Inventory in the warehouse is a necessary procedure for maintaining order and proper accounting of balances. With its help, you can not only manage sales, but also evaluate production efficiency. There are special organizations that, through outsourcing, can conduct an inventory clearly and without unnecessary red tape. It is quite possible to carry it out on your own, the main thing is to know general rules its implementation. The article discusses the procedure and inventory in the warehouse, what documents need to be prepared and how to arrange the results.

General Inventory Rules

Inventory is a rather time-consuming and expensive undertaking. When conducting it, it is worth considering the costs during working and non-working hours.

During business hours: (click to expand)

at the time of its implementation, the employees involved in it will not be able to fulfill their immediate duties;
the shipment of goods to customers, the acquisition of existing balances in orders will be suspended;
all purchases and receipts from suppliers are stopped for the counting period.

Out of business hours:

Everyone who goes out on a day off to conduct an inventory is paid at a double rate.

That's why no one really uses unscheduled checks. In this case, it would be more efficient to initially set up the work in such a way that automated accounting is kept, and employees are maximally trained and competent in the issues of receiving and shipping goods and materials.

General inventory rules:

the presence of all members of the commission;
actual calculation of goods and materials, and not from the words of financially responsible persons;
by the beginning of the check, commodity reports with all attached documents on the movement of goods and materials and receipts from materially responsible persons must be provided;
the results of the inventory are recorded in the inventory list and the inventory act.

Timing of the inventory

It is carried out both in the form of a sudden inspection, and in the form of a scheduled inspection, the frequency of which is prescribed in accounting policy organizations . The difference between the first and the second is that no time is allocated for the preparation of workers for it, the main objective not so much a reconciliation of balances in warehouses, but a check of the work of the employees themselves, their competence. The recommended inventory inventory frequency is at least once a month.

Mandatory checks are carried out:

once a year before the submission of annual reports;
when selling, buying or renting property;
when reorganizing an enterprise;
when changing financially responsible persons, including the foreman or the brigade as a whole;
due to force majeure circumstances (fire, flood, damage to property, detection of theft, etc.);
at the initiative (request) of one of the brigade.

Stages of inventory in the warehouse

Detailed instructions on the procedure for conducting an inventory are prescribed in the Guidelines for the inventory of property and financial obligations. This procedure will be recognized only if all the rules are 100% fulfilled.

It is advisable to divide the procedure into 3 stages:

Stages	Actions
Preparatory	Issuance of an order to conduct an inventory and its timing (); Creation of the commission and selection of its chairman; The task of the latter is to assess the front of the forthcoming work, controls the sealing of the warehouse, checks whether the use of the available measuring equipment is correct; coordination of the types of property to be inspected and assignment of a responsible person from the commission to each of them; · asking for receipts from financially responsible persons before the start of counting, etc.
Stage by account	In fact, the presence of the property being checked in the warehouse is considered; Entering the results into inventory records (form INV-3)
colloquial	Comparison of actual accounting data with accounting reports; Identification of discrepancies and compilation of collation statements.
Final	Upon the fact of the inventory, the analysis of its results is carried out; The perpetrators of incorrect accounting of the property of the enterprise are identified.

Who is on the Warehouse Inventory Committee?

The commission includes the following categories of employees: (click to expand)

representatives of the administration of the organization;
accountant;
economists;
employees of other specialties, if required by the correct inventory (technicians, engineers;
internal audit staff;
financially responsible persons;
independent auditors (outsourcing).

Commission approved by the order of the management of the enterprise in without fail must be present throughout the audit in full force. Otherwise, the inventory will be considered invalid.

Stock Inventory Results

Before starting the inventory, you need to make sure that all the documentation is carried out by the accounting department and entered in the appropriate accounting system. If a discrepancy is found at the stage of preparation for the audit, the data is brought to the attention of the accountant. The final action of materially responsible persons is a receipt that everything is in order.

If the enterprise has a large warehouse or several warehouses, for the efficiency of work, counting (working) commissions are created at each site. Before work, all members of these commissions must undergo a detailed briefing on the upcoming work. If there is a random inventory, you need to make sure that the item to be checked is collected in one place. The results of all work are recorded in the inventory lists with a pen.

