Primary inventory documents. Rules for taking inventory of warehouse balances
The article discusses:
- the procedure for preparing for the inventory;
- cases;
- the timing of its implementation;
- documenting.
In a short form, we will consider the nuances of conducting an inventory of settlements, cash, as well as certain types property (fixed assets and goods and materials).
Cases, terms and procedure for taking inventory
Inventory is a check of the presence of the organization's property and the state of its financial commitments on a certain date by reconciling actual data with accounting data.
The cases, timing and procedure for conducting an inventory, as well as a list of objects subject to inventory, are determined by the subject independently, with the exception of the mandatory inventory taking as provided for by law, federal and industry standards (Article 11 of the Federal Law of 06.12.2011 N 402-FZ).
Stages of the inventory
General scheme of the inventory
Preparing for inventory
The head of the organization must approve the personal composition of the inventory commission (including the chairman). To do this, it is necessary to prepare an appropriate order (decree or order).
The inventory commission should include:
- representatives of the organization's administration;
- accounting service employees;
- other specialists (engineers, economists, technicians, etc.)
Before the inventory started:
- The MOL must confirm that all expenditure and receipt documents for the property have been transferred to the inventory commission;
- the chairman of the commission must register all expenditure and receipt documents marked "before inventory on" __________ "(date)" (for accounting, this is the basis for determining the balance of property according to accounting data);
- the head of the organization must create all conditions that provide a complete and accurate verification of the actual availability of property in a timely manner.
The absence of at least one member of the commission during the inventory is the basis for recognizing the results of the inventory as invalid.
Taking inventory
MOL must be present at the inventory in mandatory.
The actual presence of property in the inventory is determined by compulsory counting, weighing, measurement.
If the property is stored in the supplier's intact packaging, the actual quantity can be established based on a sample estimate (recalculation) of a portion of this property (i.e., several packages may be selectively opened for inspection).
It is allowed to make an inventory of bulk materials by technical calculations and measurements.
When inventorying a large number of valuables by weighing, the MOL and one of the commission members keep records in separate statements. Then the data is checked and the result is indicated in inventory list.
If the inventory is carried out before the preparation of the annual financial statements, then the property that was checked after October 1 of the current year is not subject to additional recalculation. The data of the already conducted reconciliation is used.
During the inter-inventory period, the company has the right to conduct sample inventories.
Registration of inventory results
The results of the reconciliation of actual and accounting data are reflected in the inventory lists or inventory acts (drawn up in at least two copies).
The organization must approve the forms of primary documents in accounting policy, incl. documents for the inventory. 1C uses unified forms. So, for example, the result of an inventory of commodity material values will be reflected in the INV-3 form.
The physical inventory should include the following:
- the name of the objects to be checked;
- the amount of property (in units of measurement taken into account);
- the total amount in physical terms (regardless of the unit of measurement in which the property was taken into account);
- the number of serial numbers of material values (in words, on each page);
- mark on checking prices, taxation, results;
- signatures of members of the commission, chairman, MOL;
- confirmation of the MOL (the inventory was carried out in his presence, there were no absent members of the commission, there are no complaints about the inventory).
If there are blank lines on the last pages of the inventory list, then dashes are indicated.
Correction of inaccuracies in the inventory is made by strikethrough. The correct data is indicated above the incorrect entry. All members of the commission, as well as the MOL, must put their signatures next to the correction of the error.
If a discrepancy between the accounting and actual data is revealed, a Collation Statement is drawn up, for example, in the form INV-19.
Assessment of the objects identified during the inventory is made according to market prices, and the degree of wear is based on the real technical condition of the object.
Property in custody or lease (for the balance sheet) is also subject to verification during inventory.
Features of the inventory of certain types of property
OS inventory
When taking inventory of fixed assets, the inventory list (form INV-1) indicates:
- full name;
- appointment;
- inventory numbers;
- main technical indicators;
- factory stock number.
When taking inventory real estate the commission checks the availability of documents that confirm the ownership.
In case of discrepancies between the accounting and actual data, the commission includes the correct technical indicators in the inventory.
OS are included in the inventory by name according to their intended purpose. As a result of modernization, the functions of the facility may change. In this case, the inventory reflects the new purpose of the OS.
OS unsuitable for use are included in a separate inventory, which indicates:
- commissioning date;
- the reasons why the OS cannot be used in work.
Inventory of goods and materials
If goods and materials are stored in different rooms, then the inventory is carried out sequentially at the storage locations. After the completion of the inventory of any part of the inventory, access to the premises should be limited until the entire reconciliation of inventory is completed.
If goods and materials arrive at the warehouse during the inventory, then information on them is entered into a separate inventory, which indicates:
- Name;
- number;
- price and amount;
- the date and number of the receipt document (the chairman of the commission must register the receipt documents marked "after inventory" __________ "(date)");
- Supplier name.
