated in the 5th section of Order of the Ministry of Finance No. 49 of 1995. In accordance with the established procedure, surpluses identified in the inventory process are accounted for and included in the financial results.
If deficiencies are found within the framework of the norms of loss, the accountant writes them off to production costs. Norms are determined for products of various types by authorized departments and ministries. It is worth saying that many of them were installed back in Soviet times, but continue to be used today.
For tax purposes, losses from damage or shortages within the norms of loss are included in expenses. The corresponding provision is enshrined in subparagraph 2 7 of paragraph 254 of the article of the Tax Code.
Collection features
Deficiencies in excess of the established rates of loss are documented on the guilty employees and must be compensated by them. Excessive shortcomings can be attributed to the composition of production costs if it was not possible to identify the perpetrators or the collection was refused.
In any case, the facts must be supported by documents. If, for example, it was refused to satisfy the requirements for recovering losses caused by the company from the perpetrators, the proof of this is a court decision or a resolution of the investigating authority.
Offsetting Offsetting
Normative acts allow offsetting shortages and surpluses. However, certain conditions must be met for this. Offsetting is allowed:
- For one period.
- For shortages / surpluses of one materially responsible person.
- For one type of inventory.
- In equal quantity.
Finally
The inventory sheet is considered one of the most important documents in the enterprise. It is necessary to ensure continuous monitoring of the state of inventory.