Enterprise inventory. The procedure for conducting an inventory of property and liabilities. Carrying out an inventory of property

Before submitting year-end reports, an inventory of the organization’s property and its material obligations is carried out. This event has a number of features.

Types of inventory of property and liabilities of an organization

An inventory of an organization’s property is a calculation of the valuables and monetary obligations that the company currently has. The technology for conducting inventories of organizational property must be strictly followed by responsible specialists.

When taking inventory, the values and liabilities of an enterprise are compared with the information reflected on a particular day. Thanks to the inventory, it is possible to understand whether business transactions are reflected in the documentation and accounting to the required extent. The check also allows you to correct documents if required.

1. As required. Mandatory inventory is carried out within an agreed time and in situations established by the legislation of the Russian Federation.

An inventory of the organization’s property is carried out:

when property is transferred for rent, during redemption, sale, privatization, as well as when a state or municipal unitary organization is transformed;
before preparing financial statements for the year; Initially, an inventory of the organization’s property and financial obligations is carried out, a report is drawn up afterwards; an exception is property that was inventoried no earlier than October 1 of the reporting year;
when financially responsible persons change (on the day of acceptance and transfer of cases);
when facts of theft, abuse, damage to property are established;
in case of fires, emergencies, natural disasters caused by extreme conditions;
when the organization changes or is liquidated, in other situations provided for by the legislation of the Russian Federation.

In any case, the enterprise's accounting policy must indicate during what time and with what frequency the check should be performed. The types of property and liabilities are not important. Designation of the inventory order is necessary if various instructions are intended to be written.

Carrying out work on inventory of an organization's property is mandatory by decision of the organization's management, in accordance with the legislation of the Russian Federation, accounting policies and various instructions within the company.

An inventory of the organization's property and responsibilities can be carried out on the initiative of persons using accounting data within the company (for example, on the initiative of management). Third-party (external) users of accounting data, for example tax authorities, whose interest is indirect, can also initiate an inventory.

2. By the initiator of the event.

The accounting inventory of the company's values and responsibilities is carried out in accordance with its accounting policies, by order of the manager. The document outlines the procedure for conducting an inventory of the organization’s property and liabilities, as well as the timing of the inspection.

Tax inventory of property is carried out in accordance with the order approved by the head of the state tax inspectorate or his deputy. The list of inventory property and the timing of the inspection should also be stated in the order.

Tax inventory has the main goal - to identify how much property is actually present at the enterprise, how many objects subject to tax are not taken into account, to compare the actual availability of values with information in accounting, to check how fully obligations are reflected in accounting. The features, duration of the audit and the composition of the inventory commission must be stated in the order of the head of the state tax service (or his deputy) according to the location of the taxpayer, as well as the location of real estate and transport in his property.

3. By the nature of the planning of the accounting inventory.

Planned accounting inventory is carried out according to a predetermined schedule. It is approved by the order of the head of the organization and the company’s accounting policy. Such an inventory can be performed every year, quarter, month - everything is determined by the size and industry of the organization.

The preparation of annual accounting reports in companies is preceded by a planned inventory of the organization’s property and liabilities in full. Work on the inventory of the organization’s property must be carried out every year, no earlier than October 1 of the reporting year.

Any planned accounting inventory should be performed on the first day of the month, since it is on this date that the balance of all accounting accounts is displayed. But legislative acts do not regulate this issue, and therefore the inventory can be performed on any day.

The main purpose of a planned inventory is to determine how much property is actually present in the company, compare this data with information in accounting, and check how fully the company’s obligations are reflected in it.

Unscheduled inventory is performed to check how well financially responsible persons are fulfilling their obligations. An unscheduled inventory sets the task of identifying facts of theft, body kits, and measurements by responsible employees, and developing measures to prevent such precedents in the future. An unscheduled inventory of an organization's property is carried out by order of management.

4. By degree of coverage.

As part of a complete inventory, all fixed assets, cash deposits, inventories, finished products, goods, assets, accounts payable, bank loans, loans, reserves, etc. are checked. There are no exceptions.

A random inventory involves checking a portion of property or liabilities.

Inventory covers all property, all types of monetary obligations, as well as inventories and other types of property that the company does not dispose of, but which is listed in accounting (for example, leased valuables accepted for processing, stored in storage), values not taken into account due to any - circumstances.

5. By the nature of the object of inspection.

Documentary inventory of an organization’s property is a check of documents confirming the existence of property or obligations and their correct execution (documentary inventory is carried out when intangible assets, accounts payable and receivable are checked).

As part of a natural inventory, the presence of property is directly checked: it is weighed, measured, and counted. Physical inventory, as a rule, is used when checking fixed assets and inventory items.

The manager must create conditions for the inventory to be carried out accurately, in full and in the shortest possible time (that is, provide labor for weighing and moving goods, as well as the necessary technical means).

An inventory of the organization’s property is carried out according to the location of the enterprise and the location of the financially responsible employee.

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Regulatory and legal basis for conducting an inventory of an organization’s property

An inventory of an organization’s property is carried out on the basis of such regulations as:

F3 “On accounting”. The law reflects not only general provisions on accounting, but also the main requirements for accounting, valuation of property and liabilities of an enterprise. The law deals with the concept of “inventory”. It defines cases when verification becomes a mandatory procedure and indicates how to display discrepancies between the actual availability of property and information in accounting.
Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n. The regulations indicate how to organize and maintain accounting, prepare and submit reports, how the organization should interact with external consumers of accounting data, and in what order the assessment and inventory of the organization’s property and liabilities should be carried out.
Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results.” The regulations contain forms of primary accounting documents. These are documents on the inventory of the organization’s property and obligations, which must be completed during the inspection.
Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49. The instructions state in what order the inventory of the organization’s property and obligations is carried out, how to formalize its results, by what rules to check certain types of property and financial obligations.
Order of the Ministry of Finance of the Russian Federation and the Ministry of Taxes of the Russian Federation dated March 10, 1999 N 20н, GB-3-04/39 “On approval of the regulations on the procedure for conducting an inventory of taxpayers’ property during a tax audit.” The order states what an inventory of an organization’s property is; The procedure for conducting an inventory of taxpayers' property during on-site inspections is also outlined. It is indicated by what rules the tax inventory of certain types of property and monetary obligations should be carried out, and how to formalize the results of the audit.

