An inventory of the property of the enterprise is carried out on the basis of the order of the head, which indicates the type of inventory, the commission and the timing of it.
If a complete inventory of the property is carried out, then the following shall be checked:
fixed assets
materials
intangible assets
household equipment
financial investments
unfinished production
cash
money documents
finished products
goods
securities
property that has been leased, leased or held for safekeeping
That is, an inventory of property is always carried out at the place of its location and the place of work of the materially responsible person and always in his presence. It is mandatory to carry out an inventory when a materially responsible person is changed on the day the case is transferred, in case of theft or spoilage, when the head of the team is dismissed with collective liability of a group of persons, when the company is liquidated before filing liquidation statements, when enterprises are reorganized before the separation balance sheet is prepared , rental of property after accidents or fire.
The commission in its work is guided by regulatory documents, including the use of methodological guidelines for the inventory of property , which describes how to conduct an inventory and the rules for documentation.
Prior to the inventory, accountable and materially responsible persons give a receipt that all documents have been handed over to the accounting department, all received values have been delivered to the parish, and those that have left have been written off.
In the process of verification, inventories are compiled in duplicate, in which the actual values are described. On the last page on a blank line they put a dash, summarize the quantitative results, sign the inventory by all members of the commission, and after approval by the head of the enterprise, the inventories are transferred to accounting. In the process of filling them, corrections, cleanings are not allowed, all items are rewritten in quantitative terms in those units of measure in which they are taken into account in accounting. If an error is detected, the line is crossed out, the correct information is written above, which is certified by all members of the commission and the materially responsible person.
When the inventory of the property is completed, the materially responsible persons give receipts that the entries in the lists are made correctly, in their presence, they have no complaints against the checking members of the commission, and the property itself was accepted for safekeeping.
Inventories are important for proper accounting at the enterprise, but an inventory is carried out as an accounting method on a monthly basis on the first day of the month for cash on hand and annually for fixed assets. What should you pay special attention to when conducting sample inventories? So in the inventory of fixed assets pay attention to the technical and operational characteristics of the object. When they inventory buildings, they check the documents confirming the ownership of the enterprise, whether there are documents for renting a land plot for a real estate object.
During the inventory of equipment and vehicles, they check the availability of the technical passport of the manufacturer, indicate the year of manufacture and engine power. In separate records of leased fixed assets, which are compiled in triplicate, indicate the term of the lease.
If unrecorded fixed assets are detected, an assessment report is drawn up, depending on the technical condition of the facility, depreciation is taken into account and they are accounted for at market value. With the further unsuitability of fixed assets, an act is drawn up at the enterprise for further decommissioning, and these fixed assets are recorded in a separate inventory list.
An inventory of property of other categories also has a number of features. For example, an inventory of cash on hand and securities is carried out simultaneously. In this case, not only the numbers, series and amount of securities for each issuer are indicated, but also the maturity dates, the nominal and actual value of each security. When an inventory of cash in transit is carried out, check the bank receipts and accompanying statements of the delivered revenue. During the inventory of cash at the cash desk, all monetary documents are checked at the same time: cash book, receipt and account orders, cashier’s reports.