An inventory sheet is a comparison of actual balances with written indicators. The form and sample can be downloaded for free using the link.

Inventory activities have a positive effect on the functioning of any enterprise. This act can be compared to a regular medical examination. Of course, the active actions of the subjects are documented with accompanying papers. Inventory sheet- this is a comparison of actual cash balances, inventory items and other things with written indicators. The document form can be downloaded via a direct link on the page completely free of charge and without restrictions.

Various activities with the property of the institution will undoubtedly entail the preparation of an inventory sheet. Changes in management, intentional illegal acts of employees related to theft of property, emergency incidents, reorganization of a legal entity will cause inventory work. Competent execution of this paper is very important for further reporting. The employee who compiles this sheet bears enormous responsibility to management. It is undesirable to make grammatical errors in the inventory sheet.

Mandatory items of the inventory list

:

• The name of the enterprise and division is written at the top;
• Below is the date of the event, the basis, the title of the accompanying sheet;
• Listing of positions, their signature, and decoding;
• Then the numerical values ​​are entered into the table;
• At the end the results are summed up;
• Signatures of each participant, transcript, position;

Despite the individual work on compiling the inventory sheet, the procedure requires the participation of a commission. This collegial body is created by a decision of the management, about which a corresponding order is issued. The same administrative act regulates the procedure for carrying out the inspection, the plan, and the responsible persons. In the nature of office work, there are many identical papers similar to the inventory sheet. The task of all types is to reconcile real components with written indicators. Enjoy your use.

Primary documents for recording inventory results are used to verify the completeness and accuracy of accounting during a full or partial inventory of the property and financial assets of an enterprise. Based on these documents, the inventory commission determines to what extent the content of accounting data and primary documents corresponds to the actual value of the property.

An album of unified forms of primary accounting documentation was developed by NIPIstatinform of the Goskomstat of Russia on the basis of Decree of the Government of the Russian Federation dated July 8, 1997 No. 835. The forms of primary accounting documentation were agreed upon with the Ministry of Finance of Russia, the Ministry of Economy of Russia, the Central Bank of the Russian Federation and approved by the Decree of the Goskomstat of Russia dated August 18, 1998 city ​​No. 88.

Maintaining primary accounting according to unified forms of primary accounting documentation applies to legal entities of all organizational, legal forms and forms of ownership operating in sectors of the economy.

List of forms of primary accounting documentation (as amended by Resolution of the State Statistics Committee of the Russian Federation dated March 27, 2000 No. 26)

Form number	Form name
	Inventory list of fixed assets
	Inventory list of intangible assets
	Inventory label
	Inventory list of commodity and material assets
	Inventory report of goods and materials shipped
	Inventory list of commodity and material assets accepted for safekeeping
	Act of inventory of goods and material assets in transit
	Inventory act of precious metals and products made from them
	Inventory list of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, devices and other products
	Act of inventory of precious stones, natural diamonds and products made from them
	Inventory report of unfinished repairs of fixed assets
	Act of inventory of future expenses
	Cash inventory report
	Inventory list of securities and forms of strict reporting documents
	Act of inventory of settlements with buyers, suppliers and other debtors and creditors
Appendix to form N INV-17	Help for the act of inventory of settlements with buyers, suppliers and other debtors and creditors
	Comparison statement of the results of inventory of fixed assets
	Comparison sheet of inventory results of commodity and material assets
	Order (decree, order) to conduct an inventory
	Logbook for monitoring the implementation of orders (decrees, instructions) on inventory
	Act on the control check of the correctness of the inventory of valuables
	Logbook for control checks of the correctness of inventories
	Statement of results identified by inventory

In accordance with the Methodological Instructions for Inventory, the inventory is carried out in several stages. At each stage, relevant primary documents are drawn up. In this case, an order to carry out an inventory is first issued (Form N INV-22), which is registered in the journal for monitoring the implementation of orders to carry out an inventory (Form N INV-23). Then inventory records or acts are filled out, which contain information about the actual availability of property and the reality of recorded financial obligations (forms N INV-1, INV-1a, INV-2, INV-3, etc.). The next step in the inventory process is to compare the results identified during the audit with the data reflected in the accounting accounts. At the same time, to reflect the results of the inventory of fixed assets, intangible assets, inventories, finished products and other material assets, matching statements are compiled (forms N INV-18, INV-19). To record the results of the inventory of unfinished repairs of fixed assets, future expenses, the availability of funds, securities and forms of strict reporting documents, unified registers can be used, which combine the indicators of inventory lists (acts) and matching statements (forms N INV-10, INV- 11, INV-15, INV-16). Upon completion of the inventory, control checks of its correctness can be carried out. The results of such checks are formalized in an act (Form N INV-24) and are recorded in the logbook of control checks of the correctness of the inventory (Form N INV-25). At the last stage, the results of inventories carried out in the reporting year are summarized in the statement of results identified by the inventory (form N INV-26).

