Accounting for the inventory of property and financial obligations. Inventory of the organization's obligations. Inventory of financial liabilities

An inventory of property and liabilities is a periodic check of their availability, condition and evaluation. The property the organization owns may not correspond to the data accounting. For example, material values ​​are exposed to natural influences - evaporation, shrinkage, deterioration, etc. As a result, their number and cost are significantly reduced. Abuses committed during accounting can be detected at the enterprise - theft, measurements, body kits, etc. Inventory, thus, allows you to check compliance with the rules and conditions of storage material assets, Money, warehouse management and the reality of accounting data, maintenance and operation of machinery, equipment, other fixed assets of the organization, and also prevents such negative phenomena as theft of property by employees of the enterprise.

In addition, when documenting facts economic activity organizations and when they are reflected in accounting, various errors, typos, inaccuracies and corrections are allowed. Therefore, it is necessary to check the completeness and reliability of accounting - only in the course of a complete inventory it is possible to establish how much the content of accounting data and primary documents corresponds to the actual volume and value of the property of the organization.

Federal Law No. 129-FZ, as well as the Regulation on accounting and financial statements in the Russian Federation it is established that organizations are required to conduct an inventory of:

• - when the property is leased, redeemed or sold;
• - in case of reorganization or liquidation of the organization;
• - when transforming a state or municipal unitary enterprise;
• - before the preparation of annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year);
• - when changing financially responsible persons (on the day of acceptance and transfer of cases);
• - upon detection of facts of theft, abuse or damage to property (immediately upon establishing such facts);
• - if there was a natural disaster, fire or other emergencies caused by extreme conditions (immediately after the end of the fire or natural disaster);
• - in other cases stipulated by the legislation of the Russian Federation.

In case of collective or brigade liability, an inventory must be carried out in the following cases:

• - when changing the head of the team or foreman;
• - when more than 50% of employees leave the team or team;
• - at the request of one or more members of the team or team.

The procedure and terms for conducting inventories in other cases are established by the head of the organization. He determines how many times in the reporting year and when the inventory should be carried out, approves the list of inventoryable property and liabilities, and also decides on the conduct of a random audit. The inventory procedure established by the head should be fixed in the accounting policy of the organization.

The current legislation does not prohibit taking an inventory on any day convenient for the organization, for example, October 3 or December 25. However, it is most advisable to schedule an inventory on the 1st of the month, since it is on this date that the balance of all synthetic and analytical accounting accounts is displayed according to the generally established procedure - data is generated for compiling collation statements and identifying inventory results. But if not the 1st day of the month is chosen, but, for example, December 3rd, then it becomes necessary to calculate on this date the subtotals of turnovers and balances on accounts that take into account property or financial obligations inventoried in a particular case.

In addition to planned inventories carried out according to a pre-approved schedule, the organization can also carry out unscheduled continuous inventories of inventory items (inventory and materials). Such inventories are called sudden and make it possible to surprise negligent financially responsible persons. They are carried out according to a schedule drawn up by the head of the enterprise and kept by the head or chief (senior) accountant. Unannounced inspections should be carried out in the first place:

• - for newly hired financially responsible persons;
• - in the formation and increase of excess stocks of inventory items;
• - when establishing facts of violations of the rules for acceptance, storage, sale of valuables.

In the course of the inventory, the existence of property and liabilities, their condition and valuation are checked and documented. All property of the organization and all types of financial obligations are subject to inventory. At the same time, it is necessary to check the property that belongs to the organization on the basis of ownership, is in safe custody, leased property received for processing, as well as unaccounted property. Such an inventory is called continuous.

Property includes fixed assets, intangible assets, financial investments, productive reserves, finished goods, goods, other inventories, cash and other financial assets.

Financial liabilities include accounts payable, bank loans, loans and reserves. They must be formalized by loan agreements, loan agreements and agreements concluded on commodity and commercial credit.

By decision of the head, a selective inventory may be carried out, during which any part of the property is checked. These can be inventory items belonging to one financially responsible person or located in one place (in a warehouse or in an office).

The correctness and validity of the amounts reflected in the accounting accounts need to be checked periodically. Such verification is carried out by conducting an inventory of financial liabilities. In the course of such an inventory, the organization's settlements with other persons, debts for shortages, receivables and payables are checked. Let's consider the procedure for such a check.

The need for an inventory

According to the Ministry of Finance Russian Federation, an inventory of the property and financial obligations of the organization should be carried out once a year. The review period is from January 1st to December 31st.

The need for such an audit follows, among other things, from paragraph 74 of the Regulations of July 29, 1998 No. 34n, according to which there should not be amounts inconsistent (unsettled) with the counterparties of the organization and discrepancies in the calculations in accounting. The audit is carried out before the preparation of the annual report.