With a long-term inventory of goods and materials, MOL can be released in the presence of members of the inventory commission (with the written permission of the head and chief accountant). Information on such goods and materials is reflected separately in the inventory "Goods and materials released during the inventory."
The inventory commission must check the data on goods and materials, which:
- on my way;
- are in the warehouses of other organizations (in custody);
- shipped but not paid;
- are not accountable to the MOE.
In some cases, during the inventory, it is allowed to use group inventories (low-value, wearing out goods and materials, etc.). Low-value goods and materials that have become unusable, but were not accounted for in the company's expenses, are not included in the inventory. For them, an act is filled out indicating:
- operating time;
- reasons for inadequacy;
- the possibility of using for economic purposes.
The container is indicated in the inventory by:
- mind;
- intended purpose;
- quality condition:
- new;
- previously used;
- in need of repair.
Inventory of calculations
Inventory of calculations consists in checking the validity of the amounts on the accounts. The following are subject to verification:
- 60 "Settlements with suppliers and contractors";
- 62 "Settlements with buyers and customers";
- 63 "Provisions for doubtful debts";
- 66 "Settlements for short-term loans and borrowings";
- 67 "Settlements for long-term loans and borrowings";
- 68 "Calculations of taxes and fees";
- 69 "Calculations for social insurance and provision ";
- 70 "Payments to personnel on remuneration";
- 71 "Settlements with accountable persons";
- 73 "Settlements with personnel for other operations";
- 75 "Settlements with founders";
- 76 "Settlements with by different debtors and creditors ";
- 79 "On-farm settlements".
The check evaluates the correctness of calculations, the presence of a balance and the reasons for its formation.
In order to assess how correctly the turnovers on the settlement accounts are reflected, it is necessary to verify the indicators in the reconciliation act received from the counterparty with the verified credentials.
Overdue debt limitation period, and other debts that are unrealistic for collection are written off separately for each obligation by order of the head.
Inventory of funds
The inventory of the cash desk is carried out taking into account the provisions of the Ordinance of the Bank of the Russian Federation of 03/11/2014 N 3210-U.
When taking stock of the cash register, the following is recalculated:
- cash (hereinafter referred to as DS);
- valuable papers;
- monetary documents:
- stamps;
- state duty stamps;
- bills of exchange;
- vouchers to rest homes (sanatoriums);
- air tickets;
- other monetary documents.
The inventory on the current account is carried out by reconciling the balances on the accounting accounts with the data specified in the bank statement on the corresponding date.
Inventory of non-tangible assets
When taking inventory of intangible assets, the commission checks:
- availability of documents confirming the organization's rights to use it;
- correctness and timeliness of reflection intangible assets in balance.
When taking stock of financial investments, the commission checks the actual costs of securities and other attachments. Evaluated:
- correctness of securities registration;
- the reality of the value of the recorded securities;
- timeliness and completeness of reflection in the accounting of income received on securities;
- the actual availability of securities is compared with the accounting one.
The inventory of securities is carried out simultaneously with the inventory of the DS at the cash desk.
The unified form of the inventory list INV-16 is designed to reflect data on securities. It states:
- title;
- series and number;
- nominal and actual value;
- expiration date;
- total amount.
If, at the time of the inventory, the securities are stored in specialized organizations, then the balance of the corresponding accounting accounts is checked against the data specified in the statements.
In addition to the above, the inventory committee should check financial investments v authorized capital third-party organizations, as well as company loans (if any).
Inventory Posting
The inventory can result in:
- surplus - the excess of the actual quantity of goods and materials over the accounting data;
- shortage - a physical shortage of goods and materials, a discrepancy between the actual number of goods and materials and accounting data.
How inventory counts are taken depends on various factors.
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To find out if the credentials match the actual ones, you need to take an inventory. The inventory is carried out at the end of the year before the preparation of the annual accounts. However, its results are often formalized as early as the beginning of next year. We propose to figure out what documents should be available to the organization so that the results of the property inventory are not invalidated. We will also find out what documents should be used to formalize these results and how to reflect them in accounting.
Property inventory is carried out by the organization to ensure the accuracy of accounting data and financial statements. In the course of it, the presence of property is checked, its condition is determined and an assessment is made.
Let us give regulations, governing cases and the procedure for conducting an inventory:
- Federal Law dated 06.12.2011 No. 402-FZ “On Accounting” (hereinafter - Law No. 402-FZ);
- Regulations on the maintenance of accounting and financial reporting in Russian Federation approved by by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter - Regulation No. 34n);
- Methodological guidelines for the inventory of property and financial liabilities, approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 (hereinafter - Methodical instructions for inventory).
