Form No. inv-17 inventory act of settlements with buyers, suppliers and other debtors and creditors, 2022, 2022 - Accounting statements, accounting

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ACT OF INVENTORY OF SETTLEMENTS WITH BUYERS, SUPPLIERS AND OTHER DEBITORS AND CREDITORS FORM NO. INV-17 ______________________________ (enterprise, organization) Form No. inv-17 Approved by Decree of the USSR State Statistics Committee dated December 28, 1989 No. 241 +————+ OKUD code ¦ 0309016 2 ¦ +————¦ INVENTORY ACT OF SETTLEMENTS +———————————-¦ WITH BUYERS, ¦Number ¦ Date ¦ ¦ ¦ SUPPLIERS ¦document ¦ compilation¦ ¦ ¦ AND OTHER DEBITORS +———+————+——+——¦ AND CREDITORS ¦ ¦ ¦ ¦ ¦ +———————————-+ Based on the order (instruction ) from "___"___________ 20___ No._______ an inventory of settlements with buyers, suppliers and other debtors was carried out as of “___”____________20___. During the inventory, the following was established: 1. For accounts receivable +——————————————————————————+ ¦ ¦ ¦ Balance amount ¦From the total amount- ¦ ¦Name ¦Account+————————————+ specified in ¦ ¦balance sheet items¦ ¦ ¦ including ¦column 3, number- ¦ ¦ ¦ ¦total+————— —————¦ all debt,¦ ¦ ¦ ¦ ¦debt,¦debt, ¦for which expired-¦ ¦ ¦ ¦ ¦confirmed- ¦not confirmed-¦la claim- ¦ ¦ ¦ ¦ ¦ by debtors¦ by debtors ¦ness ¦ +——————+—-+——+—————+—————+——————¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—————————-+—————+—————+——————¦ Total ¦ ¦ ¦ ¦ ——— ———————————————-+ Reverse side of form no. inv-17 2. For accounts payable +——————————————————————————+ ¦ ¦ ¦ Balance sheet amount ¦ From the total amount - ¦ ¦ Name ¦Account+————————————¦we, indicated in ¦ ¦balance sheet items¦ ¦ ¦ including ¦column 3, number- ¦ ¦ ¦ ¦total+———————— ——¦all debt,¦ ¦ ¦ ¦ ¦debt,¦debt, ¦for which expired-¦ ¦ ¦ ¦ ¦confirmation- ¦not confirmed-¦la claim- ¦ ¦ ¦ ¦ ¦ by debtors¦ by debtors ¦ +——————+—-+——+—————+—————+——————¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————— ————-+—————+—————+——————¦ Total ¦ ¦ ¦ ¦ ——————————————————-+ Chairman of the commission ___________ ___________ _____________________ (position) (signature) (acting, last name) Members of the commission: ___________ ___________ _____________________ (position) (signature) (acting, last name) ___________ ___________ _____________________ (position) (signature) (acting, last name) ___________ ___________ _____________________ (position) (signature) (acting, last name) NOTES: ———- Enterprises can be recommended to carry out an inventory of property and financial obligations, specified in the Basic Provisions for Inventory , considering them as approximate: settlements with debtors and creditors - at least twice a year; The results of the inventory of settlements are formalized by an act of inventory of settlements with buyers, suppliers, other debtors and creditors, which lists the inventoried accounts and indicates the amounts of identified inconsistent receivables and payables for which the statute of limitations has expired. The act is drawn up in one copy by the inventory commission on the basis of the balances of amounts identified from the documents in the relevant accounts, signed and transferred to the accounting department.

Download the document “Form No. inv-17 act of inventory of settlements with buyers, suppliers and other debtors and creditors”

How to fill out the form

Form INV-17 must be prepared by the inventory commission. The composition of this commission is determined by the head of the organization.

This document is generated in two copies. One copy remains with the commission, and the second is transferred to the chief accountant.

During the inventory of receivables and payables, it is necessary to conduct a verification analysis of transactions with funds, customers, suppliers, customers and employees.

Before you start filling out the INV-17 form, you need to create a certificate application. This help contains the following information:

about creditors and other persons, indicating their contacts;
reasons for debt;
documents on which debts arose;
date of occurrence of the debt;
amount of debt.

The form and sample for filling out a certificate for form INV-17 can be found in the article.

