How to conduct an inventory of fixed assets: a method for recalculating property and the rules for filling out inventory records. Documentation of inventory of fixed assets

On the basis of a written order of the management, a commission for fixed assets of the enterprise is formed. All members of the commission must be familiarized with the order and the date when it will begin.

Distinguish between planned and unscheduled, selective, complete or continuous inventory. Always carry out an inventory when changing the materially responsible person.

Before it is carried out, it is necessary to check the availability and records in all inventory cards (form No. OS-6), registers, check for equipment, documents for the lease and storage of fixed assets. In the absence of documentation, it must be restored or issued.

All data from the inspection of own fixed assets are entered in the inventory (form No. INV. 1), which reflects the name of the item, its inventory number, location, basic technical information and indicators. drawn up in two copies and signed by the members of the commission and the materially responsible person. One copy is transferred to the accounting department, and the second remains with the materially responsible person. For fixed assets that are leased or stored, a separate inventory list is created.

In case when inventory of fixed assets revealed that the fixed asset was subjected to reconstruction, modernization and its purpose has changed, then its name should be indicated in the inventory list in accordance with the new purpose.

If during the inventory process fixed assets are found that were not previously taken into account or with incorrect technical data, then appropriate adjustments are made. In the absence of a mobile device at its location (bus, tractor, plane or ship), a note is made, an accounting certificate is attached indicating the reason for the absence, and an inventory is compiled upon its return from the flight.

If unsuitable fixed assets are identified, a separate defective statement is drawn up, the date of commissioning and the reason for unsuitability are indicated. The document is signed by the commission, and if necessary, the item is sent for examination to the relevant organizations to identify the causes of the malfunction and conclude on its suitability for further operation.

If inventory of fixed assets revealed discrepancies between the actual data, according to the inventory and accounting data, then a collation statement is drawn up (form INV. 18).

The accountant, at the end of filling out all the necessary documentation, must do in the accounting program, after inventory of fixed assets corresponding to a given situation. In case of shortage and damage to fixed assets, the accrued depreciation is written off by posting D-02 K-01, K-01 D-94. If damages are compensated, then K-94, D-73, then the accountant writes off at market value, and writes off the difference between the market and residual values ​​​​to deferred income D-94 K -98. And as the debt is repaid, it writes off to profit or loss D -98 K-99. If the perpetrators are not identified, then the shortage is written off to production costs, necessarily by a written decision of the head of D-91 K-94, then D-99 K-91 - to the financial result. If inventory of fixed assets revealed surpluses, they must be capitalized at market value for other income D-01 K-91.

The results of the inventory must be taken into account and reflected in the month in which the inventory is completed. The results of the annual inventory are reflected in the annual report.

Inventory of fixed assets should be carried out within certain deadlines, with the preparation of all necessary documents, always on the basis of the order of the head as part of the appointed commission.

The frequency of the inventory is independently set by the organization in the accounting policy and the inventory schedule. Documentation of the inventory and its results is carried out by the inventory commission, the chief accountant and the head of the organization.

How to start inventory

An inventory is a recalculation and reconciliation of an organization's assets and liabilities. It is held every year until the annual financial statements are submitted. There are cases when it is necessary to conduct an unplanned inventory. These include facts of theft, change of financially responsible persons, natural disasters, etc. An inventory is made before the implementation of the audit procedure.

Inventory at the enterprise begins with the order of the head. It can be issued in free form or using the approved Order of the Ministry of Finance of the Russian Federation dated 06/13/1995 No. 49 “On Approval of the Guidelines for the Inventory of Property and Financial Liabilities” form No. INV-22. The reason for the inventory in the order depends on the situation that caused the revision. For example, the following statements could be given as a reason:

• change of financially responsible person;
• property revaluation;
• liquidation (reorganization) of the enterprise;
• scheduled inventory (in the case when an annual inventory is carried out) and others.

How to take inventory and document it

The procedure for carrying out an inventory is established by the Methodological Instructions. The inventory has a clear sequence of conduct.

Prior to the adoption of an inventory order, an inventory commission is approved, acting on a permanent basis. It includes specialists from various structural divisions of the organization: administration, accounting, production department and others. The composition of the commission must be indicated in the inventory documents (order).

In addition to the permanent commission on inventory, working commissions on inventory can be created. The need for their appearance may be caused by a large amount of work. It is important to remember that the commission does not include materially responsible persons.

