Accounting. Requirements and reasons for conducting an inventory (the most important)

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Accounting. Requirements and reasons for conducting an inventory (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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83. Requirements and grounds for conducting an inventory

1. Grounds for conducting an inventory:

1) transfer of property for rent, redemption, sale, transformation of a unitary enterprise;

2) preparation of annual financial statements;

3) change of materially responsible persons;

4) detection of facts of theft, abuse or damage to property;

5) natural disaster, fire, other emergencies;

6) reorganization or liquidation of the enterprise.

2. Inventory requirements.:

1) a permanent inventory commission must be created to conduct an inventory;

2) the personal composition of the inventory commissions is approved by the head of the organization. The composition of the inventory commission includes representatives of the administration of the organization, employees of the accounting service, employees of independent audit organizations;

3) the absence of at least one member of the commission serves as a basis for recognizing the results of the inventory as invalid;

4) before the start of the inventory, the commission must receive the latest receipts and expenditure documents or reports on the movement of material assets and funds;

5) the commission ensures the completeness and accuracy of entering data on the actual balances of fixed assets, stocks, goods, cash and financial obligations in the inventories, the correctness and timeliness of registration of inventory materials;

6) the actual presence of property during the inventory is determined by mandatory calculation, weighing, measurement;

7) verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons;

8) inventory records can be filled in using computer technology and manually;

9) the inventory is signed by all members of the inventory commission and materially responsible persons. At the end of the inventory, the financially responsible persons give a receipt confirming that the commission has checked the property in their presence, that there are no claims against the members of the commission and that the property listed in the inventory has been accepted for safekeeping;

10) separate inventories are drawn up for property held in safe custody, rented or received for processing;

11) if the inventory of property is carried out within a few days, then the premises where material assets are stored must be sealed when the inventory commission leaves;

12) when financially responsible persons discover errors in the inventories after the inventory, they must immediately report this to the chairman of the inventory commission, after which the inventory commission checks the indicated facts and corrects the identified errors in the prescribed manner;

13) for registration of the inventory, it is necessary to apply the forms of primary accounting documentation for the inventory of property and financial obligations;

14) at the end of the inventory, control checks of the correctness of the inventory may be carried out. They should be carried out with the participation of members of the inventory commissions and materially responsible persons;

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

Author: Kabkova E.N.

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