Organization of property inventory. 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

The inventory of the organization's property is a set of measures aimed at verifying and documenting the availability, condition and value of tangible assets. Information about them is contained in the relevant documentation. At the enterprise the special department, the leading book keeping is provided. The inventory of the organization's assets is preceded by the issuance of an appropriate order. This document specifies 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 assets 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, the formation of motivated conclusions, the preparation of documentation for their write-offs or markdowns. The implementation of these procedures may involve the necessary specialists and competent structures.
4. Definitions of the perpetrators when there are surpluses, shortages, damage to property.
5. Inspections of the completeness and reliability of the display of property and liabilities, compliance by contractors with contractual terms, application of measures to collect and pay off debts, write-off them after the expiry of the limitation period.

Classification

There are different types of inventory of property 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 compiling and submitting the final (monthly, quarterly, annual) indicators. Inventory of the organization's property, 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 June 13, 1995

General rules

The organization of inventory of property is 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-for property. 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 conclusions.

Order

It must be adopted well in advance, so that the inventory organization of property does not become a surprise for employees and responsible persons and they could prepare 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 act as administrative staff, accountants and 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 materially responsible persons in the commission. 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 material assets, verification is carried out with the change of materially responsible persons, as well as in the transfer of the conclusion to the court.

With a large number of inspection objects, working commissions can be formed. 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 control, storage, acceptance, release of property.

Delivery of materials

The organization of inventory of property involves the definition of balances 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 registers are the chairman. In this case, a mark 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.

An Important Moment

Before making an inventory of the organization's assets, materially responsible employees present receipts in the fact that all the expense-payment documentation is transferred to the accounting department or transferred to the commission, and also that all received objects have been capitalized, and the retired have been written off. The same securities are persons who have accountable amounts or power of attorney for the acquisition / receipt of material values. Verification of the actual availability of property is performed with the obligatory presence of responsible employees. In case of their change, the accepted persons sign the receipt. At the time of verification, all operations with objects are terminated. In the event of 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 the enterprise's obligations is a reconciliation of data on settlements with customers / contractors. During the audit, the reasonableness of the arrears is established (the availability of the 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 is compared with information from the enterprise's accounting records.

Compilation of inventories and acts

Instruction No. 25н (Annex 3) provides for separate forms of documents for each object of the audit. 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 features of their storage. However, in any case, on these forms there should be indicators specified in Appendix 3. The data and inventory records shall include data on the actual availability of assets and actually recorded liabilities. 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 in accordance with the nomenclature and in 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, corrections are made in all copies 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 taxiing, prices and counting of 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 Audit Commission are passed 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 list of discrepancies 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 terms of value and quantity.
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 the indicators, one should take into account the 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. Debts 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. Settlements on receipts.
8. On non-financial assets.
9. Cash.
10. Settlements with suppliers, buyers, other creditors and debtors.

A responsibility

The information of the accounting reporting documentation can 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 FTS inspectorate can not impose a fine on the enterprise for not having been audited, despite the existing duty. The legislation does not establish any sanctions for failure to carry out inventory activities. 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.