Depending on the type of inventory, there are three types of acts (approved by the Decree of the Goskomstat of Russia dated 18.08.1998 No. 88), filled in upon the inspection: INV-1 - inventory list of fixed assets, INV-1a - inventory list of intangible assets, INV-3 - inventory list of inventory items.
Instructions
Step 1
To carry out an inventory of fixed assets (buildings, devices of machinery and equipment, vehicles, tools, computers, production inventory), use the form of act INV-1.
Step 2
Before starting the check, take from the materially responsible person a receipt for the transfer of all documents related to the checked objects to the accounting department. This receipt is the title page of the entire act.
Step 3
Fill in the following fields: "Date" - indicate the date of the inventory, "Operation" - what exactly was carried out, "Warehouse" - display the warehouse where the inventory was carried out. In the "MOL" field, indicate the materially responsible person for this warehouse. In the column "Warehouse section" - write the name of the warehouse division where the verification process was carried out.
Step 4
In the inventory, fill in the field "Actual availability". Indicate the actual number of inventory items. If objects were found for which there is no information, include in the inventory the fact of the absence of additional information. Make up the inventory separately for groups of production and non-production nature. Fill in the act in duplicate, with the signature of each member of the inventory commission. The inventory commission consists of at least three people: a representative of the accounting department, a financially responsible person and a representative of the third division (for example, the sales department). Transfer one copy of the act to the accounting department, and leave the second to the financially responsible person.
Step 5
When checking intangible assets, an invoice of form INV-1a is filled in. The algorithm for filling out the form is the same as for the inventory of fixed assets. Make two copies. Transfer one to the accounting department, the second to the person responsible for the safety of documents confirming the organization's right to use intangible assets. If, during the check, intangible assets are found for which there is no data in the accounting report, include them in the inventory list.
Step 6
To reflect the actual availability of inventory items (goods, finished goods, production stocks, other stocks), use the INV-3 form. Follow the same steps for filling out as in the first two forms.
