Each organization must conductperiodic inventory of assets (materials, fixed assets, other valuables). The results of the inspection are entered in a special document. The forms of inventory inventories (form No. INV-1, -3, -5, -8a, -16) are stored in the accounting department, they can be taken in a higher organization or downloaded on the Internet.
Inventory inventory is compiled forverification of compliance with 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.
Methodological guidelines for inventory requireits carrying out in several stages. Each is accompanied by the compilation of primary documents (order on holding, inventory, acts). After that, the results of the audit are compared with the accounting data (collation sheets). To draw up the inventory of unfinished repairs, future expenses, availability of securities, money or strict reporting forms, unified registers are used.
Inventory inventory must be registeredstrictly in accordance with the requirements of its conduct. Prior to the beginning of the inventory, the persons responsible for the results of its conduct must write a receipt included in the head part of the form.
Invented in two copies (one foraccounting, the second - for inspection bodies). It is signed by the materially responsible persons after a personal re-examination of the accounting data and their comparison with the actual availability of material assets at the disposal of the organization.
When completing the form, do not leave blankrows. The "Name of organization" field indicates the ownership form and the full name of the company (for example, the Company with the additional responsibility "Alliance"). Here, the enterprise code is also indicated according to the all-Russian classifier (it is registered in accounting documents).
The following field must be indicatedstructural subdivision (management, shop, department). If the enterprise uses codes to designate these units, then it is necessary to specify them. Then the code on OKVED is put.
It is necessary to prescribe the basisinventory (order, order of the head - form N INV-22). According to this order, official start and end dates for the inspection are set.
The column "Transaction code" is only filled in if the enterprise uses coding, otherwise a dash is inserted.
Inventory inventory requires entry into itvalues with ordinal numbers. Near each item, the date of the inspection is put, and also it is indicated in whose property the described value is located.
In column "2" the inventory is indicated by a code reflecting the remaining values (01 - fixed assets, 10 - materials, etc.).
In addition, it is necessary to list the characteristics of assets, their type, grade, units of measure, inventory numbers and passport numbers, the unit cost.
In the column "Actual availability" the amount and quantity of values are indicated, the remainders are added. After this, the column "Total" is filled in, the signatures of the responsible persons are stamped.
Then the inventory inventory is transferred to the accounting department so that you 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 drawing up an inventory, discrepancies of data are revealed, a distinctive inventory sheet (form INV-18 and -19) is compiled.
In the event of identification of the values, finished goods or materials that are damaged or unfit for further use in the work, corresponding acts are drawn up.
In the event that the processing of accounting datavalues are automated, the form of the inventory is issued to the commission on paper or computer media with the data already filled in columns No. 1-9. Further responsible persons of the commission enter data in column 10 on the availability of valuables.