In addition, the legislation provides for a number of cases in which an inventory is also required.

Mandatory inventory

Cases in which the inventory is mandatory (in addition to the above inventory of financial obligations) are provided for in paragraph 27 of the above Regulations. Here they are:

• transfer of property for rent;
• operations in relation to SUE or MUP;
• change of financially responsible persons;
• damage, loss of property, occurrence of consequences from emergencies;
• reorganization or liquidation of a legal entity.

Conducting an inventory of the financial obligations of the organization

The review in question includes:

• inventory of settlements with credit organizations;
• check of calculations with the budget;
• checking the status of settlements with counterparties (buyers, suppliers);
• inventory of settlements advance reports;
• inventory of settlements with employees on wages and other payments;
• a complete inventory of the financial obligations of the organization in relation to all debtors and creditors.

Verification of the identity of data on settlements (in other words, reconciliation of settlements) is carried out in relation to each of these entities separately.

When conducting an inventory, one should be guided by the provisions of the Methodological recommendations of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49.

The procedure for conducting an inventory of property and financial obligations

The inventory should be ensured by the relevant commission, which operates on an ongoing basis.

The appointment of members of the commission is made by the head of the organization, for which a special order (order) is issued.

The inventory, in particular, is subject to debit balances on accounts 60, 62, 68, 69, 71, 73, 75, 76, as well as credit balances on accounts 60, 62, 66, 67, 68, 69, 70, 71, 73, 75, 76.

In order to conduct an inventory, the organization, among other things, requests reconciliation with counterparties.

The results of the inventory of settlements and financial obligations are reflected in the relevant act.

Exists unified form Act No. INV-17. However, the head of the organization has the right to approve the independently developed form of such an act.

Reconciliation with tax authorities carried out by drawing up an act in the form 1160070.

Drafting specified documents must be preceded by a certificate of the inventory of property and financial obligations of the organization. Such a certificate is the basis for the preparation of the above inventory acts.

Inventory - a periodic check of the availability and condition of material assets (fixed and circulating assets) in kind, as well as cash.

When carrying out practical activities by an economic entity, it becomes necessary to periodically check the actual availability of property, compare the actual availability of property with accounting data, and regularly check the completeness of the reflection in the accounting of obligations.

These tasks are achieved through inventory.

General requirements for the procedure and timing of inventories are determined by Article 12 of the Law on accounting and paragraphs 26 - 28 of the Accounting Regulations. The specification of the requirements is carried out in Guidelines on the inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

In accordance with the listed documents, the purpose of the inventory is to ensure the reliability of the accounting data and financial statements of the organization. During the inventory of property and liabilities, their presence, condition and assessment are checked and documented.

The order and timing of the inventory is determined by the head of the organization, except in cases where the inventory is mandatory.

An inventory is required:

• 1. upon transfer of property for rent, redemption, sale, as well as upon transformation of a state or municipal unitary enterprise;
• 2. before preparing the annual financial statements;
• 3. when changing financially responsible persons;
• 4. upon detection of facts of theft, abuse or damage to property;
• 5. in case of natural disaster, fire or other emergencies;
• 6. in case of reorganization or liquidation of the organization;
• 7. in other cases stipulated by the legislation of the Russian Federation.

The objects of verification during the inventory are:

• 1. property of an organization, which is understood as fixed assets, intangible assets, financial investments, inventories, finished products, goods, other inventories, cash and other financial assets;
• 2. financial liabilities - accounts payable, bank loans, loans and reserves.

All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory.

In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records (under safekeeping, rented, received for processing), as well as property not taken into account for any reason, are subject to inventory.

An inventory of property is carried out at its location and in the presence of a materially responsible person.

The number of inventories in the reporting year, the date of their conduct, the list of property and financial obligations checked during each of them, is established by the head of the organization, except when an inventory is mandatory.

To conduct an inventory in the organization, a permanent inventory commission is created.

With a large amount of work for the simultaneous inventory of property and financial obligations, working inventory commissions are created.

With a small amount of work and the presence in the organization audit commission carrying out inventories is allowed to be assigned to it.

The order of work and the scope of functions assigned to the permanent inventory commission, it is advisable to establish in a specially developed and approved regulation, which must be fixed as an annex to accounting policy organizations.

When developing such a regulation (or simply defining the functions of such a commission), it should be borne in mind that the commission must carry out a set of works, which should, at a minimum, include the following elements:

• 1. identification of the actual presence of the property of the organization;
• 2. verification of documentary confirmation of the size and timing of the organization's obligations;
• 3. comparison of the actual availability of property with accounting data;
• 4. documenting the facts of non-compliance of the quantity, quality, range of incoming stocks with the relevant indicators (characteristics) provided for in contracts (supply, purchase and sale) and other similar documents;
• 5. documentary registration of acts of reconciliation of mutual settlements with debtors and creditors of the organization;
• 6. determination of the reasons for the write-off of property and the possibility of using materials from such a write-off;
• 7. determination of the causes of overdue accounts payable and receivable;
• 8. establishing the amount of the cost of excess property and the amount of shortages;
• 9. preparation administrative document on the recovery of the amounts of shortfalls from the guilty persons or organizations or the write-off of the amounts of shortfalls;
• 10. development of measures to prevent the occurrence of inventory differences in the future.

