The article discusses:

• procedure for preparing for inventory;
• cases;
• timing of its implementation;
• documenting.

Let us briefly consider the nuances of conducting an inventory of payments, cash, as well as certain types of property (fixed assets and inventory items).

Cases, timing and procedure for conducting inventory

Inventory is a check of the availability of an organization’s property and the state of its financial obligations as of a certain date by reconciling actual data with accounting data.

The cases, timing and procedure for conducting an inventory, as well as the list of objects subject to inventory, are determined by the subject independently, with the exception of the mandatory inventory provided for by law, federal and industry standards (Article 11 of the Federal Law of December 6, 2011 N 402-FZ).

Stages of inventory

General inventory plan

Preparing for inventory

The head of the organization must approve the personal composition of the inventory commission (including the chairman). To do this, it is necessary to prepare an appropriate order (decree or order).

The inventory commission should include:

• representatives of the organization's administration;
• accounting employees;
• other specialists (engineers, economists, technicians, etc.)

Before the inventory began:

• The MOL must confirm that all expenditure and receipt documents for the property have been transferred to the inventory commission;
• the chairman of the commission must register all expenditure and receipt documents with the note “before inventory on “__________” (date)” (for accounting, this is the basis for determining the balance of property according to accounting data);
• the head of the organization must create all conditions that ensure a complete and accurate verification of the actual availability of property within the established time frame.

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

Carrying out an inventory

The MOL must be present at the inventory without fail.

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

If the property is stored in undamaged supplier packaging, the actual quantity can be determined based on a sample assessment (recount) of a portion of this property (i.e., several packages may be randomly opened for inspection).

Inventory of bulk materials may be carried out through technical calculations and measurements.

When inventorying a large number of valuables by weighing, the MOL and one of the commission members keep records in separate statements. Then the data is verified and the result is indicated in the inventory list.

If the inventory is carried out before the preparation of annual financial statements, then the property that was checked after October 1 of the current year is not subject to additional recalculation. The data from the already completed reconciliation is used.

During the inter-inventory period, the company has the right to conduct selective inventories.

Registration of inventory results

The results of the reconciliation of actual and accounting data are reflected in inventory lists or inventory reports (drawn up in at least two copies).

The organization must approve the forms of primary documents in its accounting policies, incl. Inventory documents. 1C uses unified forms. So, for example, the result of an inventory of inventory items will be reflected in the INV-3 form.

The inventory list must include the following:

• name of objects to be checked;
• quantity of property (in units of measurement accepted in accounting);
• the total quantity in physical terms (regardless of the unit of measurement in which the property was taken into account);
• the number of serial numbers of material assets (in words, on each page);
• a note on checking prices, taxes, results;
• signatures of commission members, chairman, MOL;
• confirmation of the MOL (the inventory was carried out in his presence, there were no absent commission members, there are no complaints about the inventory).

If there are blank lines on the last pages of the inventory list, then dashes are indicated.

Correction of inaccuracies in the inventory is carried out by crossing out. The correct data is indicated above the incorrect entry. All members of the commission, as well as the MOL, must put their signatures next to the correction of the error.

If a discrepancy between accounting and actual data is detected, a Comparison Statement is drawn up, for example, in the INV-19 form.

The assessment of objects identified during the inventory is carried out according to market prices, and the degree of wear and tear is based on the real technical condition of the object.

Property held in custody or leased (behind the balance sheet) is also subject to inspection during the inventory.

Features of inventory of certain types of property

OS Inventory

When inventorying fixed assets, the inventory list (INV-1 form) indicates:

• full name;
• appointment;
• inventory numbers;
• main technical indicators;
• factory inventory number.

When making an inventory of real estate, the commission checks the availability of documents that confirm ownership.

If a discrepancy between accounting and actual data is detected, the commission includes the correct technical indicators in the inventory.

OS are included in the inventory by name according to their intended purpose. As a result of modernization, the functions of the facility may change. In this case, the inventory reflects the new purpose of the OS.

Unusable operating systems are included in a separate inventory, which indicates:

• date of commissioning;
• reasons why the OS cannot be used at work.

