Inventory lists- these are necessary documents that are required to be filled out during an inspection such as an inventory. For different types objects subject to verification, various types of inventories have been developed:

A special commission is appointed responsible for filling out inventories for inventory, the composition of which includes employees approved by order of the head of the organization.

Data that are indicated in the INV-3 form

• product information;
• information about finished products;
• information on production stocks and materials located in storage areas;
• information about all movements of these objects within the company;

Other data to be verified during the inventory:

Rules for filling out an inventory list of inventory items

• Two copies of the inventory list of inventory items are issued. One copy is given to the accounting department, the second copy should remain with financially responsible persons.

• Prior to the start of accounting for all goods, finished products and materials (available goods and materials), materially responsible persons write a receipt in which they confirm that all values ​​​​have been taken into account and all necessary documentation is present. All financially responsible persons put their signatures on the first page of the inventory (form INV-3). They also enter a transcript of the signature and information about the position held.

An example of filling out an inventory list of goods and materials (form INV-3)

• On the very first page of the form, information is entered about the enterprise that is subject to inventory of goods and materials, the date of the order and its serial number are recorded. The start and end dates of the check are also entered (they must be taken from the order)

• A unique number and date of its completion are put on the inventory list.

• Further, it is indicated which specific goods and materials will be subject to inventory and where they are located.

• The second page includes a table that is filled in during the verification process, which is carried out by recalculating the materials, goods and finished products present.

Rules for entering data into a table

• A table contains data arranged in a specific order. Each item is assigned a number. Each number corresponds to a specific item:

– Ordinal number – digit 1

- Number of the account and sub-account in which these valuables are recorded (goods - 41, materials - 10, finished products - 43)

- name, brief description, assigned item number of goods and materials - 3-4

– information about the used unit of measurement -5-6

– price of one unit – 7

– assigned inventory number – 8

- If there is a passport that indicates the presence of precious metals in goods and materials, then the passport number is indicated - 9

- information on the availability of the mentioned item, its quantity and amount - 10-11.

• The inventory lists all goods and materials that fall under the inventory.

• The inventory can be prepared even before the start of the inventory. You can fill it out, enter data in columns 1 to 9. During the inventory, the members of the commission will indicate only the actual presence of any goods, materials and other valuables and enter them in paragraphs 10-11.

• If it turned out that not all goods and materials are in the inventory, then they are entered by hand.

• If there are a lot of names in the table, then it can take several pages. Then the total number of sequence numbers, the actual number of units, and the total amount are calculated based on the results on each page of the table. At the end, the data on each page is counted, and the final data is entered.

• Found damaged and defective goods and materials must be included in the relevant acts.

• The inventory form INV-3 must be signed by all members of the commission present. In addition to them, materially responsible persons must sign in the inventory, confirming their agreement with the results of the audit.

• After that, the document is checked by the accountant for the correctness of the entered data and filling rules. The accounting officer also enters information for each object (commodity and materials), in accordance with the available accounting data.

• The collation sheet form INV-19 is filled in if after the inspection discrepancies are revealed.

• The final data is written in the statement ().

• The accounting officer responsible for checking the inventory list puts his signature at the bottom of the third page.

Download the inventory list of inventory items (form and sample INV-3)

Inventory of fixed assets is an annual check of all assets, which is one of the important areas in accounting policy company and preparatory activities for the preparation of the annual financial report. The procedure for conducting an inventory of fixed assets - step by step in the article.

The calendar year ends. What should the organization do as an economic entity based on its results? That's right - to draw up an annual accounting report, before which it is necessary to conduct an inventory. They talk about it regulations regulating the procedure for conducting an inventory, in particular,. Article 11 of this law, which is called “Inventory of Assets and Liabilities”, does not indicate any features of conducting an audit of assets at the end of the year. It is simply said that there should be an inventory, and that it consists in checking the credentials with the actual data. And for details, the legislator refers us to " federal standards". Currently, these standards are PBU, international standards, as well as other regulatory documents adopted by the Ministry of Finance of the Russian Federation.

Inventory rules: frequency

When reading the documents of the Ministry of Finance, the general idea that is unambiguously fixed in them is striking: any organization is obliged to conduct an inventory of all assets and liabilities at least once a year (before drawing up an annual accounting report). This is what we are talking about:

• in paragraphs 26 and 27 of section II "Provisions for maintaining accounting and financial statements in Russian Federation» (approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n);
• paragraph 38 of section VII PBU 4/99 "Accounting statements of the organization";
• paragraph 1.5 of section 1 of the Guidelines for the inventory of property and financial liabilities (approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49)). Less commonly, only fixed assets (once every three years) and library collections (once every five years) can be inventoried.

Who is responsible for inventory

The procedure for conducting an inventory of fixed assets and other material assets provides that it should be carried out by all organizations that maintain accounting records, including:

• companies that are small businesses;
• legal entities not subject to mandatory audit;
• firms using the simplified tax system or UTII.

