First of all, an appropriate order is issued. A unified form NINV-22, a form according to OKUD 0317018, has been developed for it. It contains the following information:
- name of company;
- structural subdivision;
- composition of the inventory commission;
- list of checked liabilities and property;
- time and place of inventory;
- basis for inventory.
The list is compiled in two copies. The first is for the accounting service to compile a collation statement (if there are discrepancies with accounting). The second is for a financially responsible person (hereinafter - MOL).
When changing the financially responsible person, the inventory is compiled in triplicate.
Prior to the start of the procedure, a financially responsible person receives a receipt that all documents have been submitted to the accounting department, therefore, they have been taken into account or written off as expense. It is compiled in a unified form of an inventory, at the bottom of the title page. A separate document is not required.
Inventory Order
Form inventory list of inventory items
There is a unified document - form No. INV-3 (form according to OKUD 0317004), approved by Goskomstat Resolution No. 88. It is necessary during the inventory of materials, goods and finished products. You can download the inventory inventory form, and below we will step by step explain how to fill it out correctly.
How to complete an inventory
Step 1. We fill in the name of the organization, structural unit, OKTMO code, type of values, details of the document-base for the inventory.
Step 2. The financially responsible person certifies with his signature that all goods and materials have been credited or written off.
Step 3: In organizations where data is automatically recorded in specialized programs, form No. INV-3 is compiled using these programs. They themselves fill in columns 1-9, and the commission notes in column 10 the presence of objects on the list. The commission determines the actual availability of the inventoryed property, recalculating and outweighing it, if necessary. It is forbidden to enter data on balances in the list from the words of a financially responsible person or according to accounting data, without checking their actual presence.
In the example below, the item number and inventory number are the same, but this is not a necessary condition. The column "passport number" (9) is filled in only if the goods and materials contain precious stones and metals.
The result is summarized for each page of the form. The number of pages can be any, depending on the actual availability of valuables.
Step 4. After filling in all the fields, the last sheet is compiled with the results of all pages, the signature of the chairman and the composition of the inventory commission, which are defined in the order. The commission may include:
- administrative staff of the organization;
- accounting staff;
- other specialists.
The persons responsible for the storage of goods and materials confirm the fact of their presence at the inventory and sign the statement, agreeing with the actual data indicated in it.
Sample inventory list of inventory items
Sample filling inventory list of fixed assets
For this, a unified form No. INV-1 is used. It is filled in similarly to the example for form No. INV-3. Feel free to use the provided instructions.
We also offer to download the form of inventory of fixed assets.
Responsibility for compilation and retention
After signing all copies of the inventory, one of them is transferred to the accounting department to identify discrepancies and draw up collation statements (unified form No. INV-19, OKUD 0317017). If shortages or surpluses are found, the accounting service offers options for reflecting these facts of the economic life of the organization.
Based on the results of the inventory, financially responsible persons may be fined due to damage to the organization.
The inventory commission is responsible for the preparation of documents, compliance with the deadlines and procedures for conducting an inventory. If at least one of the members of the commission was not present during the inventory, its results may be challenged.
The inventory is kept in the organization for at least five years.
