Inventory of fixed assets is one of the most important points in the work of the relevant. It is necessary to check the actual availability of assets, to document everything. But this is not the only responsibility. It is important to monitor the condition of each object, and to ensure that the assessment of them is as objective as possible. Without experience and professional skills, it will be difficult to cope with the task.
When gems enter equipment and tools, they are checked at the same time as the main object itself.
Separately, an inventory is drawn up for the funds that were leased. Copies of inventories are provided to the owners of such objects.
It is obligatory to have information about when fixed assets are deregistered or from direct operation, and about the time when the procedure itself began and ended. In the case of the movement of fixed assets during the inventory, one cannot do without the numbering of documents. If the commission discovers objects that were not previously mentioned, then appropriate amendments are made.
Taking inventory: rules
It is not necessary to conduct an inventory every year. A situation is allowed when it is resorted to only once every three years. for approval by the inventory commission, it is filled out using the INV-22 form.
The best option for the composition of the commission for this procedure is the company's management, fixed asset specialists, along with accountants. The event will be considered valid only if all committee members are present. It is unacceptable to carry out the procedure when one person is present. In INV-22, it is necessary to register not only the composition of the commission, but also the dates, reasons, objects.
Members of the commission must receive up-to-date documents on the OS before the procedure begins. A note is made on the documents that the condition of the objects is being studied before the event. Persons with financial responsibility must separately confirm the compliance of all papers with legal requirements.
The commission checks not only accounting papers for OS, but also such documents as:
- For objects of natural resources that are owned by the company.
- Registers in the field of analytical accounting.
- Technical passports, other similar documentation.
- Information confirming the buildings.
The inventory itself is drawn up using the INV-1 form. The document must contain information relating to:
- key indicators of the object
- inventory numbers
- destination
- OS names
Power and serial number according to the data sheet are mandatory indicated for vehicles.
How does group accounting work?
If many objects of the same type are used, then it is easier to use special computer programs to carry out the so-called group accounting. For the entire group or part of it, you can draw up, which are:
- Movement within the company.
- Commissioning.
- Admission.
But the very possibility of group accounting is available only when working with objects of the same type with a total cost of up to 40 thousand rubles. Another prerequisite for the application of this system is the depreciation in full when the fixed asset is put into operation. The main thing is that the cost of all objects should be the same.
When received in different batches, the property acquires a different value. Therefore, accountants and other similar specialists do not have the opportunity to conduct an operation in a group with the movement of fixed assets, which have a single cost. Each individual batch requires a separate accounting card.
Group accounting is unacceptable when working with objects that change their value during operation. Especially if it is planned to carry out modernization and reconstruction, completion.
A collation sheet is a type of document that is necessary when deviations from the information available in the accounting are detected. Another collation statement is needed for fixed assets that are reflected in the accounting, although now the company does not belong.
Usually these are held in several stages and on a certain date. It is assumed that the real data are verified with the information presented in the financial statements.
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Our inventory list is filled out annually on a mandatory basis for departments and warehouses. The same is true when an employee is fired. who is financially responsible for the values.
Answer
One way or another, every business entity will face the need to conduct an inventory. The purpose of this check is to establish whether the accounting data correspond to reality. In fact, this is a check of whether the accounting of objects in the enterprise is correct or not. We will figure out how to conduct an inventory and what legal requirements must be met.
To ensure the reliability of accounting and reporting data, organizations are required to conduct an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented.
An inventory may be required due to the following events:
- when changing financially responsible persons;
- before compiling ;
- upon detection of facts of theft, abuse or damage to property;
- or liquidation of the company;
- in case of natural disaster, fire or other emergencies caused by extreme conditions;
- in other cases provided for by law (Article 12 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", hereinafter - Federal Law No. 129-FZ).
Recall that the inventory is regulated by the following regulatory legal acts:
- Federal Law No. 129-FZ;
- Regulation on accounting and financial reporting in the Russian Federation (approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, hereinafter referred to as the Regulation);
- Guidelines for the inventory of property and financial obligations (approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, hereinafter referred to as the Guidelines).
Assume that a financially responsible person leaves the company. In this case, an inventory is required. Consider what actions an accountant should take.
To carry out the inventory, a permanent inventory commission is created. It includes representatives of the administration of the organization, accounting workers, other specialists (for example, engineers or economists).
It is important to know
All property of the organization is subject to inventory: intangible assets, fixed assets, cash and other assets. As well as leased or deposited property and property not taken into account for any reason.
The head of the company issues and hands it over to the inventory commission. The order, as a rule, specifies the procedure for which objects are subject to inspection, the timing of the inventory of the object, the reason for which it is carried out, the composition of the commission and other information.
