To check the accuracy of accounting, each organization must conduct an inventory of assets, it can be fixed assets, materials and other values. The results of this check are entered into the inventory list (form No. INV-1, INV-3, INV-5, INV-8a, INV-16). It is very important to fill it out correctly.
Instructions
Step 1
An inventory list is drawn up in two copies, one of which is transferred to the accounting department, the second remains with the inspector. It must be signed by financially responsible persons after evaluating and rechecking all accounting data with the actual presence of values in the organization.
Step 2
When filling out the inventory, all lines must be completed. In the Organization field, enter the full name of the campaign, for example, Vostok Limited Liability Company. In the same line, you must indicate the all-Russian classifier of enterprises and organizations, you can see it in the accounting documents.
Step 3
A structural unit is written below the line, for example, transport. If the campaign uses codes for such units, then this is also indicated. After that, OKVED is indicated.
Step 4
Next, you need to write the basis for the inventory, for example, the order (order) of the head. The lines "Start date of inventory" and "Date of end of inventory" indicate the verification period according to the order.
Step 5
There is a column "Operation code" in the inventory, if your organization uses coding, then put the code, and if not, a dash.
Step 6
In the inventory list, all values have serial numbers, respectively, put them in the required column, and next to them put the date of the check for each item and the type of values, for example, production stocks.
Step 7
After the word located, it is necessary to indicate the property rights, for example, owned by the organization.
Step 8
In column 2, it is necessary to indicate the account in which the balances of values are reflected, for example, if these are materials - 10, fixed assets - 01. After that, the characteristics of assets, grade, type, units of measurement according to OKEI, inventory number, cost of each unit and passport number are indicated …
Step 9
After everything is filled in, the responsible persons in the "Actual availability" column must indicate the number and amount of valuables, sum up all balances and write them down in the "Total" column, and then sign.
Step 10
Further, the inventory list is transferred to the accounting department, where the balances on the balance sheet are affixed. The accountant must sign. If there are differences in the data, a collation statement is drawn up.
