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Inventory sheet (sample). Act of inventory of inventory items (form and sample)

This form of the inventory list is formed based on the results of the inventory of materially responsible persons of the organization for compliance with the actual availability and declared characteristics of fixed assets with accounting data. The inventory list is compiled in two copies and signed by members of the commission and materially responsible persons separately for each storage location. For fixed assets leased, the inventory is compiled in three copies separately for each lessor.

Blank form INV-1. Filling instructions

Form INV-1a. Inventory list of intangible assets

This form of the inventory is formed based on the results of the inventory of materially responsible persons of the organization for compliance with the actual presence of intangible assets with accounting data. When inventorying intangible assets, the presence of documents confirming the rights of the organization to use it and the correctness of its reflection in the balance sheet of the organization is checked. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons.

Form INV-1a. Filling instructions

Blank form INV-3. Inventory list of inventory items

This inventory form is formed based on the results of an inventory of inventory items in the organization's storage locations (in the account of materially responsible persons) for compliance with the actual availability of valuables with accounting data. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons. Appropriate acts are drawn up for the unsuitable or damaged materials and finished products identified during the inventory.

Blank form INV-3. Filling instructions

Blank form INV-10. Act of inventory of unfinished repairs of fixed assets

This form of the act is formed based on the results of an inventory of unfinished repairs of fixed assets (buildings, structures, machinery, equipment, etc.) for compliance with actual costs and accounting data. The inventory act is drawn up in two copies and signed by members of the commission and materially responsible persons. One copy is transferred to the accounting department, the other - to financially responsible persons.

Blank form INV-10. Filling instructions

Blank form INV-11. Act of inventory of deferred expenses

This form of the act is formed based on the results of an inventory of deferred expenses for compliance with actual costs, confirmed by primary accounting documents, with accounting data. The inventory act is drawn up in two copies and signed by the responsible members of the commission. One copy is transferred to the accounting department, the other remains in the commission.

Blank form INV-11. Filling instructions

Blank form INV-15. Act of inventory of cash

This form of the act is formed based on the results of the inventory of the organization's cash desk for compliance with the actual availability of funds, stamps, checkbooks, etc. with accounting information. The act is drawn up in two copies (except for the situation with the change of financially responsible persons) and signed by all members of the commission and persons responsible for the safety of valuables.

Blank form INV-15. Filling instructions

Blank form INV-16. Inventory list of securities and forms of documents of strict accountability

This form of the inventory list is formed based on the results of the inventory of materially responsible persons of the organization for compliance with the actual availability, securities and forms of documents of strict accountability with accounting data. The inventory is drawn up in two copies and signed by members of the inventory commission and materially responsible persons. When changing financially responsible persons, the inventory is compiled in triplicate.

Blank form INV-16. Filling instructions

Blank form INV-17. Act of inventory of settlements with buyers, suppliers and other debtors and creditors

This form of the act is formed based on the results of an inventory of settlements with buyers, suppliers and other debtors and creditors for compliance with the actual receivables and payables, confirmed by primary accounting documents, and accounting data. The inventory act is drawn up in two copies and signed by the members of the commission. One copy is transferred to the accounting department, the other remains in the commission.

Blank form INV-17. Filling instructions

Blank form INV-18. Comparative statement of the results of the inventory of fixed assets

This form of the collation statement is formed to reflect the results of the inventory of fixed assets and intangible assets for which deviations from accounting data are revealed. The collation statement is drawn up in two copies by the accountant. One copy is kept in the accounting department, the second is transferred to the financially responsible person.

Blank form INV-18. Filling instructions

Blank form INV-19. Comparative statement of the results of the inventory of inventory items

The collation sheet in the INV-19 form is formed to reflect the results of the inventory of inventory items for which deviations of actual indicators (quantity, amount) from accounting data are revealed. The collation statement is drawn up in two copies by the accountant. One copy is kept in the accounting department, the second is transferred to the financially responsible person.

Blank form INV-19. Filling instructions

Blank form INV-22. Inventory Order

An order in the INV-22 form is a written assignment specifying the content, scope, procedure and timing of the inventory of the object being checked, as well as the personal composition of the inventory commission. The order is signed by the head of the organization and handed over to the chairman of the inventory commission.

