Form inv 16, sample filling. Inventory report of financial investments (form and sample). Purposes of their use

The inventory list of securities and strict reporting forms was introduced into the status of regulated documentation by the State Statistics Committee on August 18, 1998 by Resolution No. 88. It is the basis for compiling an inventory, in which, during inventory activities, information is recorded regarding the availability of specific securities and SRF at the enterprise. In the article, we will tell you how the INV-16 inventory list of securities and forms of strict reporting documents is filled in, we will consider possible errors.

What is the INV-16 inventory used for?

This inventory list is filled in during the inventory procedure in relation to the available SRF and securities (see →). Inventory list INV-16 allows you to identify discrepancies between the actual data on the presence of the designated papers and forms and the information reflected in the register of credentials.

Who fills out the inventory list INV-16

The drawing up of the form is carried out by the commission, which is charged with the function of conducting an inventory, with the participation of financially responsible persons. The personal composition of the commission is determined by the head of the organization in his order, drawn up at the initial stage of planning inventory activities. The MOL cannot be a member of the commission, but its presence during the inspection is strictly required.

Form inventory list prepared in duplicate, the first of which is to be transferred to the accounting service, and the other is left to the person in charge (or a group of such employees) to whom a specific set of securities is transferred for safekeeping.

Who signs the inventory INV-16

The signing of the form is done:

• the chairman and members of the commission who performed the inventory procedure (signatures are placed on the last sheet of the inventory and confirm the correctness of the measures taken);
• financially responsible subjects who participated in the specified process (the signature is placed on the first sheet of the inventory before the start of the inventory to confirm the fact that all values ​​are taken into account, the documents have been submitted to the accounting department, the MOL also signs on the last sheet after the check, the signature confirms agreement with the results obtained );
• an official who checked the accuracy of the data entered in INV-16 (usually an accountant who is given an inventory list for further processing and reconciliation of the results);
• by the head of the organization, based on the results of the developed decision on the strategy of actions based on the results of the inventory procedure - the head makes a decision regarding the further fate of surplus and shortage.

How to fill in the inventory INV-16

The inventory form is placed on four sheets.

Filling in the first sheet

• full name of the company;
• her name structural unit in respect of which the inventory is carried out;
• document the basis by which the inventory of securities and SRF was initiated (from the proposed list, choose the name administrative document, which regulates the inventory process, other options are crossed out);
• details of the document that is the basis (date with number);
• start and end dates of the inventory activity with the designation of the type of operation;
• the number assigned to the form and the date of its preparation;
• in the middle of the front sheet, the name of the form itself is indicated;
• the “receipt” section is filled in by the financially responsible persons, it is required to receive a receipt from each MOL, who were previously charged with the responsibility to ensure the safety of the list of valuable documents entrusted to them;
• in the same paragraph, moments are indicated that confirm the fact of the transfer of documents by the responsible persons to the accounting service before the onset of inventory actions, as well as evidence of the acceptance of securities for the arrival and accountable responsibility of a particular person or, conversely, writing off the retired Central Bank and SRF;
• under the receipt, the personal signatures of the responsible persons involved with the decoding of their initials and positions are recorded;
• the fact of counting the list of documents that are securities and forms is indicated in the process of an inventory action (the date of this action is indicated);
• at the conclusion of the first sheet, the date on which information is provided on the actual availability of securities and strict reporting forms is indicated. Read also the article: → "".

Filling in the second sheet

The 2nd sheet is represented by the first part of the tabular form, consisting of 12 columns, which contain data of the following nature:

The final indicators of the table are the sum of quantitative and cost indicators related to the designated securities (columns 11 and 12).

Completing the third sheet

The third page is a continuation of the table given on the previous page, where information in the following direction is displayed through 14 columns:

Completing the fourth sheet

On the fourth page of the INV-16 form, the results are summarized in this inventory, where they are deciphered:

• the total number of serial numbers assigned to the types of inventories by the Central Bank and SRF (the number of each line is fixed in capital letters);
• the total number of actually identified units of valuable documents (in words);
• actual cost (uppercase version of the data is used);
• the confirmation of the consistency of the above factual data given in the inventory, concerning the performance of unit counts by row and by the total criterion, according to the information contained in this inventory is indicated.

