How to take inventory and document it. Inventory sheet (sample)
All forms and forms of inventory records for 2019, see and download in the article. The inventory is filled out manually or on a computer. Learn how to properly fill out and sign such a document.
Forms and forms for inventory in 2019
Table of forms of inventory lists and inventory acts - 2019
Form number |
Form name |
---|---|
Inventory list of fixed assets |
|
inventory list intangible assets |
|
inventory label |
|
Inventory list of inventory items |
|
Act of inventory of inventory items shipped |
|
Inventory list of inventory items accepted for safekeeping |
|
Act of inventory of inventory items in transit |
|
Act of inventory precious metals and products from them |
|
Inventory list of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments and other products |
|
Act of inventory of precious stones, natural diamonds and products made from them |
|
Act of inventory of unfinished repairs of fixed assets |
|
Act of inventory of deferred expenses |
|
Cash Inventory Act Money |
|
inventory list valuable papers and forms of documents strict accountability |
|
Act of inventory of settlements with buyers, suppliers and other debtors and creditors |
|
Annex to Form No. INV-17 |
Reference to the act of inventory of settlements with buyers, suppliers and other debtors and creditors |
Comparative statement of the results of the inventory of fixed assets, intangible assets |
|
Comparative statement of the results of the inventory of inventory items |
|
Order (decree, order) on the inventory |
|
Journal of control over the execution of orders (resolutions, orders) on the inventory |
|
Act on the control verification of the correctness of the inventory of valuables |
|
Logbook control checks the correctness of the inventory |
|
Record of the results revealed by the inventory |
* Forms of collation statements for this type of property and liabilities are not provided. To identify the results of the inventory, the act (inventory) itself is used, which combines the indicators of inventory records (acts) and collation statements
Inventory lists
How many fixed assets, intangible assets, goods and materials, securities and BSO the company has are recorded in the inventory records. They perform the same role as inventory acts: they allow you to compare actual balances with accounting data.
INV-1. Inventory list of fixed assets
Does the composition and quantity of fixed assets correspond to the data accounting, reflect in inventory list. The document is issued for both own and leased objects. In the first case - in two copies, in the second - in three (one for the lessor). One copy is transferred to the accounting department, another one remains with the financially responsible employee.
Objects of fixed assets are entered in the inventory indicating individual characteristics ( a brief description of, inventory and serial numbers). For fixed assets that contain precious metals and stones, column 9 “Passport number” is additionally filled out.
For objects unsuitable for operation and not subject to restoration, a separate inventory is compiled indicating the time of commissioning and the reasons that led to unsuitability (damage, complete wear and tear, etc.).
Form INV-1 is not used in the inventory of fixed assets under repair. In this case, an act is drawn up in the form of INV-10. If there is a discrepancy between the accounting data and the results of the inventory list, on the basis of the INV-1 form, a collation statement is compiled according to the INV-18 form.
Sample inventory of fixed assets
INV-1a. Inventory list of intangible assets
Intangible assets are reflected in the inventory list, as well as fixed assets. But it has its own form. It is signed by members of the commission and an employee responsible for the safety of documents certifying the organization's right to intangible assets.
What to check when inventorying intangible assets >>>
It is enough to fill in two copies. One copy is transferred to the accounting department, and the second remains with the employee responsible for the safety of documents.
If the inventory data differ from accounting, on the basis of the INV-1a form, a collation statement is compiled in the INV-18 form.
INV-3. Inventory list of inventory items
The inventory of inventory items is drawn up in two copies (for accounting and MOL). The document reflects how many goods, raw materials, materials, finished products the company has on a certain date.
If there is a discrepancy between the accounting data and the results of the inventory, on the basis of the form No. INV-3, a collation statement is compiled according to the form No. INV-19.
Please note: if all goods and materials cannot be checked within one day, inventory labels in the INV-2 form are attached to the recounted objects. Some members of the inventory commission continue to work on the recalculation of the remaining values, while others fill out the inventory lists INV-3 for the previously recalculated property.
- 002 "Commodity and material assets accepted for safekeeping";
- 003 "Materials accepted for processing";
- 004 "Goods accepted for commission".
Tip from the experts
If the organization has goods and materials accepted for safekeeping (such property is taken into account on off-balance accounts), check the documents on the basis of which they are in the warehouse.
The document is issued in two copies. Signed by members of the commission and MOL.
If there is a discrepancy between the accounting data and the results of the inventory, on the basis of form No. INV-5, a collation statement is drawn up in the form No. INV-19 (sample filling).
INV-8a. Inventory list of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments and other products
When inventorying precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments and other products, data are given in terms of net weight.