The personal composition of the permanent and working inventory commissions is approved by the head of the organization, about which an administrative document is issued (order, order, etc.). It is advisable to approve this administrative document separately from the regulation on the commission. This is due to the fact that the provision may be valid for several reporting periods, and the composition of the commission is personalized, i.e. may change throughout the year.

It is expedient to include representatives of the following commissions:

• 1. administration of the organization (one of the deputy heads of the organization or other official having administrative rights);
• 2. accounting service (in large organizations it is advisable to include two employees: an accountant who keeps records of the relevant type of property and liabilities, and an accountant who, in terms of his functions, is not connected with this section of accounting, both to ensure impartiality and in order to increase the effectiveness of the audit);
• 3. legal service(such a specialist may be indispensable in cases when it comes to shortages of materials received from suppliers, as well as when a decision is made to hold materially responsible persons and other employees liable);
• 4. engineers (specialists with the necessary qualifications and experience in order to assess the rationality of the use of certain types of property);
• 5. economists;
• 6. technicians;
• 7. other specialties, knowledge and experience of which makes it possible to ensure the effectiveness of inspections and inventories.

In addition, it is advisable to include representatives of the service internal audit organizations, independent audit organizations.

Before starting to check the actual availability of property, the inventory commission must receive the latest at the time of the inventory receipts and expenditure documents or reports on the movement of material assets and cash.

The chairman of the inventory commission endorses all incoming and outgoing documents attached to the registers (reports), indicating “before the inventory as of“ (date) ”, which should serve as the basis for the accounting department to determine the balance of property by the beginning of the inventory according to the accounting data.

Financially responsible persons give a receipt that by the beginning of the inventory, all expenditure and receipt documents for property have been handed over to the accounting department or transferred to the commission, and all valuables that have come under their responsibility have been credited, and those that have been retired have been written off. Similar receipts are given by persons who have accountable amounts for the acquisition or power of attorney to receive property.

Information about the actual availability of property and the reality of recorded financial obligations is recorded in the inventory lists or inventory reports in at least two copies.

The inventory commission ensures the completeness and accuracy of entering data on the actual balances of fixed assets, stocks, goods, cash, other property and financial obligations into the inventories, the correctness and timeliness of the registration of inventory materials.

The actual availability of property during the inventory is determined by mandatory calculation, weighing, measurement.

The head of the organization must create conditions that ensure a complete and accurate verification of the actual availability of property in deadlines: provide labor force for weighing and moving goods, technically sound weighing facilities, measuring and control instruments, measuring containers.

Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons.

Inventory lists can be filled in using computer and other organizational equipment, as well as manually. Inventories are filled in with ink or a ballpoint pen clearly and clearly, without blots and erasures.

The name of the inventoried values ​​and objects, their quantity is indicated in the inventories according to the nomenclature and in the units of measurement accepted in accounting.

On each page of the inventory, indicate in words the number of serial numbers of material assets and the total amount in natural terms recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) these values ​​are shown.

Errors are corrected in all copies of the inventories by crossing out incorrect entries and putting correct entries over the crossed out entries. Corrections must be agreed and signed by all members of the inventory commission and financially responsible persons.

It is not allowed to leave blank lines in the descriptions; blank lines are crossed out on the last pages.

On the last page of the inventory, a note should be made on the verification of prices, taxation and calculation of totals signed by the persons who carried out this verification.

The inventory is signed by all members of the inventory commission and financially responsible persons. At the end of the inventory, financially responsible persons give a receipt confirming that the commission has checked the property in their presence, that there are no claims against the members of the commission and that the property listed in the inventory has been accepted for safekeeping.

When checking the actual availability of property in the event of a change of financially responsible persons, the one who accepted the property signs in the inventory in receipt, and the one who handed over - in the delivery of this property.

Separate inventories are drawn up for property in safekeeping, leased or received for processing.

If the inventory of property is carried out within a few days, then the premises where material assets are stored must be sealed when the inventory commission leaves. During breaks in the work of the inventory commissions (at lunchtime, at night, for other reasons), the inventories should be stored in a box (cabinet, safe) in a closed room where the inventory is carried out.

For registration of inventory, it is necessary to apply standard forms of primary accounting documentation on the inventory of property and financial obligations, developed and approved by the Ministry of Finance of the Russian Federation.