If required, the list of legislative acts and regulatory documentation that can be used during verification can be increased. In this case, the company’s form of ownership, the specifics of its activities and scale are taken into account.

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The main tasks and goals of conducting an inventory of the organization’s property and liabilities

Paragraph 14 of the Methodological Instructions talks about the goals that the organization’s property inventory sets for itself. This:

identifying the actual presence of company values;
comparison of the actual availability of property with the information reflected in accounting;
control over the reliability of the representation of obligations and values in accounting.

Inventory must be carried out, first of all, to ensure the reliability and relevance of accounting and its indicators. It is precisely those goals that are outlined in the Methodological Instructions that need to be achieved during the inventory.

First, responsible persons examine the obligations of the enterprise and look at the actual availability of property at its disposal. Next, the results of the audit are compared with the information in the accounting records. Reconciliation allows you to judge how fully the accounting reflects information about the values of the enterprise and its obligations.

Taking an inventory of an organization’s property poses a number of tasks. During the inspection, specialists:

control whether the proper conditions for storing property, finances, operating rules for equipment, other fixed assets, and cars are met;
identify inventory items that do not meet quality standards and technical requirements, property that has lost its original properties;
establish material assets that are not used or exceed established standards for their sale in the future;
control the validity of recorded accounts payable and receivable, inventories, unfinished production process, financial assets, deferred costs, reserves for planned expenses and other business items.

If responsible persons carry out all the actions described above, the main objectives of the audit will be achieved.

As part of each task, a specific area of the enterprise is examined, it is revealed what obligations the company has, what property it has, and the comparison of accounting data with the information obtained during the audit is stimulated. When each of the verification tasks is solved, the transition to the next inventory stage is carried out.

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Basic rules for conducting an inventory of the organization’s property and obligations

The inventory of property must be carried out according to certain rules, namely:

Managers determine how much time should be allocated for conducting an inventory of the organization’s property and liabilities, and determine the quantitative indicators of the audit.
Performing constant and rigorous monitoring of situations that oblige the implementation of work on the inventory of the organization’s property at the enterprise.
The results of counting, weighing and measuring reporting units serve as quantitative determinants of the availability of property.
During the inspection, the persons financially responsible for the reporting units must be present.
You can perform control checks on the accuracy of the information before the inventory is completed.
During the periods between inventories of companies whose range of assets is expanded, it is recommended to carry out selective inventories of inventory items.

Carrying out an inventory of an organization's property: step-by-step instructions

Step 1. Creation of an inventory commission.

When an inventory commission is created, an order (instruction, resolution) from the management of the enterprise must be drawn up (clause 2.3 of the Methodological Instructions for Inventory). The order is drawn up according to a single form N INV-22, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88.

Inventory commissions can consist of any employees of the enterprise. Typically they include:

representatives of the company administration;
accounting service employees (for example, chief accountant, his deputy);
other specialists: employees of various services: technical (engineer), financial (head of the financial department), legal (lawyer).

Specialists who bear financial responsibility are not included in the commission. Moreover, they must be present when the actual presence of the organization’s values is checked. The commission must consist of at least two company employees. The order also reflects information about the timing and reasons for the inspection, inventory of property and obligations.

The order must be approved by the general director, and then the document must be handed over to the chairman and members of the commission for signature. The document must be registered in the journal of control over the implementation of orders (instructions, resolutions) on inspection. Form – N INV-23 (clause 2.3 of the Inventory Guidelines).

Step 2. Receipt of all incoming/outgoing documents.

The inventory commission must receive the latest expenditure and receipt documentation at the time of performing the inventory of the organization’s property. This must be done before checking the actual presence of values in the organization. The chairman of the commission certifies the received documentation, indicating “before the inventory on “__” __________ 201_,” which in itself is the basis for the accounting department to determine the balance of property at the beginning of the audit based on accounting data (clause 2.4 of the Methodological Instructions for Inventory).

Step 3. We receive a receipt from the financially responsible persons.

Before taking inventory, the person bearing financial responsibility issues a receipt. It is provided to the commission on the day of the inspection. This document serves as confirmation that by the time of the inspection, the person bearing financial responsibility had submitted all expenditure and receipt documentation to the accounting department or handed it over to the commission; All incoming property was capitalized, and disposed property was written off.

Step 4. We check and document the presence, condition and valuation of assets and liabilities.

The responsibilities of the inventory commission include:

determining the number and names of assets that the organization owns or rents. We are talking about documentary securities, financial assets on hand, fixed assets, and inventories. When checking, physical counting is used (clause 2.7 of the Inventory Guidelines). At the same time, specialists assess the condition of these objects and whether their intended use is permissible;
reconciliation of documentation confirming the enterprise’s rights to assets that do not have a tangible form (for example, cash investments, intangible assets), in accordance with paragraphs 3.8, 3.14, 3.43 of the Inventory Guidelines;
checking the composition of accounts payable and receivable by reconciling with counterparties and checking documentation, which confirms the fact that there is a requirement and obligation (clause 3.44 of the Inventory Guidelines).

