Each organization must conduct an inventory, which implies counting the balances of values in the warehouse and reconciling them with accounting data. This process is very laborious, but nevertheless, the check should take place at least once a year. It is also worth making an inventory in case of a change of the responsible person, before drawing up annual reports, in case of detection of theft or damage, and in other cases.
Instructions
Step 1
Before the inventory, the manager must issue an order (order) to carry out this procedure (form No. INV-22). This document contains information on the volume, procedure and timing of the inventory of objects. It should also list all members of the inventory commission, with an indication of their positions.
Step 2
Above in the order it is necessary to register the name of the organization in full, for example, Vostok Limited Liability Company. Next, indicate the structural unit, for example, transport or administration. In case of absence, nothing needs to be specified.
Step 3
Then it is necessary to put down the serial number of the document, it can have not only numbers, but also letters. Often this numbering is used with several divisions. Do not forget to include the date of compilation.
Step 4
Below you will see again the item "date", where you need to put down the beginning of the inventory.
Step 5
Next, you should indicate the members of the commission. It should include independent workers, that is, those who are not related to this warehouse. List the names of the objects to be checked.
Step 6
Also, the order should include the reasons that led to the conduct of this check, for example, the change of materially responsible employees.
Step 7
At the end, you should indicate the deadline for the delivery of inventory documents to the accounting department. After that, the order is signed by the head and transferred to the chairman of the inventory commission.
Step 8
The commission conducts an inventory in due time. After its completion, the commission draws up collation statements and acts. These documents are transferred to the accounting department for data reconciliation. If errors are found, the accounting department may require a follow-up check.
