In order to determine the correspondence of the actual data regarding the property to the accounting data, an inventory is carried out. But it is not enough to carry out the procedure, you need to properly arrange it. What are the formats for the audit results?
The results of the inventory should be documented with appropriate documents. Otherwise, the verification cannot be considered valid. What documents are used in the preparation of inventory results?
Important Aspects
According to the Guidelines for the inventory of property, the process of inventory verification is carried out in several stages. And at each stage, the necessary documentation is drawn up.
The inventory begins with the issuance of an order by the head. Administrative document is registered in a special journal and determines the order of verification.
During the inventory, filling in or acts is performed, which contain information about the actual presence of property objects.
Check results Money, valuable papers, expenses of future periods can be drawn up by single registers that combine the indicators of inventory acts and collation statements.
At the end of the inventory check, a control check of the correctness of the inventory can be carried out.
This process is formalized by an appropriate act with its registration in a special register. The last step in the preparation of the results of the inventory is to draw up a statement summarizing all the results identified by the audit.
Required terms
Property inventory is a process in which records are compared with the actual presence of property items in order to identify discrepancies or confirm compliance.
Documenting the results of the inventory involves filling out special acts and forms that display information confirming the final conclusions.
The inventory act is a document that is one of the fundamental in the implementation of the inventory.
It documents the existence of material assets, which are listed on the accounting records of the organization. Inventory acts may differ in their form and content.
The type of act is selected based on the inventory object, its state and purpose documentation. Each act corresponds to an individual approved form of the established sample.
An inventory form is a documentary form approved by law. It is intended for drawing up an inventory act and contains the necessary columns to display the required information.
Why you need to document your results
Primary documentation on accounting for the results of the inventory is used to verify the reliability and completeness accounting during any kind of inventory.
Guided by these documents, the inventory commission determines how much the actual data correspond to the information displayed in the accounting records.
Also, a certain decision of the head on the results can be made. An example when, following the results of the check, many inconsistencies in the actual number of values are established.
In this situation, it is assumed that the responsible employee does not match the position.
At the same time, the availability of documented results of the audit allows recovering losses from those responsible.
In the event of recovery of damages through the court, the inventory acts become the main evidence of the guilt of the defendant in the claim proceedings. Reflection of the results of the inventory in accounting allows you to straighten the financial statements.
At the same time, accounting indicators are brought into line with the actual state of affairs - the shortage is written off, the surplus is accounted for, unaccounted objects are taken into account.
Any entry in accounting must be documented. And inventory acts become such confirmation.
Legal framework
The regulatory framework governing the inventory is:
- Accounting law.
- Accounting regulations.
- Guidelines adopted by the Order of the Ministry of Finance of the Russian Federation No. 49 dated 06/13/1995.
In particular, such blank forms as INV No. are used:
| "Inventory by OS" | |
| "Inventory on intangible assets" | |
| "Inventory Label" | |
| "Inventory for goods and materials" | |
| "Act of goods and materials shipped | |
| "Inventory of goods and materials accepted for safekeeping" | |
| "Act of settlements for goods and materials on the way" | |
| "The act of precious metals and products from them" | |
| "Inventory of precious metals present in details..." | |
| "Gemstone Act..." | |
| "Act of unfinished OS repairs" | |
| "Act of expenses for future periods" | |
| "Cash Act" | |
| "Inventory on securities and BSO" | |
| "Act on Settlements with Debtors and Creditors" | |
| 17 application | "Reference to the act of settlements with debtors and creditors" |
| "Comparative statement of the results of the OS inventory, intangible assets» | |
| 19 | "Comparison list of inventory results of goods and materials" |
| "Order (decree, order) on the inventory" | |
| "Journal of control over the execution of orders for inventory" | |
| "Act on the verification of the correctness of the inventory of values" | |
| "Journal of accounting control checks fidelity of the inventory" | |
| 26 | "A record of the results found by the inventory." From 1.01.2001 unified form INV-26 slightly modified |
Sample minutes of the commission meeting
The results of the inspection carried out are agreed upon by the commission through a meeting. At the same time, the main results, disclosed inconsistencies are determined.
Also, the commission meeting establishes the reason for the discrepancies discovered and the necessary actions to rectify the situation. The meeting of the members of the commission is necessarily accompanied by a drafting.
This document has the following structure:
- The name of the document and organization.
- Type of check with the prescription of inventory items.
- The reason for the check and its timing.
- Documents reviewed during the inventory.
