How to conduct an inventory of inventory items. Inventory procedure

The actual composition of the organization's inventory may not correspond to accounting data. Inventory helps to identify this. How is inventory of inventory items carried out?

Any enterprise periodically conducts an inventory of its existing assets. The inspection may be mandatory or unscheduled. In each case, the inventory procedure for inventory items must be followed.

General information

Organizations must regularly conduct an inventory of property, including inventory items, which should ensure the reliability of accounting data.

During the inventory check, the actual presence of valuables is examined, and the data is compared with accounting information.

The procedure and frequency of inventory is determined by the manager, except in situations where inspection is mandatory.

It is mandatory to carry out an inventory of goods and materials:

• before preparing annual accounting reports;
• when transferring valuables to or when selling them;
• upon discovery of damage to property, theft or abuse;
• when changing the financially responsible person;
• at ;
• in other cases determined by the law of the Russian Federation.

The result of the inventory can be:

• compliance of actual and accounting data;
• identifying surpluses;
• shortage detection.

Any inventory check of goods and materials is accompanied by documentation.

Documents reflect each action of the inventory commission. The results of the inventory are certainly reflected in the accounting records.

What is it

Inventory of goods and materials means checking the actual availability of valuables. During the verification process, the quantity and cost of objects are compared with the data shown in the accounting records.

When inventorying inventory items, it is important to take into account the structure of warehouse storage. Warehouses of various divisions of an organization can be independent accounting units or be an integral part of other accounting units.

In departments where warehouses are not independent accounting units, an inventory of valuables in warehouses is carried out simultaneously with an inspection of the entire production as a whole.

During the inventory check, the presence of inventory items and the correspondence of their retail prices are examined and documented.

The presentation of objects, packaging, presence of labels, price tags, etc. are also assessed. Both groups of inventory items can be inventoried during a full inventory, as well as individual groups of valuables during a random check.

A complete inventory of goods and materials is carried out by decision of the head of the enterprise. The decision on selective inventory can be made by the head of a separate unit.

Through regular audits, compliance with legal regulations is ensured, errors in accounting are detected in a timely manner and the necessary corrections are made.

In addition, inventory of goods and materials contributes to:

• detection of valuables with an improper expiration date;
• identifying damaged valuables;
• determining the values ​​that are not used by the organization in production activities.

Current standards

When conducting an inventory and documenting the inspection, you should be guided by the following standards:

1. “Guidelines for accounting of inventories” adopted by ;
2. “Guidelines for inventory of property and financial obligations” adopted by ;

Goskomstat regulations establish unified forms of primary documents that document the inventory.

The regulation on the inventory of inventory items determines the procedure for conducting an inventory check and displaying it in accounting.

Inventory procedure for inventory items

The time for conducting an inventory check and its duration are established based on the volume of valuables, the number of employees participating in the check and the possibility of carrying out the check during working hours.

Inventory of goods and materials includes several stages:

Preparation	Available valuables are being prepared for inspection. The documents necessary for the inventory are collected. The composition of the commission to carry out the inspection is being formed. The deadlines for completion and the types of inventory property are determined.
Checking the actual availability of goods and materials and drawing up inventory lists	During the verification process, the sale of uncounted goods that arrived after the start of the inventory is prohibited. Valuables are due upon completion of the procedure
Comparison of audit results with accounting data	—
Analysis of the received data	At the same time, discrepancies and their reasons are identified, which is documented in appropriate documents.
Registration of inspection results	At this stage, inventory results are displayed in accounting. Responsible persons, if any, are held accountable

Instructions for carrying out

The basic rules for conducting an inventory include the following:

Temporal and quantitative characteristics	Inventories are established by the manager
Situations requiring an inventory	Constantly monitored by management
As quantitative determinants of the presence of values	The results of direct recalculation, measurement and/or weighing of reporting units are determined
An essential condition is the presence	When checking financially responsible persons
During the inventory process	Allows for control checks regarding the reliability of the data received
During the period between full inspections	It is advisable to carry out random inventories

Brief instructions for conducting any inventory look like this:

Formation of an order

On the eve of the inventory, the head of the organization issues a unified order.

The finished document is registered in the Logbook of orders for inventory and control of their execution, its form corresponds to the unified one.

As a rule, an order to conduct an inventory is created no less than ten days before the actual inspection. This allows you to properly prepare for the procedure.

The manager’s order approves the composition of the inventory commission. The following information is also specified here:

• composition of the group of inventory items;
• reasons for the inspection (mandatory control inventory, revaluation, change of financially responsible person, etc.);
• inspection procedure and timing;
• appointment of the chairman of the inventory commission;
• deadline for submitting documents to the accounting department.