Inventory list- a document reflecting data on the actual availability of inventory (inventories, finished products, goods, other supplies, etc.) in storage locations and at all stages of their movement in the organization. The inventory was approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

This form of inventory is formed based on the results of an inventory of inventory items in the organization’s storage areas (reported to materially responsible persons) to ensure that the actual availability of assets matches the accounting data. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons. Relevant reports are drawn up for unusable or damaged materials and finished products identified during inventory.

It is used for registration of inventory data of fixed assets (buildings, structures, transfer devices of machines and equipment, vehicles, tools, computer equipment, production and household equipment, etc.). The names of the objects being inventoried, their quantity and price are shown in inventory lists or acts (at least in two copies, signed by all members of the commission and financially responsible persons) according to the nomenclature and in the units of measurement used in accounting. Financially responsible persons confirm on each inventory that they have no claims against the commission and that the verified values ​​have been accepted by them for storage

One copy is transferred to the accounting department for drawing up a matching statement, and the second remains with the financially responsible person(s). Before the inventory begins, a receipt is taken from each person or group of persons responsible for the safety of valuables. The receipt is included in the header section of the form. In the inventory, the responsible person of the commission fills out the column about the actual availability of objects. When identifying objects that are not reflected in accounting, as well as objects for which there is no data characterizing them, the responsible persons of the commission must include the missing information and technical indicators for these objects in the inventory list. By decision of the inventory commission, these objects must be capitalized. In this case, their initial cost is determined taking into account market prices, and the amount of depreciation is determined according to the technical condition of the objects with the mandatory execution of relevant acts. Inventories are compiled separately for groups of fixed assets (production and non-production purposes). For fixed assets accepted for lease, an inventory is drawn up in triplicate separately for each lessor, indicating the lease term. One copy of the inventory list is sent to the lessor.

In case of detection of damage, breakage and scrap of inventory items, the inventory commission draws up an act in which they indicate the nature, extent, reasons for the damage and the persons responsible for it, and, together with a written explanation, submit it to the financially responsible persons for consideration.

Completed inventory records are submitted to the accounting department, where they are checked and the actual availability of funds is compared with accounting data. The comparison results are recorded in the comparison sheet. It indicates the actual availability of funds according to inventory data, the availability of funds according to accounting data and the results of comparison - surplus or shortage.

An inventory of inventory items is carried out after audits at companies and organizations in the manner established by legislative acts and internal labor regulations of organizations.

The important point is reflection of all information obtained during the inventory, since on the basis of such a document one can judge the presence of a surplus or shortage, as well as the need to carry out a procedure for collecting damages from responsible persons.

Inventory procedure: goals, objectives, types

The inventory procedure is carried out to resolve such assigned tasks:

1. Determining the actual availability of listed inventory in the organization.
2. Control over the safety of company property.
3. Checking the effectiveness and sufficiency of the means and methods used to ensure safety.
4. Definitions of property that is no longer used by the organization.
5. Checking the real value of inventory items listed on the balance sheet.

The procedure for completing the inventory list will depend on type of inventory(completeness of its implementation):

1. Partial, in which certain types of goods and objects are subject to inspection.
2. Full, in which all property listed on the balance sheet is subject to inventory.
3. Selective, in which certain groups will be checked and recalculated (equipment and materials only, goods only, certain groups of goods).

In addition, the design of the inventory list of goods and materials may differ depending on the type of audit in terms of frequency, which is as follows:

1. Planned– is carried out within predetermined periods, which are selected depending on the frequency separately approved by the organization’s accounting policy. In this case, the inventory will contain information about the property that is indicated in the implementation plan (full list or partial).
2. Unscheduled. Such an audit is carried out contrary to the developed plan and may be associated with ensuring control over the safety of inventory items, identified cases of theft, damage as a result of natural disasters, change of management, transfer of ownership, etc. Depending on the reason for the inventory, it may contain complete or partial information, and may also be signed by different officials.

Regulatory acts

When conducting a recount, regardless of their type and type, as well as drawing up related papers and, in particular, an inventory list, it is worth relying on the provisions of such legislative and regulatory acts:

1. Federal Accounting Law No. 402-FZ, which reveals methods and methods for determining the need for audits, shows the procedure for processing documents and reflecting surpluses and shortages identified as a result of the inventory - discrepancies in the accounting and actual balances.
2. Regulations on accounting and reporting of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation No. 34n, which reflects the rules for assessing and conducting audits of listed property, as well as mandatory actions that are carried out after its implementation.
3. Resolution of the State Statistics Committee of the Russian Federation No. 88 - provides forms of accounting documentation related to the primary one, which reflects the results of the audit.
4. Guidelines for conducting an inventory, approved by Order of the Ministry of Finance of the Russian Federation No. 49, which reflect the rules for conducting audits and the features of documenting the results obtained.
5. Order of the Ministry of Finance of the Russian Federation No. 20n dated March 10, 1999 “On the procedure for carrying out inventory during an inspection by the Federal Tax Service.”