Subsequently, the order of the head to start the inventory is accepted. The order is one of the documents for the inventory.

Prior to the start of the inventory, the commission must have reports on the movement of material assets or the latest receipts and expenditures. Financially responsible persons confirm with their receipts that these documents are in the accounting department or transferred to the disposal of the commission, and all values ​​\u200b\u200bare credited or debited. Receipts of financially responsible persons are inventory documents.

The inventory procedure is carried out in the presence of a materially responsible person. The inventory results are documented. The Guidelines for the inventory contain forms of inventory lists (inventory acts). The inventories indicate the names of inventory items, their number, measured in physical terms (pieces, meters, kilograms, etc.). Approved forms of documents drawn up during the inventory allow you to correctly record the progress of the inventory and its results.

According to the results of the audit, deviations from accounting data may be identified. In this case, a reconciliation statement is drawn up. It demonstrates the discrepancies between the results of the inventory and accounting data when making an inventory. Identified surpluses are accounted for at market value, shortages and damage are written off within the norms of natural attrition or are attributed to the guilty persons (in excess of the norms of natural attrition). If it is impossible to identify the person responsible, the shortage is charged to operating expenses.

It is necessary to reflect the results of the audit in the statement of results. It indicates all the revealed facts of shortages, surpluses, damage, etc. Inconsistencies in accounting data and the actual availability of property and liabilities are recorded in accounting in accordance with the Regulations on Accounting and Accounting in the Russian Federation (Order of the Ministry of Finance No. 34 dated 07/29/1998) . The results of the audit are recorded in the reporting in the month in which it is completed. The annual balance sheet reflects the results of the annual inventory.

What documents are needed for inventory

Mandatory documents necessary for the implementation of the inventory procedure are:

• order of the head to start the inventory;
• receipts of financially responsible persons;
• collation statements reflecting the differences in information about the property and obligations of the organization, identified during the inventory, and accounting information;
• audit record sheet. It reflects the results of the inventory and is the final document on the inventory.

This is a procedure for reconciling accounting data with the available assets of the organization.

The inventory of fixed assets is legally regulated by Federal Law No. 402 dated 12/06/2011, methodological guidelines for the inventory of property and financial obligations, enshrined in the order of the Ministry of Finance No. 49 dated 06/13/1995 and the regulation on accounting, approved by order of the Ministry of Finance No. 34n dated 07/29/1998.

An inventory of fixed assets is authorized in the institution every 3 years (clause 1.5 of the Guidelines). The reconciliation of the library fund is carried out once every 5 years. The procedure and timing of the conduct are fixed in the accounting policy of each organization.

It is best to reconcile at the end of the reporting period, immediately before the preparation of the annual financial statements, with the exception of a number of cases that require immediate IOS:

• emergency;
• sale or lease of assets;
• reorganization, liquidation of the institution;
• detection of loss, theft and damage to fixed assets;
• appointment of a new head of the institution or financially responsible person.

The procedure for conducting an inventory of fixed assets

Both property owned by the organization and equipment received on a lease (storage) basis are inventoried. IOS should be carried out directly at the address of the actual location of OS objects. The procedure must be attended by the responsible person of the organization and the head in case of collective liability.

There are three generally accepted steps.

Stage 1 - preparation of an order (INV-22) to conduct an inventory, determine its timing and the assets of the organization to be checked, and form an inventory commission. Members of the EC are appointed and approved by the management. Often, the IC includes representatives of the accounting department, employees responsible for fixed assets, and a manager. All members of the commission must be present during the IOS.

Prior to the start of the procedure, all members of the IC receive for study the summary documentation on the state of fixed assets in the institution, in which it is necessary to mark the date, indicating “before the inventory on ____”. The IC also checks documents establishing title to property, up-to-date accounting data, technical registers.

Stage 2 - carrying out the procedure. All information obtained during the procedure is indicated in the inventory INV-1. Members of the IC must reflect in it the name of the objects, the inventory number of fixed assets and the current physical state of the OS. If equipment or transport is checked, then it is necessary to enter the data of the registration certificate:

• factory number;
• Year of manufacture;
• power level.

If the OS at the time of the audit is not in the institution for a functional reason, then the audit is carried out until the temporary absence of the object.

