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How to take inventory and document it. Sample act of inventory of inventory items

Making an inventory report correctly is not an easy task. On the one hand, the procedure for carrying out the inventory procedure and approximate forms of acts are enshrined in legislation. This is the order of the Ministry of Finance No. 49 dated 06/13/1995 "On approval of the Guidelines for the inventory of property and financial obligations", Resolution of the State Statistics Committee of Russia dated 08/18/1998 No. 88. Inventory issues are also covered by the order of the Ministry of Finance of the Russian Federation dated 07/29/1998. No. 34n (on accounting and reporting).

In this article, we will talk about the main nuances of drawing up an act based on the results of the inventory, because such a document is also the basis for bringing employees to liability.

An example of an inventory act

SoyuzPromTeh Limited Liability Company

Separate subdivision in Novokuznetsk

Basis for the inventory: order No. 49 of 07/06/2017.

Inventory start date: 07/07/2017

End date of inventory: 07/07/2017

Date of drawing up the act: 07/07/2017

RECEIPT

By the beginning of the inventory, all expenditure and receipt documents for cash were handed over to the accounting department and all cash, various valuables and documents that came under my responsibility were credited, and the retired ones were written off as expenses.

Financially responsible person: cashier Parkhomenko Ekaterina Vladimirovna

The act was drawn up by the commission, which established the following:

1) cash 42,000 rubles. 37 kop.

2) stamps - rub. - cop.

3) securities - rub. - cop.

4) - rub. - cop.

Total actual availability in the amount of 42,000 rubles. 37 kop.

_forty two thousand rub. ____ kop.

According to the credentials in the amount of 44,000 rubles. 00 kop.

__forty four thousand _rub. ____ kop.

Inventory results: surplus ___ – ___ rub. _ – __ kop.

shortage __ 1999 ___ rub. _ 63 _ cop.

Last numbers of cash orders:

receipt number ___ 121 _____,

Consumable No. ___ 137 ________

Commission Chairman:

Deputy Executive Director Polischuk P.R.

Commission members:

chief accountant Prokopenko M.V.

Deputy Head of the Human Resources Department Dontsova V.S.

senior specialist of the financial department Raskopova D.V.

I confirm that the funds listed in the act are in my custody. Financially responsible person: cashier Parkhomenko E.V. July 07, 2017

Explanation of the reasons for the surplus or shortage: inattention.

Financially responsible person cashier Parkhomenko E.V.

Decision of the head of the organization: to appoint

General Director Surtaeva U.P.

When is an inventory report made?

Many managers assume that they have the right to conduct or not to conduct an inventory of their own free will. This is not entirely true. In accordance with the norms of the current legislation of the Russian Federation, such a procedure is mandatory in the following cases:

  • before the preparation of annual financial statements, while an inventory of fixed assets can be carried out once every 3 years, library funds - once every 5 years
  • when the organization transfers property for rent, redemption, sale
  • when changing financially responsible persons (, etc.)
  • detection of theft, abuse or damage to property
  • in case of reorganization (change of legal form) or liquidation of the organization
  • in case of fire, natural disaster and other emergencies
  • if the organization has introduced collective (team) responsibility, then an inventory is required to be carried out when the head of such a team changes, when more than 50% of its members leave the team, at the request of one or more members.

In addition to these cases, the inventory is carried out at the discretion of the head. The purpose of the event is to identify the actual availability of property and compare it with accounting data. At the same time, when changing financially responsible persons, in addition to the Inventory Act, an act of acceptance and transfer of the entrusted property is drawn up.

What property is subject to inventory? Fixed assets, financial investments, finished products, goods, intangible assets, cash and other financial assets, credits, loans and reserves.

How to draw up an inventory

The procedure is carried out by decision of the head of the commission, the composition of which is mandatory approved by the order. The composition of such a commission, as a rule, is permanent. It includes representatives of the administration of the organization, accounting, economists, technicians, etc., incl. it is possible to involve independent audit organizations. The absence of at least one member of the commission during the inventory may become the basis for invalidating its results.

