An inventory of inventory items should be carried out. Accounting for the results of the inventory of goods and materials. Description and design
The reliability of information on the availability of inventory items (hereinafter referred to as inventory items) in the organization needs to be controlled. Such control is carried out by means of carrying out an inventory of inventory items. Its frequency is set by the head. Control actions (inspection, weighing, etc.) are carried out by a special commission. In the course of the inventory, the fact of the presence of inventory items is established and documents are drawn up indicating information about such values.
The procedure for conducting an inventory of inventory items
Before starting the inventory, you should determine:
- a list of officials who will check the availability of goods and materials (i.e., members and chairman of the inventory commission);
- the period by which the inventory should be carried out;
- specific reasons for doing so.
All this information should be reflected in the inventory inventory order.
Sample order on inventory of inventory items in the form of INV-22
It is important to take into account that the members of the commission necessarily include administrative officials and representatives of the accounting department of the organization.
Departmental recommendations on what, where and how exactly to be inventoried are contained in the Guidelines of June 13, 1995 N 49.
The object for the control actions of the inventory commission are:
- productive reserves;
- finished products;
- products;
- other stocks.
Basic rules for conducting an inventory of inventory items
Before the check is started, the commission must have on hand the latest incoming and outgoing documentation or reports on the movement of goods and materials.
Financially responsible persons with their signature confirm in the relevant documents that they have submitted all the necessary documentation to the accounting department or commissions and that all goods and materials included in their area of responsibility have been credited, and those that have left this area have been written off.
The inventory commission during the inventory of goods and materials must comply with the procedure for its implementation and accounting for the results. In particular, it should ensure the completeness and accuracy of the indication of information about goods and materials in the inventory sheets.
Officials who are financially responsible for inventoried goods and materials must be present at the premises where the inspection is carried out.
If the organization has a lot of goods and materials, then by decision of the management in the inter-inventory period, a selective inventory of inventory items can be carried out.
Corrections to inventory records can only be made with the consent of all members of the commission and must be confirmed by their signatures.
If, after the end of the working day of the commission, the inventory is not completed, then the premises in which it is carried out must be closed and sealed.
Documentation of the results of the inventory of goods and materials
In the course of the inventory, the commission calculates, determines the weight, and measures inventory items.
Information about the results established during the inventory of inventory items is drawn up in the inventory list. The unified form of such an inventory (INV-3) is approved by the State Statistics Committee.
According to the results of the check, the following are subject to reflection in the inventory list:
- productive reserves;
- finished products;
- products;
- other stocks.
This information is specified by reflecting the following information:
- names of values;
- type, group of inventory items;
- the number of such values;
- varieties, etc.
The document in question consists of four pages.
The first page contains information about the organization, the details of the order to conduct an inventory, as well as the signatures of officials bearing the appropriate liability.
The second and third pages contain a table with information about the values identified by the check.
The fourth page contains summary information and signatures confirming it.
Starting from 2013, it is not necessary for organizations to apply unified forms. In order to take into account the results of the inventory, the organization has the right to develop and approve its own forms of documentation indicating all the details necessary for this operation (this applies to both the forms of inventory lists and the order for the inventory of material assets). Samples of such forms do not need to be coordinated with government departments.
Inventory in the warehouse is a necessary procedure for maintaining order and proper accounting of balances. With its help, you can not only manage sales, but also evaluate production efficiency. There are special organizations that, through outsourcing, can conduct an inventory clearly and without unnecessary red tape. It is quite possible to conduct it on your own, the main thing is to know the general rules for its implementation. The article discusses the procedure and inventory in the warehouse, what documents need to be prepared and how to arrange the results.
General Inventory Rules
Inventory is a rather time-consuming and expensive undertaking. When conducting it, it is worth considering the costs during working and non-working hours.
During business hours:
- at the time of its implementation, the employees involved in it will not be able to fulfill their immediate duties;
- the shipment of goods to customers, the acquisition of existing balances in orders will be suspended;
- all purchases and receipts from suppliers are stopped for the counting period.
Out of business hours:
- Everyone who goes out on a day off to conduct an inventory is paid at a double rate.
That is why no one really uses unscheduled checks. In this case, it would be more efficient to initially set up the work in such a way that automated accounting is kept, and employees are maximally trained and competent in the issues of receiving and shipping goods and materials.
General inventory rules:
- the presence of all members of the commission;
- actual calculation of goods and materials, and not from the words of financially responsible persons;
- by the beginning of the check, commodity reports with all attached documents on the movement of goods and materials and receipts from materially responsible persons must be provided;
- the results of the inventory are recorded in the inventory list and the inventory act.
Timing of the inventory
It is carried out both in the form of a surprise audit, and in the form of a scheduled audit, the frequency of which is prescribed in the accounting policy of the organization. The difference between the former and the latter is that no time is allocated for the preparation of employees for it, the main goal is not so much to verify the balances in warehouses as to check the work of the employees themselves, their competence. The recommended inventory inventory frequency is at least once a month.
