Instructions for inventory of goods and materials. Inventory of inventory items: what is it, methods and procedure

10.02.2024

In order to begin carrying out an inventory of material assets (MV) without any fear, you need to present its implementation as a necessary tool for any business activity. The requirements for the process of performing an inventory of inventory balances are regulated by numerous instructions, which every warehouse worker and material accountant is required to know.

The concept and features of conducting an inventory of inventory items

An inventory of inventory items (TMV) is understood as a procedure for comparing the company’s property with the readings of accounting documentation. Moreover, the company’s inventory at this moment can be placed in the office, warehouses, participate in production processes and be sold on store floors.

According to the location conditions, the company’s property can be divided into the following categories:

located in warehouse buildings for various purposes: raw materials, fuels and lubricants (fuels and lubricants), parts and tools, food, goods;
participating in economic and production activities: in workshops, construction sites and other facilities;
displayed in retail establishments or showrooms.

There are scheduled and unscheduled inventory checks of the ITC.

You can read more about the procedure for conducting an inventory of fixed assets on our website at the link:

When should a planned inventory be carried out?

Scheduled checks are carried out at certain intervals. The cyclicity of inventory is prescribed by order of the head of the company. For the most part, activities are carried out according to an annual, quarterly and monthly schedule.

Almost always, an inventory check is carried out at the end of the year, since its implementation at the end of the fourth quarter is a mandatory activity (Federal Law No. 402 “On Accounting”). Based on the results of this audit, inventory items are compared with the annual financial statements.

Memo on organizing an unscheduled inspection of inventory and inventory

Unscheduled inventories are carried out:

when selling and leasing;
when ITC are transferred for safekeeping to a new contractor;
when stealing property;
if there is suspicion of deliberate damage to the ITC;
after fires, floods and other natural disasters, as well as after accidents and man-made disasters;
when closing a company;
in case of transfer of the enterprise to another owner.

Total and random inspections at the enterprise

Depending on the scope of the inventory, there are complete and partial.

During a full audit, a global reconciliation of all the company’s property is carried out on the date fixed in the order. This is usually done before the preparation of the annual financial report, as well as during a radical reorganization of the company or its liquidation.

Partial inspection is performed at individual sites, which are usually selected by the company's management. Such an inventory is usually carried out due to the appointment of a new materially responsible person for a separate warehouse, store, or construction site. Sometimes it is carried out after identifying shortages or cases of theft.

Inventory forms

In addition to the checks listed above, a distinction is made between physical and documentary inventory.

Natural verification consists of direct recalculation, calculation of volumes and determination of the weight of the MTC.

Documentary - limited to the study of documentation confirming the existence of existing property.

Preparation

Preparation for an inventory audit begins with the publication of the manager’s order on the need for its implementation.

According to the Decree of the State Statistics Committee of the Russian Federation No. 88 dated August 18, 1998, this document is drawn up on a unified form INV-22.

How should an inventory order be issued?

The management decision on the recalculation of property is made by the manager. It must be formalized by an order to perform an inventory check of the ITC, an example of which is given below.

The document is signed by the head of the enterprise. The originating number and date of registration of the document are recorded in a special journal for inventory orders. This journal is unified according to the instructions of the State Statistics Committee in the form of form INV-23.

The procedure for conducting inspections in an LLC or CJSC

The main provisions defining the rules for performing inventory checks are two regulatory documents.

Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n (as amended on December 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).
Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 (as amended on November 8, 2010) “On approval of the Methodological Guidelines for Property Inventory.”

These orders do not indicate the minimum and maximum number of members of the inventory commission, but they do determine which specialists are required to be on it.

The personal list of commission members is determined by the head. This list must include an accountant, lawyer, commodity expert or technologist, that is, at least three people.

When performing an inventory, at the request of law enforcement agencies, the presence of their representatives is allowed. However, they are not included in the commission members. When an inventory is carried out, a specialist from the audit organization is usually included in the commission.

Is it permissible for financially responsible persons to participate in the inspection?

The inclusion of a materially responsible person (MRP) in the inventory team list is not specifically stipulated in the instructions. At the same time, his presence is mandatory at the stage of direct recalculation of property.

The financially responsible person who is under arrest at the time of the inventory must be brought to the place of inspection by law enforcement officers, otherwise the inventory will not have legal force. The same applies to commission members. If any of them is missing at the inventory site, the inspection results will be considered invalid.

Taking inventory of the ITC

Inventory of goods and materials occurs through direct recalculation, as well as measurement of the volume and weight of goods and materials at storage points. The main inventory procedure is to compare the actual property with accounting figures.

How to organize the property accounting process

It is strictly forbidden to recalculate material and technical assets according to invoices and invoices, since then you may not see and record property not included in them, material and technical goods with the so-called zero balance. It is necessary to recalculate material and technical values according to their location. This technique allows you to completely eliminate the omission of materials that are not taken into account in the accounting documentation.

Correct analysis of goods and stocks

The procedure for recalculating property depends on the type of ITC. The easiest way is to count property individually. With this approach, a selective opening of the original packaging is carried out and the items contained there are recounted according to the inventory in each opened package. If there is a discrepancy between the packaging according to the inventory and the fact, then all packages are opened and counted.

When checking MTC represented by granular mass and liquids, it is necessary to weigh such substances. If it is impossible to weigh the package, measure its volume and recalculate the final mass. In this case, corrections are made for air temperature and other features of the property are taken into account.

Inventory of agricultural products has its own nuances. Here, the volume and weight of fruits and vegetables stored in storage facilities is calculated using calculation tables that convert the volume of individual types of agricultural products into kilograms and tons.

