Application
to the Order of the Ministry of Finance
Russian Federation
dated June 13, 1995 No. 49

Guidelines for inventory
property and financial obligations

1. General Provisions

1.1. These Guidelines establish the procedure for conducting an inventory of the organization’s property and financial obligations and recording its results. The organization hereinafter means legal entities according to the legislation of the Russian Federation (except for banks), including organizations whose main activities are financed from the budget.

1.2. For the purposes of these Guidelines, the organization’s property means fixed assets, intangible assets, financial investments, productive reserves, finished products, goods, other inventories, cash and other financial assets, and under financial liabilities - accounts payable, bank loans, loans and reserves.

1.3. All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory.

In addition, inventories are subject to inventory and other types of property that do not belong to the organization, but are listed in the accounting records (those in custody, rented, received for processing), as well as property that is not accounted for for any reason.

An inventory of property is carried out according to its location and financially responsible person.

Inventory precious metals and precious stones is carried out in accordance with the Instructions on the procedure for receiving, spending, accounting and storage of precious metals and precious stones at enterprises, institutions and organizations, approved by the Ministry of Finance of the Russian Federation on August 29, 2001 No. 68n, and the Instructions on the procedure for conducting an inventory of valuables state fund of the Russian Federation, located in the Committee of Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation, approved by Order of the Committee of Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation on April 13, 1992 N 326.

1.4. The main goals of the inventory are: identifying the actual availability of property; comparison of the actual availability of property with accounting data; checking the completeness of recording of liabilities.

1.5. In accordance with the Regulations on Accounting and Reporting in the Russian Federation, inventory taking is mandatory:

when transferring the organization’s property for rent, redemption, sale, as well as in cases provided for by law when transforming state or municipal unitary enterprise;
before drawing up the annual financial statements, except for property, 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, and of library collections - once every five years. In areas located in the Far North and similar areas, inventory of goods, raw materials and materials can be carried out during the period of their smallest balances;
when changing financially responsible persons(on the day of acceptance - transfer of cases);
when establishing facts of theft or abuse, as well as damage to valuables;
when natural Disasters, fire, accidents or other emergencies caused by extreme conditions;
during the liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations of the Ministry of Finance of the Russian Federation.

1.6. In the case of collective (team) financial responsibility, inventories are carried out when the team leader (foreman) changes, when more than fifty percent of its members leave the team (team), as well as at the request of one or more members of the team (team).

Valid Editorial from 08.11.2010

Name of document	ORDER of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 (as amended on November 8, 2010) "ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS FOR INVENTORY OF PROPERTY AND FINANCIAL LIABILITIES"
Document type	order, guidelines
Receiving authority	Ministry of Finance of the Russian Federation
Document Number	49
Acceptance date	13.06.1995
Revision date	08.11.2010
Date of registration with the Ministry of Justice	01.01.1970
Status	valid
Publication	The document was not published in this form (as amended on June 13, 1995 - "Financial Newspaper", No. 28, 1995. "Economics and Life", N 29, 1995, "Regulatory acts on finance, taxes, insurance and accounting", N 9, 1995, "Accounting", N 12, 1995)
Navigator	Notes

ORDER of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 (as amended on November 8, 2010) "ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS FOR INVENTORY OF PROPERTY AND FINANCIAL LIABILITIES"

METHODOLOGICAL INSTRUCTIONS FOR INVENTORY OF PROPERTY AND FINANCIAL LIABILITIES

1. General Provisions

1.1. These Guidelines establish the procedure for conducting an inventory of the organization’s property and financial obligations and recording its results. An organization is further understood as legal entities under the legislation of the Russian Federation (except for banks), including organizations whose main activities are financed from the budget.

1.2. For the purposes of these Guidelines, the organization's property refers to fixed assets, intangible assets, financial investments, inventories, finished products, goods, other inventories, cash and other financial assets, and financial liabilities - accounts payable, bank loans, loans and reserves .

1.3. All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory.

An inventory of property is carried out according to its location and financially responsible person.

Inventory of precious metals and precious stones is carried out in accordance with the Instruction on the procedure for receiving, spending, accounting and storage of precious metals and precious stones at enterprises, institutions and organizations, approved by the Ministry of Finance of the Russian Federation on August 4, 1992 N 67 and the Instruction on the procedure for carrying out inventory of the valuables of the state fund of the Russian Federation held by the Committee of Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation, approved by Order of the Committee of Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation on April 13, 1992 N 326.

: Due to the loss of force of the Instruction of the Ministry of Finance of the Russian Federation dated 08/04/92 N 67, one should be guided by the Order of the Ministry of Finance of the Russian Federation dated 08/29/2001 N 68n adopted in its place

1.4. The main goals of the inventory are: identifying the actual availability of property; comparison of the actual availability of property with data accounting; checking the completeness of recording of liabilities.

1.5. In accordance with the Regulations on Accounting and Reporting in the Russian Federation, inventory taking is mandatory:

when transferring the organization’s property for rent, redemption, sale, as well as in cases provided for by law during the transformation of a state or municipal unitary enterprise;

before drawing up annual financial statements, except for property, 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, and of library collections - once every five years. In areas located in the Far North and similar areas, inventory of goods, raw materials and materials can be carried out during the period of their smallest balances;

when changing financially responsible persons (on the day of acceptance - transfer of cases);

when establishing facts of theft or abuse, as well as damage to valuables;

in case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;

during the liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations Ministry of Finance of the Russian Federation.

2. General rules for conducting inventory

2.1. Number of inventories in reporting year, the date of their conduct, the list of property and financial obligations verified during each of them are established by the head of the organization, except for the cases provided for in paragraphs 1.5 and 1.6 of these Guidelines.

2.2. To carry out an inventory, a permanent inventory commission is created in the organization.

When the volume of work is large, working inventory commissions are created to simultaneously carry out an inventory of property and financial obligations.

If the amount of work is small and the organization has an audit commission, it can be entrusted with carrying out inventories.

2.3. The personnel of permanent and working inventory commissions is approved by the head of the organization. Document on the composition of the commission (order, resolution, instruction (Appendix No. 1 to these instructions)<*>registered in the book of control over the implementation of orders for inventory (Appendix No. 2 to these instructions).

<*>The forms given in Appendices No. 1 - 18 to these instructions are approximate.

Part inventory commission includes representatives of the organization’s administration, employees accounting service, other specialists (engineers, economists, technicians, etc.).

Representatives of the service can be included in the inventory commission internal audit organizations, independent audit organizations.

The absence of at least one member of the commission during the inventory serves as grounds for declaring the inventory results invalid.

2.4. Before checking the actual availability of property, the inventory commission must receive the latest receipts and expenditure documents or movement reports at the time of the inventory material assets And Money.

The chairman of the inventory commission endorses all incoming and outgoing documents attached to the registers (reports), indicating “before the inventory on “...” (date),” which should serve as the accounting department’s basis for determining the balance of property by the beginning of the inventory according to the accounting data.

