Inventory of property. The procedure for conducting an inventory of property, which must be followed. Inventory of financial liabilities

Mandatory inventory of the organization's property should be carried out at least once a year. This requirement follows from the normative acts on inventory, which establish cases when an inventory is carried out without fail (before the preparation of annual financial statements, in case of theft, fire, etc.). In addition to the mandatory ones, inventories can also be carried out at the initiative of the company itself.

Rules for conducting an inventory of property

In order for the inventory to be successful, and its results to be recognized, it is necessary to follow the procedure for conducting an inventory of property, which we will now discuss.

Inventory Order

The inventory is carried out on the basis of the order of the head, which can be issued in the form of an order, order, resolution or other administrative act. This order specifies the terms and reasons for the inventory, the composition of the inventory commission, the property that is subject to verification. Such an order can be issued in a unified form approved by the State Statistics Committee (INV-22).

inventory commission

The inventory commission is approved by the head of the company before the start of the inventory. There are special requirements for its composition that must be taken into account. Such commissions include employees of administration, accounting and other structural units (lawyers, economists, technologists, etc.). It is impossible to include in the commission the employees of the company who are financially responsible for the safety of the checked values.

Preparing for inventory

Before the inventory of property begins, all receipts, expenditure documents, reports on the movement of goods and materials and cash must be submitted to the commission. From persons financially responsible for the safety of the property being checked, receipts are taken that all expenditure, receipt documents have been submitted to the commission or to the accounting department; and the property for which they are responsible is credited or written off as an expense. These actions allow you to establish the actual state of the property for reconciliation with accounting data.

Conducting an inventory of property

The audit must be carried out in the presence of all members of the commission and necessarily the financially responsible person (persons). Violation of this rule will lead to unreliable inventory results. If you need to check a large amount of property and it is impossible to do it in one day, then the premises in which the check is carried out must be sealed when the commission leaves. Inventory labels (INV-2) are used to fix the intermediate results of the check.

Registration of inventory results

To fix the results of the check, various forms of inventories and inventory acts are provided. At the same time, requirements were established for their content, the order of execution, the number of copies, corrections, etc. As a rule, organizations use unified forms of inventories and acts approved by the State Statistics Committee. For example:

• INV-1 (OS inventory);
• INV-3 (inventory of goods and materials);
• INV-5 (inventory of goods and materials accepted for safekeeping);
• INV-6 (act for settlements for goods and materials in transit);
• INV-11 (act for deferred expenses);
• INV-15 (act for cash).

Their use is optional and the company can develop its own forms. However, in practice they are often used, since they contain all the necessary details and information.

If the conducted inventories show any discrepancies between the actual state of the property and obligations of the company with the accounting data in the accounting department, then they make postings aimed at bringing them into line. Decisions are also made in relation to responsible persons when establishing their guilt in the loss or damage to property in excess of the norm.

Before reporting on the results of the year, 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 obligations of the organization

An inventory of an organization's property is a calculation of the values ​​​​and monetary obligations that the company has at the moment. The technology of carrying out inventories of property of organizations must be strictly observed by responsible specialists.

During the inventory, the values ​​and obligations of the enterprise are compared with the information reflected in for a certain day. Thanks to the inventory, it is possible to understand whether business transactions are reflected in the documentation and accounting in the required volume. Validation also allows you to correct documents if required.

1. By necessity. Mandatory inventory is carried out within the 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, when buying out, selling, privatizing, as well as when a state or municipal unitary organization is being transformed;
• before preparing financial statements for the year; Initially, an inventory of the property and financial obligations of the organization is carried out, the report is drawn up after; the 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, the appearance of which was caused by extreme conditions;
• when the organization changes or is liquidated, in other situations provided for by the legislation of the Russian Federation.

The accounting policy of the enterprise in any case should indicate for how long and with what frequency the check should be performed. The types of property and liabilities are not important. The designation of the order of inventory is necessary if it is supposed to write different instructions.

