Inventory report for goods and materials. Inventory of inventory in a company: how to count property quickly and correctly. Accounting for inventory results

INTRODUCTION 4

1. Inventory as an element of accounting in ensuring the safety of valuables 6

1.1. The essence and significance of inventories as a control technique 6

1.2. Organization of control and inventory service at enterprises and its importance 10

2. PROCEDURE FOR CONDUCTING INVENTORY OF COMMODITY AND MATERIAL VALUES 13

2.1. Inventory of inventory items shipped and not paid for on time by buyers located in warehouses of other enterprises 13

2.2. Inventory of low-value and high-wear items 14

2.3. The procedure for processing inventory results 21

3. Inventory of inventory items at Prima LLC 29

CONCLUSION 31

LITERATURE 33

applications 34

INTRODUCTION

In conditions of market relations, when the economic activities of enterprises and their development are carried out through self-financing, and in the absence of their own financial resources - through borrowed funds, a very important analytical characteristic is the financial independence of organizations and enterprises from external borrowed sources. Financial independence allows enterprises to compete with other participants in economic relations. Along with other factors in stabilizing financial independence, the safety of property contributes. However, as studies show, there is an unfavorable situation in the safety of funds.

Organizations and enterprises have losses due to shortages and thefts, thefts and losses.

Taking this into account, the role of studying the causes and conditions affecting the safety of property and developing effective measures aimed at eliminating or preventing those circumstances that contribute to negative changes increases significantly.

At the present stage of development of market relations, the safety of property must be interpreted in the broad and narrow sense of the word. Damage is attributed not only to theft, misappropriation and destruction of property, but also to violation of financial and government discipline, waste, negligence, damage to property, and production of substandard products.

The preservation of property in the broad sense of the word should be understood as the struggle for its efficiency, which means saving property, rational use of raw materials, and strengthening the economy regime. The safety of property in the narrow sense of the word involves the fight against losses of valuables due to shortages, theft, and improper storage, which is also of great importance. All this makes the problem of the safety of funds in the new economic conditions one of the most pressing.

Therefore, the purpose of the course work is to highlight the issue of strengthening and preserving the property of enterprises and organizations in market conditions, the means of which is inventory.

To achieve the goal, the course work covers a number of issues:

consideration of the state of preservation of property and the need for its control in market conditions;

consideration of the main stages and technology of inventory and its features in market conditions;

carrying out an analysis of the effectiveness of inventories and their impact on the state of preservation of property.

The purpose of the course work is to study the procedure for conducting an inventory of inventory items in various industries.

The course work has the following objectives:

Checking the state of accounting, storage and efficient use of material resources and work in progress, compliance of the actual availability of resources with accounting data and the needs of the enterprise;

Identification of unusable values ​​with determination of the amount of damage caused and the perpetrators;

Completeness and timeliness of capitalization, legality and expediency of expenditure and write-off of inventory items;

The object of the study is the limited liability company "Prima" (hereinafter referred to as Prima LLC).

Prima LLC was created and has been operating since June 12, 2005. The enterprise was founded on the territory of the Republic of Belarus to saturate the domestic market with goods, works and services, and organize the production of competitive products. LLC is engaged in processing recyclable materials. The company employs 12 workers.

To ensure the activities of the enterprise at the expense of contributions from participants, an authorized fund in the amount of 15,000 US dollars was created.

1. Inventory as an element of accounting in ensuring the safety of valuables

1.1. The essence and significance of inventories as a control technique

The safety of household assets must be monitored; this can be done by using an inventory. Inventory is an accounting method, and when conducting documentary audits, it is a method of actual control, carried out by directly checking the presence and condition of inventory, cash, calculations, the volume of work performed and the reality of balance sheet items.

Inventory is the removal of actual cash balances, material assets, calculations as of a certain date and comparison of the results obtained with accounting data.

Inventory was one of the first methods of economic accounting, which made it possible to establish the actual availability of property at a certain moment.

Inventory performs three main functions: economic (as an element of accounting and control); social (as a form of workers’ participation in the organization of accounting and control); educational (as a means of instilling respect for property).

Inventory principles: surprise; comparability of units of measurement; planning; objectivity; legal validity of the results; continuity; completeness of object coverage; educational influence and financial responsibility; efficiency and efficiency; publicity.

Inventory as a means of monitoring the safety of inventory and checking the organization of financial responsibility is classified according to various criteria.

Depending on the time of implementation and role in the economic process, planned and unscheduled inventories are distinguished. Planned inventories are carried out periodically according to the plan (schedule) at predetermined dates. Unscheduled inventories are carried out by order of the heads of enterprises or higher organizations, investigative bodies and other regulatory bodies in cases of special need (revaluation, transfer, establishment of facts of theft, documentary audit, etc.)

Based on the completeness of coverage of inventory objects, they are divided into complete, partial, selective and complete. A complete inventory is carried out within the stipulated time frame, while not only inventory assets and funds of the enterprise are inventoried, but also the correctness of payments with other organizations, the balance of the main balance sheet items is verified. With a partial inventory, certain types of funds are checked, for example goods, cash, fixed assets. Selective inventories are a type of partial. Selective inventories are divided into targeted and general. Selective inventories, for example, are carried out, as a rule, on goods and products for which claims for shortage are made; obsolete and spoiled; as well as in cases where a complete inventory of goods is not practical.

Continuous inventories are carried out simultaneously at all enterprises located in the same locality or in a consumer society.

According to the method of organizing inventory work, inventories can be divided into permanent ones or those carried out by working inventory commissions.

According to many economists, inventory is a common element of the method of economic control and accounting, due to which its control functions in the preservation of property are significantly enhanced. Inventory as an element of the accounting method and an element of the economic control method are different and not identical.

Firstly, the range of tasks to be solved. If the main task of inventory as an element of the accounting method is to establish the correspondence of accounting and actual data on the availability and condition of property and to create the most effective support for making management decisions, then the main goal of inventory as an element of the economic control method is to monitor the safety of property, confirm or refutation of violations and abuses identified by the audit.

Secondly, the composition of the subjects of implementation. For the purposes of internal accounting control, inventories are carried out at enterprises by inventory commissions. Inventory during the process of audits and inspections is carried out by audit commissions or special inventory commissions under the leadership of an auditor or the chairman of the audit commission.

Thirdly, the composition of regulatory documents governing the right and need for an inventory.

Fourthly, the coverage of objects. Inventory as an element of the accounting method is carried out, mainly, in a complex manner, of all property and in a mandatory and planned manner, on time. Inventories carried out during the audit are classified as private, selective, and the timing depends on the plan for conducting audits, inspections and other circumstances.

Fifthly, the breadth of coverage of the issues being addressed. Inventories carried out for the purposes of accounting control are in the nature of instructing, providing qualified assistance to financially responsible persons in establishing accounting work, identifying the natural loss of property and the reality of annual production and financial indicators. During the period of inventory audit, they mainly perform a narrow function of monitoring the availability and safety of property and characterize the quality of the inventory work carried out previously.

Inventory occupies an important place in the process of economic analysis.

The importance of inventory also lies in the fact that it is carried out by the employees of the enterprise themselves.

Therefore, it is one of the methods of workers’ control over the activities of the enterprise, serves as an effective means of monitoring the work of materially responsible persons, and helps not only to reveal, but also to prevent possible shortages and thefts of inventory items.

A significant part of official theft is committed in simplified ways, that is, through material assets. These thefts last a relatively short time, are accompanied by primitive camouflage actions and are detected during a timely inventory. Along with this, a small number of qualified official thefts arise, causing great damage to it. These thefts are committed with the complicity of other employees of the enterprise and strangers. A characteristic feature of thefts of this group is the creation of unaccounted for surplus values, followed by theft or their use without being reflected in the records, hidden through forgeries in primary documents and accounting registers. Identifying such thefts is difficult and requires auditors and inventory takers to have in-depth knowledge of accounting and audit methods. Waste and abuse still arise primarily due to poor quality and untimely inventory taking.