At the end of the inventory, control checks of the correctness of the inventory can be carried out. They should be carried out with the participation of members of the inventory commissions and financially responsible persons before the opening of the warehouse, pantry, section, etc., where the inventory was carried out.

results control checks the correctness of the inventory is drawn up by the relevant act.

In the inter-inventory period, organizations with a large range of valuables can conduct selective inventories of material assets at the places of their storage and processing. Control checks of the correctness of the inventories and selective inventories conducted during the inter-inventory period are carried out by the inventory commissions by order of the head of the organization.

The main responsibilities of the accounting service when conducting inventories and inspections and processing their results are as follows:

• 1. Monitor the timeliness and completeness of inventories. The fulfillment of this function is achieved by including relevant measures in the work plans of the accounting department (accounting service) for the next month.
• 2. Require the delivery of inventory materials to the accounting service. To do this, when developing an administrative document for conducting an appropriate inventory or audit, it is necessary to indicate the time frame during which the results of the audit must be submitted to the accounting department of the organization, and, perhaps, measures of responsibility for violating the deadlines. If the activities of a permanent commission created to conduct inventories and inspections are regulated by a regulation (or similar document) developed in the organization, it is advisable to include these elements in this provision.
• 3. Monitor the timely completion of inventories and documentation their results. This obligation is a continuation (development) of the previous one and, therefore, can be regulated by an appropriate administrative document.
• 4. To reflect on the accounts of accounting discrepancies identified during the inventory between the actual availability of property and accounting data. The procedure for reflecting inventory differences in accounting will be discussed in more detail below. These differences must be reflected in such a way as to ensure timely and accurate generation of tax base for income tax and other taxes depending on the results of audits.

As a result of inventories and inspections, appropriate decisions are made to eliminate shortcomings in the storage and accounting of stocks and compensation for material damage, as well as to organize accounting and workflow.

The results of the inventory may be surpluses (actual availability exceeds the availability according to accounting data) or shortages. The procedure for regulating inventory differences is established by the Regulation on accounting and financial reporting.

Excess property identified during the inventory is accounted for at market prices, and at the same time their value is related: in commercial organizations - to financial results; in non-commercial - to increase income.

The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual financial statements. However, for the purposes financial accounting events after the balance sheet date should be taken into account. Inventory materials are used to create a provision for depreciation of material assets.

All these requirements are established by the documents of the system. regulation accounting and binding.

It is advisable to list those elements of the inventory process that may be the basis for recognizing the results of the inventory as invalid. This is possible if:

• 1. the personal composition of the permanent or working commission is not approved by the head of the organization;
• 2. at least one member of the commission was absent during the inventory;
• 3. the latest at the time of the inventory receipts and expenditures or reports on the movement of material assets and funds are not endorsed by the chairman of the commission;
• 4. Receipts were not taken from financially responsible persons that all receipts and expenditure documents were registered, submitted to the accounting department or transferred to the commission;
• 5. accounting data is compared with the actual availability of property, and not vice versa (this fact is verified by analyzing the execution of inventory records: the most striking example of formalism is filling in all columns of inventories in a typewritten way, and in case of discrepancies, correcting manually);
• 6. inventory lists are compiled in only one copy;
• 7. on the last page of the inventory, there is no mark on price verification, taxation and calculation of totals signed by the persons who carried out this verification; by the way, the totals should be displayed on each page, while the number of serial numbers of material assets and the total amount in physical terms shown on this page are recorded (in words), regardless of the units in which this property is shown;
• 8. corrected errors are not specified or signed by only one member of the commission (and not all);
• 9. after the approval of the results of the inventory, there were blank lines in the inventories;
• 10. on the last page there is no confirmation of the financially responsible person that there are no claims against the members of the commission and a note on the acceptance of the listed property for safekeeping;
• 11. during breaks in work, unauthorized persons were not denied access to the premises in which the checked property is stored, as well as to inventory records.

In cases where the obligation to conduct an inventory is not established by law, it becomes necessary to determine the timing of the inventory. various kinds property and liabilities in such a way as to: firstly, optimize the work of permanent inventory commissions; secondly, to establish the frequency of inventories, ensuring the safety of property and compliance with the maturity of obligations, and the real effect - from the developed measures (based on the results of previous inventories).

Currently does not exist normative document, which would directively determine the timing of the start and end of inventories of various types of property and obligations.

