The main inventory act. Forms of orders, acts and inventories for the inventory of property and financial obligations

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

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

In the event of a discrepancy between the actual amount of the property being inspected and the accounting data, a collation sheet is drawn up, which indicates the surplus or deficiencies of this property (Order of the Ministry of Finance of the Russian Federation of 13.06.1995 N 49).

Inventory list in 2019

Forms of accounting documents ( inventory records, statements, acts of inventory, etc.) to reflect the results of the inventory of fixed assets, intangible assets, commodity material values and other property approved by the Resolution of the State Statistics Committee of the Russian Federation of 08/18/1998 N 88.

However, starting from January 1, 2013, organizations can independently develop a form for an inventory list indicating all the required details in it, securing 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 statements, finalizing them taking into account the requirements for obligatory requisites, provided for in paragraph 2 of Art. 9 of the Law of 06.12.2011 No. 402-FZ. The revised form of the inventory statement will also need to be consolidated in the accounting policy of the organization for accounting purposes (

Today there are a large number of enterprises and organizations operating in different settlements and in various fields of activity. To carry out the work, various machinery, equipment, computers, furniture, and so on are used.

Of course, all of this has a certain value. In order to keep records of inventory items, inventory is in progress... This process is accompanied by the preparation of various documents that have a certain structure and provide people with information that they are interested in.

Definition

The inventory act of inventory items is one such document... It should be drawn up by a special commission on. Note that the document is drawn up in the form established by law, which is approved by the decree.

It is worth saying that this act is nothing more than a documentary confirmation about the presence of inventory items in a company or organization, its finances, as well as forms.

Despite the fact that such an act has an established form of drawing up, in some cases the documents may differ in content and structure. For example, such documents may include the following types of acts:

• about the inventory cash desk;
• about checking the debt of shortages and thefts;
• about investment materials;
• about the inventory of settlements with buyers, suppliers and other persons acting as creditors and debtors.

Thus, each of the documents of this nature corresponds to a form that has a prescribed form.

Peculiarities

Speaking about documents of this type, first of all, one should mention inventory forms... Without their use, it is impossible to correctly carry out the inventory process, which is carried out in accordance with certain rules and standards. It should be noted that each stage of this procedure is accompanied by special form having an approved form.

Let's try to figure out each of the documents that are needed to record the results of the inventory procedure in a company, organization or enterprise. Note that it is extremely important to study these documents. In this case, they will be filled in correctly.

Correct filling

In the event that the enterprise has inventory items, then the warehouses that are assigned to them, may periodically undergo an inventory process... It is worth saying that this process is complex and laborious.

It should be noted that it is due to the fact that most often the goods are presented in a large number and in a wide range. The main task of the inventory procedure is to check for compliance of the number of indicators with their actual purpose.

In the event that the procedure for the inventory of commodity and material assets is carried out, then it is necessary to make filling out an act in accordance with the INV-4 form... It should be noted that given form has a "typical" appearance and can be used in the process of drawing up an act for the inventory of inventory items.

In addition, the document is applied if there has been a change of the person responsible for the values ​​in the organization. The procedure is performed during the transfer of all documents to the person who was appointed in charge.

In inventories for material and commodity values need to indicate a number of specific data... First of all, they include:

• the name of the product that was shipped;
• quantity and value of goods;
• date of shipment;
• number and list of documents that speak about accounting on accounts.

Due to the fact that this act is used in the process of inventorying the price of inventory items, then for various categories of goods it is necessary to draw up different acts - for inventory items, the payment date for which has not come, as well as for values ​​of the shipped type, which were not paid by the buyer on time.

If the company has inventory items that were not paid on time, then the name of the buyer should be indicated in the "Notes" item. The completion of the act is applied immediately before the shipment of valuables is performed.

This act, implying the implementation of an inventory of commodity and material values, must be in two copies... Note that by compiling of this document deals with people who act in the role of those responsible for conducting inventory in the enterprise, organization or company.

