Order 49 on the inventory. Inventory: step by step instructions. Inventory of funds, cash documents and forms of strict reporting documents

The order for the inventory is drawn up according to the unified model of the State Statistics Committee or the approved form of the company. What types of checks are initiated by orders and how the orders of the management are drawn up, we will tell in the article.

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When and why inventory is taken

The company's property includes financial assets:

• fixed assets;
• intangible assets;
• cash;
• attachments;
• finished products.

The organization itself sets the number of inspections per year. Inventory order approves the time and objects of the survey. Modern Russian legislation regulates cases in which an ITMC is mandatory. They are set out in paragraph 3 of Art. 11 ФЗ dated December 6, 2011 No. 402-ФЗ "On accounting".

In what cases is it necessary to carry out an inventory

Inventory types

By the method of carrying out, natural and documentary audits are distinguished. In the first case, they visually check and calculate the property of the organization, its condition and quantity. In the second, they study property rights and financial obligations. Conduct a reconciliation of documents confirming ownership. Checks are classified by volume, purpose and method of carrying out.

Inventory types

Objectives of property inspection

In the sample order for the annual inventory, approved by Goskomstat, there is a section indicating the objectives of the audit. There may be several of them, depending on the type of check and its purpose.

1. Drafting inventory available property and comparison with documentary lists allows you to identify shortages or surpluses.
2. Counting the resources used in the work gives a real picture of their distribution.
3. The check allows you to control the completeness of the reflection of assets in accounting documents.
4. During the event, violations in storage rules and exploitation of material assets.
5. Inventory allows you to control the company's financial obligations.
6. The results of the inspection are used in the management of tangible assets, securities, and finance.

Inventory order: sample filling out the Goskomstat form

The decision on the need for verification is made by the company's management. The frequency of inspections and their types is determined by the accounting policy or individual orders of the head. An order for an unscheduled inventory is drawn up according to the model approved by local regulations. The unified form of this document was approved on August 18, 1998 by a resolution of the State Statistics Committee. Form INV-22 is used for all types of checks. The universal letterhead is suitable for organizations of any form of ownership.

If the audit is carried out at the end of the year, the head of the company issues an appropriate order in advance. The chief accountant of the company (or other authorized person) draws up, agrees and approves the official annual inventory order... The responsible person can be not only an accounting employee, but also a secretary authorized to maintain accounting documents.

Annual inventory order: sample

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Unified form INV-22

The order on the inventory is drawn up according to the unified form of the State Statistics Committee. If additional information is entered into the document, it is allowed to issue an order on the form of an ordinary order. In this case, it includes mandatory data from the INV-22 form.

The required details include:

• full company name;
• date of preparation;
• document Number;
• objects and purposes of verification;
• list of involved units;
• period of the event;
• deadlines for submitting results;
• information about the chairman and the composition of the commission;
• FULL NAME. and the signature of the head;

Inventory order form

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Order structure

The order (decree, order) on the inventory, according to the sample, takes one sheet. In the head of the document reflect obligatory details: name, number, date of preparation, OKUD code (0317018), company code according to OKPO.

In the main part, they reveal the purpose of the upcoming procedure and indicate its type. The order explains the reasons for the audit and lists its objects. Information about the duration of the check is entered into the form: the dates of its start and end.

At the end of the main part, information is provided on who in what time frame should be provided the results of the check.

The composition of the employees who make up the inventory commission is indicated at the end of the document. The requisite contains full name. employee, position and signature with a transcript.

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The order is endorsed by the head of the enterprise. After that, the details of the document are entered into the registration register (form INV-23). The chairman and members of the commission are given a notice of the audit against signature.

How to draw up an order for an inventory of property

Use the INV-22 form or use another form approved by the local regulatory act. Make sure that the document contains all required details .

1. Indicate the full title of the document: order, order or decree.
2. Enter the name of the business in the heading of the form.
3. Please indicate oKUD document code (0317018).
4. Fill in the field with the OKPO organization code.
5. In the main part of the order, indicate the type of inspection (planned, unscheduled, selective, complete) and its objectives.
6. List the members of the commission. Indicate positions and full names. Names and patronymics are shortened to initials, the surname is written in full.
7. List the material assets in respect of which the audit is being carried out.
8. Then indicate that the check takes place at the company's warehouse.
9. Enter the start and end dates for the check.
10. Explain why revision is needed.
11. Fix the deadlines for the delivery of the final documentation to the accounting department.
12. Verify the order with the head of the organization.
13. Assign a number by nomenclature of cases and register in the register of orders in the form INV-23.
14. Familiarize with the order of the members of the commission and employees of the departments where the check will take place.
15. Give the chairman and panelists written notice of the audit.