Financially responsible persons give receipts stating that by the beginning of the inventory, all expenditure and receipt documents for property were submitted to the accounting department or transferred to the commission and all valuables received under their responsibility were capitalized, and those disposed of were written off as expenses. Similar receipts are also given by persons who have accountable amounts for the acquisition or powers of attorney to receive property.

2.5. Information about the actual availability of property and the reality of recorded financial obligations is recorded in inventory records or inventory reports<*>no less than two copies.

<*>Hereinafter, “inventory records” and “inventory acts” are referred to as “inventories”.

Approximate forms of inventories and acts are given in Appendices No. 6 - 18 to these instructions.

2.6. The inventory commission ensures the completeness and accuracy of entering into the inventory data on the actual balances of fixed assets, inventories, goods, cash, other property and financial obligations, the correctness and timeliness of registration of inventory materials.

2.7. The actual availability of property during inventory is determined by mandatory counting, weighing, and measurement.

The head of the organization must create conditions that ensure a complete and accurate verification of the actual availability of property in deadlines(provide labor force for rehanging and moving cargo, technically serviceable weighing facilities, measuring and control instruments, measuring containers).

For materials and goods stored in undamaged supplier packaging, the quantity of these valuables can be determined on the basis of documents when mandatory verification in kind (on sample) parts of these values. The weight (or volume) of bulk materials can be determined on the basis of measurements and technical calculations.

When taking inventory large quantity of weighted goods, weight sheets are maintained separately by one of the members of the inventory commission and the financially responsible person. At the end of the working day (or at the end of re-hanging), the data from these sheets is compared, and the verified total is entered into the inventory. Measurement reports, technical calculations and statements of plumb lines are attached to the inventory.

2.8. Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons.

2.9. Inventory lists can be filled out using computers and other organizational technology, or manually.

Inventory must be filled out in ink or ballpoint pen clearly and clearly, without blots or erasures.

The names of inventory values and objects, their quantity are indicated in the inventory according to the nomenclature and in the units of measurement used in accounting.

On each page of the inventory, they indicate in words the number of serial numbers of material assets and the total amount in physical terms recorded on this page, regardless of in what units of measurement (pieces, kilograms, meters, etc.) these values are shown.

Errors are corrected in all copies of the inventory by crossing out incorrect entries and placing correct entries above the crossed out ones. Corrections must be agreed upon and signed by all members of the inventory commission and financially responsible persons.

It is not allowed to leave blank lines in inventories; blank lines are crossed out on the last pages.

On the last page of the inventory there should be a note about checking prices, taxation and calculation of totals signed by the persons who carried out this check.

2.10. The inventories are signed by all members of the inventory commission and financially responsible persons. At the end of the inventory, the financially responsible persons give a receipt confirming that the commission has checked the property in their presence, that there are no claims against the members of the commission, and that the property listed in the inventory has been accepted for safekeeping.

When checking the actual availability of property in the event of a change of financially responsible persons, the one who accepted the property signs in the inventory for receipt, and the one who handed it over signs for the delivery of this property.

2.11. Separate inventories are drawn up for property held in custody, rented or received for processing.

2.12. If the inventory of property is carried out over several days, then the premises where material assets are stored must be sealed when the inventory commission leaves. During breaks in the work of inventory commissions (during lunch breaks, at night, for other reasons), inventories should be stored in a box (cabinet, safe) in a closed room where the inventory is carried out.

2.13. In cases where financially responsible persons discover errors in the inventories after the inventory, they must immediately (before the opening of the warehouse, storeroom, section, etc.) report this to the chairman of the inventory commission. The inventory commission checks the specified facts and, if confirmed, corrects the identified errors in the prescribed manner.

2.14. To complete the inventory, it is necessary to use primary forms. accounting documentation for inventory of property and financial obligations in accordance with Appendices No. 6 - 18 to these Guidelines or forms developed by ministries and departments. In particular, when making an inventory of working livestock and productive animals, poultry and bee colonies, perennial plantings, nurseries, forms approved by the Ministry are used Agriculture and food of the Russian Federation for agricultural organizations.

2.15. Upon completion of the inventory, control checks of the correctness of the inventory can be carried out. They should be carried out with the participation of members of inventory commissions and financially responsible persons before the opening of the warehouse, storeroom, section, etc., where the inventory was carried out.

The results of control checks of the correctness of the inventory are drawn up in an act (Appendix No. 3 to these instructions) and are registered in the book of control checks of the correctness of the inventory (Appendix No. 4 to these instructions).

2.16. During the inter-inventory period, in organizations with a large range of valuables, selective inventories of material assets in places of their storage and processing can be carried out.

Control checks of the correctness of inventories and selective inventories carried out during the inter-inventory period are carried out by inventory commissions by order of the head of the organization.

3. Rules for conducting an inventory of certain types of property and financial obligations

Inventory of fixed assets

a) the presence and condition of inventory cards, inventory books, inventories and other analytical accounting registers;

b) the availability and condition of technical passports or other technical documentation;

c) availability of documents for fixed assets leased or accepted by the organization for storage. If documents are missing, it is necessary to ensure their receipt or execution.

If discrepancies and inaccuracies are detected in the accounting registers or technical documentation, appropriate corrections and clarifications must be made.

3.2. When making an inventory of fixed assets, the commission inspects the objects and records their full name, purpose, inventory numbers and main technical or operational indicators in the inventory.

When making an inventory of buildings, structures and other real estate, the commission checks the availability of documents confirming the location of these objects in the ownership of the organization.

The availability of documents for land, reservoirs and other objects natural resources owned by the organization.

3.3. When identifying objects that have not been registered, as well as objects for which the accounting registers do not contain or contain incorrect data characterizing them, the commission must include in the inventory the correct information and technical indicators for these objects. For example, for buildings - indicate their purpose, the main materials from which they are built, volume (according to external or internal measurements), area (total usable area), number of floors (excluding basements, semi-basements, etc.), year of construction and etc.; along the canals - length, depth and width (along the bottom and surface), artificial structures, materials for fastening the bottom and slopes; for bridges - location, type of materials and main dimensions; on roads - type of road (highway, profiled), length, covering materials, width of the road surface, etc.

The assessment of unaccounted for objects identified by the inventory must be made taking into account market prices, and wear is determined based on actual technical condition objects with registration of information about assessment and wear and tear in the relevant acts.

Fixed assets are included in the inventory by name in accordance with the main purpose of the object. If an object has undergone restoration, reconstruction, expansion or re-equipment and, as a result, its main purpose has changed, then it is entered into the inventory under the name corresponding to the new purpose.

If the commission establishes that work of a capital nature (adding floors, adding new premises, etc.) or partial liquidation of buildings and structures (demolition of individual structural elements) is not reflected in the accounting records, it is necessary to determine the amount of increase or decrease using the relevant documents book value object and provide information about the changes made in the inventory.

3.4. Machinery, equipment and vehicles are entered into the inventory individually, indicating the factory inventory number, manufacturer organization, year of manufacture, purpose, power, etc.

Same type of household equipment, tools, machines, etc. of the same value, received simultaneously in one of the structural divisions of the organization and taken into account on the standard inventory card group accounting, in inventories is carried out by name, indicating the quantity of these items.