When is it carried out?

The timing of the inventory is established by the head of the organization. It determines how many times during the reporting year an inventory must be carried out, which inventoried liabilities and assets are subject to inspection, and how often random inspections must be carried out.

The order determined by the manager is recorded in. Current legislation does not prohibit carrying out an inventory on any day convenient for the enterprise.

But it is considered more rational to check on the first day of the month, since it is at this time that the balance on synthetic and analytical accounting accounts is displayed.

Due to this, information is generated for the preparation of matching statements and comparison of inventory results.

If a different number is selected for an inventory check, then it is necessary to derive intermediate results (balances and turnover) from the accounts of valuables.

Planned inventories are carried out according to a pre-approved schedule. But management can also conduct unscheduled inspections of inventory items.

Such an inventory is carried out suddenly, which makes it possible to catch careless workers. Conduct unscheduled inspections according to a schedule drawn up and kept by the manager.

First of all, unannounced inspections are carried out:

• relatively new employees who bear financial responsibility;
• in case of formation and increase in the volume of inventory materials above the norm;
• when revealing facts of non-compliance with the rules for the reception, storage and sale of valuables.

Inventory list

During the inventory process, inventory items are entered into a special inventory. For this purpose it is used for each individual name.

The type, group, quantity and other necessary characteristics of the object of inspection must be indicated. Valuables are inventoried in the order in which they are located in the premises.

If the inventory list consists of several sheets, then they should be numbered and stapled so that it is not possible to replace individual pages.

At the end of each inventory sheet the following is written:

• number of serial numbers of inventory items;
• the total quantity displayed on the page, in physical terms.

Such registration is necessary to avoid unauthorized changes being made to the inventory after the verification is completed. On the last sheet of the inventory, a note is made about the calculation of the results, signed by members of the commission and materially responsible persons.

Registration of results

The inventory results are first documented and then reflected in accounting.

So, during such a procedure as inventory of goods and materials, the following documents are drawn up:

Inventory list of goods and materials according to the INV-3 form	To indicate the number of counted values ​​and their characteristics
Inventory “Inventory received during the inventory process”	To display values ​​received during check
Inventory “Inventory items released during inventory”	When realizing values ​​during the inspection process
	With a list of valuables in transit
	About goods and materials shipped but not paid for
	On the list of valuables stored in warehouses of other enterprises
	About detected discrepancies between accounting data and the actual availability of inventory items

In accounting, the inventory results are displayed in the month in which the audit was completed. The shortage is reflected in account 94. If the shortage does not exceed the norms of natural loss, then it is written off to production accounts.

Otherwise, the shortage is attributed to the responsible persons. In this case, the guilty employee draws up a written explanation of the reasons for the shortage.

If surpluses are detected, they are included in the profit of the enterprise. They are taken into account at market value.

Emerging nuances

In any case, during the inventory period, the premises where inventory items are stored must be sealed, with the inspection lasting several days.

During the inspection break, all documents and inventories regarding inventory are stored in a sealed room along with inventory items.

Regardless of the timing of the audit, at the start date of the inventory, the quantity and cost of inventory items must be known according to accounting.

Often this very norm is ignored, which leads to manipulation of accounting registers and falsification of facts.

If selective

During a selective inventory of goods and materials, only part of the property is checked. For example, valuables in one office or in a certain warehouse. In this case, it is possible to use simplified verification methods.

Thus, the number of goods in undamaged packaging can be calculated by the markings on the packaging. Some of these products are checked at random.

If a random check of individual packages shows discrepancies with the labeling, the commission is obliged to conduct a full inventory.

When checking a large number of weight values, balance sheets are kept separately by the materially responsible employee and a member of the commission. At the end of the weighing, the data from the statements is compared, and the results are entered into the inventory.

Inventory in a pharmacy

Carrying out an inventory in a pharmacy can last no more than three days. At the same time, a sign is hung on the door indicating the addresses of the nearest pharmacies.

The quantity of goods and materials in undamaged packaging is determined on the basis of the accompanying documentation. Valuables are entered into the inventory on the basis of accompanying documents.

In this case, the name of the product is indicated, indicating dosage, packaging, percentage of active ingredients and type of packaging. It is unacceptable to include the cost of goods in the inventory without indicating the name of the goods.