All of the above categories legal entities(as well as about some others) none of the documents of the Ministry of Finance says anything about the fact that this does not concern them. Therefore, small businesses are required to comply in this case with the general rules.

However, if the conditional Komod LLC does not conduct an annual inventory, then no one will punish him for this - neither the Ministry of Finance, nor the Federal Tax Service, nor Roskomnadzor, nor the Ministry of Internal Affairs. Nobody at all! So you can't check? If management doesn't want to, don't. But in accounting there are such rules, so it’s still necessary. It's supposed to be. If the organization considers itself a correct and bona fide economic entity, it must comply with the requirements for control over the actual existence of property and liabilities. Well, and then - is it really not interesting for the management of the organization to know how things really are with the safety of accounting objects and debts? Even on the basis of common sense, an inventory should be carried out by all organizations, including small ones.

Types of inventory in accounting

There are several types of inventory: full or partial, planned and unscheduled, and so on. The choice of type depends on various circumstances - they are presented in the table.

The inventory procedure: briefly about all the stages

Well, let's try to go through all the stages of the inventory count together. To do this, we will arm ourselves with the “Guidelines for the inventory of property and financial obligations” (hereinafter referred to as simply the Instructions) and practical experience.

Stage 1. Inventory commission

According to paragraph 2.2 of section 2 of the Directives, the inventory is carried out by a permanent inventory commission. Therefore, before starting the test, it must be created.

To understand who can be included in it, you need to look at paragraph 2.3 of the Directives, which says verbatim:

The composition of the inventory commission includes representatives of the administration of the organization, employees of the accounting service, and other specialists.

Translated from clerical into Russian, this means: "any employees of the organization." At the same time, there is some exception: financially responsible persons (if, of course, they are in the organization) should not be included in the inventory commission. This is due to the fact that all types of inventory include reconciliation of actual data with accounting. The financially responsible person is responsible for the actual availability of some valuables. How can it check itself?

Directly in the Instructions on the prohibition of participation in the inventory commission of financially responsible persons is not mentioned anywhere, but this is implied if you read clause 2.8, which says that the verification of the actual availability of property is carried out with the mandatory participation of financially responsible persons. That is, so that they are present at the same time and can explain why something is missing or something is present in excess.

Stage 2. Timing

After the commission has been created, it is necessary to determine the timing of the inventory, that is, when it will begin and end, and as of what date it will be carried out. The general procedure can be fixed either in the accounting policy or in a separate “Regulation on the inventory procedure”. And specific deadlines should be set by order of the head.

The command might look like this.

Stage 3. Inventory of goods and materials: the procedure for conducting an inventory of inventory items and accounting for results

The next step is the routine process. Armed with an inventory list compiled on the basis of accounting data as of the date of the inventory, the commission sets off on a journey - to compare what is written in the list with what it really is (that is, what the commission sees with its own eyes). Some items can be easily reconciled with accounting data, since if there is an actual presence of property, then this is not a problem.

But what about property that is not registered? Here, for example, household inventory. Usually, its cost is written off as an expense at the time of release into service. And that's all - the object disappears from accounting. What to do? It is necessary to keep a quantitative account of such property. In pieces. Since, once the property is still in use, it means that it exists. Form a separate register - at least on the basis accounting program, at least separately. And everything will be visible. Not all organizations do this, but the Ministry of Finance strongly recommends not to neglect this (see, for example, paragraph 4 of clause 5 of section I PBU 6/01).

Stage 4. Accounting for someone else's property

If an employee of the company brought something from home to his office, and not a pen and pencil, but, say, a closet. Or a table. Does he have a right to this? Quite. He donates this closet to the organization? Not at all. This is his property. It's just that he, with the consent of the company's management (if this is an ordinary employee) or on his own initiative (if this is a director), did so. What should be done? There are options:

• Leave as is. If this is his closet, where he wants, he puts it there. Let it stand, it brings benefits. So what, that he stands on the territory of the organization? But this option is not correct.
• Conclude a storage agreement. And take this closet into account in off-balance sheet accounting (on account 002) in a conditional assessment. That is, in the one that the parties to the contract determined for him.

Of course, both inventory counted in pieces and “property in storage” are also subject to annual control and recalculation. There can be no exceptions here. Naturally, if we are talking about how "should" act. If you don't agree with this, you don't have to. As mentioned above, the regulatory authorities are not entitled to impose any sanctions on the legal entity for violating the procedure and completeness of the inspection of goods and materials. In principle, this can be done by the owner (in accordance with internal regulations), but in small enterprises, the head and owner of the organization are usually the same person. The director will not punish himself.