- Revealed results.
- Determining the reasons for discrepancies.
- The final result of the inventory.
- Necessary actions to correct accounting.
- Signatures of all members of the inventory commission with initials.
You can see how the minutes of the meeting of the inventory committee look like here:
List of discrepancies
The discrepancies with accounting revealed during the inventory are recorded in the collation statements. When the audit objects do not belong to the organization, a separate record document is created for them.
Video: warehouse inventory
The accountant prepares the statement in two identical copies. One of them is intended for storage in the accounting department, inventory documents are stored for at least five years.
Another copy is transferred to the person who is financially responsible for the safety of the inventoryed property.
The form of the collation statement is selected depending on the type of property. At the same time, if there are discrepancies for several types of property, several relevant statements are filled out.
The data of the results of the inventory are summarized in the statement of results, drawn up according to.
When the results of the inventory can be invalidated
The results of the inventory check may be invalidated in case of violations of the procedure for carrying out the procedure and errors made in the preparation of the results.
Among the most common reasons for invalidating an inventory check, the following should be noted:
| Absence in the order of the head | Statements regarding the composition of the commission |
| Check execution | In the absence of at least one member of the inventory commission |
| Incorrect ordering | About taking inventory. For example, the lack of definition of inventory types of property |
| Absence of a financially responsible person | When calculating property values |
| Failure to provide a receipt by the person responsible for the safety of property | The fact that the entire volume of incoming and outgoing documentation is transferred to the accounting department |
| Possibility of unauthorized access | To inventory records in the process of checking |
| Violations of the order | Documentation of inventory results. For example, creating an inventory in one instance |
| Display by the inventory commission in the inventory | Knowingly false information. For example, the wrong quantity is entered in order to hide the shortage |
| Lack of signatures on inventory documents | Commission members |
| Failure to comply with the requirements for filling out forms | For example, the presence of blots, not certified corrections, the presence of blank lines |
| Not performing calculations and entering data | In the inventory according to the responsible person |
Any of the above errors may cause the inventory to be invalidated. As a result, a new check will be required.
And this requires additional time and material costs, which is not best displayed on economic condition organizations.
Inventory is an integral process for the activities of any organization. Not only the reliability of accounting, but also many management decisions depend on its results.
So that the results of the inventory do not lead to a distortion of accounting and can be fully used in planning future activities, you should pay special attention to filling out the inventory documents.
The act of inventory of fixed assets (or inventory list) is compiled by each organization at least once every three years. What this document is intended for, how it is drawn up and where to find the completed sample, we will tell later in the article.
Why is inventory required?
Before compiling the annual financial statements all organizations have an obligation to verify the availability of assets and liabilities with accounting data, that is, to conduct an inventory (Article 11 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ). These actions are performed in order to reflect the real facts in the annual balance sheet.
The assets of the company, its liabilities, sources of financing, accounts payable and accounts receivable, other operations related to income and expenses. Reconciliation of the existence of property and liabilities can be either voluntary or mandatory. And if the activities for voluntary verification of the availability of assets are determined by the organizations themselves, then the conduct of mandatory inventories is enshrined in law - clause 27 of the Regulation on accounting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n.
The following facts may serve as grounds for a mandatory audit:
- change of financially responsible persons;
- transfer of property under lease, sale and purchase agreements;
- identification of facts of damage and theft;
- under force majeure circumstances;
- upcoming liquidation or reorganization;
- forthcoming accounting;
- other circumstances in accordance with the law.
How to draw up an act of inventory of fixed assets
Reconciliation of the actual availability of property must be carried out for all objects of the company, including fixed assets. For these purposes, an order is issued to conduct an inventory, appropriate commissions are created, consisting of employees of the enterprise. The actual data are recorded in the inventory list of fixed assets, which can be drawn up according to the unified form INV-1.
It is possible to fill in inventories manually or using technical means. If errors were made during the preparation of the document, their correction is certified by the signatures of the members of the commissions.
Identification of discrepancies during the inventory
In cases where discrepancies were found between accounting data and the actual availability of fixed assets, collation statements are drawn up in the INV-18 form. The amounts of surpluses or shortfalls are indicated on the basis of an assessment of the organization. The inventory commission requests explanations for the discrepancies received from financially responsible persons, makes a decision on further actions.
About the INV-18 form, see the material "Unified form No. INV-18 - form and sample" .