Members of the inventory commission enter the information received into inventory acts, or inventories. Next, the persons bearing financial responsibility leave their signatures on the documents confirming that they were present at the inspection (clauses 2.4, 2.5, 2.9–2.11 of the Inventory Guidelines).

Step 5. We reconcile the data in inventory records (acts) with accounting data.

The information received in inventory records (acts) is compared with the information reflected in the accounting records.

If the inventory of the organization’s property has yielded certain results, manifested in surpluses or shortages of valuables, the company draws up a matching statement. The document indicates that during the inspection, facts of shortage or surplus were revealed. A matching statement is drawn up exclusively in relation to that property, the quantity or quality of which differs from the accounting information.

To document the results of the inspection, use the following forms:

for OS - Inventory list of OS (form N INV-1) and Comparison sheet of inventory of OS (form N INV-18);
for goods and materials - Inventory list of inventory items (Form N INV-3); Inventory report of shipped inventory items (form N INV-4) and Comparison sheet of inventory results (form N INV-19);
for deferred expenses - Inventory report of deferred expenses (Form N INV-11);
at the cash desk - Cash Inventory Report (Form N INV-15);
for securities and BSO - Inventory list of securities and forms of strict reporting documents (Form N INV-16);
for settlements with buyers, suppliers and other debtors and creditors - Inventory report of settlements with buyers, suppliers and other debtors and creditors (form N INV-17).

Step 6. Summarize the results revealed by the inventory.

Based on the results of the inspection, the commission members analyze the detected inconsistencies. Members of the commission propose solutions to compare the actual availability of valuables and accounting information (clause 5.4 of the Inventory Guidelines). It is mandatory to draw up minutes of the meeting of the inventory commission.

If the results of the audit indicate that there is no discrepancy between the information in accounting and the actual availability of valuables, this is also reflected in the minutes of the commission meeting.

Based on the results of the meeting, the participants of the inventory commission summarize the results of the inventory.

In this case, it is possible to use the unified form N INV-26 “Statement of accounting of results identified by inventory”, which was approved by Resolution of the State Statistics Committee of the Russian Federation dated March 27, 2000 N 26. The statement indicates information about all shortages and surpluses, and also indicates the method for reflecting them in accounting (clause 5.6 of the Inventory Guidelines).

The head of the enterprise studies the record of the inspection results and the minutes of the commission meeting and, based on the information received, makes a final decision.

Step 7. Approve the inventory results.

As noted above, the participants of the inventory commission provide the management of the enterprise with the minutes of the meeting along with a record of the results obtained during the inventory. In addition to this documentation, management is provided with inventory lists (acts) and matching statements.

The technology for conducting an inventory of the organization’s property and obligations involves the manager reviewing documents and making a final decision, formalized in an order approving the results of the audit (clause 5.4 of the Inventory Guidelines). The order must contain instructions on the procedure for eliminating discrepancies that were identified during the inspection.

Upon completion of the designated activities, the inventory commission transfers documents on the inventory of property and obligations of the organization to the accounting service.

Step 8. We reflect the inventory results in accounting.

Inaccuracies between the actual availability of property in the company and the information in accounting that were identified during the audit are reflected in the accounting for the reporting period on which the inventory of the organization’s property and liabilities falls (Part 4 of Article 11 of the Federal Law of December 6, 2011 N 402-F3).

If an annual inventory is carried out, its results are entered into the annual financial statements (clause 5.5 of the Inventory Guidelines). If during the inspection, property is identified that cannot be used in the future because it has deteriorated and/or is obsolete, it is written off. In addition, debts for which the statute of limitations has expired are written off.

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How to correctly document the results of an inventory of the organization’s property and liabilities

There is a law “On Accounting”, which describes in detail the procedure for resolving inconsistencies identified during an audit. The discrepancy between the actual availability of values and information in accounting is regulated as follows:

Accounting for surplus.

Based on clause 28 of the Regulations on accounting and financial reporting, the excess of the actual availability of property over the information in accounting (surplus property) is accounted for at the market price on the day of the inspection. When determining the market value of surplus property, which was shown by the organization’s property inventory, specialists can use:

information on the cost of similar products received in writing from manufacturing companies;
data on price levels provided by state statistics bodies, trade inspectorates and organizations;
information on the price level reflected in the media and special literature;
expert conclusions on the price of individual objects.

To reflect in accounting previously unaccounted for fixed assets identified as surplus property during an audit, it is recommended to use account 08 “Investments in non-current assets”. This is stated in the Instructions for using the Chart of Accounts, according to which the acceptance of fixed assets for accounting is reflected in the debit of account 01 “Fixed Assets” in correspondence with account 08.

This Instruction contains a section regarding the use of account 08. The section is intended to summarize information about the company’s expenses on objects that will later be included in accounting as fixed assets. The same section says that only the debit of account 08 corresponds with the credit of account 91 “Other income and expenses”. Accordingly, fixed assets classified as surplus based on the results of the audit are reflected in the accounting records with the following notes:

D 08 – K 91, subaccount 1 “Other income” – capitalization of fixed assets at market price;
D 01 - K 08 - the fixed asset has been accepted for use, registered in the required manner, at the finally established initial price.

Accounting for shortages

During storage, transportation or processing, certain types of inventory items can change their physical and chemical composition, which can affect their natural shortage, which experts can identify during inspection. Based on clause 28 of the Accounting and Financial Reporting Regulations, shortages and damage to property identified during an audit as part of natural loss are classified as production costs or distribution costs. If shortages and damage are detected in excess of the standards, the guilty persons are responsible for this and compensate for losses from personal funds:

compensation of fixed assets and intangible assets is carried out at their residual value;
compensation for materials and finished products - at actual cost;
compensation for goods – at the purchase price or at actual cost.