3.5. Fixed assets that, at the time of inventory, are located outside the location of the organization (on long-distance voyages, sea and river boats, railway rolling stock, vehicles; sent to major renovation machinery and equipment, etc.) are inventoried until their temporary disposal.

3.6. For fixed assets that are not suitable for use and cannot be restored, the inventory commission draws up a separate inventory indicating the time of commissioning and the reasons that led these objects to be unusable (damage, complete wear and tear, etc.).

3.7. Simultaneously with the inventory of own fixed assets, fixed assets in custody and leased are checked.

For these objects, a separate inventory is drawn up, which provides a link to documents confirming the acceptance of these objects for safekeeping or rental.

Inventory intangible assets

3.8. When inventorying intangible assets, you need to check:

availability of documents confirming the organization’s rights to use them;

correctness and timeliness of reflection of intangible assets in the balance sheet.

Inventory of financial investments

3.9. When taking inventory of financial investments, the actual costs of securities and authorized capitals other organizations, as well as loans provided to other organizations.

3.10. When checking actual availability valuable papers installed:

correctness of registration of securities;

the reality of the value of securities recorded on the balance sheet;

safety of securities (by comparing actual availability with accounting data);

timeliness and completeness of reflection in accounting of income received on securities.

3.11. When storing securities in an organization, their inventory is carried out simultaneously with the inventory of cash in the cash desk.

3.12. An inventory of securities is carried out for individual issuers, indicating in the act the name, series, number, nominal and actual value, maturity dates and total amount.

The details of each security are compared with the data of the inventories (registers, books) stored in the accounting department of the organization.

3.13. Inventory of securities deposited with special organizations (bank - depository - specialized depository of securities, etc.) consists of reconciling the balances of amounts listed on the relevant accounting accounts of the organization with data from statements of these special organizations.

3.14. Financial investments in the authorized capital of other organizations, as well as loans granted to other organizations, during the inventory must be confirmed by documents.

Inventory of inventory items

3.15. Inventory assets (inventory, finished products, goods, other supplies) are entered in the inventory for each individual item, indicating the type, group, quantity and other necessary data (article, grade, etc.).

3.16. An inventory of inventory items should, as a rule, be carried out in the order in which the assets are located in a given room.

When storing inventory items in different isolated premises with one materially responsible person, the inventory is carried out sequentially by storage location. After checking the valuables, entry into the room is not allowed (for example, it is sealed) and the commission moves to the next room to work.

3.17. The commission, in the presence of the warehouse (storeroom) manager and other materially responsible persons, verifies the actual availability of inventory items by mandatory recalculation, reweighing or remeasuring them. It is not allowed to enter into the inventory data on the balances of valuables from the words of financially responsible persons or according to accounting data without checking their actual availability.

3.18. Inventory assets received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are included in the register or commodity report after the inventory.

These inventory items are entered into a separate inventory under the title “Inventory items received during inventory.” The inventory indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the product, quantity, price and amount. At the same time, on the receipt document signed by the chairman of the inventory commission (or on his behalf, a member of the commission), a note is made “after the inventory” with reference to the date of the inventory in which these values are recorded.

3.19. During a long-term inventory, in exceptional cases and only with the written permission of the head and chief accountant of the organization during the inventory process, inventory items can be released by financially responsible persons in the presence of members of the inventory commission.

These values are entered in a separate inventory under the name “Inventory assets released during inventory.” An inventory is drawn up by analogy with documents for incoming inventory items during inventory. A note is made in the expenditure documents signed by the chairman of the inventory commission or, on his instructions, a member of the commission.

3.20. Inventory of inventory items shipped, not paid for on time by buyers, located in the warehouses of other organizations, consists of checking the validity of the amounts listed in the relevant accounting accounts.

In the accounts of inventory items that are not under the control of financially responsible persons at the time of inventory (in transit, goods shipped, etc.), only amounts confirmed by properly executed documents can remain: for those in transit - payment documents of suppliers or other replacement documents, for shipped documents - copies of documents presented to buyers (payment orders, bills, etc.), for overdue documents - with mandatory confirmation by the bank institution; according to those in warehouses third party organizations- safe receipts reissued on a date close to the date of the inventory.

These accounts must first be reconciled with other corresponding accounts. For example, in the “Goods shipped” account, it should be determined whether this account contains amounts whose payment is for some reason reflected in other accounts (“Settlements with various debtors and creditors,” etc.), or amounts for materials and goods , actually paid and received, but listed as en route.

3.21. Inventories are compiled separately for inventory items that are in transit, shipped, not paid on time by buyers, and located in the warehouses of other organizations.

The inventories of inventory items in transit for each individual shipment contain the following data: name, quantity and value, date of shipment, as well as the list and numbers of documents on the basis of which these assets are recorded in the accounting accounts.

3.22. In inventories of inventory items shipped and not paid for on time by buyers, for each individual shipment the name of the buyer, the name of inventory items, amount, date of shipment, date of issue and number of the payment document are given.

3.23. Inventory assets stored in the warehouses of other organizations are entered into the inventory on the basis of documents confirming the delivery of these assets for safekeeping. Inventories of these valuables indicate their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for storage, storage location, numbers and dates of documents.

3.24. In inventories of inventory items transferred for processing to another organization, the name of the processing organization, the name of the assets, quantity, actual cost according to accounting data, the date of transfer of valuables for processing, numbers and dates of documents.

3.25. Low-value and wear-and-tear items that are in use are inventoried according to their location and to the financially responsible persons in whose custody they are located.

Inventory is carried out by examining each item. In the inventory, low-value and wearable items are entered by name in accordance with the nomenclature adopted in accounting.

When taking inventory of low-value and wear-and-tear items issued for individual use to employees, it is allowed to compile group inventory lists indicating in them the persons responsible for these items, on which personal cards are open, with a receipt for them in the inventory.

Items of workwear and table linen sent for washing and repair must be recorded in the inventory list on the basis of statements - invoices or receipts of organizations providing these services.

Low-value and wear-and-tear items that have fallen into disrepair and are not written off are not included in the inventory list, but an act is drawn up indicating the time of use, the reasons for unusability, and the possibility of using these items for economic purposes.

3.26. The container is included in the inventory by type, intended purpose and quality condition (new, used, in need of repair, etc.).

For containers that have become unusable, the inventory commission draws up a write-off report indicating the reasons for the damage.

Inventory of work in progress and deferred expenses

3.27. When taking inventory of work in progress in organizations engaged in industrial production, it is necessary:

determine the actual presence of backlogs (parts, assemblies, assemblies) and unfinished production and assembly of products in production;

determine the actual completeness of work in progress (backlogs);

identify the balance of work in progress for canceled orders, as well as for orders whose execution is suspended.

3.28. Depending on the specifics and characteristics of production, before starting the inventory, it is necessary to hand over to warehouses all materials unnecessary for the workshops, purchased parts and semi-finished products, as well as all parts, components and assemblies, the processing of which has been completed at this stage.