Download the final document

In any organization, an inventory of material assets is carried out at least once a year. To do this, it is necessary to appoint a special commission from among authorized employees and issue an order to conduct an inventory. The procedure and schedule for conducting an inventory in an organization must be fixed in the accounting policy for accounting purposes (clause 4 of PBU 1/2008). However, an inventory commission is created on a case-by-case basis. Its composition, powers, as well as the timing of the inventory should be fixed in a separate internal act of the organization.

In budgetary organizations, through an inventory, it becomes possible to check the availability and condition of property. Compare property data since the last check with the results to date, and identify the nature and causes of possible inconsistencies. And already on the basis of the data obtained to evaluate the correctness and compliance of the accounting carried out at the enterprise. In general, the reasons and the procedure for making an inventory in a budgetary and a commercial organization are approximately the same.

When inventory is needed

A sample order for an inventory is usually required in some cases listed in clause 27 of the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, in particular:

• before drawing up the annual report;
• when appointing new financially responsible persons, including in connection with the transfer of property to third parties;
• after thefts or emergencies of a natural or man-made nature (fires, floods, explosions, etc.).

Usually, the order to start the audit is issued by the head of the organization on a planned or unscheduled basis. The person in charge of this is usually the chief accountant or other accountant. A special commission is engaged in the calculation of material values, the members of which must be familiarized with the corresponding local act by signing.

Inventory order form

The main document of the inventory process is the order. Therefore, we will consider it in more detail and learn how to draw up this document correctly. A unified sample of the order for inventory of 2019 can be found in the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88. Form No. INV-22 is a universal form that can be used by organizations of all forms of ownership. The form can be used both when carrying out scheduled and when assigning unscheduled inspections of material assets.

A sample of filling out an order for conducting an inventory of 2019 in budgetary institutions

Order form for inventory taking according to the form No. INV-22

If for some reason this form is not suitable, you can develop your own. The main thing is that it should be fixed in the accounting policy of the company. An arbitrary sample of an order for inventory of material assets in 2019 can look like this:

In any case, the document must contain the following mandatory details and information:

• company name;
• date of preparation and number of the document;
• the purpose of the audit and what it will concern: goods, fixed assets, tangible assets, accounts receivable, all property of the company;
• divisions and departments of the company in which the check will be carried out: warehouse, store, accounting department or the whole company as a whole;
• the period and duration of the event - from what date to what date, when to provide the results of verification actions;
• composition of the commission and full name its chairman (in addition to the company's employees, third-party auditors can be included in the commission);
• data of the head who signed the document.

After publication, the local act must be registered in a special journal to record control over the execution of such decisions. Its recommended form can be taken from the Goskomstat Resolution No. 88 (Form No. INV-23) or developed independently. It is imperative to familiarize all employees listed in it with the order. They can sign the familiarization directly on the letterhead or on a separate sheet of familiarization with the document that is attached to the order.

Step-by-step instructions for drawing up an order

Step 1. We indicate the name of the document.

Step 2. Enter the name of the organization (IP) in the appropriate fields, indicate OKPO, write the date of compilation.

Step 3. We fill in the main part of the order. Here it is necessary to clarify the type of verification and its purpose, as well as list the members of the inventory commission and its chairman participating in the event. Their names and patronymics can be abbreviated.

Step 4. We indicate which material values \u200b\u200band in which departments and separate divisions of the company should be checked.

Step 5. We indicate the exact timing of the audit with the date of its start and end.

Step 6. We inform about the reasons for the need to inventory the values.

Step 7. Specify the deadline for submitting the results of the audit to the accounting department.

Step 8. We certify the document with the manager.

Step 9. We assign a number and register in a special journal.

Step 10. We introduce him to all interested persons, including employees of departments and divisions where the check will take place.

Results of checking inventory and one more order

At the end of the procedure for calculating and comparing the results, the members of the commission must properly draw up the results of the check. All revealed discrepancies must be recorded in the statement of results (form No. INV-26) from the Resolution of the State Statistics Committee of 27.03.2000 No. 26. And after the discussion of the results and the issuance of a verdict by the inventory commission, which is recorded in a special protocol, the head must issue another order, on this time about the results of the verification activities and the results that were achieved. The reaction of the head of the company to the proposals of the members of the commission and orders on the necessary actions should be given. This can be: additional verification, sanctions for the perpetrators, the introduction of additional security measures. By the same local act, the employees responsible for its execution are appointed, who should also be familiarized with the document under their signature. Control over the execution of the order is usually reserved by the director of the company.

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

Fixed asset inventory

a) the presence and condition of inventory cards, inventory books, inventories and other registers for analytical accounting;

b) availability and condition of technical passports or other technical documentation;

c) availability of documents for fixed assets leased or accepted by the organization for lease and storage. In the absence of documents, it is necessary to ensure their receipt or execution.