After the causes of the shortages and the sources of their repayment have been identified, the guilty parties have been identified, the amounts recorded in account 94 are written off according to a certain scheme. Write-off of shortages of inventories within the limits of natural loss norms is carried out to the accounts of production expenses and sales costs. The accounting reflects the following information:

D 20, 23, 25, 26, 29 – K 94 – the amount of the identified shortage within the limit of the natural loss standard is written off to cost accounts;
D 44 - K 94 - the amount of identified shortages of material assets within the limits of natural loss standards is written off as sales costs, if we are talking about a trading enterprise.

Property losses within the limits of standards approved by law are written off on the basis of an order from the management of the enterprise if actual shortfalls are identified.

The amount of losses from natural loss identified during the inventory is written off against such a reserve within the limits of its value. The accounting records reflect the following: D 96 - K 94 - losses are written off due to the reserve for natural loss, if we are talking about a trading organization.

If an inventory of an organization’s property indicates that damage and shortages of property, inventories exceed the norms of natural loss, the losses are compensated by those responsible.

Based on Art. 242–244 of the Labor Code of the Russian Federation, if an employee of an enterprise is entrusted with property under an agreement on full financial responsibility, this employee is fully responsible for it. In accordance with financial liability, the employee fully compensates for the damage caused.

Based on Art. 246 of the Labor Code of the Russian Federation, the amount of damage suffered by the employer due to damage and loss of valuables is determined by actual losses. Losses are calculated taking into account the market value in force in the relevant territory on the date of damage, but not lower than the price of the property, taking into account the degree of its deterioration, according to accounting information.

This means that the shortage can be recovered from the guilty parties not at the actual cost of the missing property, but at the market (for trading companies - sales) price at which this property will be purchased again.

The recovery of damages incurred due to shortages should be based on the provisions of Art. 248 Labor Code of the Russian Federation. Thus, the employer gives an order to recover damages in an amount not exceeding a monthly salary. Such an order must be given no later than a month after the final determination of the amount of losses. If this period expires, the employee does not agree to compensation for damage, if the compensation exceeds the amount of the employee’s average monthly salary, the funds must be recovered through the court.

The amount of all deductions for each paycheck is limited. Thus, the amount of deductions cannot be higher than 20%, and when deducting from wages for several types of executive documentation, the employee must retain 50% of his salary (Article 138 of the Labor Code of the Russian Federation).

As the perpetrator compensates for the losses, the difference is written off from account 98, subaccount 4 “The difference between the amount to be recovered from the perpetrators and the book value for shortages of valuables”, to the credit of account 91, subaccount 1 “Other income”. That is, the difference between the market and accounting value of the missing property in accounting as part of non-operating costs is reflected in equal parts during the period of compensation for losses by the employee found guilty of the shortage.

The employee has the opportunity to compensate for the shortfall in parts or in full. If both parties agree, the at-fault employee can compensate for the losses in installments. In this situation, the guilty employee must confirm in writing his obligation to compensate for the shortfall, indicating the exact timing of payments. If the guilty employee is fired and refuses to compensate for the damage caused, the outstanding debt is collected through the court.

Compensation for the shortfall by depositing funds into the company's cash desk is reflected by the entry: D 50 - K 73, subaccount 2 “Calculations for compensation of material damage.” If the debt is repaid by deducting a certain amount from the employee’s salary, the following are recorded in the accounting: D 70 - K 73, subaccount 2 “Calculations for compensation of material damage.”

According to Art. 240 of the Labor Code of the Russian Federation, the employer has the right not to recover the amount of the deficiency from the subordinate - in full or a certain part. In this case, the specific circumstances of the damage must be taken into account.

If the employer refuses to recover the amount of damage from the subordinate, it is recognized as other non-operating expenses and is reflected in the accounting records as a credit entry to account 94 in correspondence with account 91, subaccount 2 “Other expenses.”

If it is not possible to identify the guilty employees or the court refuses to collect compensation, the damage from the shortage of valuables and their damage is attributed to the financial results of the company.

In such situations, in accordance with the Methodological Guidelines for Inventorying Property and Monetary Obligations, the documentation provided to formalize the write-off of shortages of valuables must contain decisions of the investigative authorities confirming that there are no perpetrators. Another option is for the court to refuse to collect compensation from the perpetrators.

In accounting, on the basis of the specified documentation, the amounts of property shortages that were initially attributed to account 94 are written off to the debit of account 91, subaccount 2 “Other expenses”.

Offsetting shortages with surpluses (re-grading)

During the inspection, it is possible to simultaneously identify surpluses and shortages for the same employee who is financially responsible. In relation to such cases, clause 5.3 of the Methodological Guidelines for Inventorying the Property and Obligations of an Organization applies. This provides for mutual offset of shortages and surpluses due to regrading. This is permissible only as an exception for the same inspection period, for the same employee who is being inspected, in relation to inventory items of the same name and in equal quantities. Employees who are financially responsible explain in detail to the members of the inventory commission the reasons for the misgrading.

If, during the offset of shortages with surpluses by re-grading, the value of the missing property exceeded the value of the property that turned out to be surplus, the guilty persons are responsible for the difference in price.

In cases where it is not possible to identify who exactly is to blame for the mis-grading, the difference in amounts is considered as a shortfall in excess of the loss standards and is attributed to distribution and production costs.

If there is a difference in price from mis-grading to shortage, for which the financially responsible persons are not to blame, comprehensive explanations are entered into the records of the inventory commission (the reasons why such a difference cannot be attributed to the guilty persons).