Mandatory checks are carried out:
- once a year before the submission of annual reports;
- when selling, buying or renting property;
- when reorganizing an enterprise;
- when changing financially responsible persons, including the foreman or the brigade as a whole;
- due to force majeure circumstances (fire, flood, damage to property, detection of theft, etc.);
- at the initiative (request) of one of the brigade.
Stages of inventory in the warehouse
Detailed instructions on the procedure for conducting an inventory are prescribed in the Guidelines for the inventory of property and financial obligations. This procedure will be recognized only if all the rules are 100% fulfilled.
It is advisable to divide the procedure into 3 stages:
Stages | Actions |
| Preparatory | Issuance of an order to conduct an inventory and its timing (); Creation of the commission and selection of its chairman; The task of the latter is to assess the front of the forthcoming work, controls the sealing of the warehouse, checks whether the use of the available measuring equipment is correct; coordination of the types of property to be inspected and assignment of a responsible person from the commission to each of them; · asking for receipts from financially responsible persons before the start of counting, etc. |
| Stage by account | In fact, the presence of the property being checked in the warehouse is considered; Entering the results into inventory records (form INV-3) |
| colloquial | Comparison of actual accounting data with accounting reports; Identification of discrepancies and compilation of collation statements. |
| Final | Upon the fact of the inventory, the analysis of its results is carried out; The perpetrators of incorrect accounting of the property of the enterprise are identified. |
Who is on the Warehouse Inventory Committee?
The commission includes the following categories of employees:
- representatives of the administration of the organization;
- accountant;
- economists;
- employees of other specialties, if required by the correct inventory (technicians, engineers;
- internal audit staff;
- financially responsible persons;
- independent auditors (outsourcing).
The commission approved by the order of the management of the enterprise must be present throughout the entire audit in full force. Otherwise, the inventory will be considered invalid.
Stock Inventory Results
Before starting the inventory, you need to make sure that all the documentation is carried out by the accounting department and entered in the appropriate accounting system. If a discrepancy is found at the stage of preparation for the audit, the data is brought to the attention of the accountant. The final action of materially responsible persons is a receipt that everything is in order.
If the enterprise has a large warehouse or several warehouses, for the efficiency of work, counting (working) commissions are created at each site. Before work, all members of these commissions must undergo a detailed briefing on the upcoming work. If there is a random inventory, you need to make sure that the item to be checked is collected in one place. The results of all work are recorded in the inventory lists with a pen.
The human factor can be minimized by using an automated accounting system: each product is assigned a barcode, reading it with a scanner, the commission immediately sees automatic analytics. At the same time, it is important to carefully monitor the correspondence of the product and the name displayed in the system according to its barcode.
If a damaged product is found, in order to write it off and not be included in the inventory results, it is recorded in the form TORG-16.
Bulk goods are checked by measuring the dimensions and comparing with similar information specified in the accompanying documents from the supplier of goods and materials.
If there are goods stored in intact packages, the quantity is counted in accordance with the labeling. As a control check, open several packages and see if the quantity in them corresponds to that indicated on the label.
Receipt and disposal of goods at the warehouse during the inventory
The movement of goods and materials during the inventory will inevitably lead to confusion. Moreover, the movement is understood not only as the acceptance and issuance of goods from the warehouse, but also its movement within the warehouse / warehouses. In fact, it is difficult to imagine a situation in which a normal manager wants to completely paralyze his business, even for one day. Especially if the mode of operation is 7 days a week.
In practice, it is quite possible to ship finished products taken into account during the audit to counterparties or complete them in an order. Although this imposes a certain amount of risk on the correctness of the inventory, it minimizes your losses from downtime in the warehouse. It is important to take into account that the shipment of goods and materials is carried out only with the written permission of the Chief Accountant. An inventory label is created for this group of goods by. It fixes the quantity of goods and materials before and after shipment. After that, an inventory act is filled out for shipped items (). Acceptance of goods and materials also takes place. This operation is recorded by the entire inventory commission in the INV-3 form.
Fixing and reconciliation of inventory data
During the inventory, the following documents are filled out:
Actions | Form to fill |
| Inventory actually available in the warehouse, recalculated by automated accounting or manually | |
| Item is out of stock but on the way | |
| Goods and materials in storage (listed for one, but actually located in another warehouse) | A separate inventory list with a list of such goods by |
| Damaged, defective goods and goods to be written off | Accordingly, acts on |
| Comparison of actual inventory balances with automated accounting data |
If the last three have to be attributed rather to a non-standard situation, the inventory list INV-3 is the main document of any check. With its help, not only the actual number of balances in warehouses is recorded, but also a collation statement is subsequently drawn up on the discrepancy with the previously submitted financial statements.