The general description includes valuables intended for release to other institutions. A separate inventory of goods is compiled:

• paid by the buyer, but not exported;
• goods received during the inventory process;
• unusable valuables (expired, damaged, etc.).

Inventory of goods and materials is a mandatory periodic process. This is a necessary condition for accounting. And the reliability of all accounting depends on how correctly the inventory is carried out.

Inventory in a warehouse is a necessary procedure for maintaining order and proper accounting of balances. With its help, you can not only manage sales, but also evaluate production efficiency. There are special organizations that, through outsourcing, can carry out inventory clearly and without unnecessary red tape. It is quite possible to carry it out on your own, the main thing is to know the general rules for its implementation. The article discusses the procedure and conduct of inventory in a warehouse, what documents need to be prepared and how to document the results.

General Inventory Rules

Inventory is a rather labor-intensive and expensive undertaking. When carrying it out, it is worth taking into account the costs during working and non-working hours.

During working hours:

• during its implementation, the employees involved in it will not be able to fulfill their immediate duties;
• The shipment of goods to customers and the completion of existing balances into orders will be suspended;
• During the counting period, all purchases and receipts from suppliers are stopped.

Outside working hours:

• Anyone who goes out on a day off to carry out inventory will be paid at double the rate.

This is why no one really uses unscheduled inspections. In this case, it would be more effective to initially set up the work in such a way that automated records are maintained, and employees are maximally trained and competent in the issues of receiving and shipping goods and materials.

General inventory rules:

• presence of all commission members;
• actual calculation of inventory items, and not from the words of materially responsible persons;
• by the beginning of the inspection, commodity reports with all attached documents on the movement of inventory items and receipts from financially responsible persons must be provided;
• Inventory results are recorded in the inventory list and the inventory report.

Inventory deadlines

It is carried out both in the form of a surprise inspection and in the form of a planned inspection, the frequency of which is prescribed in the accounting policy of the organization. The difference between the former and the latter is that no time is allocated to prepare employees for it; the main goal is not so much to reconcile the balances in warehouses, but to check the work of the employees themselves and their competence. Recommended frequency of inventory inventory is at least once a month

Mandatory checks are carried out:

• once a year before submitting annual reports;
• when selling, buying or leasing property;
• during the reorganization of the enterprise;
• when changing materially responsible persons, including the foreman or the team as a whole;
• due to force majeure (fire, flood, damage to property, detection of theft, etc.);
• on the initiative (request) of one of the brigade.

Stages of inventory in a warehouse

Detailed instructions on the procedure for conducting an inventory are prescribed in the Guidelines for the inventory of property and financial obligations. This procedure will be recognized only if all rules are 100% followed.

It is advisable to divide the procedures into 3 stages:

Stages	Actions
Preparatory	· issuing an order to carry out an inventory and its timing (); · creation of a commission and selection of its chairman; · the latter’s task is to assess the scope of the upcoming work, controls the sealing of the warehouse, checks whether the use of existing measuring equipment is correct; · agreement on the types of property being inspected and assigning a person from the commission to each of them; · asking for receipts from materially responsible persons before the start of counting, etc.
Stage by count	· in fact, the presence of the property being inspected in the warehouse is considered; · entering results into inventory lists (INV-3 form)
Comparative	· comparison of actual accounting data with accounting reports; · identifying discrepancies and drawing up reconciliation statements.
Final	· after the inventory is taken, its results are analyzed; · the culprits of incorrect accounting of the enterprise's property are identified.

Who is on the warehouse inventory committee?

The commission includes the following categories of employees:

• representatives of the organization's administration;
• accountant;
• economists;
• workers of other specialties if required by the correct inventory (technicians, engineers;
• internal audit staff;
• materially responsible persons;
• independent auditors (outsourcing).

The commission, approved by order of the management of the enterprise, must be present throughout the entire audit in its entirety. Otherwise, the inventory will be considered invalid.

Warehouse inventory results

Before starting the inventory, it is necessary to make sure that all documentation has been carried out by the accounting department and entered into the appropriate accounting system. If a discrepancy is detected at the stage of preparation for the audit, the data is brought to the attention of the accountant. The final action of financially responsible persons is to sign that everything is in order.

If the enterprise has a large warehouse or several warehouses, for the efficiency of work, counting (working) commissions are created at each site. Before work, all members of these commissions must undergo detailed instructions on the work to be done. If random inventory is taking place, it is necessary to ensure that the goods to be inspected are collected in one place. The results of all work are recorded in inventory records with a pen.

