Inventory is an accountant's best friend

 In accordance with Article 12 of the Federal Law "Accountants Walsall" dated 21.11.96 N 129-FZ, as well as on the basis of clause 26 of the Regulations for the maintenance of accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n, in order to ensure the reliability of accounting data and, as we used to say, financial statements, the organization must conduct an inventory of property and obligations, during which their presence, condition and assessment are checked and documented.

An irrevocable inventory is carried out in the following options:

• when transferring property for rent, redemption, sale, as well as when transforming a municipal or city unitary company;
• before the preparation of the annual financial statements (not counting the property, the inventory of which was carried out not earlier than October 1 of the reporting year).
• when changing financially responsible persons;
• when revealing the facts of theft, abuse or damage to property;
• in other options provided by the legislation of the Russian Federation.

In addition to irrevocable inventories, the organization, without the help of others, establishes by order of the manager:

• The number of inventories in the reporting year;
• Dates of inventories;
• List of assets and obligations to be inspected, etc.

The surplus identified in the inventory process is attributed to monetary results in the amount of the market value of the found property.

If in the course of the inventory shortages were identified, then the amount of shortages refers to:

• for the costs of production or circulation - within the limits of the rate of natural loss (see Appendix 1);
• at the expense of the perpetrators - in excess of the norms of natural attrition;
• to other expenses of the organization - in options if the guilty persons are not identified or the tribunal refused to recover from their losses.

Data on the actual availability of goods and materials are, as it were, entered into the inventory list of goods and materials in the form INV-3.

Differences revealed during the inventory between the accounting data and the actual availability of values ​​are reflected in the collation sheet INV-19.

Columns 12-17 of the statement given to us reflect information adjusted in connection with the detection of errors in the inventory of goods and materials.

In columns 18-23, it is necessary to reflect information about overlapping excess shortages due to re-grading.

Please note: in accordance with clause 5.3 of the Methodological Guidelines for the Inventory of Property and Monetary Obligations, approved by the Order of the Ministry of Finance dated 06/13/1995. No. 49, the mutual offset of surpluses and shortages as a result of re-grading can be allowed only as an exception for the same checked period, for the 1st and the same, as people are used to expressing themselves, the inspected person, in relation to the commodities and materials of the 1st and, as many people think, of the same name and in identical quantities.

Columns 24-26 INV-19 reflect the final data on surplus. It goes without saying that in columns 27-32 - the total data on shortages.

The final data on the carried out inventory is also reflected in the statement INV-26 "Results of the statement of accounting of the results revealed by the inventory."