Inventory is a check on the availability of stocks of a company on a certain date by comparing the actual data with the balance sheet information. This is the main way to control property values. Read more about how the inventory is carried out and executed in the pharmacy, read on.
Legislation
The following regulatory documents regulate the procedure for conducting an inventory in a pharmacy:
- Order of the Ministry of Finance No. 49 "Instructions for conducting an inventory";
- ch. 25 of the Tax Code of the Russian Federation;
- Federal Law No. 129 "On BU";
- normative documents of the state power that exercises internal control;
- orders of organization management.
The timing
Inventory helps track the movement of funds and determine the value of the property. The legislation does not clearly state the conditions and frequency of reconciliation. These data should be recorded in the accounting policies of the enterprise. The number of inspections per year, their dates, the list of property is also determined by the management of the company.
The Federal Law No. 129 spells out situations in which an inventory in a pharmacy is mandatory:
- upon transfer of assets for rent, their redemption or sale;
- annually before reporting;
- when changing persons bearing material liability;
- in case of theft of property;
- in case of natural disaster or emergency;
- upon reorganization or liquidation of an organization, etc.
Training
Before starting the check, you need to form a commission. Usually it includes an accounting officer, an administration representative and a specialist who is well acquainted with business management. A materially responsible person is also involved to find the property “in fact”. The composition of the commission, the timing of the inspection is approved by the head of the enterprise by special order.
After its signing, the commission proceeds with preparatory measures. First of all, the pharmacy warehouse is checked for the presence of a fire alarm, storage conditions of the refinery (availability of safes, special containers). Storage areas of the MPP should be equipped with measuring instruments. Control over the export of goods from the territory of the organization should be exercised. Entrances and exits to the room in which the MPZ are stored are sealed. The commission also checks whether the contractor has concluded a labor and liability agreement.
Conducting an inventory in a pharmacy
Before calculating the actual balances, all cash receipts orders, invoices from suppliers are recorded. After this commission, an inventory sheet is issued . This is a list of available values, presented in alphabetical order. It lists all the organization's MW, their quantity and quality. According to these data, the presence of the MPZ is checked. Property that is not on the list is surplus. The procedure for their identification and accounting will be described in more detail below.
Inventory in the pharmacy can be carried out in one of such ways: by balances, using equipment, manually filling out the list.
In the first case, a check is carried out on the actually available goods with the values listed in the act. All discrepancies identified are recorded and corrected in the inventory. This method of verification takes a very long time. During daily work, especially if the pharmacy has high traffic, the likelihood of putting the drug in the wrong box or leaving it near the checkout increases. When taking the goods, part of the drugs can be made more popular drugs. Recalculating the entire batch in search of a missing position is very difficult. Therefore, in the course of such inspections, a shortcoming is often revealed, which in fact is not. We have to re-collect the commission and re-reconcile.
The easiest way is to take an inventory in a pharmacy using equipment that scans goods in places of their storage, transfers data from the terminal to a computer and automatically generates inventory sheets. The information received is verified with accounting data. All discrepancies are recorded in the inventory.
A similar method of data processing involves the third method. The difference is that employees themselves need to bring all the goods to the scanner and process. This process takes a lot of time. But there is a way to rationally organize time.
The commission must be divided into groups of two people. Verification is necessary from different ends of the pharmacy, moving towards each other. One person will be the "submitter" ("counting), and the other will be the" scanning "(" recording "). The first opens the box and transfers all the drugs to a partner, who scans them and puts them in a separate box. After the inventory of one box or shelf is completed, you need to put a box of medicines on it and move on to the next shelf. At the end of the test, you just need to arrange the drugs in the correct order. With this method of inventory, all goods that are not in their place will be taken into account. The computer will calculate their number and give the final result.
Reporting Results
Upon completion of the audit, an inventory act is formed. It presents the identified shortage and reassortment. Separately generated interim product report. It is signed by the chairman of the inventory committee and all participants in the audit.
Accounting for surplus
Sometimes, based on the results of the inspection, property that is not reflected in the balance sheet is revealed. In such a situation, the commission needs to establish the reasons for its occurrence. In the balance sheet, surplus is accounted for at the market price on the date of the audit by posting DT10 KT91. With continued use, these surpluses are recognized as expenses from ordinary activities. In OU, their value refers to non-operating income. In the event of further use, it is expensed in the calculation of income tax.
If the management has decided to sell the identified MW, the cost accounting for such operations will take place in a different order. Revenues from the sale of identified surpluses should be reduced by the price of their acquisition. Such surplus information is not available. The methods for its calculation are not legally prescribed. Therefore, the income from the sale of such products is not subject to adjustment, since the costs of its manufacture were not taken into account in the inventory.
Inventory rules
Reconciliation of balances in the pharmacy differs from the usual inventory. The commission may only conduct a full audit. The absence of even one of its members may serve as a basis for protesting the results. During the inventory, you need to pay special attention to the following points:
- Drugs that are subject to quantification are accounted for by type, packaging, names, forms and dosages. In the inventory act they are entered into groups.
- The responsibility for the theft of funds lies with the warehouse manager if the commission can prove his guilt. The employee must pay a fine in the amount of one hundred times the damage caused to the legal entity.