Cases, terms and procedure for conducting an inventory, as well as a list of objects subject to inventory, are determined by the organization, except for those situations when inventory is mandatory (Article 11 of Law No. 402-FZ). Mandatory inventory should be carried out in the cases listed in clause 22 of the Methodological Guidelines for the accounting of inventories approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, as well as in clause 27 of Regulation No. 34n. So, an inventory is mandatory before the preparation of financial statements. Cases where an organization will conduct an inventory at will should be specified in its accounting policy.
The procedure for taking an inventory of the organization's property and registering its results is described in detail in the Inventory Guidelines.
Documents that must be available if an inventory of the property has already been carried out
So, if your organization took an inventory for the annual accounts in December last year, check if all Required documents are available and whether they are correctly drawn up. If you only plan to carry out an inventory of property for other purposes, then you will need to draw up all the documents listed below in a similar manner.
The first document that is drawn up before the inventory is an order or order of the head about its conduct. There is a unified form of the order for conducting inventory No. INV-22, approved by the decree of the State Statistics Committee of Russia dated 18.08.98 No. 88. However, from January 1, 2013, organizations have the right to use their own forms of documents approved by accounting policies(Clause 4 of Art. 9 of Law No. 402-FZ). We recommend that you check this document very carefully. The order or order to conduct an inventory must indicate:
- the composition of the inventory commission;
- the volume of inventoried property and liabilities;
- timing of the inventory;
- the date of submission of documents drawn up based on the results of the inventory to the accounting department.
If some information is not available, then it is better to redo the document.
According to clause 2.3 of the Inventory Guidelines, the inventory commission includes representatives of the organization's administration, accounting service employees, other specialists (engineers, economists, technicians, etc.). Also, representatives of the service may be part of the inventory commission. internal audit organizations, as well as independent audit organizations.
It is important to keep the following in mind. The absence of at least one member of the commission during the inventory is the basis for recognizing the results of the inventory as invalid. Therefore, if an employee was included in the inventory commission, who subsequently fell ill or went on a business trip, then in order to avoid unnecessary disputes, it is better to redo the order.
The volume of the inventory property, which is indicated in the order, depends on the reason for the inventory. If this is an inventory before the preparation of annual reports, then in accordance with clause 1.3 of the Inventory Guidelines, all property of the organization is subject to verification, regardless of its location. In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records (in custody, leased, received for processing) should be inventoried before reporting.
Note that if the inventory is carried out due to the change of the materially responsible person, then only the property assigned to this person will be inventoried. In this case, there is no need to verify the availability of the rest of the property and obligations.
There are no legal requirements limiting the duration of the inventory and the deadlines for the delivery of inventory materials to the accounting department, therefore they are determined based on the needs of the organization. But it is not worth delaying the timing of the inventory due to the fact that this creates certain inconveniences in the economic life of the organization. For example, at the time of the inventory, it is necessary to organize a separate storage of goods and materials received after the start of this inventory. In addition, the inventory carried out before the preparation of the annual financial statements must be carried out before the end of the period for which the statements will be prepared.
Before the start of the actual verification of the availability of property, the commission was obliged to receive the latest report on the movement of tangible assets and funds in the accounting department of the organization. You need to check the following. All incoming and outgoing documents attached to the reports must be endorsed by the chairman of the commission, indicating the wording "before inventory on (start date is indicated)". This endorsement is a confirmation of the remains of the property at the beginning of the inventory. If there is no such mark, you need to contact the chairman of the commission to make the appropriate corrections to the documents.
Also, before starting the inventory, materially responsible persons must give receipts that all expenditure and receipt documents for the property have been handed over to the accounting department or transferred to the commission. The receipt indicates that all valuables received under the responsibility are capitalized, and those retired are written off at expense. Receipts are provided and accountable persons who received cash but have not yet reported for them. If there are no receipts, try to get them retroactively. A sample receipt of a financially responsible person is given in Appendix 2.
When conducting an inventory, two types of checks are actually used:
- natural (real);
- documentary.
In-kind inspection is usually used to check fixed assets and inventories, that is, assets that have a tangible form that can be counted, weighed, measured. Such verification of property is carried out with the obligatory participation of financially responsible persons (clauses 2.7 and 2.8 of the Inventory Guidelines).
During documentary verification, the presence of the accounting object is confirmed directly by documents.
In the course of carrying out material and documentary checks, inventories and inventories by types of property must be filled out. They are filled in according to unified forms approved by the decree of the Goskomstat of Russia dated 18.08.98 No. 88n, or according to forms developed by the organization independently and approved by the accounting policy. In the inventory on the inventory of property, information is entered on its actual availability. Inventories are filled in at least two copies.
Inventories are drawn up by hand in ink or ballpoint pen clearly and clearly, without blots or erasures. It is also allowed to draw up inventories using technical means (computer and printer).
