Heads of organizations in the process of economic activity can optionally carry out an inventory of fixed assets. The very concept of "inventory" means checking the availability of property with accounting data. Usually, this procedure is carried out when changing the materially responsible person or when reorganizing an enterprise. As a rule, the inventory is carried out on the basis of the order of the head.
Instructions
Step 1
The inventory is carried out by the written order of the head. To draw it up, first decide which fixed asset items will be checked.
Step 2
After that, think over the composition of the inspectors, that is, the members of the inventory commission. It should include at least three people, while it is desirable that there be such employees as an accountant, commodity expert, technologist. Also involve employees responsible for internal control - for example, a foreman, an engineer, and others. Please note that if at least one of the members of the commission for some reason is absent from the inventory, then all the results are considered unreliable.
Step 3
After you think over all the information, issue it in the form of an order (instruction) to conduct an inventory (form No. INV-22). In this administrative document, fill in the "header", that is, indicate the name of the organization in accordance with the constituent documents, then specify the structural unit, for example, transport. Then put down the serial number of the document and the date of the order.
Step 4
Below, indicate the date of the inspection of the property, and also list the composition of the inventory commission, indicating the position of each of them, also write the last name, first name and patronymic (possibly initials) of all members. Select the chairman of the commission, as a rule, it is he who is responsible for transferring the results of the audit to the accounting department.
Step 5
In the line below, write about the property being inventoried, write down the obligations. Next, indicate the timing of the inventory and the reason for it, for example, the change of the materially responsible person. Then write down the deadline for submitting all documents to the accounting department, and at the end, sign.