If discrepancies and inaccuracies are found in accounting registers or technical documentation, appropriate corrections and clarifications should be made.

3.2. During the inventory of fixed assets, the commission inspects the objects and enters their full name, purpose, inventory numbers and main technical or operational indicators in the inventory.

When making an inventory of buildings, structures and other real estate, the commission checks the availability of documents confirming the presence of these objects in the ownership of the organization.

The availability of documents for land plots, reservoirs and other objects of natural resources owned by the organization is also checked.

3.3. When identifying objects that are not registered, as well as objects for which there are no accounting registers or incorrect data characterizing them are indicated, the commission must include in the inventory the correct information and technical indicators for these objects. For example, by buildings - indicate their purpose, the main materials from which they are built, volume (by external or internal measurement), area (total usable area), number of floors (without basements, semi-basements, etc.), year of construction, etc. others; along the channels - length, depth and width (along the bottom and surface), artificial structures, materials for securing the bottom and slopes; on bridges - location, type of materials and basic dimensions; on roads - type of road (highway, profiled), length, surface materials, width of the road, etc.

Evaluation of unaccounted objects identified by the inventory should be carried out taking into account market prices, and depreciation is determined by the actual technical condition of objects with the registration of information on the evaluation and depreciation by appropriate acts.

Fixed assets are entered in inventories by name in accordance with the main purpose of the object. If the object has undergone restoration, reconstruction, expansion or re-equipment and, as a result, its main purpose has changed, then it is entered into the inventory under the name corresponding to the new purpose.

If the commission has established that capital work (adding floors, adding new premises, etc.) or partial liquidation of buildings and structures (demolition of individual structural elements) are not reflected in the accounting records, it is necessary to determine the amount of increase or decrease in the book value of the object according to the relevant documents and provide data on the changes made in the inventory.

3.4. Machines, equipment and vehicles are entered in the inventory individually, indicating the factory inventory number, manufacturer, year of manufacture, purpose, capacity, etc.

The same type of household equipment, tools, machines, etc. of the same value, received simultaneously in one of the structural divisions of the organization and recorded on a standard inventory card for group accounting, are given in the inventories by name indicating the number of these items.

3.5. Fixed assets that are outside the location of the organization at the time of the inventory (on long-haul voyages, sea and river vessels, railway rolling stock, cars; machines and equipment sent for overhaul, etc.) are inventoried until their temporary disposal.

3.6. For fixed assets that are unusable and not subject to restoration, the inventory commission draws up a separate inventory indicating the time of commissioning and the reasons that made these objects unusable (damage, complete wear, etc.).

3.7. Simultaneously with the inventory of own fixed assets, fixed assets held in custody and leased are checked.

For the specified objects, a separate inventory is drawn up, which provides a link to documents confirming the acceptance of these objects for safekeeping or lease.

Inventory of intangible assets

3.8. When taking inventory of intangible assets, you need to check:

availability of documents confirming the organization's rights to use it;

correctness and timeliness of reflection of intangible assets in the balance sheet.

Inventory of financial investments

3.9. During the inventory of financial investments, the actual costs of securities and authorized capital of other organizations, as well as loans granted to other organizations, are checked.

3.10. When checking the actual availability of securities, it is established:

correctness of securities registration;

the reality of the value of the securities recorded on the balance sheet;

safety of securities (by comparing actual availability with accounting data);

timeliness and completeness of reflection in the accounting of the income received from securities.

3.11. When storing securities in an organization, their inventory is carried out simultaneously with the inventory of funds at the cash desk.

3.12. Inventory of securities is carried out for individual issuers, indicating in the act the name, series, number, nominal and actual value, maturity dates and the total amount.

The details of each security are compared with the data of inventories (registers, books) stored in the organization's accounting department.

3.13. Inventory of securities deposited in special organizations (depository bank - specialized storage of securities, etc.) consists in reconciling the balances of the amounts recorded in the relevant accounts of the organization's accounting with the data of extracts from these special organizations.

3.14. Financial investments in the authorized capital of other organizations, as well as loans provided to other organizations, must be confirmed by documents during the inventory.

Inventory of inventory items

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

3.16. Inventory of inventory items should, as a rule, be carried out in the order of the location of values \u200b\u200bin a given room.

When storing inventory items in different isolated rooms with one materially responsible person, the inventory is carried out sequentially at the storage locations. After checking the values, the entrance to the premises is not allowed (for example, it is sealed) and the commission proceeds to work in the next room.

3.17. The commission, in the presence of the warehouse manager (storeroom) and other materially responsible persons, checks the actual availability of inventory items by compulsory recounting, re-weighing or re-measuring. It is not allowed to enter in the inventory data on the balances of values \u200b\u200baccording to the words of materially responsible persons or according to accounting data without checking their actual availability.

