Form INV-4. Inventory report of shipped inventory items

When is INV-4 needed?

The form is used to inventory two types of inventory items. The first is goods and materials shipped that were not paid for on time. The second is those that have been shipped, but payment for them has not yet been made under the terms of the agreement between the counterparties. The first and second types must be issued on separate forms.

All inventory items for which information is indicated in the act must be accounted for on account 45 of the chart of accounts.

Reference! Inventory and materials at an enterprise or company include goods, finished products, materials, surplus production, work in progress, etc.

Why do you need the INV-4 document?

Based on the INV-4 form, approved by the State Statistics Committee in the resolution “On approval of unified forms for recording cash transactions and inventory results” dated 08.18.1998 No. 88, an act is drawn up reflecting the inventory indicators of those inventory items that were shipped from a special condition for the transfer of ownership.
Typically, such a transition is linked to payment terms. The form provides for entering data on inventory items that have 2 statuses:

• shipped, but not yet paid according to the terms of the contract (the deadline has not arrived);
• shipped that were not paid on time.

For each of the 2 types of inventory items indicated above, a separate act must be drawn up. At the same time, for goods of the second type, in the “Note” column of the table, which is the main element of the INV-4 form, the name of the purchaser of the goods and materials is recorded.

Also in the columns of the table in question, the following is noted:

• information about the buyer to whom the goods were shipped;
• information about shipped goods and materials, as well as their quantity;
• the cost of goods in accordance with the accompanying documents, as well as according to accounting data.

The act in form INV-4 must be drawn up and signed in 2 copies by representatives of the inventory commission. The first copy of the document is sent to the accounting department, the second is transferred to the financially responsible person (one or more).

Shipped inventory items, information about which is entered into the act under consideration, are taken into account on account 45 of the chart of accounts.

Read about the place account 45 occupies in the chart of accounts in the article “Active and passive accounting accounts - differences.”

Before annual reporting, it is imperative to conduct an inventory of assets and liabilities. ConsultantPlus experts explained how to do this correctly. Study the material by getting trial access to the K+ system for free.

Does a company have to work with INV-4?

Form INV-4 unified, primary document. The form was introduced by Resolution of the State Statistics Committee of August 18, 1998 No. 88. INV-4 was mandatory until 2013, and then the mandatory unified forms became recommended. To take inventory of shipped goods and materials, organizations have the right to draw up their own form, supplementing the existing one. Mandatory details cannot be removed from the form; without them, the document will not be considered legally significant.

The convenience of INV-4 is undeniable: some companies still use it. In addition, inspection authorities also prefer to work with unified papers.

Attention! The company's management must decide in favor of its own developed or unified forms and record it in the accounting policies.

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Briefly about the commission

To conduct any inventory in an organization, a commission must be convened. It can be approved once indefinitely or each time before an inspection by order of the head (Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49). The quantitative composition is not fixed by law anywhere. Usually it is 3-4 people and a chairman. The composition must necessarily include employees of the accounting department and administration of the company. They also usually include a lawyer, department heads, economist, etc.

The entire composition of the commission must participate in the inventory. If one of its members is not present and his signature is not on the document, then the inventory and the papers on it will be considered invalid.

Important! Financially responsible employees cannot be included in the commission.

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Fill out the INV-4 form

The form is filled out on the front and back sides. We will describe each in detail below.

Front side

First of all, you need to fill out information about the organization, inventory and the document itself:

• name of the company, its structural division;
• OKPO code;
• Kind of activity;
• name and details of the document (number, date of creation) on the basis of which the procedure is carried out;
• inventory start and end dates;
• type of operation;
• accounting account number;
• number and date of preparation of the current document.

Then a table begins where you need to enter the following information:

1. Serial number of the record.
2. Name of the purchasing organization and its OKPO code.
3. Name and type of inventory items.
4. Nomenclature number of goods and materials.
5. The name of the unit of measurement and its OKEI code.
6. Date of shipment of goods and materials.
7. Name of goods and materials, date of shipment, number, quantity and amount according to information from commodity transport or settlement papers.
8. Quantity and amount according to accounting information.
9. Note.

At the end, the “Total” column is filled in according to the data on the page.

Reverse side

The table continues here. It is filled out in the same way. At the end of the table, they summarize the page and the act as a whole.

Next, indicate in words the total amount of inventory and materials according to the data of commodity-transport or settlement and payment papers.

At the end of the document, the members and the chairman of the commission sign.

Inventory report of shipped goods in form INV-4: sample filling, form, form

All property held by the company is subject to inventory. But business is a dynamic process that does not stop even at the time of inventory.

Therefore, a situation may arise when the product is no longer in stock, and payment for it has not yet been received. In this case, an inventory report of shipped goods is drawn up.

What is an Inventory Report of Shipped Goods

This is the INV-4 form specially developed for this situation. It takes into account the cost of material assets and goods that do not fall under conventional inventory methods. That is, during work, commissions are legally absent from the warehouse. This situation can happen if:

• The goods were released under the terms of a contract, the payment period for which had not yet arrived at the time of the audit.
• The buyer did not pay for the goods received on time, thereby violating the contract.

