To find out whether the data reflected in the accounting program corresponds to the real situation in the enterprise’s warehouse, organizations arrange recalculation, measurement, and surplus of material assets. To set this procedure in motion, management needs to issue an order to conduct an inventory, which will reflect the category of objects being inspected, the timing of the audit and the specialists responsible for carrying out the control measure.
The main task of the check is to find out whether the information entered in the accounting program, the real state of affairs. An audit may reveal that the company undervalued or overvalued its assets, which negatively affected the effectiveness of management decisions.
The manager’s order on inventory may apply to the following groups of objects:
- fixed assets;
- intangible assets;
- stocks, goods in warehouse;
- money in the cash register;
- financial values and liabilities, etc.
In addition to the main task, inventory covers a number of related issues:
- identifies which inventories are obsolete, are no longer needed by the company, and therefore need to get rid of them;
- indicates whether storage conditions for inventory items are met;
- demonstrates whether fixed assets are operated in accordance with the rules, etc.
The decision on the frequency and rules for conducting audits is left to the management of the organization. The only exceptions are certain cases named in 129-FZ. This is the reorganization of a commercial or government structure, preparation of annual reports, theft in a warehouse, emergency situations, etc.
How to issue an order to conduct an inventory?
A correctly completed order starts the verification procedure. The company has two options: download the INV-22 form from the websites of information and legal systems or develop your own example and sample that does not contradict the requirements of the law.
The document must contain the following information:
- name of the organization that issued the order;
- the name of the department or department where the inspection will be carried out if it is not planned for the entire company;
- No. and date of issue of the inventory order;
- definition of the object that needs to be inventoried (for example, “property”, “ cash», « financial assets" etc.);
- a list of commission members indicating their full names and positions in the company;
- Full name and position of the person heading the commission;
- name of the property that needs to be checked (for example, “goods in warehouse”);
- start and end date of the control event;
- the reason for the audit (for example, change of owner, business reorganization, control audit);
- the date no later than which the audit materials must be submitted to the accounting department;
- signature of the head of the company.
You can download INV-22 for free on the Internet. If such an order is being prepared for the first time, it would be useful to study the available sample forms and requirements described in Order of the Ministry of Finance No. 49. Practice shows that most companies do not develop their own form, but use a unified form. This is explained by its simplicity, convenience and business customs.
The order to conduct an annual inventory is not much different from administrative documents for other periods. The difference lies in the reason. As a rule, the document states the following: “preparation for passing the annual financial statements».
The prepared form of the order to conduct an inventory must be issued for review to the members of the commission named in it. These may be accounting specialists, delegates from management, other involved employees (engineers, storekeepers, etc.). Each of the persons indicated in the document puts a personal signature on it.
Information about the inventory order issued by management is entered into the registration journal in the INV-23 form. The purpose of its maintenance is to record and order regular checks. The document systematizes data on audit dates, structural divisions where they were carried out, the type of property counted, and the persons responsible for the control measure.
What other documents regulate inventory in the company?
Unified form INV-22 - not the only document, used to regulate regular audits. If the company has a wide range of goods, a large number of inventory items are presented in the warehouses, an inventory schedule will help streamline the work of internal auditors.
There is no legally prescribed form of the schedule; a company can develop its own sample, which will contain the following information:
- date of publication of the document;
- Full name and signature general director who issued the order;
- dates of planned inspections for each type of asset (usually written in tabular form);
- Full names of persons included in the inventory commission.
When an order to conduct an inventory, the sample of which complies with legal requirements, is issued, the company can use an additional measure of documentary regulation - send written notifications to the members of the commission. They are compiled in free form in compliance with the rules business style. Specialists confirm the fact of their receipt with a personal signature; if employees are physically absent, you can notify them by registered mail.
Procedure for annual inventory: preliminary stage
When an order has been issued to conduct an inventory according to the sample, the commission can begin work. Its composition, approved by management, must include at least three persons: a representative of accounting, administration, and another hired employee. During the recount, specialists are required to be present, for whom financial liability and disciplinary liability for the safety of inventory items are provided. If the test is carried out without their knowledge, the results will be invalid.