An inventory of certain types of property and liabilities should be carried out within the following timeframes:

• 1. fixed assets - not earlier than November 1 of the reporting year. From January 1, 1999, it is allowed to conduct an inventory of fixed assets once every three years, and library funds - once every five years. The annual inventory of fixed assets may be due to the need to clarify the replacement (or book) value of the relevant objects and revaluate. Conducting an inventory as of November 1 is most convenient - the commission has enough time to process the results of the inventory and prepare materials for the revaluation. At the same time, it is advisable to conduct an inventory of long-term financial investments and objects of intangible assets;
• 2. capital investments - at least once a year before the preparation of annual reports and balance sheets, but not earlier than December 1 of the reporting year;
• 3. work in progress and semi-finished products of own production - not earlier than October 1 of the reporting year. Inventory in these terms is carried out for the purposes of accounting. The maximum allowable period until the end of the reporting year here is due to the fact that in organizations with a large range of products and a complex technological cycle, inventory is quite laborious. In order to more accurately generate information for the annual financial statements, the period for conducting an inventory of work in progress should, if possible, be as close as possible to the reporting date (December 31 of the reporting year). In addition, inventory work in progress may be carried out additionally and at other times by decision of the head of the organization. It is considered appropriate to conduct an inventory of this type of assets at least once a quarter;
• 4. unfinished overhaul and deferred expenses - but at least once a year. From economic content of these assets, it is clear that we are talking about clarifying the balance of the repair fund or the reserve for repairs and the balance on the account for accounting for deferred expenses. Such clarification should be carried out as of December 31 (in order to add the balance of the unused or unconfirmed reserve to gross profit); accordingly, it is advisable to conduct an inventory as of this date. It seems more convenient, however, to conduct an inventory as of December 1 - the amount of expenses that will be made in December is not difficult to determine, and it is always easier to clarify the balances than to reconcile them;
• 5. young animals, fattening animals, birds, rabbits, animals and families of bees, as well as experimental animals - at least once a quarter. Here, the frequency of inventories is due to the large movement of animals (birth, transfer to other age groups and deaths). For some groups of animals (for example, for pigs, where the transfer to age groups is carried out after two months), more frequent inventories are also advisable;
• 6. finished products in warehouses - at least once a year before the preparation of annual reports and balance sheets, but not earlier than October 1 of the reporting year. With a small range of finished products, it is rational to bring the inventory date closer to the end of the reporting year. It should be borne in mind that in addition to checking the availability and condition of finished products, such an inventory will make it possible to clarify the financial condition of the organization and timely formulate management decisions to improve it (for example, to mark down products that have not been in demand for a long time);
• 7. goods: in warehouses and bases of industrial goods - at least once a year; in warehouses and bases of food products - at least twice a year. The last and present time is due to the fact that food products, as a rule, have a limited shelf life;
• 8. goods and containers in shops and other enterprises retail- at least twice a year; goods in bookstores - at least once a year. Conducting an inventory of goods in retail stores twice as often as in warehouses is due to their large movement. With regard to book production, here more frequent inventories are significantly limited to the range of products;
• 9. raw materials and other material assets, as well as low-value and wearing items - at least once a year. Since the annual inventory should be, at a minimum, timed to coincide with the preparation of reports, an inventory of inventories should be carried out no earlier than October 1. More precise terms are established taking into account the range of property: with a small range of items, an inventory can be carried out as of December 1, with a large one - as of October 1;
• 10. oil and oil products - at least once a month. - at least once a month. Monthly inventory of this type of assets automatically excludes its re-conduct before reporting;
• 11. precious metals and diamonds - at least twice a year. In accordance with the Instruction on the procedure for receiving, spending, accounting and storing precious metals and precious stones at enterprises, institutions and organizations, approved by the Ministry of Finance on August 4, 1992 No. 67, and the Instruction on the procedure for conducting an inventory of valuables state fund of the Russian Federation, which are in the Committee of Precious Metals and Precious Stones under the Ministry of Finance, approved by order of the Committee of Precious Stones on April 13, 1992 No. 326, the inventory should be carried out as of July 1 and January 1 of the year following the reporting one;
• 12. cash, monetary documents, valuables and forms of strict accountability - at least once a month. The inventory of the cash desk is carried out in accordance with the Procedure for maintaining cash transactions in the Russian Federation, approved by the decision of the Board of Directors Central Bank dated September 22, 1993 No. 40. the procedure for conducting cash transactions does not establish the frequency of such inventories; however, given the high mobility of this type of assets, as well as the importance of their safety for financial condition organizations should recognize the recommended time frame as optimal. Cash register inventory should start suddenly;
• 13. settlements with banks (for settlement and other accounts, loans, funds received from the budget, etc.) - as bank statements are received, and for settlement documents transferred to the bank for collection - on the first day of each month. (This type of verification can be called an inventory at a stretch - it is carried out by accounting staff every time upon receipt of bank statements);
• 14. settlements on payments to the budget - at least once a quarter. Conducting an inventory during these periods is due to the fact that tax returns are made at least not less frequently. The same can be attributed to settlements with state off-budget funds, payroll which are also submitted quarterly;
• 15. settlements of organizations with structural divisions allocated to separate balances - on the first day of each month. Here, in essence, the decoding of the balance on the account of accounting for on-farm settlements is checked. There should not be a balance on this account in the consolidated financial statements. To ensure this, it is sufficient to conduct an inventory on a quarterly basis. However, the costs of structural divisions, as a rule, affect the level of the cost of products, works, services, both of the divisions themselves and of the parent organization. The cost price is formed monthly, and the inventory should be carried out at least;
• 16. settlements with debtors and creditors - at least twice a year. Since the inventory of this type of assets is time-consuming (including moving to debtor organizations (creditors)), it is advisable to start it no later than January 1 of the year following the reporting one.

