All accountants are aware that inventory is an indispensable and strictly necessary measure for accounting. No less information about him is possessed by those who are responsible for managing divisions, departments, and the company as a whole. Individual specialists from different departments can take part in the inventory. At some enterprises, this is the responsibility of the special department of material support.
general information
Any accountant can tell that the inventory is a strictly limited sequence of events, each of which is extremely important for the result. The main task of the audit is to make sure that all the material assets that the company has on paper are present in material form.
From year to year, such an audit should be carried out both on the financial obligations of the company and on its property. It is necessary to control fixed assets, other assets. The frequency of inspections, the nuances of their organization, the list of objects that need to be clarified, should be formulated by the leading personnel of the enterprise. It is necessary to create an internal situation, confirm it with an accounting policy. They must issue a thematic order confirming this situation.
The laws of our country also say that the inventory is a necessary and important event, without which it is impossible to do at the enterprise. A special law was passed, published under number 402. It clarifies the situations requiring an inventory without fail.
The legislation obliges to do such a check if the company is preparing to hand over annual reports of accountants, if it is planned to implement it, to transfer some objects under a sale or lease agreement. An inventory is needed if the person responsible for the storage of items changes, if theft is revealed, if something was used incorrectly or deteriorated. The procedure is prescribed for structural changes, emergency.
Nuances and forms
Any manager of an enterprise knows that an inventory is not only an event that is planned in advance, but also an event that can be organized suddenly if the preconditions have arisen. In particular, an unscheduled check is carried out if it is discovered that the client was deceived.
The main condition for organizing the event is the will of the management staff. Checks can be arranged at any time. It is required if unaccounted goods are produced, there is an unplanned sale. A sudden inventory is needed if management wants to make sure that the person responsible for a certain sector of the enterprise is competent.
Responsibility for organizing the inventory rests with the commission. It should have three employees or more people. The head issues an order, which establishes a list of workers included in the commission. She acts constantly.
If there is a need, additional highly specialized personnel are introduced into the group. Each check is carried out with the involvement of all members of the commission. If someone is absent, the outcome of the event is invalidated. Responsible personnel are also required to be present at the audit. Without his participation, the results are not valid.
Event Definition
A monthly, annual inventory and carried out with a different period is an event that involves checking the availability of certain values, monetary obligations. It is produced for a specific date. The obtained indicators are compared with information from accounting documents, discrepancies are revealed.
Inventory allows you to control the safety of material wealth. There are several types of events. Frequency allows you to divide cases into planned, scheduled, and sudden. The first is strictly required and necessary when preparing reports for the year. The sudden is carried out according to the secret schedule of the managing staff or at an unpredictable moment, if there is a reason.
Material, financial inventory conducted outside the well-known schedule, is aimed at identifying the responsibility of employees to fulfill their obligations. Such a check should be sudden for someone who is responsible for the property ex officio - this is the main condition of the event. According to the results, they conclude how competent a person is, whether he faithfully performs his work. Unscheduled events are needed if appropriate circumstances arise. In this case, employees can take the initiative and invite the management staff to organize an inventory.
Many or few?
It is customary to identify complete and partial, selective, forms of inventory. The former involve events in which they recount, compare everything that the enterprise owns. With such a check, there are no exceptions and cannot be. It is possible to organize a partial inventory. For her, it is determined which groups of property are subject to verification, and it is with them that they work. The sample form involves the allocation of positions from a group of goods, items, assets to be checked.
If a check of the second or third type is organized, it was possible to detect some discrepancy, not without a full check. The sample form is most often organized during a pause between the main reconciliation events. These measures allow you to take control of the safety of tangible assets. Managers can track how well accounting is kept.
Who is responsible?
Accounting, inventory - the responsibility of qualified personnel. A special commission is determined by an order issued by the chief manager of the enterprise. It is permanent. Whatever inventory is planned to be carried out in the company, this commission is obliged to be present at the event in full force. She is responsible for the control between inventories.
If the scope of the planned audit is very large, you can create separate specialized commissions. This organization of the workflow makes it possible for a strictly agreed time to check the entire company. This is especially convenient if different sections of the company are far apart from each other. In particular, if a legal entity has structural divisions, the formation of working commissions cannot be dispensed with. In some cases, the optimal solution is the formation of a single group. This works during the current scan, after which it expires.
Targets and goals
Carrying out, proper execution of the inventory, analysis of the results of this event is strictly necessary to clarify how the actual property of the company corresponds to information about it in the reporting documentation. The task of the commission is to determine whether there are objects that were not taken into account, and to calculate how much material is actually consumed in the production process. Inventory (accounting) should identify all shortcomings, detect excess, make sure that compliance with operational standards and rules in relation to property. The commission is responsible for the initial inspection.
Accounting is implemented through recounting, measuring, ascertaining weight. Inventory objects must be checked strictly in those places where they are located in the norm of the work process. During the inspection, you need to find out everything spoiled. Identify that it is no longer suitable for use, as well as materials, items, products whose expiration date has expired.