First of all, assets are subject to inventory at sites where:

Inventories were not carried out for a long time;

The results of the inventories were unsatisfactory;

For a long time, financially responsible persons were not granted vacations with full transfer of material assets;

There are large remnants of valuables that have not been used for a long time.

1.2. Organization of control and inventory service at enterprises and its importance

The organization, conduct and control of the inventory are carried out by two commissions: permanent and working. The permanent commission includes: the head of the enterprise or his deputy (chairman of the commission); chief accountants; at enterprises where accounting and control groups are allocated, the head of this group; heads of structural divisions (services); representatives of the public.

Permanent commissions perform the following functions:

listen at their meetings to the heads of departments and sections on issues of safety of inventory items;

organize inventories and instruct members of working inventory commissions;

carry out control checks of the correctness of inventories, as well as selective inventories during the inter-inventory period; check the correctness of the derivation of inventory results, the validity of the proposed offsets for the re-grading of valuables in storage areas where quantitative records are kept;

in necessary cases (if serious violations of the rules for conducting inventories are established, etc.), repeat complete inventories are carried out on behalf of the head of the enterprise;

consider explanations received from persons who committed shortages or damage to valuables, as well as other violations, and make proposals on the procedure for regulating identified shortages and losses from damage to valuables.

However, the presence of permanent commissions does not relieve the personal responsibility of the manager, chief accountant of an organization or enterprise, and in organizations that have inventory accounting departments, the heads of control and inventory departments of these accounting departments. Thus, the responsibility for the correct and timely conduct of inventories lies with the heads of organizations (enterprises). They are obliged to create conditions that ensure a complete and accurate verification of the actual availability of valuables in a short time. The chief accountant, together with the head of departments and services, is obliged to carefully monitor compliance with the rules for conducting inventories. Control and inventory departments develop inventory schedules at enterprises, participate in the review of inventory results, and, under the leadership of permanent commissions, monitor the quality of inventories and carry out other assignments.

To directly carry out inventories, permanent commissions create working inventory commissions. At enterprises that have departments (sections), as well as storerooms (utility rooms), separate inventory commissions are created for each department, workshop, warehouse. The personal composition of the working commissions is approved by order of the head of the enterprise.

The working commissions include: a representative of the head of the enterprise who appointed the inventory (chairman of the commission), a specialist (technologist, economist, accounting employee). In cases where the inventory is carried out without a foreman, as well as after thefts and robberies, a representative of local executive and administrative bodies is included in the commissions.

Working inventory commissions perform the following functions: carry out an inventory of valuables and funds in storage areas; participate in conducting inventory results and develop proposals for recording shortages and surpluses by re-grading, as well as writing off shortages within the limits of natural loss, make proposals for streamlining the reception, storage and release of material assets, improving accounting and control over their safety, as well as the implementation of excess and unused material assets.

The control and inventory service performs the important task of ensuring the safety of funds and therefore is responsible for the timeliness of inventories.

2. PROCEDURE FOR CONDUCTING INVENTORY OF COMMODITY VALUABLES

2.1. Inventory of inventory items shipped and not paid on time by buyers located in warehouses of other enterprises

Inventory of inventory items shipped, not paid on time by buyers, located in the warehouses of other organizations, consists of checking the validity of the amounts listed in the corresponding accounting accounts.

In the accounts of inventory items that are not under the control of financially responsible persons at the time of inventory (in transit, goods shipped, etc.), only amounts confirmed by properly executed documents can remain: for those in transit - payment documents of suppliers or other replacement documents, for shipped documents - copies of documents presented to buyers (payment orders, bills, etc.), for overdue documents - with mandatory confirmation by the bank institution; for those located in warehouses of third-party organizations - with safe receipts, reissued on a date close to the date of the inventory.

These accounts must first be reconciled with other corresponding accounts. For example, in the “Goods shipped” account, it should be determined whether this account contains amounts whose payment is for some reason reflected in other accounts (“Settlements with various debtors and creditors,” etc.), or amounts for materials and goods , actually paid and received, but listed as en route.

Inventories are compiled separately for inventory items that are in transit and located in the warehouses of other enterprises (institutions).

The inventories of inventory items in transit for each individual shipment contain the following data: name, quantity and value, date of shipment, as well as the list and numbers of documents on the basis of which these assets are recorded in the accounting accounts.

In inventories of inventory items shipped and not paid for on time by buyers, for each individual shipment the name of the buyer, the name of inventory items, the amount, date of shipment, date of issue and number of the payment document are given.

Inventory assets stored in warehouses of other enterprises (institutions) are entered into the inventory on the basis of documents confirming the delivery of these assets for safekeeping. Inventories of these valuables indicate their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for storage, storage location, numbers and dates of documents.

The inventories of inventory items transferred for processing to another enterprise (institution) indicate the name of the processing enterprise (institution), the name of the assets, quantity, actual cost according to accounting data, the date of transfer of assets for processing, numbers and dates of documents.

2.2. Inventory of low-value and high-wear items

Low-value and wear-out items and containers are of great importance in the activities of the enterprise.

In the course of its business activities, each organization acquires and uses a large number of items that are taken into account not as part of fixed assets, but as part of industrial inventories. In accounting, such items are usually called low-value and rapidly wearing items.

In accordance with the Accounting Regulations, low-value and rapidly wearing items include items costing up to 30 basic units, regardless of their service life, and with a service life of up to 1 year, regardless of their cost. These include tools, household equipment, special clothing, safety shoes issued to employees, bedding, etc.

In accounting, they are reflected at their original cost, i.e., at the actual costs of their acquisition, construction or production. In the balance sheet of an enterprise, small-scale enterprises are shown as part of inventories at residual value (original minus depreciation) with the allocation for reference without including the original cost and depreciation in the balance sheet total.

The actual cost of purchasing (procuring) IBP consists of the cost at purchase (procurement) prices and the costs of procuring and delivering these items to the enterprise. When accounting for low-value and rapidly wearing items at accounting prices (planned acquisition cost, average purchase prices, etc.), the difference between the cost of assets at these prices and their actual acquisition (procurement) cost is reflected in account 16 “Deviation in the cost of materials.”

When accounting for low-value and wear-and-tear items, the accounting department of an enterprise must ensure:

Their timely and complete posting and settlements with suppliers;

Control over the safety of low-value and wear-out items for financially responsible persons and in the places of their operation;

Identification of the actual cost of purchased low-value and wearable items;

Monitoring compliance with the standard terms of their service;

Correct and accurate inclusion in production costs of costs associated with the use of low-value and wearable items;

Timely and correct registration of unusable (worn out), damaged or lost tools, industrial clothing and footwear, uniforms and household equipment.

When making an inventory of low-value and wear-out items, great attention is paid to checking the safety of low-value and wear-out items, the legality and expediency of their use, the timely identification of excess and unused low-value and wear-out items, the correctness of registration of business transactions for receipt and disposal, the correctness of wear calculations for low-value and high-wear items.

The main objectives of inventory of low-value and high-wear items are:

Checking the correct classification of incoming valuables as low-value and wearable items;

Checking the availability and condition of warehouses and storerooms for normal conditions of storage and operation of low-value and wearable items;

Checking the state of analytical accounting;

Verification of assignment of low-value and wearable items to financially responsible persons;

Checking compliance with inventory, supply, write-off and service life standards;

Checking the correctness of registration of operations for the movement of low-value and wearable items;

Checking the correctness of depreciation charges for low-value and high-wear items;

Checking the timeliness and completeness of inventories of low-value and high-wear items.

The main sources of the audit are primary documents on the movement of low-value and wear-and-tear items (invoices, waybills, demand notes, copies of checks), warehouse accounting books (cards), reports of financially responsible persons, accounting registers. ta (magazine-order No. 10), record sheet of material assets, goods and containers, report on the movement of products and materials, production reports, machine diagrams, accounting and analytical reports, memos of materially responsible persons and officials.

When taking inventory of low-value and high-wear items, it is necessary to determine whether the incoming valuables are correctly classified as low-value and high-wear items.