Performing work on the inventory of the 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 property and obligations of an organization can be carried out at the initiative of persons using accounting data within the company (for example, at 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 values ​​and obligations of the company is carried out in accordance with its accounting policy, by order of the head. The document indicates the procedure for conducting an inventory of the property and obligations of the organization, as well as the timing of the audit.

The 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 inventoryable property and the timing of the inspection should also be stated in the order.

Tax inventory pursues the main goal - to identify how much property is actually presented at the enterprise, how many taxable objects are not taken into account, to compare the actual presence of valuables with information in accounting, to check how fully liabilities are reflected in accounting. The specifics, duration of the audit and the composition of the inventory commission should be stated at the disposal of the head of the state tax service (or his deputy) at the location of the taxpayer, as well as at the location of real estate and transport in his ownership.

3. By the nature of the planned 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 accounting policy of the company. 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 firms is preceded by a planned inventory of the property and obligations of the organization in full. The inventory of the organization's property must be carried out every year, not earlier than October 1 of the reporting annual period.

Any planned accounting inventory should be carried out 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 represented in the company, compare these data with information in accounting, and check how fully the obligations of the enterprise are reflected in it.

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

4. By degree of coverage.

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

A random inventory involves checking a part of the property or liabilities.

The inventory affects all property, all types of financial obligations, as well as production stocks and other types of property that the company does not dispose of, but which are listed in accounting (for example, leased values ​​accepted for processing, stored), values ​​not taken into account due to which or circumstances.

5. By the nature of the object of verification.

Documentary inventory of the organization's property - verification of documents confirming the existence of property or obligations, 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 checked directly: it is weighed, measured, counted. In-kind 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 framework for conducting an inventory of the organization's property

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

1. F3 "About accounting". The law reflects not only the general provisions on accounting, the main requirements for accounting, valuation of property and obligations of the enterprise. The law deals with the concept of "inventory". It defines cases when verification becomes a mandatory procedure, indicates how to display discrepancies between the actual availability of property and information in accounting.
2. Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n. The regulation specifies how to organize and maintain accounting, draw up and submit reports, how the organization should interact with external consumers of accounting data, in what order the assessment and inventory of the organization's property and liabilities should be carried out.
3. Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 N 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results." The regulation contains forms of primary accounting documents. These are documents on the inventory of property and obligations of the organization, which must be drawn up during the audit.
4. Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49. The instructions say in what order the inventory of the property and obligations of the organization is carried out, how to formalize its results, according to what rules to check certain types of property and financial obligations.
5. Order of the Ministry of Finance of the Russian Federation and the Ministry of Taxation of the Russian Federation of March 10, 1999 N 20n, GB-3-04 / 39 "On approval of the regulation on the procedure for conducting an inventory of taxpayers' property during a tax audit." The order says what an inventory of the organization's property is; the procedure for conducting an inventory of taxpayers' property during on-site inspections is also indicated. It is indicated according to what rules one should carry out a tax inventory of certain types of property and monetary obligations, how to draw up the results of an audit.

If required, the list of legislative acts and regulatory documents that can be used in the audit can be increased. In this case, the form of ownership of the company, the specifics of its activities and scale are taken into account.

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The main tasks and objectives of conducting an inventory of the property and obligations of the organization

Paragraph 14 of the Methodological Guidelines speaks of the goals that the inventory of the organization's property sets for itself. It:

• identification of the actual presence of the company's values;
• comparison of the actual availability of property with the information reflected in accounting;
• control over the reliability of the display 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 indicated in the Guidelines that must be achieved during the inventory.

First, responsible persons examine the obligations of the enterprise, look at the real availability of property at its disposal. Further, the results of the check are compared with the information in accounting. Reconciliation allows you to judge how fully information about the values ​​of the enterprise and its obligations is reflected in accounting.