Inventory of goods and materials

If inventory items are stored in different premises, then the inventory is carried out sequentially by storage location. After completing the inventory of any area of ​​inventory, access to the premises should be limited until all inventory reconciliation is completed.

If inventory items are received at the warehouse during inventory, then information on them is entered into a separate inventory, which indicates:

• Name;
• quantity;
• price and amount;
• date and number of the receipt document (the chairman of the commission must register receipt documents with the note “after the inventory “__________” (date)”);
• Supplier name.

During a long-term inventory, inventory items may be released to the MOL in the presence of members of the inventory commission (with written permission from the manager and chief accountant). Information on such inventory items is reflected separately in the inventory “Inventory items issued during inventory.”

The inventory commission must check the data on inventory items, which:

• on my way;
• are in warehouses of other organizations (in safekeeping);
• shipped but not paid for;
• are not accountable to MOL.

In some cases, when taking inventory, it is allowed to use group inventories (low-value, high-wearing inventory items, etc.). Low-value inventory items that have become unusable but were not taken into account in the company's expenses are not included in the inventory. An act is filled out according to them indicating:

• operating time;
• reasons for unsuitability;
• Possibility of use for economic purposes.

The container is indicated in the inventory by:

• mind;
• intended purpose;
• quality condition:
  • new;
  • previously used;
  • in need of repair.

Inventory of calculations

Inventory of calculations consists of checking the validity of the amounts listed in the accounting accounts. The following are subject to verification:

• 60 “Settlements with suppliers and contractors”;
• 62 “Settlements with buyers and customers”;
• 63 “Provisions for doubtful debts”;
• 66 “Settlements for short-term loans and borrowings”;
• 67 “Settlements for long-term loans and borrowings”;
• 68 “Calculations for taxes and fees”;
• 69 “Calculations for social insurance and security”;
• 70 “Settlements with personnel for wages”;
• 71 “Settlements with accountable persons”;
• 73 “Settlements with personnel for other operations”;
• 75 “Settlements with founders”;
• 76 “Settlements with various debtors and creditors”;
• 79 “Intra-economic calculations”.

The audit evaluates the correctness of calculations, the presence of a balance and the reasons for its formation.

In order to assess how correctly the turnover in the settlement accounts is reflected, you need to check the indicators in the reconciliation report received from the counterparty with the accounting data being verified.

Debt for which the statute of limitations has expired and other debts that are unrealistic to collect are written off separately for each obligation by order of the manager.

Cash inventory

The cash register inventory is carried out taking into account the provisions of the Directive of the Bank of the Russian Federation dated March 11, 2014 N 3210-U.

When taking inventory of the cash register, the following is recalculated:

• cash (hereinafter referred to as DS);
• valuable papers;
• monetary documents:
• stamps;
• state duty stamps;
• bill stamps;
• vouchers to holiday homes (sanatoriums);
• air tickets;
• other monetary documents.

Inventory on the current account is carried out by reconciling the balances on the accounting accounts with the data indicated in the bank statement as of the corresponding date.

Inventory of assets that do not have a tangible form

When inventorying intangible assets, the commission checks:

• availability of documents confirming the organization’s rights to use it;
• correctness and timeliness of reflection of intangible assets in the balance sheet.

When inventorying financial investments, the commission checks the actual costs of securities and other investments. Evaluated:

• correctness of registration of securities;
• the reality of the value of the securities recorded;
• timeliness and completeness of recording of income received on securities;
• The actual availability of securities is compared with the accounting one.

The inventory of securities is carried out simultaneously with the inventory of DS at the cash desk.

The unified inventory form INV-16 is intended to reflect data on securities. It states:

• Name;
• series and number;
• nominal and actual value;
• expiration date;
• total amount.

If at the time of the inventory the securities are stored in specialized organizations, then the balance of the corresponding accounting accounts is checked with the data indicated in the statements.

In addition to the above, the inventory commission must check financial investments in the authorized capital of third-party organizations, as well as company loans (if any).

