Instructions: make an inventory of the property in the office

How is inventory carried out?

First, let's look at the question of how companies inventory fixed assets and inventory items. First of all, the corresponding order is issued. A unified form No. INV-22, form according to OKUD 0317018, has been developed for it. It contains the following information:

• name of company;
• structural subdivision;
• composition of the inventory commission;
• list of verified liabilities, property and fixed assets;
• time and place of inventory;
• basis for conducting an inventory.

Both fixed assets and assets owned by the organization, as well as fixed assets that had to be rented, are subject to inventory.

The list is compiled in two copies. The first is for the accounting service to draw up a reconciliation statement (if there are discrepancies with the accounting records). The second is for the financially responsible person (MRP).

IMPORTANT!

When changing the financially responsible person, the inventory is drawn up in triplicate.

Before the start of the procedure, a receipt is taken from the financially responsible person that all documents have been submitted to the accounting department, therefore, accepted for accounting or written off as an expense. It is drawn up on a unified inventory form, at the bottom of the title page. No separate document is needed.

Sample of filling out an inventory list

How to fill out the inventory list is established by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49. The form consists of at least four pages that can be filled out either using computer technology or manually. Before starting the inventory, it is necessary to issue an order (order, resolution) from the manager on its implementation and on the creation of a permanent commission, which includes employees of the administration, accounting service, and other workers (economists, engineers, etc.). A sample order for approval of the commission is established by Resolution No. 88 (form INV-22), you can use it or make an order to conduct an inspection in any form.

After completing all verification activities, we proceed to drawing up the INV-3 form. On the first page of the “Inventory list INV-3” form, you must indicate basic information (name of the organization, structural unit, details of the order to conduct an inspection, type of activity according to OKVED, start and end date of the inventory), type of inventory items. Also on the first page, the financially responsible persons give a receipt confirming the transfer of all documents (receipts and expenses) to the commission or the accounting department and that all valuables for which they are responsible are included in the receipt, and those removed are included in the expense. Let's look at a sample of filling out the first page in the inventory of material assets.

The following pages indicate the number of inventory objects in the units of measurement in which they are registered (clause 2.9 of the Methodological Instructions).

Each page states:

• number of numbers in order (in words);
• type of inventory items in the inventory list;
• the total number of values ​​in physical terms, regardless of the units of measurement (kilograms, pieces, meters, etc.) these values ​​are indicated in (clause 2.9 of the Guidelines).

Empty (unfilled) lines are not allowed; such lines are crossed out on the last pages.

On the last page, a note is made about taxation, price checking, the total is calculated, and the signatures of the persons who carried out the check are placed. The document must be signed by all members of the inventory commission specified in the order and financially responsible persons. At the very end, financially responsible persons draw up a conclusion on the commission’s inspection of the property in their presence, the absence of any claims against the commission members and the acceptance of the listed property for safekeeping (clause 2.10 of the Methodological Instructions).

Sample of filling out the commission's conclusion in the inventory list

Inventory form for goods and materials

The form “inventory list of inventory items” is a unified document No. INV-3 (form according to OKUD 0317004), approved by Resolution of the State Statistics Committee No. 88. It is necessary during the inventory of materials, goods and finished products. You can take an inventory of inventory items, and then we will tell you step by step how to fill it out correctly. We remind you that the inventory based on the results of the inventory of fixed assets is compiled separately.

Types of inventory records

There are several types of inventory records. The Federal State Statistics Service (Goskomstat) has developed and approved their form. Let's take a closer look:

• INV-1 is used to account for fixed assets;
• INV-2 - intangible assets;
• INV-3 - inventory items (material assets);
• INV-5 - goods accepted for safekeeping;
• INV-8a - precious metals contained in various products;
• INV-16 - securities and strict reporting forms.

In addition, the State Statistics Committee of the Russian Federation has developed other documents that are used during the audit. For example, inventory acts, matching statements, accounting and control journal.

The document forms listed above are not mandatory. You have the right to use your own sample forms during the audit. In this case, the form of the inventory list and other documents must be approved by the accounting policy of the organization.

However, for convenience, we recommend using forms that are developed and approved by the State Statistics Committee of the Russian Federation. This way you will avoid unnecessary mistakes. You can download inventories and other necessary documents for conducting an inventory using the link provided at the end of the article.

How to fill out an inventory list

Step 1. Fill in the name of the organization, structural unit, OKTMO code, type of valuables, details of the basis document for the inventory.

Step 2. The financially responsible person certifies with his signature that all inventory items have been capitalized or written off.

Step 3: In organizations where automatic data recording is carried out in specialized programs, form No. INV-3 is compiled using these programs. They themselves fill out columns 1-9, and the commission notes in column 10 the presence of objects on the list. The commission determines the actual availability of inventory property, recalculating and reweighing it if necessary. It is prohibited to enter data on balances into the list from the words of the financially responsible person or according to accounting data, without checking their actual availability.

