The cost of an inventory will depend on the amount of work and the type of inventory. The timing and procedure for conducting an inventory are determined by the head of the enterprise. First, an order is prepared and a commission is created, which includes an accountant, manager, engineer, auditor. The materially responsible person writes a receipt that at the time of the inventory all incoming and outgoing documents were handed over to the accounting department, all received goods and materials were capitalized, and those who left were written off.
The members of the commission check the storage conditions of goods and materials, the presence of locks and fire alarm systems, the presence of safes, whether the export of goods is controlled, whether an employment contract has been concluded with materially responsible persons, and whether there is an agreement on full liability. All this is important, since the procedure for conducting an inventory of values at any enterprise is required.
An inventory is carried out necessarily by all members of the commission in the presence of a materially responsible person. In case of violation, the results of the inventory can be considered unreliable. The absence of one of the members of the commission, for good reason, is formalized by an order to replace it.
The procedure for conducting an inventory requires the correct completion of the inventory. Corrections and erasures, skipped lines cannot be allowed. On the last page, you need to make dashes on blank lines, put all the signatures of the commission members and take stock.
The inventory is mandatory:
- When changing the materially responsible person
- At the end of the year when reporting in accounting
- If property is leased
- If facts of corruption, theft, abuse are revealed
- In case of fire and other natural disasters
- Upon liquidation and reorganization of an enterprise
The procedure for conducting an inventory of goods includes several stages. The commission consists of sellers, accountants and the director of the store. On the day of the inventory, all goods are put in order, they are sorted according to the assortment, they are checked for barcodes on the labels, the report on the sale of goods is removed, the database is checked so that all receipts and expenditures for the group of goods to be inventoried are closed.
At the second stage, sellers begin to recount the goods manually or using a scanner. At the time of the inventory department is best closed for buyers. The primary document is an inventory list in which the actual data of the goods, their name, quantity, weight are entered. The inventory is filled out manually or on a computer, corrections and cleanings are not allowed.
The inventory procedure requires that the mark on the price check is made on the last page, the results are summarized and the signatures of all inspectors put. Also, the signature of the materially responsible person and a receipt indicating that the inspection took place in his presence was put, he has no complaints and accepts the converted goods for safekeeping.
Then inventory records are transferred to the accounting department to compare the actual data and accounting data. Data on the movement of goods since the last inventory are compared and analyzed and the causes of discrepancies are identified.
At the last stage, the result of the inventory is drawn up. In accounting compiled statements. In this case, it is necessary to take into account the re-grading of goods and the total difference that was formed as a result of this. Surplus goods are at market prices, and the shortage is held at the expense of the perpetrators, and in their absence written off.
The procedure for conducting an inventory of funds provides for a preliminary check of the availability of all receipts and expenditures at the cash register, a report on the cash register is removed on the day of the inventory, cash book entries, cashier reports, documentary evidence and the validity of all expenditure transactions are checked. Members of the commission recount the actual availability of funds. An inventory and collation statement is compiled . The correspondence of the current account balances and the data of bank statements is checked.