How to do inventory
Start with the preparation of property which it is necessary to inventory and prepare the necessary documentation for inventory. To such documentation carry: the inventory (summary or a specific group of values) and income and expenditure documents, which reflect the operations performed with these values. Then form a list of employees who will be part of the inventory Commission. Usually the head of the inventory Commission appoint a Director of the company. For inventory drawn up order of the company, which shall include: start date, timing of conversion and the responsible person.
Make an actual recalculation of the property that, according to the order, falls underinventory. At the time of the inventory stops all incoming and outgoing transactions inventoried the assets of the company. Each item unit of goods and stocks values in the inventory is assigned inventory number. Then, goods and stocks of each value with its sequence number, is recorded in an inventory. Data on actual availability of material assets, according to their inventory numbers are entered in the first column of the stocktaking record.
Map data for the actual conversion of material assets, according to their inventory numbers with the data indicated in the accounting documents. Discrepancies in data recalculation, it is necessary in the Act of inventory to display the amount of the excess or gap amount of the assets of the company.
Show documented results of inventory. To do this complete Act inventory. Then sign the inventory statement signed by all the members of the inventory Commission and the signatures of materially responsible persons. According to the results of the completion of the inventory, in the case of a defect, they shall be recovered from financially responsible persons. In case of revealing of excess of material assets, they are capitalized on the balance sheet.