Stage 5. Surpluses and shortages

The last step in the inventory of property is to make a decision on the identified discrepancies. With surpluses, everything is simple - this is income subject to taxation (both under the general system and under the simplified tax system). Losses are a little more difficult. It is clear that this is a loss to the organization, but before writing it off as a non-reimbursable expense, a small internal investigation needs to be done. In other words, before answering the question “What to do?”, you need to answer the question “Who is to blame?”. An employee found guilty of a shortage must compensate for it in the manner prescribed by Chapter 39 of the Labor Code of the Russian Federation.

And if the culprit is not found, or all employees are somehow to blame, then the shortage is a definite loss. "USNschiki" will not be able to recognize such a loss in order to reduce the taxable base - it is not in the list of expenses given in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. But let those who apply common system, they don’t particularly gloat - they, too, will not be allowed to write off the shortage in “tax accounting” just like that.

Lack of material assets in production and in warehouses in the absence of perpetrators are recognized as non-operating expenses only if the fact of the absence of perpetrators is documented by an authorized state authority (according to subparagraph 5 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation) (in a decision to suspend a criminal case in connection with with failure to identify the perpetrators (according to subparagraph 1 of paragraph 1 and paragraph 2 of Article 208 of the Criminal Procedure Code of the Russian Federation)). True, there are norms of natural loss, but they do not apply to all material objects. There may be a natural decline in tomatoes or cement, but it definitely does not happen with tools or stationery. So there will be expenses in accounting, but not in tax accounting.

Rules for conducting an inventory of settlements

Now let's talk about reconciliation of calculations. Everything is simple here - take it and send it to all counterparties according to the list of reconciliation letters. They say, according to our data, you owe us 20 thousand rubles, please confirm (or refute) within 10 days. And if you did not react to our letter, it means that you agree with our amount. And all things. And then, based on the results of the mailing, draw up a collation statement, and if discrepancies in the calculations come out, then you will have to deal with finding out the truth - which of the two sides is right and who owes whom and how much.

Note that neither auditors nor tax inspectors does not have the right to require the organization to have acts of reconciliation with all counterparties, since this is not regulated by either accounting or tax legislation. Checking mutual settlements on the basis of reconciliation acts is an “act of good will” of the organization, a necessity dictated by common sense.

Summarize. As can be seen from the above, an inventory is a really necessary procedure, without which it is simply impossible to link accounting with a “fact”. Yes, this is a cumbersome and hard work that requires attention and scrupulous fulfillment of many formal requirements. You can, of course, ignore the inventory check or carry it out "for show". But in this case, the company can only deceive itself.

An inventory is a reconciliation of the actual state of the organization's property with what is indicated on the "papers". This method helps to control the work of personnel and the safety of material assets.

The purpose of the inventory is different. Here are three businesses and three different warehouse inventory goals.

Case 1 In the home goods store, cases of theft among the staff were revealed (purchases that were not made at the checkout and theft of goods). An inventory of the cash desk and warehouse is carried out unscheduled to find out what the damage to the store is.

Case 2 A grocery store with a large number of items (more than 1000 SKUs). A store inventory is needed once a week to identify discrepancies with accounting tables, identify goods with expiring dates for the development of promotions for urgent sale and for other purposes.

Case 3 Inventory in the company, appointed by the bankruptcy court. A necessary procedure in bankruptcy to determine the property that can be sold to cover the debts of the enterprise.

In general, the purposes of an inventory can be different:

• detect theft of customers and staff;
• determine what property the company owns (important for creditors or before the annual report, if it is prepared);
• control the deterioration of goods in the store and the degree of shrinkage and shrinkage in order to take action and plan for the future.

A store inventory can be scheduled after an unexpected emergency: fire, flood, or after a utility accident. For example, if a heating pipe burst in a store, due to which some of the products were spoiled.

Types of inventory

The three cases described above show that an inventory can be:

• planned;
• unscheduled.

Depending on the goals of the scheduled inspection, employees can be informed about the upcoming event in advance or hide this fact. In the latter case, you will be able to understand how well employees work and whether they steal.

Learn more about conducting an unscheduled inventory

It is believed that the allowable percentage of delay, shrinkage and shaking is 2-3%. If you have 5-6% as a result of the inventory, then the facts of theft are obvious.

Important! If one employee steals in a store, and as a punishment you deduct the percentage of loss from all employees from the salary, then stealing is still profitable. After all, a stealing employee makes up for only part of the losses. The rest of the collective pays for the rest of the stolen goods. Therefore, the thief must be calculated and fired.

There are other types of inventory:

• solid;
• selective
• target.

A full reconciliation of the company's property is carried out:

• if it is required by order of creditors, auditors, tax authorities etc.;
• if the company is small and it is not difficult to organize this event.

Selective inventory is a type of audit popular in large grocery stores.

Target inventory - reconciliation of the quantity of products for one or two commodity units. For example, if, after acceptance, a double invoice was revealed.

In supermarkets, there is no way to stop the store for the whole day to count the number of products on the shelves. Therefore, the store is divided into zones (for example, groceries and conservation, sweets and cookies) and first the number of specific goods in the warehouse is counted, and after the store is closed, on the trading floor.