If the inventory requires the presence of specialists law enforcement, they are invited to a recount. This is necessary in a limited number of cases, for example, when a theft is detected.
The provisions of the current legislation provide that the powers of the commission members include:
- recalculation, weighting, measurement of valuables;
- accurate and reliable reflection of the results obtained in the inventory list;
- compliance with other management requirements.
Before the start of the audit, financially responsible persons hand over receipts and consumables, which are entered into the data accounting. They confirm with receipts that all goods have been capitalized or written off.
Equipment, time and space for conducting recalculation work are provided by the company's management. Its task is to create the most comfortable conditions for inspectors.
An inventory order form, duly filled out by the organization, starts the process of recounting values. Regular audits are necessary because they ensure that the data reflected in the financial statements corresponds to the real state of affairs at the enterprise.
If you find an error, please highlight a piece of text and click Ctrl+Enter.
The organization's inventory is carried out by a special commission, the composition of which is appointed and approved by the director of this organization. He does this with the help of an order. In this regard, all managers should know what a sample order for the creation of an inventory commission looks like.
In the course of their activities, organizations must conduct inventories. This is necessary to verify the actual existence of the company’s property and liabilities.
To carry out an inventory, an inventory commission is created in the organization. It is approved by order of the director of the company. This order must be formatted as follows:
- The full name of the institution is indicated, indicating the organizational and legal form.
- Then the number of the order to create an inventory commission is written down.
- Then be sure to indicate the date and place of drawing up the document.
- After this they write that the order was drawn up in accordance with methodological recommendations Ministry of Finance to carry out inspections required this year.
- Then follows the text of the order:
- I order the creation of an inventory commission with the following composition: the positions, surnames, first names and patronymics of the chairman and all members of the commission are indicated.
- Assign the following obligations to the commission:
- conduct an inventory of the company's assets and liabilities in accordance with the inventory schedule for the current year;
- timely and correctly document inventory results;
- ensure the accuracy and completeness of entering into the inventory information about the balances of inventories, products, money, fixed assets, as well as other property and liabilities.
- After this, the chairman and all members of the commission must confirm their familiarity with the order. To do this, they affix their signatures.
A sample order for the appointment of an inventory commission is given below:
The composition of the inventory commission (both permanent and working) is approved by the head of the company with the help of an appropriate order. This order in mandatory must be registered in the journal for monitoring the implementation of orders for inventory.
The inventory commission may include:
- accounting staff;
- company administration employees;
- employees involved in internal audit in the organization;
- employees of independent audit companies;
- specialists from other fields.
In addition, the same employees can be members of several commissions at once. For example, commissions for inventory and commissions for the disposal and receipt of valuables.
It is worth noting that employees who are financially responsible cannot be part of the inventory commission. They can only be present during the inspection.
If an inventory of financial liabilities and assets is being carried out, the commission must include: Chief Accountant. And if an inventory of non-financial assets is carried out, the accountant cannot be a member of the commission. He will have to provide the information necessary for verification, as well as draw up an inventory.
If the chief accountant is the chairman of the commission, then the remaining members should be either heads of departments or ordinary employees.
Also, the chairman of the commission can be the manager of the company himself. In such a situation, he can assign control over the fulfillment of obligations to the chief accountant. This will make more sense for the company itself. This is due to the fact that if the chief accountant is the chairman, then he can only perform management responsibilities.
The director of the organization can independently decide how many members of the inventory commission there will be, based on the type of inventory being carried out and the specifics of the company’s activities. The legislation does not regulate this issue. Basically, organizations form commissions of four people.
If the composition of the inventory commission is incomplete, an inspection is unacceptable.
If the inventory requires a large amount of work, an additional working commission is formed. The personal composition of the working inventory commission is approved by the company manager. Such a commission may include employees of the same positions as the main inventory commission.
