Appendix to the invoice act 17. Inventory act of accounts receivable and payable (sample). Document confirming the operation

Before drawing up accounting records, organizations need to take an inventory of their assets and liabilities. This contributes not only to the correct filling of the balance sheet, but also to the timely identification of discrepancies between accounting data and information available to counterparties.

The need for an inventory also arises in the following cases:

• when changing materially responsible persons;
• theft at the enterprise and other non-standard situations;
• liquidation of the organization.

The blank of the unified form INV-17 is used to register the results of the inventory of accounts receivable and payable. It was put into effect by the decree of the Goskomstat of Russia "On the approval of unified forms of primary accounting documentation for the accounting of cash transactions, for recording the results of inventory" dated August 18, 1998 No. 88. But it is not mandatory for use since 2013. It is possible to use a self-developed form of similar content instead. However, the INV-17 form contains fields for filling in all the information that must be reflected in such a form, therefore it continues to be actively used.

Where to download INV-17

The INV-17 form is available for download on our website.

The inventory act according to the INV-17 form is accompanied by a certificate (annex to the INV-17 form), which deciphers in detail (by counterparties) data on the existing debt and reflects information on the availability of documents confirming its amount. In the form of INV-17 itself, with a significant number of counterparties, summary totals data on accounting accounts can be entered without a breakdown by counterparties. And if there are few contractors, then INV-17 may also contain their names.

A sample of filling out an act in the form of INV-17 is available for download on our website.

How is the inventory of debt carried out?

The beginning of the inventory process is preceded by the presentation of reconciliation reports to counterparties, and these documents serve as the main (although not the only) source of data for conducting an inventory of debt. Then the management issues an order and appoints an inventory commission. This body, on the basis of documentary checks, must check the reliability of the following information:

• settlements with suppliers and buyers;
• settlements with regulatory authorities, including the Federal Tax Service, FSS;
• payments for labor;
• settlements with accountants;
• other calculations of the organization.

In the act of the form INV-17, data confirmed and unconfirmed by counterparties, as well as amounts with an expired limitation period, are reflected.

The purpose of the inventory is to identify possible inconsistencies and confirm the accuracy of accounting information. The latter is one of the most important conditions for compiling reliable accounting records.

Outcomes

To register the results of the inventory of accounts receivable and payable, you can use an independently developed form, or you can use the unified form INV-17. It is not difficult to fill it out, which we have shown in our article.

I ask for clarifications on filling out the certificate to the Act of Inventory of Settlements with Buyers, Suppliers and other Debtors and Creditors (Form N INV-17), which is the basis for drawing up an Act in Form N INV-17. Please indicate what exactly should be indicated in each column of the certificate, columns 3-4 and 7-9 are of particular interest. I ask you especially to clarify the moment of filling out this certificate, in the case when the statute of limitations was interrupted by the signing of the reconciliation act, since after the interruption, the course of the statute of limitations begins anew, the time elapsed before the interruption is not counted in the new term (Article 203 of the Civil Code of the Russian Federation)

the legislation does not specify how to fill out a certificate-annex to the INV-17 act.

This certificate indicates the details of the counterparties, the amount of debt and the grounds on which it arose, with links to supporting documents.

In particular, column 3 reflects what the debt is for. Here you can write on what type of obligation the debt is listed - for the goods, accountability, loan, etc.

Column 4 reflects the date from which the debt is recorded. This is important for determining the limitation period. For example, the seller shipped the goods on January 13, 2014, and payment under the contract must be made no later than 10 calendar days after shipment, that is, no later than January 23, 2014. In this case, column 4 is set on January 24, 2014, provided that the limitation period was not interrupted.

If, for example, on February 1, 2014, the parties draw up a reconciliation act, the limitation period begins to count again - from February 2. Accordingly, in column 4, the date is already 2 February 2014.

Column 7 reflects the name of the document confirming the debt. It can be:
contracts that specify the terms of repayment of obligations by counterparties;
waybills;
acts of work performed (services rendered);
records of accounts receivable at the end of the reporting (tax) period.

Column 8 reflects the date of the document confirming the debt.

In case of interruption of the limitation period, for example, in connection with the drawing up of a reconciliation act, column 7 reflects the name "reconciliation act" and sets the date of the act.