It is easy to carry out an inventory using the accounting program from Business.Ru. It supports all warehouse operations, allows you to calculate the profitability of products and make purchases based on sales analysis.

Other types of inventory:

• by decision of the owner (owner of the company);
• mandatory inventory.

By law, verification is required if you need to rent or sell property, as well as:

• before changing the employee who is liable;
• if facts of theft or mass damage are found;
• after an emergency or loss of property due to the elements;
• before preparing an accounting report.

Procedure and terms

The official document that regulates the organization of this audit is the order of the Ministry of Finance dated 13.06.1995 No. 49 (as amended on 08.11.2010) “On approval of the Guidelines for the inventory of property and financial obligations”. He prescribes the basic stages of inventory.

Another document, Article 11 402-FZ (as amended by the Federal Law of November 22, 2018 “On Accounting ...”) reports that “the procedure and terms for conducting an inventory are determined by the head” of the company or the individual entrepreneur himself.

An exception is events when the federal law implies a mandatory inventory.

So, according to the law on accounting, it is necessary to do an annual reconciliation of property and liabilities in the period from October 1 to the end of the reporting year.

Using the inventory program from Business.Ru simplifies the inventory. The program supports all warehouse operations: inventory, posting, write-off, movement and picking.

However, in fact, the inventory is carried out in the store more often, as this is a tool for controlling employees.

The procedure for conducting an inventory

Traditionally, there are four stages of inventory.

Stage 1. Preparation period.

It is necessary to write an order (INV-22), which will reflect:

• Full name of the members of the commission;
• terms;
• type of inventory.

The commission usually includes 2-3 people (at least two!).

The form of order INV-22 was approved back in 1998, however, it is precisely on it that they are guided by the order for verification, since the form is universal.

The order is either Chief Accountant firms, or any person responsible for bookkeeping, or the individual entrepreneur himself.

More about the rights and obligations of a financially responsible person

Stage 2. The essence of this stage of the inventory of a store or warehouse is the process of reconciliation, counting the amount of property and marking in special inventories.

We recommend including three employees in inventory teams. The first member of the group will do the counting. The second is to double-check the quantity, if the data matches, enter the quantity in the inventory. The third member of the group compares the data from the inventory with what is in the inventory program.

The inventory is compiled based on the INV-3 form. If an inventory is needed for inspection bodies, then collation statement is formed according to the INV-19 form. Otherwise, you can get by with an arbitrary form.

If the share of the goods owned by the company is stored in the warehouses of other companies, then this should be reflected in the INV-5 form.

If part of the product is on the way, not delivered to the warehouse, then it is necessary to reflect it in the INV-6 form.

Stage 3- analysis time. If discrepancies are revealed in the inventories, then it is necessary to make collation statements in order to understand where there are errors. Recall that the stable percentage of discrepancy is 2%.

The act of damage or damage to goods is drawn up in the form TORG-15.

At the third stage, an act of writing off products in the form of TORG-16 is formed.

Learn more about the rules for writing off goods after inventory

Stage 4- the results of the audit are being prepared (INV-26). The document is filled out completely: surplus, damage, regrading are reflected. The amount for which the goods (property) disappeared is indicated.

If the perpetrators of the improper storage of goods or property are found, then a separate order is written to punish such workers.

How to speed up inventory

The inventory process in the store is simplified using automation tools:

• commodity accounting programs;
• special technology.

So, with the inventory program from Business.Ru, inventory is easier - tables with balances are printed out and the tables are reconciled with actual data. INV-3 can also be filled out directly in the program, in order to then print the document for an accountant.

Important! If there is a stand-alone scanner for recording barcodes and checking prices (terminal for data collection), the inventory process will be faster, because you can enter data into INV-3 using technical means.

What facts indicate the falsification of the results

If the group is acting in collusion with a financially responsible person, then the results of the inventory may turn out to be implausible.

It is worth paying attention if:

• the results are too “beautiful” (for example, there are no discrepancies at all);
• there are no discrepancies in groups where there were many thefts before;
• large differences in the results of control and main accounting.

Inventory Rules

Let's describe some rules for more efficient inventory in the warehouse and in the store.

Rule 1 Employees do not need to know about plans for inventory, they are warned about it a day in advance. At the same time, the people involved in it do not fulfill their duties of customer service or goods acceptance during this procedure. If the staff is called on a day off, then the salary is paid at a double rate.

Rule 2 The movement of products stops: the department with goods from buyers is closed, the shipment (if we are talking about a wholesale base) and the acceptance of goods from suppliers are stopped.

Rule 3 It is necessary to count the balances, and not write down indicators from the words of materially responsible employees.

Rule 4 Before checking, it is necessary to obtain reports on the movement of goods with receipts from those responsible for this.

Rule 5 An inventory list and an act are mandatory.