3.18. Inventories received during the inventory are accepted by the materially responsible persons in the presence of members of the inventory commission and are credited according to the register or commodity report after the inventory.

These inventory items are entered into a separate inventory under the name "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 goods, quantity, price and amount. At the same time, a note "after inventory" is made on the receipt document signed by the chairman of the inventory commission (or on his behalf by a member of the commission) with reference to the date of the inventory in which these values \u200b\u200bare recorded.

3.19. In case of long-term inventory taking in exceptional cases and only with the written permission of the head and chief accountant of the organization in the inventory process, inventory items can be released by materially responsible persons in the presence of members of the inventory commission.

These values \u200b\u200bare entered into a separate inventory under the name "Inventories released during inventory". An inventory is drawn up by analogy with the documents for the received inventory items during the inventory. In the expense documents, a mark is made signed by the chairman of the inventory commission or, on his behalf, by a member of the commission.

3.20. Inventory of inventory items shipped, not paid on time by buyers, located in the warehouses of other organizations, consists in checking the validity of the amounts on the corresponding accounts.

On accounts for accounting of inventory items that are not at the time of inventory in the account of materially responsible persons (in transit, goods shipped, etc.), only amounts confirmed by duly executed documents can remain: for those on the way - settlement documents of suppliers or other their substitute documents, for those shipped - copies of the documents presented to the buyers (payment orders, bills of exchange, etc.), for documents overdue - with mandatory confirmation by a bank institution; for those in the warehouses of third-party organizations - safe receipts reissued as of a date close to the date of the inventory.

Beforehand, these accounts must be reconciled with other corresponding accounts. For example, on the account "Goods shipped", you should establish whether this account does not include amounts, the payment of which for some reason is reflected in other accounts ("Settlements with different debtors and creditors", etc.) or amounts for materials and goods, actually paid and received, but on the way.

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

In the inventories of inventories in transit, for each individual shipment, the following data are given: name, quantity and value, date of shipment, as well as a list and numbers of documents on the basis of which these values \u200b\u200bare recorded in the accounting accounts.

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

3.23. Inventories stored in the warehouses of other organizations are entered in the inventory on the basis of documents confirming the delivery of these valuables for safekeeping. In the inventories for these values, their name, quantity, grade, cost (according to accounting data), the date of acceptance of the goods for storage, the place of storage, numbers and dates of documents are indicated.

3.24. Inventories for inventory items transferred for processing to another organization indicate the name of the processing organization, the name of the values, quantity, actual value according to accounting data, the date of transfer of the values \u200b\u200bfor processing, numbers and dates of documents.

3.25. Low-value and wearing out items that are in operation are inventoried by their locations and by the materially responsible persons in whose storage they are.

An inventory is carried out by examining each item. In the inventory, low-value and high-wear items are entered by name in accordance with the nomenclature adopted in accounting.

When making an inventory of low-value and quick-wearing items issued for individual use to employees, it is allowed to draw up group inventory lists indicating in them the persons responsible for these items, on which personal cards are open, with a receipt for them in the inventory.

Items of workwear and table linen sent for washing and repair must be recorded in the inventory list on the basis of invoice statements or receipts of organizations providing these services.

Low value and wearing out items that have become unusable and not written off are not included in the inventory list, but an act is drawn up indicating the time of operation, the reasons for the unusability, the possibility of using these items for economic purposes.

3.26. Packaging is entered in the inventory by type, purpose and quality condition (new, used, in need of repair, etc.).

For containers that have become unusable, the inventory commission draws up an act for writing off with an indication of the reasons for damage.

Work in progress inventory
and deferred expenses

3.27. When making an inventory of work in progress in organizations engaged in industrial production, it is necessary:

determine the actual presence of backlogs (parts, assemblies, units) and unfinished production and assembly of products that are in production;

determine the actual completeness of work in progress (backlog);

identify the remainder of work in progress for canceled orders, as well as for orders whose execution is suspended.

3.28. Depending on the specifics and characteristics of production, before the start of the inventory, it is necessary to hand over to the warehouses all materials unnecessary to the workshops, purchased parts and semi-finished products, as well as all parts, components and assemblies, the processing of which has been completed at this stage.

3.29. Checking the backlog of work in progress (parts, assemblies, units) is carried out by actual counting, weighing, re-measuring.

Inventories are drawn up separately for each separate structural unit (workshop, site, department) with an indication of the name of the backlog, stage or degree of their readiness, quantity or volume, and for construction and installation works - with an indication of the scope of work: for unfinished objects, their queues, launch complexes, structural elements and types of work, calculations for which are carried out after their complete completion.

3.30. Raw materials, materials and purchased semi-finished products that have not been processed at workplaces are not included in the inventory of work in progress, but are inventoried and recorded in separate inventories.

Rejected parts are not included in the inventory of work in progress, but separate inventories are compiled for them.