The human factor can be minimized by applying automated system accounting: each product is assigned a barcode, reading it with a scanner, the commission immediately sees automatic analytics. At the same time, it is important to carefully monitor the correspondence of the product and the name displayed in the system according to its barcode.

If a damaged product is found, in order to write it off and not be included in the inventory results, it is recorded in the form TORG-16.

Bulk goods are checked by measuring the dimensions and comparing with similar information specified in the accompanying documents from the supplier of goods and materials.

If there are goods stored in intact packages, the quantity is counted in accordance with the labeling. As a control check, open several packages and see if the quantity in them corresponds to that indicated on the label.

Receipt and disposal of goods at the warehouse during the inventory

The movement of goods and materials during the inventory will inevitably lead to confusion. Moreover, the movement is understood not only as the acceptance and issuance of goods from the warehouse, but also its movement within the warehouse / warehouses. In fact, it is difficult to imagine a situation in which a normal manager wants to completely paralyze his business, even for one day. Especially if the mode of operation is 7 days a week.

In practice, it is quite possible to ship finished products taken into account during the audit to counterparties or complete them in an order. Although this imposes a certain amount of risk on the correctness of the inventory, it minimizes your losses from downtime in the warehouse. It is important to take into account that the shipment of goods and materials is carried out only with the written permission of the Chief Accountant. An inventory label is created for this group of goods by. It fixes the quantity of goods and materials before and after shipment. After that, an inventory act is filled out for shipped items (). Acceptance of goods and materials also takes place. This operation is recorded by the entire inventory commission in the INV-3 form.

Fixing and reconciliation of inventory data

During the inventory, the following documents are filled out:

Actions	Form to fill
Inventory actually available in the warehouse, recalculated by automated accounting or manually
Item is out of stock but on the way
Goods and materials in storage (listed for one, but actually located in another warehouse)	Separate inventory list with a list of such products
Damaged, defective goods and goods to be written off	Accordingly, acts on
Comparison of actual inventory balances with automated accounting data

If the last three have to be attributed rather to a non-standard situation, the inventory list INV-3 is the main document of any check. With its help, not only the actual number of balances in warehouses is recorded, but also subsequently a collation statement is drawn up about the discrepancy with the previously submitted financial statements.

Upon completion of the audit, all members of the commission subscribe to its results in the inventory list. It is compiled in two copies: one for the accountant, the second for the financial responsible person. The latter, when errors are found in the document, bring them to the attention of the accountant and only after that give their written consent with the results of the audit.

If significant discrepancies are found in the course of filling out the collation sheet, the goods should be recalculated. Moreover, it is more correct to carry it out not by members of the commission, but by a group of people specially created for this. Any corrections in the completed forms must be made by agreement of all members of the commission.

Registration of inventory results

As a result of the entire check, an inventory act is drawn up, where in the actual and value terms displays actual inventory balances in stock.

To display all the available information, the accountant fills out a statement for, where data on re-sorting, surpluses, and shortages are entered for specific columns. The document is signed by all members of the commission. On the basis of it, it is subsequently possible to recover losses from materially responsible persons. The results of the warehouse inventory are included in the reporting of the month in which it was carried out (as a rule, it is carried out at the close of the month).

Answers to frequently asked questions about stocktaking in a warehouse

Question number 1. During the inventory, an error was made when filling out the inventory, is it necessary to redo the document?

No, not necessarily. The line where the mistake was made is crossed out with a line, the correct numbers are written on top of it. All documents where an error could have distorted the data are subject to similar corrections.

Question number 2. There are only 3 people in the staff, an accountant, a storekeeper and a warehouse director. Will the results of the inventory be considered legal if the composition of the inventory commission consists of these three people.

No, they won’t, because financially responsible persons, who in this case is a storekeeper, cannot be a member of the commission.

Question number 3. Is it established regulations the minimum required number of people in the commission for the inventory of goods and materials?