The inventory is compiled in two copies for each unit of the object. It is signed by members of the commission and MOL.
- Important!
Organizations are required to keep records of precious metals that are present in fixed assets. The turnover of such precious metals must be reported annually to the Gokhran of Russia. The procedure for accounting and storage of precious metals was approved by order of the Ministry of Finance dated December 9, 2016 No. 231n.
INV-16. Inventory list of securities and forms of documents of strict accountability
The results of the inventory of securities and strict reporting forms are reflected in the inventory INV-16. It is issued in two copies.
If the strict reporting forms have one number, the inventory is drawn up according to the set of documents, the number of forms in the set is indicated.
Inventory acts
Pending repairs to fixed assets, cash, receivables and accounts payable, deferred expenses, precious metals and precious stones are traditionally drawn up by inventory acts.
If, as a result of the inventory, surpluses or shortages are revealed, then draw up a collation sheet. Compile it only for the property for which there are deviations from the credentials. At the same time, indicate only the discrepancies (surplus, shortage) identified during the inventory. Fill out the form manually or on a computer.
Today, there are a large number of enterprises and organizations operating in different settlements and in various fields of activity. To conduct work, various techniques, equipment, computers, furniture, and so on are used.
Of course, all this has a certain value. In order to keep records of inventory items, inventory in progress. This process is accompanied by the compilation of various documents that have a certain structure and provide people with information that is of interest to them.
Definition
The act of inventory of values of a commodity-material nature is one of those documents. It must be drawn up by a special commission on. Please note that the document is statutory form which is approved by resolution.
It is worth saying that this act is nothing more than confirmation of a documentary nature regarding the presence of inventory items in a company or organization, its finances, as well as forms.
Despite the fact that such an act has an established form of drawing up, in some cases the documents may differ in content and structure. For example, these documents may include the following types of acts:
- about the inventory cash desk;
- about checking debt shortages and thefts;
- about investment materials;
- about the inventory of settlements with buyers, suppliers and other persons acting as creditors and debtors.
Thus, each of the documents of this nature corresponds to a form that has a prescribed form.
Peculiarities
Speaking about documents of this type, first of all, it should be mention inventory forms. Without their use, it is impossible to correctly carry out the inventory process, which is carried out in accordance with certain rules and standards. It should be noted that each step of this procedure is accompanied by special form having an approved form.
Let's try to deal with each of the documents that are needed to record the results of the inventory procedure in a company, organization or enterprise. Note that it is extremely important to study these documents. In this case, they will be filled in correctly.
Correct filling
In the event that the enterprise has inventory items, then the warehouses that are assigned to them may be periodically subject to an inventory process. Needless to say, this process is complex and time-consuming.
It should be noted that it is due to the fact that most often the goods are presented in large quantities and in a wide range. The main task that is set before the inventory procedure is to check whether the number of indicators corresponds to their actual purpose.
In the event that the procedure for inventorying commodity and material assets is performed, then it is necessary to carry out filling out the act in accordance with the INV-4 form. It should be noted that this form has a “typical” appearance and can be used in the process of issuing an act for inventory of inventory items.
In addition, the document is applied if there has been a change in the person responsible for the values in the organization. The procedure is performed during the transfer of all documents to the person who was appointed responsible.
In inventories for material and commodity values, it is necessary to indicate a set of specific data. First of all, they include:
- the name of the product that was shipped;
- quantity and value of goods;
- date of shipment;
- number and list of documents that talk about accounting on accounts.
Due to the fact that this act is used in the process of inventorying the price of inventory items, for different categories of goods it is necessary to draw up different acts - for inventory items, the payment deadline for which has not come, as well as for the values of the shipped type, which were not paid by the buyer on time.
If the enterprise has inventory items that were not paid on time, then the name of the buyer should be indicated in the “Notes” paragraph. The filling of the act is applied immediately before the shipment of valuables is performed.
This act, which implies the implementation of an inventory of commodity and material assets, must be made in two copies. Note that the preparation of this document is carried out by people who act as those responsible for conducting an inventory at an enterprise, organization or company.
At the final stage of compiling the document must be signed. The first copy of the completed act remains directly with the financially responsible person, and the second is given to the accounting department.
When filling out acts involving the implementation of an inventory, it is necessary to comply with set of rules. It is on the correctness of their observance that the correctness of the procedure for compiling this document depends. Here we are talking about following rules:
- Forms must be completed by hand or by computer technology, in specialized editors, and then printed out.
- The signature in any case must be in ink or a ballpoint pen.
- The document must be free of any corrections or errors.
- It is impossible that in the form of this act there are lines or columns that are not filled out.
- Values and their quantity must be indicated in the nomenclature, as well as in units of measurement that are accepted in accounting.