Audit procedures in the warehouse, in the store and at the checkout are different. Let's consider the details in detail.

Reasons for warehouse inventory:

• suspicion of theft;
• dismissal of a financially responsible person;
• regular verification of the quality of work of storekeepers (during shipment or receipt of goods, errors may be made, both in the direction of regrading and in the form of shortages).

Most warehouses take inventory much more frequently than is required by law. For example, once a month or once every two months.

And if the storekeepers work in shifts (5 to 5 or 7 to 7), then before the release of each shift, a partial, selective inventory is expected to check the work. In this case, those types of goods that are easier to steal are usually checked.

So, in the warehouse of electronics and household appliances at an unscheduled inventory, before handing over the shift, it is worth checking small goods, and not washing machines and refrigerators.

Members of the commission cannot appoint employees who are financially liable. But these people are required to be present during the inspection.

During the audit, there are rules:

• you can not move products between shelves and cells;
• it is undesirable to accept the goods at this time, if this cannot be avoided, an inventory is drawn up (type INV-3);
• when shipping products during the audit period, it is necessary to obtain the consent of the head of the company and the accountant, while the following documents are generated: INV-2 (number of goods before and after shipment) and INV-4 (shipment inventory).

You can fill in the forms automatically in the Business.Ru program.

Checking in the warehouse is simplified if the work is based on the principle of scanning bar codes with a data collection terminal. In this case, the accounting system will automatically calculate the quantity of goods. The task of a person is to compare the product card with the name of the product on the label.

When the warehouse is not large, you can limit yourself to counting manually.

Then a collation sheet INV-19 is formed.

You can react differently to discrepancies between fact and figures on paper:

• draw up a document in the form of TORG-16 (on write-off) and fine all warehouse employees;
• recalculate the number of goods for those positions where there are large discrepancies;
• to appoint a new commission for a complete review of the results.

The results of the procedure are recorded in the INV-26 form.

Learn more about the rules for conducting an inventory in a warehouse

In the store, inventory is organized as often as in the warehouse. Let's take it step by step.

Step 1. Preparation period.

The manager must write an inventory order.

In a store that has limited hours of operation, you must select a stock count time. Usually inventory is carried out at night.

Read more about the pros and features of conducting a night inventory

But what about 24-hour supermarkets? The revision usually also takes place at night or in the early morning, when the loading outlet buyers is minimal. Access to the shelf is blocked when the goods on it are recounted.

The number of identified shortages is adjusted by the number of items that may be in the shopping cart (the average amount of sales per hour is taken and subtracted from the shortage amount).

Step 2. Recalculation and reconciliation.

In the store, the recalculation of goods should be carried out as quickly as possible. Data collection terminals help with this.

There are two account technologies in the store:

1. Each shelf must be checked (scanned) by two people, i.e. you should get two statements, which are then compared. So, you will prevent errors due to " human factor". After all, the probability of incorrectly counting the same item of goods is approximately 1 in 1000.
2. One employee manually counts the quantity of goods, writes it on a sticker and sticks it on a shelf (box). The second employee walks around with the data collection terminal and scans the goods. In case of a match, puts a mark about it. If the data is different, it recalculates manually.

The calculation of a weighted product is carried out as follows: it is weighed, and then the quantity is entered on a special form with an internal code.

Step 3 Results inventories are entered in the INV-19 collation list. Write-offs are drawn up.

Step 4 Measures based on the results of the audit in the shop:

• fines of responsible persons;
• appointment of an additional (sudden) revision;
• identification of groups of goods that need to be recalculated more often.

Learn more about in-store inventory

The procedure for auditing the cash register is regulated by the Federal Law “On Accounting” and the order of the Ministry of Finance on inventory. The main goal is to evaluate the work of the cashier.

• determine how correctly operations are carried out at the checkout;
• understand errors in calculations;
• identify double invoices;
• control the correctness of the formation of monetary documents;
• confirm or deny the fact of theft.

The inventory of the cash desk can be planned (at the end of the reporting period) or unscheduled. In the first case, the check is recorded in the documents to which the cashier has access. An unscheduled audit should begin for employees without warning. Otherwise, the true tasks will not be completed.

The inventory of the cash desk takes place with the participation of the cashier, but he is not included in the inventory commission, which may include:

• administrator or manager;
• economist;
• accountant;
• security specialist, etc.

Stage 1. Preparatory measures include issuing an order. During inventory Money no cash transactions.

Stage 2. Commission work. Persons bearing financial responsibility must hand over the latest receipts and expenditure documents.

The commission counts all cash with the help of counting machines or manually. Further, the actual results are compared with the figures indicated in the documents. Also, the results are compared with the data of cash registers.

Stage 3. Working with results.

In fact, after the inventory of the cash register, there may be such results:

• the numbers matched;
• there is a shortage;
• there is an excess.

The results can be entered in forms INV-15 (cash) and INV-16 (BSO). However, as of 2013, these forms are not mandatory.