Inventory of the property of the organization poses a number of tasks. During the audit, experts:

• control whether the proper conditions for the storage of property, finances, the rules for operating equipment, other fixed assets, cars are observed;
• identify inventory items that do not meet quality standards and technical requirements, property that has lost its original properties;
• establish material values ​​that are not used or exceed the established norms for their implementation in the future;
• control the validity of accounted payables and receivables, inventory items, unfinished production process, financial resources, deferred costs, reserves of planned expenses and other business items.

If the responsible persons perform all the actions described above, they achieve the main objectives of the audit.

Within the framework of each task, a specific area in the enterprise is investigated, what obligations the company has, what property it has, and the comparison of credentials with the information obtained during the verification is stimulated. When solving each of the verification tasks, the transition to the next stage of the inventory is carried out.

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Basic rules for conducting an inventory of property and obligations of an organization

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

1. Managers determine how much time should be allocated to conduct an inventory of the property and obligations of the organization, determine the quantitative indicators of the audit.
2. Implementation of constant and rigorous monitoring of situations that oblige to perform work on the inventory of the organization's property at the enterprise.
3. The results of counting, weighing and measuring reporting units act as quantitative determinants of the presence of property.
4. When checking, the persons financially responsible for the reporting units must be present.
5. You can perform control checks on the accuracy of the information before the end of the inventory.
6. In the periods between inventories of companies whose nomenclature of values ​​is extended, it is recommended to carry out selective inventories of inventory items.

Conducting an inventory of the organization's property: step by step instructions

Step 1. Creation of an inventory commission.

When an inventory commission is created, an order (instruction, resolution) of the enterprise's management is necessarily issued (clause 2.3 of the Methodological Guidelines for inventory). The order is drawn up according to a single form N INV-22, approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 N 88.

Inventory commissions can consist of any employees of the enterprise. They usually include:

• representatives of the company administration;
• employees of the accounting service (for example, the 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. However, they must be present when the actual presence of the values ​​of the organization is checked. The commission must consist of at least two employees of the company. The order also reflects information about the timing and reasons for the inspection, inventory property and obligations.

The order must be approved by the general director, and then the document must be submitted to the chairman and members of the commission for signature. The document must be registered in the register of control over the execution of orders (instructions, resolutions) on verification. Form - N INV-23 (clause 2.3 of the Guidelines for inventory).

Step 2. Receipt of all incoming/outgoing documents.

The inventory commission must receive the latest expenditure and receipt documentation at the time of the inventory of the organization's property. This should 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 determining the balance of property by the accounting department by the beginning of the check according to the accounting data (clause 2.4 of the Guidelines for inventory).

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

Before the inventory, the person bearing material responsibility draws up a receipt. It is provided by the commission on the day of the inspection. This document serves as confirmation that by the time of the check the person liable has submitted all the expenditure and receipt documentation to the accounting department or transferred it to the commission; All incoming property is credited, and the retired is written off.

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

The responsibilities of the audit committee include:

• determination of the number and names of values ​​that the organization has or leases. We are talking about documentary securities, cash on hand, OS, MPZ. When checking, natural counting is used (clause 2.7 of the Methodological Guidelines for Inventory). In parallel, experts evaluate the state of these objects, whether their intended use is permissible;
• reconciliation of documentation confirming the rights of the enterprise to assets that do not have a material form (for example, cash investments, intangible assets), in accordance with clauses 3.8, 3.14, 3.43 of the Guidelines for inventory;
• verification of the composition of accounts payable and receivable by reconciliation with counterparties and verification of documentation that confirms the fact that there is a requirement and an obligation (clause 3.44 of the Methodological Guidelines for Inventory).

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

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

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

If the inventory of the organization's property gave certain results, manifested in excess or shortage of values, the company draws up a collation statement. The document indicates that during the check facts of shortage or surplus were revealed. The collation statement is drawn up exclusively in relation to that property, the quantity or quality of which differs from the accounting information.

Use the following forms to submit your audit results:

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

Step 6. Summarize the results identified by the inventory.

