2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
Conducting an inventory at an enterprise can be compared to general house cleaning. After all, it often happens that when we decide to put things in order on the far shelves of cabinets, we find some old and forgotten, and, possibly, lost things. This is what happens in the enterprise. Since values can move during the production process, confusion can result - what is located where (one location is documented for the fixed asset, but in fact it is located in another place). Conducting an inventory is aimed at identifying matches or differences between actual data and accounting data. That is, you need to check whether all material values are actually present or not.
The frequency of inventory is determined by the head of the enterprise. His order determines the dates and terms of its holding, the composition of the commission, that is, the list of persons who will carry it out.
Checking fixed assets is one of the important steps in the inventory of an enterprise, since their value can occupy a significant part of its assets. It involves the process of inspecting fixed assets, counting their actual quantity, entering data on their performance, inventory number and actual quantity in the inventory list.
Inventory should be carried out by a commission consisting of well-informed specialists who will be able to assess the physical condition of the fixed asset, its degree of wear, the severity of the breakdown, and so on. Before starting the inventory, it is necessary to ensure that each unit of the object has an inventory number. It should be noted that all of them must belong to the enterprise on the basis of ownership, lease or be in safe custody, which must be documented.
As a rule, during the inventory process, deviations of the actual data from the accounting ones are found. Moreover, it can be both shortages and surpluses as objects discovered, but not reflected in the accounting records. They must be credited to the balance sheet of the enterprise at market value, their depreciation is determined by specialists, and its amount is also reflected in the relevant acts. If the commission establishes that the fixed asset has undergone any repair or modernization, and this is not reflected in the accounting, then information about this should find a place in the inventory list.
ConductInventory of fixed assets at the enterprise will help to identify whether there are any objects that have failed. In this case, a separate inventory reflects information about when the object was put into operation and as a result failed.
Inventory is accompanied by the compilation of a collation sheet, which reflects the differences in the actual data on the state of fixed assets with accounting data. The causes of shortages, their perpetrators are also determined, and relevant acts are drawn up. Then, by order of the head of the enterprise, it is determined what will be the methods of repaying the shortages.
For a manager, an inventory is a very important indicator of the state of accounting and control at an enterprise, as well as a measure to prevent theft and violations. Therefore, in order to maintain order in the places of storage and use of material values, it is recommended to carry out such sudden or unscheduled procedures.
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