Accounting for inventory results

The result of the inventory can be:

• surplus - the excess of the actual quantity of inventory items over accounting data;
• shortage - a physical shortage of goods and materials, a discrepancy between the actual quantity of goods and materials and accounting data.

The procedure for recording inventory results depends on various factors.

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Every organization must carry out periodic inspections of material assets and various liabilities, that is, recording the presence and analyzing the condition. The actual quantity, value and condition of tangible assets must correspond to the figures entered in the accounting records. Inventory of property funds, goods, and other assets is an indispensable procedure for all business owners.

We will describe below what rules this operation is carried out and what nuances are typical for its documentation.

Inventory and its objective importance

Periodic accounting of material assets by comparing actual objective information obtained after a personal check with the information reflected in accounting is called inventory.

A discrepancy between the actual and documented state or number of inventory assets is possible for a number of reasons:

• natural influences on certain material assets that can affect changes in their quantity, weight, volume, residual value (shrinkage, losses during transportation, spoilage due to storage, evaporation, etc.);
• identification of abuses in the accounting of material resources (incorrect measurements, allowance of body kits, theft, etc.);
• problems that arose when making entries in accounting documentation (slips, errors, blots, corrections, inaccuracies and other ambiguities).

Therefore, regular inventory taking is of utmost importance for any enterprise.

Practical functions of inventory

1. It allows you to objectively assess compliance with the conditions of warehouse storage of goods.
2. Using it, you can objectively judge the procedure for maintaining primary and accounting documentation.
3. Reflects warehousing practices.
4. Indicates the degree of completeness and reliability of accounting.
5. Prevention of crime and abuse.

Required by law

The mandatory nature of this procedure is approved by the federal legislation of our country. Entrepreneurs are required to regularly take inventory of their own, stored or leased property and their financial obligations by two regulatory documents:

• Federal Law of December 6, 2011 No. 402-FZ “On Accounting”;
• Methodological recommendations for inventory of property and financial obligations (approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49).

Reasons for assigning an inventory

In accordance with legislative documents, an inventory must be carried out by organizations, regardless of their form of ownership, in the following circumstances:

• when selling, purchasing or leasing tangible property;
• if the organization is reorganized or officially liquidated;
• when a person bearing financial responsibility changes in a particular area;
• in cases where a municipal organization or state-owned enterprise is transformed into another form of ownership;
• when establishing facts of theft (theft), violation of conditions of storage, movement and release of goods, identification of abuses, etc.;
• after the end of sudden extreme conditions - accidents, natural disasters, catastrophes, and other emergency situations;
• under any circumstances, at least once a year before drawing up the annual accounting report (if the inventory was carried out after October 1 of the current year, this is enough).

FOR YOUR INFORMATION! If financial responsibility is borne not by an individual, but by a group, for example, a brigade, then the reason for the inventory may be a change in the leader of this group (foreman) or more than half of its composition, or a request from any member of the group.

Who sets the procedure?

In addition to the legal requirements set out in the Methodological Recommendations, all other nuances of the inventory remain the responsibility of the organization’s management. Naturally, they must be recorded in the local documentation of the enterprise. The Directorate needs to clarify the following issues:

• how many inventories need to be carried out during the working year;
• at what time should this be done;
• listing the types of assets subject to inspection;
• appointment of the head and members of the inventory commission;
• possibility of selective (sudden) inventory.

What exactly is being checked?

Depending on which assets are included in the inventory list, one or another form is distinguished:

• continuous inventory- the entire property fund corresponding to the company’s property rights, material assets leased and/or taken for safekeeping, plus possible unaccounted for assets and business liabilities;
• selective (sudden) inventory- a specified share of property is subject to re-discounting (for example, only assets under the control of a specific person bearing financial responsibility, or those united territorially).

The following groups of material assets and commercial obligations are recognized as inventory objects in one or another combination.

1. Fixed assets of the company.
2. Goods.
3. Intangible property.
4. Cash investments.
5. Unfinished production.
6. Planned expenses.
7. Cash, valuable documents, strict reporting forms.
8. Calculations.
9. Reserves.
10. Animals, plants, seed, etc. (in the relevant field of entrepreneurship).