The rationale for this position is given below in the materials of the Glavbukh System

1. Resolution of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88 "On approval of unified forms of primary accounting documentation for recording cash transactions, for recording inventory results"

inventory of settlements with buyers,

suppliers and other debtors and creditors

(form No. INV-17)

It is used to register the results of the inventory of settlements with buyers, suppliers and other debtors and creditors. The act is drawn up in two copies and signed by the responsible persons of the inventory commission on the basis of identifying, according to the documents, the balances of the amounts on the corresponding accounts. One copy of the act is transferred to the accounting department, the second remains in the commission.

For the indicated types of debt, a certificate must be attached to the act of inventory of settlements (annex to the form No. INV-17), which is the basis for drawing up the Act in the form No. INV-17. The certificate is drawn up in the context of synthetic accounting accounts ”.

The organization must promptly write off bad debts in accounting and recognize it in tax accounting.

Cases of receivables

After the interruption, the course of the limitation period begins anew. At the same time, do not count the time elapsed before the break in the new limitation period (Article 203 of the Civil Code of the Russian Federation). The exceptions are cases established on countering terrorism. This is stated in paragraph 2

An example of determining the limitation period. The limitation period was interrupted *

LLC "Trading Firm" Hermes "" shipped goods to CJSC "Alpha" on January 13. Under the contract, payment must be made no later than 10 calendar days after shipment, that is, no later than January 23rd. However, the payment from "Alpha" was not received in due time.

On January 25, Hermes sent a letter of claim to Alpha. On February 1, the parties drew up a reconciliation report. This means that Alpha has acknowledged its debt. In this case, the limitation period begins to be counted again - from February 2.

Documenting

The fact of the occurrence of accounts receivable must be documented (part 1 of article 9 of the Law of December 6, 2011 No. 402-FZ).

Determine the amount of overdue receivables based on the results of the inventory and reflect in the act, for example, in the form No. INV-17. Carry out the inventory by order of the head (f. INV-22).

To write off accounts receivable, the manager must issue an appropriate order. The basis for this will be an inventory act and an accounting statement.

Attach documents confirming its occurrence to the inventory of accounts receivable, for example: *

• contracts that specify the terms of repayment of obligations by counterparties;
• waybills;
• acts of work performed (services rendered);
• records of accounts receivable at the end of the reporting (tax) period.

This procedure follows from the letters of the Ministry of Finance of Russia dated April 8, 2013 No. 03-03-06 / 1/11347 and the Federal Tax Service of Russia for Moscow dated April 13, 2011 No. 16-15 / 035618.1.

Sergey Razgulin,

Accounts payable arises if the organization:

• did not pay the counterparty (for example, did not pay the supplier for the shipped goods, did not pay the salary to the employee, did not transfer the tax (collection, penalties, fines) to the budget), did not pay off the debt on the loan (loan), etc.);
• has not shipped the goods (works, services) to the buyer (customer) against the received prepayment.

Limitation period

The general limitation period is three years (Article 196 of the Civil Code of the Russian Federation). However, according to the law, for certain types of claims, the term can be reduced or increased (Article 197 of the Civil Code of the Russian Federation). For example, a transaction can be declared invalid within a year (clause 2 of article 181 of the Civil Code of the Russian Federation). One of the equity holders can dispute the sale of a share in common property within three months if his preemptive right to purchase has been violated (clause 3 of article 250 of the Civil Code of the Russian Federation). The course of the limitation period is determined in the following order:

• for obligations the due date of which has been determined - upon the end of the term for the performance of the obligation;
• for obligations, the due date of which is not determined or is determined by the moment of demand - from the date of the presentation by the creditor of the demand for the performance of the obligation. If the creditor has given the debtor some time to fulfill the claim - at the end of the last day of the term for fulfilling the obligation.

This is stated in paragraph 2 of Article 200 of the Civil Code of the Russian Federation.

The limitation period may be interrupted. The grounds for interrupting the limitation period are the actions of the person, testifying to the recognition of the debt. After the break, the course of the limitation period begins anew, the time elapsed before the break is not included in the new period. At the same time, there is a limitation: the limitation period cannot exceed 10 years from the date of violation of the right, even if the term was interrupted. The exception is the cases established by the Law of March 6, 2006 No. 35-FZ on countering terrorism.

This procedure follows from the provisions of Article 203 and paragraph 2 of Article 196 of the Civil Code of the Russian Federation.

Debt inventory

You need to write off accounts payable separately for each obligation. Determine the amount of overdue accounts payable based on the results of the inventory.

Carry out the inventory by order of the head. You can use the standard form of this order (form No. INV-22). Or independently develop a template, approving it in the application to the accounting policy.

