Inventory list of inventory items: sample. Act of inventory of inventory items (form and sample)

The presence of assets in the enterprise is controlled during the inventory. Goods, cash, stocks and other fixed assets can serve as objects of verification. The inventory sheet reflects the results of the audit. The enterprises use the unified form INV-26. Consider next a sample of filling out an inventory sheet.

Revision overview

In order to confirm the presence of assets listed at the enterprise according to the documents, to check the condition of the property, an inventory is carried out. It also assesses the quality of storage of objects. Timely inventory helps prevent damage to material assets. In practice, cases of abuse of authority by financially responsible persons, theft of objects are not uncommon. Individual assets are subject to natural deterioration or shrinkage.

These factors influence the actual number fixed assets. Inventory sheet, formed based on the results of the audit, allows you to identify discrepancies between the information in the accounting documentation and the actual state of the assets.

At enterprises, as a rule, several unified forms are used to reflect the results of the audit. It could be collation sheet, inventory list, act, etc.

General information about the shortcomings and surpluses of assets identified during the audit is entered into the INV-26 form. When conducting audits, it is the responsibility of the responsible persons. This requirement is confirmed in the Methodological Instructions of the Ministry of Finance, approved by the order of the department No. 49 of 1995.

Meanwhile, the form of which was developed by the State Statistics Committee is not a mandatory form. The enterprise can independently create a document, taking into account the specifics of the activity. However, in the form inventory list in any case, the mandatory details established by GOST must be present.

Document structure

Regardless of which form inventory list used at the enterprise (developed by the organization independently or approved by the State Statistics Committee), it must contain:

• Accounts.
• Information about discrepancies identified during the audit. They are indicated in monetary terms.
• Information about the cost of damaged materials and goods.
• Information about regrading, write-off, detected losses due to the fault of financially responsible employees. These data are indicated in rubles.

Design nuances

The inventory list should contain information about the enterprise itself, which is being audited. If the check is performed in a separate subdivision (workshop, department), its name is also indicated.

The statement should contain information not only separately for each account, but also general data on the amounts of identified surpluses or shortages. According to the final result, the information in the financial statements is adjusted.

The information reflected in the statement must be confirmed by the signatures of responsible employees, the head, members of the audit commission.

Document value

The actual state of assets in the enterprise should, in fact, confirm the information in accounting documents. For this, in fact, an inventory sheet is formed.

The form reflects information about all audits performed during the year. Based on this information, the causes of deviations are identified, the perpetrators are identified, and measures are taken to prevent similar situations in the future.

Comparison statements

If during the inventory discrepancies are revealed between the information reflected in the accounting documents and the actual state of the objects, a document is drawn up in the form of INV-18 or INV-19. The first statement is used for intangible assets and fixed assets, the second - for inventory items.

Collation statements are drawn up in 2 copies. One must remain in the accounting department, the second is transferred to the materially responsible employee.

Separately, collation statements are compiled for property that does not belong to the enterprise, but is taken into account in accounting documents. It includes, in particular, leased or accepted for storage facilities.

Reflection of surpluses and shortages

The rules for processing the results of the audit are regulated in the 5th section of the Order of the Ministry of Finance No. 49 of 1995. In accordance with the established procedure, the surplus identified during the inventory process is accounted for and included in the financial results.

If shortages are found within the norms of attrition, the accountant writes them off as production costs. The norms are determined for different types of products by authorized departments and ministries. It is worth saying that many of them were installed back in Soviet times, but they continue to be used today.

For tax purposes, losses from damage or shortages within the limits of loss rates are included in expenses. The corresponding provision is enshrined in subparagraph 2 7 of paragraph 254 of Article NK.

Collection features

Shortfalls in excess of the established norms of attrition are recorded for the guilty employees and must be compensated by them. Excess shortages may be included in production costs if it was not possible to identify the perpetrators or the recovery was refused.

In any case, the facts must be supported by documents. If, for example, it was refused to satisfy the claims for the recovery of the losses caused to the enterprise from the perpetrators, the court decision or the decision of the investigating body serves as evidence of this.