To objectively understand the financial situation of an enterprise, you should have reliable information about all the assets that the company disposes of: how much property is represented, what its condition is, whether the assessment has been given to it correctly. At the same time, the form of ownership of the organization is not so important. Next, the balance of the property is reconciled with the information reflected in the accounting records. All this is an inventory of the organization’s property, that is, a series of activities during which the obligations and property of the company are checked.

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Accounting for the inventory of an organization's property: main mistakes and their consequences

How the inventory of an organization’s property should be carried out is set out in sufficient detail in the current legislation. However, in practice, enterprises often make a number of mistakes. Here are the most common ones.

Incorrect execution of management's order to conduct an inventory of the organization's property and obligations (no deadlines for inventory, commission members not identified, no list of valuables). There are no grounds for conducting an inventory of property and, accordingly, recognizing its results.
During the audit, there is documentary evidence of the absence of at least one member of the commission. The results of the audit cannot be considered valid.
Drawing up an inventory list in one copy. The results of the audit cannot be considered valid.
Persons bearing financial responsibility did not provide receipts, according to which all expenditure and receipt documentation was sent to the accounting department. Errors that an inventory of the organization’s property helped to identify can be challenged upon presentation of documents drawn up during the inspection.
The verification procedure was carried out incorrectly: when accounting for the inventory of property and liabilities of an organization, accounting information is compared with the actual availability, and not vice versa. Possible misrepresentation of actual availability makes it difficult to identify some violations.
Lack of totals on each page of the inventory: it is necessary to write down the number, number of rooms, amount of material assets, total total in physical terms. It is possible that unauthorized changes may be made to the test results.
Absence of the notes “Prices, results checked” and “Signature of the financially responsible person” on each page (in relation to forms that provide such notes). Such a document cannot be the basis for filing claims against the person bearing financial responsibility.
On the last sheet of the inventory list there is no signature of the person bearing financial responsibility, stating that he has no claims against the commission members and that he accepts the values indicated in the inventory for storage under his own responsibility (in relation to forms providing for such signatures). If shortages are identified, it will be impossible to submit claims to the financially responsible person.
The commission members did not sign or certify the corrections and errors. In this case, adjustments cannot be considered valid.
In the inventory records after the approval of the inspection results, there are empty lines (there is no dash on them).
There is a possibility of making unauthorized adjustments to the test results.
During periods of breaks in the activities of the inventory commission, unauthorized persons may enter the room where inventories are stored. There is a possibility of making unauthorized changes to the audit results.

Carrying out an inventory of fixed assets at an enterprise is a process of checking the actual availability of assets, the result of which is the adjustment of accounting documents to the amount of identified discrepancies.

Depending on the scale, inventory can be of the following types:

1. Continuous inventory. The objects of verification are:

all company property;
financial obligations.

2. Selective inventory. The inspection applies to a separate part of the property.

Inventory is a mandatory process for all enterprises. The regulations for this process are prescribed in a number of legislative documents (RF Law No. 129-F3, Accounting Regulations dated July 29, 1998, Guidelines dated June 13, 1995), additions and clarifications are described in the accounting policies of the organization and special orders of the manager.

It is necessary to conduct an OS inventory in the following situations:

sale of property, rental of assets;
restructuring/liquidation of the company;
preparation of annual reports;
natural disaster that caused property damage;
suspicion of deliberate theft of fixed assets;
transfer of the right of material liability.

During the inventory process, all fixed assets that are located on the territory of the enterprise or belong to it according to documents are verified.

Subject to verification:

own property;
leased fixed assets;
assets that are located on the company’s territory under a custody agreement.

During the inspection, the following situations are possible:

Fixed assets have been identified that are not reflected in the company’s accounting records - the assets need to be assessed, the degree of depreciation determined and registered.
Fixed assets that are included in the accounting documents are missing or their current condition does not allow them to perform the functions assigned to them - you need to draw up an appropriate act and write them off from the company’s balance sheet at the expense of other costs or through compensation for losses by the guilty party.
Inventory objects physically exist, but at the time of inspection they are outside the company’s territory - you need to check the documents that confirm the legality of the absence.

During the inventory, not only the fact of presence is checked, but also:

the actual condition of the object, the degree of its wear and tear and ability to perform functions;
count the quantity, measure the volume and weight.

Inventory deadlines

An inventory of fixed assets is carried out at least once a year, with the exception of libraries, where inspections are allowed once every five years.

Check monthly:

the status of the company’s settlements with its branches (as of the 1st);
availability of cash and other valuables, strict reporting documents;
volumes of raw materials and supplies.

Checked quarterly:

number of animals in agricultural enterprises;
waybills;
reconcile calculations with the budget.

Once every six months (as of 01.06 and 01.12) calculations for receivables and payables are reconciled.

Inventory annually:

buildings, equipment, inventory, etc.;
other capital investment objects;
production inventories;
production that is not completed;
major repairs.

Settlements with banks are reconciled as statements are received.

As a rule, inventory is a planned process, the date, objects, and timing are fixed in the accounting policy or change insignificantly over the years. It is advisable to sometimes conduct spontaneous inventories for certain groups of assets.

Stages of inventory

1. Preparatory stage:

determination of inventory items and timing;
checking the correctness of documents for inventory objects - object cards, acceptance certificates, technical passports, etc.;
determining who will carry out the inventory - approval of the inventory commission, which should include a representative of the administration, accounting department and other relevant specialists, since sometimes it is difficult to measure the actual quantity of products or inventories (for example: if you need to determine the actual weight of bulk materials, without having opportunities to really weigh everything);
inventory order.

2. Actual inspection of fixed assets - counting, weighing, measuring, checking the condition and recording the result in inventories and acts.

3. Comparison of the audit result with the data of accounting documents - the formation of a matching statement and acts that explain the discrepancies.