Upon completion of the audit, all members of the commission subscribe to its results in the inventory list. It is compiled in two copies: one for the accountant, the second for the financially responsible person. The latter, when errors are found in the document, bring them to the attention of the accountant and only after that give their written consent with the results of the audit.
If significant discrepancies are found in the course of filling out the collation sheet, the goods should be recalculated. Moreover, it is more correct to carry it out not by members of the commission, but by a group of people specially created for this. Any corrections in the completed forms must be made by agreement of all members of the commission.
Registration of inventory results
As a result of the entire check, an inventory act is drawn up, where the inventory balances actually available in the warehouse are displayed in actual and value terms.
To display all the available information, the accountant fills out a statement for, where data on re-sorting, surpluses, and shortages are entered for specific columns. The document is signed by all members of the commission. On the basis of it, it is subsequently possible to recover losses from materially responsible persons. The results of the warehouse inventory are included in the reporting of the month in which it was carried out (as a rule, it is carried out at the close of the month).
Answers to frequently asked questions about stocktaking in a warehouse
Question number 1. During the inventory, an error was made when filling out the inventory, is it necessary to redo the document?
No, not necessarily. The line where the mistake was made is crossed out with a line, the correct numbers are written on top of it. All documents where an error could have distorted the data are subject to similar corrections.
Question number 2. There are only 3 people in the staff, an accountant, a storekeeper and a warehouse director. Will the results of the inventory be considered legal if the composition of the inventory commission consists of these three people.
No, they won't, since financially responsible persons, who in this case is the storekeeper, cannot be members of the commission.
Question number 3. Do the regulations establish the minimum required number of people in the composition of the commission for the inventory of goods and materials?
In the documents regulating the procedure for conducting an inventory, namely the Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n ( ed. from 24.12.2010) “On Approval of the Regulation on Accounting and Accounting in the Russian Federation” ( Registered in the Ministry of Justice of the Russian Federation on August 27, 1998 N 1598) and the Order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49 ( ed. dated 08.11.2010) “On the Approval of the Guidelines for the Inventory of Property”, only the requirements for the positions held in the organization of those persons who are members of the commission are prescribed, there are no other requirements regarding the number.
Question number 4. During the inventory, a shortage was discovered. They want to reimburse her on account of the deduction from the storekeeper, who was not notified of the inspection being carried out and was not present at it personally. Are these actions legal?
An inventory of a warehouse without the presence of a materially responsible person, in this case a storekeeper, is considered invalid, as well as its results. An exception is a personal refusal to participate in the audit.
Question number 5. The warehouse employee applied for dismissal, but no order was issued and the audit necessary in this situation was not actually carried out, transfer acceptance certificates were not drawn up, shortage certificates were not signed. After a certain time, the employer makes claims for compensation for the identified losses during the inventory. Is it likely that the former employee will be required to pay arrears.
Since the employee no longer works in this organization, he is not a financially responsible person. The employer can go to court, but the chances of winning the case are negligible.
At any operating enterprise there is a large amount of equipment, things, products. At the same time, not everyone knows that each item is subject to mandatory reflection in accounting. Information about the actual availability of goods and materials should be constantly monitored by the relevant departments of the organization. This control is carried out with the help of inventory.
About what inventory items, inventory, its types, methods, timing of verification, the procedure for documenting will be discussed in the article.
The concept of inventory and the need for its implementation
Commodity-material assets (TMTS) are the assets of the enterprise used as raw materials, materials in the manufacture of goods, works or services produced for further sale to consumers. In other words, goods and materials - everything that relates to the direct management of the organization.
In accordance with No. 120-FZ, the inventory of each enterprise is subject to inventory. Moreover, the company and its structural divisions are required to regularly undergo this procedure.
Inventory - control of the availability of goods and materials actually located at the operating enterprise. Its main purpose is to check the property owned by the company, the financial resources of the organization, structural divisions accounted for on the balance sheet.
Types of inventory
It is accepted to divide into several types depending on the order, completeness, timing, methods and purposes of conducting:
By volume:
- complete. It is carried out during the audit at the enterprise, before the preparation of annual reports, during audits. Assumes control over the company's goods and materials, cash, operations under contractual relations with other organizations;
- partial - control of the actual availability of a certain part of the enterprise's funds. For example, cash during an audit, when an authorized person is changed, or an employee is dismissed.
By way:
- selective - control of the availability of values to choose from, related to the conduct of a particular employee;
- solid - completely covers the structural divisions of the organization.
By appointment:
- planned. Before carrying out, inspection schedules are drawn up and approved. Employees are not informed about the specific time of the event;
- unscheduled - in the event of unforeseen circumstances (dismissal of an employee, natural disaster);
- repeated - if there are doubts about the reliability and objectivity of the previous check;
- control. After the next scheduled or unscheduled procedure, a control procedure may be appointed, where the persons who are members of the commission take part.