Organization of work in the warehouse at the time of inventory taking

During the inventory period, the sale, purchase and transfer by proxy of the counted ITC is suspended. During this time, registration and issuance of any income and expense accounting documentation is prohibited. And also during the inspection period, the presence of unauthorized persons, and especially their movement to the entrance and exit, is strictly prohibited.

Staff briefing

To prevent conflict situations from arising during the inspection, the ITC inventory order is required to include an entry prohibiting the storage of personal belongings in storage facilities, locations of goods and other property.

When inventory is forced to stop for a lunch break, as well as after the end of the working day, the room is locked and sealed. The key is handed over to the financially responsible person, and the inventory is placed in a safe, which is sealed by the chairman of the commission. Such precautions prevent anyone from entering the premises without the knowledge of all interested parties.

Inventory of off-balance sheet accounts

Often, accountants are interested in whether it is necessary to check during the inventory property and investments in income-bearing assets listed on off-balance sheet accounts. The answer is, of course, positive: during the audit, inventory items listed on the balance sheet must be valued at their book value. Identified surpluses should be capitalized in the prescribed manner; financially responsible persons must draw up explanatory notes regarding detected shortages.

During the inspection of off-balance sheet property, separate inventory lists and matching statements are compiled (clauses 2.11 and 4.1 of the Methodological Instructions for Inventory).
http://nalog-nalog.ru/buhgalterskij_uchet/vedenie_buhgalterskogo_ucheta/predusmotreno_li_dlya_zabalansovyh_schetov_provedenie_inventarizacii/

The results of the physical count are immediately entered into the inventory list using the INV-3 form.

Usually this inventory is presented in two copies: for the financially responsible person and for the accounting department. An additional copy is provided to law enforcement agencies at their request.

Nuances of filling out the ITC inventory form

The inventory, depending on the object of inspection, is carried out on various standard forms. Thus, for fixed assets, the INV-1 form is used, and for intangible assets, the INV-1 form is used.

To take into account the ITC, the inventory is performed according to the INV-3 form.

How to fill out an inventory document

Drawing up an inventory protocol, despite its apparent simplicity, has its own difficulties. One of the nuances is the summation of the totals for all columns, leading to the addition of meters, copies, centners and liters. Of course, such arithmetic does not have any physical meaning, but it makes it difficult to forge the signatures of the persons confirming the inventory.

At the bottom of this document, in addition to the signature, another entry is written by the MOL stating that he was present at the inventory and has no claims to its authenticity.

When a materially responsible person changes, a receipt is placed at the bottom of the inventory indicating the acceptance of material and technical assets under his responsibility.

How to complete an inventory of goods and materials accepted for safekeeping

Sometimes, in addition to the INV-3 form, it is compiled according to the INV-5 form. It lists property accepted for safekeeping by another enterprise.

During safekeeping, the check is done in the same way as a standard inventory. The difference is that the warehouse owner and the inventory owner agree in advance on the timing of scheduled inspections. The management of the company to which the inventory items were transferred for safekeeping is obliged to organize the conditions for carrying out the inventory. The statement on the INV-5 form is drawn up in the same way as the INV-3 form in 2-3 copies. The position of the financially responsible person here is occupied by an employee of the custodian company.

How to take inventory of shipped goods

When making an inventory of shipped goods and materials, the payment period for which has not yet expired or the period has expired, but the property still remains unpaid, the INV-4 form is used. It is compiled in almost the same way as INV-4. The only difference is that the buyer is indicated in the “Note” column for each item.

In the INV-4 form on page 1, basic information about the organization is indicated and the areas of the audit are listed.

How to evaluate results

Processing inventory results involves comparing the inventory list with accounting data.

At this stage, differences between accounting and calculated inventory balances are recorded. The management of the enterprise and the inventory commission carry out a thorough analysis of the inventory results and find out the reasons why discrepancies arose. If necessary, inventories of the previous inspection are raised and the movement of goods and materials during the time elapsed between the last inventories is traced.

How should a matching statement be compiled?

The detected differences are reflected in the INV-19 form, enshrined in the list of basic inventory documents as a comparison sheet of the results of the inventory of commodity and material assets.

Processing inventory results Registration of inventory results: filling out the INV-19 form Registration of inventory results: recording the results

Rules for documentary summarizing

The period of summing up begins with an order approving the results obtained. An example of a corresponding order is given below.

Simultaneously with the order, the inventory results are finalized using the INV-26 form.

How to reflect the facts of surpluses, shortages and re-sorting of valuables

The values for surplus and shortage of ITC are entered into the INV-26 form. Damaged property is also listed here, with the allocation of funds written off as natural loss, as well as amounts that must be compensated. In addition, the balance from misgrading is recalculated.

Sample statement INV-26

The document is sealed with the signatures of the chief accountant and the head of the enterprise. The execution of the order and the results record sheet indicate the documented completion of the inventory check.

Reflection of shortages in accounting

Deficiencies detected by the inspection are divided into three categories.
Natural loss and damage to property.
Negligent maintenance and theft by identified persons.

Damage and theft of property for which no perpetrators have been identified. This category includes cases where the court did not find convincing evidence of the involvement of specific citizens in the damage and theft of the ITC.

The write-off of the shortage in the first option is made on standard trade forms TORG-6, 15, 16, 20. In TORG-6 the write-off is made due to the curtain of containers, in TORG-15 - write-off due to damage, breakage, damage, in TORG-16 - write-off in general terms, in TORG-20 - write-off due to part-time work, subsorting and repacking. Write-off of ITC is carried out in accordance with the norms of natural loss, which are established by orders of line ministries.