After completing this certificate, you can begin filling out the act form. A sample act of inventory of receivables and payables is presented below.

The form consists of two pages. The first page displays information about accounts receivable, and the second - about accounts payable.

Filling out the first page involves providing the following information:

name of the debtor;
account number of accounting transactions performed with it;
total balance for this debtor (third column);
certified amount of debt (fourth column);
uncertified amount of debt (fifth column);
the amount of debt for which the statute of limitations has expired (sixth column).

If there is more than one debtor, information for each of them is filled out separately, and at the end the total is calculated.

The second page of the INV-17 settlement inventory act is filled out in the same order, only for accounts payable.

After completion of the registration, all members of the commission must put their signatures on the act.

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Purpose of the INV-17 form

Before preparing financial statements, organizations need to take an inventory of their assets and liabilities.
This facilitates not only the correct completion of the balance sheet, but also the timely identification of inconsistencies between accounting data and information available to counterparties. To learn about what accounting data needs to be inventoried before starting to compile annual reporting, read the material “How to conduct an inventory before annual reporting.”

The need for an inventory also arises in the following cases:

when changing materially responsible persons;
theft at an enterprise and other unusual situations;
liquidation of the organization.

The unified form INV-17 is used to document the results of the inventory of receivables and payables. It was put into effect by Decree of the State Statistics Committee of Russia “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results” dated August 18, 1998 No. 88. But it is not mandatory for use since 2013. It is possible to use a self-developed form of similar content instead. However, the INV-17 form contains fields for filling in all the information that must be reflected in such a form, and therefore continues to be actively used.

Inventory of settlements with suppliers and customers in 1C: Accounting

After reading our article, you will learn how to carry out the inventory procedure in relation to customers and suppliers.

The 1C Accounting program version 3.0 provides special documents (“Settlements Inventory Acts”) for performing an inventory of settlements with suppliers and customers. These documents can be found in the “Sales” and “Purchases” subsections.

Filling out an order is the first step in performing an inventory of settlements with counterparties. Before starting an inventory, it is mandatory to reconcile accounts with suppliers and customers. The date of reconciliation should be indicated in the order for the procedure.

When performing an inventory of settlements with customers and suppliers, do not forget that in accordance with the requirements of the Ministry of Finance of the Russian Federation (instruction No. 07-02-18/01 of 01/09/2013), it is necessary to carry out an annual inventory as of December 31 inclusive. Thus, in order for the information received to be relevant, it is recommended to carry out the procedure at the end of December, documenting its results in early January of the following year. In this case, there is time left to send documents to reconcile settlements to counterparties and receive signed statements from them.

For example, the order should indicate the following inventory completion time:

The process of recalculating settlements with buyers and suppliers consists of reconciling these settlements, identifying the presence/absence of overdue debts, and monitoring the completeness of primary documentation.

Reconciliation documents in 2 samples are drawn up for each buyer and supplier separately. Russian laws do not have a standard template for drawing up a reconciliation report. In this regard, according to instruction No. 07-05-04/2 from the Ministry of Finance of the Russian Federation dated February 18, 2005, each enterprise can use a form developed at its discretion.

The third edition of 1C Accounting provides for the form of reconciliation documents. The act contains the necessary details. The sample itself complies with the regulations of the Federal Law of the Russian Federation No. 402 of December 6, 2011 “On Accounting”. You can find the form in the “Settlements with counterparties” menu, located in the “Purchases/Sales” tab. The name of the document you need is appropriate - “Calculation Reconciliation Report”.

You can generate a new document for reconciliation of calculations by clicking on the word “Create”:

Complete the top part of the document by entering the settlement currency, reconciliation time, agreement, and name of the counterparty.

Please note that if there are several agreements with a buyer or supplier and the agreement data is listed in 1C Accounting, you can create one reconciliation report for all agreements. In this case, you need to click on the cross in the “Agreement” column, and the column will become empty. Afterwards, you need to click on “Fill”, and a general reconciliation report for concluded agreements will be created automatically.

Then determine the accounts for mutual settlements with suppliers and customers.

Specify signers in the “Additional” section.

Please note that only authorized persons from the counterparties can sign the reconciliation documents on each side. It is worth making sure in advance that signatories have the appropriate rights. Especially when it comes to debt. Otherwise, if legal proceedings arise, the documents will not have full legal force.