For the first time faced with the need to carry out work on the preparation of an inventory act, you can use software . To date, there are a large number of specialized programs of this type that allow you to keep inventory records and, in general, simplify the inventory process.
Documentation automation process
Due to the fact that errors in filling out such documents are made even by experienced specialists who have encountered similar work many times, those who do not have experience the probability of making a mistake is very high.
In order to significantly save your time on performing this procedure, you need to get rid of the errors that arise. To do this, it is recommended to use programs that involve filling out forms in automatic mode.
Such programs, as already noted, are presented in large numbers and have many advantages. Such advantages of using software products that provide the ability to automatically fill in the acts of inventory of inventory items include:
- Automatic completion documents.
- Add stamp and signatures (if necessary, send via e-mail).
- The ability to create company letterheads, which will contain logos, as well as details for making payments.
- Possibility to save the document in any interesting electronic format.
- Possibility to send the act via e-mail directly from the program.
- Doing warehouse accounting available goods that are of material value.
It should be noted that such software products most often intended not only for the automatic production of documents. Using them, it is possible to manage the entire company or organization without any problems. In addition, often such programs are connected to the server.
Thus, having logged in on a computer or mobile device, it is possible through the Internet get the information you need or take some action. Note that the only condition in this case is the availability of Internet access.
Having correctly approached the issue of drawing up such a document as an act of inventory items, it is possible to keep a detailed record of all property in the enterprise or in the company. Note that such programs also allow you to ensure the effectiveness of working with customers, staff, partners, and so on. Trade, financial and warehouse records will also be properly maintained.
How to avoid difficulties when compiling
As already noted, in compiling this document, there may be errors in filling out the form. First of all, this is due to the fact that a person does not have enough experience in this matter. As a result, the inventory process takes a lot of time.
To avoid such a situation, it is necessary to have a specialist with experience in the staff of your organization or company. Professionals know what nuances exist in resolving this issue and, accordingly, they will be able to draw up an act of inventory of inventory items for a minimum period of time, and also in full accordance with the established standards.
If we are talking about a small organization that does not have such a specialist on its staff, you can always turn to third-party companies that provide document preparation services. It is recommended to contact companies with a reputation. As a rule, you can always read a lot of good reviews about their activities.
In the event that a company values its reputation, then its specialists will always be happy to provide customers with a competent and detailed answer to a question. However, in most cases, the provision of advice is completely free. By calling the selected company or personally visiting the office, the client will be able to obtain the information of interest to him in full. Note that communicating with a professional, you can immediately determine his qualifications.
As you can see, drawing up an act of inventory of inventory items is quite a challenge. That is why, in order to avoid difficulties in solving this issue, it is necessary to approach it responsibly. Otherwise, during further work, many different problems and difficulties may arise that will need to be resolved very quickly.
How does an inventory take place when a financially responsible person changes? Details are in this video.
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This form is used when making an inventory of the value of shipped inventory items. For inventory items shipped, the payment deadline for which has not come and for inventory items shipped, but not paid by buyers on time, are compiled individual acts. In the column "Note" for inventory items shipped, but not paid on time by buyers, for each individual shipment, the name of the buyer is given.
The unified form No. INV-4 was approved by the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88.
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How to fill out the INV-4 form correctly
If there are inventory items at the enterprise, the warehouses assigned to them are periodically subject to inventory. The inventory process is very complex and time-consuming. This is primarily due to the presence of a large number and a wide range of goods. The main task of the inventory is to check the compliance of the number of accounting indicators with their actual presence.
When inventorying shipped inventory items, an inventory act is filled out in the form of INV-4. Form INV-4 is an approved standard form that is used when drawing up an act of inventory of shipped inventory items. Also, this form is used when changing the materially responsible person for inventory items at the enterprise and during the general inventory in the organization. The following data are separately indicated in the inventories for material and commodity values for each shipment: the name of the shipped goods, its quantity and cost, the date of shipment, as well as the numbers and list of documents on the basis of which these goods are accounted for in accounting accounts.
Since the INV-4 form is used when inventorying the cost of inventory items shipped, separate acts are drawn up for different categories of goods. Namely, for shipped inventory items, the payment deadline for which has not come, and for shipped inventory items that have not been paid by buyers on time. In the event that there are inventory items shipped, but not paid for with rock, the name of the buyer is indicated in the “Note” column for each individual shipment. The act is filled out immediately before the shipment of inventory items.
The INV-4 form act is drawn up in two copies by the persons carrying out the inventory. Then they sign it, one copy remains with the financially responsible person, the second is transferred to the accounting department.