In the documents regulating the procedure for conducting an inventory, namely the Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n ( ed. from 24.12.2010) “On Approval of the Regulations on the Maintenance accounting And financial statements V Russian Federation” (Registered in the Ministry of Justice of the Russian Federation on August 27, 1998 N 1598) and the Order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49 ( ed. dated 08.11.2010) “On the Approval of the Guidelines for the Inventory of Property”, only the requirements for the positions held in the organization of those who are members of the commission are prescribed, there are no other requirements regarding the number.

Question number 4. During the inventory, a shortage was discovered. They want to reimburse her on account of the deduction from the storekeeper, who was not notified of the inspection being carried out and was not present at it personally. Are these actions legal?

An inventory of a warehouse without the presence of a materially responsible person, in this case a storekeeper, is considered invalid, as well as its results. An exception is a personal refusal to participate in the audit.

Question number 5. The warehouse employee applied for dismissal, but no order was issued and the audit necessary in this situation was not actually carried out, transfer acceptance certificates were not drawn up, shortage certificates were not signed. After a certain time, the employer makes claims for compensation for the identified losses during the inventory. Is there any chance that former employee obligated to pay the arrears.

Since the employee no longer works in this organization, he is not a financially responsible person. The employer can go to court, but the chances of winning the case are negligible.

Carrying out a full or partial inventory of goods material assets(Inventory and Materials), the commission allocates a group of goods, materials and products that have already been shipped to the buyer, but have not yet been paid. During the inspection, an inventory act INV-4 is drawn up.

The assets of the enterprise include: finished products, raw materials, goods, production surpluses, at the same time, the inventory list form INV-3 is filled in and the goods shipped by the customer for which payment has not yet been taken into account are not taken into account. For this group of goods, a separate INV-4 act is filled out. If the goods are accepted for storage, then the basic information is reflected in. All goods and materials that are on the way, the inventory commission reflects.

If goods and materials have already been shipped, but not paid for, or payment has not been received on time, then the INV-4 act is filled out. All other documents are also filled out inventory commission, which is approved by a special order for scheduled (unscheduled) inventories. There will be 2 forms in total: one is given to the accounting department, the other is sent to the financially responsible person.

Act of inventory of inventory items (form INV-4) - an example of filling

When filling out the form, there are some features, for example, the form is filled out on both sides. The front side contains a cap and is filled in as an inventory form INV-3.

The form contains a serial number and the date of completion. This is followed by columns that include data on all shipped materials, goods and products. One position - 1 group, in which there are 16 columns.

1 - number in order;

2, 3 - the name and OKPO of the customer of services, the buyer, the person to whom the goods were shipped;

4, 5 - name of goods and materials, x-ka and nomenclature number of goods and materials;

6, 7 - name and OKEI units of measurement;

8 - day, month, year of shipment;

9 - 13 - columns are filled in on the basis of available shipping documents, this can be a commodity-transport, consignment note, invoices and other settlement and payment, etc. The name of the document and its number and date of issue are entered in a separate column. The quantity of goods, weight and amount are also indicated.

14, 15 - columns are filled in according to accounting data - the amount of shipped goods or products, the total amount.

16 - in the note of the act for all shipped, but not paid for goods, the buyer's data is entered.

All goods and materials in the table are filled in separate line, then the results are displayed in columns 12-15. After that, discrepancies are revealed. Be sure to write in words at the bottom of the act itself the amount of goods and materials shipped, but not paid for.

Commission members sign and submit the form to the accounting department

Act on the results of the inventory (sample filling)

Inventory is required not only commercial companies, but also government agencies and organizations. Bodies of state power, local self-government, government off-budget funds, state and municipal institutions, as well as some other legal entities exercising the budgetary powers of the recipients budget funds, for registration of inventory results, special forms are used accounting documents. They are approved by the Order of the Ministry of Finance No. 52n dated 30.03.2015.

The organizations and authorities listed above use special forms of inventory records, draw up a statement of discrepancies and an act on the results of the inventory. An example of filling out the latter is given below.

The form of the act on the results of the inventory

Registration of inventory results in authorities and institutions

The procedure for conducting an inventory in government bodies and institutions is in many respects similar to the procedure for conducting an inventory in commercial organizations. An order is issued by which an inventory commission is appointed, preparatory measures are taken, responsible persons give receipts that the property assigned to them has been written off or credited, an inventory is carried out on the appointed day in the presence of all members of the commission and responsible persons.