The human factor can be minimized by using an automated accounting system: each product is assigned a barcode, reading it using a scanner, the commission immediately sees automatic analytics. At the same time, it is important to carefully monitor the compliance of the product and the name displayed in the system according to its barcode.

If damaged goods are discovered, in order to further write them off and not be included in the inventory results, they are recorded using the TORG-16 form.

Bulk goods are checked by measuring dimensions and comparing with similar information specified in the accompanying documents from the supplier of goods and materials.

If there are goods stored in untouched packaging, the quantity is counted in accordance with the labeling. As a control check, open several packages and see if the quantity in them corresponds to that indicated on the label.

Receipt and departure of goods to the warehouse during inventory counting

The movement of inventory items during inventory will inevitably lead to confusion. Moreover, movement means not only the acceptance and delivery of goods from the warehouse, but also its movement within the warehouse/warehouses. In fact, it is difficult to imagine a situation in which a normal manager would want to completely paralyze his business, even for one day. Especially if the work schedule is 7 days a week.

In practice, it is quite acceptable to ship finished products taken into account during the audit to contractors or to complete them in an order. Although this imposes a certain amount of risk on the correctness of inventory, it minimizes your losses from downtime in the warehouse. It is important to note that shipment of inventory items is carried out only with the written permission of the Chief Accountant. An inventory label is created for this group of goods by . It records the quantity of inventory items before and after shipment. After which an inventory report is filled out for the shipped items (). Acceptance of goods and materials also takes place. This operation is recorded by the entire inventory commission using the INV-3 form.

Recording and reconciliation of inventory data

During the inventory, the following documents are filled out:

Actions	Form to fill out
Inventories actually available in the warehouse, recalculated by automated accounting or manually
The goods are listed in the warehouse, but are in transit
Inventory and materials in secondary storage (listed in one warehouse, but actually located in another warehouse)	A separate inventory list with a list of such goods by
Damaged, defective goods and goods subject to write-off	Accordingly, acts on
Comparison of actual inventory balances with automated accounting data

If the last three have to be attributed rather to a non-standard situation, the inventory list INV-3 is the main document of any audit. With its help, not only the actual amount of balances in warehouses is recorded, but also a comparative statement of discrepancies with previously submitted financial statements is subsequently drawn up.

Upon completion of the audit, all members of the commission sign its results in the inventory list. It is compiled in two copies: one for the accountant, the second for the financially responsible person. When an error is discovered in a document, the latter bring it to the attention of the accountant and only after that give their written consent to the results of the audit.

If significant discrepancies are found during the filling out of the matching sheet, the goods should be recounted. Moreover, it would be more correct to carry it out not by members of the commission, but by a group of people specially created for this purpose. Any corrections to completed forms must be made with the agreement of all members of the commission.

Registration of inventory results

As a result of the entire check, an inventory report is drawn up, which shows the actual inventory balances in the warehouse in actual and monetary terms.

To display all available information, the accountant fills out a statement, where data on mis-grading, surplus, and shortage is entered in specific columns. The document is signed by all members of the commission. Based on it, you can subsequently recover losses from financially responsible persons. The results of the warehouse inventory are included in the reporting of the month in which it was carried out (usually carried out at the close of the month).

Answers to frequently asked questions about conducting inventory in a warehouse

Question No. 1. During the inventory, a mistake was made when filling out the inventory; is it necessary to redo the document?

No, not necessarily. The line where the error was made is crossed out with a line, and the correct numbers are written over it. All documents where an error could have distorted the data are subject to similar corrections.

Question No. 2. The staff consists of only 3 people, an accountant, a storekeeper and a warehouse director. Will the inventory results be considered legal if the inventory commission consists of these three people?

No, they will not, since financially responsible persons, which in this case are the storekeeper, cannot be part of the commission.

Question No. 3. Is the minimum required number of people on the inventory commission established by regulations?

In the documents regulating the procedure for conducting inventory, namely Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n ( ed. from 12/24/2010) “On approval of the Regulations on accounting and financial reporting in the Russian Federation” ( Registered with the Ministry of Justice of the Russian Federation on August 27, 1998 N 1598) and Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 ( ed. from 08.11.2010) “On the approval of Methodological Instructions for the Inventory of Property” only prescribes the requirements for the positions held in the organization of those individuals who are members of the commission; there are no other requirements regarding the number.

Question No. 4. During the inventory, a shortage was discovered. They want to reimburse it against the deduction from the storekeeper, who was not notified of the inspection being carried out and was not present at it in person. Are these actions legal?

Inventory of a warehouse without the presence of a materially responsible person, in this case a storekeeper, is considered invalid, as well as its results. An exception is personal refusal to participate in the audit.

