Each organization is required to conduct a periodic inventory of assets (materials, fixed assets, other values).The test results are entered in a special document.Blanks inventory lists (form number INV-1, -3, -5, -8a, -16) are stored in the accounts, you can take them to a higher organization or downloaded from the Internet.
Inventory List is made to verify compliance with the available values and correct accounting.This document is able to objectively reflect the actual availability of the commodity and material values at all stages of their storage and movement in the enterprise.
Methodical instructions on inventory demand its implementation in several stages.Each is accompanied by a compilation of primary documents (order of holding inventory, acts).After that the test results are compared with data accounting (collation statements).To place the results of the inventory of unfinished repairs, future costs, the availability of the securities, money or strict reporting forms used by a single register.
Inventory List should be made out strictly in accordance with the requirements of its conduct.Prior to inventory the persons responsible for the results of its implementation, must write a receipt included in the header portion of the form.
an inventory in duplicate (one - for accounting, the second - for the inspection bodies).To be signed by the responsible persons of the material after cross-checking of personal data of accounting and comparing them with the actual existence of the organization at the disposal of material assets.
When filling out the form should not be blank lines.In the "Name of Organization" indicates ownership and full name of the company (for example, Additional Liability Company "Alliance").Here the code of the enterprise at the all-Russian classifier (it is registered in the records).
In the following field you should define a structural unit (management, department, division).If the company uses for these units code, you need to specify them.Then put down the code of NACE.
necessarily necessary to prescribe the basis of the inventory (order, order of the head - form N INV-22).According to the order of the exposed official start and end dates of the audit.
Count "operation code" is filled only when an entity applies the encoding otherwise affixed dash.
Inventory List requires making it values with serial numbers.Next to each item shall bear the date of the check, as well as states in whose ownership is described by the value.
Column "2" indicates the inventory code that reflects the values of residues (01 - fixed assets 10 - materials, etc.).
addition, you must list the characteristics of assets, their type, grade, unit of measure, inventory numbers and passport numbers, the cost per unit.
Under "actual presence" indicate the amount and the number of values summed up the remains.After that fills the column "Total", shall be signed responsible persons.
Then the inventory list is transferred to the accounting department to be able to clarify its outstanding on the balance sheet.After specifying all the available balance accountant certifies information with his signature.
In cases where after the preparation of the inventory revealed a mismatch of data compiled collation property inventory (form INV-18 and -19).
If any damaged or unfit for further use in the values of finished products or materials are respectively acts.
If data processing on account of values automate inventory form issued by the Commission in paper or machine carrier already filled with data on graphs №№ 1-9.Further, persons in charge of the commission to enter data in the column 10 of a value.