3.31. For work in progress, which is a heterogeneous mass or mixture of raw materials (in the relevant industries), two quantitative indicators are given in inventories, as well as in collation statements: the amount of this mass or mixture and the amount of raw materials or materials (for individual items) included in it composition. The amount of raw materials or materials is determined by technical calculations in the manner prescribed by industry instructions on planning, accounting and calculating the cost of products (works, services).

3.32. For unfinished capital construction, the inventories indicate the name of the object and the amount of work performed on this object, for each separate type of work, structural elements, equipment, etc.

This checks:

a) whether the equipment transferred for installation, but not actually started by installation, is included in the composition of the capital construction in progress;

b) the state of the mothballed and temporarily suspended construction projects.

For these objects, in particular, it is necessary to identify the reasons and grounds for their conservation.

3.33. For completed construction projects, actually put into operation in full or in part, the acceptance and commissioning of which are not formalized with the proper documents, special inventories are drawn up. Separate inventories are also compiled for completed, but for some reason not commissioned objects. In the inventories, it is necessary to indicate the reasons for the delay in the registration of the commissioning of these objects.

3.34. For facilities terminated by construction, as well as for design and survey work on unrealized construction, inventories are drawn up, which provide data on the nature of the work performed and their cost, indicating the reasons for the termination of construction. For this, the appropriate technical documentation (drawings, estimates, estimate and financial calculations), acts of delivery of works, stages, logs of work performed at construction sites and other documentation should be used.

3.35. According to the documents, the Inventory Commission establishes the amount to be reflected in the deferred expense account and attributed to the costs of production and circulation (or to the relevant sources of funds of the organization) within a documented period in accordance with the calculations and accounting policies developed in the organization.

Inventory of animals and young animals

3.36. Adult productive and working cattle are recorded in the inventory, which indicates: the number of the animal (tag, brand), the name of the animal, year of birth, breed, fatness, live weight (weight) of the animal (except for horses, camels, mules, deer, according to which the mass (weight) not specified) and original cost. The breed is indicated on the basis of livestock grading data.

Cattle, draft animals, pigs (queens and boars) and especially valuable specimens of sheep and other animals (breeding nucleus) are included in the inventory individually. Other animals of the main herd, taken into account in the group order, are included in the inventory by age and sex groups, indicating the number of heads and live weight (weight) for each group.

3.37. Young cattle, breeding horses and draft animals are included in the inventory individually, indicating the inventory numbers, nicknames, sex, color, breed, etc.

Fattening animals, young pigs, sheep and goats, poultry and other species of animals, counted in group order, are included in the inventory according to the nomenclature adopted in the accounting registers, indicating the number of heads and live weight (weight) for each group.

3.38. Inventories are compiled by species of animals separately for farms, workshops, departments, teams in the context of accounting groups and materially responsible persons.

Inventory of cash, cash documents
and forms of strict reporting documents

3.39. The inventory of the cash desk is carried out in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation No. 40 dated September 22, 1993 and by the letter of the Bank of Russia dated October 4, 1993 No. 18.

3.40. When calculating the actual availability of banknotes and other valuables at the cash desk, cash, securities and monetary documents (postage stamps, state duty stamps, bill stamps, vouchers to rest homes and sanatoriums, air tickets, etc.) are taken into account.

3.41. Verification of the actual availability of forms of securities and other forms of documents of strict reporting is carried out by types of forms (for example, for shares: registered and bearer, preferred and ordinary), taking into account the initial and final numbers of certain forms, as well as for each place of storage and materially responsible persons.

3.42. Inventory of funds in transit is carried out by reconciling the amounts on the accounting accounts with the data of receipts of the bank institution, post office, copies of accompanying statements for the delivery of proceeds to the bank's collectors, etc.

3.43. Inventory of funds in banks on the settlement (current), foreign currency and special accounts is carried out by reconciling the balances of the amounts on the corresponding accounts, according to the accounting department of the organization, with the data of bank statements.

Inventory of calculations

3.44. An inventory of settlements with banks and other credit institutions for loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors is to check the validity of the amounts on the accounts.

3.45. The account "Settlements with suppliers and contractors" for goods paid for, but in transit, and settlements with suppliers for unbilled deliveries should be checked. It is checked against documents in accordance with the corresponding accounts.

3.46. On the debt to the employees of the organization, unpaid amounts of labor remuneration to be transferred to the account of the depositors, as well as the amounts and reasons for the occurrence of overpayments to employees, are revealed.

3.47. When making an inventory of accountable amounts, the reports of accountable persons on advances issued are checked, taking into account their intended use, as well as the amount of advances issued for each accountable person (dates of issue, intended purpose).