Order of conduct
- Training. An order is issued on the timing and structural subdivisions subject to verification, the composition of the inventory commission is approved; acts are developed that testify to the readiness of a particular structural unit and enterprise. For the period of the procedure, operations for the acceptance or shipment of goods and materials are suspended.
- main period. The commission conducts an inventory of goods and materials by counting valuables, cash on hand, and other assets. All information is reflected in the column of the documentary inventory "Actual availability". Persons who are financially responsible sign a receipt stating that all primary documentation for the reflection of goods and materials has been handed over to the accounting department;
- analytical period. The inventory with the affixed signatures of the members of the approved commission is transferred to the accounting department for subsequent detailed verification with the accounting data.
The inventory is invalidated and re-assigned if:
- violation of the procedure for documenting;
- not all members of the commission and persons who are financially responsible, according to the order, were present;
- there were unauthorized persons on the territory during the inventory;
- hidden facts of shortage or theft of property were revealed, the inventory contains unreliable data.
Based on the results of the procedure, all documents are filled in, as well as documents explaining the discrepancy between the actual availability of goods and materials and the data reflected in the accounting records. The management decides on determining the responsibility of the guilty employees and how to compensate for the damage that was caused to the organization. The results are approved by the chairman of the commission.
Documenting
The inventory is carried out with the personal presence of responsible persons. All test results must be documented. The guidelines contain forms of inventories (acts), which indicate all the objects, the presence and condition of which will be monitored, their number. In this case, real indicators are used for measurement (pieces, kg, meters, etc.).
If deviations and discrepancies are found based on the results of the audit, the mandatory document to be drawn up is the collation sheet.
All surpluses are credited to the company's balance sheet at market value, shortage or damage to property is transferred to the guilty or written off within the limits of natural loss. If it is not possible to identify the perpetrators, the shortages are transferred to the account of operating expenses.
Reflect the results in the accounting sheet, which indicate the surplus, shortage, damage to property. Discrepancies are recorded in the act of non-compliance of the actual balance of goods and materials with accounting data. The results are also subject to reflection in the annual report of the accounting department.
Conclusion
Thus, an inventory is an internal check that is carried out by employees of an organization to verify the actual availability of material assets with accounting data. Based on the results of the procedure, the guilty person who committed the violations may be dismissed or fined.
The correct implementation of all the stages that make up the inventory leads to the development of internal disciplinary responsibility at the enterprise, develops the skills of detailed verification, and increases the quality of compiling and maintaining internal document management.
An inventory of inventory items (goods and containers) should be carried out, as a rule, in the order of the location of the values in this room. When goods are stored in different isolated premises with one financially responsible person, the inventory is carried out sequentially by storage locations. After checking the valuables, the entrance to the premises is not allowed, and the commission moves to work in the next room.
The Commission, in the presence of the manager of the warehouse (pantry) and other financially responsible persons, checks the actual availability of goods by their mandatory recounting, reweighing or remeasuring. It is not allowed to enter data on the balance of valuables in the inventory from the words of financially responsible persons or according to accounting data without checking their actual presence.
Goods are entered in the inventory for each individual item with an indication of the type, group, quantity and other necessary data (article, grade, etc.).
To take into account the actual availability of goods and containers in warehouses during the inventory period, in cases where, according to the conditions of organization of activities, the inventory commission is not able to count material assets within one day and record them in the inventory list, an inventory label is used (form No. INV-2 ).
The label is filled in in one copy by the responsible persons of the inventory commission and stored together with the recalculated inventory items at their location. The data of form No. INV-2 are used to fill out an inventory list of inventory items (form No. INV-3).
Inventory items received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are credited according to the register or commodity report after the inventory. These goods are recorded in a separate inventory under the name "Inventory 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. At the same time, on the receipt document, signed by the chairman of the inventory commission (or, on his behalf, a member of the commission), a mark “after inventory” is made with reference to the date of the inventory on which these values are recorded.
In case of a long-term inventory, in exceptional cases and only with the written permission of the head and chief accountant of the organization during the inventory, inventory items can be released by financially responsible persons in the presence of members of the inventory commission. These values are recorded 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. In expenditure documents, a mark is made signed by the chairman of the inventory commission or, on his behalf, a member of the commission.
An inventory of inventory items in transit, shipped, not paid on time by buyers, located in the warehouses of other organizations, consists in checking the validity of the amounts charged on the relevant accounting accounts.
On the accounts of goods that are not in the account of financially responsible persons at the time of the inventory (on the way, goods shipped, etc.), only amounts confirmed by properly executed documents can remain:
for those on the way - settlement documents of suppliers or other substituting documents;
for shipped - copies of documents presented to buyers (payment orders, bills of exchange, etc.);
for overdue documents - with mandatory confirmation by a bank institution;
for those in the warehouses of third-party organizations - safe receipts reissued on a date close to the date of the inventory.