Purpose and use

The inventory list of goods and materials is intended for following goals:

1. Determining the exact presence of valuables that are on the balance sheet of an individual or legal entity.
2. Possibility of preparing financial statements for the calendar year.
3. Confirmation of theft or theft of material assets of the enterprise.
4. Establishing the actual damage caused to the organization as a result of accidents, fire, earthquake, flooding, structural collapse, failure of pieces of equipment, inability to create the necessary conditions for storage (lack of electricity in freezers, etc.).
5. Transfer of the actual amount of property from one official to another (if one head of a department replaces another at a specific post).

As a result of the audit, the information reflected in the inventory list may be next:

1. Full correspondence between actual and accounting balances. It is worth noting that such facts in most cases become possible with property consisting of large-sized valuables or with a sufficiently large value. If there is a large amount of low-value raw materials, supplies, or goods on the balance sheet, then compliance of such balances rarely occurs.
2. Determination of surplus material assets.
3. Definition of shortage. Also, the results often contain information about both the surplus of one type of property and the shortage of others.

Basic design requirements

The main requirements that should be taken into account when preparing inventory records are: following:

1. Only reliable information is allowed to be entered into documents. If individuals make a mistake due to inattention or with a selfish motive (to hide the fact of theft, loss, etc.), they may be held accountable.
2. All entered information must be obtained on the basis of the actual performance of recalculation, weighing, and measurement.
3. If, during the inventory, there are goods or valuables delivered from the organization’s suppliers, but not yet unpacked, they can be entered in the quantity specified in the invoice. In this case, partial verification of individual inventory items is mandatory for greater reliability of the results obtained.
4. All assets listed on the company’s balance sheet must be entered into the inventory in the units in which they appear according to the documents (kilograms, meters, pieces, liters, etc.).
5. The inventory drawn up as a result of the audit should not contain blank lines - all data (names of inventory items) are reflected in order - one after another. If there are blank lines at the end of the document, they are either deleted (using computer programs) or crossed out (when filling out the form manually).
6. If errors are identified during the preparation of the inventory, they are corrected by crossing out the incorrect information (name, quantity, total amount) and putting the updated or correct data on top. Corrections are agreed upon by all members of the audit commission and are made only with the consent of the full composition.
7. According to the rules, the financially responsible person puts his signature at the end of the document, certifying his agreement with all the results of the audit entered into the inventory. After affixing the signature, any clarifications and amendments can no longer be made.

Sample and form INV-3

1. The first sheet of the document contains basic information about the name of the organization, as well as its structural unit (if the audit is carried out only in it).
2. The basic data on the basis of which the audit was carried out (date of its signing and serial number according to the list of internal documents of the company) must be reflected.
3. The date of the beginning of the inventory and its end is reflected (with the exception of special situations, they should not exceed the period established by the order).
4. The inventory of property listed on the balance sheet is assigned a specific serial number, which is reflected in the document itself next to the date of its final signing.
5. The list of inventory items that participated in the recalculation is indicated.
6. The main part contains a table in which all material assets that were subject to reconciliation with the actual quantity are reflected by position (in the case of a full audit, the document contains the entire list of what is included in accounting). In this case, for each item the following data is indicated: the serial number of the position, the full name (which corresponds to the accounting name), the unit of measurement of a separate value (it must coincide with the data of the unified measurement classifier), the cost of the unit of the name, the actual quantity identified as a result of the inspection, total amount for each item, reconciled data on actual availability and accounting balance
7. The final data obtained as a result of the verification and determination of the actual amount of the balance, as well as surplus or shortage.
8. Signature of the commission members who conducted the recount and were present during the audit.
9. Signature of persons bearing financial responsibility for the values ​​involved in the recalculation.

After completing and signing the inventory list of inventory items, the audit is considered completed, and further actions will be to bring the accounting balance in accordance with the accounting balance. In this case, third-party factors are taken into account (goods in transit, goods incorrectly registered, write-off at the expense of guilty parties, etc.).

How inventory takes place in a warehouse in 1C can be found in these instructions.

Primary documents for recording inventory results are used to verify the completeness and accuracy of accounting during a full or partial inventory of the property and financial assets of an enterprise. Based on these documents, the inventory commission determines to what extent the content of accounting data and primary documents corresponds to the actual value of the property.

