The inventory of the property in the enterprise

Held inventory of property enterprise under order of the head, which indicates the type of inventory, the Commission and the timing of its implementation.

If carried out a full inventory of the property, it shall be verified:

fixed assets


intangible assets

household equipment





finished products



property that is given to recycling, leased or for safekeeping

That is, inventory of property is always performed at his place of residence and place of work financially responsible person and always in his presence.It is mandatory to conduct an inventory by changing the material of the responsible person on the day of the transfer of cases, when the facts of theft or damage, in the dismissal of the head teams in the collective liability group of individuals at the liquidation of the company before entering liquidation statements at reorganization of enterprises before drawing up the separation balance sheet atthe transfer o

f property for rent, after an accident or fire.

Commission is guided by normative documents, including the use guidance on inventory of property , which is written on how to conduct an inventory of rules and paperwork.Before

inventory accountable and financially responsible person give a receipt that all the documents were put to the accounting department, all received value delivered to the parish, and eliminated - written off.

During checking the inventory drawn up in two copies, which describe virtually valueless.On the final page on a blank line shall be marked, quantitative sum up, sign inventory all members of the Commission, and after approval by the Company are transferred to inventory accounting.In the process of filling is not allowed corrections, erasures, all names are rewritten in terms of quantity in units, which are recorded in the account.When an error is detected, the line is crossed out, written above the right information, which shall be endorsed by all members of the commission and financially responsible person.

When property inventory is complete, the material and responsible persons give receipts that record in inventories made right in front of them, claims to the inspection commission members they have, and the property itself took for safekeeping.

Ongoing inventory is important for proper accounting in the enterprise, but held inventory accounting method as a monthly on the first day of the month following the cash in hand, and annually for fixed assets.What should I pay special attention during the sample inventory?So the inventory of fixed assets pay attention to the technical and operational characteristics of the object.When building inventoried, then check documents proving ownership of the enterprise, whether the documents for the rental of land for real estate.

When hardware inventory and transportation check for technical passport factory - indicate the year of manufacture and engine power.In some inventories of leased assets, which are made in three copies, indicate the end of the lease term.

If detected unrecorded fixed assets, the assessment shall be drawn up, depending on the technical state of the object is taken into account wear and tear, and they come on the market value.When you render it unusable assets in the company shall be drawn up for further write-offs, and these fixed assets are recorded in a separate inventory of.

inventory of property other categories, too, has a number of features.For example, an inventory of cash on hand and securities are carried out simultaneously.This indicates not only the number, the series and the amount of the securities of each issuer and maturity date, the nominal and the actual value of each security.When the inventory is carried out in the way of cash, check receipts and bank statements accompanying donated revenues.When the inventory of cash on hand, both checked and all monetary instruments: cash book, credit and debit orders, cashier reports.