Based on the results of the audit, the members of the commission analyze the detected discrepancies. Members of the commission propose solutions for comparing the actual availability of valuables and accounting information (clause 5.4 of the Methodological Guidelines for Inventory). It is obligatory to draw up minutes of the meeting of the commission on inventory.

If the results of the check indicate that there is no discrepancy between the information in accounting and the actual availability of valuables, this is also displayed 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 for the results identified by the inventory”, which was approved by the Decree of the State Statistics Committee of the Russian Federation dated March 27, 2000 N 26. The statement contains information about all shortages and surpluses, and also indicates the method of their reflection in accounting (clause 5.6 of the Guidelines for inventory).

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

Step 7. We approve the results of the inventory.

As indicated 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 records (acts) and collation statements.

The technology for conducting an inventory of the organization's property and obligations implies consideration by the head of the documents and the adoption of a final decision, drawn up in an order approving the results of the audit (clause 5.4 of the Methodological Guidelines for the inventory). The order must contain an instruction on the procedure for eliminating discrepancies that were identified during the audit.

Upon completion of the indicated 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 results of the inventory 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 accounting for the reporting period that falls on the day of the inventory of the property and obligations of the organization (part 4 of article 11 of the Federal Law of 06.12.2011 N 402-F3).

If an annual inventory is performed, its results are recorded in the annual financial statements (clause 5.5 of the Methodological Guidelines for the inventory). If, during the inspection, property is found that cannot be used in the future, because it has deteriorated and/or is morally obsolete, it is written off. In addition, they write off debts for which the statute of limitations has expired.

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How to correctly draw up the results of the inventory of property and liabilities of the organization

There is a law "On Accounting", which details the procedure for resolving inconsistencies identified during the audit. The discrepancy between the actual availability of valuables and information in accounting is regulated as follows:

Surplus accounting.

On the basis of clause 28 of the Regulation on accounting and financial statements, the excess of the actual availability of property over information in accounting (surplus property) is accounted for at the market price on the day of the audit. Determining the market value of the surplus property, which was shown by the inventory of the organization's property, specialists can use:

• information on the cost of similar products received in writing from manufacturers;
• price level data provided by state statistics bodies, trade inspections and organizations;
• information about the price level, reflected in the media and special literature;
• expert opinions on the price of individual objects.

In order to reflect in accounting previously unrecorded fixed assets identified as surplus property during verification, it is recommended to use account 08 “Investments in non-current assets”. This reads 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.

There is a section in this Instruction regarding the use of account 08. The section is intended to summarize information about the company's expenses for objects that will later be accepted for 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 accounting with the notes:

• D 08 - K 91, sub-account 1 "Other income" - capitalization of the fixed asset at the market price;
• D 01 - K 08 - the fixed asset, issued in the required manner, at the final set initial price, is accepted for use.

Accounting for shortages

In the process of storage, transportation or processing, certain types of inventory can change their physical and chemical composition, which can affect their natural shortage, which specialists can identify during verification. On the basis of clause 28 of the Regulation on accounting and financial statements, the shortage and damage to property identified during the audit as part of natural loss is attributed to production costs or distribution costs. If shortage and damage are revealed 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 residual value;
• compensation for materials and finished products - at actual cost;
• compensation of goods - at the cost of the purchase or at the actual cost.

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

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

Losses of property within the limits approved by law are written off on the basis of an order from the management of the enterprise, if actual shortages are revealed.

The amount of losses from attrition identified during the inventory is written off at the expense of such a reserve within its value. The following is reflected in accounting: D 96 - K 94 - losses are written off at the expense of the reserve for natural decline, if we are talking about a trade organization.

If the inventory of the organization's property indicates that the damage and shortage of property, inventories exceeds the norms of natural loss, the losses are compensated by the guilty persons.

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 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 incurred by the employer as a result of 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 from the guilty persons can be recovered not at the actual cost of the missing property, but at the market (for trading companies - sale) price at which this property will be bought again.