Inventory list of fixed assets, sample filling

1. Identification of inconsistencies in reconciliation results and accounting data. Based on the results of the IOS, it is necessary to draw up an INV-18 statement, in which all the discrepancies indicated by the members of the commission in the inventory list are entered. INV-18 is formed in two copies, signed and transferred to the accounting department and to the financially responsible person. Also, responsible employees must submit to the members of the commission for consideration an explanatory note, which will set out the reasons for the discrepancies that have arisen.

If any property objects were under repair during the inventory, then for them it is necessary to draw up a statement of INV-10 and enter information on the value of assets and repair costs into it. For objects that are leased (in storage), a separate statement is also drawn up, which indicates the documents confirming the legal fact of the lease (storage) of the responsible organization.

A separate register is also formed for those objects that are not used in the activities of the institution due to the impossibility of their restoration. ECs must indicate in the inventory the date of commissioning of such OS and the technical features for which the actual use of the equipment is impossible.

The four hundred and second federal law, which is devoted to accounting, clearly regulates inventory procedure. How to properly conduct an inventory so that all requirements are met and the results obtained satisfy the laws can also be found in the provisions governing the conduct of the accounting procedures themselves and the preparation of reporting documents.

In what sequence the inventory should be carried out, as well as what financial obligations the company will face, is written in order number forty-nine, which is signed by the Ministry of Finance. The inventory results should be reflected in special, unified documentary forms established by the State Statistics Committee. Their number is eighty-eight and twenty-six.

Based on the listed documentary base, any company can draw up a report in the correct form and carry out inventory work without violating the requirements established by the state.

The frequency of the inventory.

Legislation regulates certain situations that oblige an enterprise to restructure, these include the following:

1. Liquidation or reorganization of the enterprise;
2. Natural disaster, fire or other emergency that affected the activities of the organization;
3. The fact of theft was revealed in the company, property was damaged;
4. There have been changes in the team, and another person assumes liability. It is necessary to conduct an inventory of only that part of the property, which has changed the responsible employee, a full check is not necessary;
5. It is planned to draw up an accountant's reports for the year in the near future. An inventory of all property resources that have not been recalculated after October 1 of the current year is required.

Procedure for conducting an inventory.

In the process of conducting an audit, a company is faced with the need to carry out a series of sequential actions, which we will consider step by step below.

1. The first step is to determine the composition of the inventory commission. After the list of its members is ready, it must be certified by a supporting order document, which is compiled by the head of the company. It can also be an order or a decision. The standard of such an order is unified and it is not allowed to deviate from the established form, which back in 1998 was certified by a resolution as the eighty-eighth. Each employee can be accepted into the inventory commission, but most often preference is given to:

Representatives of management areas;
Employees of the accounting department: the chief accountant, his deputy or an accounting employee who is responsible for a specific area;
other employees of the company. It can be technical workers, for example, engineers, employees of the financial department, and lawyers, and many others.

Those workers who are financially liable cannot be members of the commission, but, despite this, they are required to be present during the inspection of the property base. The minimum composition of the commission is two persons, and a larger number is allowed, but not less. The inventory order provides for an indication not only of the members of the commission themselves, but also the grounds for the audit, the term for its conduct, as well as a list of property resources that are subject to audit.

First of all, the document is certified by the general director, after it - by all members of the commission, not excluding the chairman. After that, the registration of the order document in the journals for control over the execution of administrative documents takes place.

2. In order to conduct an inventory, you will need all receipts and expenditure documents. Moreover, it is necessary to prepare a package of relevant papers and carefully review them before the verification process itself begins. After that, each individual document will be certified by the chairman, indicating the date when the verification will start. On this basis, the accounting department will be able to determine how much property resources remained at the enterprise at the time the recalculation began, according to the accounting documentation.

3. All persons who bear any financial responsibility must draw up a receipt. This must be done before the start of the inventory itself, and all documents are sent to the inventory commission by the time the audit starts. The receipt guarantees the fact that all financially responsible employees have prepared and submitted income and expenditure documentation to the accounting department or transferred to the commission, all valuable materials for which they are responsible have been credited, and those that have left have been written off.

4. The status and valuation of each asset and liability must be verified and documented. The responsibilities of the inventory commission also include determining:

All names and quantitative indicators of the property base - this applies to financial resources, documentary securities, fixed assets and inventories that the enterprise has, even if they are leased. This is carried out by natural calculation, in which the state of property resources is monitored in parallel, in order to determine the possibility of their use;
Those types of assets that cannot be attributed to tangible or material groups, for example, financial investments or intangible assets. To do this, the commission compares documents confirming the company's right to own these assets;
Composition of debts on credit or debit. To do this, documentation is checked against the securities of counterparties, papers are checked that confirm the existence of obligations or requirements.

