How to make an inventory
The inventory must be compulsorily carried out in the following cases:
- before the forthcoming compilation of the annual accounts;
- with the change of materially responsible persons;
- when the firm is reorganized;
- in case of natural disaster, fire, etc .;
- when revealing facts of property damage or theft.
Inventory is made with the obligatory presence of financially responsible persons. Before the inventory they must provide receipts that all submitted material assets capitalized expenditure and receipt documents are sent to the accounting Department, retired tangibles written off. Before the beginning of the inventory of fixed assets it is advisable to check records. This can be inventory, inventory book and other registers. Verified as fixed assets and the technical passport of the equipment.
Errors in the conduct of records identified during the inventory included in an inventory. Data objects are not taken into account, are also reflected in it. On buildings indicate their purpose, number of floors, year of construction, principal materials from which they are built. Bridges – the size, location, materials used. On the road – their type, length and width of the fabric and coating material. On an actual technical condition is determined by the depreciation of this data is also entered to the inventory. If the asset is converted, restored and in this regard has changed their primary purpose, the inventory of such a facility gets a new name.
A separate inventory shall be prepared on the basic tools that you can't use and recovery for beneficial use. In this inventory indicates the time when the object was put into operation, and the reasons because of which he became the full wear, damage and so on. Another inventory is made on fixed assets, which are leased by the organization and are responsible for storage. You then complete the inventory of the material assets which are not fixed assets. It can be consumables, goods for sale, etc.
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Material values that are not reflected in the registers and discovered during the inspection shall be entered in an inventory at fair market value. They prepared a Deposit slip, and takes into account other income.
If any material assets are not enough, the fact of a lack of success is fixed. It can be reflected in two ways:
- if the guilty person is not identified - in non-operating expenses;
- if the guilty person is identified, also in non-operating expenses, but with a simultaneous reflection of the returned nedo-sucking.