The results are generated in 2 copies for a standard inventory and in 3 if the audit is done due to a change in the employee who is liable. In the last version, you need to give:

• one sheet to the person who “surrenders” the position;
• the second - to the person who accepts the position;
• the third - to the accountant of firm.

For reporting, you can generate an act on cash reconciliation (form KM-9).

If the amount of money in the cash register diverges downward, then the management must decide whether to punish the cashier or not. Perhaps the reasons for the shortage are not the cashier's mistake, then the shortage is written off at the expense of the company.

Excess cash on hand is also a violation. This must be recorded. Excess money must be withdrawn, reflected in the act and an explanatory note drawn up.

Checkout inventory postings

Note that the timing of the inventory of the store's cash register is more often than standard. In large stores, a mini-audit takes place after each shift.

The Business.Ru Retail program will help control the actions of the cashier. Set a ban on the sale and issuance from the cash register "in the red", introduce restrictions on the amount or percentage of the discount, and much more.

Frequently Asked Questions for Warehouse and Store Inventory

1. If during the inventory the employee made a mistake in the inventory (he wrote 19 instead of 21), is it necessary to rewrite the inventory?

No, in case of errors in this document, you just need to cross out the wrong number and write the one that is correct above.

2. An inventory of the store is necessary, but there are three people on staff: an accountant, a salesperson (and a storekeeper all rolled into one) and the individual entrepreneur himself as a director. If you appoint an inventory commission from an accountant and a seller, will the results be legal?

The seller in the store is a financially responsible person, so he should not be part of the inventory commission. The IP itself should take its place. Forming a committee of three is recommended, but not required. AT regulations it is written about who can and should not be part of the commission, but there are no rules on the number of people.

3. During the inventory of the warehouse, the storekeeper himself was not present, he was not notified (the procedure was carried out on his day off). Found missing. Now they want to fine him for the size of the shortage. Is it correct?

A check when there was no person in the warehouse who was liable, according to the law on accounting, is incorrect. The warehouse inventory results can be considered invalid.

If the storekeeper wrote a refusal to participate in the audit (for example, for family reasons), then the results could be recognized.

4. The director of the electronics warehouse resigned, but before he left work, an inventory was not carried out (required by the law on accounting). A month after the dismissal, a major shortage was discovered in the warehouse (three smartphones were missing in the boxes). Is there a chance that the ex-leader will be punished in court?

Upon dismissal, material liability is removed from a person, that is, they cannot impose a fine on him. However, if there is direct evidence of the theft (video footage), or the testimony of employees, then, given the great damage, you can contact the police.

Inventory of goods and materials - the procedure for conducting and accounting for the results of it - is a topical issue for everyone who works with material values. Any activity is impossible without the use of material objects. Even the production of virtual "products" requires office equipment, storage media, etc., not to mention more traditional business areas. Consider how to conduct an inventory of property and reflect its results in accounting.

The concept of inventory

Ideally, all the material values ​​and obligations of the company in fact should correspond to the accounting data. In order to get as close to the ideal as possible, there is such an accounting method as inventory. It is a periodic comparison of actual and accounting data on the property and liabilities of the company.

In addition to checking the availability of objects and ensuring the reliability of accounting, the inventory has the following goals:

1. Analysis of the state of the property in terms of its market value and the need for revaluation or write-off.
2. Verification of compliance with the conditions of operation of fixed assets and storage of other types of inventory.
3. Identification of overdue debts and analysis of the causes of its occurrence.

The inventory is carried out not only for own property and liabilities, but also for leased objects, as well as for values ​​accepted for processing.

When is an inventory required?

The conditions under which an inventory must be carried out without fail are listed in paragraph 27 of the Regulation on accounting and financial reporting, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n:

• before compiling annual accounts(except for those objects for which an inspection has already been carried out after October 1 of the current year);
• for any types of alienation of property, as well as for its lease;
• when replacing the MOT;
• upon detection of facts of criminal encroachment on property;
• after any force majeure situations that could lead to damage to material assets (for example, a fire);
• upon reorganization or liquidation of a company.

In addition to the cases established by law, an inventory can be carried out in other situations, by decision of the management of the organization. For example, as part of an internal audit.

The regulations for conducting inventories should be reflected in the accounting policy.

Features of the inventory in individual cases

In general, an inventory of all types of property and liabilities should be carried out at least once a year. However, there are exceptions to this rule related to the characteristics of individual groups of assets. Fixed assets are allowed to be checked once every three years, library funds - once every five years.

In terms of fixed assets (PE), this can be explained by the fact that for this group of assets, the number of units and their "variability" are usually minimal compared to other categories of property. As far as libraries are concerned, the easing envisaged by the law is apparently connected with the great laboriousness of recalculating book collections.