• the chairman;
• members.

The fact of checking the entire list of securities and SRF and entering it into the forms of this inventory is indicated. This provision confirms the absence of claims against the commission regarding the correctness of the calculation of securities made by its members.

Then the fact of finding the Central Bank and SRF, indicated in the inventory, is recorded in the custody of the persons responsible for their safety. Below are the signatures of the designated persons with the traditional decoding of the initials and positions held. The fixation of signatures is accompanied by a date. The mark about checking the correctness of the calculations of the data given in this inventory is positioned separately. The fact is verified by affixing the personal signature of the person who performed this action with the fixation of his position, initials and date.

The following provision provides an explanation of the reasons that caused the shortage or surplus of securities. The information is confirmed by the signature and indication of the position of the financially responsible person who allowed the occurrence of discrepancies in the reporting given in the inventory.

The INV-16 form ends with the presentation of a decision by the first head regarding the taking of measures or bringing to justice the perpetrators who committed the violations identified by the inventory method. The moments of the decision are approved by the signature of the head with the fixation of the date, position and initials.

To reflect the results of the inventory of securities and other documents of strict reporting, a special act is applied. This act - uniform form INV-16. You can find out how it is filled in correctly from the next article.

What should be checked to form an act

Before starting to take an inventory of economic investments, it is necessary to establish whether assets are legally attributed to account 58 of accounting, for which it is necessary that several conditions are simultaneously fulfilled at once:

• there is a real chance to benefit from this investment;
• the presence of correctly formed papers for the right to own property and profits from it;
• transition to the organization of risks for this property.

In order to provide complete and truthful information about economic investment, check the actual costs incurred in securities, authorized capital other firms and loans issued to third companies. They must be taken into account on the basis of the following securities: contracts, payment orders, invoices for goods, investment certificates, acts of acceptance and transfer, as well as other primary securities.

When and how this form is used

On the basis of the SSO inventory act, companies draw up inventories in which they reflect information about the availability of securities and.

This inventory is compiled in order to detect possible inconsistencies between the verification data and the accounting information.

Inventory transactions financial investments the following:

• Д58 - К91 - unaccounted securities were credited;
• Д94 - К58 - writing off spoiled securities or shortages.

The basis for registration of these postings will be the inventory act in the form of INV-16.

How to draw up a form

Inventory form of financial investments in the form INV-16 has the following structure:

• document title - act;
• date of formation of the act;
• the name of the company that issued the act;
• types of business transactions;
• units of measurement for inventory items;
• position, surname, name and patronymic of the employee who bears financial responsibility;
• positions, as well as surnames, names and patronymics of all members of the commission;
• signatures of the chairman of the commission, all its members and mat. - a responsible employee.

Form and sample filling

Inventory form of financial investments (form INV-16).

A sample of an inventory of financial investments.

Features of the inventory of securities

When carrying out an inventory of securities, you need to make sure that:

• all primary documents properly formed;
• the price of all investments is true;
• the actual number of securities coincides with the accounting data;
• return on investment is correctly and timely reflected in the accounting records.

If the securities are in the company, their inventory must be carried out simultaneously with the inventory of cash at the cash desk. If these papers are transferred for storage to another company, during the inventory, the balances of the amounts on special accounts are checked. accounts with extracts from the company where the securities are kept.

To list the securities, it is necessary to analyze the information on each of the issuers. At the same time, the following information must be entered in the form of the inventory of financial investments: the number of securities, their series, actual denomination and other data.

An inventory check in an organization affects almost all areas economic activity... Inventory is no exception financial instruments, such as securities, SRF.

What is an inventory of securities for?

Organizations that invest in various income-generating market instruments need to periodically check actual cost securities, as well as the correctness of their filling. Strict reporting forms (SRF) are also subject to inventory, if they are used at the enterprise.

