Guidelines
inventory of property and financial liabilities
(approved by order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49)

1. General Provisions

1.1. Real Guidelines establish the procedure for conducting an inventory of property and financial obligations organization and presentation of its results. Organization is hereinafter referred to as legal entities by law Russian Federation(except for banks), including organizations whose main activities are financed from the budget.
1.2. For the purposes of these Guidelines, the property of an organization means fixed assets, intangible assets, financial investments, productive reserves, finished products, goods, other inventories, cash and other financial assets, and under financial obligations - 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 and other types of property that do not belong to the organization, but are listed in the accounting records (under safekeeping, leased, received for processing), as well as property not taken into account for any reason, are subject to inventory.
The inventory of property is carried out according to its location and materially responsible person.
Inventory precious metals and precious stones is carried out in accordance with the Instruction on the procedure for obtaining, spending, accounting and storing 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 conducting an inventory of valuables state fund of the Russian Federation, which are 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 objectives of the inventory are:
identification of the actual presence of property;
comparison of the actual availability of property with data accounting;
verification of the completeness of the reflection in the accounting of liabilities.
1.5. In accordance with the Regulations on Accounting and Reporting in the Russian Federation, inventories are mandatory:
when transferring the organization's property for rent, redemption, sale, as well as in cases where provided by law upon transformation of a state or municipal unitary enterprise;
before the preparation of 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 library funds - once every five years. In areas located in the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their least remaining;
when changing financially responsible persons (on the day of acceptance and 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;
upon 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.
1.6. In case of collective (team) financial responsibility, inventories are carried out when the head of the team (team leader) changes, when more than fifty percent of its members leave the team (team), and also at the request of one or more members of the team (team).

2. General rules for conducting an inventory

2.1. Number of inventories in reporting year, the date of their holding, the list of property and financial obligations checked 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 conduct an inventory in the organization, a permanent inventory commission is created.
With a large amount of work for the simultaneous inventory of property and financial obligations, working inventory commissions are created.
With a small amount of work and the presence of an audit commission in the organization, inventory can be assigned to it.
2.3. The personal composition of permanent and working inventory commissions is approved by the head of the organization. The document on the composition of the commission (order, resolution, order (Appendix N 1 to these instructions) * is registered in the book for monitoring the implementation of orders for inventory (Appendix N 2 to these instructions).
The composition of the inventory commission includes representatives of the administration of the organization, employees accounting service, other specialists (engineers, economists, technicians, etc.).
The composition of the inventory commission can include representatives of the service internal audit organizations, independent audit organizations.
The absence of at least one member of the commission during the inventory is the basis for recognizing the results of the inventory as invalid.
2.4. Before starting to check 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 approves all incoming and outgoing documents attached to the registers (reports), indicating "before the inventory on "..." (date)", which should serve as the basis for the accounting department to determine the balance of property by the beginning of the inventory according to the credentials.
Responsible persons give receipts stating that by the beginning of the inventory, all expenditure and receipt documents for property have been handed over to the accounting department or transferred to the commission, and all valuables that have come under their responsibility have been credited, and those that have been retired have been written off. Similar receipts are given by persons who have accountable amounts for the acquisition or power of attorney to receive property.
2.5. Information about the actual availability of property and the reality of the recorded financial obligations are recorded in the inventory lists or inventory reports ** in at least two copies.
Approximate forms of inventories and acts are given in appendices N 6 - 18 to these instructions.
2.6. The inventory commission ensures the completeness and accuracy of entering data on the actual balances of fixed assets, stocks, goods, cash, other property and financial obligations into the inventories, the correctness and timeliness of the registration of inventory materials.
2.7. The actual availability of property during the inventory is determined by mandatory calculation, weighing, measurement.
The head of the organization must create conditions that ensure a complete and accurate verification of the actual availability of property in deadlines(to provide labor force for weighing and moving goods, technically sound weighing facilities, measuring and control instruments, measuring containers).
For materials and goods stored in undamaged supplier packaging, the amount of these valuables can be determined on the basis of documents when mandatory verification in kind (on a sample) parts of these values. Determining the weight (or volume) of bulk materials is allowed on the basis of measurements and technical calculations.
When taking inventory a large number weighted goods lists of plumb lines are kept 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 the reweighing), the data of these statements are compared, and the verified total is entered into the inventory. Acts of measurements, 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 in using computer and other organizational equipment, as well as manually.
Inventories are filled in with ink or a ballpoint pen clearly and clearly, without blots and erasures.
The names of the inventoried values ​​and objects, their number are indicated in the inventories according to the nomenclature and in the units of measurement accepted in accounting.
On each page of the inventory, indicate in words the number of serial numbers of material assets and the total amount in natural indicators, recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) these values ​​are shown.
Errors are corrected in all copies of the inventories by crossing out the wrong entries and putting down the correct entries over the crossed out entries. Corrections must be agreed and signed by all members of the inventory commission and materially responsible persons.
It is not allowed to leave blank lines in the descriptions; blank lines are crossed out on the last pages.
On the last page of the inventory, a note should be made on the verification of prices, taxation and calculation of totals signed by the persons who carried out this verification.
2.10. The inventory is signed by all members of the inventory commission and materially responsible persons. At the end of the inventory, the materially 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 materially responsible persons, the one who accepted the property signs in the inventory in receipt, and the one who handed over - in the delivery of this property.
2.11. Separate inventories are drawn up for property in safekeeping, leased or received for processing.
2.12. If the inventory of property is carried out within a few days, then the premises where material assets are stored must be sealed when the inventory commission leaves. During breaks in the work of the inventory commissions (during the lunch break, at night, for other reasons), the inventories should be stored in a box (cabinet, safe) in a closed room where the inventory is carried out.
2.13. In cases where materially responsible persons discover errors in the inventories after the inventory, they must immediately (before the opening of the warehouse, pantry, section, etc.) report this to the chairman of the inventory commission. The inventory commission checks the indicated facts and, if they are confirmed, corrects the identified errors in in due course.
2.14. For registration of inventory, it is necessary to use the forms of primary accounting documentation on the inventory of property and financial obligations in accordance with Annexes No. 6 - 19 to these Guidelines, or forms developed by ministries, departments. In particular, when making an inventory of working livestock and productive animals, poultry and bee colonies, perennial plantations, nurseries, forms approved by the Ministry of Agriculture and food of the Russian Federation for agricultural organizations.
2.15. At the end 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 the inventory commissions and materially responsible persons before the opening of the warehouse, pantry, 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 N 3 to these instructions) and are recorded in the book of accounting for control checks of the correctness of the inventory (Appendix N 4 to these instructions).
2.16. In the inter-inventory period, organizations with a large range of valuables can conduct selective inventories of material assets at the places of their storage and processing.
Control checks of the correctness of the inventory and selective inventory conducted during the inter-inventory period are carried out by the 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

