Inventory - a reconciliation of the data available to the Accountant of the presence of a certain tangible property and real estate in the amount of crease in the office.For more information on inventory you will learn from the article What is the inventory.
Since inventory is very important and the organizational and financial aspects of the process, it should be carried out according to the rules.
Preparation Before an inventory, it is necessary to issue an order management organization to carry out this task.Order must be registered in the log.The document should reflect what it will be exposed to the property inventory.
going to a special commission to carry out the work.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, for inventory work equipment, computer equipment in the office, you can attract regular system admi
Before starting the inventory should be checked:
- availability of inventory cards, books, inventories and other related documentation, its condition;
- presence and condition of technical passports or any other documents of a technical nature (if any) on the property, which will be subject to inventory;
- presence and condition of the documentation on fixed assets, which were handed over / taken out, sent / received for storage.
This is necessary in order to properly conduct an inventory, without wasting time during work on organizational issues, the search for relevant documents.
- Prior to the procedure, an accountant must provide the Commission document accounting of assets, under the authority of the organization and the cost of each item and the balance at the time of the last inventory.
- head of the commission shall certify with his signature credit and debit documents, by ticking "Before inventory on ... (date)."Furthermore, the Commission consults with the old data, pointing out what property, how much, the state noted in previous documents, and how the situation is in fact at the time of the new inventory.It should be noted that depending on which property is described, using one or another formats inventory acts.For example, the inventory of goods and materials is the form number INV-3.
- With financially responsible for property described persons take receipt certifying that the material benefits received are credited and debited tempered, followed up by the accounting department of the necessary documentation.
- At the very end in the inventory are making ready their signatures all the members of the inventory commission, headed by its leader.If at least one person involved in the inventory, the results of the procedure will be void in the documentation will not be signed.In this case, it begins proceedings on the subject of why it is not someone's signature and that needs to be done to make an inventory of the basic means to the end, having received all the necessary signatures.
When and how often the inventory?
This procedure should be carried out in the period from October 1 to December 31 of the reporting year.Running time may vary depending on the complexity of the problems and difficulties that arise directly from inventory.If the job takes a few days, weeks, each time after leaving the Commission premises, in which the property is being stored, should be sealed.
As for how often to conduct an inventory, according to the rules in force in the Russian Federation, this can be done 1 time in 3 years (the inventory of fixed assets) and 1 time in 5 years (list of library collections).Trade associations, as a rule, carried out the data of at least 1 time per quarter that is dictated by the specific nature of their work.