To recover the amount of damage that occurred due to a shortage, it should be based on the provisions of Art. 248 of the 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 one month from the date of the final determination of the amount of losses. In the event of the expiration of this period, the disagreement of the employee to compensate for the damage, if the compensation exceeds the amount of the average salary of the employee for the month, it is necessary to recover funds through the court.

The amount of all deductions for each payroll is limited. So, the amount of deductions cannot be higher than 20%, and when deducting from salary 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 balance sheet value for missing valuables”, to the credit of account 91, subaccount 1 “Other income”. That is, the difference between the market and book 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 shortage in parts or in full. If both parties agree, the offending employee can pay damages in installments. In this situation, the employee at fault must confirm in writing his obligation to compensate for the shortfall, indicating the exact timing of payments. In the event of the dismissal of the guilty employee and his refusal to compensate for the damage caused, the outstanding debt is recovered through the courts.

Compensation for the shortage by depositing financial resources into the cash desk of the company is reflected in the entry: D 50 - K 73, subaccount 2 “Calculations for compensation for material damage”. If the debt is repaid by deducting a certain amount from the employee's salary, the following is recorded in the accounting: D 70 - K 73, subaccount 2 "Calculations for compensation for 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 shortage from the subordinate - in full or in 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 reflected in the accounting entry on the credit of 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 recover 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 the Inventory of Property and Monetary Liabilities, the documentation provided for the write-off of the shortage of valuables should contain decisions of the investigating authorities confirming that there are no guilty persons. Another option - the court should refuse to recover compensation from the perpetrators.

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

Offset of shortages by surpluses (regrading)

During the audit, it is possible to simultaneously identify surpluses and shortages from the same employee who is liable. In relation to such cases, clause 5.3 of the Guidelines for the inventory of property and obligations of the organization applies. It provides for the mutual offset of shortages and surpluses due to sorting. This is permissible only as an exception for the same period of verification, for the same employee who is being checked, 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 admitted sorting.

If, in the course of offsetting shortages in surpluses by sorting, the value of the missing property exceeded the value of the property that turned out to be in surplus, the guilty persons are responsible for the difference in price.

In cases where it is not possible to identify who exactly is guilty of regrading, the difference in amounts is considered as a shortage in excess of the loss standards and is attributed to distribution and production costs.

If there is a difference in price from regrading towards shortage, in which the financially responsible persons are not to blame, exhaustive explanations are entered into the protocols of the inventory commission (the reasons due to which such a difference cannot be attributed to the guilty persons).

For an objective understanding of the financial position of the enterprise, one should have reliable information about all the values ​​​​that the company disposes of: how much property is presented, what condition it has, whether it is given a correct assessment. In this case, the form of ownership of the organization is not so important. Next, there is a reconciliation of the balance of property with the information reflected in accounting. 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 organization's property inventory: main mistakes and their consequences

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

1. Incorrect execution of the order of the management to conduct an inventory of the property and obligations of the organization (lack of inventory deadlines, members of the commission are not indicated, there is no list of valuables). There are no grounds for conducting an inventory of property and, accordingly, for recognizing its results.
2. During the audit, there is documentary evidence of the absence of at least one member of the commission. The test results cannot be considered valid.
3. Drawing up an inventory in one copy. The test results cannot be considered valid.
4. Persons bearing financial responsibility did not give receipts, in accordance with which all expenditure and receipt documentation was sent to the accounting department. Errors that the inventory of the organization's property helped to identify can be challenged upon presentation of documents drawn up during the audit.
5. The verification procedure was carried out incorrectly: when accounting for an inventory of property and obligations of an organization, accounting information is compared with actual availability, and not vice versa. Possible distortion of actual availability makes it difficult to identify some violations.
6. The absence of totals on each of the pages of the inventory: it is necessary to prescribe the number, number of numbers, the amount of material values, the total in natural terms. Unauthorized changes to the results of the check cannot be ruled out.
7. Lack of notes “Prices, totals checked” and “Signature of the financially responsible person” on each of the pages (in relation to forms that provide for such notes). Such a document cannot be the basis for making claims to a person who bears material responsibility.
8. On the last sheet of the inventory list, there is no signature of the person bearing material responsibility, stating that he has no claims against the commission members and that he accepts the values ​​\u200b\u200bspecified 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 file claims with the financially responsible person.
9. The members of the commission did not sign or certify the corrections and errors. Adjustments in this case cannot be recognized as valid.
10. In the inventory lists, after the approval of the results of the check, there are blank lines (there is no dash on them).
11. There is a possibility of making unauthorized adjustments to the results of the check.
12. During periods of interruptions in the activities of the inventory commission, unauthorized persons may enter the premises where the inventories are stored. There is a possibility of making unauthorized changes to the results of the check.