Body carrying out inspection and accounting

Since inventory is recognized by law as a mandatory and regular action, it is advisable to have a permanent inventory commission at the enterprise, which has the following responsibilities:

• preventive measures aimed at preserving material assets;
• participation in resolving problems related to the management of storage issues and possible damage to property funds;
• control of documentary support of the dynamics of material assets;
• ensuring the inventory process in all its aspects (instructing commission members, carrying out the inspection itself, preparing relevant documentation);
• registration of inventory results.

The composition of the commission is approved by the management of the organization, registered by order and recorded in the Logbook for monitoring the implementation of orders (decrees, instructions) on conducting an inventory (). It can include:

• administrative workers;
• accounting employees;
• internal auditors or independent experts;
• representatives of any specialty working at the enterprise.

If the volume of property assets is small, then the function of the inventory commission can be assigned to the audit commission in cases where it operates at the enterprise.

IMPORTANT! If during the actual inspection the absence of even one member of the commission is recorded, then the inventory is not considered valid.

Inventory at the enterprise step by step

Let's look at the step-by-step procedure for conducting an inventory. The procedure should not contradict the above-mentioned Methodological Instructions in any way.

1. Preparation. Before starting an inventory, you need to take a number of mandatory measures:
   • execution by the manager of an order to conduct an inventory at the enterprise;
   • monitoring the readiness of the inventory commission (or its primary appointment, if the inventory is being carried out for the first time);
   • setting inspection dates;
   • approval of the list of inventoried funds;
   • presentation to the inventory commission of the latest data relating to the accounting of property assets, in the form of receipts from persons with financial responsibility.
2. Actual inspection. The full membership of the inventory commission checks (measures, identifies, analyzes) the actual presence, quantitative expression, and position of property assets and/or commercial agreements. For this, the commission creates all the necessary conditions (it is permissible to suspend the work of the enterprise for up to 3 days, the manager is obliged to provide all the necessary instruments, tools and containers for measuring, weighing and other inspection methods, and, if necessary, provide labor for practical assistance, for example, in moving property). The employee financially responsible for this area must be present during the process. If the inspection extends over several days, then, upon leaving the inventory site, the commission is obliged to seal it.
3. Inventory. Entering the results obtained into inventory acts (they are compiled in several copies, at least 2). Results for own, leased or stored property are recorded separately.
4. Documentary analysis. Comparison of documented information with that available in accounting records. Fixing correspondence or establishing discrepancies. When discrepancies are identified, a comparison sheet is filled out stating the reason for the discrepancy.
5. Presentation of results. Based on the results of the control check, the accounting data must be completely identical with the real ones. Various mechanisms are provided for this:
   • offset of funds (offset);
   • write-off of loss;
   • capitalization of surplus;
   • attribution to the perpetrators.

Businessmen and workers of large industries are constantly faced with the need to take inventory; this is not a pleasant procedure, but it is periodically...

Inventory is... Definition, types of inventory, meaning and procedure

From Masterweb

Businessmen and workers of large industries are constantly faced with the need to take inventory. This procedure is not a pleasant one, but it must be performed periodically in order to know everything about the current state of the organization. Often this functionality has to be performed by accountants together with employees who are financially responsible for this or that property within the enterprise.

What is meant by this process?

Inventory is a check of all the property of an enterprise for its availability, as well as the financial obligations that it has as of a particular date. This procedure is carried out using accounting data and information on the actual availability of certain units of goods or services.

Managers are required to compare the data they have; as a result of this procedure, they will be able to obtain an overall picture that allows them to draw conclusions regarding the work of certain employees or mechanisms of the enterprise. Also, with the help of inventory, you can achieve complete safety of the organization’s values ​​and funds used in work.

What do they think?

Trade workers are quite sensitive to inventory; they are usually financially responsible for the goods or services they offer to the public, so if a shortage is discovered, they can be in serious trouble. Entrepreneurs and government agencies approach financial issues quite scrupulously and, when hiring, immediately include a “material responsibility” clause in the employment contract.