On each page of the inventory, filled out during the inventory of property, indicate in words the number of serial numbers of material assets and the total total of the quantity in physical terms recorded on this page, regardless of in what units of measurement (pieces, kilograms, meters, etc.) ) these material values are shown.
If errors are found in the inventories, they are corrected in next order... Incorrect entries are crossed out and correct indicators are put above the crossed out ones. Corrections must be agreed and signed by all members of the inventory committee and financially responsible persons. If you find that you have used a different method of correcting the error in the already compiled inventory list, then you need to make adjustments (if possible) or replace the document, otherwise the inventory will be invalid.
When checking inventory lists, pay attention to this point. It is not allowed to leave blank lines in the inventories; blank lines are crossed out on the last pages.
The inventories must be signed by all members of the inventory commission and financially responsible persons. At the end of the inventory, a receipt of the materially responsible persons is given, confirming the check by the commission of the property in their presence, the absence of any claims to the members of the commission and the acceptance of the property listed in the inventory for safekeeping. If there is no such receipt, the appropriate corrections should be made.
In the course of an inventory carried out when changing materially responsible persons, the inventory shall also be signed by the materially responsible person who handed over and received the values.
Note that separate inventories are drawn up for property in custody, rented or received for processing.
A sample inventory compiled during the inventory of fixed assets is given in Appendix 3.
Documents by which the results of the inventory are drawn up
Documents for registration of the results of the inventory are drawn up after its completion. That is, if your organization carried out an inventory before drawing up annual reports in December last year, then you can draw up documents based on its results in January.
In a situation where, when comparing the actual data obtained during the inventory with the accounting data, the commission revealed discrepancies, they must be recorded in a collation statement. A separate collation sheet is drawn up for rented or secured storage facilities.
The collation sheet is drawn up by the accountant in two copies, one of which is kept in the accounting department, the second is transferred to the financially responsible person.
In addition, after the inventory is completed, a meeting of the inventory commission is scheduled. It should consider and analyze all identified discrepancies and, if possible, establish the reasons for their occurrence for making decisions on adjusting indicators in accounting. Based on the results of the consideration, a protocol is drawn up. It provides information about production stocks that have become unusable, indicating the reasons for damage and the perpetrators of this (see the sample in Appendix 5).
The results of the inventory are approved by the order of the head of the organization. It also provides instructions for eliminating discrepancies in the actual availability of property and accounting data identified during the inventory. Since it is the manager who makes the final decision on the results of the inventory, the order is the basis for reflecting the relevant decisions in accounting.
Accounting for surpluses and shortages
Discrepancies between the actual presence of property and accounting data revealed during the inventory are reflected in the accounting accounts in the following order (clause 28 of Regulation No. 34n):
Surplus property is accounted for market value on the date of the inventory. The corresponding amount is credited to financial results commercial organization;
The shortage of property and its damage within the limits of the norms of natural loss are attributed to the costs of production or circulation (expenses), in excess of the norms - to the account of the guilty persons. If the guilty persons are not identified or the court refused to recover damages from them, then the losses from the shortage of property and damage to it are written off to the financial results of the commercial organization.
Thus, if surplus is identified, the accounting entry will be as follows:
Debit 01 (10, 41) Credit 91-1
The surplus of fixed assets (materials, goods) revealed during the inventory is capitalized at market value.
Deficiencies in accounting are written off using account 94 "Deficiencies and losses from damage to valuables". The accounting entries depend on how this shortfall is written off. The amount of damage is determined based on the value of the property according to the accounting data.
The shortage and damage to material assets within the limits of natural loss by order of the head is written off to the accounts for accounting for production costs or sales costs. In this case, the rates of loss are applied only when actual shortages are identified (clause 5.1 of the Inventory Guidelines). At the same time, the loss of values within the established norms is determined after offsetting the shortages of values by surplus on re-grading (if the organization makes such offset). If, after the offset, there was still a shortage, then the norms of natural loss are applied only for the name of the property for which the shortage was established.
It should be noted that the norms of natural loss should be applied only for the name of values for which the shortage is established. When writing off the missing property within the limits of natural attrition rates will be made accounting entries:
Debit 94 Credit 10 (41)
The lack of materials (goods) is reflected;
Debit 20 (44) Credit 94
Included in the costs is the amount of the shortfall due to the rate of natural attrition.
If the shortages and losses of goods or materials exceed the norms of natural loss or for this type of inventory, the norms have not been established, then the amount of the shortage is considered as above the standard and attributed to the perpetrators. In addition, a shortage of fixed assets may be attributed to the perpetrators. At the request of the employee, the amount of the shortfall will be repaid from his salary. Accounting entries are as follows:
Debit 94 Credit 10 (41, 01)
Debit 73-2 Credit 94
The excess amount of the shortfall is attributed to the perpetrators.
