Organization of inventory of property. Stages of holding

Inventory of the property and financial liabilities of the organization is, as a rule, before the submission of accounts for the year. This procedure has a number of features. Let's consider them in the article.

General information

Carrying out an inventory of the organization's assetsis a set of measures aimed at verifying and documenting the availability, condition and value of tangible assets. Information about them can be found in the relevant documentation. At the enterprise the special department conducting accounting is provided. The inventory of the organization's assets is preceded by the issuance of an appropriate order. This document indicates the reasons for the implementation of this procedure, a commission is appointed. The order also specifies the deadlines for the execution of work. Inventory of the organization's assets can be carried out both planned and unplanned.

Tasks

Inventory of the organization's property is necessary:

1. To establish the actual availability of material values.
2. Comparison of the received data with the information of the accounting reporting.
3. Identification of substandard resources, formationmotivated conclusions, preparation of documentation for their write-off or markdown. The implementation of these procedures may involve the necessary specialists and competent structures.
4. Definitions of the perpetrators when they find surplus, shortage, damage to property.
5. Checking the completeness and reliability of the displayproperty and liabilities, compliance by contractors with contractual terms, the application of measures to collect and pay off debts, write-off them at the end of the statute of limitations.

Classification

There are different types of inventoryproperty and liabilities of the organization. For example, procedures can be partial, selective, complete, periodic. Meanwhile, to verify the reliability and completeness of reporting, to determine whether the content of data and primary documentation corresponds to the actual state of affairs, allows a complete inventory of the organization's assets. It is mandatory in accordance with clause 7 of the instruction, which regulates the rules for drawing up and submitting the final (monthly, quarterly, annual) indicators. Inventory of the property of the organization, execution of its results are carried out in accordance with the methodological guidelines approved by the order of the Ministry of Finance No. 49 of 13.06.1995.

General rules

Organization of property inventoryis carried out in respect of material values, regardless of their location. The procedure applies to production inventories and other material resources that are not owned by the enterprise, but are stored, leased, received for processing, etc. Inventory is also carried out for unaccounted assets. The audit is carried out at the location of material values. It can be a workshop, a workshop, a production site, a laboratory and so on. The procedure for inventorying the organization's assets includes the following stages:

1. Edition of the order.
2. Check and inventory.
3. Documenting.
4. Comparison of data.
5. Drawing up the conclusion.

Order

It must be adopted well in advance tothe organization of inventory of property did not become a surprise for employees and decision-makers and they could have prepared for it. The order specifies the composition of the commission, its chairman, objects in respect of which the audit will be carried out, its terms. The document can be drawn up according to the form given in the guidelines. The order is registered in the control book.

Commission

As its members may actadministrative staff, accountants, other professionals who have the relevant competence and professional skills to assess the status of liabilities and property of the enterprise. It is not allowed to include in the commission materially responsible persons. In the event that at least one of the appointed members is absent, the results of the audit can be declared invalid. This is especially true in cases where the organization of inventory of property is aimed at identifying those responsible for the theft, damage to property, verification is carried out with the change of materially responsible persons, as well as in the transfer of the conclusion to the court.

If there are a large number of test objects,form working commissions. They are subordinate to the chairman of the permanent core audit team. The tasks of the working commissions include not only checking the status and availability of material values. They have the right to make proposals for improving the control, storage, acceptance, release of property.

Delivery of materials

The organization of the inventory of property impliesDetermination of the remains of material assets and existing debts under documents. For this purpose, the members of the Audit Commission study all income and expenditure statements, reports on the movement of assets and funds. All documents that are attached to the registries are the chairman. In this case, a note is made indicating the date of inventory. This serves as a basis for determining the bookkeeping of the balances of material assets at the beginning of the procedure.

Important point

Before making an inventory of propertyorganizations, materially responsible employees represent receipts in that all the expense-related documentation is transferred to the accounting department or transferred to the commission, and also that all received objects were written in and the retired were written off. The same securities are persons who have accountable amounts or powers of attorney to acquire / receive tangible assets. Verification of the actual availability of property is carried out with the obligatory presence of responsible employees. In case of their change, the adopted persons sign the receipt. At the time of verification, all operations with objects are terminated. In the event of the receipt of material values ​​during the audit, they are placed separately and make up an inventory on them. If the inventory is held for several days, the premises with the property are sealed.