The written justification for writing off a specific obligation is the inventory act (you can use the standard form No. INV-17 or an independently developed form) and the accounting statement. Based on these documents, the head issues an order to write off accounts payable.

This is stated in clause 78 of the Regulation on accounting and reporting.

Sergey Razgulin,
active state adviser of the Russian Federation, 3rd class

The INV-17 form is used when carrying out an inventory of settlements with suppliers and contractors, which is mandatory in accordance with the Federal Law "On Accounting". Responsibility for the correct conduct of this procedure lies with inventory commission, which is chosen by the CEO.

The difficulty lies in the fact that many people involved in the process do not know what information should be contained in INV-17. This document must necessarily indicate following:

1. The name of the company of the debtor and / or the creditor, as well as the contacts of the legal and actual address.
2. Information about when and for what the debt was received, that is, how it was formed.
3. The exact amount of debt to be written off.
4. Documentary evidence of availability.

Document requirements

The INV-17 form was approved by the Goskomstat of Russia in 1998 by the Resolution “On Approval of Unified Forms of Primary Accounting Documents for Recording Cash Transactions, for Recording Inventory Results”. Officially since 2013 using the form is not a requirement, binding.

When conducting an inventory, a firm can use a form that has been developed independently. But many still continue to use this form when conducting an inventory, since it contains all the necessary information.

An act in the form of INV-17 must contain information on the presence of debt to suppliers and contractors, as well as information on documents confirming the existence of such a debt. If there are many counterparties, summary data from the accounting department is entered into the form, and in the case of a limited number of them, INV-17 may also contain the amount of debts.

The act is filled out by members of the inventory commission in two copies... One of them remains with the inventory commission, the other is sent to the accounting department of the company. At the same time, the act indicates not only firms, but also employees, if they have arrears (salary, vacation pay, maternity pay, etc.)

Help and app

In addition to the act itself, when reconciling settlements with suppliers and counterparties, it is attached reference, on the basis of which the INV-17 act is subsequently drawn up.

In turn, the basis for drawing up the certificate is the data of the accounting statements, which must contain all the information about the debt and the amount.

After that, the debt is divided into three groups: confirmed by the debtor, unconfirmed by the debtor and expired debt. After filling out the certificate, the obtained accounting data are detailed in the form INV-17.

At the same time, special legal requirements for filling out the INV-17 certificate absent... For those who are faced with the need for this procedure for the first time, instructions on how to fill out a certificate to the INV-17 act will be useful.

Column 3 contains information about what the debt was received for. It may indicate a loan, products, services or other reasons for the debt.

V 4 column contains information about the exact date when the debt was formed. This column must be filled out especially carefully due to the fact that on the basis of this date the limitation period is considered, and it is impossible to collect a debt from the debtor when going to court.

V 7 column it is necessary to register a document that confirms the presence of a debt. As such a document, you can use:

• consignment note;
• act on the provision of services or performance of work;
• the contract, which stipulates the deadline for the counterparty to fulfill its obligations under the contract;
• the amount of debt for the reporting period.

If situations arise when the limitation period had to be interrupted, since the reconciliation act was formed, it is necessary to indicate the reconciliation act as a supporting document and put the exact date when it was created.

Box 8 contains information about the date of formation of the document confirming the debt.

Example

The form of the INV-17 form consists of two parts, each of which is filled in during the inventory of debt with suppliers and contractors: the front of the form and the reverse.

The first page of the act contains basic information about the company, as well as the date, time and basis for reconciliation, in addition, it is necessary to indicate the number of the act and the date of its preparation. In order for the form to be recognized as legal, the business code of the enterprise must be indicated on the title page.

It is allowed to fill in the form by hand or with a pen with blue or black ink. After that, information about accounts receivable is recorded on the front of the form, and data on relations with creditors on the back.

The data in the INV-17 act are entered members of the inventory commission, which is appointed by order of the director of the company. Those responsible for carrying out the inventory enter into INV-17 information about the balances of the accounts that record the relationship between suppliers and consumers (suppliers, buyers and other counterparties).

All members of the commission put their signatures on the form of the completed act, after which one copy is obligatorily transferred to the accounting department, where the correctness of filling in the data in the INV-17 form will be checked.

After filling out the form of the inventory act, it must be stored in the archive at least 5 years... Since INV-17 has not been obligatory for 4 years now, filling it out for the first time can be fraught with certain difficulties.