At the final stage of drawing up the document must be signed... The first copy of the completed act remains directly with the financially responsible person, and the second is given to the accounting department.

When filling out acts implying the implementation of an inventory, it is necessary to observe a set of rules... It is on the correctness of their observance that the correctness of the procedure for drawing up this document depends. Here we are talking about following rules:

1. Acts must be completed by hand or using computer technology, in specialized editors, and then printed.
2. In any case, the signature must be in ink or ballpoint pen.
3. The document must be free of any corrections or errors.
4. It is impossible that in the form of this act there are lines or columns that are not filled in.
5. Values ​​and their quantity should be indicated in the nomenclature, as well as in the units of measurement that are taken into account.

For the first time, faced with the need to carry out work on drawing up an act for inventory, you can use software... Today, there are a large number of specialized programs of this type that allow you to keep inventory records and, in general, to simplify the inventory process.

Documentation automation process

Due to the fact that mistakes when filling out such documents are made even by experienced specialists who have encountered such work many times, then those who have no experience, the probability of making a mistake is very high.

In order to significantly save your time on performing this procedure, you need to get rid of the errors that arise. To do this, it is recommended to use programs that imply filling out forms in automatic mode.

Such programs, as already noted, are presented in large numbers and have many advantages. To such advantages of using software products that provide the ability auto fill Acts of inventory of inventory items, include:

1. Automatic filling of documents.
2. Adding a seal and signatures (if necessary, send via Email).
3. The ability to create company letterheads with logos and payment details.
4. The ability to save the document in any electronic format of interest.
5. The ability to send the act by e-mail directly from the program.
6. Maintaining warehouse accounting available goods that are material value.

It should be noted that such software products most often they are intended not only for the automatic production of documents. Using them, it is possible to carry out the management of an entire company or organization without any problems. In addition, these programs are often associated with a server.

Thus, having logged in on a computer or mobile device, it is possible through the Internet receive necessary information or take some action... Note that the only condition in this case is the availability of Internet access.

Correctly approaching the issue of drawing up such a document as an act of inventories, there is an opportunity to keep a detailed record of all the property in the enterprise or in the company... Note that such programs also allow you to ensure the effectiveness of work with clients, staff, partners, and so on. Trade, financial and warehouse records will also be kept properly.

How to avoid complexities when drawing up

As already noted, in compiling this document, there may be errors in filling out the form... First of all, this is due to the fact that the person does not have enough work experience in this issue... As a result, the inventory process is very time consuming.

To avoid such a situation, you must have a specialist with work experience on the staff of your organization or company. Professionals know what nuances exist in solving this issue and, accordingly, will be able to draw up an act of inventory of inventory items for a minimum period of time, as well as in full compliance with the established norms.

If we are talking about small organization, in the staff of which there is no such specialist, you can always contact third-party companies that provide services for the preparation of documents. It is recommended to contact reputable companies. As a rule, you can always read a lot of good reviews about their activities.

In the event that a company values ​​its reputation, then its specialists will always be happy to provide customers with a competent and detailed answer to a question. Moreover, in most cases, the provision of advice is completely free... By calling the chosen company or personally visiting the office, the client will be able to receive the information he is interested in in full. Note that by communicating with a professional, you will immediately be able to determine his qualification skills.

As you can see, drawing up an inventory of inventory items is quite a difficult task... That is why, in order to avoid difficulties in solving this issue, it is necessary to approach it responsibly. Otherwise, during further work, many different problems and difficulties that will need to be solved very quickly.

How is the inventory taking place when changing the financially responsible person? Details are in this video.

Inventory act- one of the most important documents compiled by the inventory commission on a special established form, approved by the relevant decree, and is nothing more than a documented confirmation of the actual presence of all material assets of the company, its Money and blanks to the existing entries in the relevant registers of the accounting kept at the enterprise.

