How to make an inventory?
Inventory is a reconciliation of data available to an accountant about the presence of a certain tangible property and the real amount of this property in the fold, in the office. More information about the inventory you will learn from the article.
Since the inventory is very important from both an organizational and financial point of view, it should be carried out according to all the rules.
Before making an inventory, it is necessary to issue an order from the leadership of the organization for the implementation of this task. The order must be recorded in the log. The document should reflect what kind of property will be subject to inventory.
For the work going to a special commission. It may consist of representatives of the administration and accounting, financially responsible persons, as well as those professionals who can competently assess the condition of the property. For example, to conduct an inventory of working equipment, computer equipment in the office, you can attract a full-time system administrator.If it is necessary to carry out measurements of the property, its movement and other manipulations, the commission will have to provide the appropriate assistants (porters, technicians, etc.).
Before starting the inventory should be checked:
- availability of inventory cards, books, inventories and other related documentation, its condition;
- availability and condition of technical passports or any other technical documentation (if any) on the property that will be subject to inventory;
- availability and condition of documentation for fixed assets that were leased / leased, sent / accepted for storage.
This is necessary in order to properly conduct an inventory, without wasting time in the course of work, on solving organizational issues and finding the necessary documents.
- Prior to the commencement of the procedure, the accountant is obliged to submit to the commission a document on the accounting of property held by the organization, indicating the value of each item and the balances at the time of the last inventory.
- The head of the commission shall certify the receipt and expenditure documents with his signature, making a note “Before inventory on ... (date)”.Further, the commission is reconciled with the old data, noting which property, in what quantity, condition is noted in the previous documentation and how it is in fact at the time of the new inventory. It is important to note that, depending on what kind of property is described, one or another inventory act format is used. For example, for the inventory of goods and materials, this is Form No. INV-3.
- From the financially responsible persons for the described property, they take receipts certifying that the received material wealth is credited, and those released are written off with subsequent submission of all necessary documentation to the accounting department.
- At the very end, all members of the inventory commission, headed by its head, add their signatures to the finished inventory. If the documentation does not have a signature of at least one person participating in the inventory, the results of the procedure are considered invalid. In this case, the trial begins on the subject of why it is missing someone's signature and what needs to be done to complete the inventory of fixed assets until the end, having received all the necessary signatures.
When and how often is the inventory done?
This procedure should be carried out in the period from October 1 to December 31 of the reporting year. The duration of work may vary depending on the complexity of the tasks and the difficulties that arise directly during the inventory. If the work takes several days, weeks, then each time after the commission leaves, the premises in which the property is stored must be sealed.
As for how often the inventory is carried out, according to the rules in force in the Russian Federation, this can be done 1 time in 3 years (inventory of fixed assets) and 1 time in 5 years (inventory of library funds). Trade organizations, as a rule, carry out these works at least once a quarter, which is dictated by the specifics of their work.