If the guilty persons are not identified or the court refused to recover losses from them, then the amount of damage from shortage or damage to property is written off as other expenses. To reflect this operation, in addition to the director's order, documents will be required confirming the absence of the guilty persons. The accounting entries are as follows:
Debit 94 Credit 10 (41, 01)
The lack of materials (goods, fixed assets) is reflected;
Debit 91-2 Credit 94
The amount of the shortfall is charged to other expenses of the organization.
Note that if the inventory of property was carried out before the preparation of financial statements, then for the reliability of the reporting, accounting entries reflecting the results of the inventory must be made during the period when the inventory is completed (that is, in December last year).
During the accounting of property objects, it becomes necessary to clearly record the number and varieties of inventory items, for which an inventory list is drawn up according to an approved or arbitrary sample. Most often, organizations use the convenient INV-3 form. Her letterhead, ready example filling in and instructions for registration are discussed in detail in the article.
The main purpose is to reflect the name and exact quantity of all goods, products, raw materials and other property objects during the accounting procedure:
- in places where they are stored in a constant mode (warehouses, special rooms);
- at all stages of movement within the territory of the enterprise (for example, in workshops, laboratories, warehouses, other premises).
Main functions:
- It contains data on the actual quantity of all accounted units of goods, raw materials, finished products etc.
- Serves as the main source of information for drawing up accounting documents after accounting.
- Based on the inventory data, it can be concluded that there are discrepancies in the actual quantity and that which is listed on the residues. You can also suggest possible reasons for surplus and / or shortage, track the movement of property objects, optimize logistics flows in the warehouse, take measures to prevent theft or damage to goods, etc.
Form and sample 2019
For 15 years (from 1998 to 2013), all companies (individual entrepreneurs, LLCs, PJSCs and others) were instructed to use only the INV-3 form. However, from the beginning of 2013 to today each company itself has the right to choose which form to use in order to record the presence of inventory.
As a rule, continue to apply old form... It contains the following information:
- Information about the organization - full or abbreviated name, codes for OKUD and OKPO, type of activity.
- Basis for carrying out - usually an order for an inventory is issued. Example and detailed instructions on the compilation of this document can be found here.
- Number - as a rule, continuous numbering is used, which is reset to zero with the onset of a new calendar year.
- The date the document was compiled.
- Dates of the beginning of the inventory procedure and its expected end (both dates are always indicated, even if they are the same).
- The object for which accounting is made is the generalized name of inventory items, which fits into the sample document.
- The date of the actual removal of the balances of values on the day when the beginning of the inventory procedure is expected.
- Name, position, signature and transcript of the signature of the financially responsible person - usually a storekeeper, warehouse manager.
- The actual transfer of goods and materials - the list is drawn up in the form of a table, in which there are 13 columns: number, name, grade, value code, amount by actual availability and by accounting documents and others (as shown in the example below).
- Total quantities by page and by inventory (serial numbers, physical units and the amount in rubles).
- Name, signatures, positions of the chairman and members of the commission who directly carried out the inventory procedure.
- Full name, signature, position of the employee who is financially responsible (storekeeper or warehouse manager).
- Full name, signature, position of the chief accountant as the person who checked the information in the document for all groups of inventory items (according to the sample).
The blank form is shown below:
And here is a ready-made example of filling:
Compilation instructions
The instruction with the filling rules was developed by the State Statistics Committee. The instruction provides for the following procedure:
- Prior to accounting, it is necessary to obtain an original receipt from each employee who is financially responsible for the goods. This receipt serves as the main document indicating how many inventory items are available in accordance with the data on balances.
- During accounting, each employee records the amount of goods, raw materials and other objects on paper or otherwise convenient form, after which all data are summarized at a meeting of the commission.
- The final figures are transferred to the inventory in printed form or handwritten. At the same time, it is important to understand that data is recorded only on serviceable items that have retained their presentation and equipment. If the value is damaged in whole or in part, has lost its presentation, it is recorded in other documents (for example, an act of damage to inventory).
- A document is drawn up in two identical original copies:
- one will be transferred to the accounting department - then the employees draw up a collation statement based on the inventory data;
- the other remains with the employee who is financially responsible (or with several persons at once, for which it may be necessary to draw up an additional number of copies).
- If later it is found that some values were not taken into account, it is allowed to enter them in the tabular section, indicating the same information (quantity, name, cost, and others). The rest of the columns should be left blank.
- If the accounting is carried out due to the fact that ownership is transferred to the shipped goods and materials, then the data in column 13 should be recalculated into the prices indicated in the contract with the counterparty.
NOTE. There should not be any corrections, corrections (including those with the inscription "Believe corrected"), blots, torn parts - all information on goods and materials must be correct and unambiguous.