Blank form INV-22. Filling instructions

Blank form INV-23. Journal of control over the execution of orders for inventory

The journal in the form of INV-23 is used for registration of inventories and control checks of the correctness of the inventory. This journal registers inventory orders drawn up in the form of INV-22

Blank form INV-23. Filling instructions

Blank form INV-24. Act on the control verification of the correctness of the inventory of valuables

The results of the control checks of the correctness of the inventory are drawn up by an act in the form of INV-24 and are recorded in the Journal of control checks of the correctness of the inventory in the form of INV-25

Blank form INV-24. Filling instructions

Blank form INV-25. The log of control checks of the correctness of the inventory

This journal records the results of control checks of the correctness of the inventory, drawn up by acts in the form of INV-24

Based on the results of the inventory, organizations must document its results. This is done with the help of special acts and inventories. In this regard, persons responsible for carrying out inventories should know what a sample of filling out an act on the results of an inventory looks like.

If, during the audit, the commission revealed a shortage or surplus, it will need to generate a statement of discrepancies. It needs to be formed only for those assets for which there are discrepancies with accounting information.

Already on the basis of this statement, an act is formed on the results of the inventory of form 0504835. The chairman and all members of the commission must put their signatures on the act. It must also be certified by the manager of the company. An act on the results of the inspection must be drawn up for each employee who is liable, who has a surplus or shortage.

The procedure for drawing up an act based on the results of the inventory

When drafting an act, the following points should be taken into account:

  • The act is drawn up by the inventory commission. It must be signed by all members of the commission, there must be at least two of them.
  • The official form of the act was established by legislation. However, the organization has the right to develop its own form of act.
  • At the beginning of the document, the reason for its issuance should be indicated.
  • It is mandatory to indicate the chairman of the commission, as well as all its members (they are written in alphabetical order).
  • It is necessary to clearly describe all the events that led to the formation of the act.
  • Based on the results of the inventory, it will be necessary to draw conclusions and put forward recommendations.
  • The final act of the inventory must be approved by the manager of the company.

The procedure for issuing an act

Since the act is the result of a check, its development is preceded by an order. The head of the organization is obliged to issue an order on the appointment of an inventory commission. It can include any employees of the company, except mat. responsible employees.

You can learn more about the inventory commission, as well as see a sample order for its appointment at.

Primary documents for accounting for the results of the inventory are used to verify the completeness and reliability of accounting in the course of a complete or partial inventory of the property and financial assets of the enterprise. On the basis of these documents, the inventory commission determines how much the content of accounting data and primary documents corresponds to the actual value of the property.

The main normative acts regulating the procedure for conducting an inventory are:

    Accounting Law;

    Regulation on accounting;

    Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter - the Guidelines for the inventory).

In accordance with these documents, as well as Decree N 835, for the execution of primary documents compiled during the inventory, it is necessary to use standard interdepartmental forms of primary accounting documentation approved by the State Statistics Committee of Russia.

Decree N 88 introduced the following forms to document the results of the inventory:

N INV-1 "Inventory list of fixed assets";

N INV-1a "Inventory list of intangible assets";

N INV-2 "Inventory label";

N INV-3 "Inventory list of inventory items";

N INV-4 "The act of inventory of inventory items shipped";

N INV-5 "Inventory list of inventory items accepted for safekeeping";

N INV-6 "Act of inventory of payments for inventory items in transit";

N INV-8 "The act of inventory of precious metals and products from them";

N INV-8a "Inventory list of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments and other products";

N INV-9 "The act of inventory of precious stones, natural diamonds and products from them";

N INV-10 "Inventory act of unfinished repairs of fixed assets";

N INV-11 "Inventory act of expenses of future periods";

N INV-15 "Cash Inventory Act";

N INV-16 "Inventory list of securities and forms of documents of strict accountability";

N INV-17 "Inventory act of settlements with buyers, suppliers and other debtors and creditors";

Annex to form N INV-17 "Reference to the act of inventory of settlements with buyers, suppliers and other debtors and creditors";

N INV-18 "Comparison sheet of the results of the inventory of fixed assets, intangible assets";

N INV-19 "Comparison sheet of the results of the inventory of inventory items";

N INV-22 "Order (decree, order) on the inventory";

N INV-23 "Journal of control over the implementation of orders (decrees, instructions) on the inventory";

N INV-24 "Act on the control verification of the correctness of the inventory of values";

N INV-25 "Journal of accounting for control checks of the correctness of the inventory";

N INV-26 "Statement of accounting for the results identified by the inventory."

Since January 1, 2001, the unified form N INV-26 has been somewhat modified by the Decree of the State Statistics Committee of Russia dated March 27, 2000 N 26.

Forms N INV-1-INV-19 are required primary documents. On their basis, the results of the inventory are reflected in accounting. The procedure and features of filling out each of these forms will be discussed in detail below. Forms N INV-22-INV-26 are used for the proper organization of the inventory process itself and for monitoring the correctness of its implementation. They are quite simple in design, so we will not describe each of them in detail.