In addition to goods and services, various intangible assets, money, investments, and other inventories may be subject to recalculation. If we talk about liabilities, this includes loans, accounts payable and reserves. As a rule, all of them are formalized in appropriate agreements with banks, and the latter, as a rule, are quite strict about late payments and various difficulties with payments.

Why do you need to recount?

Carrying out an inventory has a number of purposes, the main one of which is to identify the actual amount of property the organization has. Often, it is with its help that you can find goods and services that are available but not included in accounting calculations; the reverse situation is similar. All unaccounted for objects must be immediately taken into account for further correct accounting.

In addition, this procedure can help to understand the actual amount of resources that have to be used to create marketable goods and services. If there are too many of them, the organization’s management may think about repurposing their own work, as well as ways to reduce the cost of production and generate more revenue.

How does taking an inventory help?

With the help of recalculation, organizational leaders can also check the correctness of the actions of their employees, whether they are actually correctly keeping records of available capacities and financial obligations. In addition, it is possible to evaluate existing material resources at market prices based on their actual condition, and then sell them. For example, if during the inventory it was revealed that a number of premises are not used for their intended purpose, then the management of the enterprise may try to overload them with work or sell them as unnecessary assets.

The procedure also helps to check the condition of the enterprise's main capacities and whether intangible assets are used correctly. As a rule, after taking inventory, various transformations begin at the enterprise, sometimes it even comes to staff reduction.

What types of recalculation are there?

Property inventory is a procedure that no enterprise can do without. Depending on the volume of recalculation, it can be divided into partial and complete. The first is most relevant for large enterprises that have several divisions involved in the sale of goods and services. In small stores, the recount of goods usually takes place once a week; in large chains, this procedure is carried out at night with regularity once a month.

There must always be grounds for such a check. From this point of view, inventory is divided into planned and unexpected. The first usually goes quite smoothly, but there is a certain risk that the inspectors will not see the true state of affairs in the organization, since financially responsible persons can correct existing reporting and pass it off as correct. A sudden check is more objective; with its help you can identify shortcomings and prevent their further occurrence.

In what cases is inventory necessary?

The top management of the enterprise determines the inventory procedure, as well as the timing of its implementation. In the event of a sudden inspection, it does not notify those responsible for the property in advance. It is necessary to carry out a recalculation at the time of preparation of annual reports by the accounting staff of the enterprise, if theft of property or its serious damage is detected.

This procedure is also necessary when the company’s products and its property are leased or sold. A change in employees financially responsible for property and a change in the format of the organization (including liquidation) are reasons for conducting an inventory. Quite rarely, a situation arises when a recount is necessary due to emergencies and natural disasters that negatively affected the work of the organization.

How can an accountant prepare for an audit?

If you recently started working at a company as an accountant and inventory is looming ahead, samples of acts and inventories may be useful for carrying out this procedure. Their creation is regulated by Federal Law No. 402 “On Accounting”, which was published in December 2011 and since then has been one of the most important documents for specialists carrying out this procedure.

In his work, an accountant can also rely on Order No. 49 of the Ministry of Finance, issued in June 1995, which contains a number of recommendations for conducting an inventory taking into account the financial obligations of the enterprise. At the same time, the manager carrying out the inspection must constantly be aware of events, and for this it is necessary to study the explanatory documents of the Ministry of Finance, which are issued approximately once every one and a half to two months.

Where does the recount begin?

Inventory of the main capacities of any enterprise is carried out in several stages. The first of them is preparatory, which consists of creating an order on the need to carry out this procedure, as well as the formation of a commission that will deal with the recount. This internal body usually includes the immediate supervisor of financially responsible persons, an accountant, and the head of the enterprise.

In parallel with this, the timing of the inventory is determined, as well as the types of property that are planned to be counted. During this same period, the formation of receipts and other documentation planned for use in recalculating available capacities, goods and services takes place.

What is direct inventory?