During the inventory process, it is necessary to check whether items were purchased that are not needed for operation at the enterprise. For these purposes, calculations of the need for low-value and high-wear items, calculations for determining the reserves of low-value and high-wear items are studied. At the same time, it is established whether calculations have been made to determine the need for low-value and wear-out items in accordance with the current standards for consumption, reserves, write-off of low-value and wear-out items. The object of the study is operational and service information. The operational accounting (usually in the journal of incoming cargo) provides data for each supplier on the assortment and delivery time of low-value and high-wear items. First of all, it is studied how such accounting is carried out at the inspected enterprise: whether the assortment and delivery terms under the contract are indicated for each supplier separately, and whether, on the basis of documents, the actually received assortment of low-value and wearable items is given, indicating the date of receipt. It is important to determine the reliability of the information provided in operational accounting, for which the information contained in operational accounting is compared with the data reflected in the accounting records. The presence of reliable information on the fulfillment of contractual obligations makes it possible to identify suppliers who violated the terms of the contract.

When checking the completeness of the posting of low-value and wear-and-tear items, the correspondence of the data from the primary documents for posting to the data of analytical accounting and synthetic accounting is determined.

Data from primary documents is compared with reports on the movement of products and materials, production reports; Analytical accounting data is compared with journal-order 10. Data from journal-order 10 is compared with the General Ledger, the balance sheet of the enterprise. In case of discrepancies in accounting, their reasons are established, which may be the result of accountants’ careless attitude to the performance of their official duties, and in some cases such discrepancies are the result of incomplete posting of valuables. At the same time as checking the completeness of the receipt of low-value and wear-and-tear items, the correctness of their valuation is studied. The correct assessment of low-value and wearable items depends on the organization and formulation of their analytical and synthetic accounting. The compliance of the data in primary documents with the data reflected in the accounting registers is checked selectively.

When checking compliance with the conditions that ensure the safety of low-value and wear-out items, the auditor must determine the sufficiency of warehouses and storerooms for normal conditions of their storage and functioning in operation (by examining these places); is there a sufficient number of persons responsible for the safety of low-value and wear-and-tear items, and have agreements on liability been concluded with them; is the procedure for registering operations for the movement of low-value and high-wear items being followed, are incoming low-value and high-wear items completely delivered to the warehouse, and are there any cases of their transfer for operation bypassing the warehouse; Are workwear, special footwear, bedding and other low-value and wear-out items marked before they are put into operation, are inventories and spot checks for the presence of low-value and wear-out items in warehouses, storerooms and with individual employees carried out in due time? and whether the identified discrepancies between the actual availability and those recorded according to accounting data are regulated in a timely manner and correctly; Are inventory standards observed by type, group of low-value and wear-out items and in general, as well as the period of time low-value and wear-out items are in use.

When taking inventory of operations for the disposal of low-value and wear-out items, operations for writing off low-value and wear-out items that have become unusable are carefully checked to see if the enterprise has created a permanent commission that directly inspects items subject to write-off. It determines their unsuitability and the possibility of using or selling materials obtained from the write-off of low-value and wear-out items. Such a commission draws up an act for writing off production and household equipment, low-value and wear-out items. They check: how the acts for writing off low-value and wear-and-tear items are drawn up, whether all the required details are filled in; whether the results from the write-off of low-value and wear-out items that have become unusable are correctly determined; whether write-off transactions are reflected in the accounting accounts in a timely manner. The amount of material assets received and capitalized in the form of scrap, rags, and so on is checked especially carefully. At the same time, attention is drawn to the fact that documents on the received scrap from the write-off of low-value and wear-out items are attached to the acts.

During the inventory, the condition and effectiveness of on-farm operational control over the safety of tools and devices issued for temporary use at workplaces is checked. The organization of such control depends on the duration and other conditions of assigning the instrument to the performers. The initial issuance of it to the workplace for long-term use is made on the basis of a note from the foreman using personal tool cards issued for each worker who is the recipient of the tool. Subsequent issuances of tools from the dispensing storeroom to replace worn-out ones are made upon presentation of the disposal certificate.

The operations of issuing work clothes and safety footwear to workers are subject to thorough inspection. The correctness of the free issuance of work clothes and safety footwear to workers, compliance with established standards and the correctness of their write-off are checked. Particular attention is paid to the write-off of workwear that has become unusable before the expiration date. An enterprise can sell overalls and footwear to its workers. At the same time, the auditor checks at what prices these items were sold (at market prices not lower than the purchase price), whether payment is made on time, and whether the issuance of workwear to workers without payment is correctly reflected in the accounting records.

An important point when checking low-value and high-wear items is to study the correctness of depreciation charges and its inclusion in production costs. It must be borne in mind that the enterprise independently decides in what amounts to accrue depreciation and what methodology to adopt for accrual. Since the limits of minimum wages are flexible, the cost of low-value items cannot be constant for a long period of operation of the enterprise. As the cost of items changes, changes occur in the calculation of depreciation and in the reflection of the corresponding amounts in production costs. In the process of control procedures, they find out whether the enterprise adheres to the established value limits when classifying items as low-value, whether changes were made in their accounting in the period under review, if they were made, then the reasons for these changes and how this affected the value of the cost of production. The Ministry of Finance of the Republic of Belarus has recommended various options for calculating depreciation of low-value items and methods for accounting for them. Small enterprises can account for low-value and wearable items as materials and, as they are put into operation, write off their value as production costs. Depreciation of low-value items belonging to non-production enterprises is not included in the cost price, but is charged at the expense of profits remaining at the disposal of the enterprise or special-purpose funds. As for enterprises in the production sector, the wear and tear of tools, fixtures, equipment, instruments, laboratory equipment, work clothes and other low-value items can be included in material costs in the following amounts:

Based on the service life and cost of the items;

In the amount of 100% of their cost upon transferring them into operation;

In size 50 % the cost of items when they are put into operation, and the remaining 50% of the cost (minus their cost at the price of possible use) upon disposal due to unsuitability.

2.3. The procedure for processing inventory results

Identifying inventory results involves two stages.

The first stage is the summary of preliminary inventory results, which are determined immediately after its completion. The accuracy and speed of identifying preliminary inventory results largely determines the success of the fight against shortages, thefts and product losses.

Having this operational information, the chairman and members of the commission could immediately decide on the spot about the further activities of the financially responsible person, this is especially important at the present time, when each shortfall adds up to a million dollar amount. The chairman of the inventory commission reports on the preliminary results of the inventory of valuables to the head of the organization who assigned the inventory, and if a major shortage is identified, the financially responsible person is removed from his position until the final results are received.

The second stage is determining the final results of the inventory. It is carried out by the accounting department after a thorough check and processing of all documents and must be reflected in the accounting records in the reporting period in which the inventory was carried out.

The necessary preparatory work for displaying inventory results in accounting includes: checking the latest inventory reports, signed by the chairman of the inventory commission, recording data on them in accounting registers, calculating totals in journals for accounting inventory, reconciling data from synthetic and analytical accounting, mutual reconciliation of accounting registers, checking the completeness of receipt of valuables according to counter (external and internal) documents, removing the balances of valuables from individual financially responsible persons (teams) before the start of the inventory. Of particular importance is the reconciliation of amounts written off as expenses and sold inventory items with sales documents, analysis of the internal movement of goods from one department to another, verification and registration in accounting records of acts of write-off, damage to inventory items not previously reflected in reports values, etc.

Data in inventory records are subject to no less thorough checks. All violations of filling out the inventory list may indicate theft. Filling violations include:

unspecified corrections to prices, quantities and amounts of certain inventories;

erasing records, adding and adding numbers;

incorrect balancing of units of goods according to the pages of the inventory, the quantity indicated by the commission;

the overstatement of the balances of individual inventory items indicated in the inventory (especially at the end of the inventory);

balances and amounts of undeliverable cash proceeds indicated in the inventory exceed the limit;

the presence in the inventory of goods that were not in the records of receipt and initial balance of goods;

discrepancy between documentary data on packaging and data on the movement and actual availability of goods.