3.29. Inspection of work-in-progress reserves (parts, assemblies, assemblies) is carried out by actual counting, weighing, and re-measuring.

Inventories are compiled separately for each separate structural unit (workshop, site, department) indicating the name of the work, the stage or degree of their readiness, quantity or volume, and for construction and installation work - indicating the volume of work: for unfinished objects, their queues, start-up complexes, structural elements and types of work, calculations for which are carried out after their complete completion.

3.30. Raw materials, materials and purchased semi-finished products located at workplaces that have not been processed are not included in the inventory of work in progress, but are inventoried and recorded in separate inventories.

Rejected parts are not included in the inventory of work in progress, and separate inventories are compiled for them.

3.31. For work in progress, which is a heterogeneous mass or mixture of raw materials (in the relevant industries), two quantitative indicators are given in inventories, as well as in comparison sheets: the amount of this mass or mixture and the amount of raw materials (by individual items) included in it compound. The quantity of raw materials or materials is determined by technical calculations in the manner established by industry instructions on planning, accounting and calculating the cost of products (works, services).

3.32. For unfinished capital construction, the inventories indicate the name of the object and the volume of work performed on this object, for each separate species works, structural elements, equipment, etc.

This checks:

a) whether it is included in the unfinished capital construction equipment handed over for installation, but installation has not actually begun;

b) the state of mothballed and temporarily stopped construction facilities.

For these objects, in particular, it is necessary to identify the reasons and basis for their conservation.

3.33. For completed construction projects, actually put into operation in whole or in part, the acceptance and commissioning of which are not documented with the appropriate documents, special inventories are drawn up. Separate inventories are also compiled for objects that are completed, but for some reason not put into operation. In the inventories it is necessary to indicate the reasons for the delay in registration of commissioning of the specified objects.

3.34. Inventories are compiled for objects that have been stopped by construction, as well as for design and survey work for construction that has not been completed, which provide data on the nature of the work performed and its cost, indicating the reasons for the termination of construction. For this purpose, appropriate technical documentation(drawings, estimates, financial estimates), certificates of completion of work, stages, logs of work performed at construction sites and other documentation.

3.35. The inventory commission, based on documents, establishes the amount to be reflected in the deferred expenses account and attributed to production and distribution costs (or to the appropriate sources of funds of the organization) within a documented period in accordance with the calculations and accounting policies developed in the organization.

Inventory of animals and young animals

3.36. Adult productive and working livestock are entered in the inventory, which indicates: the number of the animal (tag, brand), the name of the animal, year of birth, breed, fatness, live weight (weight) of the animal (except for horses, camels, mules, deer, for which the weight (weight) not indicated) and initial cost. The breed is indicated on the basis of livestock assessment data.

Cattle, draft animals, pigs (wives and boars) and especially valuable specimens of sheep and other animals (breeding core) are included in the inventory individually. Other animals of the main herd, taken into account in group order, are included in the inventory by age and sex groups, indicating the number of heads and live weight (weight) for each group.

3.37. Young cattle, breeding horses and draft animals are included in the inventory individually, indicating inventory numbers, names, gender, color, breed, etc.

Fattening animals, young pigs, sheep and goats, poultry and other types of animals, recorded as a group, are included in the inventory according to the nomenclature adopted in the accounting registers, indicating the number of heads and live weight (weight) for each group.

3.38. Inventories are compiled by animal species separately for farms, workshops, departments, teams in the context of accounting groups and financially responsible persons.

Inventory of funds, monetary documents and document forms strict reporting

3.39. The cash register inventory is carried out in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors Central Bank of the Russian Federation dated September 22, 1993 No. 40 and the reported letter of the Bank of Russia dated October 4, 1993 No. 18.

3.40. When calculating the actual presence of banknotes and other valuables in the cash register, cash, securities and monetary documents(postage stamps, stamps state duty, bill stamps, vouchers to holiday homes and sanatoriums, air tickets, etc.).

3.41. Checking the actual availability of securities forms and other forms of strict reporting documents is carried out by type of form (for example, by shares: registered and bearer, preferred and ordinary), taking into account the starting and ending numbers of certain forms, as well as for each place of storage and financially responsible persons.

3.42. Inventory of funds in transit is carried out by reconciling the amounts listed in the accounting accounts with the data of receipts from a bank institution, post office, copies of accompanying statements for the delivery of proceeds to bank collectors, etc.

3.43. An inventory of funds held in banks in settlement (current), foreign currency and special accounts is carried out by reconciling the balances of the amounts listed in the corresponding accounts, according to the organization’s accounting department, with data from bank statements.

Inventory of calculations

3.44. An inventory of settlements with banks and other credit institutions for loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors consists of checking the validity of the amounts listed in the accounting accounts.

3.45. The account “Settlements with suppliers and contractors” for goods paid for but in transit, and settlements with suppliers for uninvoiced deliveries should be checked. It is verified against documents in accordance with the corresponding accounts.

3.46. Based on the debt to the organization's employees, unpaid amounts of wages are identified that are subject to transfer to the depositors' account, as well as the amounts and reasons for overpayments to employees.

3.47. When making an inventory of accountable amounts, reports of accountable persons on advances issued are checked, taking into account their intended use, as well as the amount of advances issued for each accountable entity (dates of issue, intended purpose).

3.48. The inventory commission, through a documentary check, must also establish:

a) the correctness of settlements with banks, financial, tax authorities, off-budget funds, other organizations, as well as with structural divisions organizations allocated to separate balance sheets;

b) the correctness and validity of the amount of debt recorded in the accounting records for shortages and thefts;

c) the correctness and validity of the amounts of receivables, payables and depositors, including the amounts of receivables and accounts payable for which the statute of limitations has expired.

Inventory of reserves for upcoming expenses and payments, estimated reserves

3.49. When taking inventory of reserves for upcoming expenses and payments, the correctness and validity of the reserves created in the organization are checked: for the upcoming payment of vacations to employees; for the payment of annual remuneration for length of service, for the payment of remuneration based on the results of the organization’s work for the year; expenses for repairs of fixed assets; production costs for preparatory work due to the seasonal nature of production; upcoming costs for the repair of rental items and other purposes provided for by the legislation of the Russian Federation, regulations of the Ministry of Finance of the Russian Federation and industry-specific features of the composition of costs included in the cost of products (works, services), approved in the prescribed manner.

3.50. Reserve for the upcoming payment of regular (annual) and additional holidays employees, reflected in the annual balance sheet, must be clarified based on the number of days unused vacation, the average daily amount of expenses for remuneration of employees (taking into account the established methodology for calculating average earnings), and mandatory deductions to the fund social insurance Russian Federation, Pension Fund of the Russian Federation, the State Employment Fund of the Russian Federation and for medical insurance.

3.51. Reserves created for the payment of annual benefits for length of service and based on the results of work for the year are specified in a manner similar to the reserve for the upcoming payment of vacations to employees. The balance sheet as of January 1 of the year following the reporting year may not contain data on the reserve for the payment of annual benefits for length of service if this payment is made before the end of the reporting year.