Check of material assets

As a rule, it is performed by a continuous method. It involves the recalculation of absolutely all values. This process is rather laborious. In the inventory rules, simplified methods of verification are allowed only in exceptional cases. For example, such methods are allowed for the revision of goods and materials that are in the undamaged supplier packaging. In this case, the number of objects can be established on the basis of accompanying documentation with an obligatory audit in kind. If, based on the results of the spot check, the discrepancy between the indicators reflected in the marking or specification of suppliers and the actual availability of values ​​is revealed, the commission is obliged to carry out a complete (complete) inventory.

Revision of debts

Inventory of enterprise liabilitiesis a reconciliation of data on settlements with customers / contractors. During the audit, the reasonableness of the arrears is established (the availability of primary documentation), the correctness of the calculations and the formation of the final balance as of the date of the procedure. If necessary, the commission has the right to request an act of reconciliation. Its data are compared with information from the enterprise's accounting records.

Drawing up inventories and acts

In Instruction No. 25n (Annex 3)separate forms of documents for each object of audit are provided. The enterprise has the right to develop blanks. In this case, additional requisites and quantities may be present in the forms, which take into account the specifics of the reflection of information on material values ​​and the peculiarities of their storage. However, in any case, on such forms should be the indicators specified in Appendix 3. The acts and inventories are entered data on the actual availability of assets and actually taken into account the obligations. For ensuring the completeness and accuracy of the information, the audit commission is responsible. Each inventory is compiled in at least 2 copies.

Specificity of filling

The names of inventory objects are indicated inin accordance with the nomenclature and in the units accepted in the accounting. Each sheet shows the number of values ​​(in words) and the total number in physical terms recorded on the page, regardless of the quantities (kilograms, pieces, meters, etc.) they are shown. If mistakes are made, they are corrected in all instances by striking out the wrong entries and putting the correct ones on top. At the same time, the signatures of the commission members and materially responsible persons are put. It is not allowed to leave unfilled graphs in the descriptions. Empty lines on the last pages are crossed out. Individual inventories should be drawn up on property that is rented, in custody or received for processing. One copy of the document is to be sent to the owner of material values. On the last page a note is made about checking the taxi service, prices and calculation of the results. It is certified by all members of the commission and financially responsible employees. After the procedure, the latter give a receipt that the audit was conducted in their presence, they have no claims to the auditors and they took the property for safe keeping.

Comparing data

Acts and inventories signed by members of the auditcommission, are transferred to the accounting department. It checks the correctness of registration and calculations, compares the actual data with the reporting indicators. In case of deviations, a statement of variances is drawn up in the form 0504092. This document should contain the following information:

1. Lack of within and above the normalized values ​​of natural loss in value and quantity terms.
2. The market price of the object, the difference between it and the book value.
3. Surplus in value and quantity terms.

The number of copies of the sheet is at least 2. When comparing indicators, one should take into account the re-sorting of values, the sum differences resulting from it. In addition, losses should be written off within the limits of normalized values ​​of natural loss. The results of the audit are recorded in the inventory. For each type of material values, individual forms are filled.

Documentation

Inventories are used in inventory:

1. Valuable papers.
2. The balances on the accounts of cash.
3. Debt on loans, loans.
4. State debt of the Russian Federation in securities.
5. Forms of strict accountability and financial documents.
6. State of the state debt of the Russian Federation for granted guarantees and received loans.
7. Calculations on receipts.
8. On non-financial assets.
9. Cash.
10. Settlements with suppliers, buyers, other creditors and debtors.

A responsibility

Information of the accounting reporting documentationcan be recognized as unreliable if the inventory was not conducted according to the rules or its results were documented with violations of requirements. This is found, for example, in cases when an enterprise decides to impose a penalty on a materially responsible employee through the court. As a justification for their position, the organization will have to submit to the authorized agency inventory documents.

In accordance with the general rule, the inspection of the Federal Tax Service is notcan impose a penalty on the enterprise for the fact that they have not been audited, despite the existing duty. The legislation does not establish any sanctions for failure to carry out inventory measures. Enterprises should understand the importance and necessity of implementing this procedure. After all, based on the results of the inventory, a reliable picture of the state of its property and existing debts is formed.