3.1. Before starting the inventory, it is recommended to check:
a) availability and condition of inventory cards, inventory books, inventories and other registers of analytical accounting;
b) presence and condition technical passports or other technical documentation;
c) the availability of documents for fixed assets leased or accepted by the organization for storage. In the absence of documents, it is necessary to ensure their receipt or execution.
If discrepancies and inaccuracies are found in accounting registers or technical documentation, appropriate corrections and clarifications must be made.
3.2. When inventorying fixed assets, the commission inspects the objects and enters in the inventory their full name, purpose, inventory numbers and main technical or operational indicators.
When making an inventory of buildings, structures and other real estate, the commission checks for the availability of documents confirming that the specified objects are owned by the organization.
It also checks for documents land, reservoirs and other objects natural resources owned by the organization.
3.3. When identifying objects that are not accepted for accounting, as well as objects for which there are no or incorrect data characterizing them in the accounting registers, 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 measurement), area (total effective area), number of floors (without basements, semi-basements, etc.), year of construction, etc.; along channels - length, depth and width (along the bottom and surface), artificial structures, materials for fastening the bottom and slopes; on bridges - location, type of materials and main dimensions; on roads - type of road (highway, profiled), length, pavement materials, roadway width, etc.
The assessment of the unrecorded objects identified by the inventory should be made taking into account market prices, and the wear is determined by the actual technical condition objects with the execution of information on the assessment and depreciation of the relevant acts.
Fixed assets are entered into inventories by name in accordance with the main purpose of the object. If the object has undergone restoration, reconstruction, expansion or re-equipment and as a result its main purpose has changed, then it is entered in the inventory under the name corresponding to the new purpose.
If the commission establishes that capital works (building up floors, adding new premises, etc.) or partial liquidation of buildings and structures (demolition of individual structural elements) are not reflected in accounting, it is necessary to determine the amount of increase or decrease according to the relevant documents book value object and provide data on the changes made in the inventory.
3.4. Machinery, equipment and vehicles are entered in the inventory individually with an indication of the factory inventory number, manufacturer, year of manufacture, purpose, capacity, etc.
Items of the same type household inventory, tools, machines, etc. of the same value, received simultaneously in one of the structural divisions of the organization and taken into account on a typical inventory card group accounting, in the inventories are given by name with an indication of the number of these items.
3.5. Fixed assets that at the time of the inventory are outside the location of the organization (on long-distance voyages, sea and river vessels, railway rolling stock, motor vehicles; sent to overhaul machinery and equipment, etc.) are inventoried until they are temporarily retired.
3.6. For fixed assets that are unsuitable for operation and not subject to restoration, the inventory commission draws up a separate inventory indicating the time of commissioning and the reasons that led these objects to become unusable (damage, complete wear, etc.).
3.7. Simultaneously with the inventory of own fixed assets, fixed assets that are in safekeeping and leased are checked.
A separate inventory is drawn up for the specified objects, in which a link is given to documents confirming the acceptance of these objects for safekeeping or for rent.

Inventory of intangible assets

3.8. When inventorying intangible assets, it is necessary to check:
availability of documents confirming the rights of the organization to use it;
correctness and timeliness of reflection of intangible assets in the balance sheet.

Inventory of financial investments

3.9. During the inventory of financial investments, the actual costs in securities are checked and authorized capitals other organizations, as well as loans granted to other organizations.
3.10. When checking the actual availability valuable papers installed:
correct registration of securities;
the reality of the value of the securities recorded on the balance sheet;
safety of securities (by comparing actual availability with accounting data);
timeliness and completeness of the reflection in the accounting of income received from securities.
3.11. When storing securities in an organization, their inventory is carried out simultaneously with the inventory of cash on hand.
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 the total amount.
The details of each security are compared with the data of inventories (registers, books) stored in the accounting department of the organization.
3.13. Inventory of securities deposited in special organizations(depository bank - a specialized repository of securities, etc.), consists in reconciling the balances of the amounts on the relevant accounting accounts of the organization with the data of the 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 (production 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. Inventory of inventory items should, as a rule, be carried out in the order of the location of the values ​​​​in this room.
When storing inventory items in different isolated rooms with one materially responsible person, the inventory is carried out sequentially by storage locations. After checking the valuables, the entrance to the premises is not allowed (for example, it is sealed) and the commission moves to work in the next room.
3.17. The Commission, in the presence of the manager of the warehouse (storeroom) and other financially responsible persons, checks the actual availability of inventory items by mandatory recalculation, reweighing or remeasuring. It is not allowed to enter data on the balance of valuables in the inventory from the words of materially responsible persons or according to accounting data without checking their actual presence.
3.18. Inventory items received during the inventory are accepted by materially responsible persons in the presence of members of the inventory commission and are credited according to the register or commodity report after the inventory.
These inventory items are recorded in a separate inventory under the name "Inventory items received during the 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 goods, the 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 mark "after inventory" is made with reference to the date of the inventory on which these values ​​​​are recorded.
3.19. In case of 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, inventory items can be released by materially responsible persons in the presence of members of the inventory commission.
These values ​​are recorded in a separate inventory under the name "Inventory released during the inventory." An inventory is drawn up by analogy with documents for received inventory items during the inventory. In expenditure documents, a mark is made signed by the chairman of the inventory commission or, on his behalf, a member of the commission.
3.20. Inventory of inventory items shipped, not paid on time by buyers, located in the warehouses of other organizations, consists in checking the validity of the accrued amounts on the relevant accounting accounts.
On the accounts of accounting for inventory items that are not in the account of materially responsible persons at the time of the inventory (on the way, goods shipped, etc.), only amounts confirmed by properly executed documents can remain: for those on the way - settlement documents of suppliers or other their replacement documents, for shipped documents - copies of documents presented to buyers (payment orders, bills of exchange, etc.), for overdue documents - with mandatory confirmation by a bank institution; in stock third parties- 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, on the account "Goods shipped", it should be established whether this account contains amounts whose payment is for some reason reflected on other accounts ("Settlements with various debtors and creditors", etc.) or amounts for materials and goods, actually paid and received, but listed on the way.
3.21. Inventories are compiled separately for inventory items that are in transit, shipped, not paid on time by buyers and located in warehouses of other organizations.
In the inventories of inventory items in transit, for each individual shipment, the following data are given: name, quantity and cost, date of shipment, as well as a list and numbers of documents on the basis of which these values ​​are accounted for in accounting accounts.
3.22. In inventories for inventory items shipped and not paid on time by buyers, for each individual shipment, the name of the buyer, the name of inventory items, the amount, the date of shipment, the date of issue and the number of the settlement document are given.
3.23. Inventory assets stored in the warehouses of other organizations are entered in the inventory on the basis of documents confirming the delivery of these assets for safekeeping. The inventories for these valuables indicate their name, quantity, grade, cost (according to accounting data), date of acceptance of the cargo for storage, place of storage, numbers and dates of documents.
3.24. In inventories for inventory items transferred for processing to another organization, the name of the processing organization, the name of the valuables, the 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 operation are inventoried at their location and materially responsible persons in whose custody they are located.
The inventory is carried out by inspecting each item. In the inventory, low-value and wearing items are entered by name in accordance with the nomenclature adopted in accounting.
When inventorying low-value and wearing items issued for individual use to employees, it is allowed to draw up group inventory records indicating in them the persons responsible for these items, on which personal cards are open, with their receipt in the inventory.
Items of overalls and table linen sent for washing and repair should be recorded in the inventory list on the basis of invoices or receipts of organizations providing these services.
Low-value and wearing items that have become unusable and not written off are not included in the inventory list, but an act is drawn up indicating the time of operation, the reasons for the unsuitability, and the possibility of using these items for economic purposes.
3.26. The container is entered 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 an act for write-off indicating the reasons for damage.

Inventory of work in progress and deferred expenses

3.27. When inventorying work in progress in organizations engaged in industrial production, necessary:
determine the actual availability of backlogs (parts, components, assemblies) and unfinished manufacturing and assembly of products that are in production;
determine the actual completeness of work in progress (backlogs);
identify the balance of work in progress on canceled orders, as well as on orders that have been suspended.
3.28. Depending on the specifics and characteristics of production, before starting the inventory, it is necessary to put into warehouses all materials, purchased parts and semi-finished products that are unnecessary for the workshops, as well as all parts, assemblies and assemblies, the processing of which is completed at this stage.
3.29. Checking the backlog of work in progress (parts, assemblies, assemblies) is carried out by actual counting, weighing, measuring.
Inventories are compiled separately for each separate structural unit (workshop, section, department) indicating the name of the backlog, stage or degree of their readiness, quantity or volume, and for construction and installation works - indicating the scope of work: for unfinished objects, their queues, starting complexes, structural elements and types of work, the calculations for which are carried out after their full 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 collation sheets: the amount of this mass or mixture and the amount of raw materials or materials (by individual items) included in it composition. The quantity of raw materials or materials is determined by technical calculations in the manner prescribed by industry instructions on planning, accounting and calculating the cost of products (works, services).
3.32. For capital construction in progress, the inventories indicate the name of the object and the amount of work performed on this object, for each separate species works, structural elements, equipment, etc.
This checks:
a) is not listed as part of an unfinished capital construction equipment transferred for installation, but not actually started by installation;
b) the condition of mothballed and temporarily stopped construction facilities.
For these objects, in particular, it is necessary to identify the reasons and grounds for their conservation.
3.33. Special inventories are drawn up for completed construction facilities that are actually put into operation in whole or in part, the acceptance and commissioning of which are not formalized with proper documents. Separate inventories are also compiled for completed, but for some reason not put into operation objects. In the inventories, it is necessary to indicate the reasons for the delay in processing the commissioning of these facilities.
3.34. Inventories are drawn up for objects that have been stopped by construction, as well as for design and survey work for construction that has not been carried out, in which data are provided on the nature of the work performed and their cost, indicating the reasons for stopping construction. To do this, appropriate technical documentation (drawings, estimates, cost estimates), acts of delivery of work, stages, log books of work performed at construction sites and other documentation should be used.
3.35. The inventory commission on documents establishes the amount to be reflected in the account of deferred expenses and attributed to the costs of production and circulation (or to the appropriate sources of funds of the organization) within a documented period in accordance with the calculations and accounting policies developed by the organization.