The following may be the objectives of the audit:

• identification of alleged discrepancies between actual data and accounting information;
• change of financially responsible persons.

The procedure for conducting an inventory of financial investments is similar to the algorithm for other checks for the availability of assets. Includes the following steps:

1. Formation of an inventory commission, determination of the composition of its participants. Establishing the timing of the inventory and the reasons for justification.
2. Checking the fact of the presence of securities, identifying possible inaccuracies when filling them out. Comparison of the information received with the current accounting data.
3. Documenting the results of the inventory. Drawing up an inventory list INV 16 in accordance with the results of the work performed.

In what cases is INV-16 compiled?

An inventory list of securities and SRF in the form INV-16 is formed as a result of the inventory. The main requirement for the document is to reflect real discrepancies between actual and accounting data.

Based on the inventory, if necessary, the accounting data is corrected. If unaccounted securities are identified, the following entry is generated: Dt 58 - Kt 91. In the opposite situation, if a shortage or damage to financial instruments is detected, an entry should be made: Dt 94 - Kt 58, which reduces the actual availability of securities.

If discrepancies are identified, affecting SRF documents, the data is corrected on the off-balance sheet account 006. The identified surpluses appear on the debit of the account, while the shortage is formed on the loan.

INV-16 - sample filling

Form INV-16, which is an act of inventory of financial investments - a sample developed by the State Statistics Committee of the Russian Federation. Like others unified documents, is optional. But when drawing up their own form, organizations need to take the developed act as a basis.

The site has access to the unified form INV-16, the form of which can be downloaded at the end of the article. If desired, it is possible to form a document of your own sample indicating the required details: the name of the form, business transactions, signatures of responsible persons and other data.

Formation of the document is subject to the general rules:

1. Filling is possible both using computer technology and manually.
2. Corrections are allowed by striking out incorrect data and writing accurate information above. Corrections are recorded by the signatures of the commission members.
3. Blank lines should be filled with dashes.
4. The last sheet of the document must be certified by the signatures of the persons who are members of the inventory commission.

Based on the results of the check, 2 copies of the inventory are formed or 3 copies (when transferring values ​​from one materially responsible person to another). One of the forms is kept in the accounting department, others are transferred to the responsible persons.

AND . We will talk about this today.

What is BSO

Norms and concept

Strict reporting forms (BSO) are documents confirming the receipt of cash for services rendered in the areas of activity defined by classifiers 2 (029-2014) and OKPD 2 (OK-034-2014). They replace the check, are made in 2 (or 3) copies, and can be used.

Forms of strict reporting include coupons, tickets, vouchers (tourist), season tickets, etc. The accounting rules are regulated by Resolution No. 359 (05/06/2008).

Inventory Money, monetary documents and strict reporting forms is described in the video below:

Purposes of their use

For most spheres of activity, forms determined by law are available:

• tickets for city public transport air, railway;
• vouchers;
• season tickets;
• pawnshop receipts.

Legal entities and individual entrepreneurs have the right to develop their own options, necessarily containing:

• form name and number (6 characters);
• (Name of SP),;
• Name of service;
• the price of the provided service, expressed in a specific amount;
• amount paid in cash (bank card);
• a number indicating the time of registration and settlement;
• position and full name of the employee who issued the receipt, his signature and the seal of the enterprise.

Legal entities use SRF in situations where cash register equipment (CCP) is impossible or unprofitable to use:

• at fairs;
• in the case of distribution trade;
• selling tickets in vehicles;
• when selling live fish, kvass, beer, ice cream, milk on the street;
• when trading securities;
• sale of periodicals and folk art items;
• payment for the work of porters;
• in settlements in which the KKT connection is not available.

Sole proprietors use forms if they are cheaper than buying, installing and maintaining a checkout.

Normative base

The spheres of application of SSR are determined Federal law№ 54. When conducting business, specified in paragraph 2 of Art. 346 Tax Code, SP on and has the right not to use cash machine until 01.07. 2018.From 01.07.2018, all entrepreneurs will switch to online checkouts.