All information that was obtained in the process of carrying out the above activities is stored in the inventory records, and all employees who are financially responsible must certify this inventory with their signature, thereby confirming the fact of their presence.

5. The data from the accounting reports and the information obtained from the inventory lists are verified. Sometimes at this stage, any inconsistencies in the information interfere with the inventory. In this case, you will need a collation document, which will include all the information about the discrepancies - the surplus or shortage that the check showed. Only that part of the property base in which discrepancies were noted is entered here.

In order to correctly and clearly draw up the conduct and final inventory information, the following are most often used:

For fixed assets - inventory lists and collation statements of the inventory of working capital. Forms and .
For material production stocks - inventory lists of commodity and material valuable things, acts of inventory of the same things that were shipped, and collation statements. Forms are used.
For expenses of the future period - Acts of inventory of those costs that are planned for the future period. The form .
For the cash desk - inventory acts on cash financial resources. .
For securities - acts of inventory on the database of securities, as well as forms of documentation of strict accountability. .
For settlement transactions with clients, customers, and other persons with whom debit or credit financial transactions were conducted - an inventory list of all settlement transactions with persons,.

6. The inventory procedure includes the final stage - summarizing. A meeting of the inventory commission is being held, at which information about all discrepancies, shortages and surpluses that take place at the enterprise is discussed. Various options are also being formed for resolving situations, and bringing the actual material base to the one that exists, according to accounting data. This meeting is being recorded. Even in cases where all the data matches, logging is still necessary. After the meeting is over, the members of the inventory committee can begin to summarize the results.

There is a special form, numbered, which is used specifically to enter all the information and results that were obtained during the verification process. This sheet has been approved by the State Statistics Committee and should contain information about surpluses and shortages of materials or resources.

The final conclusions are made by the management of the enterprise after the paper with the minutes of the meeting of the committee members is handed over to him personally for consideration.

7. Now you need to approve the values ​​that were obtained during the verification process. The head must receive from the members of the inventory commission statements on accounting for the results that the audit revealed, as well as a protocol document with data on the meeting. Sometimes some verification reports are also provided along with reconciliation statements. After the boss gets acquainted with all this information and makes the final decision, he will have to issue it in the same way as the inventory order, but only with an emphasis on approving the final information. In any case, the order document must include a requirement to immediately eliminate all costs and shortcomings that the inventory showed. Next, the paper will go to the accounting department.

8. All inventory results will be included in the reports. In addition, accounting must certainly take into account all the information about the lack of actual resources or their surplus, and reflect them in the period of time when the inventory was carried out. If the audit was carried out annually, then the results can be entered into accounting records for the year. If during the verification process non-working resources were found, those that are no longer subject to use or are simply outdated, then they should be written off in principle. The same applies to debts for which the statute of limitations has expired - it will also be written off.

What to do if there are shortages?

Each shortage should be recorded under the date when the audit was carried out at the enterprise. If material and production stocks were acquired, then the finances that were spent on them are attributed to the cost base. There are a few lines that you would like to know:

D94-K10 (41.43) - write-off of the value of the lost shares of the property base;
D20 (25,26,44) -K94 - write-off of shortages that do not violate the limit of the natural loss rate;

If we talk about the cost of the shortage of material and production reserves that are not consistent with the norm, exceeding the natural loss, or about the lack of fixed assets, finance, tools, and so on, then the consequences are as follows:

The persons who are to blame for the lack of material resources have been identified - all losses of the enterprise will be recovered from them;
If the identity of those responsible for the loss has not been established, then it is transferred to the item of other expenses.

A few more entries that are used for write-offs:

1. D94-K01 (10,41,43,50) - the price of the lost part of the property base is written off;
2. D73 (76) -K94 - the shortage is written off, the perpetrators of which are established and it relates to them;
3. Dt50 (51.70) -K73 (76) - the shortage is written off, which is recovered from the guilty persons;
4. D91-K94 - shortages that exceed the standard, and are sent to the expense item.

In order to pay tax liabilities that are levied on profits, it is better to take into account the purchase price of those material and technical reserves that were lacking as material expenses in the interval when losses were identified that did not exceed the approved norms of natural losses.