Key Rules
For an inventory to succeed, it must be continuous. Responsible staff must be in place at all times. The audit must be sudden for the person responsible for the audited property. Only the commission approved by the management has the right to carry it out.
Important documents
The procedure for organizing an inventory in our country is determined by official orders, decrees, which are issued on behalf of the Ministry of Finance. It is necessary to be guided by the provisions that establish accounting rules, as well as local documents adopted within the enterprise for rationing work.
Among the most important, it is worth noting the order of the Ministry of Finance adopted in the 99th, published under the 49th number. The fact of the need for an inventory is enshrined in the 402nd Federal Law on Accounting. If some aspects of the workflow are not spelled out in these laws, if there is no information in other state documents, you need to adopt a local act and make a provision in the accounting policy.
The task of the head of the form is to draw up the schedule of the event. As a sample using "Methodological instructions". Samples and forms of inventory at each company are developed independently, taking into account the peculiarities of the enterprise.
When compiling documentation samples, the scope of the company should be taken into account. Documentation is implemented through standardized forms. In the 98th, the Goskomstat issued 88 resolution, which approved a number of templates necessary for the inventory.
About the event in more detail
The main idea of the inventory is to recalculate everything that the enterprise has and to check how the results differ from the documentation that was originally available. Counting objects, starting from their location. According to the inventories, an inventory is not carried out, since it will not be possible to find the surplus. If something is taken into account by the mass, it is necessary to weigh it, if the volume, length - to measure the geometric parameters.
Certain items are converted to weight units. This is characteristic of an inventory of agricultural goods. If the value packaging is intact, selectively open individual blocks. If there are no labels, the contents are at variance with those indicated on the outside, you need to open all the packages and recount everything that the company has.
As you can conclude, by analyzing the forms used for the inventory, as well as understand by analyzing the documentation governing the audit, during the research you need to check all the securities and cash. Such items are counted on a piece of paper.
It is recommended that an agreement declaring matrimoniality include the condition of the impossibility of storing personal belongings in the place where the person works. Checking the present, all data is entered into the inventory. Typically, the responsibility for drafting this document lies with the accountant. You can’t add anything to a document without recounting it in advance. You can not trust the words of the workers, no matter how good they are.
Rules: strict!
Inventory - the period for which it is forbidden to come. It is impossible to carry out expenditure operations. The room in which the check is organized is strictly limited. It is unacceptable to let in strangers. If the commission takes a break, you need to seal the object. All documents related to the inventory are stored only in a safe.
Scheme and instruction
Those are determined by the 49th order. Organizing an inventory of debt, fixed assets, material assets, first draw up an order, which is signed by the head of the company. The document declares the fact of verification. It should have a date, an order. It fixes who is included in the commission, what types of property you need to check. Further, the values are sorted by key features, if there is a need for such an event, all are recounted and enter information into the inventory. The next step is reconciliation. Then sum up.
The inventory sheet must be approved by the management company. When the document has been drawn up and approved, measures are beginning to change and improve accounting, to clarify information stored in accounting. If the perpetrators are identified, you need to bring them to justice. Documents drawn up as verification reports should be sent to the archive for long-term storage.
Off-balance accounts
Others are interested in whether an inventory can be a means of identifying the status of off-balance sheet accounts. Specialists note the need for periodic checks on all property held by a certain enterprise.
If certain objects are not included in the property, but the company uses them, then it is also necessary to organize an audit. The inventory is carried out relative to what is rented, what is received and deposited under liability. Accordingly, everything that goes through off-balance sheet accounts is also taken into account and verified.
The verification procedure is as described previously. A special statement is compiled. When accounting, the value specified by agreements, transfer acts and other documents that govern the relationship of structures with respect to the analyzed property is important. One of the copies is given to the owner, so that he has the opportunity to compare the information with his own credentials.
Pharmacy
Using the samples of the acts of inventory, regulatory documents indicated earlier, you can organize a check in the pharmacy. A distinctive feature of this process is the need to attract all financially responsible personnel. On the day when the inventory is carried out, you can not dispense drugs. You can organize a manual check, you can scan the labels.
Based on the features of the event, choose suitable samples of the acts of inventory. Sometimes an event involves counting the funds present at a pharmaceutical point, alphabetically. Since some drugs are stored separately, and certain products are easy to skip, such an inventory often shows shortages. More effective recognized counting on the shelves. At the same time, all goods are detected, avoiding accidental loss.
Inventory and revision
These two events have certain differences. Both of them are held in order to check the movement of property, so sometimes they are confused. The main difference is the purpose of verification. The inventory is aimed at establishing a distinction between the real state of affairs and recorded on paper. Such a check is needed in order to remove errors from accounting led by accounting. An audit, in turn, is required to identify transactions that are conducted in defiance of the law and without reason. The audit is aimed at assessing the appropriateness of the measures, at determining their compliance with the standards.