The results of data discrepancy are reflected in accounting as follows:
- surpluses are capitalized at market value;
- the amounts of shortages within the limits of the norms are written off to the expenses of the organization, in the presence of excess indicators - at the expense of the guilty persons.
Legal entities that do not conduct an inventory before compiling accounting reports run the risk of reflecting inaccurate accounting data, thereby violating the requirements of the law. Liability for the lack of reconciliation of the actual state of property and liabilities is impossible. However, for violations of the rules for compiling accounting, administrative liability is provided.
Results
Based on the results of the inventory of fixed assets, an inventory act is always drawn up. To record surpluses and shortages, a collation sheet is compiled. Both documents can be issued according to unified forms. You can find samples of their filling in the links that we have given in the article.
Primary documents for accounting for the results of the inventory are used to verify the completeness and reliability of accounting in the course of a complete or partial inventory of the property and financial assets of the enterprise. On the basis of these documents, the inventory commission determines to what extent the content of the accounting data and primary documents corresponds to actual cost property.
Main regulations regulating the procedure for conducting an inventory are:
Accounting Law;
Regulation on accounting;
Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter - Guidelines by inventory).
In accordance with these documents, as well as Decree N 835, for the execution of primary documents compiled during the inventory, it is necessary to use standard interdepartmental forms of primary accounting documentation approved by the State Statistics Committee of Russia.
Decree N 88 introduced the following forms to document the results of the inventory:
N INV-1 "Inventory list of fixed assets";
N INV-1a "Inventory list of intangible assets";
N INV-2 "Inventory label";
N INV-3 "Inventory list of inventory items";
N INV-4 "The act of inventory of inventory items shipped";
N INV-5 "Inventory list of inventory items accepted for safekeeping";
N INV-6 "Act of inventory of payments for inventory items in transit";
N INV-8 "Inventory act precious metals and products from them";
N INV-8a "Inventory list of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments and other products";
N INV-9 "The act of inventory of precious stones, natural diamonds and products from them";
N INV-10 "Inventory act of unfinished repairs of fixed assets";
N INV-11 "Inventory act of expenses of future periods";
N INV-15 "Cash Inventory Act";
N INV-16 "Inventory list of securities and forms of documents of strict accountability";
N INV-17 "Inventory act of settlements with buyers, suppliers and other debtors and creditors";
Annex to form N INV-17 "Reference to the act of inventory of settlements with buyers, suppliers and other debtors and creditors";
N INV-18 "Comparison sheet of the results of the inventory of fixed assets, intangible assets";
N INV-19 "Comparison sheet of the results of the inventory of inventory items";
N INV-22 "Order (decree, order) on the inventory";
N INV-23 "Journal of control over the implementation of orders (decrees, instructions) on the inventory";
N INV-24 "Act on the control verification of the correctness of the inventory of values";
N INV-25 "Journal of accounting for control checks of the correctness of the inventory";
N INV-26 "Statement of accounting for the results identified by the inventory."
Since January 1, 2001, the unified form N INV-26 has been somewhat modified by the Decree of the State Statistics Committee of Russia dated March 27, 2000 N 26.
Forms N INV-1-INV-19 are required primary documents. On their basis, the results of the inventory are reflected in accounting. The procedure and features of filling out each of these forms will be discussed in detail below. Forms N INV-22-INV-26 are used for the proper organization of the inventory process itself and for monitoring the correctness of its implementation. They are quite simple in design, so we will not describe each of them in detail.
In accordance with Guidelines Inventory inventory is carried out in several stages. At each stage, relevant source documents. At the same time, an inventory order is first issued (form N INV-22), which is recorded in the register of control over the implementation of orders to conduct an inventory (form N INV-23). Then inventory lists or acts are filled out, in which information is entered on the actual availability of property and the reality of recorded financial obligations (forms N INV-1, INV-1a, INV-2, INV-3, etc.). The next step in the course of the inventory is to compare the results identified during the audit with the data reflected in the accounts of accounting. At the same time, to reflect the results of the inventory of fixed assets, intangible assets, inventory items, finished products and other material assets, collation statements are compiled (forms N INV-18, INV-19). To formalize the results of an inventory of unfinished repairs of fixed assets, deferred expenses, the availability of funds, securities and forms of strict reporting documents, single registers can be used that combine the indicators of inventory lists (acts) and collation statements (forms N INV-10, INV- 11, INV-15, INV-16). At the end of the inventory, control checks of the correctness of its implementation can be carried out. The results of such checks are documented in an act (form N INV-24) and recorded in the register of control checks of the correctness of the inventory (form N INV-25). At the last stage, the results of the inventories conducted in the reporting year are summarized in the statement of results identified by the inventory (Form N INV-26).