Inventory of animals and young animals

3.36. Adult productive and working cattle are entered in inventories, which indicate: the number of the animal (tag, brand), name of the animal, year of birth, breed, fatness, live weight (weight) of the animal (except for horses, camels, mules, deer, according to which the mass (weight) not specified) and initial cost. The breed is indicated on the basis of livestock appraisal data.
Cattle, working cattle, pigs (wombs 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 a group order, are included in the inventories by age and sex groups, indicating the number of heads and live weight (weight) for each group.
3.37. Young cattle, breeding horses and working cattle are included in the inventory individually with indication of inventory numbers, nicknames, sex, color, breed, etc.
Animals for fattening, young pigs, sheep and goats, poultry and other animal species recorded in a group order 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 materially responsible persons.

Inventory of funds, monetary documents and forms of documents of strict accountability

3.39. The inventory of the cash desk is carried out in accordance with the Procedure for maintaining 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 N 40 and reported letter of the Bank of Russia dated October 4, 1993 N 18.
3.40. When calculating the actual presence of banknotes and other valuables at the cash desk, cash, securities and money documents(postage stamps, stamps state duty, promissory notes, vouchers to rest houses and sanatoriums, air tickets, etc.).
3.41. Checking the actual availability of forms of securities and other forms of documents strict accountability is made by types of forms (for example, by shares: registered and bearer, preferred and ordinary), taking into account the initial and ending numbers of certain forms, as well as for each place of storage and materially responsible persons.
3.42. Inventory of funds in transit is carried out by reconciliation of the amounts on the accounting accounts with the data of receipts of the bank institution, post office, copies of accompanying statements for the delivery of proceeds to collectors of the bank, etc.
3.43. An inventory of funds held in banks on settlement (current), currency and special accounts is carried out by reconciling the balances of the amounts on the relevant accounts, according to the accounting department of the organization, with the data of bank statements.

Calculation inventory

3.44. Inventory of settlements with banks and others credit institutions for loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors, is to verify the validity of the amounts on 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 subject to verification. It is checked against the documents in accordance with the corresponding accounts.
3.46. For debts to employees of the organization, unpaid amounts of wages to be transferred to the account of depositors, as well as the amounts and causes of overpayments to employees are revealed.
3.47. When inventorying accountable amounts, the reports of accountable persons on issued advances are checked, taking into account their intended use, as well as the amount of advances issued for each accountable person (dates of issue, 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, and structural divisions organizations allocated to separate balance sheets;
b) the correctness and validity of the amount of debt for shortages and theft recorded in the accounting records;
c) the correctness and validity of the amounts of receivables, payables and depositors, including the amounts of receivables and payables for which the limitation period has expired.

Inventory of reserves for future expenses and payments, estimated reserves

3.49. When inventorying the reserves of future 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 the length of service, for the payment of remuneration based on the results of the organization's work for the year; expenses for the repair of fixed assets; production costs on preparatory work due to the seasonal nature of production; forthcoming costs for the repair of rolled products and other purposes provided for by the legislation of the Russian Federation, regulations of the Ministry of Finance of the Russian Federation and industry specifics of the composition of costs included in the cost of products (works, services) approved in the prescribed manner.
3.50. The reserve for the forthcoming payment of regular (annual) and additional holidays provided for by law to employees, reflected in the annual balance sheet, should be adjusted based on the number of days unused vacation, the average daily amount of expenses for the remuneration of employees (taking into account the established methodology for calculating average earnings), and mandatory contributions to the fund social insurance Russian Federation, Pension Fund Russian Federation, the State Employment Fund of the Russian Federation and health insurance.
3.51. Reserves created for the payment of annual remuneration for the length of service and based on the results of work for the year are specified in the same manner as for the reserve for the upcoming payment of vacations to employees. In the balance sheet as of January 1 of the year following the reporting year, there may be no data on the reserve for the payment of annual remuneration for long service if this payment is made before the end of the reporting year.
In the event that the actually accrued reserve exceeds the amount of the calculation confirmed by the inventory, in December of the reporting year, a reversal entry is made for production and distribution costs, and in case of underestimation, an additional entry is made to include additional deductions in production and distribution costs.
3.52. When inventorying the reserve for the repair of fixed assets (including leased facilities), it should be borne in mind that overreserved amounts are reversed at the end of the year.
In cases stipulated by industry specifics of the composition of costs included in the cost of products (works, services), when the completion of repair work on facilities with long term their production takes place in the year following the reporting year, the balance of the reserve for the repair of fixed assets is not reversed. Upon completion of the repair, the excess accrued amount of the reserve is credited to financial results reporting period.
3.53. In cases where in an organization with a seasonal nature of production, the amount of expenses for servicing production and managing it, included in actual cost of products manufactured according to the standards established by the organization exceeds the actual costs, the resulting difference is reserved as upcoming expenses. The inventory commission checks the validity of the calculation and, if necessary, may propose to adjust the cost rates. There should be no balance at the end of the year on this reserve.
3.54. An inventory of the reserve of doubtful debts created by an organization that uses the method of determining the proceeds from the sale of products (works, services) as the goods (works, services) are shipped and the settlement documents are presented to the buyer (customer) consists in checking the validity of the amounts that are not repaid in the terms established by the contracts, and are not provided with appropriate guarantees.
3.55. In the event of the formation of other reserves permitted in the prescribed manner to cover any other estimated costs and losses, the inventory commission checks the correctness of their calculation and validity at the end of the reporting year.

4. Compilation of collation statements for inventory

4.1. Comparison statements are compiled for property, the inventory of which revealed deviations from the accounting data.
The collation statements reflect the results of the inventory, that is, the discrepancies between the indicators according to the accounting data and the data of the inventory records.
The amounts of surpluses and shortages of inventory items in the collation statements are indicated in accordance with their assessment in accounting.
To formalize the results of the inventory, unified registers can be used, in which the indicators of the inventory lists and collation statements are combined.
For values ​​that do not belong to the organization, but are listed in the accounting records (located in safekeeping, rented, received for processing), separate collation statements are drawn up.
Comparison statements can be compiled both using computer and other organizational equipment, and manually.

