Accounting for the enterprise: an inventory

click fraud protection

Inventory of the company can be compared with the general house cleaning.Often it happens, so that when we decide to bring order to the back shelves of cabinets, find some old and forgotten, and, perhaps, lost things.So it is in the enterprise.Since the value of the manufacturing process can be moved, the result could be a mess - that is where (the primary means of documenting one fixed location, and the fact it is in a different location).Inventory aims to identify relevant differences or evidence of accounting.That is, you need to check whether all the wealth does actually present or not.

Frequency of inventory is determined by the director.Its the same order determined by the date and terms of the composition of the commission, that is, the list of persons who will implement it.

Check fixed assets - one of the important stages of the inventory in the enterprise, as the cost may occupy a significant portion of its assets.It involves a process of examination of fixed assets, calculation of the actual number, entering data about their performance, inventory number and the actual amount in the inventory.

Inventory should be a panel of knowledgeable experts who can assess the physical condition of a fixed asset, the extent of its deterioration, serious damage and so on.Before the beginning of the inventory necessary to ensure that each unit of an object inventory number.It should be noted that all of them should belong to the enterprise through ownership, lease or be in custody that have to be documented.

As a rule, the inventory are deviations from the accounting evidence.And it may be a shortage or surplus as detected, but not reflected in the accounting objects.They need to be capitalized on the balance sheet at market value, wear is determined by experts, and its sum is also reflected in the relevant acts.If the Commission found that the primary means undergone any repairs or upgrades, and in the account is not reflected, in the inventory is to find information about the place.

Inventory of fixed assets in the enterprise will help to identify whether there are any objects that fail.In this case, a separate inventory of recorded information about when the object was put into operation and as a result has failed.

Inventory compilation is accompanied collation statements, which reflect differences in the actual data on the state of fixed assets with credentials.Also determined the causes of shortages and their perpetrators, are the appropriate instruments.Then, by order of the head of the enterprise it is determined what will be the means of repayment of shortages.

to head the inventory is a very important indicator of the state of accounting and control in the enterprise, as well as measure to prevent theft and violations.Therefore, to maintain order in areas of storage and use of material values ​​recommended sudden or unplanned such procedures.