Recounting, taking measurements, weighing is the next stage of inventory; in this case, a wide variety of tools are used: software, calculators, specific documentation (inventory), etc. Particular attention in this case is paid to checking the availability of goods that should be available in the future implemented to make a profit for the company.

When everything has been calculated, the busy time comes for accountants; it is they who must reconcile the calculations made with their own data. Since financial specialists of companies usually work in 1C, they ask that inventories be compiled in electronic format to save time. They are the ones who usually find discrepancies, after which they begin to search for the reasons for the discrepancies.

What happens to the final calculation results?

The final result of this procedure is an inventory report, which contains the most detailed information about the calculations carried out. In this case, the accountants fairly objectively reflect all the identified shortcomings, and also indicate all the persons who should bear the corresponding administrative responsibility. As a rule, a recount of property always reveals a number of shortages or surpluses; in cases where the former are covered by the latter, no one has any complaints.

As a result, all commission members are required to sign a final protocol, which will reflect detailed information about the results of the audit. Next, the management of the enterprise or division in which the inventory was carried out forms an order approving its results. This document indicates the results of the inspection, identified deficiencies or surpluses, the need to strengthen control over the safety of property, as well as the time frame for eliminating the violations found.

Can employees be punished?

Based on the results of the inventory, the management of the enterprise makes a decision on administrative action in relation to the employees financially responsible for the property. As a rule, if the organization has suffered significant damage, most often the procedure ends with the dismissal of the employee with subsequent compensation for losses. If the amount of the shortfall is too large, a criminal case of theft may be filed, and all those responsible may go to jail.

Most often, organizations prefer to negotiate amicably with their subordinates and do not enter into an open legal conflict. If the financially responsible employee does not agree with the results of the inventory and does not intend to compensate for the losses he caused to the organization, he has the right to appeal the commission’s decision.

How are the results reflected in general accounting?

Since inventory is a rather labor-intensive process from an accounting point of view, in most cases the management of the unit tries to do everything not to reflect the identified deficiencies in the documents. The shortage can be treated as a write-off value of property that has fallen into disrepair. Then this amount can be included in the calculations for the main production.

If, as a result of the inspection, it was decided that the shortage will be compensated by the financially responsible person, this information is indicated in the final documents and an order is drawn up, which is signed by the head of the department. All surpluses are taken into account and further financial planning is carried out taking them into account.

What is the benefit of conducting an audit?

According to managers, inventory is an additional way to manage teams and organizations that can provide a large number of benefits. First of all, we are talking about preserving all the material assets of the institution. In parallel with this, you can also identify those products that have already expired or are about to expire.

Another benefit of conducting an inventory is that management can see assets that are currently not providing value and can be disposed of. All weaknesses immediately become visible to managers after an inspection; this statement also applies to ineffective employees, this is especially true for those who are not able to provide high-quality control over the condition of the goods, their safety and timely sale.

Existing legislation allows for any number of inventories to be carried out during a calendar year. Trading companies prefer to check their employees quite often, since a late response to their poor performance can bring huge losses to the organization. It is important that legally binding agreements are signed between the company and its employees, otherwise it will not be possible to make any financial claims against the erring specialists.

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This is the main method of actual control over the safety of property values ​​and funds.

The regulatory document regulating the procedure and rules for conducting inventory in Russian organizations is Order No. 49 of the Minister of Finance of the Russian Federation dated June 13, 1995, which approved the “Methodological guidelines for inventory of property and financial obligations.” Issues not regulated by this instruction may be disclosed in local regulations on the organization of internal control. Many organizations conduct inventory monthly or quarterly, but all businesses should conduct inventory annually. According to Chapter 25 (Article no longer in force) of the Tax Code of the Russian Federation, failure to comply with the last requirement is equivalent to the lack of accounting. Serious consequences can also result from incorrect registration of inventory results.

Inventory can be the object of outsourcing. Third-party specialized companies have their own technology and methodology for conducting inventory, specialized expensive software and equipment, as well as a professionally trained staff of specialists, whose wages are lower than the wages of warehouse and office employees, who are often involved in inventory.