The instruction on the inventory procedure also includes rules according to which the shortcomings of material production reserves are taken into account, regardless of whether they have approved norms of natural losses or not. The same applies to fixed assets, although in most cases you have to focus on the situation.

For example, if we conduct an inventory, during which certain missing parts of the material base were established, but at the same time we also find the one who is guilty of the fact of shortcomings, then the cost of these losses should be attributed to material costs:

If the employee voluntarily admitted his guilt and agrees to compensate for the damage, then the date will be the day the agreement is concluded between the enterprise and the employee on compensation for damage on a voluntary basis;
If the employee refuses to admit his guilt and the enterprise acts through the court, then the date will be the day when the court decision comes into force.

It is immediately necessary to indicate the amount of damage, and its cost, which is recognized either by the court or by the employee himself.

Or another situation. The company decided to conduct an inventory, during which, as a result, inconsistencies between the accounting data and the audit were established - a lack of materials. However, the culprit of this fact could not be identified. The shortfall will be taken into account in the documentary report:

This may be a decision with a request to stop the preliminary investigation of the case, on the basis that the guilty employee cannot be identified;
Or a document from the competent authorities, which confirms that the losses appeared due to extraordinary circumstances.

If extra materials appear.

The enterprise decided to conduct an inventory, and in the process it turned out that there were more materials and resources than indicated in the accounting reports. It is necessary to estimate the market value of the excess, and include it in accounting and tax accounting, as part of the composition of income relative to the date when the audit was carried out. To confirm the market value of this part of the material base, one of the papers should be used:

A certificate drawn up by the company itself, based on available information regarding prices for similar products;
Report from independent appraisers.
As for the posting, to reflect the surplus shown by the inventory, use: D01 (10.41.43.50) -K (91).

This is what an approximate procedure for conducting an inventory looks like. You can also learn how to properly conduct an inventory from the accounting literature or on thematic sites.

Inventory- this is a check of the presence of the organization's property and the state of its financial obligations on a certain date by comparing the actual data with accounting data.

This is the main way of actual control over the safety of property values ​​and funds.

Property includes property, plant and equipment, inventories, finished products, goods, other inventories, cash and other financial assets.

Financial liabilities include bank loans, loans and reserves. They must be formalized in loan agreements, loan agreements and agreements concluded on commodity and commercial credit.

Regulatory framework for the inventory process

The regulatory document regulating the procedure and rules for conducting an inventory in Russian organizations is Order No. 49 of the Minister of Finance of the Russian Federation of June 13, 1995, which approved the Guidelines for the inventory of property and financial obligations.

Purpose of inventory

The main objectives of the inventory are:

identification of the actual presence of property (both own and not owned by the organization, but listed in the accounting records) in order to ensure its safety, as well as the identification of unaccounted objects;

determination of the actual amount of material and production resources used in the production process;

comparison of actually received data on the presence of property in kind with the data of analytical and synthetic accounting (identification of surpluses and shortages);

verification of the completeness and correctness of the reflection in the accounting of the valuation of property and liabilities, as well as the possibility of valuation of inventory resources, taking into account their market value and actual physical condition;

verification of compliance with the rules for the maintenance and operation of fixed assets, the use of intangible assets, as well as the rules and conditions for the storage of inventory items, securities, cash.

Types of inventory

Inventory by property coverage is divided into:

• partial.

Based on the grounds for:

planned;

unscheduled (sudden).

The procedure and timing of the inventory

The order and timing of the inventory is determined by the head of the organization, except in cases where the inventory is mandatory.

An inventory is required:

when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;

before preparing annual financial statements;

when changing financially responsible persons;

upon detection of facts of theft, abuse or damage to property;

in case of natural disaster, fire or other emergencies caused by extreme conditions;

in case of reorganization or liquidation of the organization;

in other cases stipulated by the legislation of the Russian Federation.

Inventory process

The inventory process consists of several steps.

The first stage is preparatory. It includes the following activities:

preparation of an order for an inventory;

formation of an inventory commission;

determination of the timing and types of inventoried property;

receipt of receipts from financially responsible persons, etc.

The second stage is weighing, measuring, counting, identifying and verifying the actual presence of property and liabilities, as well as compiling inventory records. The third stage is a comparison of inventory data with accounting data: discrepancies are identified, collation statements are compiled and the causes of discrepancies are determined.

The final stage is the registration of the results of the inventory. At this stage, accounting data is brought into line with the results of the inventory, persons guilty of incorrect accounting of property are brought to administrative responsibility.

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