Offset regrading

Regulations allow offsetting shortages and surpluses. However, certain conditions must be met for this to happen. Offsetting by sorting is allowed:

• For one period.
• For shortages / surpluses from one financially responsible person.
• One type of inventory items.
• In an equal amount.

Finally

The inventory list is considered one of the most important documents in the enterprise. It is necessary to ensure continuous monitoring of the state of inventory.

All property and all types of financial obligations of the organization are subject to inventory in order to determine the actual presence and condition of the organization's property, compare the actual data on the presence of property with accounting data, and also to verify the completeness of the reflection in the accounting of obligations on a certain date (clause 1.3, clause 1.4 Order of the Ministry of Finance of the Russian Federation dated 13.06.1995 N 49).

To draw up the results of the audit, the forms of primary documents for accounting for the results of the inventory are used (clause 2.14 of the Order of the Ministry of Finance of the Russian Federation dated 13.06.1995 N 49). One of these primary accounting documents is the inventory sheet. The inventory sheet is compiled based on the results of an audit of the company's property and is intended to reflect the actual and accounting amount of property for each item, indicating its value on a certain date.

If the actual quantity of the property being checked does not match the accounting data, a collation statement is drawn up, which indicates the surpluses or shortcomings of this property (Order of the Ministry of Finance of the Russian Federation dated 13.06.1995 N 49).

Inventory sheet in 2019

Forms of accounting documents (inventory lists, statements, inventory acts, etc.) to reflect the results of the inventory of fixed assets, intangible assets, inventory and other property were approved by the Decree of the State Statistics Committee of the Russian Federation dated 18.08.1998 N 88.

However, starting from January 1, 2013, organizations can independently develop an inventory sheet form indicating all the required details in it, fixing this form in their accounting policy (Information of the Ministry of Finance of Russia N PZ-10/2012).

Also, the company can use unified forms of inventory sheets, finalizing them taking into account the requirements for mandatory details provided for in paragraph 2 of Art. 9 of the Law of December 6, 2011 No. 402-FZ. The modified form of the inventory sheet will also need to be fixed in the accounting policy of the organization for accounting purposes (

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 establishes how much the content of accounting data and primary documents corresponds to the actual value of the property.

The album of unified forms of primary accounting documentation was developed by NIPIstatinform of the Goskomstat of Russia on the basis of Decree of the Government of the Russian Federation of July 8, 1997 No. 835. The forms of primary accounting documentation were agreed with the Ministry of Finance of Russia, the Ministry of Economy of Russia, the Central Bank of the Russian Federation and approved by the Decree of the Goskomstat of Russia of August 18, 1998 city ​​No. 88.

Maintaining primary accounting according to unified forms of primary accounting documentation applies to legal entities of all organizational and legal forms and forms of ownership operating in sectors of the economy.

List of forms of primary accounting documentation

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).

inventory list- a document reflecting 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 inventory was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

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.

It is used for registration of inventory data of fixed assets (buildings, structures, transmission devices of machines and equipment, vehicles, tools, computers, production and household inventory, etc.). The names of the inventory items, their quantity and price are shown in the inventory lists or acts (at least in two copies signed by all members of the commission and financially responsible persons) according to the nomenclature and in units of measurement accepted in accounting. Financially responsible persons confirm on each inventory that they have no claims against the commission and that they have accepted the checked values ​​for storage

One copy is transferred to the accounting department for compiling a collation statement, and the second remains with the financially responsible person (s). Prior to the start of the inventory, a receipt is taken from each person or group of persons responsible for the safety of valuables. The receipt is included in the header of the form. In the inventory, the responsible person of the commission fills in the column on the actual availability of objects. When identifying objects that are not reflected in the accounting, as well as objects for which there is no data characterizing them, the responsible persons of the commission must include the missing information and technical indicators for these objects in the inventory list. According to the decision of the inventory commission, these objects must be capitalized. In this case, their initial cost is determined taking into account market prices, and the amount of depreciation is determined according to the technical condition of the objects with the obligatory execution of the relevant acts. Inventories are compiled separately for groups of fixed assets (industrial and non-industrial purposes). For fixed assets leased, the inventory is drawn up in three copies separately for each lessor, indicating the lease term. One copy of the inventory list is sent to the landlord.