26. To ensure the reliability of accounting data and financial statements, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.

The procedure (number of inventories in the reporting year, dates of their conduct, list of property and liabilities checked during each of them, etc.) of the inventory is determined by the head of the organization, except for cases when the inventory is mandatory.

27. Conducting an inventory is mandatory:

when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

before the preparation of annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years, and library funds - once every five years. In organizations located in the regions of the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their smallest balances;

when changing financially responsible persons;

upon detection of facts of theft, abuse or damage to property;

in case of natural disaster, fire or other emergencies caused by extreme conditions;

in case of reorganization or liquidation of the organization;

in other cases stipulated by the legislation of the Russian Federation.

28. Discrepancies revealed during the inventory between the actual availability of property and accounting data are reflected in the accounting accounts in the following order:

a) excess property is accounted for at market value on the date of the inventory and the corresponding amount is credited to the financial results of commercial organization or increase in income from a non-profit organization;

(see text in previous)

b) the shortage of property and its damage within the norms of natural loss are attributed to the costs of production or circulation (expenses), in excess of the norms - at the expense of the guilty persons. If the perpetrators are not identified or the court refused to recover damages from them, then the losses from the shortage of property and its damage are written off to the financial results of a commercial organization or an increase in expenses of a non-profit organization.

(As amended by the Ministry of Finance of Russia dated December 30, 1999 N 107n)

(see text in previous)

Finance and credit / Accounting and analysis / 9. Inventory of property and liabilities

Basic concepts

An inventory is a reconciliation of accounting data and the actual availability of inventory items or obligations. All property of the organization and all obligations are subject to inventory, regardless of the location of the organization and its organizational and legal form. In addition, inventories and other types of property that do not belong to the organization, but are recorded in accounting (leased property accepted for safekeeping, received for processing, or not taken into account for some reason) are subject to inventory.

There are the following types of inventory: full and partial. At complete , or a continuous inventory, all property and all obligations of the organization are subject to verification. At partial Inventory checks are subject to property selectively, for certain types of property and liabilities.

inventory can be planned and unscheduled (sudden).

The number of inventories during the year and the dates of their conduct, the list of property and obligations are established by the head of the organization.

Mandatory holding inventory is necessary in the following cases:

1) when changing the materially responsible person;

2) before the preparation of annual financial statements (except for property, the inventory of which was carried out not earlier than October 1 of the reporting year);

3) when transferring property for rent, sale, redemption;

4) when establishing the facts of theft, abuse, as well as damage to valuables;

5) in case of natural disasters, fire, accident;

6) upon liquidation (reorganization) of an organization, before drawing up a liquidation (separation) balance sheet.

The inventory procedure is determined by the Guidelines for the inventory of property and financial obligations. To conduct an inventory, by order of the head of the organization, a permanent inventory commission is created, which includes representatives of the administration, accounting workers and other specialists. With significant volumes of inventory, a working inventory commission is created. When conducting an inventory, the presence of all members of the commission is necessary, since the absence of at least one is the basis for recognizing the results of the inventory as invalid.

The whole inventory process can be divided into five stages (Fig. 9.1):

1) preparatory;

2) verification stage;

3) taxi;

4) comparative-analytical;

5) final.

During the inventory, the object is sealed, and no action is taken to release and receive goods. The commission starts work, taking a receipt from the financially responsible person and having in hand inventory list.

During the inventory, the actual availability of inventory items is indicated in the inventory. After the end of the inventory, an inventory act is drawn up in two copies, which reflects the names of inventory items (inventory and materials), quantity, units of measurement, discount price, and so on. The completed inventory lists and acts are submitted to the accounting department, where the results of the comparison are recorded in the collation sheet.

Organization property inventory

Conclusions Inventory

of the selection committee are drawn up in a protocol approved by the head of the organization. After approval, the results of the inventory are reflected in the accounting.

Rice. 9.1. The inventory process

The head of the organization within 10 days is obliged to make a decision on the results of the inventory. If a financially responsible person is guilty of a shortage, then account 73 “Settlements with personnel for other operations”, subaccount 2 “Calculations for compensation for material damage” are used to reflect the shortage in accounting. The amount of the shortfall is recorded on account 94 “Shortages and losses from damage to valuables” and is withheld from the perpetrator at the market price.