These accounts must first be reconciled with other corresponding accounts. For example, on the account “Goods shipped”, it should be established whether this account contains amounts whose payment for some reason is reflected in other accounts (“Settlements with various debtors and creditors”, etc.), or amounts for materials and goods , actually paid and received, but listed on the way.
Unified Form No. INV-2
Basis for holding
inventory:
INVENTORY LABEL
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Place of storage of material assets |
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Shelving number |
Shelf number |
Cell number |
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Name of material assets |
Code (stock number) |
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Drawing number |
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unit of measurement |
Quantity in stock |
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Name |
OKEI code |
in words |
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Commission member ________________ ______________ _______________________
Responsible for storage. ________________ ______________ _______________________
position signature transcript signature
The reverse side of the form No. INV-2
Material values actually found in the presence on "__" ________ ____.
in the amount of _____________________________________________________________
in words
accepted for safekeeping ______________ ______________ _____________________
position signature transcript signature
Unified Form No. INV-3
Approved by the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88
OKUD form
Kind of activity
command, decree,
order
Basis for holding
cross out the unnecessary
and
Inventory start date
Inventory end date
Inventory of inventory items is the most time-consuming process. This is primarily due to the large volumes and diverse range of material assets, as well as shortcomings in ensuring control over their safety.
The order of inventory of inventory items will be considered on the example of inventory of goods. The availability of goods in warehouses and in retail trade is periodically checked through the inventory. It is important to remember that inventory is the main means of control over the acceptance and transfer of material assets.
When carrying out an inventory of goods, it is necessary, on the one hand, to compare their quantity in kind with the data of analytical and synthetic accounting on account 41 "Goods" and off-balance accounts, and on the other hand, to confirm the correctness of the assessment of goods.
Note!
In the process of conducting an inventory of goods, it is necessary to be guided, in addition to general regulatory documents on the organization of accounting and inventory, also by special regulatory documents that reflect the characteristics of the trade sector, in particular:
Decree of the Council of Ministers of the USSR of February 10, 1948 No. 248 "On the recovery of damage caused by persons guilty of theft and shortage of food and industrial goods";
Regulations on the liability of workers and employees for damage caused to an enterprise, institution, organization, approved by Decree of the Presidium of the Supreme Soviet of the USSR of July 13, 1976 No. 4204-IX;
Order of the Ministry of Trade of the USSR dated June 28, 1983 No. 140 "Instructions on the procedure for working in the system of the Ministry of Trade of the USSR for compensation for damage from theft, embezzlement, shortages and losses of inventory items, responsibility of managers and officials of enterprises and organizations of state trade for the state of this work and coordination by law enforcement agencies";
Instruction of the Ministry of Finance of the USSR dated January 14, 1967 No. 17 "On the procedure for issuing powers of attorney for receiving inventory items and their release by proxy";
Order of the Ministry of Trade of the USSR dated April 2, 1987 No. 88 "On approval of the norms of natural loss of food products in trade and instructions for their use" and others.
Responsible persons who accept, store and release goods bear full financial responsibility for the values entrusted to them on the basis of agreements concluded with them on full liability.
An inventory of goods is carried out according to the places of storage and according to materially responsible persons. In the inventory process, the balances of goods on the accounts are specified as of the date of submission of the last commodity report.
Simultaneously with the actual verification of goods in kind, the condition and management of the warehouse is checked. It also checks the correctness of the organization of storage and placement of goods, which means the variety of physical and chemical properties of many goods, for example:
- perishable (field products, horticulture, horticulture, livestock, poultry and others);
- easily perceiving moisture (salt, sugar and others);
- easily perceiving extraneous odors (tea, sugar, flour, cereals and others);
- having specific odors (fish, tobacco and others);
- decreasing in weight (vegetables, melons, meat and others);
- flammable and others
When goods are stored in different isolated premises with one materially responsible person, the inventory is carried out sequentially at the places of their storage. After checking the material assets, the entrance to the premises is sealed, and the commission moves to work in the next room.
In warehouses, inventory items must be placed by materially responsible persons in the manner prescribed by the map plan, sorted and stacked by name, grade, brand, size. In the places of storage of each type of valuables, a product label must be posted according to the standard form TORG-11, containing all the data to be entered in the inventory, in particular:
- price,
- grade,
- brand,
- dimension,
- Class,
- other signs that determine the price.
Such organizations include, for example, timber trade organizations, where the same goods can be simultaneously in a warehouse and in a store. In these cases, the inventory of goods is carried out simultaneously in a warehouse and in a store located on the same territory.
The chairman of the working inventory commission or, on his behalf, members of the commission, in the presence of the warehouse manager and other materially responsible persons, check the actual availability of goods by mandatory recounting, reweighing or remeasuring.
During the inventory process, an inventory list of the actual availability of valuables is compiled in the INV-3 form.