The officer in charge of maintaining the Book is financially responsible. The book is optional if the sheets are printed automatically by the system that stores the data in its memory. BSO (according to paragraphs 14-16 of Art. Bylaws 359) are kept sealed in special bags for 5 years.

It is important to take into account that the services that allow the use of SSR according to the classifier do not coincide with the list in the law on the use of CCP. If in doubt, entrepreneurs are forced to seek clarification from the employees of the Tax Inspectorate.

BSO inventory is the topic of this video:

Inventory procedure

Rules

• The SRF audit is carried out simultaneously with the inventory of money at the cash desk (usually once every 3 months).
• If an employee who is a financially responsible person changes, an extraordinary audit may be appointed.
• It is determined whether all receipts are accounted for in the Book, whether there are lost or damaged forms.
• Each type of forms is checked separately, taking into account financially responsible persons, storage locations, initial and last numbers.
• It is important that there are no corrections on the completed documents, the amounts correspond to those reflected in the accounting.

Inventory form INV-16

Inventory form INV-16 has been used for inventory since 1999. Goskomstat Resolution No. 88 (18.08.1998) established that it is filled in in 2 copies. The goal is to identify discrepancies in quantity and amount when compared with accounting data. If there are forms with the same numbers, a set is formed with an exact indication of the number of sheets.

Before the start of the audit, the persons in charge of storage sign the receipts. They become parts of the inventory. The final page contains lines to indicate the series and numbers of the last completed documents, if their movement does not stop during the check. If the inventory is filled in automatically, a document is issued in which the columns from the first to the tenth have already been filled in. The Commission fills in columns 11.12.

The unified form INV-16 consists of 4 pages, it can be easily downloaded using.

• You can fill out the form either manually or on a computer.
• It is allowed to use forms developed at the enterprise if it has all the required details.
• Corrections are made through strikethrough. The revised data are indicated at the top. The signatures of the members of the commission are required.
• The lines that are not filled in are marked with dashes.
• The completed inventory is signed by members of the commission and persons in charge of storage. One copy is given to the accountant, the second - to the employees responsible for storage.
• If the inventory is carried out in connection with a change of the employee in charge of storage, 3 copies are made out in order to transfer one to each employee in charge of storage (who left and who came).

Sample filling INV-16

INV-16- a unified form used in the inventory of securities, as well as forms of strict reporting (SRF). What are the key nuances of working with this document and where it can be downloaded, we will tell in our article.

When and how the INV-16 form is used

In accordance with the INV-16 form, introduced into business circulation by the decree of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88, an inventory is drawn up, in which, during the inventory, information is recorded on the availability of securities, as well as SRF used in business.

The main purpose of the formation of this inventory is to identify possible discrepancies between the results of the inventory of securities, SRF and the information reflected in the accounting documents. Another option for using the inventory is the procedure for changing materially responsible persons.

If, according to the results of the inventory, it turns out that any securities are not accounted for, then they must be capitalized on the debit of account 58 and credit of account 91. And the basis for this posting will be the INV-16 form. In turn, the shortage of securities, as well as spoiled securities, are debited from the credit of account 58 to the debit of account 94.

As for the SRF, it is necessary to verify the indicators recorded in column 10 of the INV-16 form , and the amount of the balance on the off-balance sheet account 006. Surplus or shortage of SRF are reflected, respectively, in the debit or credit of account 006.

The inventory in question must be drawn up in 2 copies, each of which is signed by the financially responsible person (MOL), as well as by representatives of the commission carrying out the inventory. The 1st copy is transferred to the accounting department of the company, the 2nd - to the materially responsible persons responsible for the storage of securities and SRF.

Before the inventory begins, the materially responsible persons certify the fact that the securities and SRF are accepted for accounting or written off (upon disposal) by signing a receipt in a special section of the INV-16 form.

If securities and SRF are transferred from one MOL to another, this fact is certified by drawing up 3 copies of the INV-16 form. The 1st is transferred to the new MOL, the 2nd remains with the previous one, and the 3rd is sent to the accounting department.

Where to download the INV-16 form

Inventory form in the form of INV-16 is available for download on our website.