3.48. The inventory committee, through documentary verification, should also establish:

a) the correctness of settlements with banks, financial, tax authorities, extra-budgetary funds, other organizations, as well as with structural divisions of the organization allocated to separate balance sheets;

b) the correctness and validity of the amount of debt for shortages and theft included in the accounting records;

c) the correctness and validity of the amounts of receivables, payables and accounts payable, including the amounts of receivables and payables, for which the limitation period has expired.

Inventory of reserves for future expenses and payments,
estimated reserves

3.49. When making an inventory of reserves for future expenses and payments, the correctness and validity of the reserves created in the organization is checked: for the forthcoming payment of vacations to employees; for the payment of annual remuneration for seniority, for the payment of remuneration based on the results of the organization's work for the year; expenses for the repair of fixed assets; production costs for preparatory work due to the seasonal nature of production; forthcoming costs for the repair of rental items and other purposes stipulated by the legislation of the Russian Federation, regulations of the Ministry of Finance of the Russian Federation and industry-specific features of the composition of costs included in the cost of products (work, services), approved in the prescribed manner.

3.50. The reserve for the forthcoming payment of regular (annual) and additional vacations provided by the legislation to employees, reflected in the annual balance sheet, should be adjusted based on the number of days of unused vacation, the average daily amount of labor costs for employees (taking into account the established methodology for calculating average earnings), and mandatory contributions to the social insurance fund of the Russian Federation, the Pension Fund of the Russian Federation, the State Employment Fund of the Russian Federation and for medical insurance.

3.51. The reserves created for the payment of annual benefits for length of service and based on the results of work for the year are adjusted in the same manner as for the reserve for the forthcoming payment of vacations to employees. In the balance sheet as of January 1 of the year following the reporting year, there may be no data on the reserve for the payment of annual seniority benefits if this payment is made before the end of the reporting year.

In the event that the actually accrued reserve exceeds the amount of the calculation confirmed by the inventory in December of the reporting year, a reversal entry of production and distribution costs is made, and in case of undercharging, an additional record is made to include additional deductions in production and distribution costs.

3.52. When making an inventory of the reserve for the repair of fixed assets (including leased items), it should be borne in mind that excessively reserved amounts at the end of the year are reversed.

In cases stipulated by the industry specifics of the composition of costs included in the cost of products (works, services), when the completion of repair work on objects with a long production period occurs in the next year after the reporting year, the balance of the reserve for the repair of fixed assets is not canceled. Upon completion of the repair, the excess accrued amount of the reserve is charged to the financial results of the reporting period.

3.53. In cases where, in an organization with a seasonal nature of production, the amount of expenses for maintenance and management of production, included in the actual cost of production according to the standards established in the organization, exceeds the actual costs, the resulting difference is reserved as future expenses. The Inventory Commission checks the validity of the calculation and, if necessary, can propose to adjust the cost rates. There should be no balance at the end of the year for this reserve.

3.54. An inventory of a reserve of doubtful debts created by an organization that uses the method of determining revenue from the sale of products (works, services) as the goods are shipped (works, services are performed) and the settlement documents are presented to the buyer (customer), is to check the validity of the amounts that have not been paid off in terms established by contracts, and are not provided with appropriate guarantees.

3.55. In the event of the formation of other reserves allowed in the established manner to cover any other expected costs and losses, the inventory commission checks the correctness of their calculation and validity at the end of the reporting year.

Appendix 10

ORDER dated June 13, 1995 No. 49
Approval of guidelines
for inventory of property and financial obligations

I order:

1. 
   Approve Guidelines for the inventory of property and financial obligations according to the Appendix.
2. 
   With the publication of this Order, the letters of the Ministry of Finance of the USSR are not applied in the territory of the Russian Federation: dated December 30, 1982 N 179 "On the Basic Provisions for the Inventory of Fixed Assets, Inventories, Cash and Settlements"; March 27, 1984 N 51 "On Supplementing the Basic Provisions for the Inventory of Fixed Assets, Inventories, Cash and Settlements"; November 10, 1987 N 212 "On Supplementing the Basic Provisions for the Inventory of Fixed Assets, Inventories, Cash and Settlements."

S. D. Shatalov

According to the conclusion of the Ministry of Justice of the Russian Federation of June 19, 1995 N 07-01-389-95, the Order does not need state registration.
^

Inventory guidelines

property and financial obligations

1.2. For the purposes of these Guidelines, the property of the organization means fixed assets, intangible assets, financial investments, production stocks, finished products, goods, other stocks, cash and other financial assets, and financial liabilities - accounts payable, bank loans, loans and reserves ...

1.3. All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory.

In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records (in custody, rented, received for processing), as well as property not accounted for for any reason, are subject to inventory.

Inventory of property is carried out at its location and financially responsible person.