Depending on the purpose of the inventory, whether it is planned or unscheduled, inventory acts can have a different form and content: cash inventory act, inventory act of shipped goods, etc. The form of each such act of approval by order of the Ministry of Finance of the Russian Federation. Such forms are exemplary, but very convenient for use.

The inventory act is drawn up in at least 2 copies, no erasures, corrections and blots are allowed. The actual availability of property is carried out exclusively with the participation of financially responsible persons, from whom explanations may be requested during the procedure.

The document must be signed by all members of the commission and a financially responsible person who, at the end of the inventory act, gives a receipt that there are no claims against the members of the commission.

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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 assessment.

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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In order to find out whether the actual amount of inventory, non-current assets, money or securities corresponds to the one declared in the accounting of the organization, firms initiate recalculations at the intervals established by them. To conduct audits, a special commission is appointed, which, based on the results of the work done, draws up a special document - an inventory act. It systematizes the results and conclusions of the audit. Based on it, if necessary, changes are made to the accounting program.

Inventory is the process of recalculating the values ​​of an organization to match the actual availability and accounting data. At the same time, additional tasks are carried out for this purpose: the conditions for storing stocks, compliance with operating techniques are clarified, obsolete, unnecessary goods and materials are identified.

The audit process requires strict regulation. First, a resolution is issued, an inventory order (INV-22), which specifies the type of values ​​​​to be recalculated, the composition of the commission, and the timing of the control event. Guided by the provisions of this paper, employees begin work, and its results are fixed in documents, the forms of which are approved by law.

The forms of primary accounting documentation for accounting are approved by the Resolution of the State Statistics Committee No. 88. There are many forms, the choice of which is determined by the type of assets being converted. For example, the following forms of INV are possible:

  • INV-1 and 1a are samples designed to record the results of the recalculation of non-current assets (FA and intangible assets).
  • INV-4 - a list of inventory balances in warehouses.
  • INV-4 - the results of the recalculation of goods transferred to buyers.
  • INV-5 - an inventory of the results of checking products that are in the custody of the organization.
  • INV-8 - the results of the revision of products made of precious metals, etc.

In total, the INV forms include 21 positions, from which the company must choose one that is most suitable for a particular case. For example, the inventory label INV-2 is used by organizations that have so much inventory that they cannot be counted in a day. This is an intermediate document that records the results of one cycle of work.

If the verification data and the information entered in the accounting program did not agree, an inventory act INV-19 is drawn up - a collation sheet. It fixes those positions for which discrepancies are observed.

Companies have the right to choose which form to use: a unified form or their own, developed taking into account legal requirements. Practice shows that the preference for the second path is given less often, because. standard options are convenient and simple for practical use.

Rules for filling out the INV-3 form

In practice, the most popular form of those presented in the order of the State Statistics Committee is INV-3. It is dedicated to the results of counting inventory items that are physically located in the organization: in a warehouse and other places of movement of values.

The form of the act consists of two elements: the title page and the main part. A ready-made inventory form can be found on the Internet. If necessary, you can remake it "for yourself", keeping all the required fields.

The header contains the following information:

  • name of the company and indication of the department where the audit is carried out;
  • timing of the inventory;
  • No. and date of the order regulating the event;
  • type of recalculated values;
  • receipts of financially responsible persons in creating conditions for the audit.

The main part of the document is a table containing the following information:

  • name of goods and materials;
  • inventory number, nomenclature code;
  • accounting account, where values ​​are reflected;
  • their actual number;
  • price and estimated cost;
  • the total number of units, serial numbers and total cost;
  • signatures of all authorized persons.

If the organization resorts to a control check of the correctness of the inventory of values, the signature of the post-controller, his full name, position and date of recalculation are put at the bottom of the document.