All assets and liabilities of the company are subject to inventory, it is carried out to find out whether the actual presence of objects in the enterprise corresponds to what is indicated in the accounting registers. In some cases, inventory is required: when changing the materially responsible person, before drawing up annual balance, during reorganization, liquidation, etc. (Clause 22 of the Order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n).

The inventory should be documented. For this, appropriate orders, acts of inventory, inventory of inventory objects, collation statements, various certificates, accounting journals are drawn up. All documents on the results of the inventory are drawn up in at least two copies. The commission should check the availability of property only in the presence of materially responsible persons.

Inventory forms

Inventory forms- something that no inventory, carried out according to the rules and modern standards, and each stage of its implementation corresponds to its own form with its own approved document form.

An example of an inventory act

Inventory act

Limited Liability Company "SoyuzPromTech"

Separate subdivision in Novokuznetsk

The basis for the inventory: order No. 49 dated 06/07/2018

Inventory start date: 07.07.2018

End date of inventory: 07.07.2018

Date of drawing up the act: 07.07.2018

SCHEDULE

By the beginning of the inventory, all consumables and receipt documents the funds were handed over to the accounting department and all the funds, various values ​​and documents received in my responsibility were capitalized, and the retired ones were written off at expense.

Financially responsible person: cashier Parkhomenko Ekaterina Vladimirovna

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

1) cash 42,000 rubles. 37 kopecks.

2) stamps - rub. - cop.

3) valuable papers- rub. - cop.

4) - RUB - cop.

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

_Forty two thousand rub. ____ cop.

According to the accounting data in the amount of 44,000 rubles. 00 kopecks

__Forty four thousand _rub. ____ cop.

Inventory Results: Surplus ___ - ___ rub. _ - __ cop.

shortage __ 1999 ___ rub. _ 63 _ cop.

Latest cash order numbers:

receipt No. ___ 121 _____,

consumable number ___ 137 ________

Commission chairman:

Deputy Executive Director P.R. Polishchuk

Commission members:

Chief Accountant M.V. Prokopenko

Deputy Head of HR 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 E.V. Parkhomenko Jul 7, 2018

Explanation of the reasons for surplus or shortage: inattention.

Financially responsible person cashier Parkhomenko E.The.

Decision of the head of the organization: order an internal investigation

General Director Surtaeva U. P.

When an inventory statement is drawn up

Many managers assume that they have the right to take or not to take 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 drawing up the annual accounting statements, while the 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 (dismissal, transfer, etc.)
• identification of the facts of theft, abuse or damage to property
• in case of reorganization (change of the organizational and legal form) or liquidation of the organization
• in case of fire, natural disaster and other emergencies
• if the organization has introduced collective (brigade) responsibility, then the inventory is mandatory when the leader of such a brigade 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 by decision 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 materially 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 goods, goods, intangible assets, cash and other financial assets, loans, borrowings and reserves.

How is the inventory act drawn up

The procedure is carried out by decision of the head of the commission, the composition of which in mandatory approved by order. Moreover, the composition of such a commission, as a rule, is constant. It includes representatives of the organization's administration, accountants, economists, technicians, etc., incl. it is possible to attract independent audit organizations... The absence of at least one member of the commission during the inventory may become the basis for recognizing its results as invalid.

Depending on the purpose of the inventory, whether it is planned or unplanned, inventory acts can have a different form and content:

• cash inventory act,
• act of inventory of goods shipped, etc.

The form of each such act of approval is by order of the Ministry of Finance of the Russian Federation. Such forms are approximate, but very convenient to use.

The inventory act is drawn up in at least 2 copies, no erasures, corrections and blots are allowed. The actual presence 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 the financially responsible person, who at the end of the inventory act gives a receipt that there are no claims to the members of the commission.

Blank form INV-1. Inventory list of fixed assets

This form of the inventory list is formed according to the results of the inventory of the materially responsible persons of the organization for the conformity of the actual availability and the declared characteristics of fixed assets with the accounting data. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons separately for each storage location. For fixed assets taken on lease, an inventory is drawn up in triplicate separately for each lessor.