Primary documents for accounting for the results of the inventory are used to verify the completeness and reliability of accounting in the course of a complete or partial inventory of the property and financial assets of the enterprise. On the basis of these documents, the inventory commission establishes how much the content of accounting data and primary documents corresponds to the actual value of the property.
The main normative acts regulating the procedure for conducting an inventory are:
Accounting Law;
Regulation on accounting;
Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter - the Guidelines for the inventory).
In accordance with these documents, as well as Decree N 835, for the execution of primary documents compiled during the inventory, it is necessary to use standard interdepartmental forms of primary accounting documentation approved by the State Statistics Committee of Russia.
Decree N 88 introduced the following forms to document the results of the inventory:
N INV-1 "Inventory list of fixed assets";
N INV-1a "Inventory list of intangible assets";
N INV-2 "Inventory label";
N INV-3 "Inventory list of inventory items";
N INV-4 "The act of inventory of inventory items shipped";
N INV-5 "Inventory list of inventory items accepted for safekeeping";
N INV-6 "Act of inventory of payments for inventory items in transit";
N INV-8 "The act of inventory of precious metals and products from them";
N INV-8a "Inventory list of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments and other products";
N INV-9 "The act of inventory of precious stones, natural diamonds and products from them";
N INV-10 "Inventory act of unfinished repairs of fixed assets";
N INV-11 "Inventory act of expenses of future periods";
N INV-15 "Cash Inventory Act";
N INV-16 "Inventory list of securities and forms of documents of strict accountability";
N INV-17 "Inventory act of settlements with buyers, suppliers and other debtors and creditors";
Annex to form N INV-17 "Reference to the act of inventory of settlements with buyers, suppliers and other debtors and creditors";
N INV-18 "Comparison sheet of the results of the inventory of fixed assets, intangible assets";
N INV-19 "Comparison sheet of the results of the inventory of inventory items";
N INV-22 "Order (decree, order) on the inventory";
N INV-23 "Journal of control over the implementation of orders (decrees, instructions) on the inventory";
N INV-24 "Act on the control verification of the correctness of the inventory of values";
N INV-25 "Journal of accounting for control checks of the correctness of the inventory";
N INV-26 "Statement of accounting for the results identified by the inventory."
Since January 1, 2001, the unified form N INV-26 has been somewhat modified by the Decree of the State Statistics Committee of Russia dated March 27, 2000 N 26.
Forms N INV-1-INV-19 are required primary documents. On their basis, the results of the inventory are reflected in accounting. The procedure and features of filling out each of these forms will be discussed in detail below. Forms N INV-22-INV-26 are used for the proper organization of the inventory process itself and for monitoring the correctness of its implementation. They are quite simple in design, so we will not describe each of them in detail.
In accordance with the Guidelines for the inventory, the inventory is carried out in several stages. At each stage, relevant primary documents are compiled. At the same time, an inventory order is first issued (form N INV-22), which is recorded in the register of control over the implementation of orders to conduct an inventory (form N INV-23). Then inventory lists or acts are filled out, in which information is entered on the actual availability of property and the reality of recorded financial obligations (forms N INV-1, INV-1a, INV-2, INV-3, etc.). The next step in the course of the inventory is to compare the results identified during the audit with the data reflected in the accounts of accounting. At the same time, to reflect the results of the inventory of fixed assets, intangible assets, inventory items, finished products and other material assets, collation statements are compiled (forms N INV-18, INV-19). To formalize the results of an inventory of unfinished repairs of fixed assets, deferred expenses, the availability of funds, securities and forms of strict reporting documents, single registers can be used that combine the indicators of inventory lists (acts) and collation statements (forms N INV-10, INV- 11, INV-15, INV-16). At the end of the inventory, control checks of the correctness of its implementation can be carried out. The results of such checks are documented in an act (form N INV-24) and recorded in the register of control checks of the correctness of the inventory (form N INV-25). At the last stage, the results of the inventories conducted in the reporting year are summarized in the statement of results identified by the inventory (Form N INV-26).
Act of inventory- 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 material assets of the company, its cash and forms to the existing records in the relevant registers of the accounting system maintained by the enterprise accounting.