To identify thefts that are characterized by the indicated signs, it is necessary to conduct their research by thoroughly checking those transactions that contain formal signs of abuse, by using methods of urgent verification, mutual control, control comparison and others, in order to identify factors indicating certain methods of concealing thefts and abuse.

It is recommended to identify signs of additions in inventory records by compiling records of the balances of the same items in the inventories at the beginning and end of the accounting period.

One of the common ways to conceal theft during inventory is incorrect taxation and counting on individual pages and in inventories as a whole. It is necessary to carry out counter-checks of correct taxation and calculation of totals in inventories using computational tools.

To identify signs of theft hidden during the inventory, it is also recommended to compare the amount of possible overstatement of balances with the containers indicated in the inventory list. If the quantity of containers does not provide the capacity of the valuables recorded in the inventory list (see Appendix No. 1), then this can serve as a sign of the goods being added.

Concealment of shortages by non-receipt of inventory items received before inventory is revealed by reconciliation of calculations and counter-checking of documents. Along with this, the use of issued powers of attorney is checked, and the dates of actual receipt of goods according to transport documents are studied.

When assessing inventory materials, it is important to check the movement of inventory items between departments of enterprises and their invoicing to suppliers within a time frame close to the inventory. Documents testify to the facts of the supply of valuables in inflated quantities to enterprises, usually exposed by other suppliers, and the sending of complex assortment goods to factories, allegedly for warranty repairs. Unreasonable return of valuables and lack of written permission from the head of the organization for this return.

There is another way to identify various negative phenomena when conducting an inventory. This is a control check after an inventory has been taken. The control check is formalized by an act on the control check of the inventory of valuables.

Experienced workers and specialists who have a perfect knowledge of the organization of inventories are involved in checking the quality of the inventories. However, in practice, control checks are rarely carried out. This trend occurs due to the workload of accountants and the lack of a sufficient number of necessary accounting workers.

Currently, the number of values ​​checked during a control check is determined by the employee conducting it.

The control check report compares what is in the actual recount and what is included in the inventory. The act is signed by the chairman of the inventory commission who conducted the inspection and the financially responsible person.

Control checks are carried out in the presence of members of the inventory commission not only after the completion of the inventory, but also during its implementation.

Inventory results are identified based on a comparison of the balances of inventory items and containers according to accounting data with their actual presence according to inventory lists. To establish the final results of the inventory of valuables, the accounting department draws up a matching statement (see Appendix No. 2).

Comparison statements are compiled for property, during the inventory of which deviations from the accounting data were revealed.

The comparison statements reflect the results of the inventory, that is, the discrepancies between the indicators according to accounting data and the data of inventory records.

The amounts of surplus and shortage of inventory items in the comparison statements are indicated in accordance with their assessment in accounting.

To document inventory results, unified registers can be used, which combine the indicators of inventory lists and reconciliation sheets.

Separate matching statements are compiled for assets that do not belong to the enterprise (institution), but are included in the accounting records (those in custody, rented, received for processing).

Matching statements can be compiled using computer and other organizational technology, or manually.

Discrepancies between the actual availability of property and accounting data identified during the inventory are regulated in accordance with the Law of the Republic of Belarus “On Accounting and Reporting” in the following order:

the cost of surplus fixed assets, material assets, cash and other property identified during the inventory is subject to capitalization and credit to increase the profit of the reporting year with the subsequent establishment of the causes of the surplus and the perpetrators;

the cost of shortage, damage or other loss of property within the norms is written off by order of the head of the enterprise (institution) as production or distribution costs. Attrition rates can only be applied in cases where actual shortages are identified.

The loss of valuables within the established norms is determined after offsetting the shortages of valuables with surpluses based on re-grading. In the event that, after a regrading test carried out in the prescribed manner, there still turns out to be a shortage of valuables, then the norms of natural loss should be applied only for the name of the valuables for which the shortage was established.

In the absence of norms, the loss is considered as a shortage in excess of the norms; shortages of material assets, cash and other property, as well as damage in excess of the norms of natural loss are attributed to the perpetrators or at the expense of insurance compensation. Unreimbursed shortfalls are written off from profits or reserve funds. In this case, account 99 “Profits and losses” or 82 “Reserve fund” is debited in correspondence with accounts 84 “Shortages and losses from damage to valuables”, 73 “Settlements with personnel for other operations”.

Clarification or write-off of amounts of receivables or payables is credited to the financial results of the reporting year.

Budgetary organizations credit the inventory results for a decrease (increase) in budget funding or extra-budgetary sources, depending on the sources from which funds were purchased, the shortage (surplus) of which was discovered during the inventory.

The documents submitted to formalize the write-off of shortages of valuables and damage in excess of the norms of natural loss must contain decisions of investigative or judicial authorities confirming the absence of guilty persons, or a refusal to recover damages from the guilty persons, or a conclusion on the fact of damage to valuables received from the technical control department or corresponding specialized organizations (quality inspections, etc.).

Mutual offset of surpluses and shortages as a result of regrading can be allowed only as an exception for the same audited period, from the same audited person, in relation to inventory items of the same name and in identical quantities.

Financially responsible persons provide detailed explanations to the inventory commission about any misgrading.

In the case when, when setting off shortages with surpluses by re-grading, the value of the missing values ​​is higher than the value of the values ​​found in surplus, this difference in value is attributed to the guilty parties.

If the specific culprits of the misgrading are not identified, then the amount differences are considered as shortages in excess of the loss norms and are written off from profits or reserve funds.

For the difference in value from misgrading to shortages that were not caused by the fault of financially responsible persons, the protocols of the inventory commission must provide comprehensive explanations of the reasons why such a difference is not attributed to the guilty persons.

Proposals to regulate discrepancies between the actual availability of values ​​and accounting data identified during the inventory are submitted for consideration to the head of the enterprise (institution), who makes the final decision on offset.

The results of the inventory must be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual accounting report.

Heads of organizations and enterprises are obliged to determine and classify the shortage as minor or major, as well as notify the prosecutor about shortages that have not been transferred to the investigative authorities and are repaid in a general civil manner.

Minor shortfalls must be repaid immediately, and only in certain cases is it possible to obtain an obligation from the employee indicating the repayment period (usually 2-3 months).

In case of shortages and waste resulting from abuses, cases are sent to judicial investigative authorities no later than 5 days from the moment the shortage is identified, and urgent measures are taken to seize the property of the accused and compensate for material damage.

The results of the inventory are reflected in the month in which it was carried out with the corresponding reflection in the accounting accounts.

1. Inventory of inventory items at Prima LLC

According to the information provided: appendix No. 1 “Inventory list of inventory items” (form No. inv-3) and appendix No. 2 “Matching sheet” (form No. inv-18), we will consider the process of conducting an inventory of inventory items using the example of the company LLC “ Prima."

The enterprise carried out a planned inventory of the wood processing site as of February 1, 2005, based on Order No. 28 of October 25, 2004. Leading economist E.K. Kulneva was appointed chairman of the commission; members of the commission: commodity expert M.N. Demidyuk; sawing specialist Velesik N.A.

Before starting the inventory, the materially responsible persons are: manager. warehouse Voitovich V.F.; head warehouse Paprotskaya N.I. They gave a receipt stating that by the beginning of the inventory, all expenditure and receipt documents for inventory items had been submitted to the accounting department and all inventory items received under their responsibility were capitalized, and those disposed of were written off as expenses.

During the inventory, thirty-four items of inventory items were counted, the total amount was one thousand sixty-eight units, in the amount of eleven million nine hundred thirteen thousand five hundred thirty-eight rubles.

After completing the inventory sheet, all members of the commission signed. The financially responsible persons confirmed that all the valuables listed in this inventory were checked by the commission in kind and their presence, included in the inventory, there are no complaints against the inventory commission.

After all formalities have been completed, the inventory is transferred to the accounting department of the enterprise.