In the example below, the item number and inventory number are the same, but this is not a prerequisite. The “passport number” column (9) is filled in only if inventory items contain precious stones and metals.

The result is summarized for each page of the form. The number of pages can be any, depending on the actual availability of valuables.

Step 4. After filling out all the fields, a final sheet is drawn up with the totals of all pages, the signature of the chairman and the composition of the inventory commission, which are defined in the order. The commission may include:

• administrative staff of the organization;
• accounting employees;
• other specialists.

Persons responsible for storing inventory items confirm the fact of their presence at the inventory and sign the statement, agreeing with the actual data indicated in it.

Next, you can take an inventory of inventory items.

The main purpose of the inventory list and how it is provided

The main purpose is to identify the property actually available in the organization, compare it with accounting data, and check the full indication of liabilities in the accounting. Resolution of the State Statistics Committee of Russia dated August 18, 1988 No. 88 approved the forms of inventory records, but they are not mandatory, and the organization can develop its own forms of accounting documents. In the latter case, the form must be approved by the company's accounting policy.

The most common form is INV-3 - inventory list of inventory items. It is used to reflect data on the actual availability of inventory items (finished products, inventories, etc.) in storage locations and at all stages of their movement in the organization.

Filling out an inventory list of fixed assets

A sample of filling out an inventory list of fixed assets is a unified form No. INV-1. The document for fixed assets is filled out similarly to the example for form No. INV-3. Feel free to use the instructions provided.

Also on our website you can make an inventory of fixed assets.

Procedure for storing inventory records

The inventory form for inventory items is filled out in two copies, one of which must be kept by the financially responsible person, the other in the accounting department. Shelf life, in accordance with paragraph 1 of Art. 29 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, must be at least five years. Similar deadlines are indicated in paragraph 427 of the list approved by Order of the Ministry of Culture No. 558 dated August 25, 2010. For violation of the storage periods for accounting documents, administrative liability is provided (Article 15.11 of the Code of the Russian Federation on Administrative Offenses) for officials in the form of a fine in the amount of 10,000 to 20 000 rubles or disqualification for a period of one to two years. Checks regarding the safety of documents are carried out by tax authorities.

Rules for filling out an inventory list of inventory items

• Two copies of the inventory list of inventory items are drawn up. One copy is given to the accounting department, the second copy must remain with the financially responsible persons.

• Before accounting for all goods, finished products and materials (available inventory items), materially responsible persons write a receipt in which they confirm that all values ​​have been taken into account and all necessary documentation is present. All financially responsible persons put their signatures on the first page of the inventory (INV-3 form). They also enter a transcript of the signature and information about the position held.

An example of filling out an inventory list of goods and materials (INV-3 form)

• On the very first page of the form, information about the enterprise that is undergoing inventory inventory is entered, the date of the order and its serial number are recorded. The start and end dates of the inspection are also entered (they must be taken from the order)

• The inventory list is marked with a unique number and the date it was completed.

• Next, it is indicated which specific inventory items will be subject to inventory and where they are located.

• The second page includes a table that is completed during the verification process, which is carried out by recalculating the materials, goods and finished products present.

Rules for entering data into the table

• A table contains data arranged in a specific order. Each item is assigned a number. Each number corresponds to a specific item:

– Serial number – number 1

– Account number and sub-account in which these values ​​are recorded (goods – 41, materials – 10, finished products – 43)

– name, brief description, assigned item number of inventory items – 3-4

– information about the unit of measurement used -5-6

– price of one unit – 7

– assigned inventory number – 8

– If there is a passport that indicates information about the presence of precious metals in goods and materials, then the number according to the passport is indicated - 9

– information about the actual availability of the mentioned item, its quantity and amount – 10-11.

• The inventory indicates all goods and materials that fall under the inventory.

• The inventory can be prepared even before the inventory begins. You can fill it out, enter data in columns 1 to 9. During the inventory, members of the commission will only indicate the actual presence of any goods, materials and other valuables and enter them in paragraphs 10-11.

• If it turns out that not all inventory items are in the inventory, then they are entered by hand.

• If there are a lot of items in the table, it may take several pages. Then the total number of serial numbers, the actual number of units, as well as the total amount is calculated based on the results on each page of the table. At the end, the data on each page is counted and the totals are entered.

• Detected damaged and defective goods and materials must be included in the appropriate acts.

• The INV-3 inventory form must contain the signatures of all present members of the commission. In addition to them, financially responsible persons must sign the inventory, confirming their agreement with the results of the inspection.

• After this, the document is checked by an accountant to ensure that the entered data and filling rules are correct. The accounting employee also enters information for each object (inventory and materials), in accordance with the available accounting data.

• The comparison sheet, form INV-19, is filled out if, after an inspection, inconsistencies are revealed.

• The final data is recorded in the statement (form INV-26).

• The accounting employee responsible for checking the inventory list puts his signature at the bottom of the third page.