Question No. 5. The warehouse employee submitted a letter of resignation, but no order was issued and the audit necessary in this situation was not carried out, delivery acceptance certificates were not drawn up, and shortage certificates were not signed. After a certain time, the employer makes demands for compensation for losses identified during the inventory. Is it possible that a former employee will be required to pay arrears?

Since the employee no longer works in this organization, he is not a financially responsible person. The employer can go to court, but the chances of winning the case are negligible.

Every person working in an enterprise or small firm is surrounded by a large number of objects and things. In an industrial enterprise, these are machines or equipment; in an office, these are office equipment and office supplies. At the same time, few people think that each item is included in the accounting items of the enterprise and represents inventory or inventory.

Why do you need an inventory of goods and materials?

Inventory assets include all assets of an enterprise or organization, which include the raw materials used, materials, all machinery or equipment that is used to create goods or provide services. Everything that an enterprise has in stock is called inventory.

But every item, since it was acquired by a company or enterprise, went through the accounting department and is on the balance sheet of the organization. This requires periodic inventory or reconciliation of the actual availability of material assets with accounting data. Carrying out an inventory includes not only reconciling quantities, but also determining the value of an item or thing in accordance with the data found in accounting documents.

The procedure for reconciling inventory items is reflected in the methodological recommendations for conducting inventory and financial obligations of an organization, which are approved by the relevant order of the Ministry of Finance of the Russian Federation. These recommendations also contain forms of relevant reporting, which are compiled based on the results of the reconciliation.

The frequency of the procedure for reconciling material assets is established in the company's accounting policy or is determined by the manager as necessary or for other reasons.

The legislation defines mandatory cases of conducting an inventory, which are enshrined in clause 27 of the Regulations on Accounting and Reporting. Among the cases of mandatory reconciliation are:

• the need to prepare annual financial statements;
• dismissal and hiring of new financially responsible persons, which primarily include storekeepers and cashiers;
• rental of property or equipment;
• cases of detection of theft or damage to property and inventory;
• damage to the organization’s property as a result of natural disasters or emergencies;
• liquidation of a company or enterprise.

The main purpose for which it is necessary to carry out inventory reconciliation is measures to preserve the property of a company or enterprise, as well as the organization of a timely procedure for payment of taxes and business contracts.

Carrying out and registration of inventory of goods and materials

The process of inventory inventory takes place in several stages, each of which has its own focus, goals and final result.

Step 1

The first stage is to draw up an appropriate order from the head of the organization in the form of an order, which specifies the timing of the reconciliation procedure and a list of values ​​to be checked.

Also, during the first stage, the enterprise must form a commission, which must consist of at least two people. The composition of the commission must also be approved by the relevant order of the head. It should be noted that the commission should not include financially responsible persons.

The next step of the first stage is the collection of signatures of financially responsible persons confirming that by the start of the reconciliation they had submitted all primary accounting documents. Also, the collected signatures confirm the receipt of all received goods and materials and the write-off of obsolete items.

Step 2

The second stage includes a direct check of inventory items and the preparation of corresponding inventories. Carrying out an inventory is a complete rewriting, recalculation and weighing of everything that is on the balance sheet of the enterprise. The inspection itself can be carried out using the continuous pass method, when everything that is present in the room is described. In this case, the presence of a financially responsible person is required during the inventory process.

After completing the reconciliation of valuables located in one room, it is sealed until the inventory procedure is completed. Admission to this premises is permitted only with the direct written permission of the manager in case of emergency.

If, during the inventory process, economic assets that were issued for their direct use for their intended purpose are subject to accounting, then they must be described at the place of their actual location.

During the inspection process, all data is entered into inventories, which can be compiled manually or using computers. At the same time, there are requirements for filling them out: all inscriptions must be made in legible handwriting; blots, corrections or erasing are not allowed.

If errors are found in the compiled inventory statements, the chairman of the commission should be immediately informed about this so that there is an opportunity to correct the situation before the seal is lifted from the relevant premises. In this case, the corrections made must be agreed upon with all members of the commission and financially responsible persons.

The inventory compiled based on the results of the inventory is transferred to the accounting department of the organization.

Step 3

The third stage of the inventory reconciliation process is the verification of the inventories received by the accounting department with accounting data. If inconsistencies are identified or a shortage is detected, matching statements must be drawn up.

The matching statement is prepared in two copies, one of which must be deposited in the accounting department, the second copy must be kept by the financially responsible employee.