It is allowed to determine the weight (or volume) of bulk materials on the basis of measurements and technical calculations, about which a corresponding note is made in the inventory list of the INV-3 standard form. When inventorying a large number of weighted goods, the plumbing lists are kept separately: one is maintained by one of the members of the inventory commission, and the other by a financially responsible person. At the end of the working day (or at the end of the reweighing), the data of these statements are compared, and the verified total is entered into the inventory. Acts of measurements, technical calculations and statements of plumb lines are attached to the inventory list.
The inventory list of inventory items in the INV-3 form is used to reflect the data on the actual availability of inventory items in storage locations and at all stages of their movement in the organization. The inventory list is drawn up in two copies and signed by the responsible persons of the commission on the basis of recounting, weighing, measuring inventory items separately for each location and materially responsible person or group of persons in whose custody the valuables are. Inventory lists can be filled in using computer and other organizational equipment, as well as manually. Inventories are filled in with ink or a ballpoint pen clearly and clearly, without blots and erasures. Goods are entered in the inventory for each individual item, indicating the type, group, quantity and other necessary details (article, grade, etc.). The names of the checked goods, their quantity are indicated in the inventories according to the nomenclature and in the units of measurement accepted in accounting.
One copy of the inventory is transferred to the accounting department for compiling a collation statement, the second remains with the materially responsible person.
The discrepancies (surpluses or shortages) identified during the inventory are documented by compiling collation statements in the INV-19 form and the corresponding records. For goods that do not belong to the organization, but are listed in the accounting records (which are in safe custody, received for processing), the accountant draws up separate collation statements in two copies, one of which is stored in the accounting department, the second is transferred to the financially responsible person.
In warehouses and depots, it is not advisable to reweigh or recount certain goods that are in undamaged packaging of suppliers; it is allowed to enter data on these goods into the inventory according to the specification or marking available on the container. At the same time, the working inventory commission necessarily conducts a random check of a part of the specified valuables in kind, making a corresponding note (reservation) in the inventory list, with the exception of those goods that may be damaged during unpacking, or if unpacking will lead to a decrease in the quality of goods. A random check is carried out at the discretion of the commission.
If discrepancies between the actual availability and the data shown in the specifications or labeling of suppliers are established by a spot check, the inventory commission is obliged to conduct a full check of the actual availability of the valuables.
It is strictly forbidden to enter data on the balance of goods into the inventory lists from the words of materially responsible persons or according to accounting data without checking their actual presence.
If the actually available inventory items are weighed, measured or counted by a commission at one time, then the number of available valuables established in this way is recorded by the commission in the inventory list.
When inventory items are weighed, measured or counted in several steps (plumb lines, measurements, calculations), that is, when it is not possible to record the data on the actual availability immediately in the inventory list, the working inventory commission writes this data into the inventory label (form INV- 2). The label is filled in in one copy by the responsible persons of the inventory commission and stored together with the recalculated inventory items at their location. These INV-2 forms are used to fill out an inventory list of inventory items (INV-3 form).
Inventory items received during the inventory are accepted by materially responsible persons in the prescribed manner in the presence of members of the inventory commission and are credited according to the commodity report after the inventory. These inventory items are recorded in a separate inventory list under the name "Inventory items received during the inventory." The inventory indicates the date and number of the receipt document, when and from whom the valuables were received, their name, quantity, price and amount. At the same time, on the receipt document, signed by the chairman of the commission, a mark "After inventory" is made with reference to the date of the inventory in which these values are recorded.
Goods that have not yet been shipped to consumers, but are prepared for shipment in accordance with the issued waybills and transferred for picking from the storage section to the goods issuance section, are also subject to inventory.
An inventory of goods shipped but not paid for on time by buyers located in the warehouses of other organizations consists in checking the validity of the amounts charged on the relevant accounting accounts.
On the accounts of accounting for inventory items that are not under the report of materially responsible persons at the time of the inventory (goods on the way, goods shipped, etc.), only amounts confirmed by properly executed documents can remain:
- for goods in transit - by settlement documents of suppliers or other substituting documents;
- for shipped goods - copies of documents presented by the buyer (payment orders, bills of exchange, etc.), for overdue documents - with mandatory confirmation by a bank institution;
- for goods located in the warehouses of third-party organizations - safe receipts reissued on a date close to the date of the inventory.
For inventory items shipped, the payment deadline for which has not come, and for those shipped, but not paid on time by buyers, separate acts are drawn up in the INV-4 form. In the column "Note" for inventory items shipped, but not paid on time by buyers, for each individual shipment, the name of the buyer is given. The act is drawn up in two copies by the responsible persons of the inventory commission, signed by them - one copy is transferred to the accounting department, the second remains with the materially responsible person.
In the event of the transfer of ownership of the shipped inventory in a special manner (when using the balance account "Goods shipped"), the data for filling in column 13 of the act in the INV-4 form are recalculated into contract prices.
