Inventory of property in the enterprise

Inventory of the enterprise's property is carried out on the basis of the order of the head, in which the type of inventory, the commission and the terms of its holding are indicated.

If a complete inventory of property is carried out, then the following shall be inspected:

Fixed assets

Materials

intangible assets

Household equipment

financial investments

unfinished production

cash

Money documents

finished products

goods

securities

Property that has been recycled, leased or held in custody

That is, the inventory of property is always carried out at the place of its location and the place of work of the materially responsible person and necessarily in his presence. In an obligatory manner, an inventory is made when a materially responsible person is changed on the day of the transfer of cases, in case of theft or damage, when the head of the brigade is dismissed with collective material responsibility of a group of persons, when the enterprise is liquidated before submission of the liquidation report, when the enterprise is reorganized before drawing up a separation balance sheet, Transfer of property for rent, after accidents or fire.

The Commission in its work is guided by regulatory documents, including using methodological guidelines for inventory of property , which describes how to conduct an inventory and rules for documentation.

Prior to the inventory, accountable and materially responsible persons give a receipt that all documents have been submitted to the accounting department, all the received values have been put in the parish, and the retired ones have been written off.

In the process of verification, inventories are compiled in duplicate, in which actual values are described. On the last page, a dash is placed on empty lines, quantitative results are summed up, all members of the commission sign the inventory, and after approval by the head of the enterprise, the inventory is transferred to the accounting department. In the process of filling them, corrections and erasures are not allowed, all names are rewritten in quantitative terms in those units of measurement in which they are recorded. If an error is found, the line is crossed out, the correct information is written above, which is certified by all members of the commission and by the materially responsible person.

When the property inventory is completed, the materially responsible persons give receipts that the records in the records have been made correctly, in their presence, they do not have any claims to the inspecting members of the commission, and the property itself was taken for storage.

Inventories are important for proper accounting at the enterprise, but an inventory is carried out as a method of accounting monthly for the first day of the month for cash on hand, and annually for fixed assets. What should I pay special attention to when conducting sample inventories? So when inventory of fixed assets pay attention to the technical and operational characteristics of the object. When the buildings are being invented, they check the documents confirming the property of the enterprise, whether there are documents for renting the land for the property.

At inventory of the equipment and transport check presence of the technical passport of a factory - manufacturer, specify year of release and capacity of the engine. In separate descriptions of leased fixed assets, which are drawn up in triplicate, indicate the expiry date of the lease.

If unrecorded fixed assets are found, an evaluation report is drawn up, depending on the technical condition of the facility, depreciation is taken into account, and they are acquired at market value. With further unfitness of fixed assets, an act is drawn up at the enterprise for further write-off, and these fixed assets are recorded in a separate inventory inventory.

The inventory of property of other categories also has a number of features. For example, inventory of cash on hand and securities are held simultaneously. At the same time, not only the numbers, series and amount of securities for each issuer are indicated, but also the terms of cancellation, the nominal and actual value of each security. When an inventory of funds is spent en route, check the bank receipts and accompanying statements of the proceeds. When inventorying cash in the cash register, all financial documents are checked at the same time: cash book, incoming and outgoing orders, cashier's reports.