In addition, in the regions of the Far North, goods and materials can be checked not at the occurrence of one of the events listed above, but during the period of their minimum balance. This is due to the peculiarities of the supply of goods and materials to hard-to-reach northern regions, which is carried out mainly in the summer (the so-called Northern delivery).

Order on the inventory of material assets

Like any operation in accounting, inventory is accompanied by the preparation of supporting documents. First of all, in order to be able to start the procedure, an appropriate order is issued.

This document can be drawn up according to the unified form INV-22, approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88. This decree approves not only a sample order for inventory inventory, but also the forms of all other required documents associated with the inventory, which will be discussed below (acts, inventories, etc.).

Although economic entities have the right to independently develop source documents, in practice, most businessmen use the forms developed by the State Statistics Committee when conducting an inventory. Therefore, we will consider them as examples below.

A sample order for inventory of material assets contains all the information necessary for its implementation:

• checked property;
• locations of the checked objects;
• the basis for the conduct;
• information about the commission;
• the period and date of completion of the inventory.

A sample order for inventory of inventory items can be downloaded.

The procedure for conducting an inventory

The general procedure for conducting an inventory is set out in Guidelines on the inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

The first stage of the inventory was described in the previous section. This is a decision to conduct and issue an appropriate order that determines its parameters (see the sample order for an inventory of property).

Then you need to fix the balances of property and liabilities according to the accounting data at the time of the start of the audit. Financially responsible persons (MOL) must give a receipt that all incoming and outgoing goods and materials at the time of the start of the audit were credited and written off, and the documents were handed over to the accounting department.

During the inventory, no operations should be performed with the objects being checked.

The results of the inventory are documented, all identified deviations are reflected in the accounting records. We will discuss in detail the registration and accounting of inventory results in the following sections.

An act, a sample of a collation sheet and other final documents in the inventory of inventory items

The format of the physical inventory results depends on the category of the asset. It can be an inventory act or an inventory list. The inventory is compiled during the inventory of objects, the presence of which can be physically verified - fixed assets and other goods and materials. If the object being checked is not located on the territory of the enterprise or does not have a physical form at all and is controlled on the basis of documents, then an act is drawn up. This applies, for example, to settlements with counterparties, shipped goods, deferred expenses, etc.

Regardless of the type of objects, the final document will contain the following information:

1. Information about the organization.
2. Inventory date.
3. Category of objects.
4. Location (for fixed assets and goods and materials).
5. List of objects with indication of their characteristics, quantity and cost (assessment).
6. Comparison of actual and accounting data by objects.

A sample act of the results of the inventory of shipped inventory items can be downloaded.

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If, according to the results of the inventory of fixed assets or goods and materials, deviations from the accounting data are found, then an additional document is filled out - a collation sheet of the results of the inventory of inventory items (INV-19) or fixed assets (INV-18).

A sample collation sheet of the results of the inventory of goods and materials can be downloaded.

In aggregate, all inventory results for the year are reflected in the form INV-26 "Statement of the results identified by the inventory." This form contains data on the identified deviations and their reflection in the accounting for groups of assets.

Reflection in the accounting of the results of the inventory of fixed assets and other goods and materials

The main purpose of the inventory is to ensure the reliability of financial statements. Therefore, if deviations are found, they should be reflected in the accounting. For fixed assets and other goods and materials, there can be three options here - surplus, shortage or regrading (it can be considered a combination of surplus and shortage).

The surplus is charged to other income in correspondence with the respective account, depending on the type of asset. The posting of surpluses is carried out at market prices:

Dt 08, 10, 41, 43, 50 Kt 91.1.

The identified shortage is first reflected in the debit account. 94 "Shortages and losses from damage to valuables." Further, several options for its write-off are possible.

Dt 20, 23, 44 Kt 94.

If the size of the norm is not established or the shortage exceeds them, then the guilty person should be identified. If the culprit is an employee of the company, then the amount of the shortage is written off at his expense:

• Dt 73 Kt 94 - the amount of the shortage is attributed to settlements with the guilty person;
• Dt 70 Kt 73 - the shortage is withheld from wages;
• Dt 50 Kt 73 - the amount of the shortage was voluntarily paid to the company's cash desk.

When recovering from the guilty person, the provisions of Art. 241-243 of the Labor Code of the Russian Federation. If the guilty person is not financially responsible, in the general case, it is possible to recover the amount of the shortfall only within the limits of the average monthly earnings. Recovery of the full amount from the perpetrator, who is not a MOT, is allowed only in special cases, for example, if the damage was the result of illegal actions or was caused in a state of intoxication.

If the identified shortfall is greater than the amount possible to recover, the remaining amount of the shortfall is written off as a loss. A similar operation is performed if the culprit is not identified:

Dt 91.2 Kt 94.

Features of regrading accounting

Sometimes, during the inventory, the so-called regrading is revealed, that is, a situation where there are surpluses for some types of goods and materials and shortages for others.