When inventorying inventory items accepted for safekeeping, an inventory list is compiled in the INV-5 form, entries in which are made by responsible persons of the inventory commission on the basis of verification and recalculation in kind. The description is made in two copies.
Inventory assets stored in the warehouses of other organizations are entered in the inventory on the basis of documents confirming the delivery of these assets for safekeeping. The inventories for these valuables indicate their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for safekeeping, storage location, numbers and dates of documents.
The inventories for inventory items transferred for processing to another organization indicate the name of the processing organization, the name of the values, the quantity, the actual cost according to accounting data, the date the values were transferred for processing, the numbers and dates of the documents.
The regulation of discrepancies between the actual availability of goods and accounting data identified as a result of the inventory is carried out in accordance with the norms of the Accounting Regulations. At the same time, it must be borne in mind that the loss of goods within the limits approved in accordance with the procedure established by law is written off by order of the head of the organization to distribution costs. Attrition rates can be applied only in cases of actual shortages.
The loss of goods within the established norms is determined after offsetting the shortages of goods by surpluses for sorting. If, after the set-off for sorting, carried out in the prescribed manner, there is still a shortage of goods, the norms of natural wastage should be applied only for the name of the goods for which the shortage was established. In the absence of norms, the decrease is considered as a shortage in excess of the norms.
Mutual offset of surpluses and shortages as a result of regrading can be allowed only as an exception for the same audited period, with the same audited person, in relation to inventory items of the same name and in identical quantities. The materially responsible persons provide detailed explanations of the inventory commission about the admitted regrading. If, when offsetting shortages with surpluses after sorting, the value of the missing valuables is higher than the value of the valuables found in surplus, this difference in value shall be attributed to the guilty persons.
An inventory in retail trade is carried out within the time limits set by the head of the trade organization, but at least twice a year. An inventory of goods, containers and cash in retail trade should be carried out suddenly. It is forbidden to bring to the attention of the employees of the organization the date of the planned inventory before the working inventory commission comes to the organization.
Before starting the inventory, it is necessary to close the premises of the trade organization and stop operations with inventory and cash.
Simultaneously with the inventory in the store, it is also carried out in the kiosks attached to it, pavilions, tents, and so on. If the store has warehouses and sections, branches with separate liability, then the inventory in them can be carried out separately, without closing the entire store.
Before starting the inventory, the working inventory commission is obliged to:
- seal (seal) utility rooms, basements and other places of storage of valuables that have separate and additional entrances and exits;
- check the equipment of the store with security systems, video surveillance systems, make sure that they work properly (when selling goods by the self-service method and with an open display);
- make sure that the antenna circuits are working properly (devices at the exit from self-service sections, signaling that the buyer is taking out unpaid goods); as well as in the presence of self-adhesive labels and tags with resonators on goods (when selling goods by self-service method and with an open display);
- withdraw cash balances in the cash register, set the current day's revenue;
- receive the latest cash and commodity reports with the balances of valuables displayed in them at the time of the inventory;
- check the correctness of all weighing instruments;
- get a receipt from financially responsible persons that by the beginning of the inventory, all receipts and expenditure documents are included in the report and handed over to the accounting department.
When inventorying piece goods, the following procedure for counting cash goods can be applied to speed up this work. Employees of a trade organization select goods of the same name in a manner convenient for their verification, count their quantity and fill in a product label for each individual product, which indicates the name of the product, article (price list number), grade, quantity, retail price and other characteristics of the product, determining its selling price.
Goods that have waste during their preparation for sale (sausages, smoked meats, broken poultry, etc.) are recorded in the inventory list with the mark "Cleaned" or "Uncleaned". The mass of uncleaned goods is indicated in the column "Gross weight", and the cleaned (minus waste according to established standards) - in the column "Net weight".
Separate inventories draw up slow-moving and stale goods identified during the inventory, as well as containers. Fight, marriage, damage are activated in the usual manner. The preliminary result of the inventory is determined on the spot immediately after its completion, comparing the remains of goods and containers according to the commodity report with the inventory list. If large discrepancies are identified, the commission is obliged to take a written explanation from the financially responsible persons, seal the store and inform the head of the trade organization about this.
The final results of the inventory are determined in the accounting department and are drawn up by a collation sheet of the results of the inventory of goods, containers and cash in trade.
After completing all the necessary documents, the accountant must reflect the results of the inventory in the accounting. This is done in the month in which the inventory was completed.
According to the results of the inventory, accounting entries are made, for example, posting of surplus goods is included in the income of the enterprise:
Debit 41 "Goods"
Credit 91-1 "Other income".
The shortage of goods is reflected in the entry:
Debit 94 "Shortages and losses from damage to valuables"
Credit 41 "Goods".
ACCOUNTING FOR THE RE-GRADING OF GOODS.