5. The procedure for regulating inventory differences and registration of 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 excess are subject to capitalization and crediting, respectively, to the financial results of the organization or an increase in financing (funds) from a state (municipal) institution, followed by establishing the causes of the surplus and the guilty persons;
the loss of values ​​within the limits approved in accordance with the procedure established 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 reduce funding (funds) from the state (municipal) institution. Attrition rates can be applied only in cases of actual shortages.
The loss of valuables within the established norms is determined after offsetting the shortages of valuables with surpluses for sorting. In the event that after the set-off for sorting, carried out in the prescribed manner, there is still a shortage of valuables, then the norms of natural wastage should be applied only for the name of the valuables for which the shortage was established. In the absence of norms, the decline is considered as a shortage in excess of the norms;
shortages of material values, money and other property, as well as damage in excess of the norms of natural loss, are attributed to the guilty persons. 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 circulation costs for the organization or a decrease in funding (funds) from the state (municipal) institution.
5.2. The documents submitted for registration of write-off of shortages of valuables and damage in excess of the norms of natural loss must contain decisions of investigative or judiciary confirming the absence of the perpetrators, or the refusal to recover damages from the perpetrators, or a conclusion on the fact of damage to values ​​received from the department technical control 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, with the same audited person, in relation to inventory items of the same name and in identical quantities.
The materially responsible persons provide detailed explanations of the inventory commission about the admitted regrading.
In the event that, when offsetting shortages with surpluses for regrading, the value of the missing valuables is higher than the value of the valuables found in surplus, this difference in value shall be attributed to the guilty persons.
If the specific perpetrators of the regrading are not identified, then the sum differences are considered as shortages in excess of the norms of loss and are written off in organizations for distribution and production costs, and in state (municipal) institutions - for a decrease in funding (funds).
For the difference in value from regrading towards shortages, formed not through the fault of materially responsible persons, comprehensive explanations should be given in the protocols of the inventory commission about the reasons why such a difference was not attributed to the guilty persons.
5.4. Proposals on the regulation of discrepancies in the actual availability of values ​​and accounting data identified during the inventory are submitted for consideration to the head of the organization. The final decision on the offset is made by the head of the organization.
5.5. The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed, and annual inventory- in the annual accounting report. Forward

Guidelines for the inventory of property and financial obligations (Order of the Ministry of Finance of the Russian Federation dated 13. 16. 95 No. 49). Inventory is a must

Similar material:

• December 09, 2011 Regulations on inventory of property and financial liabilities, 22.85kb.
• Directors of Ross Bank dated 22.09.

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

93 No. 40; Guidelines for inventory, 19.02kb.

annotation work program professional module, 70.57kb.

Working Chart of Accounts and accounting registers 10 11. Change in accounting policy, 984.04kb.

Methodological instructions to subordinate institutions and local public education bodies, 491.28kb.

Service of the Republic of Komi for technical supervision (name of the state body, 162.73kb.

Profit and loss statement: content and procedure for compilation. Valuation in asset accounting, 28.38kb.

Second convocation, 119.84kb.

Osipenkova Olga Yurievna literature, 796.82kb.

The concept, classification and evaluation of inventories the concept of inventories, 106.29kb.

Inventory of property and liabilities.

The procedure for its implementation documentation and regulation of inventory results.

To ensure the reliability of used data and reporting, the company conducts an inventory of property and liabilities - financial, during which their presence, condition and assessment are checked and documented.

An inventory is a clarification of the actual availability of property and financial obligations by comparing them with second-hand data on a certain date.

In practice, there are 4 types of inventory:

1. Partial inventory takes place once a year for each object;
2. Periodic inventory is carried out at a specific time, depending on the type and nature of the property;
3. A complete inventory is a check of all types of property of the enterprise. It is held at the end of the year before the compilation annual report, as well as with a full documentary audit at the request of financial and investigative authorities.
4. Selective inventory is checked at individual production sites or when checking materially responsible persons.

The basis for the inventory are:

• PBU " Accounting policy enterprises” 1/98;
• Guidelines for the inventory of property and financial obligations (order of the Ministry of Finance of the Russian Federation dated 13.16.95 No. 49).

An inventory is required:

• When transferring property for rent, redemption, as well as when transforming a state or municipal unitary enterprise.
• Before the preparation of the annual financial statements, except for the property, the inventory of which was carried out not earlier than 01.10.

reporting year.

When changing financially responsible persons.

When establishing the facts of theft or abuse, as well as damage to valuables.

In case of fire or natural disasters.

In case of reorganization or liquidation of an enterprise in other cases provided for by the legislation of the Russian Federation.

The inventory is carried out in stages and in the following terms:

1. For OS 1 time in 3 years, for library collections 1 time in 5 years.
2. For capital investments once a year, but not earlier than December 1 of the reporting year.
3. For work in progress and semi-finished products of own production, finished products, raw materials and materials not earlier than October 1 of the reporting year.
4. For settlement funds in cash, on current accounts and foreign currency, credits, loans, etc. - Once a month (usually on the 1st day of each month).

In accordance with established order an inventory commission (including the chief accountant) is appointed by order of the head, and, as a rule, an inventory plan is approved. Financially responsible persons put in order the available values, hand over to the accounting department all documents on the receipt and issuance of values. Work is being completed on the processing of documents, on the movement of property and financial obligations, entries are made in accounting registers, the balances of valuables are calculated on the accounts of financially responsible persons.

The accounting department sends debtors extracts from their personal accounts with the requirement of repayment of the debt or written confirmation of the amount of the debt.

Creditors should be required to provide an extract on the balances of debt with them in order to verify the correctness of mutual settlements.

It is advisable to carry out inventory work in 3 stages:

1. Preliminary work of the chairman of the inventory commission:

• objects subject to inventory are studied;
• sealing of places of storage of material assets is organized;
• the correctness of the weighing instruments is checked.

1. The procedure for conducting an inventory and the documents necessary for this purpose (familiarization with the instructions for conducting an inventory, obtaining inventory forms). The inventory is carried out in the presence of a financially responsible person, without him - only in case of death or illness. The inventory list details:

• full name of values;
• serial numbers;
• grade, quality, quantity;
• price, total.

The statements are filled in with ink or indelible pencil clearly, clearly, without erasures. The inventories are signed by all members of the commission, as well as by a financially responsible person.

Before signing this worker must make the following entry: “All the valuables named in this inventory list were checked by the commission in my presence and entered into the inventory, in connection with which I have no claims against the inventory commission. The valuables listed in the inventory are in my custody.”

At the end of the inventory, control checks of the correctness of its implementation can be carried out. The results of these checks are drawn up by an act and recorded in the book of accounting for control checks of the correctness of the inventory.

1. Identification of inventory results and their reflection in accounting.

In the accounting department, the data of the inventory records are compared with the balances shown in the accounting, and collation statements are compiled for the values ​​for which deviations (surplus or shortage) are revealed.

These statements are signed by the commission and the financially responsible person.

At the end of the inventory, the commission draws up a protocol, noting in it all its decisions and proposals, which are approved by the head of the enterprise, and then determine the procedure for regulating the identified vestries between the inventory data and other checks, the discrepancy between the actual location of the property and the used data.

Discrepancies identified during the inventory are edited as follows:

1. Fixed assets, inventories, cash and other property that turned out to be in excess are subject to capitalization and crediting to financial results, followed by establishing the reasons for the occurrence of surpluses or shortcomings. At the same time, postings are made: D 01, 10, 50, etc., K 99.
2. The transfer of property, its damage within the norms of natural loss is attributed to the costs of production or circulation. This procedure is applied only when actual shortages are identified. D 20, 44, K 10.
3. Lack of material assets, cash and other property, as well as damage in excess of the norms of natural loss are attributed to the perpetrators: D 84, K 01, 10, 50, etc .; D 73, K 84.
4. In cases where the perpetrators are not identified or the court refuses to recover damages from the perpetrators, losses from shortages and damage are written off to the financial results of the enterprise. D 84, K 01, 10, 50, etc.; D 99, K 84.

The results of the inventory must be reflected in the accounting within 10 days after the inventory.

Inventory acts as a tool for determining the actual availability of property and liabilities for used data. It performs the function of monitoring the preservation of fixed assets, inventory and cash, identifying on-farm reserves for the purpose of their subsequent execution and provides information material necessary for making well-thought-out management decisions.

Find out the cost of writing a paperWait...don't leave! You can order the writing of the work

STATE COMMITTEE OF THE RUSSIAN FEDERATION
FOR CONSTRUCTION AND HOUSING AND UTILITY COMPLEX

ORDER

23.03.01 № 49

Moscow

On certification of the Topkinsky branch of the Kemerovo College of Construction and Operation of Buildings and engineering structures

In accordance with paragraph 19 of Article 33 federal law“On Education”, the attestation commission of the Gosstroy of Russia in February 2001 carried out attestation of the Topkinsky branch of the Kemerovo College of Construction and Operation of Buildings and Engineering Structures.

