So, in order to conduct an inventory, it is necessary to issue an order from the head to conduct an inventory. Then log it in. For these documents, special forms are provided - No. INV-22 and No. INV-23. They are approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

The order indicates the date of the inventory and the composition of the commission that will conduct it. Members of the commission may be employees of the administration, accounting service and other specialists who are able to assess the state of the property and liabilities of the company. Auditors can also take part in the inventory

In addition, in the order, indicate which property and obligations the commission will inventory.

A sample order is given at the end of the article.

What information is needed

Before starting the inventory, the accountant must submit to the commission accounting data, in which the list and value of the property and obligations of the company are recorded. This information is contained in reports on the movement of material assets and accounting registers.

The registers must contain the following information:

• date and name of a business transaction;
• its amount;
• accounting balances as of the start date of the inventory.

All information contained in the registers must be confirmed by primary documents.

Supervisor inventory commission is obliged to endorse the receipts and expenditure documents attached to the reports (registers), and make an entry in them “before the inventory on ______ (date)”.

Based on these documents, the commission determines the value of the property and obligations of the company by the beginning of the inventory. These data are entered into inventory records and acts (column "According to accounting data").

The inventory list (act) is a document that reflects the results of the inventory. For each type of property and obligations draw up its own form. For example, when inventorying cash, an act is filled out in the form No. INV-15, goods or materials - an inventory in the form No. INV-3, etc. These forms are approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

The inventory of property is carried out with the participation of financial responsible persons(storekeepers, cashiers, etc.). Receipts are taken from these employees stating that the incoming valuables have been credited, the released ones have been written off and all source documents on them handed over to the accounting department.

The inventory is signed by all members of the commission and employees responsible for the safety of property. If the document does not contain at least one required signature, the results of the inventory may be invalidated. The inventory is stored in the archives of the company for at least five years.

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The assets and liabilities of the organization are subject to inventory (part 1 of article 11 of the Federal Law of December 6, 2011 No. 402-FZ).

An inventory of property and liabilities is a process of checking and documenting their existence, condition and evaluation (clause 26 of the Regulation, approved by Order of the Ministry of Finance of July 29, 1998 No. 34n).

Inventory is mandatory and voluntary. Conducting an inventory is mandatory, in particular (clause 27 of the Regulation, approved by Order of the Ministry of Finance of July 29, 1998 No. 34n):

• before compiling the annual financial statements(except for property, the inventory of which was carried out not earlier than October 1 of the reporting year);
• when changing financially responsible persons;
• when transferring property for rent, redemption, sale;
• upon detection of facts of theft, abuse or damage to property;
• when natural disaster, fire or other emergencies caused by extreme conditions;
• upon reorganization or liquidation of the organization.

When an inventory is not mandatory, the cases of its implementation, the timing, as well as the list of objects subject to inventory, are determined by the organization independently (part 3 of article 11 of the Federal Law of 06.12.2011 No. 402-FZ). This can be fixed, for example, in .

To conduct an inventory in an organization, a permanent inventory commission must be created (clause 2.2 of the Methodological Instructions, approved by Order of the Ministry of Finance dated 06/13/1995 No. 49). We talked about how to draw up an order to create an inventory commission. With a large amount of work for the simultaneous inventory, working inventory commissions can be created.

In each case, the basis for the inventory is the relevant organizational and administrative document issued by the head. Usually this is an inventory order. How to draw up such an order, we will tell you in our consultation and give an example of filling out the corresponding form.

Form INV-22 - order to conduct an inventory

Despite the fact that the unified forms of primary accounting documents are not mandatory for use (Information of the Ministry of Finance No. PZ-10/2012), it is convenient to use the form No. INV-22 “Order (decree, order) on conducting an inventory” to draw up an order to conduct an inventory . It is this form that is usually accounting software. The unified form of the inventory order (form) can be downloaded in Word from the link below.

Regardless of whether the unified form of the inventory order INV-22 is used or independently developed, the order usually indicates the personal composition of the inventory commission, specifies the content, volume, procedure and timing of the inventory. The inventory order is signed by the head of the organization and handed over to the chairman of the inventory commission.

Here is an example of filling out an order for holding annual inventory(sample 2018).