The correctness and validity of the amounts reflected in the accounting accounts need to be checked periodically. Such verification is carried out by conducting an inventory of financial liabilities. In the course of such an inventory, the organization's settlements with other persons, debts for shortages, receivables and payables are checked. Let's consider the procedure for such a check.

The need for an inventory

According to the Ministry of Finance of the Russian Federation, an inventory of the property and financial obligations of the organization should be carried out once a year. The review period is from January 1st to December 31st.

The need for such an audit follows, among other things, from paragraph 74 of the Regulations of July 29, 1998 No. 34n, according to which there should be no inconsistent (unsettled) amounts and discrepancies in calculations in accounting records. The audit is carried out before the preparation of the annual report.

In addition, the legislation provides for a number of cases in which an inventory is also required.

Compulsory stock taking

Cases in which the inventory is mandatory (in addition to the above inventory of financial obligations) are provided for in paragraph 27 of the above Regulations. Here they are:

• transfer of property for rent;
• operations in relation to SUE or MUP;
• change of financially responsible persons;
• damage, loss of property, occurrence of consequences from emergencies;
• reorganization or liquidation of a legal entity.

Conducting an inventory of the financial obligations of the organization

The review in question includes:

• inventory of settlements with credit institutions;
• check of calculations with the budget;
• checking the status of settlements with counterparties (buyers, suppliers);
• inventory of calculations on advance reports;
• inventory of settlements with employees on wages and other payments;
• a complete inventory of the financial obligations of the organization in relation to all debtors and creditors.

Verification of the identity of data on settlements (in other words, reconciliation of settlements) is carried out in relation to each of these entities separately.

When conducting an inventory, one should be guided by the provisions of the Methodological recommendations of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49.

The procedure for conducting an inventory of property and financial obligations

The inventory should be ensured by the relevant commission, which operates on an ongoing basis.

The appointment of members of the commission is made by the head of the organization, for which a special order (order) is issued.

The inventory, in particular, is subject to debit balances on accounts 60, 62, 68, 69, 71, 73, 75, 76, as well as credit balances on accounts 60, 62, 66, 67, 68, 69, 70, 71, 73, 75, 76.

In order to conduct an inventory, the organization, among other things, requests reconciliation with counterparties.

The results of the inventory of settlements and financial obligations are reflected in the relevant act.

There is a unified form of act No. INV-17. However, the head of the organization has the right to approve the independently developed form of such an act.

Reconciliation with the tax authorities is carried out by drawing up an act in the form 1160070.

The preparation of these documents should be preceded by a certificate of the inventory of property and financial obligations of the organization. Such a certificate is the basis for the preparation of the above inventory acts.

An inventory is a check of the property and obligations of an organization by counting, measuring, weighing. This is a way to clarify the accounting indicators and subsequent control over the safety of the organization's property.

The main objectives of the inventory:

• * identification of the actual presence of property;
• * comparison of the actual availability of property with accounting data;
• * verification of the completeness of the reflection in the accounting of liabilities.

All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory.