The document is drawn up in two equivalent copies: the 1st copy is transferred to the accounting department for verification, the 2nd copy - to the storekeepers of the company.

How are the results of the inventory of non-current assets reflected?

Demanded primary documents used during the inventory are forms INV-1 and INV-1a. They are devoted to the revision of non-current assets: tangible and intangible. Recalculation is usually made before the annual balance sheet, before the upcoming reorganization of the company or the sale of the business. You can find an example of filling out these forms in free access on the websites of information and legal systems.

The current rules require that documents are prepared separately for the organization's own and leased (leased) property.

The rules for filling out the inventory document are similar to the principles for preparing the INV-3 form. The description states:

  • serial number of the OS object;
  • its name;
  • year of issue (purchase, completion of construction);
  • inventory and serial numbers, object passport number;
  • actual availability (according to auditors and accounting).

If we are talking about leased property, the table is filled in the same way, but data is written in three additional columns: name, date and number of the document on the basis of which the values ​​are with the organization.

You can download the form for fixed assets on the Internet, it is allowed to develop your own sample that does not contradict the requirements of the law. The inventory document must be signed by auditors and financially responsible persons.

How to fix intermediate totals of inventory?

If the audit does not fit in one day, a special inventory act is drawn up to fix the intermediate results - INV-2. It is necessary for organizations with a large number of goods in stock. The document states:

  • location of the recounted valuables (number of the cell, rack, etc.);
  • characteristics of goods and materials (brand, article);
  • the number of units of goods and materials located at a specific "address".

You can download INV-2 forms on accounting websites. The document is prepared in one copy, signed by a member of the commission and responsible for storage, left where the goods and materials named in it are physically located.

How to make a reconciliation statement?

A special inventory act is a collation sheet. Instructions for filling out, a form - all this can be found on the websites of information and legal systems. This is a logical continuation of the INV-3 and INV-1 forms, if these papers have demonstrated discrepancies between accounting and the real state of affairs.

The reconciliation statement is compiled according to the following scheme:

  • information about the organization (name, structural unit where the audit was carried out);
  • number and date of the inventory order;
  • the timing of the check;
  • tabular form indicating "inconsistencies";
  • signatures of the accountant and the person responsible for storing valuables.

The statement is formed in two equivalent copies. It is used when checking the correctness of the inventory of valuables and eliminating errors in current accounting.

An inventory act is a document drawn up in accordance with the provisions of the law and fixing the results of the audit. Its form varies depending on the type of values ​​​​recalculated and the characteristics of the situation, but the obligation to compile it always remains with the company.

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Not only commercial companies, but also government agencies and organizations are required to conduct an inventory. Bodies of state power, local self-government, management of state non-budgetary funds, state and municipal institutions, as well as some other legal entities exercising the budgetary powers of recipients of budgetary funds, use special forms of accounting documents to draw up the results of the inventory. They are approved by the Order of the Ministry of Finance No. 52n dated 30.03.2015.

The organizations and authorities listed above use special forms of inventory records, draw up a statement of discrepancies and an act on the results of the inventory. An example of filling out the latter is given below.

The form of the act on the results of the inventory

Registration of inventory results in authorities and institutions

The procedure for conducting an inventory in government bodies and institutions is in many respects similar to the procedure for conducting an inventory in commercial organizations. An order is issued by which an inventory commission is appointed, preparatory measures are taken, responsible persons give receipts that the property assigned to them has been written off or credited, an inventory is carried out on the appointed day in the presence of all members of the commission and responsible persons.

But the inventory results are documented in other documents.