How to create a file in 1C: step by step instructions
If the company continues to use the INV-3 form, you can draw up a document in in electronic format and then print. This significantly reduces the risk of errors, and it also becomes possible to correct the text without compiling a new document. The sequence of actions in the 1C program is as follows:
- In the menu, go to open the "Warehouse" tab, go to "Inventory", and then click on "Inventory of goods".
- Then press the button "Create".
- The financially responsible person is selected.
- Go to "Products", click "Fill", and then go to the balance in the warehouse.
- If the amount of inventory items in the accounting documents differs from the actual (in any direction), then it is necessary to register the actual data for each such product or other object.
- Then you need to enter all the information on the inventory and data on the commission of employees who participated in this procedure.
- Click "Swipe".
- Select "INV-3" and print the document.
Warehouse inventory is a necessary procedure for maintaining order and proper accounting of balances. With its help, you can not only manage sales, but also evaluate production efficiency. There are special organizations that, through outsourcing, can conduct an inventory clearly and without unnecessary red tape. It is quite possible to carry it out on your own, the main thing is to know general rules its implementation. The article discusses the order and conduct of inventory in the warehouse, what documents need to be prepared and how to draw up the results.
General inventory rules
Taking an inventory is a rather laborious and expensive undertaking. When carrying out it, it is worth taking into account the costs during working and non-working hours.
During office hours: (click to expand)
- at the time of its holding, the employees involved in it will not be able to fulfill their immediate duties;
- the shipment of goods to customers will be suspended, the collection of available balances into orders will be suspended;
- for the counting period, all purchases and receipts from suppliers are stopped.
Outside business hours:
- Anyone who goes out on a day off to carry out an inventory is paid at a double rate.
That is why no one really uses unscheduled checks. In this case, it will be more efficient to initially set up the work in such a way that automated accounting is carried out, and the employees are maximally trained and competent in the receipt and shipment of goods and materials.
General inventory rules:
- the presence of all members of the commission;
- actual calculation of goods and materials, and not from the words of materially responsible persons;
- by the beginning of the check, commodity reports with all attached documents on the movement of goods and materials and receipts from materially responsible persons must be provided;
- the results of the inventory are recorded in the inventory list and the inventory act.
Timing of inventory
It is carried out both in the form of a sudden inspection, and in the form of a planned inspection, the frequency of which is prescribed in the accounting policy of the organization. The difference between the former and the latter is that no time is allotted for the preparation of workers for it, the main goal is not so much to check the balances in warehouses, but to check the work of the employees themselves, their competence. Recommended frequency of inventory of goods and materials - at least once a month
Mandatory checks are carried out:
- once a year before submitting annual reports;
- when selling, buying or renting property;
- when reorganizing an enterprise;
- when changing materially responsible persons, including the foreman or the brigade as a whole;
- due to force majeure (fire, flood, damage to property, detection of theft, etc.);
- at the initiative (request) of one of the brigades.
Stages of inventory taking in the warehouse
Detailed instructions on the procedure for conducting an inventory are spelled out in the Methodological Guidelines for the Inventory of Property and Financial Liabilities. This procedure will be recognized as valid only if all the rules are met 100%.
It is advisable to divide the procedures into 3 stages:
Stages | Actions |
Preparatory | · The release of the order on the inventory and its timing (); · Creation of a commission and selection of its chairman; · The task of the latter to assess the front of the upcoming work, controls the sealing of the warehouse, checks whether the use of the available measuring equipment is correct; · Coordination of the types of property to be inspected and assignment of a person responsible from the commission to each of them; · Requesting receipts from materially responsible persons before the start of counting, etc. |
Account stage | · In fact, the presence of the property being checked in the warehouse is considered; Entry of results into inventory lists (form INV-3) |
Collocatory | Comparison of actual accounting data with accounting reports; · Identification of discrepancies and compilation of collation statements. |
Final | · Upon the fact of the inventory, its results are analyzed; · The perpetrators of incorrect accounting of the property of the enterprise are revealed. |
Who is on the Warehouse Inventory Commission?
The commission includes the following categories of workers: (click to expand)
- representatives of the organization's administration;
- accountant;
- economists;
- workers of other specialties if required by the correct inventory (technicians, engineers;
- internal audit staff;
- materially responsible persons;
- independent auditors (outsourcing).
The commission approved by the order of the management of the enterprise must be present throughout the entire audit in full. Otherwise, the inventory will be invalid.
Warehouse Inventory Results
Before starting the inventory, it is necessary to make sure that all documentation has been carried out by the accounting department and recorded in the appropriate accounting system. If a discrepancy is found at the stage of preparation for the audit, the data is brought to the attention of the accountant. The final action of the financially responsible persons is a receipt that everything is in order.