Documentation of the shortage of perpetrators

If a specific person is found guilty, then the shortfall is covered at his expense. In this case, the amount of damage is taken at purchase prices, and lost profits are not taken into account. To write off the shortage, the guilty employee writes a statement indicating the reasons for the shortage. The decision to recover funds is formalized by an appropriate order. In the future, if it comes to court, this order will be required there.

What to do if the perpetrators cannot be brought to justice

When the culprit is not a financially responsible person, it will be very problematic to force him to pay the shortfall. Therefore, most often the shortage is written off as expenses.

Accounting entries

The results of inventory in accounting are drawn up on the basis of the provisions established by the “Accounting Law” (clause 5, article 8 and article 12).

Article 12 identifies the following categories of accounts, which reflect the difference between the actual availability of ITC and the data indicated in the accounting invoices:

surplus ITC is accounted for, and their value is added to the financial results of the enterprise;
shortage of materials and equipment, as well as their damage due to natural causes, considered natural loss, are included in production costs;
shortages of goods and equipment and their damage caused by careless handling or theft are covered by the perpetrators. If the perpetrators are not identified (including on the basis of a court decision), then all losses are written off to the financial results of the enterprise.

Capitalization of surplus

In accounting terms, the surplus is included in other income. In accounting entries they are reflected in credit account 91, subaccount 1.

Write-off of worn-out and illiquid inventory items

Previously, before determining the source of their coverage, all amounts of the shortage are reflected in account 94. Expenses from shortages, loss and damage to property, when there is no culprit or it is impossible to determine him, are debited to account 91, subaccount 1.

Table: postings for approval of results

Instructions for taxation of identified surpluses and shortages of goods and materials

In tax accounting, surpluses discovered as a result of the inventory are included in non-operating income (clause 20, article 250 of the Tax Code of the Russian Federation). Amounts of losses from shortages, in the absence of guilty persons, in tax accounting relate to non-operating expenses (clause 5, clause 2, article 265 of the Tax Code).

Re-grading of goods and containers

When regrading goods, accounting entries acquire a more complex configuration. The fact is that in this case there is a shortage of one product and a surplus of another product. For example, 500 kg of first-grade flour was considered second-grade cereal. Then the inventory will reveal a shortage of 500 kg of first-grade cereal and a surplus of the same amount of second-grade flour.

It should be noted that according to the provisions of the “Methodological guidelines for the inventory of property and financial obligations” (Order of the Ministry of Finance dated June 13, 1995 No. 49 (clause 5.3), regrading occurs if:

surplus and shortage of goods were detected in the same audit period;
one person is responsible for this;
surpluses and shortages were found for goods of the same name and in identical quantities.

Then, if the case with cereal is recognized as misgraded, then the following chain of transactions is carried out:

debit 94 - credit 41 reflects the shortage of first-grade cereals;
debit 41 - credit 94 reflects the surplus of second-grade cereal;
debit 41 (sub-account “first-grade cereal”) – credit 41 (sub-account “second-grade cereal”) - reflects compensation for the shortage of first-grade cereal with surplus second-grade cereal.

As a result, the warehouse will not have enough quantity of first grade flour calculated as a result of postings. Since only the financially responsible person is guilty of misgrading, he will be entitled to compensation for the shortage.

The inventory of inventory items is carried out in accordance with the order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49, which approved the guidelines for inventory. The inventory is carried out by a special commission in the presence of financially responsible persons.

From this article you will learn:

How often is it carried out? inventory of inventory items(inventory)
How are inventory results compiled?
How the procedure is reflected in accounting

What regulatory act regulates the inventory inventory procedure?

How to carry out an inventory and how to correctly document its results is described in 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.

Standard forms of documents that are drawn up in connection with the inventory are given in Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

Inventory of inventory items: how often to carry out?

At your own request (decision of the head of the organization) inventory of inventory items can be carried out at any time and as many times as required. The procedure must be regulated in the company's accounting policy.

Mandatory cases are listed in paragraph 27 of the Regulations on Accounting and Reporting, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n. Among them, in particular, are the following situations:

preparation of annual financial statements;
change of financially responsible employees (for example, cashier or storekeeper);
transfer of property for rent;
identified thefts, abuses or damage to property;
natural disasters, fire or other emergencies caused by extreme conditions;
reorganization or liquidation of an organization.

Stage I - preparation

At the very beginning, you need to prepare an order to conduct an inventory (in particular, approve the date of the inventory and the list of objects to be inspected). Do not forget to register the order in the logbook for recording and monitoring the implementation of orders for inventory. Use our example as a reference.

Order to conduct an inventory of inventory items. Sample.

And create an inventory commission. Its composition - at least two people - must also be approved by order of the head of the organization. The commission may include administrative and management personnel, as well as specialists from other services and departments of the organization. Financially responsible employees cannot be members of such a commission.

Next, collect signatures from financially responsible employees that at the beginning of the procedure they submitted all primary accounting documents for inventory items to the accounting department or inventory commission. And also in the fact that all incoming valuables are capitalized, and those that are disposed of are written off. For such signatures, a special section is provided in the inventory list (act). Compiling this document in full is the task of the next, second, stage of the inventory, which we will talk about later.

Stage II - directly checking values and drawing up inventories

At inventory inventory it is necessary to recalculate, reweigh or remeasure. The check is usually carried out using the continuous method. That is, they recalculate absolutely all values. The actual availability of property is checked with the obligatory participation of financially responsible persons.