When filling out the inventory acts, you should follow some rules:
1) acts are filled out manually or using any organizational technique;
2) when filling out by hand, a ballpoint pen or ink is used;
3) errors and corrections are not allowed;
4) you can not leave blank columns or lines;
5) the names of valuables and their quantity are indicated according to the nomenclature and in the units of measurement accepted in accounting.
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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 carried out in order to reflect in annual balance sheet real facts.
The assets of the company, its liabilities, sources of financing, accounts payable and receivables, 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 material 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 acceptable 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 materially 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 financial statements 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.
Inventory list of inventory items - a form of a unified form of documentation, drawn up during the procedures for accounting for valuable property at a particular enterprise or organization. The procedure for filling out the inventory of accounting, the obligation to use it, the necessary details of the form are the main points that you must know in order to correctly record the results of the inventory.
Inventory list of goods and materials
Inventory list of goods and materials, form INV-3 approved by the Decree of the State Statistics Committee of August 18, 1998 No. 88. Registration of INV-3 is necessary for the purpose of fixing the actual availability of inventory items in a particular organization. In this case, TMC means:
- goods;
- finished products;
- production or other stocks of the company, etc.
Valuables may be stored in specially designated places (warehouses, boxes, hangars, etc.) or be at any stage of movement in connection with the implementation of activities legal entity. Thus, the information entered into the INV-3 form is determined in the course of the procedures for recalculation, weighing, and measurement exclusively at the location of the goods and materials.
Mandatory details INV-3
When using a unified inventory form during the inventory, the employees of the inspection commission need to know which required details are to be filled. The inventory list INV-3 must contain:
Page 1 of the inventory - receipt
Filling out the inventory begins with entering the required details in the receipt:
- In the fields "Organization" and "Structural subdivision" the full or abbreviated company name of the organization is entered in accordance with its constituent documents.
If the staffing division into structural departments company is not provided, the corresponding field remains blank.
- The internal administrative document of the executive body of the company (decree, order, order), the date of its compilation and registration number are indicated as the basis for the inventory. The unnecessary name of the document is to be crossed out.
The frequency of inventories is determined by the management of a particular legal entity. The inspection can be planned or carried out urgently. Inventory lists of inventory items during a scheduled inventory in their form and content do not differ in any way from those compiled during an unscheduled inspection.
- In the fields "Inventory start date" and "Inventory end date" calendar designations corresponding to the time of the inventory actions are entered.
- The number of the document and the date of its compilation are filled in in accordance with the organization's current policy for maintaining and accounting for internal document management.
- In the column "Type of inventory items" the name of the goods or other production products subject to accounting is indicated.
- The next ordinal field should contain information about the type of ownership, on the basis of which the legal. the person carries out the use or disposal of goods and materials - ownership, rent, storage, processing, etc.
- As financially responsible persons, the positions and personal data of employees who are entrusted with the obligation to keep records and inventory of valuables are indicated. Such an obligation may be provided for by an employment contract, order, instruction, agreement on imposing the obligation to preserve goods and materials, job description and etc.
- At the end of the receipt, the actual date of removal of the remaining goods is indicated.
INV-3: a sample of filling out 2-4 pages of the inventory
The inventory list of inventory items (pages 2, 3, 4) is presented in the form of a table that includes the following information:
- numbers of accounts and sub-accounts;
- name and characteristics of goods and materials;
- number of valuables, unit of measurement, item number;
- the cost of a unit of goods;
- information on the actually identified quantity of goods and materials and on the reflected volumes according to accounting data.
The inventory list of inventory items in the final line is filled out, according to all information, figures and amounts, exclusively in words.
All members of the commission specially created to carry out the inventory sign the form of the inventory inventory of inventory items. In addition, the inventory is certified by the signature or signatures of employees financially responsible for the safety of valuables, and is also endorsed by the chief accountant, confirming the collation operation.
Obligation to apply the document
The use of a unified inventory form, starting from the beginning of 2013, is not the responsibility of the subjects economic activity. In order to comply with the norms of the law on accounting, organizations can use an independently developed inventory inventory form. A sample of a self-developed form must contain the required details that are indicated above. The exception is budget organizations, the obligation to use a unified inventory form is enshrined at the legislative level.
Before the start of the inventory of goods and materials, the initiator of the check creates a special commission from the employees of the organization. The inventory list of inventory items itself is compiled on paper in 2 copies: 1 is handed over to the accounting department for the preparation of a collation sheet, 2 remains at the disposal of persons who are materially responsible.
If the commission reveals goods not accounted for by the accounting department, all data on such goods and materials are subject to mandatory reflection in the inventory list of inventories.
For materials related to material values, but having lost their properties for further use (spoiled or unsuitable for production), relevant acts are drawn up.