Regulations of inventory performance

General Rules inventory include the establishment of a business or organization standing commission, whose task is the periodic census of the property.In cases where the organization has the Audit Commission and for sufficiently small volume of production, inventory is permissible to leave the responsibility of the audit team.If there is a large amount of work for the inventory of financial liabilities and assets, the creation of working inventory commissions is optional.

The commission includes representatives of the administration of the enterprise, employees of accountants, auditors, specialists (economists, engineers, technicians, and so on. D.).Rules of the inventory in the procedure require the presence of all members of the commission, because otherwise its results will be declared invalid.

main stages of the inventory include the preparatory stage and the final check-analytical stage.The first phase is accompanied by an order appointing a permanent working and the inventory commission, by order of the inventory, receipts materially responsible employees.II - acts of measurements and calculations;acts of inventory;inventories.Third - sverochnymi statements;consolidated act, an act of checking the control values;registration book of control checks.

Before the start of the inventory to get all of the recent credit and debit documents showing the movement of wealth.Chairman of the Commission should endorse them and make a mark "To the inventory", which serves as a basis for detecting residues of the property at the commencement of the procedure.

material responsibility sign receipts that at the beginning of the event, all the documents on material assets put into accounting, capitalized values, and those who dropped out of treatment - expensed.

Commission shall ensure the accuracy and completeness of verification of all data on the balances of fixed assets, financial liabilities, goods stocks.

inventory rules require that the Manager has created the conditions for the implementation of the checks in a timely manner (provided by people for pereveshivaniya cargo movement values, necessary equipment, appliances, containers, etc.).Checking the actual availability of scanned material values ​​it should be carried out with obligatory presence of the persons responsible for it.

Dates inventory appointed head of the company, except in cases where it is mandatory (on the eve of the preparation of annual accounts, to transfer property rent, when you change materially responsible, detection of the theft, etc.).

inventory rules require that during the audit if it takes more than one day, the care commission all facilities that store values ​​were sealed.The documents should be kept in closed cabinets, safes.

If the test reveals an inventory error for them should immediately claim Chairman.The Commission must verify the alleged facts, if true, correct errors in the manner prescribed by law.

After the inventory can also be routinely carried out acts of control checks its correctness.In the periods between mandatory inspections in enterprises with a large number of values ​​and resources can be carried out spot checks on the orders of the head.These checks are called mezhinventarizatsionnymi.