Carry out the inventory in the order in which the inventory items are located in the room. Valuables assigned to one materially responsible person can be stored in different premises. In this case, carry out inventory sequentially in storage locations.

After checking valuables in one room, you are not allowed to enter it. Premises in which an inventory has already been carried out must be closed (sealed) until the inventory is completed. When conducting an inventory for a long time, release of inventory items is permitted only with the written permission of the manager and chief accountant. The release of goods and materials must be carried out by the financially responsible person in the presence of members of the inventory commission. Reception of inventory items during inventory must also be carried out in the presence of members of the inventory commission.

If goods have left the organization, but continue to be listed on the accounting accounts (for example, ownership of goods passes after payment), inventory them separately. Perform the inventory on the basis of documents confirming the shipment of goods (for example, invoices). If the organization has goods and materials accepted for safekeeping, check the documents on the basis of which they are in the warehouse.

Inventory inventory and household supplies issued for use according to their location and financially responsible persons.

Data on actual property is entered into the inventory. They are made in duplicate. Separate inventories are drawn up for property held in custody, rented, or received for processing.

Inventory records can be filled out either manually or using a computer. In any case, they must be filled out clearly and clearly, without blots or erasures.

During the inventory, financially responsible persons may discover errors in the inventory records. In this case, they must immediately (before opening the warehouse, storeroom, section, etc.) report this to the chairman of the inventory commission. And the commission must check this fact and, if confirmed, correct the identified errors. Corrections are made in accordance with accounting rules: the incorrect entry is crossed out, and the correct one is written above it. Corrections must be agreed upon and signed by all members of the inventory commission and financially responsible persons. Empty lines are crossed out.

The names of property and individual objects are indicated in the inventories according to the nomenclature adopted by the organization. The quantity of these values is determined in established units of measurement. Inventories are entered into the inventory for each individual item, indicating the type, group, quantity and other necessary data (article number, grade, etc.).

If the inventory list or act is drawn up on several pages, then they must be numbered and fastened in such a way as to exclude the possibility of replacing one or more of them.

At the end of each page of the inventory, you should indicate in words the number of serial numbers of material assets on the page and the total total of the quantity in physical terms recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) material assets are shown. Such a record excludes the possibility of making unauthorized changes to the compiled document after it is signed by members of the inventory commission and financially responsible persons.

On the last page of the inventory there should be a note about checking prices, taxation and calculation of totals signed by the persons who carried out this check. And then the signatures of all members of the inventory commission and financially responsible persons are affixed. In addition, at the end of the inventory, financially responsible persons give a receipt confirming the inspection of the property by the commission in their presence. Also, a note is made in the receipt indicating that there are no claims against the commission members.

The completed inventory list is transferred to the accounting department.

Stage III - reconciliation of inventory records with accounting data and identification of discrepancies

Having received the inventory, the accountant must check the accuracy of the calculations given in it. And check the actual balances of material assets with accounting data. If discrepancies are identified - surpluses or shortages - comparison sheets are drawn up.

The matching statement must be prepared in two copies: the first is kept in the accounting department, the second is transferred to the financially responsible person.

The identified amounts of shortfalls in the matching statements are indicated in accordance with the value indicated in the primary accounting documents. Surpluses are valued at market value.

For values that do not belong to the organization, but are listed in the accounting records (for example, those in custody or rented), separate matching statements are drawn up.

Next, all materials are submitted to the inventory commission, which analyzes the results and identifies the reasons for shortages or surpluses, and makes decisions based on the results. The meeting of the commission is documented in minutes

Based on the protocol, a statement of records of the results identified during the inventory of inventory items.

The final decision on identified surpluses and shortages is made by the head of the enterprise and formalizes it in the form of an order (instruction) approving the inventory results.

Stage IV - reflection of inventory results in accounting

Accounting data must be brought into line with actual data. To do this, you need to capitalize the discovered surpluses or write off the shortages.

Surplus comes at market prices as follows:

DEBIT 41 (10, 43) CREDIT 91 subaccount “Other income”

Excess inventory items were capitalized.

Shortages are written off at accounting prices using account 94 “Shortages and losses from damage to valuables”:

DEBIT 94 CREDIT 41 (10, 43)

1) for costs (within the established norms of natural loss):

DEBIT 20 (23, 25, 26, 29, 44) CREDIT 94

The write-off of the shortage is reflected within the limits of natural loss norms.

The debit account in this case is selected depending on the specific area where the shortage was identified - main or auxiliary production, commercial warehouse, etc.;

2) on the perpetrators:

DEBIT 73 subaccount “Calculations for compensation of material damage” CREDIT 94

The write-off of the shortage at the expense of the guilty party is reflected.

In the future, the amount of the shortfall will be withheld from payments due to the guilty person;

3) on financial results:

DEBIT 91 subaccount “Other expenses” CREDIT 94

The write-off of shortages in excess of the norms of natural loss is reflected.

Please note: this method is used if there is a shortage in excess of the norms of natural loss and the culprit cannot be determined or is absent.

Inventory is a comparison of the actual state of the organization’s property with what is indicated on the “papers”. This method helps control the work of personnel and the safety of material assets.

The purposes of inventory are different. Before you are three businesses and three different warehouse inventory goals.

Case 1. In a home goods store, cases of theft among staff were detected (purchases not entered at the checkout and theft of goods). An inventory of the cash register and warehouse is carried out unscheduled to find out what the damage to the store is.

Case 2. Grocery store with a large number of product units (more than 1000 SKU). A store inventory is necessary once a week to identify discrepancies with accounting tables, identify products with expiring dates, to develop promotions for urgent sale, and for other purposes.