Types of INV-4

For each of the above situations of lack of goods in the warehouse at the time of inventory, a separate document is drawn up. Although the form of this form is the same for all options.

Norms

The rationale for the use of this primary document at the regulatory level is:

• 402nd law on accounting with requirements for its mandatory nature.
• Resolution 88 from the State Statistics Committee as amended in 2000, approving the form of the document.

The certificate of shipped goods must contain:

• Information about the buyer (name and OKPO).
• Product description (name, code, quantity).
• Shipment date.
• Details of goods shipping documents.
• Details of the goods according to the company's accounting.

How to fill out the form

The act of already shipped goods is drawn up during the officially conducted inventory of the company’s goods. Its features:

• It is filled out by one of the members of the inventory commission in the presence of all its participants.
• Number of copies – two.
• Signatures of the entire committee are required.
• One copy is delivered to the accounting department, the second to the financially responsible employee of the company.
• If the price is negotiable (does not coincide with that recorded in the accounting documents), then it is entered in column 13.

Instructions

Form INV-4 is filled out as follows:

• If at the time of the inventory, goods have been identified that have already been shipped from the warehouse, but have not yet been paid for, then they are separated into a separate group.
• This group may include: goods, finished products, production surplus, raw materials.
• INV-4 forms are created on them, separately if the payment deadline has not yet arrived, and separately if it is already overdue.
• The form must be filled out on both sides. On the second side there is a continuation of the table.
• The form is filled out in the order of the objects being inventoried. Buyer data is entered in one line for each product separately.
• The fact of departure of goods is confirmed by the details of shipping documents, which can be: invoices, waybills, consignment notes, payment documents.
• The results of filling out are summarized only for points 12 – 15.
• The act is signed by the chairman, and then by all members of the commission.

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Sample

The INV-4 form looks like this:

• In the upper right corner is the name of the form and its code.
• Below is the name of the company, OKPO, type of activity.
• Then - an indication of the structural department of the company.
• Inventory basis (order, instruction) with number and date.
• The date of the.
• An indication of the accounting details necessary for inventory.
• And actually the name of the act.

Below, under the words that the commission established the following, is the actual content of the act, summarized in a table. This table occupies the remaining part of the front side and significant space on the back. It consists of columns containing the following information:

• About the serial number of the product position.
• About the buyer: name, OKPO.
• About the product: name (type, grade), code (number).
• About the unit of measurement: name, OKEI.
• About the date of shipment.
• About the data of shipping documents: name of the “paper”, date of completion, number.
• About the product recorded in these documents: its quantity and value.
• About the quantity and cost of goods sent to the buyer according to accounting data.
• Note.
• At the end of the table: the final result based on the quantity and cost of the goods according to invoices and accounting.

The final points of INV-4 are the notes of the chairman and all other members of the commission:

• Positions.
• Signatures.
• Signature decryption.

The form in Excel and Word format is available for download.

Sample INV-4

Source: //uriston.com/kommercheskoe-pravo/buhgalteriya/vneooborotnye-aktivy/inventarizatsiya/forma-inv-4.html

What else is important to know about the document

1. Information can be entered into the act by hand or on a computer. If the version is handwritten, then blots are not allowed.
2. The act in form INV-4 must be drawn up in 2 copies. One is sent to the accountant, and the other remains with the financially responsible person.
3. If a factual error has already been found in the completed act, it must be corrected. In this case, the fact is communicated to all persons participating in the inventory. The fragment with an error is crossed out, and the correct version is placed on top or next to it. Then all commission members put their signatures.
4. It is necessary to keep the inventory report of shipped inventory items for 5 years.

Inventory report

The inventory act is one of the most important documents, drawn up by the inventory commission in a special established form, approved by the relevant resolution, and is nothing more than documented confirmation of the actual presence of all material assets of the company, its cash and forms, existing records in the relevant registers maintained on accounting company.

At the same time, inventory acts may well have forms and contents that differ from each other, for example, the following documents are different in format: a cash register inventory act, an act of checking debt for shortages and thefts, an inventory act of settlements with customers, suppliers, as well as other creditors and debtors , an act of inventory of materials and goods in transit, or, for example, an act of inventory of future expenses. Each of these acts has its own approved form of the established form.

Inventory forms

Inventory forms are something that no inventory can do without, carried out according to the rules and modern standards, and each stage of its implementation has its own form with its own approved document form.

We have tried to collect in one section all the forms of necessary documents for recording inventory results for enterprises; here you can find and download all the basic and necessary samples of inventory documents : inventory act , inventory list, matching sheet, and other inventory forms .

Approved forms of documents related to the inventory: acts and inventory forms, inventory, statements and samples of other documents

Note: all forms and inventory reports presented in this section are approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88

For more information about the standards of procedure and the sequence of stages of preparation and the process itself, see the section “carrying out an inventory.” The service itself can be ordered by calling the Interprime agency listed on our website.

ORDER AN INVENTORY

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