Filling out the unified form INV-24 + form and sample act

What is the INV-24 act used for?

Filling out this act is relevant for those companies that have a wide range of inventory items, the recalculation of which can lead to errors. A control check allows you to identify inaccuracies made during the inventory. It is carried out upon completion of the inventory procedure. The same persons who directly carried out the inventory participate in the process, that is, members of the inventory commission.

In fact, inventory participants, using a control check, identify their mistakes and establish how correctly the inventory process was carried out. Act INV-24 is necessary to reflect the final results of the inventory control check - possible errors in calculations, up or down.

Download the inventory report in 2022

• Blank form INV-1

If it is necessary to provide information regarding inventory, this form is used. Actual data and accounting information are displayed here.

• Blank form INV-1a

This document provides information about the review related to intangible assets. At the same time, documents are checked that allow the company to use these assets.

• Blank form INV-3

This form is used in cases where inventory items are being checked. As a rule, inventory takes place in warehouses where they are stored. If expired or unusable goods and materials are identified, an additional disposal certificate is issued.

• Blank form INV-10

There are situations when fixed assets are subject to inspection, the repair or construction of which has not yet been completed. This includes machinery, buildings, equipment, and various structures. The audit reveals how actual costs correspond to the costs indicated in accounting documents.

• Form INV-11

The form is designed to verify expenses that relate to future periods. Here, accounting information is compared with actual costs, which are confirmed by primary documents.

• Form INV-15

The form is filled out when taking inventory, which concerns cash. Typically, the check concerns the company's cash register, where actual money, checks, stamps, etc. are checked.

• Form INV-16

Verification regarding strict reporting documents and securities is carried out using this form.

• Form INV-17

Information regarding settlements with suppliers, creditors, buyers and other counterparties is recorded here. The audit allows you to compare accounting data with debts that actually exist.

• Form INV-18

This is exactly the form the matching statement has. It is used when the inventory concerns fixed assets. Here it is recorded how the actual state of affairs differs from the accounting records.

• Form INV-19

This comparison sheet records data relating to inventory items, during the recalculation of which the inspection team identified deviations.

• Blank form INV-22

Before starting the inspection, the head of the company must issue an appropriate order. It is for these purposes that the INV-22 form is used. The deadlines, the composition of the commission, the procedure for carrying out the inventory and its volume are displayed here. Once signed by the director, the document is handed over to a senior member of the inspection team.

• Blank form INV-23

In essence, this form is a journal in which the correctness of the inventory is entered. All orders issued by management before the inspection are recorded here.

• Blank form INV-24

This act includes the results of inventory control checks.

• Blank form INV-25

The results of all control checks, which are intended to determine the correctness of the work of specialists, are entered not only in a special act, but also in a journal in the INV-25 form.

Who signs the INV-24 act

The form of the control inspection report is signed by the following persons:

• Members of the inventory commission appointed by the head;
• Chairman of the commission;
• The person who carried out the control check (from the inventory commission or another responsible person, for example, an accountant may be in this role).

Each of these persons, by signing the act, confirms the veracity of the data reflected in the INV-24 form and their correspondence to reality.

Form INV-24

Form INV-24 is currently not mandatory. Since 2013, it has acquired the status of only recommended for work. Company management has the right to use in their work forms independently developed on the basis of unified ones.

Despite this right, many organizations continue to use standardized forms. This is due to the convenience of the forms, the habit of experienced employees, as well as the potential lack of complaints from inspection agencies (they are also more familiar with unified forms).

For your information! The act in form INV-24 was put into effect by Resolution of the State Statistics Committee No. 88 of August 18, 1998 and was mandatory until the end of 2012.

Together with what documents is INV-24 filled out?

Documentation of the inventory of valuables and related activities is strictly regulated; many standard forms have been developed for this purpose - inventory lists, acts, statements. Therefore, the INV-24 act is one of the documents filled out during the inventory process.

In addition to the INV-24 act, an organization that decides to take an inventory of its property or liabilities is required to prepare the following documentation:

• Order INV-22 is an administrative document giving a command to carry out an inventory, defining the property being inventoried, the timing of the procedure, as well as a personal list of persons who are entrusted with the responsibilities for carrying out the orders set out in this order.

How to correctly draw up the INV-24 act

The act form includes the following components:

1. Title part;
2. The first section is for reflecting general indicators for inventory records, that is, the final result of the inventory is shown;
3. The second section is for comparing indicators from the inventories and the results of the control check;
4. The final part, where the signatures of the responsible persons are recorded.

