Knowing the actual quantity of goods and other valuables held by the enterprise is one of the prerequisites for effective work. That is why carrying out an inventory has become an obligation prescribed in the Accounting Act. In this way, the reliability of accounting data is ensured , and the actual availability of property and liabilities is checked.
Ideally, the data on paper should actually match. But for various reasons (theft, spoilage, natural decline, natural disasters, etc.) discrepancies can be detected. In such cases, a collation statement is compiled. The standard form of INV-18 is a document that indicates data on possible discrepancies in the availability of fixed assets, and INV-19 reflects the accounting of the results of an inventory of inventory items.
Such documents are compiled by an accountant, which reflects in them the data from the relevant inventory lists, comparing them with the data of the accounts. As a result, shortages or surpluses may appear. Moreover, their amounts in these documents should be indicated in accordance with the assessment in accounting. The responsible accountant is obliged to carefully check whether everything is correctly calculated. And only after that do the corresponding notes.
The comparison sheet also contains the required fields, which indicate the information on the structural unit in which the inventory was carried out, the number and date of the order, the start and end dates of the inventory, and the name of the
financially responsible persons. Each such document has its own serial number, which is indicated in a certain column.
The procedure for filling the second and third pages of INV-19 is as follows. Column 1 shall indicate the serial numbers of inventories subjected to inventory. Columns 2 and 3 are intended to indicate the name, purpose of materials, their brief characteristics and item numbers.
The following columns reflect information about the unit of measure and its code according to the OKEI, inventory numbers, and, if available, passport data. Next is the basic information, for the clarification of which, in fact, a comparison sheet is compiled - this is the number and amount of excess (or missing) inventory items reflected in the column “Inventory Results”.
Columns 12,13,14 indicate the refinement of the records that are associated with the surplus. Columns 15-17 specify the data related to the shortage.
At the end of the second sheet, the comparison sheet contains data on the total number and amount of surplus (or shortages) of inventories. The chief accountant must put his signature here!
On the third page, in columns 18-23, the results of offsets for the re-grading allowed by the special commission are reflected. Columns 24-26 indicate the amount and amount of surplus, as well as the account numbers on which they are capitalized. Columns 27-32 contain the same information, but in the context of the shortage of goods and materials.
A collation statement is made in duplicate. This is done manually or using a computer. One document remains in the accounting department, the second - is transferred to the person responsible for the safety of valuables of the corresponding type. His signature, full name and position must also be present in such a document.