Accounting employees compared the data obtained as a result of the inventory with accounting data and identified some discrepancies. The resulting discrepancies are presented in the comparison sheet of inventory inventory results (see Appendix No. 2). The amount of surplus received as a result of the inventory was thirty-two thousand three hundred and fifty-one rubles. This document is also signed by members of the inventory commission.

CONCLUSION

Thus, inventory is a way of checking the compliance of the actual availability of property in kind with the accounting data reflected in the accounts. Inventory allows you to check whether all business transactions are documented and reflected in system accounting, as well as make the necessary clarifications and corrections.

As a result of the research conducted when writing the course work, it was established that the safety of inventory and work in progress of the enterprise at Prima LLC is not at the proper level. There are facts of shortages and thefts, and their increase has been observed recently.

However, it should be noted that shortfalls are recovered in full.

In order to improve the state of safety of enterprise funds, some enterprises can be recommended to the manager, chief accountant, and auditors.

First of all, it is necessary to improve the inventory process itself. To do this, you need to use the most effective and rational methods:

shortcut method;

the use of special books built according to the type of turnover sheets;

measurement and subsequent calculation;

It is also necessary to increase the percentage of inventory coverage by control checks, which increase the reliability of inventory data.

To increase sales volumes, it is necessary to reduce inventory time to a minimum. This can be achieved by using rational techniques for carrying them out, as well as the use of electronic computer technology when generating inventory results.

It is necessary to pay great attention to personnel, especially young ones. Increase the role of qualification commissions for hiring persons associated with financial responsibility, which makes it possible to practically eliminate the entry into these positions of citizens with a criminal record or dismissed due to lack of confidence.

At Prima LLC, special attention is paid to improving the professional level of financially responsible persons. Various measures are being taken to improve inventory work. Lists of system employees involved in conducting inventories are approved. Inventories are carried out only by authorized commissions, which must include two specialists from the board of the organization, a member of the commission for monitoring the work of the trading enterprise and a financially responsible person.

Particular attention is paid to improving work with personnel, instilling in them a sense of responsibility for the assigned work, and strengthening labor and production discipline.

Persons who do not inspire confidence, have been convicted and have committed large-scale deficiencies are released or dismissed from their positions.

Work continues to further strengthen the accounting and accounting apparatus.

This will allow you to more quickly manage the enterprise, reveal shortcomings in the operation of enterprises and take measures to eliminate them, which plays a huge role in preserving property, especially in market conditions.

LITERATURE

Comp. Kovalevich I. N. Accounting and control in the Republic of Belarus: Sat. standard acts: in 6 volumes. T. 4 Property accounting - Mn.: Amalfeya, 1996. - 832 p.

Correction of reporting data based on the results of inventory and inspections carried out by the organization itself and the tax authorities // Economics and accounting in trade. – 1998. – No. 1. – P. 46-50.

Andreev V.D. Revision and audit: Textbook - Mn.: Higher school, 1996

Bely I. N., Sushkevich A. N. Organization of accounting and internal audit at enterprises and organizations. – Mn.: Account, – 1996.

Lebedeva N.V., Bychkova S.M. Inventory during the audit of inventory // Accounting. – 1997. – No. 1. – P. 40-45.

industries National economy". – M.: Finance and...

1. Accounting and audit of fixed assets

   Abstract >> Accounting and Auditing

   And so on.); - data various documents that relate to... and preservation marketable-material values; - conducting inventory marketable-material values to establish them... G. “Control and audit in industries National economy". – M.: Finance...

2. Accounting and analysis of distribution costs in trade using the example of Gloria LLC

   Abstract >> Accounting and Auditing

   For shortages marketable-material values, cash... exploitation; - materials inventories and inspections; - ... dynamics in various periods of time different. 3.2 Factorial... Gerasimenko, G.P. Management analysis in industries- Rostov n/d: March 2007. - ...

3. Procedure for liquidation of an enterprise (2)

   Abstract >> Economics

   For rent - inventory- departures Cost of basic... items), write-off marketable-material values. Determination of revenue... o material employee incentives have grown. On the... material resources: 1) Material production costs various ...

4. Drawing up a document flow schedule and the procedure for creating an archive

   Abstract >> Industry, production

   Tasks in a wide variety industries National economy. 1C: Sawmill... a certain period. Various sources give various definitions of the concept...salaries, carrying out inventory Money, marketable-material values and fixed assets...

An inventory of fixed assets is an annual check of all assets, which is one of the important areas in the company’s accounting policy and a preparatory measure for the preparation of the annual accounting report. The procedure for conducting an inventory of fixed assets is described step by step in the article.

The calendar year is ending. What should the organization do based on its results as an economic entity? That's right - draw up an annual accounting report, before which you need to take an inventory. This is evidenced by regulatory documents regulating the procedure for conducting inventory, in particular. Article 11 of this law, which is called “Inventory of Assets and Liabilities,” does not indicate any specifics for conducting an audit of assets at the end of the year. It simply says that there must be an inventory, and that it consists of reconciling accounting data with actual data. And for details, the legislator refers us to “federal standards.” Currently, these standards are PBUs, international standards, as well as other regulatory documents adopted by the Ministry of Finance of the Russian Federation.

Inventory rules: frequency

When reading the documents of the Ministry of Finance, the general idea that is clearly stated in them is striking: any organization is obliged to conduct an inventory of all assets and liabilities at least once a year (before drawing up the annual accounting report). This is what we are talking about:

• in paragraphs 26 and 27 of section II “Regulations on accounting and financial reporting in the Russian Federation” (approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n);
• paragraph 38 of section VII PBU 4/99 “Accounting statements of an organization”;
• paragraph 1.5 of section 1 “Methodological guidelines for inventory of property and financial obligations” (approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49)). Less often, you can inventory only fixed assets (once every three years) and library collections (once every five years).

Who is required to carry out the inventory?

The procedure for conducting an inventory of fixed assets and other material assets provides that it must be carried out by all organizations without exception that maintain accounting records, including:

• companies that are small businesses;
• legal entities not subject to mandatory audit;
• companies using the simplified tax system or UTII.

About all of the above categories of legal entities (as well as about some others), none of the Ministry of Finance documents says anything that this does not concern them. Therefore, small businesses are required to obey general rules in this case.

However, if the conditional Komod LLC does not conduct an annual inventory, then no one will punish it for this - neither the Ministry of Finance, nor the Federal Tax Service, nor Roskomnadzor, nor the Ministry of Internal Affairs. No one at all! So you don't have to check? If management really doesn’t want it, don’t do it. But there are such standards in accounting, so it’s still necessary. It's supposed to be like that. If an organization considers itself a correct and conscientious economic entity, it must comply with the requirements for monitoring the actual availability of property and liabilities. Well, and then - is it really that the management of the organization is not interested in knowing how things really stand with the safety of accounting objects and debts? Even based on common sense, an inventory should be carried out by all organizations, including small ones.

Types of inventory in accounting

There are several types of inventory: complete or partial, planned and unscheduled, and so on. The choice of type depends on various circumstances - they are presented in the table.

The procedure for carrying out an inventory: briefly about all stages

Well, let's try to go through all the stages of re-registration of inventory items together. To do this, we will arm ourselves with the “Methodological Instructions for Inventorying Property and Financial Obligations” (hereinafter referred to simply as the Instructions) and practical experience.

Stage 1. Inventory commission

According to paragraph 2.2 of Section 2 of the Instructions, the inventory is carried out by a permanent inventory commission. Therefore, before starting the scan, it must be created.

To understand who can be included in it, you need to look at paragraph 2.3 of the Guidelines, which says verbatim:

The inventory commission includes representatives of the organization’s administration, accounting employees, and other specialists.

Translated from clerical into Russian, this means: “any employees of the organization.” However, there is some exception: financially responsible persons (if, of course, they exist in the organization) should not be included in the inventory commission. This is due to the fact that all types of inventory require reconciliation of actual data with accounting data. The financially responsible person is responsible for the actual presence of certain valuables. How can it check itself?