Inventory of precious metals and precious stones is carried out in accordance with the Instruction on the procedure for obtaining, spending, accounting and storage of precious metals and precious stones at enterprises, institutions and organizations approved by the Ministry of Finance of the Russian Federation on August 29, 2001 No. 68n, and the Instruction on the procedure conducting an inventory of the valuables of the state fund of the Russian Federation held by the Committee for Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation, approved by Order of the Committee for Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation on April 13, 1992 N 326.

1.4. The main objectives of the inventory are: to identify the actual availability of property; comparison of the actual availability of property with accounting data; verification of completeness of reflection in the accounting of obligations.

1.5. In accordance with Accounting and Reporting Regulations in the Russian Federation, taking inventories is mandatory:

• 
  when transferring the property of an organization for rent, redemption, sale, as well as in cases stipulated by legislation when transforming a state or municipal unitary enterprise;
• 
  before the preparation of the annual financial statements, except for property, the inventory of which was carried out not earlier than October 1 of the reporting year. An inventory of fixed assets can be carried out once every three years, and of library funds - once every five years. In areas located in the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their least residues;
• 
  when changing financially responsible persons (on the day of acceptance - transfer of cases);
• 
  when establishing the 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;
• 
  upon liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases stipulated by the legislation of the Russian Federation or regulations of the Ministry of Finance of the Russian Federation.

2. General rules for taking inventory

2.1. The number of inventories in the reporting year, the date of their conduct, the list of property and financial obligations checked for each of them are established by the head of the organization, except for the cases provided for inparagraphs 1.5 and 1.6 of these Guidelines.

2.2. To conduct an inventory, a permanent inventory commission is created in the organization.

With a large amount of work for the simultaneous inventory of property and financial obligations, working inventory commissions are created.

With a small amount of work and the presence of an audit commission in the organization, it is allowed to entrust inventories to it.

2.3. The personal composition of permanent and working inventory commissions is approved by the head of the organization. The document on the composition of the commission (order, resolution, order (Appendix 1) is registered in the book of control over the execution of orders to conduct an inventory (Appendix 2).

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

The composition of the inventory commission can include representatives of the internal audit service of the organization, independent audit organizations.

The absence of at least one member of the commission during the inventory is the basis for recognizing the results of the inventory as invalid.

2.4. Before starting to check the actual availability of property, the inventory commission should receive the latest receipts and expenditures or reports on the movement of material values \u200b\u200band funds at the time of the inventory.

The chairman of the inventory commission endorses all incoming and outgoing documents attached to the registers (reports), indicating "before the inventory on" __________ "(date)", which should serve as the basis for the accounting department to determine the balance of property by the beginning of the inventory according to the accounting data.

Financially responsible persons give receipts that by the beginning of the inventory all expenditure and receipt documents for the property have been handed over to the accounting department or transferred to the commission and all values \u200b\u200breceived on their responsibility are capitalized, and those retired are written off at expense. Similar receipts are given by persons who have accountable amounts for the acquisition or powers of attorney to receive property.

2.5. Information on the actual availability of property and the reality of the recorded financial obligations are recorded in the inventory lists or inventory acts in at least two copies.

In the future, inventory lists, inventory acts are referred to as inventories.

Approximate forms of inventories and acts are given in Appendices 6 - 18 to these Guidelines.

2.6. The Inventory Commission ensures the completeness and accuracy of entering data on the actual balances of fixed assets, stocks, goods, cash, other property and financial obligations in the inventories, the correctness and timeliness of the inventory materials.

2.7. The actual presence of property in the inventory is determined by compulsory counting, weighing, measurement.

The head of the organization must create conditions that ensure a complete and accurate verification of the actual availability of property in a timely manner (provide labor for re-weighing and moving goods, a technically sound weighing facility, measuring and control devices, measuring containers).

For materials and goods stored in the supplier's undamaged packaging, the quantity of these values \u200b\u200bcan be determined on the basis of documents with obligatory verification in kind (for a sample) of some of these values. Determination of the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.

When inventorying a large number of goods by weight, lists of plumb lines are kept separately by one of the members of the inventory commission and the financially responsible person. At the end of the working day (or at the end of the reweighing), the data of these statements are compared, and the verified total is entered into the inventory. Measurement certificates, technical calculations and lists of plumb lines are attached to the inventory.

2.8. Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons.

2.9. Inventory lists can be filled in using computer and other organizational techniques, or manually.

Inventories are filled in with ink or ballpoint pen clearly and clearly, without blots or erasures.

The names of the inventoried values \u200b\u200band objects, their quantity are indicated in the inventories by the nomenclature and in the units of measurement adopted in the accounting.

On each page of the inventory, the number of serial numbers of material values \u200b\u200band the general total of the amount in physical terms recorded on this page are indicated in words, regardless of the units in which these values \u200b\u200bare shown (pieces, kilograms, meters, etc.).