Case 3. Inventory of a company ordered by the bankruptcy court. A necessary procedure in bankruptcy to identify property that can be sold to cover the debts of a business.

In general, the purposes of inventory can be different:

identify theft of customers and staff;
determine what property the company owns (important for creditors or before the annual report, if one is prepared);
monitor the spoilage of goods in the store and the degree of shaking and shrinkage to take action and plan for the future.

A store inventory can be scheduled after an unexpected emergency: a fire, flood, or after a utility accident. For example, if a heating pipe in a store burst, causing some of the food to be spoiled.

Types of inventory

The three cases described above show that inventory can be:

planned;
unscheduled.

Depending on the purpose of the scheduled inspection, employees can be informed about the upcoming event in advance or hide this fact. In the latter case, you will be able to understand how well the employees work and whether they steal.

More information about conducting an unscheduled inventory

It is believed that the acceptable percentage of delay, shrinkage and shaking is 2-3%. If your inventory results in 5-6%, then the facts of theft are obvious.

Important! If one employee steals in a store, and as punishment you deduct a percentage of the loss from all employees from their salaries, then stealing is still profitable. After all, an employee who steals only makes up for part of the losses. The rest of the stolen goods are paid for by the rest of the team. Therefore, the thief must be identified and fired.

There are other types of inventory:

solid;
selective
target.

A complete reconciliation of the company’s assets is performed:

if this is required by order of creditors, auditors, tax authorities, etc.;
if the company is small and organizing this event is not difficult.

Selective inventory is a type of audit popular in large grocery stores.

Target inventory - reconciliation of the quantity of products for one or two product units. For example, if after acceptance a double invoice is revealed.

In supermarkets, it is not possible to pause the store for the whole day to count the number of products on the shelves. Therefore, the store is divided into zones (for example, groceries and canned food, candy and cookies) and first the number of specific goods in the warehouse is counted, and after the store closes, in the sales area.

You can easily carry out inventory using the inventory program from Business.Ru. It supports all warehouse operations, allows you to calculate product profitability and make purchases based on sales analysis.

Other types of inventory:

by decision of the owner (owner of the company);
mandatory inventory.

By law, an inspection is required if it is necessary to transfer the property for rent or sell it, as well as:

before changing the employee who is financially responsible;
if facts of theft or mass damage are discovered;
after an emergency or loss of property due to disaster;
before preparing a report in the accounting department.

Procedure and terms

The official document that regulates the organization of this audit is considered to be Order of the Ministry of Finance dated June 13, 1995 No. 49 (as amended on November 8, 2010) “On approval of the Methodological Guidelines for the Inventory of Property and Financial Liabilities.” He prescribes the basic steps of inventory.

Another document, Article 11 402-FZ (as amended by the Federal Law of November 22, 2018 “On Accounting...”) states that “the procedure and timing of the inventory are determined by the head” of the company or the individual entrepreneur himself.

An exception is events when the Federal Law requires mandatory inventory.

Thus, according to the accounting law, it is necessary to make an annual reconciliation of assets and liabilities from October 1 to the end of the reporting year.

Using the inventory program from Business.Ru simplifies inventory. The program supports all warehouse operations: inventory, capitalization, write-off, movement and picking.

However, in fact, inventory is carried out in the store more often, since it is a tool for monitoring employees.

Inventory procedure

Traditionally, there are four stages of inventory.

Stage 1. Preparation period.

It is necessary to write an order (INV-22), which will reflect:

Full name of the commission members;
deadlines;
type of inventory.

The commission usually includes 2-3 people (at least two!).

The INV-22 order form was approved back in 1998, but it is this that is used when ordering an inspection, since the form is universal.

The order is drawn up either by the chief accountant of the company, or by any person responsible for accounting, or by the individual entrepreneur himself.

More information about the rights and obligations of the financially responsible person

Stage 2. The essence of this stage of inventory of a store or warehouse is the process of reconciliation, counting the amount of property and making notes in special inventories.

We recommend including three employees in inventory teams. The first member of the group will do the counting. The second is to double-check the quantity; if the data matches, enter the quantity into the inventory. The third member of the group checks the data from the inventory with what is in the inventory program.

The inventory is compiled based on the INV-3 form. If the inventory is needed for the inspection authorities, then the matching sheet is formed according to the INV-19 form. Otherwise, you can get by with a free form.

If the share of goods owned by the company is stored in the warehouses of other companies, then this must be reflected in the INV-5 form.

If some of the products are in transit and have not been delivered to the warehouse, then it must be reflected in the INV-6 form.

Stage 3- analysis time. If discrepancies are identified in the inventories, then it is necessary to make comparison sheets to understand where there are errors. Let us remind you that the stable percentage of discrepancy is 2%.

An act of damage or destruction of goods is drawn up in the TORG-15 form.

At the third stage, a product write-off act is formed in the TORG-16 form.

Read more about the rules for writing off goods after inventory

Stage 4- the results of the audit are being prepared (INV-26). The document is filled out completely: surplus, damage, and misgrading are reflected. The amount for which the goods (property) were lost is indicated.

If those responsible for improper storage of goods or property are found, a separate order is written to punish such workers.

How to speed up inventory

The inventory process in a store is simplified using automation tools:

commodity accounting programs;
special equipment.

So, with the inventory accounting program from Business.Ru, inventory is carried out easier - tables with balances are printed and the tables are verified with actual data. INV-3 can also be filled out directly in the program and then printed out the document for an accountant.

Important! If there is an offline scanner for recording barcodes and checking prices (terminal for data collection), the inventory process will go faster, because you can enter data into INV-3 using technical means.

