know the actual quantity of goods and other assets administered by the company - one of the prerequisites for effective work.That is why the inventory was the duty prescribed in the Act on accounting.In this way it ensures the reliability of accounting data and verified the actual availability of assets and liabilities.
Ideally, data on paper and in reality should be the same.But for various reasons (theft, damage, natural decline, natural disasters, etc.) can be identified discrepancies.In such cases, a collation statement.The standard form INV-18 - a document that indicates the data on the potential mismatch between available assets and INV-19 - reflect the accounting of the inventory of material assets.
Such documents are an accountant, which reflects their data from the corresponding inventory lists, comparing them with the data of accounts.The result may show a surplus or shortage.However, their amount in these documents should be specified in accordance with the assessment in accounting.Responsible employee of accounting must carefully check whether all counted.Only then do the appropriate records.
collation statement also contains mandatory fields, which contains information about the structural unit, which carried out an inventory of the number and the date of order, date of start and end of the inventory, as well as the name of materially responsible persons.Each document has its own serial number, which is specified in a particular column.
procedure for filling the second and third pages of INV-19 is as follows.Column 1 indicates the serial numbers of goods and materials subjected to an inventory.Counts 2 and 3 are intended to indicate the name, purpose materials, their brief description and nomenclature numbers.
The following graphs reflect the information of the measurement unit and its code according OKEI, inventory numbers, and if available - and these passports.Next is the basic information to determine that, in fact, prepared collation statement - this amount and the amount of extra (or missing) inventory items, as reflected in the "Results of the inventory."
Columns 12,13,14 indicated update records that are associated with the surplus.In columns 15-17 specifies the data associated with the shortage.
At the end of the second sheet collation sheet contains data on the final amount and the amount of the surplus (or shortage) TMC.Chief accountant necessarily have to put your signature here!
On the third page in columns 18-23, reflects the results of tests for regrading, authorized by a special commission.Columns 24-26 bear the number and amount of surplus, as well as account numbers, on which they are credited.Columns 27-32 contain the same information, but in the context of the shortage of goods and materials.
collation statement be drawn up in two copies.This is done by hand or using a computer.One document is in the accounting department, the second - is transferred to the person responsible for the preservation of the values of the corresponding type.His signature, name and position also must be present in the document.
