Inventory: the form and the sample

Date:

2018-03-26 00:10:11

Views:

793

Rating:

1Like 0Dislike

Share:

Table of contents:

Availability Control assets the company performs the audit. As check objects can be goods, cash, stocks and other assets. The inventory reflects the results of the audit. Enterprises used the unified form INV-26. Next, let's consider the example of filling of inventory. inventory

Overview audit

To confirm the availability of the assets listed on the company documents, check the status of the property inventory. It also evaluated the quality of storage facilities. Inventory timely to prevent damage to material assets. In practice there are cases of abuse of power is material-responsible persons, theft of objects. Individual assets are subject to natural wastage or shrinkage.

These factors influence the actual number of Fixed assets. Inventory based on the audit findings allows to identify discrepancies between the accounting records and the actual assets.

Content information

The companies typically use several standardized forms to reflect the results of the audit. This can be a Collation statement, inventory list, act, etc.

General information on identified audit deficiencies and surplus of assets shall be made in the form of INV-26. In audited Filling of inventory is the responsibility of the responsible persons. This requirement is confirmed by the guidelines of the Ministry of Finance, approved by the order of the Ministry No. 49 of 1995 the inventory of fixed assets

Recommended

Insurance for pregnant women when traveling abroad: features, views, and reviews

Insurance for pregnant women when traveling abroad: features, views, and reviews

Currently, in our country there is a huge number of insurance companies that are willing to provide the necessary services at any time. Insurance expectant mothers – is a separate activity that SK are doing very reluctantly. The fact is that pr...

Construction company

Construction company "Rosstroyinvest": feedback from real estate investors. LCD "Old fortress". LCD "Golden domes"

One of the most promising participants in the Russian real estate market, particularly in the joint construction, is the "Rosstroyinvest". Reviews of investors are saying about the leading role of the construction company year of Foundation, in 2002,...

The conditions for obtaining credit in modern banking institutions

The conditions for obtaining credit in modern banking institutions

Any aspiring entrepreneur is faced with the problem of insufficient funding of their own business. Currently, this problem can be solved by knowing the terms of the loan and taking the necessary amount from the Bank. This method is best for solving p...

Meanwhile, Inventory, the form which was developed by Goskomstat, is not a mandatory form. The company can create a document with specific activities. However, in the form andInventarization statements In any event must attend the mandatory details stipulated by GOST.

Document Structure

Regardless of what the form Inventories Is used in the enterprise (developed by the organization itself or approved by the Committee), it must contain:

  • Accounts.
  • Information identified in the audit discrepancies. They are specified in monetary terms.
  • Information about the cost of spoiled materials and goods.
  • Information about the regrading, write-off, discovered the loss at fault financially responsible employees. These data are given in rubles.

Nuances of design

In the inventories should present information about the company in which audited. If the test is performed in a separate organizational unit (Department, division), and indicated his name. the inventory check sheet

In statements should present information, not only separately for each member account, but also General data on the amounts of identified surpluses or shortages. The final result of the adjusted information in the financial statements.

The Information reflected in the statements must be confirmed by the signatures of responsible officers, Director, members of the audit Committee.

The Value of document

The Actual state of the assets in the enterprise should, in fact, confirm the data of accounting documents. To do this, in fact, formed the inventory.

In the form reflect information for all completed during the year audit. Based on this information, identifies the causes of the deviations, the perpetrators are established, measures are taken to prevent similar situations in the future.

Comparative statements

If the audit revealed discrepancies between the information reflected in the accounting documents and the actual state of objects, the document is issued on form INV-18 and INV-19. The first list is used for intangible assets and fixed assets, the second-for commodity-material values. inventory fill pattern

Comparative statements are issued in 2 copies. One should remain in the accounting Department, the second pass of the material-the responsible officer.

Separately, make comparative statements on the property, which the company is not owned, but taken into account in the accounting documents. In its composition, in particular, includes leased or accepted for storage objects.

Reflection of the surpluses and shortages

The Rules of registration of results of audit are governed by a 5-m section of the Ministry of Finance Order No. 49 of 1995 In accordance with the established procedure, the surplus identified in the inventory process are accounted and are included in the financial results.