What facts indicate falsification of results?

If a group acts in collusion with a financially responsible person, then the inventory results may turn out to be implausible.

It is worth paying attention if:

the results turned out to be too “beautiful” (for example, there are no discrepancies at all);
there are no discrepancies in groups where there were a lot of thefts before;
large differences in the results of control and main accounting.

Inventory rules

Let us describe some rules for more efficient inventory taking in warehouses and stores.

Rule 1. Workers should not know about plans for inventory; they are warned about it a day in advance. At the same time, the people involved in it do not fulfill their duties for customer service or acceptance of goods during this procedure. If staff are called on a day off, then wages are paid at double the rate.

Rule 2. The movement of products stops: the department with goods from customers is closed, shipment (if we are talking about a wholesale base) and acceptance of goods from suppliers stops.

Rule 3. It is necessary to calculate balances, and not record indicators from the words of financially responsible employees.

Rule 4. Before checking, it is necessary to obtain reports on the movement of goods with receipts from those responsible for this.

Rule 5. An inventory list and act must be drawn up.

Inspection procedures at the warehouse, in the store and at the checkout are different. Let's look at the details in detail.

Reasons for warehouse inventory:

suspicion of theft;
dismissal of the financially responsible person;
regular verification of the quality of work of storekeepers (when shipping or receiving goods, errors may be made, both in the direction of mis-grading and in the form of shortages).

Most warehouses take inventory much more frequently than required by law. For example, once a month or once every two months.

And if storekeepers work in shifts (5 to 5 or 7 to 7), then before the start of each shift a partial, selective inventory is expected to check the work. In this case, those types of goods that are easier to steal are usually checked.

So, in an electronics and household appliances warehouse, during an unscheduled inventory count, before handing over a shift, it is worth checking small goods, and not washing machines and refrigerators.

Employees who are financially responsible cannot be appointed members of the commission. But these people are required to be present during the inspection.

During the audit there are rules:

You cannot move products between shelves and cells;
It is undesirable to accept the goods at this time; if this cannot be avoided, an inventory is drawn up (type INV-3);
When shipping products during the audit period, it is necessary to obtain the consent of the head of the company and the accountant, and documents are generated: INV-2 (number of goods before and after shipment) and INV-4 (shipment inventory).

You can fill out forms automatically in the Business.Ru program.

Checking in a warehouse is simplified if the work is based on the principle of scanning barcodes with a data collection terminal. In this case, the commodity accounting system itself will calculate the quantity of goods. The person’s task is to compare the product card with the product name on the label.

When the warehouse is not large, you can limit yourself to manual counting.

Then the matching sheet INV-19 is formed.

You can react differently to discrepancies between facts and figures on paper:

draw up a document in form TORG-16 (about write-off) and fine all warehouse employees;
recalculate the quantity of goods for those items where there are large discrepancies;
appoint a new commission to completely review the results.

The results of the procedure are entered into the INV-26 form.

Read more about the rules for conducting inventory in a warehouse

In the store, inventory is organized as often as in the warehouse. Let's look at it step by step.

Step 1. Preparatory period.

The manager must write an inventory order.

In a store that has limited opening hours, you need to choose a restocking time. Typically, inventory is carried out at night.

Read more about the advantages and features of conducting night inventory

But what about 24-hour supermarkets? The audit usually also takes place at night or early in the morning, when the load on the retail outlet by customers is minimal. Access to the shelf is blocked when the goods on it are counted.

The number of identified shortages is adjusted to the number of goods that may be in the customer's baskets (the average amount of sales per hour is taken and subtracted from the amount of shortages).

Step 2. Recalculation and reconciliation.

In a store, goods must be counted as quickly as possible. Data collection terminals help with this.

There are two technologies for invoicing in a store:

Each shelf must be checked (scanned) by two people, i.e. You should get two statements, which are then compared. This way, you will prevent errors due to the “human factor”. After all, the probability of incorrectly counting the same item of goods is approximately 1 in 1000.
One employee manually counts the quantity of goods, writes it on a sticker and sticks it on the shelf (box). A second employee walks around with a data collection terminal and scans goods. If there is a match, it puts a mark about it. If the data is different, it recalculates it manually.

The calculation of weighted goods is carried out as follows: it is weighed, and then the quantity is entered into a special form with an internal code.

Step 3. Results inventories are entered into the matching sheet INV-19. Write-off acts are drawn up.

Step 4. Measures based on the results of the audit in the shop:

fines of responsible persons;
appointment of an additional (sudden) audit;
determination of groups of goods that need to be counted more often.

Learn more about how to take inventory in a store.

The procedure for auditing the cash register is regulated by the Federal Law “On Accounting” and the order of the Ministry of Finance on inventory. The main goal is to evaluate the cashier's performance.

determine how correctly operations at the cash register are carried out;
understand errors in calculations;
identify double invoices;
control the correctness of the formation of monetary documents;
confirm or deny the fact of theft.

Cash inventory can be planned (at the end of the reporting period) or unscheduled. In the first case, the check is recorded in documents to which the cashier has access. An unscheduled audit should begin without warning for employees. Otherwise, the true tasks will not be completed.

The cash register inventory is carried out with the participation of the cashier, but he is not included in the inventory commission, which may include:

administrator or manager;
economist;
accountant;
security specialist, etc.

Stage 1. Preparatory measures include issuing an order. During the cash inventory, no cash transactions are carried out.

Stage 2. Work of the commission. Persons bearing financial responsibility must submit the latest receipts and expenditure documents.

The commission counts all cash using counting machines or manually. Next, the actual results are compared with the figures indicated in the documents. The results are also checked against cash register data.