The difference between market and accounting prices, is reflected on account 98 "Deferred income" on sub-account 4 "The difference between the amount to be recovered from the guilty persons, and book value for lack of values. If the guilty person is not identified, then the shortage is written off to the costs of production and circulation:

Dt 20, 23, 26, 44.

Shortfalls caused by natural disasters are attributed to financial results economic activities of the organization and are debited to account 99 “Profit and Loss”.

The surplus identified during the inventory is credited to the income of the organization and is accounted for on account 91 “Other income and expenses”.

Let's consider carrying out inventory on separate sites of accounting process.

Checkout inventory

The inventory of the cash desk is carried out at least once a month.

If a cash surplus is found in the cash register, then they should be attributed to the income of the organization:

Dt 50 Kt 91.

The shortage of funds found in the cash register is reflected in the accounting records with the following entries:

1) Dt 94 Kt 50 - shortage of funds;

2) Dt 73/2 Kt 94 - the amount of the shortage is attributed to the materially responsible person;

3) Dt 50 Kt 73/2 - the amount of the shortage is paid by the materially responsible person to the organization's cash desk;

4) Dt 70 Kt 94 - from wages the financially responsible person is deducted the amount of the shortage.

Inventory of inventory items in the warehouse

Excess inventories found during the inventory should be credited to the income of the organization:

Dt 10, 43 Kt 91.

The identified shortage in accounting is reflected in the following entries:

1) Dt 94 Kt 10, 43 - a shortage of goods and materials was found;

2) Dt 20, 26, 44 Kt 94 - the shortage in the norms of natural loss is written off to production costs;

3) Dt 73/2 Kt 94, 98 - the shortage in excess of the norms of natural loss is attributed to the materially responsible person at market value;

4) Dt 50, 70 Kt 73/2 - the amount of the shortage is paid to the cash desk (deducted from wages) by a financially responsible person;

5) Dt 98/4 Kt 91 - the difference between the accounting and market values ​​of goods and materials is credited to the organization's income.

Inventory of fixed assets

An inventory of fixed assets is carried out no more than once every three years.

If a shortage is revealed during the inventory of fixed assets, then its amount is attributed to the materially responsible person at the market value of the object and taking into account the amount of depreciation accrued during the operation.

If the inventory reveals surplus fixed assets, they are accounted for as fixed assets received free of charge:

1) Dt 08 Kt 98/2 “Grant-free receipts” - fixed assets were capitalized at market value;

2) Dt 01 Kt 98 - fixed assets are taken into account;

3) Dt 20 Kt 02 - depreciation has been charged;

4) Dt 98/2 Kt 91 - part of the income of future periods is attributed to the income of the current period (in the amount of accrued depreciation).

Thus, in the income of the current period of the organization, the initial (market) value of fixed assets identified during the inventory is included in parts (in the amount of accrued depreciation) throughout the entire period of their operation.

Calculation inventory

An inventory of settlements with banks and other credit institutions for loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors is to verify the validity of the amounts on the accounting accounts.

An inventory of settlements with suppliers and buyers (accounts 60 "Settlements with suppliers and contractors", 62 "Settlements with buyers and customers" and 76 "Settlements with various debtors and creditors") is drawn up by an act of reconciliation of settlements signed by both parties - the head (or other authorized person) of the organization and the head (or other authorized person) of the counterparty company.

When checking account 60, special attention should be paid to goods paid for, but on the way, and settlements with suppliers for uninvoiced deliveries (these are deliveries without documents, so they must be checked against documents in accordance with the corresponding accounts).

For debts to employees of the organization (account 70 “Settlements with personnel for wages”), unpaid amounts of wages to be transferred to the account of depositors, as well as the amounts and causes of overpayments to employees are identified.

During the inventory of accountable amounts (account 71 “Settlements with accountable persons”), reports of accountable persons on advances issued are checked, taking into account their intended use, as well as the amount of advances issued for each accountable person (dates of issue, purpose).

In addition, the inventory commission, through documentary verification, must also establish the correctness and validity of:

· Settlements with banks, financial, tax authorities, extra-budgetary funds, other organizations, as well as with structural divisions of the organization allocated to separate balance sheets;

the amount of debt for shortages and theft, listed in accounting;

the amounts of receivables, payables and depositors, including the amounts of receivables and accounts payable for which the statute of limitations has expired.

Inventory

Act of inventory

Act of inventory is one of the most important documents compiled by the inventory commission in a special established form approved by the relevant resolution, and is nothing more than a documented confirmation of the actual presence of all the company's material assets, its funds and forms to the available records in the relevant registers of the accounting system maintained by the enterprise accounting.