You can fill out the part with the table by clicking on “Fill”.

Click on “Fill” and you will see several options: create a table only for your own company, or for your company + counterparty. In the latter case, in accordance with the accounting carried out, tables of both parties will be drawn up.

Before sending the acts for printing, please read the information entered in the table again. If you find inconsistencies and errors (for example, incomplete documentation), make the necessary changes.

Completed documents for reconciliation of calculations must be printed in 2 samples. Each copy must have your signature. Reconciliation statements must be sent to counterparties, accompanied by approximately the following phrases: “We are sending you a reconciliation statement of mutual settlements as of such and such a date and such and such a month/year.” “We ask you, within ... a day, to accept, sign and send to our address one of the copies of the act, or disagreements on reconciliation documents, with the attachment of documentation confirming these disagreements (invoices, invoices, acts).” “The balance will be considered confirmed if a signed act is not received from you within the specified period of time, or if there are disagreements regarding the document.”

After receiving the signed documents from the counterparty, you need to go back to the previously completed reconciliation report and check the box in the “Reconciliation approved” column.

Checking the box will deactivate the act - in other words, program users will no longer be able to make changes to it.

In the document serving as an appendix to the act in form No. INV-17, after receiving the reconciliation acts, information on accounts payable and receivable is entered.

In the third edition of 1C Accounting, it is impossible to create a certificate appendix to act No. INV-17. In this regard, the document must be completed manually.

The certificate should indicate the following information: details of the supporting document, amount of debt, duration and reasons for the debt, number and address of the creditor/debtor, name.

In addition, we advise you to include the payment deadline under the contract on your certificate. Information will be required if you need to decide in the future what amounts should go into the reserve for doubtful debts.

Based on the certificate, a document is drawn up for inventory of mutual settlements with counterparties in form No. INV-17. The required “Settlements Inventory Report” is located in the “Settlements with Counterparties” menu, located in the “Purchases/Sales” tab.

Complete the sections of the act from the end. The first two sections have already been completed before the start of the inventory (when developing an order to carry out the procedure).

Click on “Fill” in the “Settlement Accounts” menu, and the accounting account data will be entered into the table automatically. You will only need to check the correctness of the information and make changes to the list of accounts, according to which the inventory of mutual settlements with sellers and suppliers is carried out.

Afterwards you need to fill out information on debts. There are several options:

Click on the “Fill out” column located at the top of the form. At the time the document is processed, information on the required accounts payable/receivable (amount, accounting account of mutual settlements, counterparty) will be selected.

In the “Receivables/Accounts Payable” section, click on the “Fill in” column. Information will be entered only in the specified section.

In the “Not confirmed” section, enter the amount of debt for which there is no documentary evidence (if there is such a debt). In the “Including the statute of limitations expired” column, enter the section of debt for which the statute of limitations period has already expired - in the future it will need to be written off.

The document is generated in 2 samples. Each copy is certified by the signature of the participants of the inventory commission. The commission members keep one sample act for themselves, the other is sent to the accounting department.

The results of the inventory must be approved by the manager. He is also responsible for writing off debts for which the statute of limitations has expired, and for registering reserves for doubtful debts.

Afterwards, the company has the right to write off identified debts with a past limitation period using the “Debt Adjustment” act.

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How is debt inventory carried out?

The beginning of the inventory process is preceded by the presentation of reconciliation reports to counterparties, and these documents serve as the main (although not the only) source of data for conducting a debt inventory. Then management issues an order and appoints an inventory commission. This body, based on documentary checks, must verify the accuracy of the following information:

settlements with suppliers and customers;
settlements with regulatory authorities, including the Federal Tax Service, Social Insurance Fund;
calculations for wages;
settlements with accountants;
other calculations of the organization.

The INV-17 form report reflects data confirmed and unconfirmed by counterparties, as well as amounts with an expired statute of limitations.

The purpose of the inventory is to identify possible inconsistencies and confirm the accuracy of accounting information. The latter is one of the most important conditions for the preparation of reliable accounting reports.

About the deadlines established for submitting the main form of accounting to the Federal Tax Service, read the article “When is the balance sheet submitted (deadlines, nuances)?”

Form No. inv-17 inventory act of settlements with buyers, suppliers and other debtors and creditors

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