Blank form INV-1a. Inventory list of intangible assets

This form of the inventory is formed according to the results of the inventory of the materially responsible persons of the organization for the conformity of the actual presence of intangible assets with the accounting data. When taking an inventory of intangible assets, the presence of documents confirming the rights of the organization to use it and the correctness of the 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 financially responsible persons.

Blank form INV-3. Inventory list of inventory items

This form of the inventory is formed on the basis of the results of the inventory of inventory items in the storage places of the organization (in the account of the materially responsible persons) for the correspondence of the actual availability of the values ​​with the accounting data. The inventory list is drawn up in two copies and signed by members of the commission and financially responsible persons. Relevant acts are drawn up for unsuitable or spoiled materials and finished products identified during the inventory.

Blank form INV-10. Inventory statement 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 duplicate and signed by the members of the commission and the financially responsible persons. One copy is transferred to the accounting department, the other - to the financially responsible persons.

Blank form INV-11. Inventory statement of deferred expenses

This form of the act is formed based on the results of an inventory of deferred expenses for the conformity of the 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-15. Cash inventory act

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 data. The act is drawn up in two copies (except for the situation with the change of materially responsible persons) and signed by all members of the commission and persons responsible for the safety of valuables.

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

This form of the inventory list is formed according to the results of the inventory of the materially responsible persons of the organization for the conformity of the actual availability, securities and forms of strict reporting documents to the accounting data. The inventory is drawn up in duplicate and signed by members of the inventory commission and financially responsible persons. When changing financially responsible persons, the inventory is drawn up in triplicate.

Blank form INV-17. Inventory statement 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 receivable and accounts payable, 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-18. Collation of fixed asset inventory results

This form of collation is generated to reflect the results of the inventory of fixed assets and intangible assets for which deviations from accounting data have been identified. The collation sheet 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. Comparison sheet of inventory results

Collation sheet in the form INV-19 is formed to reflect the results of the inventory of inventory items for which deviations were detected actual indicators(quantity, amount) from accounting data. The collation sheet 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-22. Inventory order

An order in the form of INV-22 is a written assignment specifying the content, volume, procedure and timing of the inventory of the inspected object, 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-23. Log book of control over the execution of orders for the inventory

A journal in the form of INV-23 is used for registration of inventories and control checks of the correctness of the inventory. In this journal, orders for inventory taking are registered, drawn up in the form of INV-22

Blank form INV-24. The act on the control check of the correctness of the inventory of values

The results of control checks of the correctness of the inventories are drawn up in an act in the form of INV-24 and are registered in the Register of control checks of the correctness of the inventories in the form of INV-25.

Blank form INV-25. Log book of control checks of the correctness of inventories

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

Almost any organization owns any inventory items (hereinafter also referred to as goods and materials). In the process of their inventory, the actual availability of goods and materials is checked by examining each of them. As a result of such an audit, the organization needs to draw up an inventory statement of inventory items.

Inventory of goods and materials

The objects of the check under consideration are:

• productive reserves;
• finished products;
• goods;
• other reserves.

The procedure for conducting an inventory is provided in the Methodological Instructions of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49.

In the course of the inventory, in addition to the act, an inventory list (inventory) of inventory items is drawn up (the form of this document is provided for by the State Statistics Committee of the Russian Federation in Resolution No. 88 of August 18, 1998).

It contains information about the actual availability of goods and materials in warehouses in the organization, as well as in other places where they are located at all stages.

The inventory includes information on each inventory:

• Name;
• species, group;
• number;
• grade, etc.

If individual goods and materials were received by the organization during the period of the inspection, a separate statement is set up for them.

Inventory act according to the unified form INV-4

Separate documentation is maintained in relation to the shipped inventory items.

Inventory in relation to them includes control over the amounts recorded in the accounting accounts.

This check can be conditionally divided into two parts:

• verification of shipped goods and materials for which the payment time is not overdue;
• checking the shipped goods and materials for which the addressee of the shipment is late in payment.

