Each organization is obliged to conduct a periodic inventory of assets (materials, fixed assets, other values). The results of the verification are entered in a special document. Forms of inventory records (form number INV-1, -3, -5, -8a, -16) are stored in the accounting department, they can be taken at a higher organization or downloaded on the Internet.
An inventory is compiled to verify the conformity of the available values and the correctness of accounting. This document is able to objectively reflect the actual availability of commodity and material values at all stages of their storage and movement in the enterprise.
Inventory guidelines require its implementation in several stages. Each is accompanied by the compilation of primary documents (order of conduct, inventory, acts). After that, the verification results are compared with the accounting data (collation statements). To register the results of the inventory of incomplete repairs, future expenses, availability of securities, money or forms of strict reporting, uniform registers are used.
Inventory inventory should be made out strictly in accordance with the requirements of its maintenance. Before starting the inventory, the persons responsible for the results of its inventory should write a receipt included in the heading of the form.
An inventory is made in duplicate (one for accounting, the second for inspection bodies). It is signed by financially responsible persons after personal verification of accounting data and comparing them with the actual availability of material assets at the disposal of the organization.
When filling out the form there should be no empty lines. The field “Name of organization” shall indicate the form of ownership and the full name of the company (for example, the Alliance additional liability company). It also indicates the code of the enterprise according to the all-Russian classifier (it is registered in the accounting documents).
In the following field, it is necessary to indicate the structural unit (management, workshop, department). If the company uses codes to designate these units, you must specify them. Then the code on OKVED is affixed.
It is imperative to state the basis for the inventory (order, order of the head - Form N INV-22). According to this order, official dates of the beginning and completion of the inspection are set.
The column "Operation code" is filled out only if the company uses coding, otherwise a dash is put down.
An inventory inventory requires the entry of values with serial numbers. Each item is marked with the date of the inspection, as well as whose ownership the described value is in.
In column “2”, the inventories indicate a code that reflects the remains of values (01 - fixed assets, 10 - materials, etc.).
In addition, it is necessary to list the characteristics of assets, their type, grade, units, inventory numbers and passport numbers, unit cost.
In the column "Actual Availability" the amount and quantity of values are indicated, the balances are summarized. After that, the column “Total” is filled in, the signatures of the responsible persons are affixed.
Then, the inventory is transferred to the accounting department so that it can clarify the balances on the balance sheet. After indicating all available balances, the accountant certifies the information with his signature.
In those cases when, after compiling the inventory, discrepancies in the data are revealed, a comparison inventory sheet is compiled (INV-18 and -19 form).
If values, finished products or materials that are spoiled or unsuitable for further use in work are identified, relevant acts are drawn up.
If the processing of data on accounting for values is automated, the inventory form is issued to the commission on paper or computer media with data already filled in according to columns No. 1-9. Then, the commission's responsible persons enter the data in column 10 on the availability of values.