If the actually accrued reserve exceeds the amount of the calculation confirmed by the inventory in December of the reporting year, a reversal entry of production and distribution costs is made, and in the event of an underaccrual, an additional entry is made to include additional deductions in production and distribution costs.

3.52. When taking inventory of the reserve for repairs of fixed assets (including leased facilities), it should be borne in mind that excessively reserved amounts are reversed at the end of the year.

In cases provided for by the industry specifics of the composition of costs included in the cost of products (works, services), when the completion of repair work on objects with long term their production occurs in the year following the reporting year, the balance of the reserve for repairs of fixed assets is not reversed. Upon completion of repairs, the excess amount of the reserve is allocated to financial results reporting period.

3.53. In cases where in an organization with a seasonal nature of production, the amount of costs for servicing and managing production included in actual cost of manufactured products according to the standards established in the organization exceeds actual costs, the resulting difference is reserved as upcoming expenses. The inventory commission checks the validity of the calculation and, if necessary, can propose adjusting the cost norms. There should be no balance at the end of the year for this reserve.

3.54. An inventory of the reserve for doubtful debts created by an organization that uses the method of determining revenue from the sale of products (works, services) as goods are shipped (works, services are performed) and payment documents are presented to the buyer (customer) consists of checking the validity of the amounts that are not repaid in terms established by contracts and are not provided with appropriate guarantees.

3.55. When creating other reserves permitted in the established manner to cover any other expected expenses and losses, the inventory commission verifies the correctness of their calculation and validity at the end of the reporting year.

4. Drawing up inventory comparison sheets

4.1. Comparison statements are compiled for property, during the inventory of which deviations from accounting data were identified.

The comparison statements reflect the results of the inventory, that is, the discrepancies between the indicators according to accounting data and the data of inventory records.

The amounts of surplus and shortage of inventory items in the matching statements are indicated in accordance with their assessment in accounting.

To document inventory results, unified registers can be used, which combine the indicators of inventory lists and reconciliation sheets.

For values that do not belong to the organization, but are listed in the accounting records (those in safekeeping, rented, received for processing), separate matching statements are compiled.

Matching statements can be compiled using computer and other organizational technology, or manually.

5. The procedure for regulating inventory differences and recording inventory results

5.1. Discrepancies between the actual availability of property and accounting data identified during the inventory are regulated in accordance with the Regulations on Accounting and Reporting in the Russian Federation in the following order:

fixed assets, material assets, cash and other property that are in surplus are subject to capitalization and crediting, respectively, to the financial results of the organization or an increase in funding (funds) from a state (municipal) institution with the subsequent establishment of the causes of the surplus and the perpetrators;

the loss of valuables within the limits of the norms approved in the manner prescribed by law is written off by order of the head of the organization, respectively, to the costs of production and circulation of the organization or to a decrease in funding (funds) from a state (municipal) institution. Attrition rates can only be applied in cases where actual shortages are identified.

The loss of valuables within the established norms is determined after offsetting the shortages of valuables with surpluses based on re-grading. In the event that, after a regrading assessment carried out in the prescribed manner, there is still a shortage of valuables, then the norms of natural loss should be applied only for the name of the valuables for which the shortage was established. In the absence of norms, the loss is considered as a shortage in excess of the norms;

shortages of material assets, cash and other property, as well as damage beyond the norms of natural loss are attributed to the perpetrators. In cases where the culprits are not identified or the court refuses to recover from the culprits, losses from shortages and damage are written off as production and distribution costs from the organization or a decrease in funding (funds) from a state (municipal) institution.

5.2. The documents submitted to formalize the write-off of shortages of valuables and damage in excess of the norms of natural loss must contain decisions of investigative or judicial authorities confirming the absence of guilty persons, or a refusal to recover damages from the guilty persons, or a conclusion on the fact of damage to valuables received from the technical control department or relevant specialized organizations (quality inspections, etc.).

5.3. Mutual offset of surpluses and shortages as a result of regrading can be allowed only as an exception for the same audited period, from the same audited person, in relation to inventory items of the same name and in identical quantities.

Financially responsible persons provide detailed explanations to the inventory commission about any misgrading.

In the case when, when setting off shortages with surpluses by re-grading, the value of the missing values is higher than the value of the values found in surplus, this difference in value is attributed to the guilty persons.

If the specific culprits of the misgrading are not identified, then the amount differences are considered as shortages in excess of loss norms and are written off in organizations as distribution and production costs, and in state (municipal) institutions - as a decrease in funding (funds).

For the difference in value from misgrading to shortage, which was not the fault of the financially responsible persons, the protocols of the inventory commission must provide comprehensive explanations of the reasons why such a difference is not attributed to the guilty persons.

5.4. Proposals to regulate discrepancies between the actual availability of valuables and accounting data identified during the inventory are submitted for consideration to the head of the organization. The final decision on the classification is made by the head of the organization.

5.5. The results of the inventory must be reflected in the accounting and reporting of the month in which the inventory was completed, and according to annual inventory- in the annual financial report.

5.6. Data from the results of inventories carried out in the reporting year are summarized in the statement of results identified by the inventory (Appendix No. 5 to these instructions).

Head of department
accounting methodologies
and reporting
A.S.BAKAEV

Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49 “On approval of methodological guidelines for the inventory of property and financial obligations.”

Acceptance date: 13.06.1995
Number: 49
Receiving authority: Ministry of Finance of the Russian Federation.

Information updated:09.04.2008

Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49 “Guidelines for the inventory of property and financial obligations.”
Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49 "Guidelines for inventory of property and financial liabilities. Appendices

Full text of the document:

Application

to the Order of the Ministry of Finance

Russian Federation

from June 131995 No. 49

Guidelines for inventory of property and financial obligations

1. General provisions

1.3. All property of the organization, regardless of its location, and all types of financial obligations are subject to inventory.

An inventory of property is carried out according to its location and financially responsible person.

The inventory of precious metals and precious stones is carried out in accordance with the Instructions on the procedure for receiving, spending, accounting and storage of precious metals and precious stones at enterprises, institutions and organizations, approved by the Ministry of Finance of the Russian Federation on August 4, 1992 No. 67, and the Instructions on the procedure conducting an inventory of the valuables of the state fund of the Russian Federation held by the Committee of Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation, approved by Order of the Committee of Precious Metals and Precious Stones under the Ministry of Finance of the Russian Federation on April 13, 1992 No. 326.

1.5. In accordance with the Regulations on Accounting and Reporting in the Russian Federation, inventory taking is mandatory:

when transferring the organization’s property for rent, redemption, sale, as well as in cases provided for by law during the transformation of a state or municipal unitary enterprise;

when changing financially responsible persons (on the day of acceptance - transfer of cases);

when establishing facts of theft or abuse, as well as damage to valuables;

in case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;

2. General rules carrying out an inventory

2.1. The number of inventories in the reporting year, the date of their conduct, the list of property and financial obligations verified during each of them are established by the head of the organization, except for the cases provided for in paragraphs 1.5 and 1.6 of these Guidelines.