In accordance with the Guidelines for the inventory, the inventory is carried out in several stages. At each stage, relevant primary documents are compiled. At the same time, an inventory order is first issued (form N INV-22), which is recorded in the register of control over the implementation of orders to conduct an inventory (form N INV-23). Then inventory lists or acts are filled out, in which information is entered on the actual availability of property and the reality of recorded financial obligations (forms N INV-1, INV-1a, INV-2, INV-3, etc.). The next step in the course of the inventory is to compare the results identified during the audit with the data reflected in the accounts of accounting. At the same time, to reflect the results of the inventory of fixed assets, intangible assets, inventory items, finished products and other material assets, collation statements are compiled (forms N INV-18, INV-19). To formalize the results of an inventory of unfinished repairs of fixed assets, deferred expenses, the availability of funds, securities and forms of strict reporting documents, single registers can be used that combine the indicators of inventory lists (acts) and collation statements (forms N INV-10, INV- 11, INV-15, INV-16). At the end of the inventory, control checks of the correctness of its implementation can be carried out. The results of such checks are documented in an act (form N INV-24) and recorded in the register of control checks of the correctness of the inventory (form N INV-25). At the last stage, the results of the inventories conducted in the reporting year are summarized in the statement of results identified by the inventory (Form N INV-26).

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 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 06.12.2011 No. 402-FZ). These actions are performed in order to reflect the real facts in the annual balance sheet.

The assets of the company, its liabilities, sources of financing, accounts payable and receivable, other operations related to income and expenses are subject to inventory. Reconciliation of the existence of property and liabilities can be either voluntary or mandatory. And if the activities for voluntary verification of the availability of assets are determined by the organizations themselves, then the conduct of mandatory inventories is enshrined in law - clause 27 of the Regulation on accounting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n.

The following facts may serve as grounds for a mandatory audit:

  • change of financially responsible persons;
  • transfer of property under lease, sale and purchase agreements;
  • identification of facts of damage and theft;
  • under force majeure circumstances;
  • upcoming liquidation or reorganization;
  • forthcoming accounting;
  • other circumstances in accordance with the law.

How to draw up an act of inventory of fixed assets

Reconciliation of the actual availability of property must be carried out for all objects of the company, including fixed assets. For these purposes, an order is issued to conduct an inventory, appropriate commissions are created, consisting of employees of the enterprise. The actual data are recorded in the inventory list of fixed assets, which can be drawn up according to the unified form INV-1.

It is 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 financially responsible persons, makes a decision on further actions.

About the INV-18 form, see the material "Unified form No. INV-18 - form and sample" .

The results of data discrepancy are reflected in accounting as follows:

  • surpluses are capitalized at market value;
  • the amounts of shortages within the limits of the norms are written off to the expenses of the organization, in the presence of excess indicators - at the expense of the guilty persons.

Legal entities that do not conduct an inventory before compiling 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.

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This form is used to reflect the data on the actual availability of inventory items (inventory, finished products, goods, other stocks, etc.) in places of storage and at all stages of their movement in the organization.

The unified form No. INV-3 was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

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How to fill out the INV-3 form correctly

The upper part of the inventory includes a receipt, which is taken from each of the employees responsible for the inventory.

Each individual name of the material is entered in the inventory indicating the type, group, article, quantity or other necessary information.

The actual availability of materials is determined by recalculation, weighing, measurement.

The inventory is drawn up in duplicate and signed by the responsible persons of the commission and financially responsible persons. One copy is sent to the accounting department for compiling a collation statement, the other remains with the financially responsible person (warehouse worker).

The inventory is compiled for each section, department, workshop of the enterprise separately, according to the distribution of structural units to a specific responsible person (or group of persons).

Before the very beginning of the inventory process, a corresponding receipt is taken from each of the financially responsible persons, which must be included in the heading of INV-3. In the event that devices, equipment unsuitable for further operation, damaged or defective materials, as well as completely finished products that were not previously accounted for, are found, an act of write-off (or inclusion in the statement, if we are talking about finished products) is drawn up.

In the event that the statement is filled in automatically, filling in the first 9 columns is not required. INV-3 is issued with fields already filled in on a machine or paper carrier. The inclusion of materials and equipment not reflected in the list is carried out on the spot, after drawing up the appropriate protocol and evaluation.

An important condition for filling out the inventory list is the exact indication of all equipment numbers, as well as their technical condition. Numbering errors should not be allowed. After compiling the inventory, the data received from all structural divisions are summarized in a general statement.

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