Order to conduct an inventory - the main thing in controlling the organization

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

Inventory of property is carried out in order to control the safety of valuables. It is necessary to draw up an order for an inventory. If a shortage is detected, the organization finds out for what reasons the property was lost, takes measures to prevent theft or damage. This is the sphere of interests of the owner of the organization, and he himself decides how often it should be held.

Inventory of assets - one of the stages of verification of financial data, which allows you to ensure the reliability of reporting. As you know, the right of an investor to high-quality financial information is protected by the state. That is why the new law provides for a mandatory inventory of assets, not property, which is carried out after an order for inventory is drawn up.

At the same time, the new law, unlike the old one, does not contain a list of cases when inventory is required, it refers to other standards. Therefore, the list from Accounting Regulations N 34n is applied, despite the fact that the document refers to the inventory of property, not assets.

So, purely formally, Regulation N 34n must be applied simply because it is a valid normative act. And speaking on the merits, then in all the cases mentioned in Regulation 34n, for example, after the theft of property or a fire, it is really necessary to conduct an inventory. To conduct it, you must provide a sample inventory order. In order to make sure that any balance sheet items do not need to be adjusted. After all, most of the property of the organization is at the same time its assets.

I want to draw your attention to this. When conducting an inventory of assets, in contrast to the inventory of property, there will not be and should not be a complete correspondence between the data of accounting registers and the number of objects in warehouses, workshops and offices of the organization. And be sure to issue an order to conduct an inventory.

Another possible reason for the discrepancy between inventory accounting and accounting is related to the concept of "inventory object". It causes a lot of problems for accountants. Until now, disputes have not subsided over what is an inventory object - a mouse, keyboard, monitor, system unit or computer as a whole. I want to tell you that with the adoption of the new PBU 6, these disputes will stop. The organization will be able to independently determine how the inventory of fixed assets is carried out, the form for which must be filled out - individual parts of the object, a group of small parts or the entire object.

I think the accountant's difficulties arise becausethe fact that property and financial aspects are mixed in the concept of an inventory object. On the one hand, a structurally isolated object is recognized as the main means. And at the same time, those parts of the object that have different useful lives should be accounted for as a separate fixed asset for the purposes of depreciation. But these are mutually exclusive conditions! Therefore, a clause on this condition must be included in the inventory order.

Why is it necessary to define an inventory item as a structurally separate item? For the purposes of warehouse accounting, so that it is convenient to inventory the property. That is why it is called "inventory". For example, the inventory item is a helicopter, the quantity is 1 item.