If a shortage is detected, the cost of material assets is indicated in accordance with the primary receipt documents, and surpluses must be assessed in accordance with the market value of the equipment or thing.

If an enterprise has valuables that are in the circulation of the organization, but in no way appear on the accounting statements, then separate matching statements should be prepared for them.

After the accounting reconciliation process, all results are sent to the inventory commission, which must conduct a thorough analysis of the results obtained and identify the reasons for the occurrence of surpluses or shortages. The results of the commission meeting must be documented in the form of a final protocol.

The last word in the inventory procedure has the head of the organization, who signs the results and the order approving the results of the reconciliation.

Result of inventory inventory, registration in accounting

The last stage of conducting an inventory of goods and materials is to bring the results obtained in accordance with the available accounting data. This means that this department will need to capitalize the resulting surplus or write off the shortage. This happens according to the following articles and postings:

• debit account 41, credit 91, subaccount “Other income”. These columns take into account the arrival of surpluses that have been identified. Shortages can be written off to account 94, called “Shortages from loss or damage to property”;
• debit account 94, credit 41. In this case, it is necessary to reflect the shortage of valuables with this posting. In this case, after reflection, account 94 should be closed.

In this case, the shortage can be attributed to three items:

• for costs that are planned in accordance with the norms of natural loss adopted at the enterprise. In this case, debit 20 and credit 94 are used, in which the write-off of the identified shortage should be reflected, entering it into the norms of accepted natural loss;
• on the perpetrators. In this case, the write-off is carried out on account 73 debit and 94 credit, where write-offs due to the formation of a shortage due to the fault of third parties are reflected. Further, the amount of the identified shortage of funds should be withheld from payments due to the guilty person;
• financial results. Another item by which the shortage can be written off is debit account 91 and credit 94, where it is supposed to reflect the shortages resulting from exceeding the norms of natural loss. A similar method can be used if it is impossible to determine the culprit or the resulting shortages do not fit into the norms of natural loss.

Types of inventory

It is customary to distinguish between several types of inventory reconciliation procedures.

• Complete, which includes checking all the assets and financial obligations on the company’s balance sheet. This type is used when preparing the annual financial statements;
• Partial, in which only one type of funds held by an organization or enterprise is checked;
• Selective, which involves accounting for discounted goods or equipment that is considered obsolete or unsuitable for further use.

Also, the division of inventory by type is carried out depending on time characteristics. In this case, a distinction is made between scheduled inspections, which are carried out according to a predetermined schedule, or unscheduled ones, appointed in exceptional cases, for example, if there is a suspicion of the loss of material assets or if there is a major deficiency in the accounting statements.

Inventory of goods and materials is a mandatory procedure that must be carried out at regular intervals to prevent the formation of large shortages or “holes” in the accounting department that arise due to the lack of accounting and reconciliation of incoming values ​​and those available.

INTRODUCTION

Inventory. It would seem that everything is simple in this process: I put down inventory numbers, made an inventory list - and that’s it. But it’s only at first glance that everything looks so easy. In fact, this is a very long, monotonous process that takes a lot of time, effort and nerves from accountants, financially responsible persons, and organizational leaders. To academic economists, inventory seems so simple that, in their opinion, it is not worth spending time on publishing special literature on conducting an inventory and reflecting its results in accounting, so there is practically no literature in this area; accountants have to use only methodological guidelines for conducting an inventory. In this connection, already at the stage of compiling an inventory list, many misunderstandings arise. In general, inventory is a very important operation, because according to the inventory data, work is planned, in our case, with inventory items for the whole year, because you just need to know what the organization has in stock and in what quantity. Or take, for example, a case when shortages of inventory items are discovered, the reasons for which cannot be determined overnight. Then the manager is faced with a difficult task, which, as a result of an incorrect decision, can entail financial and criminal liability, identify the culprit of the shortage, write off inventory items within the limits of natural loss, or write them off as production costs.

The purpose of the work is to study inventory in general as a process, the rules for reflecting its data in accounting. In addition, I will try to identify practically committed errors and shortcomings. It is necessary to determine the scope of application of the data obtained as a result of the inventory.

In my opinion, enough reasons have been given to thoroughly study the inventory process and the procedure for reflecting its results in accounting. This will happen in the course of our work.