Directly in the Instructions, the prohibition of participation in the inventory commission of financially responsible persons is not stated anywhere, but this is implied if you read paragraph 2.8, which states that the verification of the actual availability of property is carried out with the mandatory participation of financially responsible persons. That is, so that they are present and can explain why something is missing or something is present in excess.

Stage 2. Determination of deadlines

After the commission has been created, you need to decide on the timing of the inventory, that is, when it will start and end and as of what date it will be carried out. The general procedure can be fixed either in the accounting policy or in a separate “Regulation on the procedure for conducting inventory.” And specific deadlines should be set by order of the manager.

The order might look like this.

Stage 3. Inventory of goods and materials: the procedure for conducting an inventory of inventory items and recording the results

Next comes the routine process. Armed with an inventory sheet compiled on the basis of accounting data as of the date of the inventory, the commission sets off to compare what is written on the sheet with what actually is (that is, what the commission sees with its own eyes). Some items can be easily reconciled with accounting data, since if there is actual possession of the property, then this is not a problem.

But what about property that is not registered? Here, for example, is household equipment. Typically, its cost is written off as expenses at the time it is put into operation. And that’s it - the object disappears from accounting. What to do? It is necessary to keep quantitative records of such property. In pieces. Because if the property is still in use, it means it exists. Create a separate register - either on the basis of an accounting program, or separately. And everything will be in plain sight. Not all organizations do this, but the Ministry of Finance strongly recommends not to neglect it (see, for example, paragraph 4 of paragraph 5 of section I of PBU 6/01).

Stage 4. Accounting for other people's property

If a company employee brought something from home to his office, and not a pen and pencil, but, say, a closet. Or a table. Does he have the right to do this? Quite. Is he donating this cabinet to the organization? Not at all. This is his property. He simply did so with the consent of the company’s management (if he is an ordinary employee) or on his own initiative (if he is a director). What should be done? There are options:

• Leave as is. If it’s his closet, wherever he wants it, he puts it there. Even if it is worth it, it brings benefits. So what if he stands on the territory of the organization? But this option is not correct.
• Conclude a storage agreement. And take this cabinet into account in off-balance sheet accounting (on account 002) in the conditional valuation. That is, in the way that the parties to the contract determined for him.

Of course, both inventory counted in pieces and “property in storage” are also subject to annual control and recalculation. There can be no exceptions here. Naturally, if we are talking about how we “should” act. If you don't agree with this, you don't have to do it. As mentioned above, regulatory authorities do not have the right to impose any sanctions on a legal entity for violating the procedure and completeness of the inspection of inventory items. In principle, this can be done by the owner (in accordance with internal regulations), but in small businesses the manager and owner of the organization are usually the same person. The director will not punish himself.

Stage 5. Surpluses and shortages

The last stage of the property inventory is making a decision on the identified discrepancies. With surplus, everything is simple - this is income subject to taxation (either under the general system or under the simplified tax system). With shortcomings it’s a little more complicated. It is clear that this is a loss for the organization, but before it is written off as an uncompensated expense, a small internal investigation needs to be conducted. In other words, before answering the question “What to do?”, you need to answer the question “Who is to blame?” An employee found guilty of a shortage must compensate it in the manner prescribed by Chapter 39 of the Labor Code of the Russian Federation.

And if the culprit is not found or all employees are to blame in one way or another, then the shortage is a definite loss. “USN officers” will not be able to recognize such a loss in order to reduce the tax base - it is not in the list of expenses given in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. But let those who apply the general system not gloat too much - no one will simply allow them to write off shortfalls in “tax accounting.”

Shortages of material assets in production and in warehouses in the absence of guilty persons are recognized as non-operating expenses only in the case when the fact of the absence of guilty persons is documented by an authorized government body (according to subparagraph 5 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation) (in a resolution on the suspension of a criminal case in connection with with failure to identify the perpetrators (according to subparagraph 1 of paragraph 1 and paragraph 2 of Article 208 of the Code of Criminal Procedure of the Russian Federation)). True, there are norms of natural decline, but they do not apply to all material objects. There may be natural loss in tomatoes or cement, but it certainly does not happen in tools or office supplies. So there will be expenses in accounting, but not in tax accounting.

Rules for conducting an inventory of payments

Now let's talk about reconciliation of calculations. Everything is simple here - just go ahead and send reconciliation letters to all contractors on the list. They say, according to our data, you owe us 20 thousand rubles, we ask you to confirm (or deny) within 10 days. And if you haven’t responded to our letter, it means you agree with our amount. And that's all. And then, based on the results of the mailing, draw up a comparison sheet, and if discrepancies arise in the calculations, then you will have to figure out the truth - which of the two sides is right and who owes whom and how much.

Let us note that neither auditors nor tax inspectors have the right to require the organization to have reconciliation reports with all counterparties, since this is not regulated by either accounting or tax legislation. Checking mutual settlements on the basis of reconciliation acts is an “act of goodwill” of the organization, a necessity dictated by common sense.

Summarize. As can be seen from the above, inventory is a really necessary procedure, without which it is simply impossible to link accounting with the “fact”. Yes, this is cumbersome and hard work, requiring attention and scrupulous fulfillment of many formal requirements. You can, of course, ignore the inventory check or carry it out “for show.” But in this case, the company can only deceive itself.

During the accounting of property objects, there is a need to clearly record the quantity and types of inventory items, for which an inventory list is drawn up according to an approved or arbitrary sample. Most often, organizations use the convenient INV-3 form. Its form, ready-made example of filling out and instructions for registration are discussed in detail in the article.

The main purpose is to reflect the name and exact quantity of all goods, products, raw materials and other property objects during the accounting procedure:

• in places where they are stored permanently (warehouses, special premises);
• at all stages of movement within the territory of the enterprise (for example, in workshops, laboratories, warehouses, and other premises).

Main functions:

1. It contains data on the actual quantity of all recorded units of goods, raw materials, finished products, etc.
2. Serves as the main source of information for the preparation of reporting documents after accounting.
3. Based on the inventory data, we can conclude that there are discrepancies in the actual quantity and those listed on the balances. You can also assume possible reasons for surplus and/or shortage, track the movement of property objects, optimize logistics flows in the warehouse, take measures to prevent theft or damage to goods, etc.

Form and sample 2019

For 15 years (from 1998 to 2013), all companies (individual entrepreneurs, LLCs, PJSCs and others) were required to use only the INV-3 form. However, from the beginning of 2013 until today, each company has the right to choose which form to use in order to record the presence of inventory items.

As a rule, the old form continues to be used. It contains the following information:

1. Information about the organization - full or abbreviated name, OKUD and OKPO codes, type of activity.
2. The basis for this is that an inventory order is usually issued. An example and detailed instructions for drawing up this document can be found here.
3. Number – as a rule, continuous numbering is used, which is reset to zero with the onset of a new calendar year.
4. Date of document creation.
5. The start dates of the inventory procedure and its expected end (both dates are always indicated, even if they coincide).
6. The object for which accounting is carried out is the generalized name of inventory items, which fits into the sample document.
7. The date of actual removal of remaining valuables on the day when the inventory procedure is expected to begin.
8. Full name, position, signature and transcript of the signature of the financially responsible person - usually a storekeeper or warehouse manager.
9. The actual transfer of inventory items - the list is drawn up in the form of a table in which there are 13 columns: number, name, grade, value code, amount based on actual availability and according to accounting documents, and others (as shown in the example below).
10. Total quantities by page and by inventory (serial numbers, physical units and amount in rubles).
11. Full name, signatures, positions of the chairman and members of the commission who directly carried out the inventory procedure.
12. Full name, signature, position of the employee who is assigned financial responsibility (storekeeper or warehouse manager).
13. Full name, signature, position of the chief accountant as the person who verified the information in the document for all groups of inventory items (according to the sample).