Before the start of the assessment of goods and materials, an order is issued at the enterprise. This is an order of the company's management, which prescribes the need to check the values ​​​​of the enterprise (company) for the purpose of accounting. To do this, use the unified form INV-22, called "Order (instruction or resolution) for inventory."

In this material, we will consider the features of the form for issuing an order for accounting for goods and materials (inventory) and the features of filling it out. At the end of the text, you can download an example of an order form and its sample.

According to the annual plan of the enterprise, once a year, an inventory of all assets and liabilities of the company (enterprise) is carried out or, if necessary, carried out. Most often, an inventory is carried out in a company (at an enterprise) at the end calendar year. This procedure is necessary when changing the responsible for material values persons, during the revaluation of the value of liabilities (property) of an enterprise or company. Thanks to the inventory, not only the value of the property is assessed, but also its actual availability and compliance with the data obtained from the accounting results of the enterprise are verified. After assessing the material and technical base, an excess or shortage is revealed.

Based on the order for accounting and inspection of goods and materials, make a list of material and technical assets that are subject to recalculation and verification, the timing of the accounting and the composition (with full names and positions) of the inventory commission. The commission is appointed by order of the head.

We fill out an inventory order (form INV-22)

Most administrative documents have a similar form. This also applies to order INV-22.

At the top of the form, you must provide the following information:

• The actual name of the legal entity;
• Indicate the division of the company (enterprise), if the inventory of goods and materials is not carried out at the entire enterprise, but only in a department or division;
• Indicate the number of the order, the date of its execution;
• Next, the line "for inventory" is filled in. It indicates property, material values ​​that require verification or recalculation.
• Below is a list of members of the commission, which includes members of the management of the enterprise, representatives of the company's accounting department and a financially responsible person.

It is imperative to write down the data of all members of the commission in the form, indicate the full name, position of the member of the commission. Opposite these records, members of the commission put their signatures.

Below it is necessary to register the property (raw materials, liabilities, assets, etc.) subject to inventory. Specifies the start and end date of the check. The purpose of the audit must also be specified. This may be a change of financially responsible persons at the enterprise (company), revaluation of goods and materials, or a control check.

During the inspection of goods and materials, the data is entered into the columns of the inventory list.

• To account for OS, enterprises use .
• To carry out an inventory of all available intangible assets enterprises perform.
• To account for goods and materials, it is filled in.

After filling out the inventory, it is handed over to the accounting department. Next, the accountant enters the actual data into the statement and finds discrepancies, if any.

Most organizations conduct an inventory to ensure that the firm's actual values ​​match those on file. Responsible is Chief Accountant, which begins to operate from the moment an order is received from the head.

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In what cases is

Order of the Ministry of Finance of the Russian Federation No. 34n of 1998 established the reasons for the inventory. The law has remained virtually unchanged, so entrepreneurs have the right to inspect an enterprise if:

• an annual report is required;
• there is an appointment of new persons responsible financially to the enterprise;
• before the transfer of property to other citizens;
• after any emergency, such as theft, fire, flood, etc.

The inventory order can be planned and unscheduled. Accounting is responsible for reporting. In order to impartially calculate material values, a special commission is formed at the enterprise.

Employees put signatures on familiarization with the internal rules of the enterprise and take responsibility for providing incorrect data.

Order of procedure

The purpose of the verification is to compare the values ​​and compare their real volumes with those indicated in the documents. First, the commission checks the inventories of goods and valuables at the enterprise, then they compare them with the figures on paper.

At the end, documents with checks are drawn up. Often, a separate paper is drawn up for each department or office of the organization. If there are discrepancies, they are filled in Profitability Analysis.

Not established by law uniform form, but the template is often used, released in 2000 by the State Statistics Committee.

At the end of the inventory, a special meeting is convened, at which a protocol is drawn up. There is no approved form, the main thing is that the details of the order to start the inventory, the full name of the commission employees, the results with numbers and identified problems are correctly indicated.

If the inventory went through without problems, a new document. The commission may propose to write off the found surpluses or shortcomings or reflect them on the company's balance sheet.

It is allowed to record any proposals of the commission in the protocol, for example, to strengthen the security of the object in order to avoid possible thefts.