1 ECONOMIC CHARACTERISTICS OF INVENTORY OF COMMODITY AND MATERIAL VALUES AND ITS ROLE IN THE ECONOMIC ACTIVITY OF THE ORGANIZATION

1.1 Essence, goals, procedure and timing of inventory in accounting

Inventory - checking the presence and condition of material assets. Inventory is one of the most important methods of monitoring the safety of property, the quality of raw materials, materials, finished products, the correctness of warehouse management and current accounting. There are complete and partial inventories, planned and sudden. A complete inventory includes checking all types of enterprise funds and all its settlement relationships. The purpose of a complete inventory is to ensure the reality of the balance sheets at the end of the year and thereby the reality of the financial results of the enterprise shown in them. It is also carried out during the organization and liquidation of enterprises. Partial inventories are carried out to check the availability of such types of products that, due to their physical properties, may have a natural loss during storage; when writing off goods that have become unusable; when hiring financially responsible persons. Planned inventories are carried out throughout the year according to a calendar schedule approved by the head of the enterprise. Sudden inventories are carried out to prevent waste and theft of material and monetary assets and to establish the extent of losses if theft is committed. The timing of inventory and their quantity during the year is established in relation to individual types of funds.

Inventory of inventory items is carried out according to their location and financially responsible person. As a rule, it should be carried out in the order in which the valuables are located in a given room.

When storing inventory items in different isolated premises with one materially responsible person, inventory is carried out sequentially by storage location. After checking the valuables, entry into the room is not allowed (for example, it is sealed) and the commission moves to the next room to work.

The main goals of inventory are: identifying the actual availability of inventory; comparison of the actual availability of inventory items with accounting data.

During the inventory process the following are checked:

Safety of inventory items;

Correct storage and release;

Condition of the weighing and measuring instrument;

The procedure for keeping records of the movement of inventory items.

In accordance with the Regulations on Accounting and Reporting in the Russian Federation, inventory taking is mandatory:

when transferring the organization’s property for rent, redemption, sale, as well as in cases provided for by law during the transformation of a state or municipal unitary enterprise;

before drawing up annual financial statements, except for property, the inventory of which was carried out no earlier than October 1 of the reporting year;

when changing financially responsible persons (on the day of acceptance - transfer of cases);

when establishing facts of theft or abuse, as well as damage to valuables;

in case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;

during the liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations of the Ministry of Finance of the Russian Federation.

In case of collective (team) financial responsibility, inventories are carried out when there is a change in the leader of the team (team), more than fifty percent of its members, as well as at the request of one or more members of the team (team).

Despite the fact that the procedure for conducting inventories of an organization's inventory is determined by the Regulations on Accounting and the Methodological Instructions for Inventorying Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, the organization also has the right to independently determine in which cases of inventory can be carried out throughout the year, the frequency of their conduct, as well as the categories of inventory items that are subject to inventory.

To carry out an inventory, a permanent inventory commission is created in the organization.

The personnel of permanent and working inventory commissions is approved by the head of the organization. The document on the composition of the commission (order, resolution, instruction - this is a unified form No. INV - 22 (see Appendix 1)) is registered in the logbook for monitoring the implementation of orders to conduct an inventory - this is a unified form No. INV - 23 (see Appendix 2) .

The inventory commission includes representatives of the organization’s administration, accounting employees, and other specialists (engineers, economists, technicians, etc.).

The inventory commission may include representatives of the organization’s internal audit service and independent audit organizations.

The absence of at least one member of the commission during the inventory serves as grounds for declaring the inventory results invalid.

Before checking the actual availability of inventory items, the inventory commission must obtain the latest incoming and outgoing documents or reports on the movement of inventory items at the time of inventory.

1.2 The role of inventory of inventory items in the economic activities of an organization

The role of inventory of inventory items in the life of an organization is generally difficult to overestimate. Inventory data is the most important component of the functioning of an organization, because it is difficult to imagine the well-coordinated work of an enterprise if it does not have information about what inventory assets it has. For this purpose, an inventory is carried out to annually provide data on the actual availability of inventory items, as well as to compare them with accounting data in order to subsequently find out whether they were spent, whether they remained unchanged, or whether facts of theft were discovered.

Inventory gives an idea of ​​the available resources of the enterprise. It is thanks to it and accounting data that an organization can plan and coordinate its actions in certain directions. In the absence of this data, the organization works sluggishly and cannot plan its work for the long term.

In addition, inventory has sanitary functions. Without a doubt, every organization has damaged or unnecessary inventory items that everyone has forgotten about. Thanks to inventory, they can be identified and subsequently written off.

Inventory is simply necessary when facts of theft and damage to inventory items are revealed. Through inventory, they are actually confirmed, on the basis of which an investigation can be carried out.