All assets and liabilities of the company are subject to inventory, it is carried out to find out whether the actual presence of objects in the enterprise corresponds to what is indicated in the accounting registers. In some cases, an inventory is required.: when changing the materially responsible person, before compiling annual balance, during reorganization, liquidation, etc. (clause 22 of the order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n).
The inventory must be documented. For this purpose, relevant orders, inventory acts, inventories of inventory objects, collation sheets, various certificates, and accounting journals are drawn up. All documents on the results of the inventory are drawn up in at least two copies. The commission should check the availability of property only in the presence of financially responsible persons.
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.
An example of an inventory act
Act of inventory
SoyuzPromTeh Limited Liability Company
Separate subdivision in Novokuznetsk
Basis for the inventory: order No. 49 of 07/06/2018
Inventory start date: 07/07/2018
End date of inventory: 07/07/2018
Date of drawing up the act: 07/07/2018
RECEIPT
By the beginning of the inventory, all expenditure and receipt documents for cash were handed over to the accounting department and all cash, various valuables and documents that came under my responsibility were credited, and the retired ones were written off as expenses.
Financially responsible person: cashier Parkhomenko Ekaterina Vladimirovna
The act was drawn up by the commission, which established the following:
1) cash 42,000 rubles. 37 kop.
2) stamps - rub. - cop.
3) securities - rub. - cop.
4) - rub. - cop.
Total actual availability in the amount of 42,000 rubles. 37 kop.
_forty two thousand rub. ____ kop.
According to the credentials in the amount of 44,000 rubles. 00 kop.
__forty four thousand _rub. ____ kop.
Inventory results: surplus ___ - ___ rub. _ - __ kop.
shortage __ 1999 ___ rub. _ 63 _ cop.
Last numbers of cash orders:
receipt number ___ 121 _____,
Consumable No. ___ 137 ________
Commission Chairman:
Deputy Executive Director Polischuk P.R.
Commission members:
chief accountant Prokopenko M.V.
Deputy Head of the Human Resources Department Dontsova V.S.
senior specialist of the financial department Raskopova D.V.
I confirm that the funds listed in the act are in my custody. Financially responsible person: cashier Parkhomenko E.V. July 07, 2018
Explanation of the reasons for the surplus or shortage: inattention.
Financially responsible person cashier Parkhomenko E.V.
Decision of the head of the organization: appoint an internal investigation
General Director Surtaeva U.P.
When is an inventory report made?
Many managers assume that they have the right to conduct or not to conduct an inventory of their own free will. This is not entirely true. In accordance with the norms of the current legislation of the Russian Federation, such a procedure is mandatory in the following cases:
- before the preparation of annual financial statements, while an inventory of fixed assets can be carried out once every 3 years, library collections- once every 5 years
- when the organization transfers property for rent, redemption, sale
- when changing financially responsible persons (dismissal, transfer, etc.)
- detection of theft, abuse or damage to property
- in case of reorganization (change of legal form) or liquidation of the organization
- in case of fire, natural disaster and other emergencies
- if the organization has introduced collective (team) responsibility, then an inventory is required to be carried out when the head of such a team changes, when more than 50% of its members leave the team, at the request of one or more members.
In addition to these cases, the inventory is carried out at the discretion of the head. The purpose of the event is to identify the actual availability of property and compare it with accounting data. At the same time, when changing financially responsible persons, in addition to the Inventory Act, an act of acceptance and transfer of the entrusted property is drawn up.
What property is subject to inventory? fixed assets, financial investments, finished products, goods, intangible assets, cash and other financial assets, credits, loans and reserves.
How to draw up an inventory
The procedure is carried out by decision of the head of the commission, the composition of which is without fail approved by order. The composition of such a commission, as a rule, is permanent. It includes representatives of the administration of the organization, accounting, economists, technicians, etc., incl. it is possible to involve independent audit organizations. The absence of at least one member of the commission during the inventory may become the basis for invalidating its results.
Depending on the purpose of the inventory, whether it is scheduled or unscheduled, inventory acts may have different shape and content:
- act of inventory of cash,
- act of inventory of goods shipped, etc.
The form of each such act of approval by order of the Ministry of Finance of the Russian Federation. Such forms are exemplary, but very convenient for use.
The inventory act is drawn up in at least 2 copies, no erasures, corrections and blots are allowed. The actual availability of property is carried out exclusively with the participation of financially responsible persons, from whom explanations may be requested during the procedure.
The document must be signed by all members of the commission and a financially responsible person who, at the end of the inventory act, gives a receipt that there are no claims against the members of the commission.