The attestation examination was preceded by a self-examination carried out by the staff of the branch with the involvement of production specialists, which gave an objective assessment of the work on training specialists and contributed to the improvement of all areas of the educational institution.

Taking into account the assessment of the quality of training of specialists during self-examination and attestation examination, the results of the final attestation of graduates and feedback from enterprises and organizations on their work, allowing us to conclude that the content, level and quality of training of graduates of the branch meet the requirements state standards secondary vocational education

I ORDER:

Document Protection

Recognize as certified for a period of 3 years the Topkinsky branch of the Kemerovo College of Construction and Operation of Buildings and Engineering Structures in the following specialties:

0601- "Economics, accounting and control (by industry)",

1806-" Technical operation, maintenance and repair of electrical and electromechanical equipment (by industry)”,

2508- "Production of refractory non-metallic and silicate materials and products."

2. To the director of the Topkinsky branch of the Kemerovo College of Construction and Operation of Buildings and Engineering Structures (Kireeva L.I.):

— take measures to further improve the quality of training specialists in the conditions market economy their employment;

- submit by April 1, 2001 to the Office state property, educational institutions and science action plan to eliminate the shortcomings noted by the attestation commission.

3. To impose control over the execution of this order on the Department of State Property, Educational Institutions and Science (V.N. Kirillov).

Chairman A.Sh. Shamuzafarov

Registered

Ministry of Justice

Russian Federation

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

On amendments to the Order of the Ministry of Finance of the Russian Federation dated December 19, 2014 No. 156n "On approval of the procedure for the inclusion of residential premises housing stock of the Russian Federation, assigned on the right of operational management and economic management to federal state institutions and federal state unitary enterprises subordinate to the Ministry of Finance of the Russian Federation, into a specialized housing stock with reference to official residential premises, as well as the exclusion of residential premises from the specialized housing stock and the procedure for providing office living quarters in federal public institutions and federal government unitary enterprises subordinated to the Ministry of Finance of the Russian Federation"

I order:

Amend Order of the Ministry of Finance of the Russian Federation dated December 19, 2014 No. 156n "On approval of the procedure for the inclusion of residential premises of the housing stock of the Russian Federation, assigned on the right of operational management and economic management to federal state institutions and federal state unitary enterprises subordinate to the Ministry of Finance of the Russian Federation Federation, into a specialized housing stock with reference to official residential premises, as well as the exclusion of residential premises from the specialized housing stock and the procedure for providing official residential premises in federal state institutions and federal state unitary enterprises subordinate to the Ministry of Finance of the Russian Federation "(registered with the Ministry of Justice of the Russian Federation Federation January 15, 2015, registration number 35547)<*>according to the appendix to this order.

———————————

<*>As amended by Order of the Ministry of Finance of the Russian Federation dated November 8, 2016 No.

Legislative base of the Russian Federation

No. 205n (registered with the Ministry of Justice of the Russian Federation on November 30, 2016, registration No. 44489).

First Deputy Prime Minister of the Russian Federation - Minister of Finance of the Russian Federation

A.G. Siluanov

Application

Changes being made to the Order of the Ministry of Finance of the Russian Federation dated December 19, 2014 No. 156n "On approval of the procedure for the inclusion of residential premises of the housing stock of the Russian Federation, assigned on the basis of the right of operational management and economic management to federal state institutions and federal state unitary enterprises subordinate to the Ministry Finance of the Russian Federation, into a specialized housing stock with reference to official residential premises, as well as the exclusion of residential premises from the specialized housing stock and the procedure for providing official residential premises in federal state institutions and federal state unitary enterprises subordinate to the Ministry of Finance of the Russian Federation "

1. Paragraph 2 shall be stated as follows:

"2. Control over the execution of this order shall be entrusted to the Deputy Minister of Finance of the Russian Federation A.O. Kotyakov."

free document

Login Registration

Inventory of property and financial obligations. How to properly inventory?

In the section of the accountant's guide - Inventory of property and financial obligations, you can find information on the procedure for conducting an inventory in organizations of the Russian Federation, forms primary documents and typical wiring, reflecting the results of the inventory. In addition, you will be able to familiarize yourself with the legal bases that determine the rules for compensation for damages identified as a result of an inspection.

According to paragraph 27 of the Regulation on Accounting and Reporting in the Russian Federation, an inventory in organizations is mandatory at least before the preparation of annual financial statements (an inventory of fixed assets is allowed at least once every three years, library funds - once every five years). This procedure is not simple, time-consuming, but necessary both for the organization itself and for its owners.

The objectives of the inventory, according to clause 1.4 of the Guidelines for the inventory, are:

• identification of the actual presence of property;
• comparison of the received data on the actual availability of property with accounting data;
• verification of the correctness and completeness of the reflection in the accounting of the organization of operations with property and financial obligations.

Those. the purpose of conducting an inventory of property and financial liabilities is the desire to get a real picture of the property situation in the organization and identify discrepancies with accounting data.

Let's decide what kind of property and liabilities are subject to inventory. According to clause 1.2 of the Guidelines for the inventory, the property of an organization means:

• fixed assets;
• intangible assets;
• financial investments;
• productive reserves;
• finished products;
• goods and other stocks;
• cash and other financial assets.

Financial obligations are understood as:

• accounts payable;
• bank loans;
• loans;
• reserves.

The procedure for conducting an inventory of property and financial obligations (date, list of property and liabilities) is established by the head of the organization (except for cases with a mandatory inventory).

How to conduct an inventory of property and financial obligations? To answer this question, let's break the inventory process into local tasks that we have to solve.

Task 1. Formation of the inventory commission

To conduct an inventory of property and financial obligations, it is necessary to create a permanent inventory commission, the composition of which is approved by the head of the organization in the order for the inventory in the form No. INV-22.

Guidelines for conducting an inventory, approved by the Ministry of Finance of the Russian Federation on 13 1995. #49

The inventory commission includes representatives of the administration, accountants, engineers, economists, technicians, etc. specialists. In addition, representatives of independent audit organizations can be included in the commission. Please note that during the inventory, the presence of all members of the commission is mandatory.

Task 2. Determine the circle of responsible persons and prepare accounting documents

Before starting to check the actual availability of property and liabilities, it is required to determine the circle of persons responsible for the storage of property and the circle of persons reflecting transactions with property and liabilities in accounting. In addition, it is necessary to prepare receipts and expenditure documents or reports on the movement of material assets and cash, which should serve as the basis for determining the balance of property by the beginning of the inventory according to the credentials.

Task 3. Inventory of property and liabilities

The actual availability of property during the inventory is determined by mandatory calculation, weighing, measurement and is carried out with the mandatory participation of financially responsible persons.

The inventory is subdivided by types of property and financial liabilities as follows:

Task 4. Registration of primary documents based on the results of the inventory

Information about the actual availability of property and the reality of the recorded financial obligations are recorded in the inventory lists or inventory reports. Documents are drawn up in at least two copies. On each page of documents, indicate in words the number of nomenclature positions of material assets and the total amount in natural terms recorded on this page, regardless of the units of measurement of the listed property. It is not allowed to leave blank lines in documents; blank lines are crossed out on the last pages. Documents must be signed by all members of the inventory commission and financially responsible persons.

All deviations of the actual data from the accounting, identified as a result of the inventory of property, are reflected in the collation statements. The identified amounts of surpluses and shortages are indicated in accordance with their assessment in accounting.

For registration of an inventory of certain types of property, unified forms primary documentation inventory of property and financial obligations.

Based on the results of the inventory of property and financial obligations, a generalized statement of accounting for the results of the inventory is formed in the form No. INV-26.

Task 5. Reflection of the results of the inventory of property and financial liabilities on the accounts of accounting

The discrepancies between accounting data and the actual availability of property identified as a result of the inventory are regulated in accordance with the Regulations on Accounting and Reporting in the Russian Federation. According to paragraph 28 of this provision, the identified surpluses and shortages must be reflected in the accounts in the following order:

• surplus property is due market value on the date of the inventory and the corresponding amount is credited to the financial results of commercial organization or increase in income from a non-profit organization;
• the shortage of property and its damage within the limits of the norms of natural loss are attributed to the costs of production or circulation (expenses), in excess of the norms - at the expense of the guilty persons. If the perpetrators are not identified or the court refused to recover damages from them, then the losses from the shortage of property and its damage are written off to the financial results of a commercial organization or an increase in expenses of a non-profit organization.