Document type Inventory object Form Code
inventory list securities 0504081
cash account balances 0504082
debts on credits, loans (loans) 0504083
BSO and monetary documents 0504086
cash 0504088
settlements with buyers, suppliers and other debtors and creditors 0504089
receipts calculations 0504091
Inventory list (collation sheet) objects of non-financial assets 0504087
strict reporting forms and monetary documents 0504086
Statement of discrepancies based on inventory results 0504092
Act on the results of the inventory 0504835

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

According to the guidelines approved by order 52n, form No. 0504835 "Inventory results report" is drawn up on the basis of inventory records (collation sheets). This document includes three parts:

  • header, where the name and code of the document, the date of the document and the name of the economic entity that compiled it are indicated;
  • informative, which reflects information about the inventory (the composition of the commission, objects, time of verification and inventory results);
  • drawing up, which contains the signatures of the members of the inventory commission with a transcript and an indication of the positions.

The act is drawn up by the inventory commission and signed by all its members, after which it is submitted for approval to the head of the relevant institution or body.

If, as a result of the audit, discrepancies were established between the accounting data and the actual state of the property, calculations, then the act on the results of the inventory must contain an application in the form of a statement of discrepancies (form 0504092). This statement shows the surpluses and shortages identified for the relevant accounting object in their value and quantity terms.

As an example, we have prepared an act based on the results of the inventory.

A sample of filling out an act on the results of the inventory

As in any company, inventories are periodically carried out in public sector institutions. To formalize the results obtained, specialized forms of documents are used, used in accordance with the order of the Ministry of Finance No. 52n dated March 30, 2015. We learn about the features of one of them - the form 0504835 "Inventory Results Act" from this publication.

When the act on the results of the inventory is applied f. 0504835

The algorithm for carrying out an inventory of assets is identical for commercial companies, government agencies, and state institutions. It happens in stages, in the following order:

  • by order of the institution, the head appoints an inventory commission;
  • preparations are being made for the event (the necessary primary documents for the receipt and expenditure of assets are drawn up, accounting balances are added up);
  • accountable persons draw up receipts-confirmation of the presence of property in custody;
  • on the day appointed by the order, an inventory is carried out. The participation of the commission in its entirety and the presence of accountable persons is necessary.

Compliance with the listed steps is mandatory, since ignoring any of them may lead to a protest of the results. Only the forms of inventories by types of property differ from the general procedure for registration, and the results of the inventory are drawn up by an act of form 0504835.

Act on the results of the inventory: design features

Form No. 0504835 is compiled on the basis of completed inventory lists. The act consists of three parts:

  • title with the name and code of the document, the name of the subject that issued the act, the date of compilation;
  • the content part, where the block of information about the inventory carried out is recorded. It lists the members of the commission, the objects of verification and its results;
  • the formal part, i.e. the signatures of the members of the inventory commission with a transcript of the signatures and an indication of the positions.

The completed document is submitted for approval to the head of the institution or government agency. Act on the results of the inventory – a fairly convenient and understandable form that summarizes the results obtained.

Act on the results of the inventory: sample filling

Inventory lists are compiled for accountable persons, areas and accounting accounts. That is, if one employee, being a financially responsible person, is responsible, for example, for the safety of non-financial assets (inventory and materials) in a warehouse and in operation, then inventory lists are compiled separately for each section, and the results of the check are combined in an act on the results of the inventory, an example of filling which we present to the attention of the reader. If there are no discrepancies between the credentials and the actual presence of the verification carried out, then the act of form 0504835 is drawn up on the basis of inventories.

If, during the audit, discrepancies were found between the availability of property and accounting data, then a statement of discrepancies (f-ma 0504092) attached to the corresponding inventory is attached to the act on the results of the inventory. It demonstrates the identified discrepancies for each position, establishing surpluses and shortages in quantitative monetary terms. And in this case, in addition to the inventories, the results of the statement must be included in the act. We offer an example of filling out a document:

The completed act is signed by the members of the commission, and approved by the management. On the facts of discrepancies, the responsible person writes an explanatory note, which is also attached to the act. Depending on the established results, the manager makes a decision: surpluses are accounted for, and shortages, as a rule, are recovered from the guilty persons.