Correct bookkeeping involves not only the formalization of all economic transactions taking place in the organization, but also the conduct of relevant activities. This process is equivalent to comparing the information displayed in accounting with actual information about the state and availability of the company's property. The procedure involves the full control of available resources and the timely detection of inaccuracies or discrepancies in accounting, as well as facts of fraudulent actions by materially responsible persons. In this article we will analyze the types and procedure for conducting an inventory. It is advisable to start with the concept and essence in order to fully understand the meaning of the presented category.
The term and its definition
Under the inventory should be meant verification of obligations and property of the enterprise by measuring, counting or weighing. The concept and types of inventory that exist today, one way or another, suggest the presence of a methodology that allows you to clarify the indicators of accounting and control over the safety of property complexes, as well as identify moments of unreliable display of operations in accounting.
The main goal of the procedure is to find errors, inaccuracies and omissions in accounting, as well as improving the quality of accounting operations in the warehouse and monitoring the activities of storekeepers, accountants and other involved specialists. Before considering the types and order of the inventory, it is advisable to highlight its main tasks.
Inventory tasks
Among the currently relevant tasks, we note the following:
- Formation of a list of material resources and their available quantity in units of natural value.
- Validation of the display of accounting manipulations.
- Comparison of accounting and practical information.
- Identification of inaccuracies, errors or intentional misrepresentation of accounting information.
Inventory of property and liabilities: types
Today, the classification of the category in question is carried out in accordance with several criteria. We will analyze them separately, however, to begin with, we briefly name all currently existing:
- Types of inventory according to volume. In this case, full and partial are distinguished.
- Varieties according to the methodology. Here, such types of inventory as selective and continuous are appropriate.
- Varieties for their intended purpose. There is a planned, repeated, unscheduled and control inventory.
Types of inventory by volume
As it turned out, in accordance with the volume criterion, it is now customary to allocate a full and partial inventory. It is important to note that the full implementation is relevant, first of all, before the formation of annual reports, as well as in the case of an audit or audit. The named type of property inventory covers absolutely all material values, settlement relations with other legal entities and individuals, as well as organizations without a legal entity, as well as cash. A complete inventory involves the coverage of all types of funds, including values that do not belong to the organization. Among them may be leased OS; materials accepted for processing; valuables taken for safekeeping that are of a material and material nature, and so on.
Consider this type of inventory as partial. It is customary to call it each individual procedure, which covers part of the company's funds. Partial, it is advisable to include, for example, an inventory of material assets associated with the change of persons responsible in material terms, or cash (in another way, this is called a cash desk audit).
Classification by method
What types of inventories according to the implementation methodology are known today? Solid and selective. In the case of the latter, only certain values of the person are checked for a particular person responsible in the material plane. It is worth noting that selective inventory is implemented in enterprises with an extensive range of values. This type of accounting inventory, as solid, is carried out simultaneously in all structural divisions, as well as in parent companies that are the property of this organization.
Intended classification
As it turned out, the division of the constituents of the considered category in accordance with such a criterion as purpose has the most branching. We will analyze separately all types of inventory. So, the planned one is carried out according to the schedule in clearly defined terms, which, as a rule, are approved by the management. It is worth adding that this period is not subject to publication. An unscheduled inventory is relevant due to the current situation or specific circumstances, for example, in the case of the transfer of cases by a person responsible in material terms after theft, natural disasters and so on.
This type of inventory in accounting, as repeated, is implemented when there are doubts about the objectivity, quality and reliability of the procedure already carried out. And finally, the control inventory involves control checks of the correctness of the inventory after the main. In this case, the participation of special commissions, as well as persons responsible in the material plan, is relevant. The control procedure is implemented before the opening of the pantry, section or warehouse where the inventory was carried out (this factor is very commonplace, but in practice it is very important).
Order of conduct
Further, it is advisable to analyze the procedure and learn the main points. Before taking an inventory, an order is issued for the company, where all the key points of this procedure are indicated. It is advisable to include:
- The reason for the event (this item is optional).
