Inventory list of fixed assets in 1s 8.3. Inventory of fixed assets
Organizations periodically conduct inventories. They are needed in order to get the actual balances of a particular product. Inventory also allows you to verify the actual data with the accounting data in the program.
There are cases when such a reconciliation of balances reveals theft among financially responsible persons.
After an inventory in 1C 8.3, the shortage can be written off, and the surplus. For this entire sequence of actions and its reflection in accounting, there are special documents, the filling of which we will consider further.
Let's start with the inventory itself. To do this, use the document of the same name in the "Warehouse" section of the program.
The document is quite easy to complete. First of all, we will specify all the necessary details of the header.
Suppose that on March 31, 2016, an inventory was carried out at the trading warehouse of store No. 23. The responsible person can be omitted, as we did, but fill it out if necessary.
For the convenience of filling in the list of goods, you can use the "Fill according to stock balances" item from the "Fill in" menu, as shown in the image below. In any case, you can also fill in the tabular part manually if, for example, during the inventory, a product is found in the warehouse, which is not on the balance at all.
We did not complicate the example and used only automatic completion. The program "found" only 127 units of Chocolate 95% in stock. Suppose that this number does not match reality, and we missed seven tiles.
In the “Fact” column, we will enter that in fact there are only 120 units of 95% chocolate in the warehouse. Now some recalculation was automatically performed in the tabular part.
In the column "Deviation" the amount "-7" was displayed, which is highlighted in red. This color indicates a shortage of goods. Also, depending on the quantity that is taken into account in the program and the actual quantity, the corresponding amounts of goods were calculated, taking into account the price.
When posting, this document does not create any accounting movements. From it you can print all the necessary reports, for example, according to the INV-3, 22, 19 forms. Reflection in the accounting of the fact of deviation can be done using and posting goods, depending on whether it is a shortage or a surplus. These documents are created both independently and on the basis of the inventory.
Video on filling out the inventory card:
Write-off of goods
Let's continue with the previous example. In the course of the inventory, it was found that in the trading floor of store No. 23 there was a shortage of 7 chocolate bars 95%. This quantity must be written off from the warehouse, because it simply does not exist.
For this we will use . We created it based on the previously entered inventory.
note that the document is completely filled out automatically. Despite the fact that the program gives us the opportunity to edit it, we will not do this.
After the document was passed, two movements were created: to write off seven 95% chocolate bars and to write off the trade margin. The second posting was created due to the fact that the warehouse with the detected shortage is a trading floor and the prices are accordingly different.
Goods posting
Now let's look at the second example. During the inventory, it was found that instead of the 110 kilograms of Assorted (commission) sweets reflected in the program, there are actually 150 of them in the warehouse. In this case, the deviation in the inventory will be 40 kilograms.
Since the deviation occurred in a positive direction, in order to take it into account, it is necessary to capitalize the surplus. Posting as well as write-offs can be created from the goods inventory document itself.
The program filled in all the necessary fields automatically, and we only had to post the document. After it is held, the number of "Assorted (commission)" sweets in the program will match the actual quantity in stock.
Video on posting and writing off goods in 1C 8.3 based on inventory:
By the way, in the old versions of 1C 8.2, the inventory takes place according to the same principles, only the appearance of the interface differs.
The general inventory scheme in the 1C program is as follows:
- Creating and filling out an inventory document. It serves to fill in the actual data on the presence or absence of the item in the warehouse. The document does not make any postings.
- If a shortage of goods is found, it must be written off using the document "Write-off of goods" (less often "").
- If there is an overabundance, it is accounted for with the help of "".
Let's take a closer look at these documents.
In the interface of 1C Accounting 8.3, the journal of inventory documents can be found in the "Warehouse" section:
To create a new inventory in the log that opens, click the "Create" button. Fill in the header of the document with the details "Organization", "Warehouse":
The next step is to fill in the accounting quantity of goods in the warehouse. To do this, click above the tabular part "Fill" - "Fill according to the balance in the warehouse":
Please note: The accounting quantity is filled on the date of the document, not the current moment!
A list of all available goods will appear in the table (according to the credentials in the 1C program):
We see two columns:
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- Quantity fact - this data must be filled in according to the actual balances in the warehouse. By default, 1C fills in these quantities from the credentials.
- Quantity accounting - how many goods are in stock according to the program.
Now the most interesting thing is that we count how many goods are actually in stock and enter them in the “Quantity fact” column:
Once all the data is entered, write down the document. Now you can print the required primary documentation by clicking on the "Print" button:
- Inventory list of goods - INV-3
- Inventory Order - INV-22
- Comparison sheet INV-19
If you have noticed, the inventory itself does not make any entries in accounting. Now you need to write off or capitalize the goods that need it.