2.2. To carry out an inventory, a permanent inventory commission is created in the organization.

When the volume of work is large, working inventory commissions are created to simultaneously carry out an inventory of property and financial obligations.

If the amount of work is small and the organization has an audit commission, it can be entrusted with carrying out inventories.

2.3. The personnel of permanent and working inventory commissions is approved by the head of the organization. The document on the composition of the commission (order, resolution, instruction (Appendix 1)) is registered in the book of control over the implementation of orders to conduct an inventory (Appendix 2).

The inventory commission includes representatives of the organization’s administration, accounting employees, and other specialists (engineers, economists, technicians, etc.).

The inventory commission may include representatives of the organization’s internal audit service and independent audit organizations.

The absence of at least one member of the commission during the inventory serves as grounds for declaring the inventory results invalid.

2.4. Before checking the actual availability of property, the inventory commission must receive the latest receipts and expenditure documents or reports on the movement of material assets and cash at the time of inventory.

The chairman of the inventory commission endorses all receipts and expenditure documents attached to the registers (reports), indicating “before the inventory on “__________” (date),” which should serve as the accounting department’s basis for determining the balance of property by the beginning of the inventory according to the accounting data.

2.5. Information about the actual availability of property and the reality of recorded financial obligations is recorded in inventory records or inventory reports<*>at least in two copies.

Approximate forms of inventories and acts are given in Appendices 6 - 18 to these Guidelines.

2.7. The actual availability of property during inventory is determined by mandatory counting, weighing, and measurement.

The head of the organization must create conditions that ensure a complete and accurate verification of the actual availability of property within the established time frame (provide with labor for rehanging and moving goods, technically serviceable weighing facilities, measuring and control instruments, measuring containers).

For materials and goods stored in undamaged packaging of the supplier, the quantity of these valuables can be determined on the basis of documents with mandatory verification in kind (by sample) of part of these valuables. The weight (or volume) of bulk materials can be determined on the basis of measurements and technical calculations.

When taking inventory of a large number of weighted goods, weight sheets are maintained separately by one of the members of the inventory commission and the financially responsible person. At the end of the working day (or at the end of re-hanging), the data from these sheets is compared, and the verified total is entered into the inventory. Measurement reports, technical calculations and plumb sheets are attached to the inventory.

2.8. Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons.

2.9. Inventory lists can be filled out using computers and other organizational technology, or manually.

Inventory must be filled out in ink or ballpoint pen clearly and clearly, without blots or erasures.

The names of inventory values and objects, their quantity are indicated in the inventory according to the nomenclature and in the units of measurement used in accounting.

It is not allowed to leave blank lines in inventories; blank lines are crossed out on the last pages.

On the last page of the inventory there should be a note about checking prices, taxation and calculation of totals signed by the persons who carried out this check.

2.11. Separate inventories are drawn up for property held in custody, rented or received for processing.

2.14. To complete the inventory, it is necessary to use forms of primary accounting documentation for the inventory of property and financial obligations in accordance with Appendices 6 - 18 to these Guidelines or forms developed by ministries and departments. In particular, when taking inventory of draft livestock and productive animals, poultry and bee colonies, perennial plantings, and nurseries, forms approved by the Ministry of Agriculture and Food of the Russian Federation for agricultural organizations are used.

The results of control checks of the correctness of the inventory are drawn up in an act (Appendix 3) and are registered in the book of control checks of the correctness of the inventory (Appendix 4).

2.16. During the inter-inventory period, in organizations with a large range of valuables, selective inventories of material assets in places of their storage and processing can be carried out.

3. Rules for conducting an inventory of certain types of property and financial obligations

Inventory of fixed assets

a) the presence and condition of inventory cards, inventory books, inventories and other analytical accounting registers;

b) the availability and condition of technical passports or other technical documentation;

c) availability of documents for fixed assets leased or accepted by the organization for storage. If documents are missing, it is necessary to ensure their receipt or execution.

If discrepancies and inaccuracies are detected in the accounting registers or technical documentation, appropriate corrections and clarifications must be made.

The availability of documents for land plots, reservoirs and other natural resource objects owned by the organization is also checked.

The assessment of unaccounted for objects identified by the inventory must be made taking into account market prices, and depreciation is determined based on the actual technical condition of the objects, with information about the assessment and depreciation recorded in the relevant acts.

Fixed assets are included in the inventory by name in accordance with the direct purpose of the object. If an object has undergone restoration, reconstruction, expansion or re-equipment and, as a result, its main purpose has changed, then it is entered into the inventory under the name corresponding to the new purpose.

If the commission establishes that work of a capital nature (adding floors, adding new premises, etc.) or partial liquidation of buildings and structures (demolition of individual structural elements) is not reflected in the accounting records, it is necessary to determine the amount of increase or decrease in the book value of the object using the relevant documents and provide information about the changes made in the inventory.

3.4. Machinery, equipment and vehicles are entered into the inventory individually, indicating the factory inventory number according to the technical passport of the manufacturer, year of manufacture, purpose, capacity, etc.

Same type of household equipment, tools, machines, etc. items of the same value, received simultaneously in one of the structural divisions of the organization and recorded on a standard group accounting inventory card, are listed in inventories by name, indicating the quantity of these items.

3.5. Fixed assets that, at the time of inventory, are located outside the location of the organization (on long-distance voyages, sea and river vessels, railway rolling stock, vehicles; machinery and equipment sent for major repairs, etc.) are inventoried until their temporary disposal.

3.7. Simultaneously with the inventory of own fixed assets, fixed assets in custody and leased are checked.

For these objects, a separate inventory is drawn up, which provides a link to documents confirming the acceptance of these objects for safekeeping or rental.

Inventory of intangible assets

3.8. When inventorying intangible assets, you need to check:

availability of documents confirming the organization’s rights to use it;

correctness and timeliness of reflection of intangible assets in the balance sheet.

Inventory of financial investments

3.9. When making an inventory of financial investments, actual costs in securities and authorized capital of other organizations, as well as loans provided to other organizations, are checked.

3.10. When checking the actual availability of securities, the following is established:

correctness of registration of securities;

the reality of the value of securities recorded on the balance sheet;

safety of securities (by comparing actual availability with accounting data);

timeliness and completeness of reflection in accounting of income received on securities.

3.11. When storing securities in an organization, their inventory is carried out simultaneously with the inventory of cash in the cash desk.

3.12. An inventory of securities is carried out for individual issuers, indicating in the act the name, series, number, nominal and actual value, maturity dates and total amount.

The details of each security are compared with the data of the inventories (registers, books) stored in the accounting department of the organization.

3.14. Financial investments in the authorized capital of other organizations, as well as loans provided to other organizations, must be supported by documents during inventory.

Inventory of goods and materials

3.15. Commodity and material assets (industrial stocks, finished products, goods, other stocks) are entered in the inventory for each individual item, indicating the type, group, quantity and other necessary data (article, grade, etc.).

3.16. An inventory of inventory items should, as a rule, be carried out in the order in which the assets are located in a given room.