The results of the inventory are drawn up:
- collation sheet according to the form No. INV-18. It reflects the discrepancies between the accounting data and the inventory list. OS characteristics, their passport data, year of issue, number are displayed. It is compiled in two copies, one of which is stored in the accounting department, and the second is transferred to financially responsible persons;
- the final statement of accounting for the results identified by the inventory, in the form No. INV-26 .
An example of filling out these forms is given at the end of the article.
financially responsible person
Verification of the actual availability of property is carried out with mandatory participation (clause 2.8 of the Methodological Instructions). At the same time, such employees give receipts stating that by the beginning of the inventory, all expenditure and receipt documents for property have been handed over to the accounting department or transferred to the commission, and all valuables that have come under their responsibility have been capitalized, and those that have been retired have been written off as expenses (clause 2.4 of the Guidelines).
Rules for conducting an inventory of fixed assets
A) availability and condition of inventory cards, inventory books, inventories and other registers of analytical accounting;
b) availability and condition of technical passports or other technical documentation;
V) availability of documents for fixed assets leased or accepted by the organization for storage. In the absence of documents, it is necessary to ensure their receipt or execution.
When inventorying fixed assets, the commission inspects the objects and enters in the inventory their full name, purpose, inventory numbers and main technical or operational indicators.
When making an inventory of buildings, structures and other real estate, the commission checks for the availability of documents confirming that the specified objects are owned by the organization.
The presence of documents for land plots, water bodies and other objects of natural resources owned by the organization is also checked.
If errors are found in the accounting registers for the inventoryed fixed assets, it is necessary to indicate this in. The inventory also includes information on objects that are not registered.
For example, for such objects the following information is indicated:
- for buildings - purpose, basic materials from which they are built, volume, total usable area, number of floors (excluding basements and semi-basements), year of construction;
- on bridges - location, used materials and dimensions;
- on roads - type (highway, profiled), length, coating materials, as well as the width of the canvas. Depreciation is determined by the actual technical condition of the objects with the reflection of these data in the relevant acts.
Fixed assets are entered into inventories by name in accordance with the direct purpose of the object. If the object has undergone restoration, reconstruction, expansion or re-equipment and as a result its direct purpose has changed, then it is entered in the inventory under the name corresponding to the new purpose.
If the commission determines that capital work (for example, adding floors or adding new premises) or partial liquidation of buildings (for example, demolition of individual structural elements) are not reflected in the accounting records, it is necessary to determine the amount of increase or decrease in the book value of the object and include it in the inventory information about the changes made.
For fixed assets that are not suitable for use and cannot be restored, the inventory commission draws up a separate inventory. It indicates the time the facility was put into operation and the reasons that led to its unsuitability (damage, complete wear and tear, etc.). In a separate inventory, the commission also indicates fixed assets that are in safekeeping and leased.
Special rules
As a general rule, an inventory of property is required before the preparation of annual financial statements (except for those objects, the inventory of which was carried out no earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years (clause 27 of the Regulations).
The leased property continues to be the property of the lessor. During the lease term, it is taken into account on the balance sheet of the lessor. The inventory commission must determine the types of fixed assets leased, their quantity and value.
Posting fixed assets identified during the inventory
In accounting, fixed assets that were identified during the inventory are accounted for at their current market value and are reflected in the debit of the fixed asset accounting account in correspondence with the profit and loss account as other income (clause 36 of the Methodological Guidelines for Accounting of Fixed Assets, approved . by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).
With regard to tax accounting, the value of fixed assets identified during the inventory period is included in non-operating income. This provision has been fixed. At the same time, they are accepted for accounting at market prices and are subject to depreciation in the future. This opinion is expressed by officials of the financial department in letters dated June 10, 2009 No. 03-03-06 / 1/392, dated June 6, 2008 No. 03-03-06 / 4/42.
If during the inventory it is revealed, then it can be reflected in one of the following ways:
- in non-operating expenses, if the guilty person is not found (as of the date of receipt of the relevant documents from state authorities on the absence of guilty persons ());
- in non-operating expenses, if the guilty person is found. However, at the same time it is necessary to reflect the returned shortage in non-operating income.
Accounting
Identified surpluses of fixed assets are reflected in the accounting records as follows:
DEBIT 01 CREDIT 91-1
Fixed asset received.
If there is a shortage of fixed assets, the postings look like this (if the guilty person is not identified):
DEBIT 02 CREDIT 01
Written off depreciation for missing fixed assets;
DEBIT 94 CREDIT 01
The residual value of fixed assets is written off;
DEBIT 91-2 CREDIT 94
Shortage reflected in other expenses. If the perpetrators are identified during the shortage, then the postings will be as follows:
DEBIT 73 CREDIT 94
The shortage was written off at the expense of the perpetrators;
DEBIT 50 CREDIT 73
The employee paid off the debt.