Our video on filling inventory in 1C 8.3:
Write-off of goods in 1C from the warehouse
In order to write off an item based on the inventory, you need to create new document write-offs.
Click in the "Inventory" button "Create on the basis" - "Write-off of goods":
The 1C Accounting 8.3 program will automatically generate a write-off for positions that had a shortage:
If everything is correct, just click the "Submit" button. Let's check the postings for the write-off of goods:
Posting goods for inventory
OS inventory.
According to the rules accounting inventory of fixed assets is carried out in the following cases:
When transferring fixed assets for rent, redemption, sale;
When changing financially responsible persons;
When facts of theft, abuse or damage to fixed assets are revealed;
In case of natural disaster, fire or other emergencies caused by extreme conditions;
Upon reorganization or liquidation of the organization.
The purpose of the inventory of fixed assets is to identify the actual availability of fixed assets and verify the compliance of accounting data on the number and cost of fixed assets with the actual presence of such objects in quantitative and cost terms and subsequent reflection in the accounting of the acceptance of discovered objects and (or) disposal of those not discovered.
The inventory is carried out on the basis of an order (decree, order) on the inventory by the inventory commission, which is approved by the head of the organization.
Documents → OS → OS Inventory. Create a new document (Insert key or Add button).
In the title of the document, put down the required date (type it manually or press the F4 key (a calendar will appear - select the required date and press the "Enter" key)).
The field "Organization" will be filled in automatically. If several companies are maintained in the program, then using the “…” button or the F4 key, select the required organization.
We select the organizational unit in which the inventory of fixed assets is carried out using the “…” button or the F4 key from the “Organizational Units” directory.
On the tab " fixed assets"Using the Insert key or the Add button, create a new line. Using the “…” button or the F4 key, select the fixed asset from the “Fixed Assets” directory.
Column "Inv. №” will be filled in automatically when you select the fixed asset.
When choosing a fixed asset, the MOL column will be filled in automatically from the data of the fixed assets location information register.
The document provides the ability to select positions in the tabular part of the document using the button " Selection". When you click the "Selection" button, the "Fixed Assets" directory opens. After selecting the desired position by double-clicking the mouse or pressing the "Enter" key, we transfer the selected element to the tabular part of the document.
Next, press the button " Fill» → « Accounting data". When you click the "Fill" button, the message "When filling in, the existing data will be recalculated! Proceed?". We press the "Yes" button. The columns “Cost according to accounting data”, “Availability according to accounting data”, “Shortage, amount”, “Shortage, quantity” will be automatically filled according to the infobase data. These columns cannot be edited.
Also, accounting data can be filled in for the balances of this unit on the date of the inventory. To do this, press the button " Fill» → « For balances". When this button is pressed, the message “The tabular section will be cleared before filling will appear. Fill?". We press the "Yes" button. The tabular part "Fixed assets" will be automatically filled.
If the fixed asset is available, then check the box in the "Actual availability" column. This will automatically fill in the column "Actual cost", which is considered equal to the book value. You cannot edit it. And the columns “Shortage, amount” and “Shortage, quantity” will also be cleared.
If the fixed asset is not available, then the checkbox in the “Actual availability” column is not set and the data will remain in the “Shortage, amount” and “Shortage, quantity” columns.
If all the fixed assets are available, then you can click the " Fill» → « Factual data". When you click this button, the message “When filling in, existing data will be recalculated! Proceed?". We press the "Yes" button. As a result, the columns “Actual cost”, “Actual availability” will be automatically filled in and the columns “Shortage, amount”, “Shortage, quantity” will be cleared.
The objects of fixed assets identified during the inventory can be added to the tabular section using the "Add" button or the Insert key. We put a check in the column "Actual availability" and the column "Surplus, quantity" will be automatically filled. For fixed assets for which accounting data is not filled in, you can enter the actual value. To do this, in the column "Actual cost" we put the required amount and the column "Surplus, amount" will be automatically filled.
By pressing the button " OS Documents», the list of documents of the current fixed asset opens.
On the tab " Additionally» select the document on the basis of which the inventory is carried out: order, resolution, order.
We put the document number and date (we type it manually or press the F4 key (a calendar will appear - select the required date and press the Enter key)).
We also select the start date and end date of the inventory.
Specify the reason for the inventory.
The “Responsible” field will be filled in automatically (if necessary, using the “…” button or the F4 key, you can change the responsible person from the “Users” directory).