The blank form is shown below:

And here is a ready-made example of filling:

Instructions for compilation

Instructions with filling rules were developed by Goskomstat. The instructions provide the following procedure:

1. Before accounting, it is necessary to obtain an original receipt from each employee who is financially responsible for the goods. This receipt serves as the main document indicating how much inventory is available in accordance with the balance data.
2. During accounting, each employee records the quantity of goods, raw materials and other objects on paper or in another convenient form, after which all data is summarized at a commission meeting.
3. The final figures are transferred to the inventory in printed or handwritten form. It is important to understand that data is recorded only on serviceable items that have retained their presentation and completeness. If the value is damaged completely or partially, or has lost its marketable appearance, it is recorded in other documents (for example, an act of damage to inventory items).
4. The document is drawn up in two identical original copies:

• one will be transferred to the accounting department - then the employees will draw up a comparison sheet based on the inventory data;
• the other remains with the employee who is entrusted with financial responsibility (or with several persons at once, which may require drawing up an additional number of copies).

1. If it is subsequently discovered that some values ​​were not taken into account, it is allowed to enter them in the tabular section, indicating the same information (quantity, name, cost, etc.). The remaining columns should be left blank.
2. If accounting is carried out due to the fact that ownership of the shipped goods and materials is transferred, then the data in column 13 should be recalculated into the prices specified in the agreement with the counterparty.

NOTE. There should be no amendments, corrections (including those with the inscription “Believe the Corrected”), blots, or torn parts - all information on goods and materials must be correct and unambiguous.

How to create a file in 1C: step-by-step instructions

If the company continues to use the INV-3 form, you can draw up the document electronically and then print it out. This significantly reduces the risk of errors, and also makes it possible to correct the text without drawing up a new document. The sequence of actions in the 1C program is as follows:

1. In the menu, open the “Warehouse” tab, go to “Inventory”, and then click on “Inventory of goods”.
2. Next, click the “Create” button.
3. A financially responsible person is selected.
4. Go to “Products”, click “Fill”, and then go to the balances in the warehouse.
5. If the quantity of inventory items in accounting documents diverges from the actual quantity (in any direction), then it is necessary to record the actual data for each such product or other object.
6. Then you need to enter all the information on the inventory and data on the commission of employees who participated in this procedure.
7. Click “Pass”.
8. Select “INV-3” and print the document.

Each enterprise is required to keep records of inventory items and conduct periodic inspections of property, called inventory. The main purpose of inventory inventory is to check whether there is a difference between the available data on the quantity of goods in the accounting system and the actual quantity of goods in the store, warehouse or other storage location.

When conducting an inventory of goods, the enterprise must be prepared that it will have to expend additional resources and incur some losses, for example:

• Distracting employees from their immediate responsibilities;
• Allowances for employees for extracurricular work;
• Lost profits if the operation of a store or warehouse was suspended.

In situations where the entire organization consists of just one person, he must take on several job responsibilities at once, such as director, accountant, financially responsible employee. That is why every entrepreneur should know how an audit occurs and how to properly complete it.

Step-by-step procedure for conducting an inventory of goods and materials in a warehouse

In the process of taking inventory in a warehouse or store, the following is required:

1. Draw up an order to conduct an inspection of inventory items.
2. Appoint a commission.
3. Count all available goods and evaluate them.
4. Fill out the inventory list.
5. If any problems are found, then issue the required reports.
6. Submit all documents to the accounting department.
7. Make entries to account for identified surpluses and shortages.

In the accounting department, based on the submitted documents, a comparison statement will be drawn up with the results of the audit for each of the goods. At the end of the year, a progress report will be compiled to reflect the final results. Then an order is issued to approve the results of the audit, the changes are recorded in accounting, and a decision can be made to recover damages from the financially responsible employee.

The step-by-step process of inventory inventory is as follows:

• Step 1. Preparation for the audit and collection of the commission. At this stage, the director issues the appropriate order and creates a special commission, which must include a financially responsible employee and an accountant (or if they are not there, then one employee responsible for everyone). Everything happens on the basis of an inventory order. INV-22.
• Step 2. Carrying out an inventory of commodity and material assets and recording its results. You need to print the inventory list. Members of the commission carefully count all the goods available in the warehouse or store and enter all the results in the “Actual Availability” section. Then everything is signed by each member of the commission. The inventory list of goods and materials has the form INV-3.
• Step 3. The results of the audit are compared with the quantity of goods that should be available, according to accounting. A matching statement is drawn up. Other documents and acts are filled out to explain any discrepancies between the actual amount of inventory and what should be. If the organization has an accountant, then it is he who carries out the reconciliation based on INV-3. The matching statement has the form INV-19.
• Step 4. For goods in transit, an inventory report INV-6 is drawn up; for goods and materials accepted for safekeeping, an inventory list INV-5 is filled out.
• Step 5. Summing up the results of the audit and reflecting them in accounting. At this stage, a decision is made to recover damages from those at fault, if any are identified. The director issues an order approving the results of the audit. It is this that serves as the basis for making entries in the accounting registers. At the same time, a statement of accounting for the results of INV-26 is compiled. This statement is usually compiled at the end of the year based on the results of all inspections carried out during the year.

Preparation of documents during inventory of goods

During the audit, detailed accounting is carried out. The goods are counted, weighed, and all data is measured. A special inventory list should be drawn up regarding the results of the inventory. The standard format of such an inventory, INV-3, was approved by decision of the State Statistics Committee.

According to the results of such a check, the inventory list of goods and materials should take into account:

• Inventory;
• Products;
• Other stocks.

All data is subject to clarification based on the following specific information;

• Name;
• Group and variety;
• Quantity;
• Variety or brand;
• Other.

In general, INV-3 consists of 4 pages. The first one contains all the information about the company, data from the order appointing an audit, signatures of employees bearing financial responsibility.

The second and third places a special table with data regarding the audit performed. On the fourth are the results and corresponding signatures.

Since 2013, companies are no longer required to use special forms. They have every right to independently develop and approve their version of this document. In it they can approve all operations, details, etc.

If an enterprise uses the standard INV-3 form for inventory inventory, then when completed it looks like this:

Download a sample inventory list INV-3 - .

Accounting for inventory results

If, as a result of the audit, a shortage was identified, everything should be recalculated again. Then, with an accountant or a central commission, all labels of shortage of goods and materials are confiscated to make a decision.

A similar procedure occurs when excess is detected. Recalculation is carried out with an accountant and commission. All labels are removed.

If a misgrading is detected, then everything happens according to the same scenario.

After this, each member of the commission must sign the inventory report, and the central commission moves on to another object.

After she has left, the labels are removed, the data on the actual availability of the goods is recalculated and taken down.

Then financially responsible employees must fill out the comparison inventory sheet with data on the documentary and actual number of inventory items. It is signed by the commission members and the accountant.

Sample of inventory matching sheet INV-19:

If it was possible to identify the culprits, then the detected shortage is reflected in standard accounting entries for inventory.

If they could not be found or they refused to reimburse everything, then the shortage is taken into account among other expenses.

Accounting entries for accounting for surplus and shortage of inventory items

Table with accounting entries for recording the results of inventory of goods and materials:

Operation	Debit	Credit
Identified surpluses of materials (goods) are included in other income
Recorded write-off of established shortages of materials (goods)
The shortage was written off as production costs.
The shortage is written off as selling expenses.
The shortage is written off to the guilty party
The shortfall was collected from the salary of the guilty employee
The shortage was deposited by the culprit into the organization's cash register
Uncollected shortfalls are included in other expenses

The actual composition of the organization's inventory may not correspond to accounting data. Inventory helps to identify this. How is inventory of inventory items carried out?

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Any enterprise periodically conducts an inventory of its existing assets. The inspection may be mandatory or unscheduled. In each case, the inventory procedure for inventory items must be followed.

General information

Organizations must regularly conduct an inventory of property, including inventory items, which should ensure the reliability of accounting data.

During the inventory check, the actual presence of valuables is examined, and the data is compared with accounting information.

The procedure and frequency of inventory is determined by the manager, except in situations where inspection is mandatory.

It is mandatory to carry out an inventory of goods and materials:

• before preparing annual accounting reports;
• when transferring valuables to or when selling them;
• upon discovery of damage to property, theft or abuse;
• when changing the financially responsible person;
• at ;
• in other cases determined by the law of the Russian Federation.

