Inventory: the form and the sample

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2018-03-26 00:10:11

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Availability Control assets the company performs the audit. As check objects can be goods, cash, stocks and other assets. The inventory reflects the results of the audit. Enterprises used the unified form INV-26. Next, let's consider the example of filling of inventory. inventory

Overview audit

To confirm the availability of the assets listed on the company documents, check the status of the property inventory. It also evaluated the quality of storage facilities. Inventory timely to prevent damage to material assets. In practice there are cases of abuse of power is material-responsible persons, theft of objects. Individual assets are subject to natural wastage or shrinkage.

These factors influence the actual number of Fixed assets. Inventory based on the audit findings allows to identify discrepancies between the accounting records and the actual assets.

Content information

The companies typically use several standardized forms to reflect the results of the audit. This can be a Collation statement, inventory list, act, etc.

General information on identified audit deficiencies and surplus of assets shall be made in the form of INV-26. In audited Filling of inventory is the responsibility of the responsible persons. This requirement is confirmed by the guidelines of the Ministry of Finance, approved by the order of the Ministry No. 49 of 1995 the inventory of fixed assets

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Meanwhile, Inventory, the form which was developed by Goskomstat, is not a mandatory form. The company can create a document with specific activities. However, in the form andInventarization statements In any event must attend the mandatory details stipulated by GOST.

Document Structure

Regardless of what the form Inventories Is used in the enterprise (developed by the organization itself or approved by the Committee), it must contain:

  • Accounts.
  • Information identified in the audit discrepancies. They are specified in monetary terms.
  • Information about the cost of spoiled materials and goods.
  • Information about the regrading, write-off, discovered the loss at fault financially responsible employees. These data are given in rubles.

Nuances of design

In the inventories should present information about the company in which audited. If the test is performed in a separate organizational unit (Department, division), and indicated his name. the inventory check sheet

In statements should present information, not only separately for each member account, but also General data on the amounts of identified surpluses or shortages. The final result of the adjusted information in the financial statements.

The Information reflected in the statements must be confirmed by the signatures of responsible officers, Director, members of the audit Committee.

The Value of document

The Actual state of the assets in the enterprise should, in fact, confirm the data of accounting documents. To do this, in fact, formed the inventory.

In the form reflect information for all completed during the year audit. Based on this information, identifies the causes of the deviations, the perpetrators are established, measures are taken to prevent similar situations in the future.

Comparative statements

If the audit revealed discrepancies between the information reflected in the accounting documents and the actual state of objects, the document is issued on form INV-18 and INV-19. The first list is used for intangible assets and fixed assets, the second-for commodity-material values. inventory fill pattern

Comparative statements are issued in 2 copies. One should remain in the accounting Department, the second pass of the material-the responsible officer.

Separately, make comparative statements on the property, which the company is not owned, but taken into account in the accounting documents. In its composition, in particular, includes leased or accepted for storage objects.

Reflection of the surpluses and shortages

The Rules of registration of results of audit are governed by a 5-m section of the Ministry of Finance Order No. 49 of 1995 In accordance with the established procedure, the surplus identified in the inventory process are accounted and are included in the financial results.

If discovered shortages within the norms of loss, the accountant writes off their costs of production. Standards are determined by the production of different types of authorized agencies and ministries. It is worth saying that many of them established in the Soviet era, however, continue to be used today.

For tax purposes, loss from damage or shortage within the norms of loss included inexpenses. The relevant provision of subparagraph 7 of paragraph 2 of article 254 of the tax code. the filling of inventory

Recovery

Short in excess of the norms of loss are made on guilty employees and have compensated them. The excess shortfall can be accounted as production cost if it is not possible to identify the perpetrators or were denied recovery.

In any case, the facts must be supported by documents. If, for example, was denied in satisfaction of requirements about collecting from the perpetrators caused the company losses, proof of this is the judgment or order of the investigative body.

Offsetting regrading

Normative acts shall be allowed set-off of shortages and surpluses. However, this must be met certain conditions. Offsetting the regrading is allowed:

  • Per period.
  • Shortage/surplus from one materially responsible person.
  • One type of inventory.
  • Equal.

In conclusion

Inventory is one of the most important documents in the enterprise. It is necessary to ensure continuous control over the status of commodity-material values.


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ES: https://www.tostpost.com/es/finanzas/2235-junta-de-fiscalizaci-n-de-estado-la-forma-y-el-patr-n-de-relleno.html

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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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