3.17. The commission, in the presence of the warehouse (storeroom) manager and other financially responsible persons, verifies the actual availability of inventory items by mandatory recalculation, reweighing or remeasuring them. It is not allowed to enter into the inventory data on the balances of valuables from the words of financially responsible persons or according to accounting data without checking their actual availability.

3.18. Commodity and material assets received during the inventory are accepted by financially responsible persons in the presence of members of the inventory commission and are included in the register or commodity report after the inventory.

These commodity-material assets are entered into a separate inventory under the name “Commodity-material assets received during inventory”. The inventory indicates the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the product, quantity, price and amount. At the same time, on the receipt document signed by the chairman of the inventory commission (or on his behalf, a member of the commission), a note is made “after the inventory” with reference to the date of the inventory in which these values are recorded.

3.19. During a long-term inventory, in exceptional cases and only with the written permission of the head and chief accountant of the organization, during the inventory process, material assets can be released by financially responsible persons in the presence of members of the inventory commission.

These values are entered into a separate inventory under the title “Commodity - material assets released during inventory.” An inventory is drawn up by analogy with documents for incoming inventory items during inventory. A note is made in the expenditure documents signed by the chairman of the inventory commission or, on his instructions, a member of the commission.

3.20. Inventory of inventory items that are in transit, shipped, not paid on time by buyers, and located in the warehouses of other organizations consists of checking the validity of the amounts listed in the relevant accounting accounts.

In the accounting accounts of inventory items that are not accountable to financially responsible persons at the time of inventory (in transit, goods shipped, etc.), only amounts confirmed by properly executed documents can remain: for those in transit - payment documents of suppliers or other replacement documents, for shipped documents - copies of documents presented to buyers (payment orders, bills, etc.), for overdue documents - with mandatory confirmation by the bank institution; for those located in warehouses of third-party organizations - with safe receipts, reissued on a date close to the date of the inventory.

3.21. Inventories are compiled separately for inventory items that are in transit, shipped, not paid for on time by buyers, and located in the warehouses of other organizations.

In the inventory of inventory items in transit, the following data is provided for each individual shipment: name, quantity and value, date of shipment, as well as the list and numbers of documents on the basis of which these assets are recorded in the accounting accounts.

3.22. In inventories of inventory items shipped and not paid for on time by buyers, for each individual shipment the name of the buyer, the name of inventory items, the amount, date of shipment, date of issue and number of the payment document are given.

3.23. Commodity and material assets stored in the warehouses of other organizations are entered into the inventory on the basis of documents confirming the delivery of these assets for safekeeping. Inventories of these valuables indicate their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for storage, storage location, numbers and dates of documents.

3.24. In inventories of inventory items transferred for processing to another organization, the name of the processing organization, the name of the valuables, quantity, actual cost according to accounting data, the date of transfer of valuables for processing, numbers and dates of documents are indicated.

3.25. Low-value and wear-and-tear items that are in use are inventoried according to their location and to the financially responsible persons in whose custody they are located.

Inventory is carried out by examining each item. In the inventory, low-value and wearable items are entered by name in accordance with the nomenclature adopted in accounting.

When taking inventory of low-value and wear-and-tear items issued for individual use to employees, it is allowed to draw up group inventory lists indicating in them the persons responsible for these items, for whom personal cards are open, with a receipt for them in the inventory.

Items of workwear and table linen sent for washing and repair must be recorded in the inventory list on the basis of statements - invoices or receipts of organizations providing these services.

3.26. Containers are included in the inventory by type, intended purpose and quality condition (new, used, in need of repair, etc.).

For containers that have become unusable, the inventory commission draws up a write-off report indicating the reasons for the damage.

Inventory of work in progress and deferred expenses

3.27. When taking inventory of work in progress in organizations engaged in industrial production, it is necessary:

determine the actual presence of backlogs (parts, assemblies, assemblies) and unfinished production and assembly of products in production;

determine the actual completeness of work in progress (backlogs);

identify the balance of work in progress for canceled orders, as well as for orders whose execution is suspended.

3.29. Inspection of work-in-progress reserves (parts, assemblies, assemblies) is carried out by actual counting, weighing, and re-measuring.

Rejected parts are not included in the inventory of work in progress, and separate inventories are compiled for them.

3.32. For unfinished capital construction, the inventories indicate the name of the object and the volume of work performed on this object, for each individual type of work, structural elements, equipment, etc.

This checks:

a) whether equipment transferred for installation, but not actually started by installation, is included in the capital construction in progress;

b) the state of mothballed and temporarily stopped construction facilities.

For these objects, in particular, it is necessary to identify the reasons and basis for their conservation.

3.34. For objects that have been discontinued by construction, as well as for design and survey work for construction that has not been completed, inventories are drawn up, which provide data on the nature of the work performed and its cost, indicating the reasons for the termination of construction. For this purpose, the appropriate technical documentation (drawings, estimates, cost estimates and financial calculations), certificates of completion of work, stages, logs of work performed at construction sites and other documentation must be used.

Inventory of animals and young animals

3.37. Young cattle, breeding horses and draft animals are included in the inventory individually, indicating inventory numbers, names, gender, color, breed, etc.

3.38. Inventories are compiled by animal species separately for farms, workshops, departments, teams in the context of accounting groups and financially responsible persons.

Inventory of funds, monetary documents and strict reporting document forms

3.39. The cash register inventory is carried out in accordance with the Maintenance Procedure cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40 and communicated by letter of the Bank of Russia dated October 4, 1993 No. 18.

3.40. When calculating the actual presence of banknotes and other valuables in the cash register, cash, securities and monetary documents (postage stamps, state duty stamps, bill stamps, vouchers to holiday homes and sanatoriums, air tickets, etc.) are taken into account.

3.43. An inventory of funds held in banks in settlement (current), foreign currency and special accounts is carried out by reconciling the balances of the amounts listed in the corresponding accounts according to the organization’s accounting department with data from bank statements.

Inventory of calculations

3.47. When inventorying accountable amounts, reports of accountable persons on advances issued are checked, taking into account their intended use, as well as the amount of advances issued for each accountable person (dates of issue, intended purpose).

3.48. The inventory commission, through a documentary check, must also establish:

a) the correctness of settlements with banks, financial, tax authorities, extra-budgetary funds, other organizations, as well as with structural divisions of the organization allocated to separate balance sheets;

b) the correctness and validity of the amount of debt recorded in the accounting records for shortages and thefts;

c) the correctness and validity of the amounts of receivables, payables and depositors, including the amounts of receivables and payables for which the statute of limitations has expired.

Inventory of reserves for upcoming expenses and payments, estimated reserves

3.49. When taking inventory of reserves for upcoming expenses and payments, the correctness and validity of the reserves created in the organization are checked: for the upcoming payment of vacations to employees; for the payment of annual remuneration for long service; for the payment of remuneration based on the results of the organization’s work for the year; expenses for repairs of fixed assets; production costs for preparatory work due to the seasonal nature of production; upcoming costs for the repair of rental items and other purposes provided for by the legislation of the Russian Federation, regulations of the Ministry of Finance of the Russian Federation and industry-specific features of the composition of costs included in the cost of products (works, services), approved in the prescribed manner.