The result of the inventory can be:

• compliance of actual and accounting data;
• identifying surpluses;
• shortage detection.

Any inventory check of goods and materials is accompanied by documentation.

Documents reflect each action of the inventory commission. The results of the inventory are certainly reflected in the accounting records.

What it is

Inventory of goods and materials means checking the actual availability of valuables. During the verification process, the number and cost of objects are compared with the data shown in the accounting records.

When inventorying inventory items, it is important to take into account the structure of warehouse storage. Warehouses of various divisions of an organization can be independent accounting units or be an integral part of other accounting units.

In departments where warehouses are not independent accounting units, an inventory of valuables in warehouses is carried out simultaneously with an inspection of the entire production as a whole.

During the inventory check, the presence of inventory items and the correspondence of their retail prices are examined and documented.

The presentation of objects, packaging, presence of labels, price tags, etc. are also assessed. Both groups of inventory items can be inventoried during a full inventory, as well as individual groups of valuables during a random check.

A complete inventory of goods and materials is carried out by decision of the head of the enterprise. The decision on selective inventory can be made by the head of a separate unit.

Through regular inspections, compliance with legal regulations is ensured, errors in accounting are detected in a timely manner and the necessary corrections are made.

In addition, inventory of goods and materials contributes to:

• detection of valuables with an improper expiration date;
• identifying damaged valuables;
• determining the values ​​that are not used by the organization in production activities.

Current standards

When conducting an inventory and documenting the inspection, you should be guided by the following standards:

1. “Guidelines for accounting of inventories” adopted by ;
2. “Guidelines for inventory of property and financial obligations” adopted by ;

Goskomstat regulations establish unified forms of primary documents that document the inventory.

The regulation on the inventory of inventory items determines the procedure for conducting an inventory check and displaying it in accounting.

Inventory procedure for inventory items

The time for conducting an inventory check and its duration are established based on the volume of valuables, the number of employees participating in the check and the possibility of carrying out the check during working hours.

Inventory of goods and materials includes several stages:

Preparation	Available valuables are being prepared for inspection. The documents necessary for the inventory are collected. The composition of the commission to carry out the inspection is being formed. The deadlines for completion and the types of inventory property are determined.
Checking the actual availability of goods and materials and drawing up inventory lists	During the verification process, the sale of uncounted goods that arrived after the start of the inventory is prohibited. Valuables are due upon completion of the procedure
Comparison of audit results with accounting data	—
Analysis of the received data	At the same time, discrepancies and their reasons are identified, which is documented in appropriate documents.
Registration of inspection results	At this stage, inventory results are displayed in accounting. Responsible persons, if any, are held accountable

Instructions for carrying out

The basic rules for conducting an inventory include the following:

Temporal and quantitative characteristics	Inventories are established by the manager
Situations requiring an inventory	Constantly monitored by management
As quantitative determinants of the presence of values	The results of direct recalculation, measurement and/or weighing of reporting units are determined
An essential condition is the presence	When checking financially responsible persons
During the inventory process	Allows for control checks regarding the reliability of the data received
During the period between full inspections	It is advisable to carry out random inventories

Brief instructions for conducting any inventory look like this:

Formation of an order

On the eve of the inventory, the head of the organization issues a unified order.

The finished document is registered in the Logbook of orders for inventory and control of their execution, its form corresponds to the unified one.

As a rule, an order to conduct an inventory is created no less than ten days before the actual inspection. This allows you to properly prepare for the procedure.

The manager’s order approves the composition of the inventory commission. The following information is also specified here:

• composition of the group of inventory items;
• reasons for the inspection (mandatory control inventory, revaluation, change of financially responsible person, etc.);
• inspection procedure and timing;
• appointment of the chairman of the inventory commission;
• deadline for submitting documents to the accounting department.

When is it carried out?

The timing of the inventory is established by the head of the organization. It determines how many times during the reporting year an inventory must be carried out, which inventoried liabilities and assets are subject to inspection, and how often random inspections must be carried out.

The order determined by the manager is recorded in. Current legislation does not prohibit carrying out an inventory on any day convenient for the enterprise.

But it is considered more rational to check on the first day of the month, since it is at this time that the balance on synthetic and analytical accounting accounts is displayed.

Due to this, information is generated for the preparation of matching statements and comparison of inventory results.

If a different number is selected for an inventory check, then it is necessary to derive intermediate results (balances and turnover) from the accounts of valuables.

Planned inventories are carried out according to a pre-approved schedule. But management can also conduct unscheduled inspections of inventory items.

Such an inventory is carried out suddenly, which makes it possible to catch careless workers. Conduct unscheduled inspections according to a schedule drawn up and kept by the manager.

First of all, unannounced inspections are carried out:

• relatively new employees who bear financial responsibility;
• in case of formation and increase in the volume of inventory materials above the norm;
• when revealing facts of non-compliance with the rules for the reception, storage and sale of valuables.

Inventory list

During the inventory process, inventory items are entered into a special inventory. For this purpose it is used for each individual name.

The type, group, quantity and other necessary characteristics of the object of inspection must be indicated. Valuables are inventoried in the order in which they are located in the premises.

If the inventory list consists of several sheets, then they should be numbered and stapled so that it is not possible to replace individual pages.

At the end of each inventory sheet the following is written:

• number of serial numbers of inventory items;
• the total quantity displayed on the page, in physical terms.

Such registration is necessary to avoid unauthorized changes being made to the inventory after the verification is completed. On the last sheet of the inventory, a note is made about the calculation of the results signed by members of the commission and materially responsible persons.

Registration of results

The inventory results are first documented and then reflected in accounting.

So, during such a procedure as inventory of goods and materials, the following documents are drawn up:

Inventory list of goods and materials according to the INV-3 form	To indicate the number of counted values ​​and their characteristics
Inventory “Inventory received during the inventory process”	To display values ​​received during check
Inventory “Inventory items released during inventory”	When realizing values ​​during the inspection process
	With a list of valuables in transit
	About goods and materials shipped but not paid for
	On the list of valuables stored in warehouses of other enterprises
	About detected discrepancies between accounting data and the actual availability of inventory items

In accounting, the inventory results are displayed in the month in which the audit was completed. The shortage is reflected in account 94. If the shortage does not exceed the norms of natural loss, then it is written off to production accounts.

Otherwise, the shortage is attributed to the responsible persons. In this case, the guilty employee draws up a written explanation of the reasons for the shortage.

If surpluses are detected, they are included in the profit of the enterprise. They are taken into account at market value.

Emerging nuances

In any case, during the inventory period, the premises where inventory items are stored must be sealed, with the inspection lasting several days.

During the inspection break, all documents and inventories regarding inventory are stored in a sealed room along with inventory items.

Regardless of the timing of the audit, at the start date of the inventory, the quantity and cost of inventoried goods and materials must be known according to accounting.

Often this very norm is ignored, which leads to manipulation of accounting registers and falsification of facts.

If selective

During a selective inventory of goods and materials, only part of the property is checked. For example, valuables in one office or in a certain warehouse. In this case, it is possible to use simplified verification methods.

Thus, the number of goods in undamaged packaging can be calculated by the markings on the packaging. Some of these products are checked at random.

If a random check of individual packages shows discrepancies with the labeling, the commission is obliged to conduct a full inventory.

When checking a large number of weight values, balance sheets are kept separately by the materially responsible employee and a member of the commission. At the end of the weighing, the data from the statements is compared, and the results are entered into the inventory.

Inventory in a pharmacy

Carrying out an inventory in a pharmacy can last no more than three days. At the same time, a sign is hung on the door indicating the addresses of the nearest pharmacies.

The quantity of goods and materials in undamaged packaging is determined on the basis of the accompanying documentation. Valuables are entered into the inventory on the basis of accompanying documents.

In this case, the name of the product is indicated, indicating dosage, packaging, percentage of active ingredients and type of packaging. It is unacceptable to include the cost of goods in the inventory without indicating the name of the goods.