Stage 3. Working with results.

In fact, after taking inventory of the cash register, the following results may appear:

the numbers matched;
there is a shortage;
there is an excess.

The results can be entered into forms INV-15 (cash) and INV-16 (BSO). However, as of 2013, these forms are not mandatory.

The results are generated in 2 copies for standard inventory and in 3 copies if the audit is made due to a change in the employee who is financially responsible. In the last option you need to give:

one sheet to the person who “surrenders” the position;
the second - to the person who accepts the position;
the third - to the company's accountant.

For reporting, you can generate a cash reconciliation report (form KM-9).

If the amount of money in the cash register is lower, then management must decide whether to punish the cashier or not. Perhaps the reasons for the shortage are not the cashier’s mistake, then the shortage is written off at the expense of the company.

Excess money in the cash register is also a violation. This must be recorded. The extra money must be withdrawn, reflected in the act and an explanatory note drawn up.

Cash inventory postings

Please note that the timing of the store cash register inventory is more often than standard. In large stores, a mini-audit takes place after each shift.

The Business.Ru Retail program will help you control the actions of the cashier. Set a ban on sales and on withdrawal from the cash register “at a minus”, introduce restrictions on the amount or percentage of the discount and much more.

Frequently asked questions about warehouse and store inventory

1. If during an inventory count an employee made a mistake in the inventory (wrote 19 instead of 21), then is it necessary to rewrite the inventory?

No, if there are mistakes in this document, you just need to cross out the incorrect number and write the correct one above.

2. An inventory of the store is required, but there are three people on staff: an accountant, a salesperson (and a storekeeper rolled into one) and the individual entrepreneur himself as director. If we appoint an inventory commission consisting of an accountant and a seller, will the results be legal?

The seller in the store is a financially responsible person, so he should not be part of the inventory commission. The individual entrepreneur himself must take his place. Forming a commission of three people is recommended, but not required. The regulations say who can and should not be part of the commission, but there are no rules about the number of people.

3. During the inventory of the warehouse, the storekeeper himself was not present, he was not notified (the procedure was carried out on his day off). A shortage was discovered. Now they want to fine him the amount of the shortfall. Is it correct?

A check when there was no person in the warehouse who was financially responsible, according to the accounting law, is incorrect. Warehouse inventory results can be considered invalid.

If the storekeeper had written a refusal to participate in the audit (for example, for family reasons), then the results could have been accepted.

4. The director of an electronics warehouse resigned, but an inventory count (required by accounting law) was not completed before he left the job. A month after the dismissal, a major shortage was discovered in the warehouse (three smartphones were missing from the boxes). Is there a chance that the ex-leader will be punished in court?

Upon dismissal, financial responsibility is removed from a person, that is, they cannot impose a fine on him. However, if there is direct evidence of the theft (video footage) or testimony from employees, then, given the extensive damage, you can contact the police.

Inventory of inventory items – internal audit of the organization. Its frequency is determined by the owner, however, the timing and actions of the owner based on the results of the inspection are determined by the norms of the Regulations on Accounting and Reporting. However, there are a number of circumstances in which the owner is obliged to conduct an internal audit, regardless of how long ago the last inventory was carried out.

Such circumstances include:

transfer to a third party of property on the balance sheet of the enterprise - sale, redemption, rental;
change of manager and financially responsible person (inventory is carried out on the day of acceptance and transfer of cases);
in the event of force majeure circumstances - natural disasters, extreme situations, accidents, fire, etc.;
reorganization or complete liquidation of the enterprise;
in anticipation of the preparation of financial statements for the past financial year.

The purpose of conducting an inventory of material assets is to check whether the actual availability of goods and materials corresponds to the accounting data reflected in the financial statements, and, in fact, to identify shortages or surpluses.

Inventory of material assets at the enterprise

During the inventory, they are required to follow the procedure for conducting it and subsequently summarizing its results.

Before starting the inventory, the accounting department provides the commission members with expenditure documentation for accounting for inventory items in the latest version - balances as of the beginning of the current period. In accordance with the accounting data, an inventory of inventory items is carried out in a warehouse or other storage locations provided for by the conditions of the enterprise.

The objects of the commission's inspection are:

production inventories (both main and auxiliary) - raw materials, objects of labor, working capital not involved in the production process, etc.;
finished products produced by the enterprise and stored in warehouses;
goods;
other stocks.

Registration and procedure for inventory inventory

Inventory of goods and materials, the procedure for conducting and recording the results have strict regulations.

The first document, which is the basis for checking the availability and compliance of inventory items with accountable persons – order on inventory of inventory items, a sample of this document is standardized and drawn up in a form approved by the State Statistics Committee (INV-22). The order regulates:

the period during which the inventory of goods and materials is carried out (indicating the start and end dates);
the composition of the inventory commission, and the distribution of roles, namely, appoints a person authorized to head it;
the object and property subject to inventory, as well as the reason for its implementation;
date of submission of the inspection report.

Since all establishing documents relating to inventory at the enterprise are subject to review as part of an external audit carried out by regulatory authorities, an order for an audit must be drawn up in the prescribed form, for which it is advisable to download a sample order for an inventory of goods and materials.

Considering that the Rules for conducting an inventory of inventory assets specifically determine the circle of persons involved in the inspection, after the issuance of an order, the inventory of inventory assets is carried out by an appointed commission in the presence of the person under whose responsibility they are transferred.

The procedure for conducting an inventory of goods and materials provides for the need to compile inventories of actual availability (INV-3) and acts, which, upon completion of the commission’s work, are transferred to the accounting department for further processing and layout of the matching sheet.