But the inventory results are documented in other documents.

Document type	Inventory object	Form code
inventory list	securities	0504081
	cash account balances	0504082
	debts on credits, loans (loans)	0504083
	BSO and money documents	0504086
	cash cash	0504088
	settlements with buyers, suppliers and other debtors and creditors	0504089
	receipts calculations	0504091
Inventory list (collation sheet)	objects of non-financial assets	0504087
Inventory list (collation sheet)	forms strict accountability and monetary documents	0504086
Statement of discrepancies based on inventory results		0504092
Act on the results of the inventory		0504835

The procedure for drawing up an act based on the results of the inventory

According to the guidelines approved by order 52n, form No. 0504835 "Inventory results report" is drawn up on the basis of inventory records (collation sheets). This document includes three parts:

header, where the title and code of the document, the date of the document and the title are indicated economic entity who compiled it;
informative, which reflects information about the inventory (the composition of the commission, objects, time of verification and inventory results);
drawing up, which contains the signatures of the members of the inventory commission with a transcript and an indication of the positions.

The act is drawn up by the inventory commission and signed by all its members, after which it is submitted for approval to the head of the relevant institution or body.

If, as a result of the audit, discrepancies were established between the accounting data and the actual state of the property, calculations, then the act on the results of the inventory must contain an application in the form of a statement of discrepancies (form 0504092). This statement shows the surpluses and shortages identified for the relevant accounting object in their value and quantity terms.

As an example, we have prepared an act based on the results of the inventory.

A sample of filling out an act on the results of the inventory

Today, there are a large number of enterprises and organizations operating in different settlements and in various fields activities. To conduct work, various techniques, equipment, computers, furniture, and so on are used.

Of course, all this has a certain value. In order to keep records of inventory items, inventory in progress. This process is accompanied by the compilation of various documents that have a certain structure and provide people with information that is of interest to them.

Definition

The act of inventory of values of a commodity-material nature is one of those documents. It must be drawn up by a special commission on. Please note that the document is statutory form which is approved by resolution.

It is worth saying that this act is nothing more than confirmation of a documentary nature regarding the presence of inventory items in a company or organization, its finances, as well as forms.

Despite the fact that such an act has an established form of drawing up, in some cases the documents may differ in content and structure. For example, these documents may include the following types of acts:

about the inventory cash desk;
about checking debt shortages and thefts;
about investment materials;
about the inventory of settlements with buyers, suppliers and other persons acting as creditors and debtors.

Thus, each of the documents of this nature corresponds to a form that has a prescribed form.

Peculiarities

Speaking about documents of this type, first of all, it should be mention inventory forms. Without their use, it is impossible to correctly carry out the inventory process, which is carried out in accordance with certain rules and standards. It should be noted that each step of this procedure is accompanied by special form having an approved form.

Let's try to deal with each of the documents that are needed to record the results of the inventory procedure in a company, organization or enterprise. Note that it is extremely important to study these documents. In this case, they will be filled in correctly.

Correct filling

In the event that the enterprise has inventory items, then the warehouses that are assigned to them may be periodically subject to an inventory process. Needless to say, this process is complex and time-consuming.

It should be noted that it is due to the fact that most often the goods are presented in in large numbers and in a wide range. The main task that is set before the inventory procedure is to check whether the number of indicators corresponds to their actual purpose.

In the event that the procedure for inventorying commodity and material assets is performed, then it is necessary to carry out filling out the act in accordance with the INV-4 form. It should be noted that this form has a "typical" appearance and can be used in the process of drawing up an act for the inventory of valuables of a commodity-material type.

In addition, the document is applied if there has been a change in the person responsible for the values in the organization. The procedure is performed during the transfer of all documents to the person who was appointed responsible.

In the descriptions for material and commodity values must be specified a set of specific data. First of all, they include:

the name of the product that was shipped;
quantity and value of goods;
date of shipment;
number and list of documents that talk about accounting on accounts.