Filling out the title part of the act:

• Information about the organization and division to which the property being inspected belongs;
• The direction of the company’s activity is indicated using a code according to the OKVED classifier;
• Type of operation being carried out - indicated if such coding is available in the organization;
• The act number is unique within the year;
• Date of preparation – the day the act was formed;
• Place of inventory - name of the organization, storage location, department;
• The end and start date of the inventory;
• The list of employees involved in the procedure with the allocation of a chairman, for each the position and full name are indicated, members of the commission are usually listed alphabetically;
• Position and full name of the employee responsible for conducting the control check.

Filling out the first section:

• The name of the assets in respect of which the inventory was carried out, indicating the specific type of property, for example, if these are inventory assets, then it is explained which ones;
• The total amount for which the specified values ​​are identified, this indicator is taken from the inventory list - the amount is entered in digital and capital form.

Filling out the second section (tabular part):

The act contains several sheets to reflect the results of the inspection for each item of value. Based on the results of each completed page where the tabular part is located, it is necessary to calculate the total data in the “total” line. On the last sheet of the INV-24 act, the final result for all completed pages is considered.

On the last sheet of the form, under the table, signatures are placed by the responsible persons - the employee who conducted the control check, and all members of the inventory commission involved in conducting the inventory. Next, the indicators of the act are recorded in the INV-25 journal.

Act of control verification of the correctness of the inventory

Approved by Decree of the Ministry of Finance dated November 30, 2007 N 180
____________________________ (name of organization) ACT OF CONTROL CHECKING THE CORRECTNESS OF INVENTORY CARRYING OUT ON __________________________________________________________ (name of organization, warehouse, storeroom, workshop, site, etc.) Inventory was carried out on “__” __________ 20__. by a commission consisting of: chairman ________________________________________________________________ (position, last name, initials) members of the commission _____________________________________________________ (last name, initials) _____________________________________________________________________ A control check carried out by _________________________________ (position, last name, initials) established _________________________________________________________ 1. According to the inventory list, there are _____________ items of assets in the amount of < *> __________________________________ 2. Test results: ——————————————————————— ¦Number¦Name- ¦Meaned by ¦Actually ¦Results ¦ ¦by ¦ ¦inventory-¦was ¦checked ¦ ¦inventory¦of assets, ¦inventory ¦role check¦(+ more, ¦ ¦ ¦subject- ¦ ¦ ¦- less) ¦ ¦ ¦examined+—————-+ —————-+——————+ ¦ ¦cont- ¦quantity- ¦price¦sum-¦quantity- ¦price¦sum-¦quantity- ¦price¦amount¦ ¦roll ¦quality¦<* > ¦ma ¦quality¦<*> ¦ma ¦quality¦<*> ¦<*> ¦ ¦ ¦checking¦ ¦ ¦<*> ¦ ¦ ¦<*> ¦ ¦ ¦ ¦ +——+———+— —+—-+—-+——+—-+—-+——+—-+——+ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ 11 ¦ + ——+———+——+—-+—-+——+—-+—-+——+—-+——+ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+ ———+——+—-+—-+——+—-+—-+——+—-+——+ ¦ TOTAL¦ x ¦ x ¦ ¦ x ¦ x ¦ ¦ x ¦ x ¦ ¦ — ————+——+—-+—-+——+—-+—-+——+—-+—— ——————————— <*> To be filled in during control checks in trade and catering organizations. Chairman of the commission _____________ __________ _____________________ (position) (signature) (signature transcript) The person who conducted the control check ______________ __________ _____________________ (position) (signature) (signature transcript) Members of the commission: ___________________ __________ _____________________ (position) (signature) (signature transcript) ___________________ __________ _____________________ ___________________ __________ _____________________

How to correct an erroneously completed INV-24 act

Correction of almost any primary document, with the exception of some cash documents, is carried out according to a single scheme - incorrectly entered information is crossed out, and the correct information is written next to it. Crossing out is carried out with one neat line. Any correction must be confirmed by a signature provided by the person making the correction. Next to the signature is the name of the corrector and the date of this action.

In relation to the inspection report, the correction must be carried out in the same way. If the errors are isolated, for example, caused by accidental inattention, then they can be easily corrected according to the scheme outlined above. If the errors are multiple, then it is better to fill out the report form again with the correct data, since numerous corrections will make the document difficult to read and will complicate the subsequent transfer of indicators from the report to the INV-25 journal.

The document is important, as it allows you to correct the results of the inventory, identify errors in its implementation, and therefore you need to approach filling out the INV-24 act responsibly.

Both sections are required to be filled out, and the table must contain columns to reflect the results of the inventory and control check. The absence of values ​​in columns 6-8 and 9-11 will mean incorrect filling, since the ability to compare the results is lost, and this is the main goal in drawing up the act. Therefore, it is important for the responsible person to present the information as completely as possible. The completed document is certified by the signatures of the responsible persons; these signatures confirm the accuracy of the results obtained and agreement with them.