In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records (under safekeeping, leased, received for processing), as well as property not taken into account for any reason, are subject to inventory.

Depending on the degree of coverage by the inspection of property and obligations, organizations distinguish between full and partial inventory.

A complete inventory covers all types of property and financial obligations of the organization without exception.

Partial inventory covers one or more types of property and liabilities (only cash, materials, etc.).

Inventories can be planned, which are carried out at a predetermined time, and sudden, which are carried out to establish the presence of valuables unexpectedly for a financially responsible person. They are carried out by order of higher authorities, heads of organizations, at the request of auditors, investigative and control bodies.

The number of inventories in the reporting year, the dates of their conduct, the list of property and liabilities checked during each of them, are established by the head of the organization, except when an inventory is mandatory.

An inventory is required:

• * when transferring the organization's property for rent, redemption, sale, as well as when transforming a state or municipal enterprise;
• * before the preparation of annual financial statements, except for property, the inventory of which was carried out no earlier than October 1 of the reporting year. An inventory of fixed assets can be carried out once every three years, and library funds - once every five years. In areas located in the Far North, and in areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their least remaining;
• * when changing financially responsible persons (on the day of acceptance and transfer of cases);
• * when revealing facts of theft, abuse or damage to property;
• * in case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;
• * upon liquidation (reorganization) of an organization or in other cases provided for by the legislation of the Russian Federation.

To conduct an inventory in the organization, a permanent inventory commission is created.

With a large amount of work for the simultaneous inventory of property and financial obligations, working inventory commissions are created.

With a small amount of work and the presence of an audit commission in the organization, inventory can be assigned to it.

The personal composition of permanent and working inventory commissions is approved by the head of the organization. The document on the composition of the commission (order, resolution, order) is registered in the book for monitoring the implementation of orders for inventory.

The composition of the inventory commission includes representatives of the administration of the organization, employees of the accounting service, and other specialists (engineers, economists, technicians, etc.).

The inventory commission may include representatives of the internal audit service of the organization, independent audit organizations.

The absence of at least one member of the commission during the inventory is the basis for recognizing the results of the inventory as invalid.

Before the inventory, preparatory measures are carried out: material assets are sorted and stacked by name, grade, size; in places of storage, labels are posted indicating the quantity, mass or measure of the checked values; all documents on the receipt and expenditure of valuables must be processed and recorded in the registers of analytical accounting; from financially responsible persons it is necessary to obtain a receipt that they do not have unaccounted and not written off valuables.

The chairman of the inventory commission endorses all incoming and outgoing documents attached to the registers (reports), indicating “before the inventory on “...” (date)”, which should serve as the basis for the accounting department to determine the balance of property by the beginning of the inventory according to the credentials.

The availability of funds in kind is checked with the obligatory participation of a financially responsible person. The results of counting, measuring and weighing are entered in the inventory lists or inventory certificates in at least two copies, which are signed by all members of the commission. Financially responsible persons confirm on each inventory that they have no claims against the commission and that they have accepted the verified values ​​for safekeeping.

The head of the organization must create conditions that ensure a complete and accurate check of the actual availability of property on time (provide labor for weighing and moving goods, technically sound weighing facilities, measuring and control instruments, measuring containers).

For materials and goods stored in the supplier's undamaged packaging, the quantity of these valuables can be determined on the basis of documents with mandatory verification in kind (for a sample) of a part of these valuables. Determining the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

When inventorying a large number of goods by weight, the plumbing lists are kept separately by one of the members of the inventory commission and a financially responsible person. At the end of the working day (or at the end of the reweighing), the data of these statements are compared and the verified total is entered into the inventory. Acts of measurements, technical calculations and statements of plumb lines are attached to the inventory.

On each page of the inventory, indicate in words the number of serial numbers of material assets and the total amount in physical terms recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) these values ​​are shown in.

Errors are corrected in all copies of the inventories by crossing out the wrong entries and putting down the correct entries over the crossed out entries. Corrections must be agreed and signed by all members of the inventory commission and financially responsible persons.