In case of detection of damage, breakage and scrap of inventory items, the inventory commission draws up an act in which the nature, degree, causes of damage and the persons responsible for it are indicated, and together with a written explanation of materially responsible persons, they are submitted for consideration.

The completed inventory lists are handed over to the accounting department, where they are checked and the actual availability of funds is compared with accounting data. The results of the comparison are recorded in the collation sheet. It indicates the actual availability of funds according to inventory data, the availability of funds according to accounting data and the results of the comparison - surplus or shortage.

To begin with, let's deal with the question of how companies inventory fixed assets and inventory items. First of all, an appropriate order is issued. A unified form No. INV-22, a form according to OKUD 0317018, has been developed for it. It contains the following information:

• name of company;
• structural subdivision;
• composition of the inventory commission;
• list of audited liabilities, property and fixed assets;
• time and place of inventory;
• basis for inventory.

The inventory is subject to both fixed assets and assets owned by the organization, and fixed assets that had to be rented.

The list is compiled in two copies. The first is for the accounting service to compile a collation statement (if there are discrepancies with accounting). The second is for a materially responsible person (MOL).

When changing the financially responsible person, the inventory is compiled in triplicate.

Prior to the start of the procedure, a financially responsible person receives a receipt that all documents have been submitted to the accounting department, therefore, they have been taken into account or written off as expense. It is compiled on a unified inventory form, at the bottom of the title page. A separate document is not required.

Inventory Order

Inventory sheet for goods and materials

The form "inventory inventory of inventory items" is a unified document No. INV-3 (form according to OKUD 0317004), approved by the State Statistics Committee Decree No. 88. It is necessary during the inventory of materials, goods and finished products. You can download the inventory inventory form, and then we will step by step tell you how to fill it out correctly. We remind you that the inventory based on the results of the inventory of fixed assets is compiled separately.

How to complete an inventory

Step 1. We fill in the name of the organization, structural unit, OKTMO code, type of values, details of the document-base for the inventory.

Step 2. The financially responsible person certifies with his signature that all goods and materials have been credited or written off.

Step 3: In organizations where data is automatically recorded in specialized programs, form No. INV-3 is compiled using these programs. They themselves fill in columns 1-9, and the commission notes in column 10 the presence of objects on the list. The commission determines the actual availability of the inventoryed property, recalculating and outweighing it, if necessary. It is forbidden to enter data on balances in the list from the words of a financially responsible person or according to accounting data, without checking their actual presence.

In the example below, the item number and inventory number are the same, but this is not a necessary condition. The column "passport number" (9) is filled in only if goods and materials contain precious stones and metals.

The result is summarized for each page of the form. The number of pages can be any, depending on the actual availability of valuables.

Step 4. After filling in all the fields, the last sheet is compiled with the results of all pages, the signature of the chairman and the composition of the inventory commission, which are defined in the order. The commission may include:

• administrative staff of the organization;
• accounting staff;
• other specialists.

The persons responsible for the storage of goods and materials confirm the fact of their presence at the inventory and sign the statement, agreeing with the actual data indicated in it.

Completing the inventory of fixed assets

A sample of filling out an inventory list of fixed assets is a unified form No. INV-1. The document for fixed assets is filled out similarly to the example for Form No. INV-3. Feel free to use the provided instructions.

Also on our website you can download the form of inventory of fixed assets.

Responsibility for compilation and retention

After signing all copies of the inventory for fixed assets and goods and materials, one of them is transferred to the accounting department to identify discrepancies and draw up collation statements (unified form No. INV-19, OKUD 0317017). If shortages or surpluses are found, the accounting service offers options for reflecting these facts of the economic life of the organization.

Based on the results of the inventory, financially responsible persons may be fined due to damage to the organization.

The inventory commission is responsible for the preparation of documents, compliance with the deadlines and procedures for conducting an inventory. If at least one of the members of the commission was not present during the inventory, its results may be challenged.

The inventory is kept in the organization for at least five years.

If the article helped, share it on Facebook, VKontakte or Twitter. This is the easiest way to thank us. And you can ask questions about fixed assets, inventories, intangible assets and taxes, as well as get acquainted with the latest news in the field of accounting and taxation in our social networks.

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.