If necessary, fill in the tab " Commission» (chairman, composition of the commission). The data is taken from the "Employees of the organization" directory using the "..." button or the F4 key. On the "Commission" tab, you can use the "Select commission members" button, where you can provide a specific composition of the commission, the signatures of whose members are used when printing documents.
We carry out the document (button "OK").
The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed.
The document “Inventory of fixed assets” is not reflected in accounting and tax accounting, however, based on the results of the inventory, the following operations can be carried out:
Commissioning of fixed assets, for which, as a result of the inventory, a surplus was revealed. Such fixed assets, according to accounting rules, are subject to capitalization at the current cost and attribution to financial results organizations as non-operating income. To do this, you must use the document "Commissioning of the OS" with the type of operation "according to the results of the inventory".
Write-off of fixed assets for which, as a result of the inventory, a shortage was revealed. The cost of written-off fixed assets is attributed to the guilty parties. To do this, use the document "Decommissioning of OS".
Changing the location of fixed assets, for which, as a result of the inventory, a shortage was revealed in one unit and a surplus in another. To do this, you need to use the document "Move OS".
According to the document, you can print an inventory list of fixed assets, a collation sheet of the results of an inventory of fixed assets, an order (decree, order) to conduct an inventory, an inventory list of fixed assets (at their location, operation) (standard form OZ-9).
The Accounting Act prescribes in without fail conducting an inventory for goods and materials. Inventory of goods and materials is carried out according to the plan approved by the head. In addition, the reason for conducting an unscheduled inventory may be a change in the materially responsible person (MOL). Lack of goods and materials, or in some situations - surpluses can be detected during the inventory.
The discrepancies found between the accounting data and the actual quantity of goods and materials should be registered in accounting (hereinafter BU) and tax accounting (hereinafter NU) in the period of discrepancy detection.
The 1C Accounting 8.3 program allows you to draw up documents for conducting an inventory of goods and materials, write off the identified shortage, and capitalize the identified surpluses.
How to take inventory in 1C 8.3
Step 1. Create a document Inventory of goods
The document Inventory of goods in 1C 8.3 is a universal document. It is used when conducting an inventory of the following types of goods and materials:
- Goods (account 41);
- Materials (account 10);
- Finished products (account 43);
- Non-current assets (account 08).
With the Goods inventory document, you can register inventory results for all types of warehouses:
- Wholesale;
- Retail (automated outlet);
- Non-automated outlet.
The Goods inventory document is created through the section Warehouse - Inventory - Inventory of goods:
We press the button Create:
Fill in the title of the document:
- In field Number
- In field From
- In field Organization- name of company;
- In field Warehouse- the warehouse for which the inventory is carried out. Installed from the directory Warehouses. If the field is left blank, then the document will display material values for all warehouses;
- In field Responsible person- responsible person, indicated from the directory Individuals. If this field is left blank, then the document will display material assets for all responsible persons:
Step 2. Filling in the table of the document Inventory of goods
The table of the Goods inventory document contains three tabs: Goods, Inventory, Inventory Commission.
Fill in the Inventory Commission tab
Bookmark inventory commission, using button Add, we select members of the commission from the directory Individuals. The flag marks the employee who will be appointed as the chairman of the inventory commission:
Fill in the Inventory tab
- field Period- timing of the inventory;
- field Document- details of the document-base for the inventory;
- field Cause- the reason for the inventory:
After completing bookmarks Inventory and Inventory Commission, using button Seal, you can create a printed version of the Order on the inventory (form No. INV-22):
Fill in the Goods tab
Bookmark Goods filled in 1C 8.3 automatically when you click Fill in – Fill in according to stock balances:
- 1C 8.3 analyzes inventory balances at the time of the inventory at the specified Warehouse and MOT and displays the name of the inventory item (Nomenclature column), accounting quantity and accounting amount (according to accounting data) in the tabular section;
- In the columns Actual Quantity and Actual Amount. duplicate account information. This information is subject to change during inventory. The difference between the actual and the accounting quantity of goods and materials will be indicated in the Variance column;
- If an object is found that is not reflected in the accounting, then it is entered in the tabular section by clicking the button Add:
The Goods inventory document does not create ledger transactions. The document can be recorded and held by the button of the same name:
Step 3. Viewing printed forms of the document Inventory list of goods and Collation sheet
The results of the inventory in 1C 8.3 are reflected in the document inventory list goods. From the document Inventory of goods, a standard form Inventory inventory of goods (form No. INV-3) is printed. Press the button to open the required printable. Seal and select Inventory list of goods (INV-3):
An example of filling out page 2 of the report Inventory list of goods (INV-3):
If, as a result of the inventory, discrepancies were found between the accounting and actual data, then in 1C 8.3 you can make a collation statement in the INV-19 form.