Inventory of materials: features

The inventory of material assets at an enterprise can be both global and local in nature, and depends on what is specified in the director’s order.

Actually, a full-scale inspection of all equipment and materials at the disposal of the enterprise and transferred for safekeeping to authorized persons is carried out if the wording of the order states “to conduct an inventory of the enterprise’s property.”

A random inventory of inventory items is carried out in cases where the wording of the order states “to conduct an inventory of warehouse No. 3.” With this wording of the order, the compliance of the availability of goods and materials at a specific warehouse (or facility) is verified.

As a rule, selective inventory of materials is practiced if the materially responsible person quits, goes on vacation, or goes on long-term sick leave.

Inventory document flow

The procedure for conducting an inventory of inventory assets determines the procedure for recording the results of the inspection.

During the audit, the commission uses and draws up the following documents on the inventory of inventory items:

inventory INV-3
- which reflects the balances of inventory items as of the day of inspection. It is transmitted to the members of the commission, who during the audit enter verified data on actual balances in the column “Actual availability”;
matching sheet INV-19
- compiled by members of the commission based on the results of the inventory of goods and materials;
act INV-6
- compiled on inventory items that are in transit at the time of inventory;
inventory INV-5
- which reflects data on inventory items accepted, according to accounting documents, for safekeeping by authorized persons;
act TORG-16
- write-off of goods.

Based on the results of the work of the inventory commission, an order is drawn up to approve the inventory data, as well as, if necessary, to make corrections in the relevant records (if there are discrepancies) and the responsibility of persons.

Before checking the actual availability of property, the inventory commission must receive the latest, at the time of inventory, receipts and expenditure documents or reports on the flow of material assets and funds.

The chairman of the inventory commission endorses all receipts and expenditure documents attached to the registers or reports, indicating “before the inventory on (date),” which should serve as the accounting department’s basis for determining the balance of property by the beginning of the inventory according to the accounting data.

Financially responsible persons give a receipt stating that by the beginning of the inventory, the expenditure and receipt documents for the property were handed over to the accounting department or transferred to the commission and all valuables received under their responsibility were capitalized, and those disposed of were described as expenses.

Similar receipts are also given by persons who have accountable amounts for the acquisition or powers of attorney to receive property.

The inventory commission ensures the completeness and accuracy of entering into the inventory data on actual balances - fixed assets, inventories, goods, cash, other property and financial obligations, the correctness and timeliness of registration of inventory materials. Information about the actual availability of property and the reality of recorded financial obligations is recorded in inventory records or inventory reports in at least two copies.

Separate inventories are drawn up for property held in custody, rented or received for processing.

If the inventory of property is carried out over several days, then the premises where material assets are stored must be sealed when the inventory commission leaves. During breaks in the work of inventory commissions, inventories must be stored in a box (cabinet, safe) in a closed room where the inventory is located. In cases where financially responsible persons discover errors in the inventories after the inventory, they must immediately notify the chairman, the commission checks the specified facts and, if confirmed, corrects the identified errors in the prescribed manner.

The actual availability of property during inventory is determined by mandatory counting, weighing, and measurement.

The head of the organization must create conditions that ensure a complete and accurate verification of the actual availability of property within the established time frame (provide with labor for rehanging and moving goods, technically serviceable weighing equipment, measuring and control instruments, measuring containers).

Rules for conducting an inventory of certain types of property and financial obligations. Inventory of inventory items.

Inventory assets (goods, auxiliary materials, medicinal plant raw materials, containers, equipment, etc.) are entered in the inventory for each individual item, indicating the type, group, quantity and other necessary data (dosage, packaging, etc.).

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, 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 commission, in the presence of financially 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 materially responsible persons or according to accounting data without checking their actual availability.

Inventory lists can be filled out using computers and other organizational technology, or manually. Inventory must be filled out in ink or ballpoint pen clearly and clearly, without blots or erasures.

The names of inventory values and objects, their quantity are indicated in the inventory according to the nomenclature and in the units of measurement used in accounting.

On each page of the inventory, they indicate in words the number of serial numbers of material assets and the total amount in physical terms recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) these values are shown in.

Errors are corrected in all copies of the inventory by crossing out incorrect entries and placing correct entries above the crossed out ones.

Corrections must be agreed upon and signed by all members of the inventory commission and financially responsible persons.

In inventories it is not allowed to leave blank lines; on the last pages, blank lines are crossed out.

On the last page of the inventory, a note must be made about checking prices, taxation and calculation of totals signed by the persons who carried out this check.

The inventories are signed by all members of the inventory commission and financially responsible persons. At the end of the inventory, financially responsible persons give a receipt confirming that the commission has checked the property in their presence, confirming that there are no claims against the members of the commission and that the property listed in the inventory has been accepted for safekeeping.

When checking the actual availability of property in the event of a change in financially responsible persons, the person who accepted the property signs the receipt of the property, and the person who handed over the property signs for the delivery of this property.

Inventory assets received during the inventory are accepted by materially responsible persons in the presence of members of the inventory commission and are capitalized according to 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.

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 can 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.

Inventories are compiled separately for inventory items that are in transit, released but not paid on time by buyers, paid by buyers but not released at the time of inventory. Separate inventories are compiled for items identified during the inventory process that are expired, damaged, or have other defects. Explanatory notes from the guilty parties are attached to these inventories.

Containers are included in the inventory by type, intended purpose and quality condition (new, used, in need of repair, etc.).

For containers that have become unusable, the inventory commission draws up a write-off report indicating the reasons for the damage.