Correction of errors is made in all copies of inventories by crossing out the wrong entries and putting down the correct entries over the crossed out ones. Corrections must be agreed and signed by all members of the inventory committee and financially responsible persons.

It is not allowed to leave blank lines in the inventories; blank lines are crossed out on the last pages.

On the last page of the inventory, a note should be made about checking prices, taxation and counting of totals, signed by the persons who performed this check.

2.10. Inventories are signed by all members of the inventory commission and financially responsible persons. At the end of the inventory, the financially responsible persons give a receipt confirming the verification of the property by the commission in their presence, the absence of any claims to the commission members and the acceptance of the property listed in the inventory for safekeeping.

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

2.11. Separate inventories are drawn up for property in custody, leased or received for processing.

2.12. If the inventory of property is carried out within several days, then the premises where material values \u200b\u200bare stored must be sealed when the inventory commission leaves. During breaks in the work of inventory commissions (at lunchtime, at night, for other reasons), inventories should be stored in a box (closet, safe) in a closed room where the inventory is carried out.

2.13. In cases where financially responsible persons find errors in the inventories after the inventory, they must immediately (before the opening of the warehouse, storeroom, section, etc.) notify the chairman of the inventory commission about this. The Inventory Commission checks these facts and, if confirmed, corrects the identified errors in the prescribed manner.

2.14. For registration of the inventory, it is necessary to apply the forms of primary accounting documentation for the inventory of property and financial obligations in accordance with Appendices 6 - 18 to these Methodological Instructions, or the forms developed by ministries, departments. In particular, when making an inventory of draft animals and productive animals, poultry and bee colonies, perennial plantations, nurseries, the forms approved by the Ministry of Agriculture and Food of the Russian Federation for agricultural organizations are used.

2.15. At the end of the inventory control checks of the correctness of the inventory can be carried out. They should be carried out with the participation of members of the inventory commissions and financially responsible persons before the opening of the warehouse, storeroom, section, etc., where the inventory was carried out.

The results of control checks of the correctness of the inventories are drawn up in an act (Appendix 3) and recorded in the book of control checks of the correctness of the inventories (Appendix 4).

2.16. In the inter-inventory period in organizations with a large range of values, selective inventories of material assets can be carried out in the places of their storage and processing.

Control checks of the correctness of inventories and sample inventories, carried out in the inter-inventory period, are carried out by inventory commissions by order of the head of the organization.

1.1. These Guidelines establish the procedure for taking an inventory of property and financial obligations of an organization and registering its results. An organization hereinafter refers to legal entities under the laws of the Russian Federation (except for banks), including organizations whose main activities are financed from the budget.

1.2. For the purposes of these Guidelines, the property of the organization means fixed assets, intangible assets, financial investments, production stocks, finished products, goods, other stocks, cash and other financial assets, and financial liabilities - accounts payable, bank loans, loans and reserves ...

1.3. All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory.

In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records (in custody, rented, received for processing), as well as property not accounted for for any reason, are subject to inventory.

Inventory of property is carried out at its location and financially responsible person.

Inventory of precious metals and precious stones is carried out in accordance with the Instruction on the procedure for obtaining, spending, accounting and storage of precious metals and precious stones at enterprises, institutions and organizations, approved by the Ministry of Finance of the Russian Federation on August 4, 1992 N 67, and the Instruction on the procedure conducting an inventory of the valuables of the state fund of the Russian Federation held by the Committee for Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation, approved by Order of the Committee for Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation on April 13, 1992 N 326.

Instruction of the Ministry of Finance of the Russian Federation dated 04.08.1992 N 67 became invalid due to the publication of the Order of the Ministry of Finance of the Russian Federation dated 29.08.2001 N 68n, which approved the new Instruction.

1.4. The main objectives of the inventory are: to identify the actual availability of property; comparison of the actual availability of property with accounting data; verification of completeness of reflection in the accounting of obligations.

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

The Regulation on Accounting and Reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of December 26, 1994 N 170, became invalid due to the publication of the Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n, which approved the new Regulation.

Regarding the issue of mandatory inventory, see paragraph 27Provisions on accounting and reporting in the Russian Federation, approvedBy order Ministry of Finance of the Russian Federation of July 29, 1998 N 34n.

when transferring the property of an organization for rent, redemption, sale, as well as in cases stipulated by legislation when transforming a state or municipal unitary enterprise;

before the preparation of the annual financial statements, except for property, the inventory of which was carried out not earlier than October 1 of the reporting year. An inventory of fixed assets can be carried out once every three years, and of library funds - once every five years. In areas located in the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their least residues;

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

when establishing the 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;

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

1.6. With collective (brigade) material responsibility, inventories are carried out when the team leader (foreman) changes, when more than fifty percent of its members leave the team (brigade), as well as at the request of one or more team members (brigade).