If the enterprise has a large warehouse or several warehouses, for the efficiency of work, counting (working) commissions are created at each site. Before work, all members of these commissions must undergo detailed instructions on the forthcoming work. If there is a random inventory taking place, it is necessary to ensure that the item to be checked is collected in one place. The results of all work are recorded in the inventory records with a pen.
The human factor can be minimized by applying automated system accounting: each product is assigned a barcode, reading it with a scanner, the commission immediately sees automatic analytics. At the same time, it is important to carefully monitor the conformity of the product and the name displayed in the system according to its barcode.
If damaged goods are found, with the aim of further writing them off and not being included in the inventory results, they are recorded in the TORG-16 form.
Bulk goods are checked by measuring the dimensions and comparing with similar information specified in the accompanying documents from the supplier of goods and materials.
If there are goods stored in intact packages, the quantity is counted in accordance with the labeling. As control check open several packages and see if the quantity in them corresponds to that indicated on the marking.
Goods arrival and departure at the warehouse during physical inventory
The movement of goods and materials during inventory will inevitably lead to confusion. Moreover, the movement is understood not only the acceptance and delivery of goods from the warehouse, but also its movement within the warehouse / warehouses. In fact, it is difficult to imagine a situation in which a normal manager wants to completely paralyze his business, even if for one day. Especially if the mode of operation is 7 days a week.
In practice, it is quite possible to ship the finished product taken into account during the audit to counterparties or to complete it in an order. Although this imposes a certain amount of risk in the correctness of the inventory, it minimizes your losses from downtime at the warehouse. It is important to take into account that goods and materials are shipped only with the written permission of the Chief Accountant. This group of goods is assigned an inventory label by. It records the number of goods and materials before and after shipment. After that, the inventory act for the shipped items is filled in (). Acceptance of goods and materials also takes place. This operation is recorded by the entire inventory commission in the form INV-3.
Capturing and reconciling inventory data
During the inventory, the following documents are filled in:
Actions | Form to fill |
Inventories actually available in the warehouse, recalculated by automated accounting or manually | |
The item is in stock but is on the way | |
Inventories on storage (listed for one, but actually located in another warehouse) | A separate inventory list with a list of such goods by |
Damaged, defective goods and goods to be written off | Accordingly, acts on, |
Comparison of actual inventory balances with automated accounting data |
If the last three have to be attributed rather to a non-standard situation, the INV-3 inventory list is the main document of any check. With its help, not only the actual number of balances in warehouses is recorded, but also subsequently a collation statement is drawn up on the discrepancy with the previously submitted accounting statements.
Upon completion of the audit, all members of the commission sign under its results in the inventory list. It is compiled in two copies: one for the accountant, the second for the financially responsible person. The latter, upon detection of an error in the document, bring them to the attention of the accountant and only after that give their written consent to the results of the check.
If, in the course of filling out the collation sheet, significant discrepancies are found, the goods should be recounted. Moreover, it is more correct to carry it out not by members of the commission, but by a group of people specially created for this. Any corrections in the completed forms must be made with the agreement of all members of the commission.
Registration of inventory results
As a result of the entire check, an inventory certificate is drawn up, where the actual inventory balances in the warehouse are displayed in actual and value terms.
To display all the available information, the accountant fills out a list by, where, for specific columns, they enter data on re-grading, surplus, shortage. The document is signed by all members of the commission. On the basis of it, you can subsequently recover losses from materially responsible persons. The results of the warehouse inventory are included in the reporting of the month in which it was carried out (as a rule, they are carried out at the close of the month).
Frequently Asked Questions About Warehouse Inventory
Question number 1. During the inventory, a mistake was made when filling out the inventory, is it necessary to redo the document?
No, not required. The line where the mistake was made is crossed out with a line, and the correct numbers are written over it. All documents where the error could distort the data are subject to similar corrections.
Question number 2. There are only 3 people on the staff, an accountant, a storekeeper and a warehouse manager. Will the results of the inventory be considered legal if the composition of the inventory commission consists of these three people?
No, they will not, since the materially responsible persons, which in this case is the storekeeper, cannot be a member of the commission.
Question number 3. Is the minimum required number of people on the commission for inventory of goods and materials established by regulatory enactments?
In the documents regulating the procedure for conducting an inventory, namely, the Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n ( ed. from 24.12.2010) "On approval of the Regulations for the maintenance of accounting and financial reporting in the Russian Federation" ( Registered in the Ministry of Justice of the Russian Federation on August 27, 1998 N 1598) and Order of the Ministry of Finance of the Russian Federation of 13.06.1995 N 49 ( ed. from 08.11.2010) “On Approval of the Methodological Guidelines for the Inventory of Property”, only the requirements for the positions held in the organization of those persons who are members of the commission are prescribed, there are no other instructions regarding the number.