The loss of valuables within the established norms is determined after offsetting the shortages of valuables with surpluses for sorting. Mutual offset of surpluses and shortages as a result of regrading can be allowed only as an exception for the same audited period, with the same audited person, in relation to inventory items of the same name and in identical quantities.

The results of the inventory of property and financial liabilities 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. This section covers:

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 property and financial obligations of the organization and registration of its results. An organization is hereinafter understood to mean legal entities under the laws 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 property of an organization means 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.

In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records (under safekeeping, leased, received for processing), as well as property not taken into account for any reason, are subject to inventory.

The inventory of property is carried out according to its location and materially responsible person.

Guidelines for inventory

An inventory of precious metals and precious stones is carried out in accordance with the Instruction on the procedure for obtaining, spending, accounting and storing 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 Instruction on the procedure conducting an inventory of the values ​​of the state fund of the Russian Federation, which are 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 objectives of the inventory are: to identify the actual presence of property; comparison of the actual availability of property with accounting data; verification of the completeness of the reflection in the accounting of liabilities.

1.5. In accordance with the Regulations on Accounting and Reporting in the Russian Federation, inventories are mandatory:

• when transferring the organization's property for rent, redemption, sale, as well as in cases provided for by law when transforming a state or municipal unitary enterprise;
• before the preparation of 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 library funds - once every five years. In areas located in the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their least remaining;
• 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;
• upon 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 case of collective (team) financial responsibility, inventories are carried out when the head of the team (team leader) changes, when more than fifty percent of its members leave the team (team), and also at the request of one or more members of the team (team).

I order:

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

2. With the issuance of this Order, letters from the Ministry of Finance of the USSR are not applied on the territory of the Russian Federation: dated December 30, 1982 N 179 "On the Basic Provisions for the Inventory of Fixed Assets, Commodity and Material Assets, Cash and Settlements"; March 27, 1984 N 51 "On supplementing the Basic Provisions for the inventory of fixed assets, inventory, cash and settlements"; November 10, 1987 N 212 "On supplementing the Basic Provisions for the inventory of fixed assets, inventory, 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 need state registration.

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

Section 1. General Provisions

Section 2 General rules inventory

Section 3. Rules for Conducting an Inventory of Certain Types of Property and Financial Liabilities

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 forms of documents of strict accountability

Calculation inventory

Inventory of reserves for future expenses and payments, estimated reserves

Section 4. Compilation of collation statements for inventory

Section 5. The procedure for regulating inventory differences and registration of inventory results

Annex 1. Order on the composition of the commission

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

Annex 3. The act of control verification of the correctness of the inventory of values

Annex 4. Book of accounting for control checks of the correctness of the inventory

Annex 5. Statement of Inventory Findings

Annex 6. Inventory list of fixed assets

Appendix 7. Inventory Label

Annex 8. Inventory list of inventory items

Annex 9. Act of inventory of shipped goods

Annex 10. Inventory list of inventory items accepted (delivered) for safekeeping

Annex 11. Act of inventory of materials and goods in transit

Annex 12. Act of inventory of unfinished repairs of fixed assets

Annex 13. Act of inventory of deferred expenses

Annex 14. Act of inventory of cash

Annex 15. Inventory list of securities and forms of documents of strict accountability

Annex 16. Act of inventory of settlements with buyers, suppliers and other debtors and creditors

Annex 17. Comparative statement of results of the inventory of fixed assets

Appendix 18

the Russian Federation

ORDER of the Ministry of Finance of the Russian Federation dated 13.06.95 N 49 (as amended on 08.11.2010) "ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS FOR THE INVENTORY OF PROPERTY AND FINANCIAL LIABILITIES"

I order:

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

2. 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, Inventories, Cash and Settlements", March 27, 1984 N 51 "On supplementing the Basic Provisions for the inventory of fixed assets, inventory items, cash and settlements", November 10, 1987 N 212 "On supplementing the Basic Provisions for the inventory of fixed assets, inventory items, 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

GUIDELINES FOR INVENTORY OF PROPERTY AND FINANCIAL LIABILITIES

1.1. These Guidelines establish the procedure for conducting an inventory of the property and financial obligations of the organization and registration of its results. An organization is hereinafter understood to mean legal entities under the laws 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 property of an organization means 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.

In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records (under safekeeping, leased, received for processing), as well as property not taken into account for any reason, are subject to inventory.

The inventory of property is carried out according to its location and materially responsible person.

An inventory of precious metals and precious stones is carried out in accordance with the Instruction on the procedure for obtaining, spending, accounting and storing 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 values ​​of the state fund of the Russian Federation, which are 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.

: Due to the loss of force of the Instruction of the Ministry of Finance of the Russian Federation of 08.04.92 N 67, one should be guided by the Order of the Ministry of Finance of the Russian Federation of 08.29.2001 N 68n adopted instead

1.4. The main objectives of the inventory are: to identify the actual presence of property; comparison of the actual availability of property with accounting data; verification of the completeness of the reflection in the accounting of liabilities.

1.5. In accordance with the Regulations on Accounting and Reporting in the Russian Federation, inventories are mandatory:

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

before the preparation of 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 library funds - once every five years. In areas located in the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their least remaining;

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;

upon 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 case of collective (team) financial responsibility, inventories are carried out when the head of the team (team leader) changes, when more than fifty percent of its members leave the team (team), and also at the request of one or more members of the team (team).

2.1. The number of inventories in the reporting year, the date of their conduct, the list of property and financial obligations checked 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 conduct an inventory in the organization, a permanent inventory commission is created.

With a large amount of work for the simultaneous inventory of property and financial obligations, working inventory commissions are created.

With a small amount of work and the presence of an audit commission in the organization, inventory can be assigned to it.

2.3. The personal composition of permanent and working inventory commissions is approved by the head of the organization. Document on the composition of the commission (order, resolution, order (Appendix N 1 to these instructions)<*>register in the book of control over the implementation of orders for the inventory (Appendix N 2 to these instructions).

<*>The forms given in appendices N N 1 - 18 to these instructions are exemplary.

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

The composition of the inventory commission may include representatives of the internal audit service of the organization, independent audit organizations.

The absence of at least one member of the commission during the inventory is the basis for recognizing the results of the inventory as invalid.

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

The chairman of the inventory commission approves all incoming and outgoing documents attached to the registers (reports), indicating "before the inventory on "..." (date)", which should serve as the basis for the accounting department to determine the balance of property by the beginning of the inventory according to the credentials.

Financially responsible persons give receipts stating that by the beginning of the inventory, all expenditure and receipt documents for property have been handed over to the accounting department or transferred to the commission, and all valuables that have come under their responsibility have been credited, and those that have been retired have been written off. 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 the recorded financial obligations are recorded in the inventory lists or inventory reports<*>at least two copies.

<*>In the future, "inventory lists", "inventory acts" are referred to as "lists".

Approximate forms of inventories and acts are given in appendices N N 6 - 18 to these instructions.

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

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

The head of the organization must create conditions that ensure a complete and accurate check of the actual availability of property on time (provide labor for weighing and moving goods, technically sound weighing facilities, measuring and control instruments, measuring containers).

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

When inventorying a large number of goods by weight, the plumbing lists are kept separately by one of the members of the inventory commission and a financially responsible person. At the end of the working day (or at the end of the reweighing), the data of these statements are compared, and the verified total is entered into the inventory. Acts of measurements, 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 in using computer and other organizational equipment, as well as manually.

Inventories are filled in with ink or a ballpoint pen clearly and clearly, without blots and erasures.

The names of the inventoried values ​​and objects, their number are indicated in the inventories according to the nomenclature and in the units of measurement accepted in accounting.

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

Errors are corrected in all copies of the inventories by crossing out the wrong entries and putting down the correct entries over the crossed out entries. Corrections must be agreed and signed by all members of the inventory commission and financially responsible persons.

