Inventory: what is it, features of the conduct, necessary forms and acts

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

All accountants know that inventory is an indispensable and strictly necessary measure for keeping records. Those who are responsible for managing divisions, departments, and the company as a whole have no less information about it. Individual specialists from different departments can take part in the inventory. At some enterprises, this is the responsibility of a special department of material support.

General information

Any accountant can tell you that an inventory is a strictly limited sequence of activities, each of which is extremely important for the result. The main task of the audit is to make sure that all the material assets that the enterprise has on paper are present in material form.

From year to year, such an audit should be carried out both on the financial obligations of the company and on its property. It is necessary to control fixed assets and other assets. Frequencyconducting inspections, the nuances of their organization, the list of objects that need to be clarified, should be formulated by the management of the enterprise. It is necessary to create an internal position, confirm it with an accounting policy. Be sure to issue a thematic order confirming this position.

The laws of our country also say that the inventory is a necessary and important event, without which it is impossible to do at the enterprise. A special law was adopted, published under the 402nd number. It clarifies situations requiring mandatory inventory.

The legislation obliges to do such a check if the company is preparing to submit annual reports of accountants, if it is planned to sell, transfer some objects under a sale or lease agreement. An inventory is needed if the person responsible for storing items changes, if theft is detected, if something was used incorrectly or deteriorated. The procedure is prescribed for structural changes, emergency.

Nuances and forms

Any head of an enterprise knows that an inventory is not only an event that is planned in advance, but also an event that can be organized suddenly if the prerequisites arise. In particular, an unscheduled check is carried out if it is discovered that the client has been deceived.

The main condition for organizing an event is the will of the senior staff. An audit can be arranged at any time. It is required if an unrecorded product is produced, there isunplanned implementation. A sudden inventory is needed if the management wants to verify the competence of the person responsible for a certain sector of the enterprise.

Responsibility for organizing the inventory rests with the commission. It should include three employees or more people. The head issues an order by which he establishes a list of workers included in the commission. She's always active.

If there is a need, additional highly specialized personnel are introduced into the group. Each check is carried out with the involvement of all members of the commission. If someone is absent, the result of the event is invalidated. Financially responsible personnel are also required to be present at the inspection. Without his participation, the results have no force.

Event definition

Monthly, annual inventory and carried out with a different period - this is an event that involves checking the presence of certain values, obligations of a monetary type. It is made for a specific date. The obtained indicators are compared with information from the accounting documentation, discrepancies are identified.

Inventory allows you to control the safety of material we alth. There are several types of events. Periodicity allows you to divide cases into planned, scheduled, and sudden. The first is strictly obligatory and necessary when preparing reports for the year. Sudden is carried out on a secret schedule of management personnel or at an unpredictable moment if there is a reason.

Material, financial inventory carried outoutside the well-known schedule, is aimed at identifying the responsibility for the fulfillment by employees of their obligations. Such a check should be sudden for someone who is ex officio responsible for the property - this is the main condition of the event. Based on the results, they conclude how competent a person is, whether he conscientiously performs his work. Unplanned activities are needed if the appropriate circumstances arise. In this case, employees can take the initiative and invite management to organize the inventory.

A lot or a little?

It is customary to single out complete and partial, selective inventory forms. The first ones involve activities in which they recalculate, compare everything that the enterprise owns. With such a check, there are no exceptions and cannot be. You can organize a partial inventory. For her, they determine which groups of property are subject to verification, and it is with them that they work. The selective form involves the selection of positions from a group of goods, items, assets that are subject to verification.

If a check of the second or third type is organized, it was possible to detect some discrepancy, a full check cannot be dispensed with. The selective form is most often organized during the pause between the main verification events. These measures allow you to take control of the safety of tangible assets. Managers can keep track of how accurate records are being kept.

Who's in charge?

Accounting, inventory - the responsibility of qualified personnel of the enterprise. Special Commissiondetermined by the order issued by the main head of the enterprise. It is permanent. Whatever inventory is planned to be carried out in the company, this commission is obliged to be present at the event in full force. She is in charge of control between inventory counts.

If the volume of the planned inspection is very large, separate specialized commissions can be created. Such an organization of the workflow makes it possible to check the entire company in a strictly stipulated time. This is especially convenient if different parts of the company are far apart from each other. In particular, if a legal entity has structural subdivisions, it is impossible to do without the formation of working commissions. In some cases, the optimal way out is the formation of a one-time group. This works during the current check, after which it expires.

Goals and objectives

Carrying out, correct registration of the inventory, analysis of the results of this event is strictly necessary to clarify how the actual property of the company corresponds to the information about it in the reporting documentation. The task of the commission is to determine if there are objects that were not taken into account, and to calculate how much material is actually consumed in the production process. Inventory (accounting) should identify all shortages, detect excess, make sure that operational standards and rules in relation to property are observed. The Commission is responsible for the initial review.