Due to the fact that this act is used in the process of inventorying the price of inventory items, then for various categories goods, it is necessary to draw up different acts - for inventory items, the payment deadline for which has not come, as well as for the values of the shipped type, which were not paid by the buyer on time.

If the enterprise has inventory items that were not paid on time, then the name of the buyer should be indicated in the “Notes” paragraph. The filling of the act is applied immediately before the shipment of valuables is performed.

This act, which implies the implementation of an inventory of commodity and material assets, must be made in two copies. Note that by compiling this document people who act as responsible for conducting an inventory in an enterprise, organization or company are engaged in.

At the final stage of compiling the document must be signed. The first copy of the completed act remains directly with the financially responsible person, and the second is given to accounting department.

When filling out acts involving the implementation of an inventory, it is necessary to comply with set of rules. It is on the correctness of their observance that the correctness of the procedure for compiling this document depends. Here we are talking about following rules:

Acts must be filled out by hand or using computer technology, in specialized editors, and then printed out.
The signature in any case must be in ink or a ballpoint pen.
The document must be free of any corrections or errors.
It is impossible that in the form of this act there are lines or columns that are not filled out.
Values and their quantity must be indicated in the nomenclature, as well as in units of measurement that are accepted in accounting.

For the first time faced with the need to carry out work on the preparation of an inventory act, you can use software . To date, there are a large number of specialized programs of this type that allow you to keep inventory records and, in general, simplify the inventory process.

Documentation automation process

Due to the fact that errors in filling out such documents are made even by experienced specialists who have encountered similar work many times, those who do not have experience the probability of making a mistake is very high.

In order to significantly save your time on performing this procedure, you need to get rid of the errors that arise. To do this, it is recommended to use programs that involve filling out forms in automatic mode.

Such programs, as already noted, are presented in large numbers and have many advantages. Such advantages of using software products that provide the ability to automatically fill in the acts of inventory of inventory items include:

Automatic completion of documents.
Add stamp and signatures (if necessary, send via e-mail).
The ability to create company letterheads, which will contain logos, as well as details for making payments.
Possibility to save the document in any interesting electronic format.
Possibility to send the act via e-mail directly from the program.
Keeping stock records of available goods that are of material value.

It should be noted that such software products most often intended not only for the automatic production of documents. Using them, it is possible to manage the entire company or organization without any problems. In addition, often such programs are connected to the server.

Thus, by logging in to the computer or mobile device, there is a possibility through the Internet get the information you need or take some action. Note that the only condition in this case is the availability of Internet access.

Having correctly approached the issue of drawing up such a document as an act of inventory items, it is possible to keep a detailed record of all property in the enterprise or in the company. Note that similar programs also allow you to ensure the efficiency of work with customers, staff, partners, and so on. Trade, financial and warehouse records will also be properly maintained.

How to avoid difficulties when compiling

As already noted, in compiling this document, there may be errors in filling out the form. First of all, this is due to the fact that a person does not have enough experience in this matter. As a result, the inventory process takes a lot of time.

To avoid such a situation, it is necessary to have a specialist with experience in the staff of your organization or company. Professionals know what nuances exist in resolving this issue and, accordingly, will be able to draw up an act of inventory of inventory items for a minimum period of time, as well as in full accordance with the established standards.

If we are talking about a small organization that does not have such a specialist on its staff, then you can always turn to third-party companies that provide document preparation services. It is recommended to contact companies with a reputation. As a rule, you can always read a lot of good reviews about their activities.

In the event that a company values its reputation, then its specialists will always be happy to provide customers with a competent and detailed answer to a question. However, in most cases, the provision of advice is completely free. By calling the selected firm or personally visiting the office, the client will be able to obtain the information of interest to him in in full. Note that communicating with a professional, you can immediately determine his qualifications.

As you can see, drawing up an act of inventory of inventory items is quite a challenge. That is why, in order to avoid difficulties in solving this issue, it is necessary to approach it responsibly. Otherwise, during further work, many different problems and complexities that will need to be addressed very quickly.

How does an inventory take place when a financially responsible person changes? Details are in this video.