Concept and types of property inventory

• settlements with suppliers and contractors,
• settlements with buyers and customers,
• settlements with financial institutions,
• settlements with other debtors and creditors.

An inventory of financial obligations is carried out by reconciling mutual settlements with all counterparties, that is, comparing data on debt as of the current date in the accounts of one and the second organization. At the same time, an act of reconciliation of mutual settlements is drawn up, signed by the managers and chief accountants of both organizations, where the amount of debt is recorded. In case of disagreement regarding this amount, the act is drawn up in a more detailed form, which reflects all transactions on the occurrence, repayment and change in the amount of debt. These data are verified against the records of each party - for the period from the date of the previous reconciliation of mutual settlements. Thus, an error is found in the accounting of one of the counterparties, the error is corrected and the reconciliation report is signed in a regulated form.

Specifics of inventory in various industries

Inventory in retail trade

With the constant expansion, opening and closing of stores, the need to deliver goods and keep track of warehouse balances, it is not surprising that retailers use modern inventory tools and technologies more actively than many other industries. Russian legislation in the field of inventory of open joint-stock companies requires that an inventory be carried out every three years. But retail trade needs inventory not just for show. Retail trade is an industry in which, as a rule, documentation is kept very carefully and competently, since the profitability of the business directly depends on control.

As a rule, retail enterprises feel the need to carry out two types of inventory: inventory of fixed assets and inventory of goods and materials. Inventory of fixed assets determines the quantity, composition and condition of commercial equipment, furniture and office equipment, cars and other things with which the store is designed and operated. Inventory of inventory is a complete census of goods on the sales floor and in the store’s warehouse: food, alcoholic beverages, clothing and other everyday goods.

Inventory in catering

In terms of the importance of inventory for business and the frequency of its implementation, retail trade is superior to catering or the restaurant business. Business processes here are more complex; in addition to sales, there is also the preparation of the product being sold and its consumption by the client. These and other features create ample opportunities for abuse (various types of theft) for the establishment’s staff. In addition, during the production of dishes and semi-finished products, natural fluctuations in food consumption occur, which can accumulate, and forced product replacements also occur.

All these and other phenomena are identified by inventory. So, in particular, in bars with a high turnover of expensive drinks, inventory is usually carried out at the end of each work shift, and sudden random inventories (usually for alcohol) are highly recommended.

Inventory is one of the mandatory standard functions of restaurant automation systems. The functionality of this feature varies from system to system. Many systems can also work with specialized peripherals that speed up inventory, such as special scales.

Basic documents

• Federal Law of November 21, 1996 No. 129-FZ “On Accounting”.
• Guidelines for inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49

Literature

• Kerimov V. E. Accounting. - M.: Eksmo, 2006. - P. 89 - 92. - 688 p. - ISBN 5-699-15092-7
• M. V. Melnik, A. S. Panteleev, A. L. Zvezdin. Audit and control: textbook. - M.: KNORUS, 2006. - P. 121 - 125. - 640 p. - ISBN 978-5-85971-641-8
• Brovkina N. D. Control and audit: textbook. - M.: INFRA-M, 2007. - P. 168 - 174. - 346 p. - ISBN 978-5-16-003022-7
• Control and audit: a textbook for secondary vocational education / M. V. Melnik. - M.: Economist, 2007. - P. 97 - 105. - 254 p. - ISBN 5-98118-196-6
• Forensic accounting: Textbook / S. P. Golubyatnikov. - M.: Legal literature, 1998. - P. 93 - 105. - 368 p. - ISBN 5-7260-0903-7
• Dubonosov E. S., Petrukhin A. A. Forensic accounting: Course of lectures. - M.: Book World, 2005. - P. 57 - 74. - 197 p. -

Inventory is understood as an assessment of the availability and condition of an organization’s property as of a certain date by comparing actual data with accounting data. Inventory is the main way to control the safety of an enterprise's property.

Types of inventories

Inventory is divided into types according to purpose, volume and method of implementation.

According to their purpose, they distinguish between planned, repeated, unscheduled and control; by volume - full and partial; according to the degree of coverage - selective and continuous; according to mandatory conduct - mandatory and initiative; according to the method of conducting - natural and documentary inventory.