By decision of the head of the company, the surplus can be set off as a reduction in the shortage if they are found in the same MOT for one product group. In this case, the responsible person must give detailed explanations of the reasons for the sorting.

If, after offsetting the sorting, there are “unclosed” shortages or surpluses, they are taken into account on a general basis, as described above.

Reflection of the results of the inventory of calculations

Deviations can be identified not only in the material part of the assets, but also in settlements with counterparties. In this case, two options are possible: incorrect reflection of the amount of mutual debt or missing the deadline for writing off overdue debts.

Incorrect reflection of debt may occur, for example, due to technical errors when entering receipt documents to the information base. It comes to light, as a rule, at reconciliation of calculations. In this case, a corrective entry is made, similar to the normal posting of goods and materials. For example, if an item was mistakenly credited for a smaller amount:

Dt 41 Kt 60 - for the amount of the difference between the accounting data and primary documents.

Also, during the inventory of settlements, debts subject to write-off due to the expiration of the limitation period may be identified.

Accounts receivable can be written off against the reserve:

Dt 63 Kt 62 (60, 76…).

If the reserve was not created or its amount is not enough, then the balance of the debt is written off for losses:

Dt 91.2 Kt 62 (60, 76...).

The amount of the debt must be accounted for on the off-balance account 007 within five years after the write-off.

Overdue accounts payable attributed to other income of the organization:

Dt 60 (62, 76…) Kt 91.1.

In all cases of detection of overdue debts, it is necessary to analyze the reasons for its occurrence and obtain explanations from the responsible persons.

***

An inventory of property and liabilities is one of the accounting methods that make it possible to ensure its reliability. It consists in comparing the actual availability of accounting objects with accounting data. The inventory results are documented. If deviations are found, their amounts are reflected in the accounting.

Inventory of inventory items (inventory)

The inventory rules for inventory items (inventory and materials) are defined in paragraphs 3.15-3.26 of Ch. 3 rules for conducting an inventory. The accounting procedure for inventory items is determined in PBU 5/01 "Accounting for inventories". In more detail, accounting for inventory items is considered in the sections of the reference book "Accounting for materials" and "Accounting for goods".

Before conducting an inventory of inventory items, it is necessary to check the availability and condition of warehouse accounting cards, commodity reports and other analytical accounting registers.

During the inventory, the commission must, in the presence of materially responsible persons, check the actual availability of inventory items by recalculation, remeasurement or reweighing. When storing inventory items in different warehouses with one materially responsible person, the inventory is carried out sequentially by storage locations. Within the framework of one warehouse, the recalculation of valuables is carried out in the order of their location in the storage room.

The results of the inventory are entered into the inventory list of inventory items in the form No. INV-3 for each individual item, indicating the quantity, type, group, article and other necessary characteristics. In case of discrepancies and inaccuracies in the name or main characteristics of inventory items, the correct information is indicated in the inventory.

Inventory items received during the inventory should be credited after the inventory according to the register or commodity report. During the inventory, these values ​​​​are entered in a separate inventory, which is called "Commodity and material assets received during the inventory." The inventory indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the goods, the quantity, price and amount, and the mark “after the inventory” is made on the receipt document with reference to the date of the inventory. If, as a result of production necessity, there is a release of valuables during the inventory, the released values ​​are entered in a separate inventory under the name "Inventory released during the inventory". An inventory is drawn up by analogy with documents for received inventory items during the inventory.

For inventory items in transit, a separate act of inventory of materials and goods in transit is drawn up in the form INV-6. In this act, for each individual shipment, the following data are given: name, quantity and cost, date of shipment, as well as a list and numbers of documents on the basis of which these values ​​are accounted for in accounting accounts.

For inventory items shipped and not paid on time, an act of inventory of goods shipped in the INV-4 form is formed. The act for each individual shipment contains the name of the buyer, the name of inventory items, the amount, the date of shipment, the date of issue and the number of the settlement document.

For inventory items stored in the warehouses of other organizations, an inventory list is formed in the form of INV-5. Entries in the inventory are made on the basis of documents confirming the delivery of these valuables for safekeeping. The inventory shall indicate the name of the valuables, quantity, grade, cost (according to accounting data), the date of acceptance of the cargo for storage, the place of storage, the numbers and dates of the documents.

An inventory of inventory items that are not in the account of financially responsible persons at the time of the inventory consists in checking the validity of the amounts charged on the relevant accounting accounts. The amounts must be supported by properly executed primary documents.

The container is reflected in the inventories by type, intended purpose and quality condition. For containers that have become unusable, the inventory commission draws up an act for write-off indicating the reasons for damage.

If, as a result of the inventory, discrepancies are revealed between the actual availability and the accounting data, a comparative list of the results of the inventory of inventory items is formed in the form No. INV-19. Evaluation of the unrecorded values ​​identified by the inventory should be made taking into account market prices. Surpluses and shortages of goods and materials identified during the inventory are reflected in the accounting of the organization.