- When reconciling toxic agents, a separate form of inventory is compiled . In case of deviations above the approved standards, the manager must notify the parent organization of this within three days.
Accounting for deficiencies in BU
Amounts of shortages cannot be covered by surpluses. They are written off within the established norms by order of the head. Write-offs are not applied to factory drugs.
The loss of drugs cannot be attributed to natural attrition:
- during storage, transportation, in connection with the violation of the conditions and rules of technical operation;
- during repair or transportation of equipment;
- during warehouse operations, accidents, emergency;
- technological losses.
In the BU, the shortage relates to distribution costs and is reflected by the postings:
DT94 KT10 - the record is made on the basis of the act of inventory;
DT20 (44) KT94 - a record is made on the basis of a certificate of calculation.
In OU, losses within the norms of attrition relate to material costs. The norms themselves are indicated in such Orders of the Ministry of Health: No. 1689 (2007), No. 375 (1996), No. 284 (2001), No. 2 (2007).
If GORZDRAV pharmacy reveals shortages in excess of the norms, then the amount of expenses is written off to the perpetrators by the following entries:
- DT94 KT10 - based on the counting sheet.
- DT73.2 KT94 - based on the order of the head.
The Labor Code provides for the obligation of the employee to indemnify actual damage to the employer. The latter refers to a real decrease in property or a deterioration in its condition, as well as the need for the employer to make the cost of restoring property. Materially offended persons must indemnify in full. If an employee voluntarily refuses to compensate for damage whose amount exceeds his average monthly earnings, then the collection is carried out through the court.
If the perpetrators are not identified or the court refused to recover, then the losses are written off to financial results: DT91 KT94.
Accounting for shortcomings in NU
In OU, such losses are recognized in non-operating expenses. The fact of the absence of perpetrators must be documented by an authorized authority. Cases of embezzlement in a pharmacy should be considered by state authorities. If no perpetrators were found, the preliminary investigation stops. The commission makes a decision about this fact, a copy of which is sent to the prosecutor. A copy of this document just confirms the absence of perpetrators.
Property, the lack of which was revealed during the inventory, was not used for VAT operations. If the perpetrators of the theft were not found, then the amount of tax is subject to recovery.
Pharmacy inventory: documents
The law does not establish clear forms of forms for processing the results of verification. Therefore, the city health department, pharmacy can develop their own form of act, indicating in it all the necessary details. You can take as a basis ready-made forms of Goskomstat forms (for example, INV-3) and supplement them with the necessary fields.
In this inventory, all members of the commission, location of the inspection, information on the units of measurement, the actual availability of objects and the balance sheet data are indicated.
The results of the inventory (shortages and surpluses in quantitative and monetary terms) are reflected in the act by comparing the actual availability of drugs with accounting data. Expired medicines should be included in a separate list. So it will be easier to write them off. Reflect these drugs in the general act of inventory should not be.
Write-off of expired drugs
The procedure for establishing the shelf life of drugs is mandatory for all enterprises in the pharmaceutical industry. Shelf life is understood as the time during which the drug must fully satisfy all the pharmacopoeial requirements and technical conditions by which it was released. Expired medicines must be withdrawn from sale and debited. For these purposes, you can develop your own form of the document or use the established one: TORG-15, TORG-16.
There is no normative document that would prescribe the rules for the destruction of drugs. As part of this operation, one can refer to the order of the Ministry of Health N 382. It stipulates the duty of the owner of substandard, counterfeit and counterfeit funds to destroy them. The procedure itself is regulated by government decree No. 674. Such drugs under the contract are transferred to a specialized organization that has a license for the disposal of waste I-IV classes.
Income tax
The write-off procedure for expired drugs usually does not raise questions. Most accounting staff are interested in the method of writing off the expenses incurred.
The Ministry of Finance in Letter N 03-03-06 / 1/24154 specified that the cost of expired goods and the costs of their disposal can be attributed to expenses (Article 264 of the Tax Code), provided that the latter are documented. At this point, special attention should be paid.
When a pharmacy warehouse is inventoried, the TORG-15 consignment note is often used. However, it does not display information about the nature of the defects. Therefore, to confirm the costs of disposal of medicines, you need to submit the following documents:
- inventory act of inventory items ;
- the decision of the owner of the drugs on their seizure and destruction;
- a contract with a waste management company, a copy of its license;
- document confirming the transfer of drugs;
- disposal act.
These documents should disclose the following information:
- place of destruction of funds;
- name of drugs, their form, dosage, series, unit of measure;
- the number of drugs transmitted;
- information on containers and packaging;
- name of the manufacturer.
All of these data are necessary for identifying written-off drugs.
Conclusion
At least once a year, an inventory should be taken at the pharmacy before the annual reporting. The process of comparing the amount of actual property with the number should be recorded in the approved documents in the prescribed manner. If possible, it is better to use a computer-based data collection method. All drugs with an expired shelf life are recorded in a separate act indicating all the data necessary for their further write-off. Only when these requirements are met, the value of expired goods and the costs of their disposal can be attributed to expenses.