Blank form INV-1. Inventory list of fixed assets
This form of the inventory list is formed based on the results of the inventory of materially responsible persons of the organization for compliance with the actual availability and declared characteristics of fixed assets with accounting data. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons separately for each storage location. For fixed assets leased, the inventory is compiled in three copies separately for each lessor.
Form INV-1a. Inventory list of intangible assets
This form of the inventory is formed based on the results of the inventory of materially responsible persons of the organization for compliance with the actual presence of intangible assets with accounting data. When inventorying intangible assets, the presence of documents confirming the rights of the organization to use it and the correctness of its reflection in the balance sheet of the organization is checked. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons.
Blank form INV-3. Inventory list of inventory items
This form of the inventory is formed based on the results of an inventory of inventory items in the organization's storage locations (in the account of materially responsible persons) for compliance with the actual availability of valuables with accounting data. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons. For unsuitable or damaged materials identified during the inventory and finished products relevant acts are drawn up.
Blank form INV-10. Act of inventory of unfinished repairs of fixed assets
This form of the act is formed based on the results of an inventory of unfinished repairs of fixed assets (buildings, structures, machinery, equipment, etc.) for compliance with actual costs and accounting data. The inventory act is drawn up in two copies and signed by members of the commission and materially responsible persons. One copy is transferred to the accounting department, the other - to financially responsible persons.
Blank form INV-11. Act of inventory of deferred expenses
This form of the act is formed based on the results of an inventory of deferred expenses for compliance with actual costs, confirmed by primary accounting documents, with accounting data. The inventory act is drawn up in two copies and signed by the responsible members of the commission. One copy is transferred to the accounting department, the other remains in the commission.
Blank form INV-15. Act of inventory of cash
This form of the act is formed based on the results of the inventory of the organization's cash desk for compliance with the actual availability of funds, stamps, checkbooks etc. with accounting information. The act is drawn up in two copies (except for the situation with the change of materially responsible persons) and signed by all members of the commission and persons responsible for the safety of valuables.
Blank form INV-16. Inventory list of securities and forms of documents of strict accountability
This form of inventory list is formed based on the results of the inventory of materially responsible persons of the organization for compliance with the actual availability, securities and forms of documents of strict accountability with accounting data. The inventory is drawn up in two copies and signed by members of the inventory commission and materially responsible persons. When changing financially responsible persons, the inventory is compiled in triplicate.
Blank form INV-17. Act of inventory of settlements with buyers, suppliers and other debtors and creditors
This form of the act is formed based on the results of an inventory of settlements with buyers, suppliers and other debtors and creditors for compliance with the actual accounts receivable and accounts payable, confirmed by primary accounting documents, and accounting data. The inventory act is drawn up in two copies and signed by the members of the commission. One copy is transferred to the accounting department, the other remains in the commission.
Blank form INV-18. Comparative statement of the results of the inventory of fixed assets
This form of the collation statement is formed to reflect the results of the inventory of fixed assets and intangible assets for which deviations from accounting data are revealed. The collation statement is drawn up in two copies by the accountant. One copy is kept in the accounting department, the second is transferred to the financially responsible person.
Blank form INV-19. Comparative statement of the results of the inventory of inventory items
The collation sheet in the INV-19 form is formed to reflect the results of the inventory of inventory items for which deviations of actual indicators (quantity, amount) from accounting data are revealed. The collation statement is drawn up in two copies by the accountant. One copy is kept in the accounting department, the second is transferred to the financially responsible person.
Blank form INV-22. Inventory Order
An order in the INV-22 form is a written assignment specifying the content, scope, procedure and timing of the inventory of the object being checked, as well as the personal composition of the inventory commission. The order is signed by the head of the organization and handed over to the chairman of the inventory commission.
Blank form INV-23. Journal of control over the execution of orders for inventory
The journal in the INV-23 form is used to register the conduct of inventories and control checks of the correctness of the inventory. This journal registers inventory orders drawn up in the form of INV-22
Blank form INV-24. Act on the control verification of the correctness of the inventory of valuables
The results of the control checks of the correctness of the inventory are drawn up in an act in the form of INV-24 and are recorded in the Logbook of control checks of the correctness of the inventory in the form of INV-25.
Blank form INV-25. The log of control checks of the correctness of the inventory
This journal records the results of control checks of the correctness of the inventory, drawn up by acts in the form of INV-24.