Accounting is implemented through recalculation, measurement, clarification of weight. Objectsinventory must be checked strictly in the places where they are located in the norm of the workflow. During the inspection, you need to find everything damaged. They reveal what is no longer suitable for use, as well as materials, objects, products whose expiration date has expired.

Key Rules

In order for the inventory to be successful, it must be continuous. Responsible personnel must be on site at all times. The check should be sudden for the person responsible for the checked property. Only a commission approved by the management has the right to conduct it.

Important Documents

The procedure for organizing inventory in our country is determined by official orders, regulations issued on behalf of the Ministry of Finance. It is necessary to be guided by the provisions that establish accounting rules, as well as local documents adopted within the enterprise for standardizing work.

Among the most important, it is worth noting the order of the Ministry of Finance adopted in the 99th, published under the 49th number. The fact of the need for an inventory is enshrined in the 402nd Federal Law on accounting. If some aspects of the workflow are not spelled out in these laws, if there is no information in other state documents, you need to adopt a local act, make a provision in the accounting policy.

The task of the head of the form is to draw up the rules of the event. As a sample, use the "Guidelines". Each company develops samples and inventory forms independently, taking into account the peculiarities of the enterprise.

When compiling sample documentationthe scope of the business must be taken into account. Documentation is implemented through unified forms. In 1998, the State Statistics Committee issued Decree 88, which approved a number of templates necessary for inventory.

About the event in more detail

The main idea of the inventory is to recalculate everything the company has and check how the results differ from the documentation that was originally available. Count objects based on their location. According to the inventories, an inventory is not carried out, since it will not be possible to find surpluses this way. If something is taken into account by mass, you need to weigh it, if by volume, length - measure the geometric parameters.

Certain items are converted to weight units. This is characteristic of the inventory of agricultural goods. If the value packaging is not damaged, individual blocks are selectively opened. If there are no inscriptions, the contents differ from those indicated outside, you need to open all the packages and count everything that the company has.

As can be concluded by analyzing the forms used for the inventory, and also understand by analyzing the documentation governing the check, during the research it is necessary to check all securities and cash. Such items are counted on a piece of paper.

It is recommended that an agreement declaring matresponsibility include the condition that it is impossible to store personal belongings at the place where a person works. Checking what is available, all data is entered into the inventory. Usually, the responsibility for compiling this document rests with the accountant. It is forbiddenadd nothing to the document without counting in advance. You can't trust the word of employees, no matter how good they are.

Rules: strict

Inventory - the period for which it is forbidden to receive anything. You can't do spending transactions. The room in which the check is organized is strictly limited. Outsiders are not allowed. If the commission takes a break, you need to seal the object. All documents related to the inventory are kept only in a safe.

Scheme and instructions

These are determined by the 49th order. When organizing an inventory of debts, fixed assets, material assets, they first draw up an order, which is signed by the head of the company. The document declares the fact of verification. It should contain deadlines and procedures. It fixes who is included in the commission, what types of property need to be checked. Further, the values are sorted by key features, if there is a need for such an event, everything is recounted and information is entered into the inventory. The next step is reconciliation. Then sum up.

The inventory sheet must be approved by the person in charge of the company. When the document is drawn up and approved, activities begin to change and improve accounting, clarify the information stored in the accounting department. If the perpetrators are found, they must be held accountable. Documents compiled as verification reports should be archived for long-term storage.

Off-Balance Accounts

Others wonder if inventory can acta means of identifying the status of off-balance accounts. Experts note the need for periodic inspections of all property owned by a certain enterprise.

If some objects are not included in the property, but the company uses them, then you also need to organize a check. An inventory is carried out relative to what is rented, what is received and deposited under responsibility. Accordingly, everything that passes through off-balance accounts is also taken into account and checked.

The order of verification is the same as described earlier. A special report is being drawn up. When accounting, the value stipulated by agreements, acts of transfer and other documents that regulate the relationship of structures in relation to the analyzed property is important. One of the copies is given to the owner so that he can compare the information with his own credentials.

Pharmacy

Using the samples of inventory acts, the regulatory documents indicated earlier, you can organize an inspection at the pharmacy. A distinctive feature of such a process is the need to involve all financially responsible personnel. On the day when the inventory is carried out, medicines cannot be dispensed. You can organize a manual check, you can scan labels.

Based on the characteristics of the event, they choose suitable samples of inventory acts. Sometimes the event involves counting the funds present at the pharmaceutical outlet in alphabetical order. Because some drugsstored separately, and certain products are easy to miss, such an inventory often shows shortages. Shelf counting is recognized as more efficient. At the same time, all goods are located, avoiding accidental loss.

Inventory and revision

These two events have certain differences. They are both held to check the movement of property, so they are sometimes confused. The main difference is the purpose of the test. The inventory is aimed at establishing the difference between the real state of affairs and recorded on paper. Such a check is needed to remove errors from the accounting led by the accounting department. An audit, in turn, is required to identify operations that are carried out in defiance of the law and without reason. The audit is aimed at assessing the legality of activities, to determine their compliance with the standards.