On the last page of the inventory, blank lines are crossed out and a note is made about checking prices, taxation and counting the totals behind the signatures of the persons who carried out this check.

When checking the actual availability of property in the event of a change of financially responsible persons, the one who accepted the property signs in the inventory in receipt, and the one who handed over - in the delivery of this property.

Separate inventories are drawn up for property in safekeeping, leased or received for processing.

If the inventory of property is carried out within a few days, then the premises where material assets are stored must be sealed when the inventory commission leaves. During breaks in the work of the inventory commissions (at lunchtime, at night, for other reasons), the inventories should be stored in a box (cabinet, safe) in a closed room where the inventory is carried out.

If financially responsible persons find errors in the inventories after the inventory, they must immediately (before the opening of the warehouse, pantry, section, etc.) report this to the chairman of the inventory commission. The inventory commission checks the indicated facts and, if they are confirmed, corrects the identified errors in the prescribed manner.

To complete the inventory, it is necessary to apply the forms of primary accounting documentation given in Appendices 6-19 to the Guidelines for the inventory of property and financial obligations, or the forms developed by ministries and departments.

At the end of the inventory, control checks of its correctness can be carried out. They should be carried out with the participation of members of the inventory commissions and financially responsible persons before the opening of the warehouse, pantry, section, etc., where the inventory took place.

The results of control checks of the correctness of the inventory are drawn up by an act (Appendix 3 to the Guidelines) and recorded in the book of accounting for control checks of the correctness of the inventory (Appendix 4 to the Guidelines).

During the inter-inventory period in organizations with a large range of values, selective inventories of material assets can be carried out at the places of their storage and processing.

Control checks of the correctness of the inventory and selective inventory taking place in the inter-inventory period are carried out by the inventory commissions by order of the head of the organization.

Acts are drawn up for damaged or spoiled valuables, which indicate the nature and degree of damage, its causes, and the persons guilty of damaging the valuables. The results of the inventory of funds and securities are drawn up by an act without recording them in the inventory list.

The completed inventory lists and acts are handed over to the accounting department, where they are checked, then the actual availability of funds is compared with accounting data. The results of the comparison are recorded in the collation sheet. It indicates the actual availability of funds according to the inventory (quantity and amount), the availability of funds according to accounting data and the comparison results - surplus or shortage. In the collation sheet, values ​​are recorded indicating the quantity and amount by groups, types and varieties in accordance with the classification adopted in accounting. Only those values ​​​​for which surpluses or shortages are identified are recorded in the collation statement, and the rest are shown in the statement as a total amount.

The amounts of surpluses and shortages of inventory items in the collation statements are indicated in accordance with their assessment in accounting. To formalize the results of the inventory, unified registers can be used, in which the indicators of the inventory lists and collation statements are combined.

For values ​​that do not belong to the organization, but are listed in the accounting records (located in safekeeping, rented, received for processing), make up separate collation statements.

The inventory commission is obliged to identify the causes of shortages or surpluses found during the inventory. Conclusions, proposals and decisions of the commission are drawn up in a protocol approved by the head of the enterprise. After approval, the results of the inventory are reflected in the accounting.

The discrepancies between the actual availability of property and accounting data identified during the inventory are reflected in the accounting accounts in the following order:

• 1) the surplus of property is accounted for at the market value of the property on the date of the inventory, and the corresponding amount is credited to the financial results of a commercial organization or an increase in income from a non-profit organization, and for a budgetary organization - to an increase in financing (funds);
• 2) the shortage of property and its damage within the limits of the norms of natural loss are attributed to the costs of production or circulation, in excess of the norms - to the account of the guilty persons. If the perpetrators are not identified or the court refuses to recover damages from them, then the losses from the shortage of property and its damage are written off to the financial results of a commercial organization or an increase in expenses for a non-profit organization, and for a budgetary organization - to a decrease in funding (funds).