Quite often, in organizations that have a wide range of goods, there is a situation where, as a result of the inventory, the so-called re-grading of goods is revealed.
regrading- this is the appearance of a surplus of one variety and a shortage of another variety of goods of the same name. The reasons for the occurrence of re-sorting can be:
- lack of a procedure for the acceptance and storage of goods in a warehouse, as well as a document flow procedure;
- insufficient internal control of the movement of goods;
- negligent attitude of financially responsible persons to their duties and the like.
However, such a set-off can only be possible if the following conditions are met:
- identified surpluses and shortages were formed during the same audited period;
- surpluses and shortages were found in the same financially responsible person;
- in relation to goods of the same name and equal quantity.
When regrading is detected, financially responsible persons must provide detailed explanations to the inventory commission on this fact.
The decision on the mutual offset of surpluses and shortages as a result of sorting is made by the head of the enterprise.
In accounting, regrading is reflected in the following entries:
If, when offsetting the sorting, the amount of the shortage exceeds the value of the surplus, then this difference in value shall be attributed to the guilty person.
If the culprit of the sorting is not identified, then in this case the sum differences are considered as shortages in excess of the norms and are written off in trade organizations as distribution costs.
Debit 44 "Sale costs"
Loan 94 "Shortages and losses from damage to valuables"
In tax accounting on the basis of subparagraph 5 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation):
For taxation purposes, expenses in the form of a shortage of material assets in production and in warehouses, at trade enterprises in the absence of perpetrators, as well as losses from theft, the perpetrators of which have not been identified, are accepted in accordance with subparagraph 5 of paragraph 2 of Article 256 of the Tax Code of the Russian Federation, consisting of non-sales funds not directly related to production and sales.
In these cases, the fact of the absence of perpetrators must be documented by the authorized state authority.
At the same time, in accounting, the excess of shortages over surpluses is written off to financial results, and the following posting is made:
Debit 91 sub-account "Other expenses"
Loan 94 "Shortages and losses from damage to valuables."
Example 1 Trade enterprise "Urozhay" Ltd. conducted an inventory of the remaining goods as of March 1.After the offset for sorting, the shortage and surplus of goods are again determined.
During the inventory it was found:
excess wheat flour of the first grade - 50 kg at a purchase price of 8 rubles;
shortage of wheat flour of the highest grade - 50 kg at a purchase price of 12 rubles;
All flour was paid for by the supplier, so the VAT on it was previously charged to the budget.
There is no one guilty of regrading, there is a court decision about this.
The shortage of 50 kg of flour of the highest grade was set off by the surplus of 50 kg of flour of the first grade.
The cost of excess flour of the first grade was: 50 kg x 8 rubles = 400 rubles.
The amount of shortage of premium flour is equal to: 50 kg x 12 rubles = 600 rubles.This means that when offsetting the sorting, an excess of the amount of shortage over the amount of surplus was formed - 200 rubles (600 rubles - 400 rubles).
The following entries must be made in the accounting of Urozhay LLC:End of example.
Example 2 Let's slightly change the conditions of example 1.Note!
As a result of the inventory at the warehouse of Urozhay LLC, a shortage of 50 kg of premium flour at a price of 12 rubles per kg for a total amount of 600 rubles and an excess of 100 kg of first grade flour at a price of 8 rubles per kg was revealed.The head of Urozhay LLC makes a decision on offsetting the shortage with surpluses. The final surplus of flour of the first grade is taken into account at the market price of 8.30 rubles per kg.
As a result of offsetting the shortage of 50 kg of flour of the highest grade at a price of 12 rubles with surplus of flour of the first grade at a price of 8 rubles, an excess of the cost of the shortage over the surplus in the amount of 200 rubles (50 kg x (12 rubles - 8 rubles)) was obtained, which was attributed to the guilty person .
The final surplus of flour of the first grade in the amount of 50 kg is taken into account for a total amount of 415 rubles.
Account correspondence Amount, rubles Contents of operation Debit Credit 94 41 200 The excess of shortage over surplus is reflected 94 68 20 Restored VAT related to the excess of shortages over surpluses; 41 91-1 415 Surplus flour of the first grade after offset was taken into account 73-2 94 220 The shortfall is attributed to the guilty person 70 73-2 220 Deducted from the employee's salary End of example.
We have already noted that the norms of attrition, which the taxpayer can apply for tax purposes, must be approved by the Government of the Russian Federation.
However, to date, such norms have been approved only for grain, its processed products and oilseeds during storage (Order of the Ministry of Agriculture of the Russian Federation dated January 23, 2004 No. 55 "On approval of the norms of natural loss") and the norm of natural wastage during storage mineral fertilizers (Order of the Ministry of Industry, Science and Technology of the Russian Federation of January 31, 2004 No. 22 "On approval of the norms of natural loss during storage of chemical products").
There are no such norms for all other types of goods, therefore, any shortage for the purposes of tax accounting will be considered excess. And if so, then in terms of the amounts of shortages that arise in trade organizations, there will necessarily be a gap between the data of accounting and tax accounting.
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