At the same time, inventory acts may well have different forms and content, for example, they are different in format. the following documents: an act of inventory of the cash register, an act of checking debts for shortages and theft, an act of inventory of settlements with buyers, suppliers, as well as other creditors and debtors, an act of inventory of materials and goods in transit, or, for example, an act of inventory of deferred expenses. Each of these acts has its own approved form of the established form.

Inventory Forms

Inventory Forms- something that no inventory can do without, carried out according to the rules and modern standards, and each stage of its implementation has its own form with its own approved document form.

We tried to collect all the forms in one section required documents on accounting for inventory results for enterprises, here you can find and download all the main and necessary samples of inventory documents: act of inventory, inventory list, collation sheet, and others inventory forms.

Approved forms of documents related to the inventory: acts and forms of inventory, inventory, statements and samples of other documents

Note: all the forms and inventory acts presented in this section are approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 N 88

For more information about the standards of the procedure and the sequence of stages of preparation and the process itself, see the section "inventory". The order of the service itself can be carried out by calling the Interprime agency indicated on our website.

Inventory Schedule

Regulatory regulation

The procedure for conducting an inventory in organizations is defined in the Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

The guidelines include the following sections:

1. General provisions
2. General rules for conducting an inventory.
3. Rules for conducting an inventory of certain types of property and financial obligations:
4. Compilation of collation statements for inventory.
5. The procedure for regulating inventory differences and registration of inventory results.

To conduct an inventory in organizations, a permanent inventory commission is created. With a large amount of work for the simultaneous inventory, working inventory commissions are created.

According to the grounds for conducting an inventory, they are classified:

Scheduled inventories are carried out according to the schedule at the specified time.

Unscheduled inventories are carried out: when transferring cases by financially responsible persons; after natural disasters; theft and other circumstances in the organization.

Table 24

The reliability of accounting and reporting data of the organization is ensured by an inventory of property and financial liabilities, during which their presence, condition and assessment are checked and documented.

An inventory is a clarification of the actual availability of property and financial obligations by comparing them with accounting data as of a certain date. There are several types of inventory:

• partial inventory - held once a year for each object; it reliable way checks that do not require a high level internal organization and, as a rule, not interfering with the production process;
• periodic inventory - carried out within a specific timeframe depending on the type and nature of the property;
• full inventory - verification of all types of property of the organization. It is carried out at the end of the year before the preparation of the annual report, as well as with a full documentary audit, at the request of financial and investigative authorities;
• selective inventory - takes place in organizations with a large range of valuables in places of their storage and processing, as well as in certain areas of production or when checking the work of financially responsible persons, for example, checking cash at the checkout, removing the remains of various types of materials, etc.

The number of inventories in the reporting year, the dates of their conduct, the list of property and liabilities checked during each of them, is established by the organization, except when an inventory is mandatory.

An inventory is required:

• when transferring property for rent, redemption, sale, privatization, as well as the transformation of a state or municipal unitary organization;
• before the preparation of annual financial statements, except for property, the inventory of which was carried out no earlier than October 1 of the reporting year;
• when changing financially responsible persons (on the day of acceptance and transfer of cases);
• when establishing facts of theft or abuse, as well as damage to valuables;
• in case of fire, natural disasters or other emergencies caused by extreme conditions;
• in case of reorganization, liquidation of the organization in other cases provided for by the legislation of the Russian Federation. All property and all types of financial assets are subject to inventory.

obligations. The inventory is carried out in stages and in the following terms:

• for fixed assets - once every three years, and for library collections- once every five years;
• on capital investment- once a year, but not earlier than December 1 of the reporting year;
• for work in progress and semi-finished products of own production, finished products, raw materials and materials - not earlier than October 1 of the reporting year;
• on goods, raw materials and materials in areas located on Far North and equated localities - in the period of their least remnants.

An inventory of cash on hand, on current and foreign currency accounts, credits, loans, etc. is carried out once a month (as a rule, on the 1st day of each month). When calculating the actual presence of banknotes and other valuables at the cash desk, cash is taken into account, securities and monetary documents.

An inventory of funds in transit is carried out by reconciling the amounts on accounting accounts with the data of receipts of a bank institution, post office, copies of accompanying statements for the delivery of proceeds to bank collectors, etc.

An inventory of funds held in banks on the settlement (current), currency and special accounts is carried out by reconciling the balances of the amounts on the relevant accounts, according to the accounting department of the organization with the data of the bank statements.

Inventory of settlements with banks and other credit institutions on loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors, amounts of debts for shortages and theft consists in checking the validity of the amounts on accounting accounts.

In case of collective (team) financial responsibility, inventories are carried out when the head (team leader) changes, when more than 50% of its members leave the team (team), and also at the request of one or more members of the team (team).