Inventory is one of the organization's tools to control its values and commitments. An inventory is carried out at the enterprise annually to correct accounting information. The inventory and registration of its results are approved by orders of the head of the organization.

The procedure for conducting an inventory

The regulation for the implementation of the inventory is approved by the Methodological Guidelines for the inventory (approved by Order of the Ministry of Finance No. 49 dated 13.06.1995). The obligation to conduct an inventory is annually established by the Federal Law "On Accounting" No. 402-FZ of December 6, 2011. The rules for conducting an inventory and processing its results are established in each organization independently and are fixed by orders of the director.

Inventory is a procedure for auditing the property, values, obligations of an enterprise and comparing it with accounting data. Inventory results allow you to adjust accounting information and tax liability. The identification of inventory results occurs in several stages.

Initially, the head of the organization announces the start of the inventory at the enterprise and approves the inventory commission. The committee may include:

members of the administration, representatives of the management of the organization;
Chief Accountant, his deputy, an accountant for a certain area at the enterprise;
other employees of the organization who are specialists in certain areas (for example, a lawyer, an employee of the financial department, etc.).

The commission does not include persons responsible financially, however, they are present during the audit. The inventory committee must consist of at least two people. It will be responsible for the registration of the results of the inventory.

Before carrying out the audit, the commission must have the latest incoming and outgoing documents. They allow you to fix the balances before the start of the inventory. Receipts of persons responsible financially record the delivery of all expenditure and receipt documents to the accounting department and mean that the values for which they were responsible were capitalized, and those that were no longer in use were written off.

In the course of its activities, the commission examines the property and obligations designated by the head.

Registration of inventory results

Based on the results of the inventory, the commission enters the information received during the procedure into the inventory lists (acts). To witness the information reflected in the acts (inventories), the persons responsible financially are obliged. So they confirm their presence during the audit.

To analyze the results of the inventory, the information obtained during the inventory is compared with accounting data. In case of detection of shortages or detection of surpluses, a collation sheet is filled out. It fixes the discrepancies discovered during the audit, it includes data on property or obligations for which there are discrepancies. To summarize the results of the inventory for each of the studied areas, there is established form inventories and statements (for example, an inventory list of fixed assets INV-1 and a collation sheet of inventory of fixed assets INV-18).

After comparing the inventory and accounting data, a meeting of the inventory commission is held. During the meeting, the results of the inventory are determined, options for resolving the detected inaccuracies are proposed. The result of the meeting is the protocol. The fact of the absence of discrepancies or their presence and ways of reflecting in the accounting are recorded in the statement of results. The recommended form of the INV-26 statement is established by the Decree of the State Statistics Committee of March 27, 2000 No. 26.

The protocol and statement are transferred to the head of the organization. Based on their consideration, a final decision will be made.

Order based on the results of the inventory (sample)

The head of the enterprise considers the inventory acts, collation statements, the protocol of the commission meeting and the record of the results that were obtained during the audit. Based on these documents, the director makes the final decision regarding the results of the inventory and approves it with an order on the results of the inventory.

The order indicates the name of the organization, its organizational form, the date of the order, lists the documents that guide the director when making a decision. The order approves the results of the inventory, appoints the executor of the order and the responsible person who controls its execution. Mandatory props order to approve the results of the inventory is the procedure for eliminating discrepancies identified in the course of the audit. The order of the head is signed by him, and also endorsed by the accountant to confirm familiarization. The order is transferred to the accounting department for execution. This document will serve as the basis for the actions of the accounting department in terms of writing off arrears for losses or posting surpluses at a set price.

sample order on approval of inventory results

Why do you need to document inventory results?

Documents drawn up based on the results of the inventory are primary. They are used to check the completeness of accounting and the reliability of the information reflected in it. The use of documents allows the inventory committee to conclude how the inventory results correspond to accounting information. Based on the results of the audit, a significant deviation of the actual data from those reflected in the accounting may be revealed.

In case of shortages, documenting the results of the inventory allows you to confirm the guilt of the person responsible financially, and recover from this person losses that are justified and supported by documents.

Fixing and documenting inventory results are indispensable conditions that play an important role both within the enterprise and in case of questions from the tax authorities.