4. Order to complete the inventory and accounting of its results:

acceptance of identified objects onto the balance sheet;
writing off objects that are missing from the balance sheet;
write-off of damages from persons responsible for damage to property.

Inventory rules:

all members of the commission must be present;
mandatory presence of a financially responsible person or group of persons (boss, deputy, employees) in case of collective responsibility;
if the inventory process needs to be interrupted, for example, postponed to the next day, then the premises are sealed when the commission is absent.

Displaying inventory results in company accounting

When conducting an inventory at an enterprise, the following situations are possible:

1. Surplus fixed assets are detected - you need to determine the current value and make the following posting:

Dt01 Kt91.1 - accounting for the cost of fixed assets in other income.

2. Property shortages have been identified, but the perpetrators have not been identified - it is necessary to write off the residual value of the missing fixed assets as other expenses:

Dt91.2 Kt94 - attribution of residual value to other expenses.

3. Damage or theft of property has been identified and the perpetrators have been identified - it is necessary to write off the damage caused to the organization from the perpetrators:

Dt94 Kt01 - write-off of the cost of fixed assets;
Dt02 Kt94 - write-off of the accumulated depreciation amount;
Dt73 Kt94 - attributing the shortage to the account of the guilty person;
Dt50 Kt73 - repayment of the amount of damage to the cash desk.

The property of any organization or enterprise must be subject to periodic accounting and control, which is ensured through the systematic carrying out of inventories, which can be scheduled or unscheduled.

Recalculations are carried out in accordance with legislative norms, as well as the internal policies of the organization and its management, which can set excellent deadlines for checking the quantitative and qualitative condition of property.

Regulatory regulation

Inventory is expressed in a special way of monitoring the safety of material assets and assets of the organization, as well as the correctness of their reflection in accounting. The main regulations in accordance with which the inventory is carried out are the following:

Order of the Ministry of Finance of the Russian Federation No. 49, which determines the procedure for conducting inventories and recording the results obtained;
Order of the Ministry of Finance of the Russian Federation No. 34n, approving the regulations on accounting at enterprises and organizations of the Russian Federation, in particular, containing the procedure for recording inventory results and their registration.

The main task solved by conducting an inventory is to identify the actual availability of the property that is listed on the organization’s balance sheet and compare it with actual indicators.

Types of property inventory and purposes

The purposes for which the inventory is carried out are:

Determination of the actual availability of funds, property represented by material objects, securities, funds that are directly related to the enterprise and organization.
Identification of those objects that may have partially or completely lost their quality and for which there is a need for re-evaluation.
Identification of existing assets that have not been used for some time to perform certain work actions with them.
Checking the current storage conditions for existing valuables.
Determination of the real value of those objects that are listed on the balance sheet.

According to the current classification, there are four main types of inventory carried out:

Partial, which is carried out for each object once per calendar year. Such an inventory does not require much time and does not interfere with the flow of the work process.
Periodic carried out within a certain time frame, and its volume depends on the type of values that are subject to recalculation and their nature.
Full, which consists of checking all material assets of the organization.
Selective, which is carried out at individual sites or affects the responsibility of individuals under whose jurisdiction the storage of valuables is located.

Drawing up an order

Inventory is carried out only on the basis of an order from the immediate head of the organization, which can be issued in the form of an order, resolution or other acts.

Such an order indicates the timing of the recount, the reasons why it was appointed, the composition of the commission that will conduct it, as well as the direct volume and name of the property that needs to be checked. In particular, the form of such an order issued may be in standard form INV-22.

To carry out an inventory in an organization or enterprise, a standing commission, which carries out all the necessary activities regarding the organization of the preparation of the recount, the direct implementation and recording of the existing results.

Such a commission may be partially involved in conducting inter-inventory checks for general control over the safety of valuables in the process of work. If the organization has a separate inventory commission, it is involved in carrying out any recalculations, and an additional one is not created in such situations.

Among other actions, such a commission may, based on the results of the inventory, make certain proposals to resolve situations regarding identified shortages or misgrading that will occur after the recount.

Preparation stages

Preparation for inventory includes next steps:

Making a decision to conduct an inventory.
Notifying employees and management directly involved in the recount or involved in it.
Receipt by the commission of documentation that relates to the inventory property.
Checking all documentation on the day of inventory regarding received or written off inventory items and other movements that may affect the results of the recalculation.
Checking the technical means by which inventory items will be recalculated.

Procedure and timing

The procedure for conducting the recount and the timing of its implementation are determined head of the organization. It is he who establishes how many times during the reporting period (which is usually one year) planned events of this kind will be carried out.

Moreover, the pre-established procedure for recalculation must be approved in the accounting policy of the organization. In most cases, the procedure is scheduled for 1st day of any month- this is due to the fact that it is on this date that the balances of the accounting accounts are displayed and the data for conducting the inventory do not require additional formation or compilation.

If a different date is selected, then an additional calculation will be required on the day of inventory of the total balance turnover for those accounts on which the inventory items subject to recalculation are recorded.

In addition to scheduled recalculations carried out on predetermined dates, unscheduled ones can also be carried out. Thus, they can be carried out in following situations:

When there is a change in financially responsible management, which includes certain inventory items.
For a sudden check of recently hired financially responsible persons.
In case of certain incidents that resulted in damage to inventory items (fire, flood, etc.).
When inventories of goods and materials are formed, when their value exceeds the established norm.
If the organization has established facts of violation of the current rules for acceptance of goods, their sale or storage.

The information obtained as a result of the inventory about the real number of valuables listed on the organization’s balance sheet is entered into relevant inventory records or acts, and such documents must be prepared in two original copies.