We press the button Seal, choose the Collation Sheet (INV-19):
Sample collation sheet No. INV-19 of the results of the inventory of goods and materials:
Excess goods and materials during inventory in 1C 8.3
Posting of surplus goods and materials found as a result of the inventory:
- In accounting records, surplus inventory and materials are accounted for at the current market value. Posting Dt of the accounting account - Kt of account 91.1 as other income;
- In NU, surplus goods and materials found during the inventory are taken into account as non-operating income by virtue of clause 20 of article 250 of the Tax Code of the Russian Federation.
Step 1. Creating a document Posting Goods and filling it out
To capitalize the surplus goods and materials found as a result of the inventory, use the button Create based on - Further Goods posting:
Filling in the header of the document Posting goods:
- In field Number- document number automatically generated by 1C 8.3;
- In field From– date, month, year of the document;
- In field Organization– filled in automatically from the Goods inventory document;
- In field Warehouse- a warehouse where the discovered goods and materials will be taken into account;
- In field Item of income- an item of other income and expenses, it will include income in BU and NU:
The tabular form of the Goods receipt document is filled in automatically from the Goods inventory document. All commodities and materials for which surpluses are identified are transferred to the tabular form:
Step 2. Posting the Goods posting document
By button Spend
Step 3. Printing the Goods receipt document
Print the invoice by clicking on the button Invoice for posting goods:
Lack of goods and materials during inventory in 1C 8.3
During the inventory, a shortage of goods and materials may be established. In this case, in 1C 8.3 Accounting 3.0, it is necessary to enter an operation to write off goods and materials.
Step 1. Creating the Goods write-off document and filling it out
To draw up a shortage during inventory in 1C 8.3, a document is created . This document is generated from the Goods inventory document by clicking the button Create based on:
Completing the document Write-off of goods:
- In field Number- document number automatically generated in the 1C 8.3 database;
- In field From– date, month, year of the document;
- In field Organization– filled in automatically from the document Inventory of goods;
- In field Warehouse- a warehouse where goods and materials were taken into account.
The tabular form of the document is filled in automatically from the Inventory of goods document. All commodities and materials for which a shortage has been identified are transferred to the tabular form:
Step 2. Posting the Goods write-off document
By button Spend the following entries will be created:
Each organization that has inventories in its warehouses regularly conducts an inventory. In this case, deviations in the quantity of one or another nomenclature, both up and down, may be revealed. The inventory document will allow you to bring the actual values in line with those indicated in the infobase, on the basis of which the data on the number of goods are subsequently adjusted.
The inventory logic is the same for all versions of 1C:
surplus goods must be capitalized;
missing goods must be written off.
The first step in reflecting the results of the inventory in 1C is the creation and filling out of the document of the same name, in which information about the existing deviations in the warehouse is entered. Next, the goods are written off or credited on the basis of the deviations found.
Filling out an inventory document in 1C: Accounting
For this operation, the program interface provides a separate item in the "Warehouse" section:
When you go to the section, a list of previous inventories opens, but we need to create a new document. This is done as standard by clicking the "Create" button:
Pay attention to filling in the fields in the header of the document:
a date needs to be set. The rest will be filled on that date;
you can generate a document by warehouse or by responsible person. If you choose the first method, the balances for the specified warehouse will be filled. In the second option, the balances will be formed for all warehouses that are assigned to this responsible person.
Let's take stock of the warehouse. The document needs to be filled out, this is done automatically when choosing a filling method from the drop-down menu of the "Fill" button:
A table will be formed with all the goods that are listed in the specified warehouse in 1C:
The table shows the nomenclature, its actual and accounting quantity. The document can be recorded and printed to be transferred to the warehouse for direct inventory. There is a printable for this:
The form is filled out by warehouse employees, after which the actual data is entered in the corresponding column of the table:
The program itself calculates the deviation: shortages are indicated in red with a “-” sign, surpluses are indicated in black. After filling the column, the document is recorded and posted. Based on it, you can print the necessary paper forms:
Inventory in 1C: Accounting itself does not produce write-offs or postings; separate documents are provided for these operations.
Write-off of goods based on inventory in 1C: Accounting
There are two ways to write off goods based on the results of the inventory: create a new document in the Warehouse-Inventory section, or use the "Create based on" function. The second way is easier and faster.