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Inventory of property in the enterprise

Held inventory of property enterprise on the basis of the order of the head, which indicates the type of inventory, the commission and the timing of its conduct.

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

monetary documents

finished products

goods

securities

property that has been recycled, leased or held in custody

I.e, inventory of property is always conducted at the place of its location and placework of a materially responsible person and always in his presence. In an obligatory order, an inventory is made when a materially responsible person is changed on the day of the transfer of cases, with facts of theft or spoilage, 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 enterprises are reorganized before drawing up a separation balance sheet, transfer of property for rent, after accidents or fire.

The Commission is guided in its work by normative documents, including methodical instructions for the inventory of property, in which it is written about how to carry out an inventory and rules for the preparation of 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 valuables are delivered to the parish, and the retired ones are written off.

In the process of verification, inventories in twocopies, which describe the actual values ​​available. On the last page on blank lines put a dash, sum up the results, sign all the members of the commission, 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 the names are rewritten in quantitative terms in those units of measurement that are accounted for in the accounting. 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 inventory of property finished, materially responsible persons givereceipts that the records in the records were made correctly, in their presence, they have no claims to the inspecting members of the commission, and the property itself was taken for safe keeping.

Inventories are important for proper accounting in the enterprise, but inventory as a method of accounting monthly for the first day of the month in cashfunds on hand, and annually on fixed assets. What should special attention be paid to when conducting selective inventories? So when inventory of fixed assets pay attention to the technical and operational characteristics of the object. When the buildings are being invented, then they check the documents confirming the property of the enterprise, whether there are documents for the lease of the land plot for the real estate object.

When inventorying equipment and transportcheck the availability of the manufacturer's technical passport, indicate the year of manufacture and engine power. In separate descriptions of leased fixed assets, which are made in triplicate, indicate the date of the end of the lease.

If unrecorded fixed assets are found,then an evaluation report is drawn up, depending on the technical condition of the facility, depreciation is taken into account, and they are received 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 entered in a separate inventory inventory.

Inventory of property other categories also has a number of features. For example, an 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.

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