If discovered shortages within the norms of loss, the accountant writes off their costs of production. Standards are determined by the production of different types of authorized agencies and ministries. It is worth saying that many of them established in the Soviet era, however, continue to be used today.

For tax purposes, loss from damage or shortage within the norms of loss included inexpenses. The relevant provision of subparagraph 7 of paragraph 2 of article 254 of the tax code. the filling of inventory

Recovery

Short in excess of the norms of loss are made on guilty employees and have compensated them. The excess shortfall can be accounted as production cost if it is not possible to identify the perpetrators or were denied recovery.

In any case, the facts must be supported by documents. If, for example, was denied in satisfaction of requirements about collecting from the perpetrators caused the company losses, proof of this is the judgment or order of the investigative body.

Offsetting regrading

Normative acts shall be allowed set-off of shortages and surpluses. However, this must be met certain conditions. Offsetting the regrading is allowed:

  • Per period.
  • Shortage/surplus from one materially responsible person.
  • One type of inventory.
  • Equal.

In conclusion

Inventory is one of the most important documents in the enterprise. It is necessary to ensure continuous control over the status of commodity-material values.


Article in other languages:

AR: https://tostpost.com/ar/finance/1302-inventory-the-form-and-the-sample.html

BE: https://tostpost.com/be/f-nansy/2232-inventarizacionnaya-vedamasc-forma-zor-zapa-nennya.html

DE: https://tostpost.com/de/finanzen/2230-inventarizacionnaya-blatt-form-und-f-llmuster.html

ES: https://tostpost.com/es/finanzas/2235-junta-de-fiscalizaci-n-de-estado-la-forma-y-el-patr-n-de-relleno.html

HI: https://tostpost.com/hi/finance/1302-inventory-the-form-and-the-sample.html

JA: https://tostpost.com/ja/finance/1301-inventory-the-form-and-the-sample.html

KK: https://tostpost.com/kk/arzhy/2233-t-gendeu-t-z-mdemes-nysany-men-lg-s-n-toltyru.html

PL: https://tostpost.com/pl/finanse/2236-inventarizacionnaya-zestawienie-forma-i-wz-r-wype-nienia.html

PT: https://tostpost.com/pt/finan-as/2233-lista-de-item-a-forma-e-o-padr-o-de-preenchimento.html

TR: https://tostpost.com/tr/maliye/2238-stok-listesi-ekil-ve-rnek-doldurma.html

UK: https://tostpost.com/uk/f-nansi/2235-nventarizac-yna-v-dom-st-forma-ta-zrazok-zapovnennya.html

ZH: https://tostpost.com/zh/finance/1360-inventory-the-form-and-the-sample.html






Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

Comments (0)

This article has no comment, be the first!

Add comment

Related News

To Federal taxes is tax on what? What taxes are Federal: the list, characteristics and calculation

To Federal taxes is tax on what? What taxes are Federal: the list, characteristics and calculation

throughout the country have different taxes. One of them refers to the Federal that are considered socially significant. They come in a three-tier system of the Russian Federation, where there are still regional and local fees. To...

Reviews:

Reviews: "Zeta Insurance" (IC "Zurich"). Universal insurance company

now have to figure out what gets reviewed "Zeta Insurance". What kind of organization is this? What does she do? What are the pros and cons of the Corporation is to pay attention in the first place? Are you satisfied with the cust...

The Benefits Of Microloans

The Benefits Of Microloans

each person a situation may arise when you need Finance. At such moments, people begin to intensely look for one you can take where to get a loan, the loan. And in these moments they are faced with different challenges to take, no...

"Renaissance" (pension Fund): licence, rating, reviews

the Renaissance is a retirement Fund that Russia has for a long time. A very large organization. But if I trust her? What information about the company can be found? What to believe? Reviews about the "Renaissance" does not give a...

Townhouse: the pros and cons of housing reviews

Townhouse: the pros and cons of housing reviews

Townhouse – from the English. townhouse (in a literal translation on Russian – “town house”) is a relatively new offer in the Russian market of residential real estate. Realtors offer such housing to those ...

Cash

Cash

Money plays a major role in the economy of any country. All economic and business entities regularly conduct operations and make transactions using cash and non-cash. That is, it is a tool with which to develop economic relations ...