3.50. The reserve for the upcoming payment of regular (annual) and additional vacations provided for by law to employees, reflected in the annual balance sheet, must be clarified based on the number of days of unused vacation, the average daily amount of expenses for remuneration of employees (taking into account the established methodology for calculating average earnings) and mandatory deductions to the Social Insurance Fund of the Russian Federation, the Pension Fund of the Russian Federation, the State Employment Fund of the Russian Federation and for medical insurance.

3.52. When taking inventory of the reserve for repairs of fixed assets (including leased facilities), it should be borne in mind that excessively reserved amounts are reversed at the end of the year.

In cases provided for by the industry specifics of the composition of costs included in the cost of products (works, services), when the completion of repair work on objects with a long production period occurs in the year following the reporting year, the balance of the reserve for the repair of fixed assets is not reversed. Upon completion of repairs, the excess amount of the reserve is applied to the financial results of the reporting period.

3.53. In cases where, in an organization with a seasonal nature of production, the amount of costs for servicing and managing production, included in the actual cost of manufactured products according to the standards established in the organization, exceeds the actual costs, the resulting difference is reserved as future expenses. The inventory commission checks the validity of the calculation and, if necessary, can propose adjusting the cost norms. There should be no balance at the end of the year for this reserve.

4. Drawing up inventory comparison sheets

4.1. Comparison statements are compiled for property, during the inventory of which deviations from accounting data were identified.

The comparison statements reflect the results of the inventory, that is, the discrepancies between the indicators according to accounting data and the data of inventory records.

The amounts of surpluses and shortages of inventory items in the matching statements are indicated in accordance with their assessment in accounting.

To document inventory results, unified registers can be used, which combine the indicators of inventory lists and reconciliation sheets.

For values that do not belong to the organization, but are listed in the accounting records (those in safekeeping, rented, received for processing), separate matching statements are compiled.

Matching statements can be compiled using computer and other organizational technology, or manually.

5. The procedure for regulating inventory differences and recording inventory results

fixed assets, material assets, cash and other property that are in surplus are subject to capitalization and crediting, respectively, to the financial results of the organization or an increase in funding (funds) from the budgetary organization with the subsequent establishment of the causes of the surplus and the perpetrators;

the loss of valuables within the limits of the norms approved in the manner prescribed by law is written off by order of the head of the organization, respectively, to the costs of production and circulation of the organization or to a decrease in funding (funds) of the budgetary organization. Attrition rates can only be applied in cases where actual shortages are identified.

shortages of material assets, cash and other property, as well as damage beyond the norms of natural loss are attributed to the perpetrators. In cases where the perpetrators are not identified or the court refuses to recover from the perpetrators, losses from shortages and damage are written off as production and distribution costs from the organization or a decrease in funding (funds) from the budget organization.

Financially responsible persons provide detailed explanations to the inventory commission about any misgrading.

If the specific culprits of the misgrading are not identified, then the amount differences are considered as shortages in excess of loss norms and are written off in organizations as distribution and production costs, and in budgetary organizations- to reduce financing (funds).

5.5. The results of the inventory must be reflected in the accounting and reporting of the month in which the inventory was completed, and for the annual inventory - in the annual accounting report.

5.6. Data from the results of inventories carried out in the reporting year are summarized in the statement of results identified by the inventory (Appendix 5).

Head of department

accounting methodology

accounting and reporting

I order:

1. Approve the Guidelines for inventory of property and financial obligations in accordance with the Appendix.

2. With the publication of this Order, the letters of the Ministry of Finance of the USSR: dated December 30, 1982 N 179 “On the Basic Provisions for Inventory of Fixed Assets, Commodity and Material Assets, Cash and Settlements” are not applied on the territory of the Russian Federation; March 27, 1984 N 51 “On the addition of the Basic Provisions for the Inventory of Fixed Assets, Commodity and Material Assets, Cash and Settlements”; November 10, 1987 N 212 "On the addition of the Basic Provisions for the Inventory of Fixed Assets, Commodity and Material Assets, Cash and Settlements."

Deputy Minister S.D. SHATALOV

According to the conclusion of the Ministry of Justice of the Russian Federation dated June 19, 1995 N 07-01-389-95, the Order does not require state registration.

Cm. Letter Ministry of Finance of the Russian Federation dated August 19, 2004 N 07-05-14/217 On the procedure for conducting inventory

Section 1. General provisions

Section 2. General rules for conducting inventory

Section 3. Rules for conducting an inventory of certain types of property and financial obligations

Inventory of fixed assets

Inventory of intangible assets

Inventory of financial investments

Inventory of inventory items

Inventory of work in progress and deferred expenses

Inventory of animals and young animals

Inventory of funds, monetary documents and strict reporting document forms

Inventory of calculations

Inventory of reserves for upcoming expenses and payments, estimated reserves

Section 4. Preparation of inventory matching statements

Section 5. Procedure for regulating inventory differences and recording inventory results

Appendix 1. Order on the composition of the commission

Appendix 2. Book of control over the implementation of orders for inventory

Appendix 3. Certificate of control check of the correctness of the inventory of valuables

Appendix 4. Book of accounting of control checks of the correctness of the inventory

Appendix 5. Statement of results identified by the inventory

Appendix 6. Inventory list of fixed assets

Appendix 7. Inventory label

Appendix 8. Inventory list of inventory items

Appendix 9. Inventory report of shipped goods

Appendix 10. Inventory list of inventory items accepted (handed over) for safekeeping

Appendix 11. Inventory report of materials and goods in transit

Appendix 12. Inventory report of unfinished repairs of fixed assets

Appendix 13. Inventory report for deferred expenses

Appendix 14. Cash inventory report

Appendix 15. Inventory list of securities and forms of strict reporting documents

Appendix 16. Inventory report of settlements with buyers, suppliers and other debtors and creditors

Appendix 17. Comparison statement of the results of inventory of fixed assets

Appendix 18. Comparison sheet of inventory results

Russian Federation

ORDER of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 (as amended on November 8, 2010) "ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS FOR INVENTORY OF PROPERTY AND FINANCIAL LIABILITIES"

I order:

1. Approve the Guidelines for inventory of property and financial obligations in accordance with the Appendix.

2. With the publication of this Order, letters of the Ministry of Finance of the USSR dated December 30, 1982 N 179 “On the Basic Provisions for the Inventory of Fixed Assets, Inventory, Cash and Settlements”, dated March 27, 1984 N, do not apply on the territory of the Russian Federation. 51 “On the addition of the Basic Provisions for the inventory of fixed assets, inventory, cash and settlements”, November 10, 1987 N 212 “On the addition of the Basic Provisions for the inventory of fixed assets, inventory, cash and settlements.”

Deputy Minister of Finance
Russian Federation
S.D.SHATALOV

According to the conclusion of the Ministry of Justice of the Russian Federation
dated June 19, 1995 N 07-01-389-95
Order in state registration does not need.

Application
to the Order of the Ministry of Finance
Russian Federation
dated June 13, 1995 N 49