Each page indicates the total number of item items that are indicated in it, as well as the overall total expressing their number. It is prohibited to leave blank lines in such documentation, or make mistakes or blots.

The statements are signed by all members of the inventory commission, as well as by the person who is financially responsible for the values being counted.

Comparison and summary statements

As a result of the inventory, they form final statement, which will contain the results of the recalculation; as a rule, the form is used for this INV-26. In the comparison and final statements, identified surpluses and shortages are expressed in following form:

The surplus of identified assets is accounted for at market value directly on the date of the recalculation and the amount received is subject to credit to the financial results, if the organization is of a commercial nature, or to an increase in income, if the nature of the business unit is non-commercial.
Identified shortages of goods and materials or damage to property within the permissible limits of natural loss norms are considered production costs.

If damage occurs beyond the norm, then write-off can be carried out at the expense of the guilty persons responsible for their storage.

Depending on the nature of the organization and the type of activity, in some situations it is possible to reflect in the matching statements the mutual offset of existing surpluses and identified shortages by regrading.

The procedure for conducting an inventory can be found in this video.

Basic Concepts

Inventory is the reconciliation of accounting data and the actual availability of inventory items or liabilities. All property of the organization and all obligations are subject to inventory, regardless of the location of the organization and its legal form. In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records (rented property, accepted for safekeeping, received for processing, or not accounted for for some reason) are subject to inventory. There are the following types of inventory: complete and partial. At full , or complete inventory, all property and all obligations of the organization are subject to verification. At partial

Inventory inspections subject property selectively, for certain types of property and liabilities. Inventory can be planned And unscheduled

The number of inventories during the year and the dates of their conduct, the list of property and liabilities are established by the head of the organization himself. Mandatory inventory is necessary in the following cases:

1) when changing the financially responsible person;

2) before drawing up annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year);

3) when transferring property for rent, sale, redemption;

4) when establishing facts of theft, abuse, and damage to valuables;

5) in case of natural disasters, fire, accident;

6) upon liquidation (reorganization) of an organization, before drawing up a liquidation (separation) balance sheet.

The inventory procedure is determined by the Methodological Instructions for Inventory of Property and Financial Liabilities. To carry out the inventory, by order of the head of the organization, a permanent inventory commission is created, which includes representatives of the administration, accounting employees and other specialists. When there is a significant amount of inventory, a working inventory commission is created. When conducting an inventory, the presence of all members of the commission is necessary, since the absence of at least one is grounds for invalidating the inventory results.

The entire inventory process can be divided into five stages (Fig. 9.1):

1) preparatory;

2) verification stage;

3) taxi;

4) comparative and analytical;

5) final.

During the inventory, the facility is sealed, and no actions are taken to issue or receive goods. The commission gets to work, taking a receipt from the financially responsible person and having an inventory list in hand.

During the inventory, the actual presence of inventory items is recorded in the inventory. After completing the inventory, an inventory act is drawn up in two copies, which reflects the names of inventory items (material assets), quantity, units of measurement, accounting price, and so on. Completed inventory records and acts are submitted to the accounting department, where the comparison results are recorded in the matching sheet. Inventory findings

tion commission are documented in a protocol approved by the head of the organization. After approval, the inventory results are reflected in accounting.

Rice. 9.1. Inventory process

The head of the organization is obliged to make a decision on the results of the inventory within 10 days. If the materially responsible person is to blame for the shortage, then to reflect the shortage in accounting, use account 73 “Settlements with personnel for other operations”, subaccount 2 “Calculations for compensation of material damage”. The amount of the shortage is taken into account in account 94 “Shortages and losses from damage to valuables” and is withheld from the culprit at the market price.

The difference arising between the market and accounting prices is reflected in account 98 “Deferred income” on subaccount 4 “The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables.” If the culprit is not identified, then the shortage is written off as production and distribution costs:

Dt 20, 23, 26, 44.

Shortages arising from natural disasters are attributed to the financial result of the organization’s economic activities and are written off to account 99 “Profits and losses”.

Surpluses identified during the inventory are included in the organization’s income and are recorded in account 91 “Other income and expenses.”

Let's consider conducting an inventory in certain areas of the accounting process.

Cash register inventory

The cash register inventory is carried out at least once a month.

If excess funds are found in the cash register, they should be included in the income of the organization:

Dt 50 Kt 91.

A shortage of funds detected at the cash register is reflected in the accounting records with the following entries:

1) Dt 94 Kt 50 – lack of funds;

2) Dt 73/2 Kt 94 - the amount of the shortage is attributed to the financially responsible person;

3) Dt 50 Kt 73/2 – the amount of the shortage was paid by the financially responsible person to the organization’s cash desk;

4) Dt 70 Kt 94 – the amount of the shortage is withheld from the salary of the financially responsible person.

Inventory of inventory items in the warehouse

Excess inventory items discovered during the inventory must be included in the organization’s income:

Dt 10, 43 Kt 91.

The identified deficiency in accounting is reflected in the following entries:

1) Dt 94 Kt 10, 43 – a shortage of inventory items was detected;

2) Dt 20, 26, 44 Kt 94 - the shortage in the norms of natural loss is written off as production costs;

3) Dt 73/2 Kt 94, 98 - shortages in excess of the norms of natural loss are attributed to the financially responsible person at market value;

4) Dt 50, 70 Kt 73/2 - the amount of the shortage was paid to the cash desk (deducted from wages) by the financially responsible person;

5) Dt 98/4 Kt 91 - the difference between the accounting and market values of inventory items is included in the organization’s income.

Inventory of fixed assets

An inventory of fixed assets is carried out no more than once every three years. If a shortage is identified during the inventory of fixed assets, then its amount is attributed to the financially responsible person at the market value of the object and taking into account the amount of depreciation accrued during operation.