Inventory by purpose:

• planned - carried out within the planned time frame, which was approved by the head of the organization. The timing of the inventory is not disclosed;
• unscheduled - occurs upon the occurrence of special events (theft, transfer of affairs by a financially responsible person, natural disasters);
• repeated - carried out when there are doubts about the quality, reliability and objectivity of the inventory already carried out;
• control - carried out to monitor the correctness of the inventory carried out earlier. It is carried out in places where an inventory has already been taken, necessarily before the opening of the premises.

Inventory by volume:

• complete - carried out before the formation of the annual accounting report, during an audit and revision. It is carried out in relation to material assets, funds and settlement relationships with other persons and enterprises. In the case of a full inventory, it also includes values ​​that do not belong to the organization (for example, those received for processing, accepted for safekeeping, rented);
• partial - covers only part of the organization’s values. An example of a partial inventory could be an inventory of material assets that relate only to a specific financially responsible person (for example, during his change), or an audit of the cash register.

Inventory by coverage:

• selective - carried out when it is necessary to check only some values ​​assigned to a specific financially responsible person. Usually carried out at enterprises with a large product range;
• continuous - produced simultaneously at all enterprises and in all structural divisions of the organization.

Inventory according to the obligation to carry out:

• mandatory - must be carried out in accordance with the requirements of the legislation of the Russian Federation;
• proactive - carried out by decision of the manager.

Inventory by method:

• natural direct assessment of quantitative and qualitative characteristics of values ​​by weighing, counting, measuring, etc.,
• documentary - searching for documentary evidence of the presence of valuables.

The concept and meaning of inventory

Inventory is a method of accounting in which the mechanism of periodic inspection and documentary confirmation of the condition, availability and assessment of property and liabilities of enterprises is regulated. The task of inventory is to confirm the “truthfulness” of accounting data and financial statements.

The objectives of the inventory are:

• identification of shortages and surpluses of property,
• assessment of the recorded debt,
• accounting alignment,
• streamlining property relations,
• cost reduction potential analysis,
• establishing the actual condition of the property.

Inventory Law

The basic document defining the procedure for carrying out an inventory (except for regulatory documents on accounting) is Order of the Ministry of Finance of the Russian Federation No. 49 dated June 13, 1995 “On approval of the Guidelines for the inventory of property and financial obligations” (as amended on November 8, 2010).

Also, the obligations to conduct an inventory are enshrined in Federal Law No. 402-FZ of December 6, 2011 “On Accounting”. Inventory at the enterprise is mandatory:

• before preparing annual financial statements,
• when the financially responsible person changes,
• upon detection of damage, abuse or theft of valuables,
• upon liquidation or reorganization of an enterprise,
• upon sale, redemption, transfer of property for rent,
• when transforming a municipal unitary or state enterprise,
• in case of fire, natural disaster or other emergency caused by extreme conditions,
• in other cases provided for by the legislation of the Russian Federation (see Order of the Ministry of Finance of the Russian Federation No. 34n dated July 29, 1998 “On approval of the Regulations on accounting and financial reporting in the Russian Federation” (as amended on December 24, 2010, as amended on July 8, 2016)).

Who conducts inventory in the organization

The inventory is carried out by a permanent commission. The list of members of the inventory commission is approved by the head of the organization.

Members of the inventory commission include:

• representatives of the organization's management;
• accounting staff;
• employees of legal, engineering, financial and other services.

The commission may also include employees of the internal audit service or representatives of an independent audit company.

The task for conducting an inventory at an enterprise is prescribed in the order (instruction, resolution) on conducting an inventory (in the form of form No. INV-22). The task includes the procedure, timing and scope of inventory work.

Documents compiled during the inventory process

During the inventory process, acts or inventory lists are formed. Each document is drawn up in at least two copies. List of possible document forms:

To reflect the results of checks on the correctness of the inventory, an act is drawn up (form No. INV-24), which is recorded in the logbook of control checks on the correctness of the inventory at the enterprise (