The main regulations governing the inventory procedure are:

Accounting Law;

Regulations on accounting;

Guidelines for inventory of property and financial liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 N 49 (hereinafter referred to as Guidelines for Inventory).

In accordance with these documents, as well as Resolution N 835, for the preparation of primary documents compiled during the inventory, it is necessary to use standard interdepartmental forms of primary accounting documentation approved by the State Statistics Committee of Russia.

Resolution No. 88 introduced the following forms for documenting inventory results:

N INV-1 "Inventory list of fixed assets";

N INV-1a "Inventory list of intangible assets";

N INV-2 "Inventory label";

N INV-3 "Inventory list of inventory items";

N INV-4 “Inventory report of shipped inventory items”;

N INV-5 "Inventory list of inventory items accepted for safekeeping";

N INV-6 “Act of inventory of payments for inventory items in transit”;

N INV-8 “Act of inventory of precious metals and products made from them”;

N INV-8a "Inventory inventory of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments and other products";

N INV-9 "Act of inventory of precious stones, natural diamonds and products made from them";

N INV-10 “Inventory report of unfinished repairs of fixed assets”;

N INV-11 “Act of inventory of future expenses”;

N INV-15 “Cash Inventory Act”;

N INV-16 "Inventory list of securities and forms of strict reporting documents";

N INV-17 “Act of inventory of settlements with buyers, suppliers and other debtors and creditors”;

Appendix to form N INV-17 “Certificate for the act of inventory of settlements with buyers, suppliers and other debtors and creditors”;

N INV-18 "Comparison statement of the results of the inventory of fixed assets, intangible assets";

N INV-19 “Comparison sheet of the results of inventory of inventory items”;

N INV-22 “Order (decree, order) on conducting an inventory”;

N INV-23 "Logbook for monitoring the implementation of orders (decrees, instructions) on inventory";

N INV-24 “Act on control verification of the correctness of the inventory of valuables”;

N INV-25 "Register of control checks of the correctness of inventory";

N INV-26 "Record of results identified by inventory."

Since January 1, 2001, the unified form N INV-26 has been slightly modified by Decree of the State Statistics Committee of Russia dated March 27, 2000 N 26.

Forms N INV-1-INV-19 are the necessary primary documents. On their basis, the results of inventory are reflected in accounting. We will consider in detail the procedure and features of filling out each of these forms below. Forms N INV-22-INV-26 are used for the proper organization of the inventory process itself and for monitoring the correctness of its implementation. They are quite simple in design, so we will not describe each of them in detail.

In accordance with the Methodological Instructions for Inventory, the inventory is carried out in several stages. At each stage, relevant primary documents are drawn up. In this case, an order to carry out an inventory is first issued (Form N INV-22), which is registered in the journal for monitoring the implementation of orders to carry out an inventory (Form N INV-23). Then inventory records or acts are filled out, which contain information about the actual availability of property and the reality of recorded financial obligations (forms N INV-1, INV-1a, INV-2, INV-3, etc.). The next step in the inventory process is to compare the results identified during the audit with the data reflected in the accounting accounts. At the same time, to reflect the results of the inventory of fixed assets, intangible assets, inventories, finished products and other material assets, matching statements are compiled (forms N INV-18, INV-19). To record the results of the inventory of unfinished repairs of fixed assets, future expenses, the availability of funds, securities and forms of strict reporting documents, unified registers can be used, which combine the indicators of inventory lists (acts) and matching statements (forms N INV-10, INV- 11, INV-15, INV-16). Upon completion of the inventory, control checks of its correctness can be carried out. The results of such checks are formalized in an act (Form N INV-24) and are recorded in the logbook of control checks of the correctness of the inventory (Form N INV-25). At the last stage, the results of inventories carried out in the reporting year are summarized in the statement of results identified by the inventory (form N INV-26).

The list of documents that are compiled during a planned or early inventory includes the unified form INV-3. It is filled out during the process of counting values, after it has been completed, the details of which are indicated in the header of the inventory.

Sample and blank form of INV-3 form

FILES

Information about the inventory order in the INV-3 form is indicated as follows:

In the bottom line we indicate the total value for all positions, i.e. the sum of all units, as well as the total value of the items. If we are dealing with a large warehouse, the number of inventory pages may increase. In this case, the results will be summed up twice: for the current page and for the general inventory.

It should be noted that the values ​​in the “Total by page” and “Total by inventory” blocks may not match:

The last page is evidence of the audit results. All members of the commission, as well as materially responsible persons who are noted at the very beginning of the document, are required to sign here. We remind you that the composition of the commission may be less than the number of lines provided for in INV-3.