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

On the last page of the inventory, a note should be made on the verification of prices, taxation and calculation of totals signed by the persons who carried out this verification.

2.10. The inventory is signed by all members of the inventory commission and financially responsible persons. At the end of the inventory, 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 in receipt, and the one who handed over - in the delivery of this property.

2.11. Separate inventories are drawn up for property in safekeeping, leased or received for processing.

2.12. If the inventory of property is carried out within a few days, then the premises where material assets are stored must be sealed when the inventory commission leaves. During breaks in the work of the inventory commissions (during the lunch break, at night, for other reasons), the 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 find errors in the inventories after the inventory, they must immediately (before the opening of the warehouse, pantry, section, etc.) report this to the chairman of the inventory commission. The inventory commission checks the indicated facts and, if they are confirmed, corrects the identified errors in the prescribed manner.

2.14. To complete the inventory, it is necessary to apply the forms of primary accounting documentation for the inventory of property and financial obligations in accordance with Annexes N N 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 plantations, nurseries, the forms approved by the Ministry of Agriculture and Food of the Russian Federation for agricultural organizations are used.

2.15. At the end 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 the inventory commissions and financially responsible persons before the opening of the warehouse, pantry, 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 N 3 to these instructions) and are recorded in the book of accounting for control checks of the correctness of the inventory (Appendix N 4 to these instructions).

2.16. In the inter-inventory period, organizations with a large range of valuables can conduct selective inventories of material assets at the places of their storage and processing.

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

Inventory of fixed assets

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

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

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

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

3.2. When inventorying fixed assets, the commission inspects the objects and enters in the inventory their full name, purpose, inventory numbers and main technical or operational indicators.

When making an inventory of buildings, structures and other real estate, the commission checks for the availability of documents confirming that the specified objects are owned by the organization.

The presence of documents for land plots, water bodies and other objects of natural resources owned by the organization is also checked.

3.3. When identifying objects that are not accepted for accounting, as well as objects for which there are no or incorrect data characterizing them in the accounting registers, 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 (by external or internal measurement), area (total usable area), number of floors (without basements, semi-basements, etc.), year of construction and others; along channels - length, depth and width (along the bottom and surface), artificial structures, materials for fastening the bottom and slopes; on bridges - location, type of materials and main dimensions; on roads - type of road (highway, profiled), length, pavement materials, roadway width, etc.

The evaluation of the unrecorded objects identified by the inventory should be made taking into account market prices, and the depreciation is determined by the actual technical condition of the objects with the registration of information on the assessment and depreciation by the relevant acts.

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

If the commission establishes that capital works (building up floors, adding new premises, etc.) or partial liquidation of buildings and structures (demolition of individual structural elements) are not reflected in accounting, 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 in the inventory individually with indication of the factory inventory number, manufacturer's organization, year of manufacture, purpose, capacity, etc.

Same-type items of household equipment, tools, machines, etc. of the same value, received at the same time in one of the structural divisions of the organization and recorded on a standard inventory card of group accounting, in the inventories it is carried out by name with an indication of the number of these items.

3.5. Fixed assets that are outside the location of the organization at the time of the inventory (on long-distance voyages, sea and river vessels, railway rolling stock, motor vehicles; machines and equipment sent for overhaul, etc.) are inventoried until they are temporarily retired.

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 become unusable (damage, complete wear, etc.).

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

A separate inventory is drawn up for the specified objects, in which a link is given to documents confirming the acceptance of these objects for safekeeping or for rent.

Inventory of intangible assets

3.8. When inventorying intangible assets, it is necessary to check:

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

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

Inventory of financial investments

3.9. During the inventory of financial investments, the actual expenditures in securities and authorized capitals of other organizations, as well as loans granted to other organizations are checked.

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

correct registration of securities;

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

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

timeliness and completeness of the reflection in the accounting of income received from securities.

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

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 the total amount.

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

3.13. The inventory of securities deposited with special organizations (bank - depository - specialized depository of securities, etc.) consists in reconciling the balances of the amounts on the relevant accounting accounts of the organization with the data of 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 (production 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. Inventory of inventory items should, as a rule, be carried out in the order of the location of the values ​​​​in this room.

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

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

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

These inventory items are recorded in a separate inventory under the name "Inventory items received during the 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 goods, the 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 mark "after inventory" is made with reference to the date of the inventory on which these values ​​​​are recorded.

3.19. In case of 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, inventory items can be released by financially responsible persons in the presence of members of the inventory commission.

These values ​​are recorded in a separate inventory under the name "Inventory released during the inventory." An inventory is drawn up by analogy with documents for received inventory items during the inventory. In expenditure documents, a mark is made signed by the chairman of the inventory commission or, on his behalf, a member of the commission.

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

In the accounts of accounting for inventory items that are not in the account of materially responsible persons at the time of the inventory (on the way, goods shipped, etc.), only amounts confirmed by properly executed documents can remain: for those on the way - settlement documents of suppliers or their other replacement documents, for shipped documents - copies of documents presented to buyers (payment orders, bills of exchange, etc.), for overdue documents - with mandatory confirmation by a bank institution; for those in the warehouses of 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, on the account "Goods shipped", it should be established whether this account contains amounts whose payment is for some reason reflected on other accounts ("Settlements with different debtors and creditors", etc.), or amounts for materials and goods , actually paid and received, but listed on the way.

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

In the inventories of inventory items in transit, for each individual shipment, the following data are given: name, quantity and cost, date of shipment, as well as a list and numbers of documents on the basis of which these values ​​are accounted for in accounting accounts.

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

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

3.24. The inventories for inventory items transferred for processing to another organization indicate the name of the processing organization, the name of the values, the quantity, the actual cost according to accounting data, the date the values ​​were transferred for processing, the numbers and dates of the documents.

3.25. Low-value and wear-and-tear items that are in operation are inventoried at their location and financially responsible persons in whose custody they are located.

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

When inventorying low-value and wearing 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, on which personal cards are open, with a receipt for them in the inventory.

Items of overalls and table linen sent for washing and repair should be recorded in the inventory on the basis of statements - waybills or receipts of organizations providing these services.

Low-value and wearing items that have become unusable and not written off are not included in the inventory list, but an act is drawn up indicating the time of operation, the reasons for the unsuitability, and the possibility of using these items for economic purposes.

3.26. The container is entered 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 an act for write-off indicating the reasons for damage.

Inventory of work in progress and deferred expenses

3.27. When inventorying work in progress in organizations engaged in industrial production, it is necessary:

determine the actual availability of backlogs (parts, components, assemblies) and unfinished manufacturing and assembly of products that are in production;

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

identify the balance of work in progress on canceled orders, as well as on orders that have been suspended.

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

3.29. Checking the backlog of work in progress (parts, assemblies, assemblies) is carried out by actual counting, weighing, measuring.

Inventories are compiled separately for each separate structural unit (workshop, section, department) indicating the name of the backlog, stage or degree of their readiness, quantity or volume, and for construction and installation works - indicating the scope of work: for unfinished objects, their queues, starting complexes, structural elements and types of work, the calculations for which are carried out after their full 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 collation sheets: the amount of this mass or mixture and the amount of raw materials or materials (by individual items) included in it composition. The quantity of raw materials or materials is determined by technical calculations in the manner prescribed by industry instructions on planning, accounting and calculating the cost of products (works, services).

3.32. For capital construction in progress, the inventories indicate the name of the object and the amount 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 condition of mothballed and temporarily stopped construction facilities.

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

3.33. Special inventories are drawn up for completed construction facilities that are actually put into operation in whole or in part, the acceptance and commissioning of which are not formalized with proper documents. Separate inventories are also compiled for completed, but for some reason not put into operation objects. In the inventories, it is necessary to indicate the reasons for the delay in processing the commissioning of these facilities.

3.34. Inventories are drawn up for objects that have been stopped by construction, as well as for design and survey work for construction that has not been carried out, in which data are provided on the nature of the work performed and their cost, indicating the reasons for stopping construction. For this, the relevant technical documentation (drawings, estimates, cost estimates), acts of delivery of work, stages, log books of work performed at construction sites and other documentation should be used.