- Duration of inventory (mandatory item).
- Varieties of material values (required).
- Chairman and members of the commission (mandatory item).
Inventory commission
As for the inventory commission, it is compulsory. This is indicated in the regulatory documentation. It is the audit commission that exercises direct control and verification, records the availability of property at the enterprise upon the fact, as well as the compliance of these accounting information values. It is important to keep in mind that the inventory commission does not corny census of the names and quantities of property that is in the organization. Her responsibilities comprise a wider range of activities, which include checking documentation for values (invoices, invoices, acts, contracts); compliance of the actual situation with the information presented in the documents; determination and subsequent analysis of the reasons for the write-off of values; identification of real possibilities for the use of certain waste activities.
In addition, the responsibilities of the inventory commission include the preparation of all necessary documents, the main of which is the inventory. Namely, it indicates the name of the organization and structural divisions, the grounds for the audit, and the types of controlled property. In addition, there is a receipt from a materially responsible person regarding capitalization and write-off of property, a line for the signatures of the chairman and elected members of the commission, as well as a column for filling out information on the availability of values.
Verification Steps
It is important to know that the sequence of implementation of inventory measures in one way or another assumes the existence of a number of stages of verification, where it is advisable to include the following:
- The preparatory phase involves the publication of an appropriate order, the creation of an inventory commission, and the timing of the procedure.
- The actual stage speaks of conducting a direct check, that is, counting, weighing and census of all material assets available at the enterprise, as well as the formation of an inventory inventory.
- The processing stage involves comparing the information in the inventory with accounting information, as well as creating a collation statement and analyzing those deviations that are identified.
- The final stage involves the registration of the results of the types of inventory indicated above.
Reporting Results
As it turned out, the results of the inventory are indicated by the inventory collation sheet. At the same time, the discrepancy between the availability of property in fact and the information presented in accounting is reflected in the following order:
- One way or another, surplus property is accounted for, and the corresponding amount of cash is credited to the financial results of the enterprise. It is important to add that in the case of a budget organization, we will focus on increasing funds (financing).
- Deficiency or damage to property within the limits of the norms of natural loss is charged to the costs of treatment or production. If the limits of the established norms are exceeded, then the write-off is carried out to the account of the guilty employees who act as responsible. In the absence of guilty persons or the refusal of the judicial authorities to recover losses from them, the write-off is carried out on the financial results of the enterprise.
We will examine the question in practice
Next, we consider several situations that often lead to a dead end in practical activities. So, how to write off the missing amount of money if the culprit is identified, but the company has no complaints against it and does not plan to file a claim for damages? In this case, the writing off of the shortage is carried out in the same way as if the guilty employee was not identified. It is important that management issue an order to write off the lack of money for the financial result of the structure.
Is firing possible?
Is it possible to fire an employee if there are disagreements during the inventory process, in other words, a shortage or surplus of material assets? It is important to note that in both cases, the employer has the legal right to dismiss him because of the loss of a certain degree of trust in accordance with paragraph 45 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”. Here it is necessary to clearly understand that the fact of guilt of the employee must be fully proved. In addition, according to this article, the employer has no right to lead a pregnant woman, which should also be taken into account in practice.
Conclusion
So, we examined the concept, definition, value, main objectives and goals of the inventory. In addition, a detailed analysis was made of its current types, procedure, actual stages and presentation of the results. Practical data turned out to be useful, that is, answers to questions that any employer may have. It is important to remember that in the formation of collation statements, it is necessary to take into account the reassortment of material values, as well as the difference in the sums of money that was formed as a result of this reassortment. It is also necessary to write off losses within the limits of natural loss standards.
It should be remembered that for a competent assessment of the financial situation of a company, one should have reliable information regarding all the property that is at its disposal. That is why inventory is a mandatory procedure that allows you to achieve stable financial performance of the company. Naturally, there are many other more important factors, however, this procedure is an integral element of the proper functioning of the structure, because it allows you to get information about the state and availability of material values in the organization.