As a rule, an inventory of settlements by suppliers and counterparties is carried out so that the organization can have an idea of ​​who owes it and how much, as well as to whom and how much it owes, and after that it can work out measures aimed at both repaying its own loans and and for the collection of receivables.

Ways to do this could be variety: a peaceful settlement, going to court or transferring a debt to a collection agency. But there are also cases when debt collection is impossible, that is, a bad accounts receivable.

Accounts receivable become hopeless when an entity realizes that there is no likelihood of debt collection from the debtor... Accounts receivable may arise when following circumstances:

• the borrower has not repaid the loan given to him by the organization and does not take any action to repay it;
• an employee of the company made a misappropriation of funds that were given to him on account of the needs of the enterprise;
• the supplier has received an advance payment, but the product has not been shipped;
• the buyer did not pay for the goods that he received, the work performed by the supplier, or the previously rendered services.

Accounts receivable are subject to write-off when following circumstances:

• expiration of the limitation period of the debt;
• impossibility of debt collection due to the fact that the statute of limitations has passed or the company has been liquidated.

The act of occurrence of the loan debt is confirmed credit agreement... The amount of the debt is determined by inventory and is recorded in the act in the accounts payable section.

Accounts receivable can be written off on a basis. The basic documents for this procedure are the act and the certificate to INV-17.

Accounts payable may occur in those cases, when:

• the company did not pay off the counterparty (did not pay off wage arrears, did not pay for the shipped products, did not repay the loan);
• the company received an advance payment, and subsequently the product was not shipped.

According to the law, the claim for debt lasts three years... In some situations established by law, the limitation period may be increased or, on the contrary, reduced. In such a situation, the basis for calculating the limitation period may be following events:

1. If the deadline for the fulfillment of obligations is clearly established, the debt can be written off immediately after the expiration of the period of claim.
2. If the term has not been fixed, the debts can be canceled at the moment when the creditor made a decision to collect the debt from the debtor and officially presented him with a demand to fulfill the obligation.

How to carry out an inventory of fixed assets in 1C, you can learn from this video instruction.

If the rest of the inventory documents, basically, systematize material assets, then the INV-17 act presents the results of the study of settlements with counterparties. Among the latter, we indicate not only enterprises, but also employees in respect of whom debt has arisen.

The form is filled in on the basis of a statement of the state of accounts - INV-17p. Here you will find information on accounts receivable and payable, which is then detailed in the form.

Files

How to fill out the INV-17p form

The form of the certificate has not changed since 1998, so it is familiar to many. In the header, the data on the unit where the inventory is carried out are indicated in a short form. Then you should indicate the act to which this annex is attached.

The table provides general data on debts, as well as supporting documents. The basis for reference is primary accounting, which includes documents on accepted work, invoices, reconciliations, and invoices. It so happens that several accounts serve as the basis. In this case, all numbers and dates are indicated in columns 8 and 9, while the amount for the counterparty remains total.

- several payment orders for one debt

Note that the help does not define totals because both debit and credit commitments are placed on the form. The amounts are displayed only in INV-17.

It is not necessary to put dashes in empty lines. If there were not enough rows in the table, you can increase their number by adding a row to the table. The same applies to the main act.

How to fill out the INV-17 form

The head of the document is well known from other inventory acts: here you should indicate not only the enterprise, but also its structural unit, for which the accounting is kept. Then we select the type of document that became the basis for the audit (most often, this is an order for an annual inventory or an order for an inventory before the sale of a representative office). Unsuitable types of documents can be crossed out in an electronic document or, with a pen, already in a printed one.

There are no strict requirements for the format of filling out the act. You can follow formal instructions and enter in the first column the names of accounts and a brief information on debtors or creditors, or you can - types of activities (for example, settlements with contractors).

- if the debt is not confirmed by the debtors

Please note that the reverse side that is printed on the same sheet is the second page of the form. It contains data on accounts payable, as well as fields for the signature of the responsible persons.

Without filling in this part of the document, INV-17 is invalid.

For INV-17p, the signature form is also printed on the other side of the form.

After registration

Most of the inventory acts are printed in two copies: for the inspection staff (commission) and the accounting department of the enterprise. The INV-17 form with the attachment is not an exception. The storage period for documents is 3 years.

New form "Act of inventory of settlements with buyers, suppliers and other debtors and creditors" officially approved by the document Approved by the Resolution of the State Statistics Committee of the Russian Federation of 18.08.1998 N 88.

More details about the use of the INV-17 form:

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