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

Inventory of animals and young animals

3.36. Adult productive and working cattle are entered in inventories, which indicate: the number of the animal (tag, brand), name of the animal, year of birth, breed, fatness, live weight (weight) of the animal (except for horses, camels, mules, deer, according to which the mass (weight) not specified) and initial cost. The breed is indicated on the basis of livestock appraisal data.

Cattle, working cattle, pigs (wombs 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 a group order, are included in the inventories by age and sex groups, indicating the number of heads and live weight (weight) for each group.

3.37. Young cattle, breeding horses and working cattle are included in the inventory individually with indication of inventory numbers, nicknames, sex, color, breed, etc.

Animals for fattening, young pigs, sheep and goats, poultry and other animal species recorded in a group order 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 materially responsible persons.

Inventory of funds, monetary documents and forms of documents of strict accountability

3.39. Cash 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 of the Central Bank of the Russian Federation of September 22, 1993 N 40 and the reported letter of the Bank of Russia of October 4, 1993 N 18.

3.40. When calculating the actual presence of banknotes and other valuables at the cash desk, cash, securities and monetary documents (postage stamps, state duty stamps, promissory notes, vouchers to rest homes and sanatoriums, air tickets, etc.) are taken into account.

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

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

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

Calculation inventory

3.44. Inventory of settlements with banks and other credit institutions on loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors is to verify the validity of the amounts on 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 subject to verification. It is checked against the documents in accordance with the corresponding accounts.

3.46. For debts to employees of the organization, unpaid amounts of wages to be transferred to the account of depositors, as well as the amounts and causes of overpayments to employees are revealed.

3.47. When inventorying accountable amounts, the reports of accountable persons on issued advances 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 for shortages and theft recorded in the accounting records;

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

Inventory of reserves for future expenses and payments, estimated reserves

3.49. When inventorying the reserves of future 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 the length of service, for the payment of remuneration based on the results of the organization's work for the year; expenses for the repair of fixed assets; production costs for preparatory work due to the seasonal nature of production; forthcoming costs for the repair of rolled products and other purposes provided for by the legislation of the Russian Federation, regulations of the Ministry of Finance of the Russian Federation and industry specifics of the composition of costs included in the cost of products (works, services) approved in the prescribed manner.

3.50. The reserve for the forthcoming payment of regular (annual) and additional holidays provided for by law to employees, reflected in the annual balance sheet, should be adjusted based on the number of days of unused vacation, the average daily amount of labor costs for 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 health insurance.

3.51. Reserves created for the payment of annual remuneration for the length of service and based on the results of work for the year are specified in the same manner as for the reserve for the upcoming payment of vacations to employees. In the balance sheet as of January 1 of the year following the reporting year, there may be no data on the reserve for the payment of annual remuneration for long service if this payment is made before the end of the reporting year.

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

3.52. When inventorying the reserve for the repair of fixed assets (including leased facilities), it should be borne in mind that overreserved amounts are reversed at the end of the year.

In cases stipulated by industry-specific features 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 the repair, the excess accrued amount of the reserve is charged 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 expenses for servicing and managing production, included in the actual cost of products manufactured according to the standards established by 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, may propose to adjust the cost rates. There should be no balance at the end of the year on this reserve.

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

3.55. In the event of the formation of other reserves permitted in the prescribed manner to cover any other estimated costs and losses, the inventory commission checks the correctness of their calculation and validity at the end of the reporting year.

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

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

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

To formalize the results of the inventory, unified registers can be used, in which the indicators of the inventory lists and collation statements are combined.

For values ​​that do not belong to the organization, but are listed in the accounting records (located in safekeeping, rented, received for processing), separate collation statements are drawn up.

Comparison statements can be compiled both using computer and other organizational equipment, and manually.

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 excess are subject to capitalization and crediting, respectively, to the financial results of the organization or an increase in financing (funds) from a state (municipal) institution, followed by establishing the causes of the surplus and the guilty persons;

the loss of values ​​within the limits approved in accordance with the procedure established 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 reduce funding (funds) from the state (municipal) institution. Attrition rates can be applied only in cases of actual shortages.

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

shortages of material values, money and other property, as well as damage in excess of the norms of natural loss, are attributed to the guilty persons. 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 circulation costs for the organization or a decrease in funding (funds) from the state (municipal) institution.

5.2. The documents submitted for registration of write-off of shortages of valuables and damage in excess of the norms of natural loss must contain decisions of the investigating 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, with the same audited person, in relation to inventory items of the same name and in identical quantities.

Financially responsible persons provide detailed explanations of the inventory commission about the admitted regrading.

In the event that, when offsetting shortages with surpluses for regrading, the value of the missing valuables is higher than the value of the valuables found in surplus, this difference in value shall be attributed to the guilty persons.

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

For the difference in value from regrading towards shortages, formed not through the fault of financially responsible persons, comprehensive explanations should be given in the protocols of the inventory commission about the reasons why such a difference was not attributed to the guilty persons.

5.4. Proposals on the regulation of discrepancies in the actual availability of values ​​and accounting data identified during the inventory are submitted for consideration to the head of the organization. The final decision on the offset is made by the head of the organization. ---

Order "" N 49 dated 06/13/1995

ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS
FOR INVENTORY OF PROPERTY AND FINANCIAL LIABILITIES

I order:

2. With the issuance of this Order, letters from the Ministry of Finance of the USSR are not applied on the territory of the Russian Federation: dated December 30, 1982 N 179 “On the Basic Provisions for the Inventory of Fixed Assets, Commodity and Material Assets, Cash and Settlements”; March 27, 1984 N 51 "On supplementing the Basic Provisions for the inventory of fixed assets, inventory, cash and settlements"; November 10, 1987 N 212 "On supplementing the Basic Provisions for the inventory of fixed assets, inventory, 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 need state registration.

Application
Russian Federation
dated June 13, 1995 N 49

GUIDELINES FOR INVENTORY OF PROPERTY AND FINANCIAL LIABILITIES

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 property and financial obligations of the organization and registration of its results. An organization is hereinafter understood to mean legal entities under the laws 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 property of an organization means 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.

In addition, inventories and other types of property that do not belong to the organization, but are listed in the accounting records (under safekeeping, leased, received for processing), as well as property not taken into account for any reason, are subject to inventory.

The inventory of property is carried out according to its location and materially responsible person.

An inventory of precious metals and precious stones is carried out in accordance with the Instruction on the procedure for obtaining, spending, accounting and storing 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 Instruction on the procedure conducting an inventory of the values ​​of the state fund of the Russian Federation, which are 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 objectives of the inventory are: to identify the actual presence of property; comparison of the actual availability of property with accounting data; verification of the completeness of the reflection in the accounting of liabilities.

1.5. In accordance with the Regulations on Accounting and Reporting in the Russian Federation, inventories are mandatory:

• when transferring the organization's property for rent, redemption, sale, as well as in cases provided for by law when transforming a state or municipal unitary enterprise;
• before the preparation of 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 library funds - once every five years. In areas located in the Far North and areas equated to them, an inventory of goods, raw materials and materials can be carried out during the period of their least remaining;

• 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;
• upon 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 case of collective (team) financial responsibility, inventories are carried out when the head of the team (team leader) changes, when more than fifty percent of its members leave the team (team), and also at the request of one or more members of the team (team).

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ON APPROVAL OF METHODOLOGICAL INSTRUCTIONS

FOR INVENTORY OF PROPERTY AND FINANCIAL LIABILITIES

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

2. Letters of the Ministry of Finance of the USSR dated December 30, 1982 do not apply on the territory of the Russian Federation with the publication of this Order.

N 179 "On the Basic Provisions for the Inventory of Fixed Assets, Inventory, Cash and Settlements"; March 27, 1984 N 51 "On supplementing the Basic Provisions for the inventory of fixed assets, inventory items, cash and settlements"; November 10, 1987 N 212 "On supplementing the Basic Provisions for the inventory of fixed assets, inventory items, cash and settlements."

Deputy Minister