Example
In the company Astra LLC, which sells computer office equipment, in connection with the dismissal of the warehouse manager I.I. Ivanova conducted an inventory. As a result of the actions taken, it was found:
Surplus - a laptop worth 45,000 rubles;
Shortage - a printer worth 45,000 rubles.
How to fill out an inventory list of fixed assets (form No. INV-1) and a collation sheet of the results of inventory of fixed assets and intangible assets (form No. INV-18) ( download example)
Yu.L. Ternovka, expert editor
Practical Accounting
Universal berator, which contains complete and reliable information about the rules of accounting. Comprehensive information about the work of the company from creation to distribution of profits.
During the scheduled or non-scheduled inventory at the enterprise, documents are filled out without fail. Including filling out an inventory list in the INV-1 form. The inventory is a form that is filled out during the inventory at the enterprise. Today we will consider the correctness of filling out the INV-1 inventory form, what information must be entered in the lines of the form. You can download an example and a blank form of the inventory form at the link.
The inventory list in the INV-1 form is filled out during the inventory of fixed assets - fixed assets, as well as intangible assets of the enterprise at the stage of recalculation, verification of fixed assets, in order to obtain information on the existing objects and their condition.
Before the start of the inventory, the documentary base for fixed assets of the enterprise is transferred to the accounting department, material assets and objects must be accounted for and capitalized. Those responsible for the safety of the OS are signed in the inventory, indicating that everything is in proper order and taken into account.
Inventory list of fixed assets. Design example
And so, let's try to figure out how to fill out the inventory correctly. The form itself consists of 3 pages.
- Page number 1 - title page.
It contains the following information:
- The name of the company, enterprise, their structural divisions;
- Motives for conducting an inventory on the basis of an order filled out in the INV-22 form, the date and number are indicated (a sample of INV-22 can be downloaded here);
- Inventory start and end dates;
- Date and inventory number INV-1;
- It is also necessary to indicate the objects to be checked, the name of the enterprises, the full name of the responsible persons, who owns them - the exact address and location.
- If fixed assets are leased, then in the column "lessor" indicate the name of the company - the owner of the facilities;
Responsible persons sign
The verification is carried out by a specially created commission approved by order. Its main task is to assess the actual state of objects, to enter basic information on them in the table, which is located on page 2 of the form.
- Page number 2 - a table of its filling
The following fields must be filled in:
- Sequence number of the record;
- Name of the object and its main characteristics;
- No. and date of the act of acceptance and transfer of the object for registration;
- Year of issue;
- Inventory number, serial number and passport;
- Actual availability in quantitative terms, cost.
Each object is described in a separate line and all data is filled in for it.
After filling out the form, the final data is calculated, the total cost of fixed assets is displayed in a separate line, the number of units of objects, their total cost according to the data received, is put in words under the table.
- Page #3
On this page, all responsible and verifying persons put their signatures, thereby confirming that they have checked all the objects and entered data into the table.
After filling, the documents are transferred to the accounting department of the enterprise. The chief accountant or his assistant enters accounting data for fixed assets, all data are verified, discrepancies are identified, and entered into the collation sheet. For registration, a unified one is taken.
The correctness of filling in all the data is checked by the chief accountant of the enterprise, puts his signature on page 3 and indicates the date.
Inventory lists are documents filled out by members of the inventory commission in the course of checking the availability and suitability of various types of company property. For each type of value, its own standard inventory form is filled out. In relation to fixed assets, the INV-1 form is used.
This inventory contains fields for specifying information about all fixed assets owned, their condition and suitability for operation.
Actual data are verified in the inventory with similar indicators of accounting registers. Detected inconsistencies are subject to transfer to a separate document, called a collation sheet. In relation to fixed assets, a statement is formed according to the standard form INV-18. The responsible accountant is responsible for reconciliation and execution of the collation statement.
The inventory list INV-1 is initially filled in by persons appointed by order of the head responsible for conducting an inventory of fixed assets. Further, the inventory with actual indicators is transferred to the accountant for verification and indication of accounting indicators, as well as subsequent reconciliation and formation of a collation statement.
The composition of the commission, the timing and procedure for conducting an inventory of fixed assets are determined by the head of the organization in the order. Usually, an inventory of fixed assets is carried out at the end of the year before completing the annual tax returns. It is also mandatory to conduct a reconciliation when changing the responsible person. The company can, on its own initiative, conduct an inventory of any property at a convenient time, if necessary, all the features of the organization of the procedure must be fixed in the order.
In this article, we propose to download the form of the inventory list INV-1 and a sample of its completion, these documents are presented for free download at the bottom of the article.
Below are the main points in filling out the inventory of fixed assets.
Download samples of other inventory documents to be filled out during the inventory:
Sample filling INV-1
The inventory form contains information about the owner of fixed assets, the unit to which they belong, the main type of activity of the company.
The document is also indicated as the basis for the audit - an order or instruction indicating its number and date of formation. Data on the inventory period (start and end dates) are transferred from the order.