Why do you need an order

With the help of the order, you can set the volume, content, time and order of the inventory. The document reflects the personnel that is responsible for checking the enterprise. The commission includes employees of the administration, accounting departments and specialists who can evaluate the property. It is allowed to involve specialists from outside.

The order is required to establish which objects are subject to inventory. It indicates the start and end dates of the process, and the reasons for the conduct.

Unified form INV 22

A sample order for an inventory was approved in 1998 by the State Statistics Committee of the Russian Federation and is a form No. INV-22. It is used for all types of inventory, including full, planned and partial.

How to compose and fill out a sample

The standard order should contain:

1. The purpose of conducting, for example, checking fixed assets, goods, receivables, all property, assets.
2. Enumeration of offices, branches or divisions of the enterprise where it is planned to conduct an inventory.
3. Timing, including deadlines for submitting test results.
4. Composition of the commission, full name of the chief employee, if any, then the main data of third-party auditors.
5. Information about the order, including:
   • date of;
   • number;
   • leader information.

When the order is ready, it is recorded in the register. With the order it is necessary to familiarize each employee under the signature. The head is obliged to notify the employees of the unit in which the inventory takes place about the planned inspection.

A sample of filling out an order for an inventory:

Accounts receivable

In some situations, it is enough to check individual assets of the enterprise, or receivables.

The standard reasons for checking are:

1. Counterparties accumulated debts for a certain period, which are fixed in contracts and other documents.
2. At some enterprises accounts receivable is the main asset. For example, when a company invests in any activity or issues loans to organizations.
3. When working capital not enough due to the fact that they remain on the accounts of counterparties.
4. Financial indicators deteriorated significantly, for example, the receivables turnover ratio fell.

properties

The main reasons for the inventory of property are:

• specifying the existence of fixed assets;
• comparison of information after the inventory with that indicated in the accounting reports;
• introduction of amendments and clarifications to the accounting reports.

unscheduled

Unscheduled inventories are required in case of sudden deterioration in performance at the enterprise or a change in materially responsible persons. Most often, the order comes without warning.

As soon as possible, a commission is assembled, the document is registered in the control log.

In connection with the dismissal of an employee

When an employee is dismissed, the inventory is carried out in accordance with Order No. 49 of the Ministry of Finance of the Russian Federation. You can transfer the property assigned to a specialist to another employee. The HR department is also involved in the inventory.

Fixed assets

The main objectives of the audit are:

• verification of accounting operations;
• control over the timely receipt of settlements for the payment of fees, taxes and amounts under contracts;
• checking for unused valuables;
• checking the safety of valuables;
• search for possible errors;
• verification of the correctness of the reports of the chief accountant.

In a budget institution

Budgetary institutions can solve many problems when conducting an inventory, including:

• conduct a census and recalculate property;
• reconciliation of information on accounting with inventory results;
• compiling documentation and searching for objects for which the results differ and require additional checks;
• identification of problems that affect the decrease in the effectiveness of the institution.

With debtors and creditors

The commission must follow guidelines organizations and check:

• the number of obligations of debtors and creditors to the company;
• check for debts that have expired;
• validity of debts.

To check the debts of debtors and creditors, the commission must check:

• original documents;
• information of accounting registers;
• check settlements with buyers and contractors.

How to cancel

Cancellation of the order takes place after the publication of a new document. The standard formatting requirements apply. It is required to use the organization, which contains the details of the company and the head.

The document follows the internal process of registration, drafting and registration of the order. The text of the document indicates the reasons that prompted the cancellation or change of the original order.

If you want to cancel already current order, then the phrase “Recognize invalid” is put in the new document. The following are the details of the original document, the date of its execution, the name of the company.

It is required to completely eliminate uncertainty when canceling an order, so the standard sequence when filling out is the author - date - details - name.

At the end of the document put the date of cancellation of the original order. If the number is not specified, the document will expire immediately after the issuance of the second order.

Some orders are required to be canceled on the day of issue, for example, those that have not yet taken effect. In the second document, the phrase "Cancel the order" is put. Next, fill out a document in which they write the details, the name of the company and the name of the responsible employee.

The order is signed by the employer and employees who are members of the commission. Accounting is responsible for providing correct reports. Mistakes can lead to a decrease in the performance of the organization, so the inventory does not allow for serious consequences.