Inventory is also control over the activities of the financially responsible person, that is, inventory also has a control function. If the inventory were not carried out, the financially responsible person could use inventory assets in his own interests, and in this case he feels control over himself.

Or take for analysis the most everyday example, which virtually every ordinary citizen encounters almost every day when he comes to the market to buy food. This is a re-sort. More than once, each of us was convinced that when we asked the seller to weigh a kilogram of premium flour, we came home and noticed that this flour was far from being of the quality that you asked for. In fact, the seller deceived you by passing off low-grade flour as high-grade. Naturally, when an inventory is taken, shortages of low-grade flour and surpluses of high-grade flour will be revealed. But this is only beneficial for private entrepreneurs, because from this they receive additional income. Offsetting surpluses and shortages associated with regrading is easy to do, because it just requires the decision of the manager, in this case, a private entrepreneur. And he will be happy to give such permission, because as a result of this he will make a profit.

3.15. Inventory assets (inventory, finished products, goods, other supplies) are entered in the inventory for each individual item, indicating the type, group, quantity and other necessary data (article, grade, etc.).

3.16. An inventory of inventory items should, as a rule, be carried out in the order in which the assets are located in a given room.

When storing inventory items in different isolated premises with one materially responsible person, the inventory is carried out sequentially by storage location. After checking the valuables, entry into the room is not allowed (for example, it is sealed) and the commission moves to the next room to work.

3.17. The commission, in the presence of the warehouse (storeroom) manager and other materially responsible persons, verifies the actual availability of inventory items by mandatory recalculation, reweighing or remeasuring them. It is not allowed to enter into the inventory data on the balances of valuables from the words of financially responsible persons or according to accounting data without checking their actual availability.

3.18. Inventory assets received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are included in the register or commodity report after the inventory.

These inventory items are entered into a separate inventory under the title “Inventory items received during inventory.” The inventory indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the product, quantity, price and amount. At the same time, on the receipt document signed by the chairman of the inventory commission (or on his behalf, a member of the commission), a note is made “after the inventory” with reference to the date of the inventory in which these values ​​are recorded.

3.19. During a long-term inventory, in exceptional cases and only with the written permission of the head and chief accountant of the organization during the inventory process, inventory items may be released by financially responsible persons in the presence of members of the inventory commission.

These values ​​are entered in a separate inventory under the name “Inventory assets released during inventory.” An inventory is drawn up by analogy with documents for incoming inventory items during inventory. A note is made in the expenditure documents signed by the chairman of the inventory commission or, on his instructions, a member of the commission.

3.20. Inventory of inventory items that are in transit, shipped, not paid for on time by buyers, and located in the warehouses of other organizations consists of checking the validity of the amounts listed in the relevant accounting accounts.

In the accounts of inventory items that are not under the control of financially responsible persons at the time of inventory (in transit, goods shipped, etc.), only amounts confirmed by properly executed documents can remain: for those in transit - payment documents of suppliers or other replacement documents, for shipped documents - copies of documents presented to buyers (payment orders, bills, etc.), for overdue documents - with mandatory confirmation by the bank institution; for those located in warehouses of third-party organizations - with safe receipts reissued on a date close to the date of the inventory.

These accounts must first be reconciled with other corresponding accounts. For example, in the “Goods shipped” account, it should be determined whether this account contains amounts whose payment is for some reason reflected in other accounts (“Settlements with various debtors and creditors,” etc.), or amounts for materials and goods , actually paid and received, but listed as en route.

3.21. Inventories are compiled separately for inventory items that are in transit, shipped, not paid on time by buyers, and located in the warehouses of other organizations.

The inventory of inventory items in transit for each individual shipment contains the following data: name, quantity and value, date of shipment, as well as the list and numbers of documents on the basis of which these assets are recorded in the accounting accounts.

3.22. In the inventories of inventory items shipped and not paid for on time by buyers, for each individual shipment the name of the buyer, the name of inventory items, the amount, date of shipment, date of issue and number of the payment document are given.

3.23. Inventory assets stored in the warehouses of other organizations are entered into the inventory on the basis of documents confirming the delivery of these assets for safekeeping. Inventories of these valuables indicate their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for storage, storage location, numbers and dates of documents.

3.24. The inventories of inventory items transferred for processing to another organization indicate the name of the processing organization, the name of the assets, quantity, actual cost according to accounting data, the date of transfer of assets for processing, numbers and dates of documents.

3.25. Low-value and wear-and-tear items that are in use are inventoried according to their location and to the financially responsible persons in whose custody they are located.