The inventory itself also receives a number, the current number is written next to it.
The following data should be transferred from the order:
- type of checked property;
- their location;
- if these are leased objects, then the name of the lessor.
In the subsection of the inventory list “receipt”, the responsible persons put their signatures as a sign that all the fixed assets entrusted to them are in the place of storage, everything is taken into account, documents for the entire fund are transferred to the accounting department, that is, the property is ready for inventory.
The second page of the inventory list form INV-1 contains a table in which, during the verification process, data on the property being checked is entered:
- name of the OS object;
- details of the document on the basis of which the fixed asset was accepted for accounting, for example, the act of acceptance and transfer of OS-1;
- year of creation of the OS;
- object numbers from the passport, factory, as well as inventory;
- the actual availability and cost are entered in columns 10 and 11.
As many sheets with the table are filled in as fixed assets are found. After all the property is entered into the inventory list, the total number of positions, units of fixed assets and the corresponding amount are summed up. The same data is indicated for each completed page of the INV-1 form.
After filling in these data, all members of the commission sign, including materially responsible persons. The latter, by their signatures, confirm agreement with the data indicated in the INV-1 inventory.
The accountant checks the correctness of the INV-1 form and enters data from the accounting registers into columns 12 and 13. On the last page of the inventory list, the accountant puts his signature.
Download sample and form
Inventory list form INV-1 form - download.
Inventory inventory sample filling INV-1 - download.
From January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory. At the same time, forms of documents used as primary accounting documents, established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents) continue to be mandatory for use (information of the Ministry of Finance of Russia N PZ-10/2012). See also.
Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 N 88 (as amended on May 3, 2000) “On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results”
Unified form N INV-1
See this form in MS-Excel.
Approved
Decree of the State Statistics Committee of Russia
dated 18.08.98 N 88
┌───────┐ │ Code │ ├───────┤ Form according to OKUD │0317001│ ├───────┤________________________________________________ according to OKPO │ │ organization Type of activity │ │ ─────────────────────────┼───────┼─────────┤ cross out unnecessary ─────┼───────┤ Inventory start date │ │ ├───────┤ Inventory end date │ │ ├───────┤ Transaction type │ │ └─── ────┘ ┌─────────┬─────────────────────┐ │ Number │ Date │ │document│ compilation│ ├───────────┼── ──────────┤ │ │ │ INVENTORY DESCRIPTION └─────────┴───────────┘ FIXED ASSETS Fixed assets _________________________________________________________________________________________________________________, owned by the organization, in safekeeping, incl. rented Location __________________________________________________ Lessor<*>_________________________________________________ RECEIPT By the beginning of the inventory, all expenditure and receipt documents for fixed assets were handed over to the accounting department and all fixed assets received on my (our) responsibility were credited, and those that were retired were written off as expenses. Person(s) responsible for the safety of fixed assets: _________ _______ _________ position signature full signature _________ _______ _________ position signature full signature _________ _______ _________ position signature full signature ———————————<*>Filled in for fixed assets received under a lease agreement.
A sample form of the inventory of fixed assets can be downloaded from the link:
Instructions for filling out the fixed asset inventory form
(Unified Form No. INV-1)
It is used for registration of inventory data of fixed assets (buildings, structures, transmission devices of machines and equipment, vehicles, tools, computers, production and household inventory, etc.). The inventory list is drawn up in duplicate and signed by the responsible persons of the commission separately for each place of storage of valuables and the person responsible for the safety of fixed assets. One copy is transferred to the accounting department for compiling a collation statement, and the second remains with the financially responsible person (s).
Prior to the start of the inventory, a receipt is taken from each person or group of persons responsible for the safety of valuables. The receipt is included in the header of the form.
The inventory list in the form N INV-1 is printed with slip sheets according to the model of the 2nd page of the form, the number of which is determined by the customer of the forms.
In the case of automated processing of data on accounting for the results of the inventory, Form N INV-1 is issued to a commission on paper or machine storage devices with completed columns from 1 to 9.
In the inventory, the responsible person of the commission fills in column 10 on the actual availability of objects. When identifying objects that are not reflected in the accounting, as well as objects for which there is no data characterizing them, the responsible persons of the commission must include the missing information and technical indicators for these objects in the inventory list. According to the decision of the inventory commission, these objects must be capitalized. In this case, their initial cost is determined taking into account market prices, and the amount of depreciation is determined according to the technical condition of the objects with the obligatory execution of the relevant acts.
Inventories are compiled separately for groups of fixed assets (industrial and non-industrial purposes).
Column 9 "Passport number" is filled in for fixed assets containing precious metals and stones.
For fixed assets leased, the inventory is drawn up in three copies separately for each lessor, indicating the lease term. One copy of the inventory list is sent to the landlord.