inventory is needed to control the account of material assets of the enterprise, the company's financial obligations.The procedure allows to check how untrue economic transactions reflected in the accounting documents.
inventory functions:
• Account.Methodological elements of accounting;
• control.The method of actual (or real) control of the responsible person and the material safety check box in the appropriate quality.
Under Article 12 of the Federal Law "On Accounting", provides for specific cases in which carried out an inventory of material values:
• transfer / sale / lease of the property company,
• preparation of financial statements for the year,
• dismissal/ hiring of employee liability,
• force majeure,
• Revealing the facts of loss, damage, theft of property,
• liquidation of the enterprise / company.
addition, the organization / company obliged to carry out the planned inventory of fixed tangible assets of the company, assets under a major overhaul of buildings companies inventory items, banking loans, overdrafts, loan, money in the accounts, calculations and other balance sheet items accounting.
Types of inventory at the base: the plan (monthly, for the annual report) and unscheduled (off schedule or at the request of the authorities) inventory.Always maintained the direct supervisor of the company.
Species inventory by volume: total (all types of property, funds, accounts with the banking sector) and incomplete (certain types of property companies), are held as needed.
Species inventory for completeness: Optional (one of the plurality of inventory) or continuous (all varieties of names of values).
Species inventory method: natural (direct observation of inventory) and documentary (check full documentary evidence of the presence or absence of objects of value).
Based on the foregoing, the inventory balance sheet items of inventory has become a form of necessary financial controls and provide the owner of the enterprise needs reliable information about the status and availability of the property and serves as a means of safeguarding the interests of the company in the case of wrongful acts offender.
identified during the inventory actual differences between the actual availability of the property and documentary accounting data instantly reflected in the accounts of balance sheet accounting accounting of material assets in the following order:
• identified surplus property is documented, corresponding to the excess amount shall be credited to the financial accounts of the company orCome to the increase in funding;
• revealed a shortage of property or damage to the cost of production (when the decline in the normal range), in excess of accepted norms - compensated by the perpetrators.
procedure of any inventory in the company or the enterprise involves the creation of a special, permanent commissions composed:
• director or his deputy;
• Head of the audited units or the chief accountant;
• Independent workers who do not carry liability.
The composition of the audit committee of the inventory should include the most experienced workers, possessing knowledge of the inventoried property, the order pricing verifiable products, owning the primary account.