Question number 4. In the course of the inventory, a shortage was found. They want to reimburse her on account of the deduction from the storekeeper, who was not notified of the inspection being carried out and was not personally present at her. Are these actions legal?
An inventory of a warehouse without the presence of a materially responsible person, in this case a storekeeper, is considered invalid, as well as its results. An exception is a personal refusal to participate in the audit.
Question number 5. The warehouse employee filed an application for dismissal, while the order was not issued and the audit necessary in this situation was not actually carried out, the transmission acceptance certificates were not drawn up, the shortage certificates were not signed. After a certain time, the employer makes claims for compensation for the identified losses during the inventory. Is there a possibility that the former employee will be obliged to pay arrears.
Since the employee no longer works in this organization, he is not a financially responsible person. The employer can go to court, but the chances of winning the case are slim.
Definition of inventory
In order to understand financial position organization and have a reliable idea of the property of the organization, an inventory is required.
Definition 1
Inventory is a certain sequence of practical actions to document the presence, condition and assessment of property and obligations of the organization in order to ensure the reliability of accounting and reporting data.
Inventory procedure and terms
Inventory is an accounting control function that helps to identify unreasonable decreases in the organization's capital. The inventory procedure is regulated by the Federal Law No. 402-FZ "On Accounting" and the Order of the Ministry of Finance of Russia No. 34n "On Approval of the Regulation on Accounting and Financial Reporting.
The organization must have a permanent inventory commission. If the volume of work is large enough, then inventory commissions are created. The composition of the commission should consist of specialists who must be present at the meeting. If the commission is incomplete, then these test results can be considered invalid. The commission may include: representatives of the administration, employees from the accounting department and other specialists of the organization. An important aspect thing is:
- the inventory commission should not include materially responsible persons, but they should be present during the check;
- the composition of the commission must be complete.
Mandatory inventory should be for:
- liquidation of the enterprise;
- change of leadership;
- detecting theft.
After the commission has been created, it is necessary to issue an order from the head. An order to conduct an inventory is mandatory. It is created according to the Unified form of order No. INV-22 approved by the State Statistics Committee of Russia (Resolution No. 88 of 18.08.1998). Despite the fact that the new law 402-FZ contains unified forms and they are not mandatory, the above form is more familiar to accountants.
The order states:
- composition of the commission;
- reason and timing of the inventory;
- what exactly is being taken into account.
Remark 1
When checking, it is necessary to take into account the compliance of the accrued amounts wages and other payments of the wage system. Also, the data on the worked hours are subject to verification, locally regulations the employer, the reason for the debt, if any, is determined. Syntactic and analytical accounting is checked.
The inventory must be carried out no earlier than October 1 before it will be compiled annual reporting organizations.
An inventory can be carried out once every three years, if the organization belongs to the library fund, then once every five years. Inventory in conditions Far north is carried out taking into account the period of the lowest balances. Before taking inventory, these features must be taken into account.
Inventory can be divided according to the coverage of the property into: full and partial. With a complete inventory, all objects of property and liabilities are subject, with partial one or more types of property or liabilities. On the basis of scheduled and sudden. Planned in specified period, unscheduled by the decision of the management.
In addition, there is an inventory of the obligations of the conduct: mandatory and proactive and by the method of conduct: natural and documentary.
Primary documents for inventory
According to No. PZ-10/2012, the Ministry of Finance indicated that from January 1, 2013 it is necessary to use the forms of primary documents established by the authorized bodies. This means that self-developed forms can raise questions from regulatory authorities. TO primary documents include:
- inventory of fixed assets of intangible assets;
- inventory of inventories, this also includes those that are accepted for safekeeping;
- inventory label;
- inventory certificates for the shipped inventory, deferred expenses;
- documents confirming the consumption of cash;
- acts on settlements with buyers, suppliers and other debtors and creditors;
- certificate on the act of inventory of settlements with buyers, suppliers and other debtors and creditors;
- an order to conduct an inventory;
- a statement with the results of the inventory.
According to the results of the inventory, inventories are drawn up. A certificate in the context of synthetic accounts is attached to the act. In lists, blank lines are crossed out. And the acts must be signed by all financially responsible persons and members of the commission. The revealed violations and discrepancies are registered in the accounting records.
Inventory is a rather complex and critical area in the work of an organization. Due to various accounting factors, various discrepancies may arise. This may be due to various kinds of errors associated with accounting or abuse by financially responsible persons.
Inventory function in ensuring the reliability of accounting data and identifying discrepancies in accounting. Inventory is essential for the correct determination of production costs, preventing theft and identifying abuse.
Remark 2
It is necessary to have a real idea of the regulatory framework and rules for the inventory process, analyze the inventory and the formation of its results in accounting, and also take into account the main mistakes in the inventory.
Today the interest of employers in a high-quality inventory is quite high. It allows you to form accounting statements according to all standards and rules.