If during the inventory it is revealed surplus fixed assets, then they are accounted for as fixed assets received free of charge:

1) Dt 08 Kt 98/2 “Gratuitous receipts” - fixed assets are capitalized at market value;

2) Dt 01 Kt 98 – fixed assets accepted for accounting;

3) Dt 20 Kt 02 – depreciation has been accrued;

4) Dt 98/2 Kt 91 - part of the income of future periods is attributed to the income of the current period (in the amount of accrued depreciation).

Thus, the initial (market) cost of fixed assets identified during the inventory is included in the income of the current period of the organization in parts (in the amount of accrued depreciation) throughout the entire period of their operation.

Inventory of calculations

An inventory of settlements with banks and other credit institutions for loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors consists of checking the validity of the amounts listed in the accounting accounts.

Inventory of settlements with suppliers and customers (accounts 60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers” and 76 “Settlements with various debtors and creditors”) is drawn up in a settlement reconciliation act signed on both sides - by the manager (or other authorized person) of the organization and the head (or other authorized person) of the counterparty company.

When checking invoice 60, special attention must be paid to goods that have been paid for but are in transit, and settlements with suppliers for uninvoiced deliveries (these are deliveries without documents, so they must be checked against documents in accordance with the corresponding invoices).

For debts to employees of the organization (account 70 “Settlements with personnel for wages”), unpaid amounts for wages are identified that are subject to transfer to the account of depositors, as well as the amounts and reasons for overpayments to employees.

When inventorying accountable amounts (account 71 “Settlements with accountable persons”), reports of accountable persons on advances issued are checked, taking into account their intended use, as well as the amount of advances issued for each accountable person (dates of issue, intended purpose).

In addition, the inventory commission, through a documentary check, must also establish the correctness and validity of:

· settlements with banks, financial, tax authorities, extra-budgetary funds, other organizations, as well as with structural divisions of the organization allocated to separate balance sheets;

· the amount of debt for shortages and thefts listed in the accounting records;

· amounts of receivables, payables and depositors, including amounts of receivables and payables for which the statute of limitations has expired.

Inventory... Sounds scary. In fact, if you carefully understand the intricacies of the work, then everything will turn out to be much simpler than you thought. A set of actions aimed at identifying discrepancies between the data reflected in accounting and the actual availability, monitoring the storage conditions of property - all this can be called in one word “inventory”.

The procedure for conducting an inventory is strictly regulated by law. Guidelines for inventory of property and financial obligations are reflected in Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49.

General rules for conducting inventory

The sequence and timing of the inventory are prescribed in the Federal Law on Accounting No. 129-FZ and Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n “On approval of the Regulations on accounting and financial reporting in the Russian Federation.” The regulations must be enshrined in the accounting policies of the enterprise. The manager determines the timing of the inventory independently, except in cases where the inventory is established by law:

when transferring property (sale, lease);
during reorganization or liquidation of the organization;
when transforming a state or municipal unitary enterprise;
before preparing annual financial statements;
when changing financially responsible persons;
in the event of natural disasters or emergency circumstances;
upon detection of theft or damage to property.

In addition to scheduled inventories, an organization can also carry out extraordinary inventories of inventory items; they are called sudden and serve to strengthen internal control in the company.

The actions taken strengthen control over the maintenance of inventory documentation, improve the quality of monitoring the process, and serve as a mechanism for developing new verification techniques for individual sectors of monitoring work.

It is necessary to distinguish between types and principles of inventory. Complete inventory is the process of checking all accounting objects, including rental property. Selective or segmented inventory checks only part of it, for example, property received for processing.

Inventory technology

I. Preparatory activities.

The head of the enterprise issues an order to conduct an inventory, indicating the timing and areas of the inventory property, and the composition of the audit commission.
Acts are created and approved confirming the readiness of the organization. Primary documents for property are sent to the accounting department, all inventory items must be capitalized, and the defect must be written off. During the inventory period, all operations for the receipt or release of inventory items must be suspended.

II. Main period.

An inventory of property is carried out, inventory counting, cash and other financial assets are checked, the correctness of the assessment and the validity of determining the specified value in accounting are checked, with the data being entered in the “Actual Availability” column of the inventory list.
An inventory list is drawn up in 2 copies with continuous numbering with a mandatory summary on each page. Signatures of the persons who carried out the inspection, signatures of members of the inventory commission and financially responsible persons are affixed.
The completed inventory list is transferred to the accounting department.

III. Analytical period.

1. Analysis of inventory results.

The received documents are reconciled with the available accounting data, and a matching statement is drawn up. The analysis establishes the actual location of shortages and possible causes. The re-grading stands out. Data on surpluses is generated and their market value is determined. Data on surplus shortages is generated.

In some cases, the inventory, and therefore its results, may be invalidated or challenged if the following mandatory standards are violated:

violation of document registration rules;
the presence of not all commission members and financially responsible persons;
the presence of unauthorized persons in the territory of the inventory;
concealing facts of shortages or theft of property, entering false information into the inventory list.

2. An inventory of property held in custody, rented or received for processing is drawn up in separate documents. Owners of inventory items are provided with a certificate of the results of the work performed and a copy of the inventory list.

3. Acts and other documents are filled out to explain the discrepancies between the actual and accounting balances of goods.

4. A decision is made to recover damages from the perpetrators.

5. The chairman of the commission approves the results of the inventory. An order (instruction) of the manager is issued to approve the results and results of the inventory. The order serves as the basis for making entries in the accounting registers.

Accounting entries

Conclusion: Correctly performed inventory procedures contribute to the development of internal discipline at the enterprise, develop segment inspection skills, and improve the quality of internal documentation.

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