When checking each of the specified parts, separate INV-4 acts are drawn up.

For each separate "not overdue" shipment of goods and materials, the act shall reflect:

• name of goods and materials;
• specific number of goods and materials;
• price;
• day of shipment;
• supporting documents.

For each separate "overdue" shipment of goods and materials, the act reflects:

• buyer's details;
• name of goods and materials;
• price;
• day of shipment;
• details of the settlement document.

Form of the act of inventory of inventory items shipped

The order of registration of the form in the form of INV-4

The act is drawn up by the inventory commission, the composition of which is approved by the order of the head.

The act reflects the above information for each shipment.

The act contains the front and back sides. The information on the reverse side is a continuation of the information indicated on the front side. The back side must contain the total amount of the act and the signatures of all members of the inventory commission.

Upon completion of the inventory, filling in the INV-4 act must be carried out in two copies (one of them should be sent to the accounting department, the other - to the corresponding financially responsible official).

A sample of filling out the inventory statement of inventory items shipped

As a supplement to the above, it is important to note: starting from 2013, it is not necessary for organizations to apply unified forms (including the act of inventory of inventories in the form of INV-4). In order to take into account the results of the inventory, the organization has the right to develop and approve its own forms of documentation, indicating all the details necessary for this operation. After that, the organization has the right to carry out the registration of inventory of goods and materials using its own forms of documentation.

Primary documents for recording the results of the inventory are used to check the completeness and reliability of accounting in the course of a full or partial inventory of property and financial assets enterprises. Based on these documents inventory commission establishes how the content of accounting data and primary documents corresponds to the actual value of the property.

The main regulations that regulate the procedure for conducting an inventory are:

Accounting Law;

Accounting Regulations;

Methodological instructions 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 - Guidelines on inventory).

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

Resolution No. 88 introduced the following forms to document the results of the inventory:

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

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

N INV-2 "Inventory label";

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

N INV-4 "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 settlements for inventory items in transit";

INV-8 N "Inventory certificate 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 "Act of inventory of precious stones, natural diamonds and products from them";

N INV-10 "Act of inventory of unfinished repairs of fixed assets";

INV-11 "Act of inventory of future expenses";

INV-15 N "Cash Inventory Act";

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

INV-17 "Act of inventory of settlements with buyers, suppliers and other debtors and creditors";

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

INV-18 "Collation statement of the results of the inventory of fixed assets, intangible assets";

N INV-19 "Collation sheet of the results of the inventory of inventories";

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

N INV-23 "Log book for monitoring the execution of orders (resolutions, orders) on the inventory";

INV-24 "Act on the control check of the correctness of the inventory of valuables";

N INV-25 "Register of control checks of the correctness of the inventory";

INV-26 N "Statement of the results, revealed by the inventory".

Since January 1, 2001 uniform form N INV-26 was 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 the necessary primary documents. On their basis, the results of the inventory are reflected in accounting. We will consider in detail the procedure and features of filling out each of these forms 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 to design, so we will not describe each of them in detail.

In accordance with Methodical guidelines inventory taking is carried out in several stages. At each stage, appropriate source documents... At the same time, an order is first issued to conduct an inventory (form N INV-22), which is registered in the register of control over the execution of orders for carrying out an inventory (form N INV-23). Then the inventory lists or acts are filled in, in which information is entered on the actual availability of property and the reality of the 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 revealed during the check with the data reflected in the accounting accounts. At the same time, to reflect the results of the inventory of fixed assets, intangible assets, inventories, finished products and other material assets, collation statements are drawn up (forms N INV-18, INV-19). To register the results of the inventory of unfinished repairs of fixed assets, deferred expenses, the availability of funds, securities and forms of strict reporting documents, unified registers can be used, in which 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 conduct can be carried out. The results of such inspections are drawn up 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 carried out in reporting year, are summarized in the statement of results identified by the inventory (form N INV-26).