Accounting in the enterprise: inventory

An inventory of the enterprise can becompare with the general cleaning of the house. Often it happens that when we decide to put things in order on the distant shelves of the cabinets, we find some old and forgotten, and, possibly, lost things. So it happens at the enterprise. Since in the process of production values ​​can move, the result can be confusion - that where is (for the main means is documented one location, but in fact it is located elsewhere). The inventory is designed to identify the correspondences or differences between actual and accounting data. That is, it is necessary to check whether all material values ​​are actually actually present or not.

The periodicity of the inventory is determined by the head of the enterprise. His order determines the dates and terms of its conduct, the composition of the commission, that is, the list of persons who will implement it.

Checking of fixed assets is one of the important stagesinventory at the enterprise, since their value can occupy a significant part of its assets. It involves the process of inspecting fixed assets, counting their actual quantity, entering data on their performance, inventory number and actual quantity in the inventory sheet.

The inventory should be carried outa commission consisting of knowledgeable specialists who will be able to assess the physical condition of the asset, the degree of its wear and tear, the severity of the breakdown, and so on. Before the beginning of the inventory it is necessary to ensure the availability of an inventory number on each unit of the object. It should be noted that all of them should belong to the enterprise on the rights of ownership, lease or be in a responsible custody, which must be documented.

As a rule, in the process of inventorydeviation of actual data from accounting. And this can be both shortages and surpluses as detected, but not reflected in the accounting records of objects. They must be capitalized on the balance of the enterprise at market value, their depreciation is determined by specialists, and its amount is also reflected in the relevant acts. If the commission establishes that the fixed asset has undergone any repair or modernization, and this is not reflected in the accounting, the information about this should be found in the inventory.

Inventory of fixed assets forthe enterprise will help to reveal, whether there are any objects which have failed. In this case, a separate inventory reflects information about when the facility was put into operation and as a result of which it failed.

The inventory is accompanied bycompilation of a spreadsheet, which reflects the differences in the actual data on the status of fixed assets with accounting data. The causes of shortages, their culprits are also determined, and appropriate acts are drawn up. Then, by the order of the head of the enterprise, it is determined what the ways of paying off the shortages will be.

For the head of an inventoryis a very important indicator of the state of accounting and control in the enterprise, as well as a measure to prevent theft and violations. Therefore, in order to maintain order in the places of storage and use of material values, it is recommended to conduct sudden or unplanned such procedures.