After the commission finishes taking inventory, it must hold a meeting. During this meeting, key findings and identified discrepancies are identified. Also during the meeting, the commission must establish the reason for the identified inconsistencies and ways to correct the current situation. Based on the results, a protocol of the meeting of the inventory commission should be drawn up.
This document has the following structure:
- full name of the company where the inspection was carried out, indicating the organizational and legal form;
- date and place of document preparation;
- the name of the unit that was subject to inventory;
- the name of the document being drawn up is the protocol of the inventory commission;
- a list of commission members, indicating their positions, as well as surnames and initials;
- description of the results of the inspection performed;
- a list of employees who spoke on this issue;
- the decision that was made on the issue under discussion;
- the conclusion made by the commission;
- identified violations (if any);
- employees guilty of violations, indicating positions, surnames and initials;
- information about the measures taken to eliminate the identified deficiencies;
- signatures of the chairman and all members of the commission.
The execution of this protocol must be accompanied by the following attachments:
- executed acts and inventories of the inventory carried out using INV type forms for each person bearing financial responsibility, facility, warehouse or division of the company. There are nineteen of them in total, depending on the type of inspection being carried out;
- list of outdated and unsuitable further use products;
- a list of missing or surplus products, indicating their price;
- explanations of the workers who are responsible for the swearing. liability, and other officials regarding surplus or shortage of valuables (acts, certificates, copies of primary documents).
During the meeting, the commission must make the following proposals:
- on the timing and methods of eliminating shortages, as well as on conducting internal investigations (if a shortage is detected);
- on the continued use of outdated and unsuitable products for subsequent use;
- other proposals regarding working with assets subject to inventory.
It is worth noting that if during the inventory no violations were found, as well as no workers responsible for this, there is no need to draw up an inventory protocol.
A sample minutes of the meeting of the inventory commission is given below:
Cases of invalidation of inventory results
There are several cases when inventory results can be invalidated:
- the director’s order does not contain a statement regarding the composition of the commission;
- not all members of the commission are present during the inventory;
- unauthorized citizens gained access to inventory documents;
- members of the commission did not put their signatures on the inventory lists;
- there were mistakes and blots made when filling out the documents;
- the financially responsible person was not present during the inspection;
- the order to conduct an inventory was issued incorrectly;
- the order of paperwork was violated.
There are two types of inventory commissions. Depending on the type of commission, its main tasks also differ.
- permanent commissions;
- working commissions.
The tasks of the inventory commission, operating on a permanent basis, are:
Inventory working commissions perform the following tasks:
- checking the accuracy of determining differences in inventory;
- control over the safety of assets;
- checking compliance by employees bearing financial responsibility with the rules for maintaining primary records and storing assets;
- Carrying out repeated comprehensive inspections when gross violations are detected;
- consideration of written explanations from employees who have caused damage or shortage of valuables, as well as other violations.
The responsibilities of the inventory commission include:
- receiving necessary documents before starting the inventory;
- before starting a check for the actual presence of valuables - obtaining the latest documents on receipts and expenses or reports on the movement of money and valuables;
- at the time of the inspection - ensuring the completeness and accuracy of entering into the inventory information about the balances of money, products, inventories, fixed assets, other property, as well as financial obligations; ensuring the accuracy and timeliness of registration of the results of the audit;
- if errors and inaccuracies are discovered in the inventories after the completion of the inventory, check the specified facts; if they are confirmed, the detected errors will be corrected in the prescribed manner.
The responsibilities of the inventory commission before the start of the inspection include:
- find out whether the organization’s territory is protected and whether there is a fire alarm on the premises;
- check whether there are agreements on financial liability with relevant employees;
- check whether the organization has safes, warehouses and cabinets for storing valuables;
- check whether places where valuables are stored are equipped with measuring instruments;
- establish whether the company complies with the conditions for storing valuables that belong to third parties;
- clarify whether there is control over the removal of valuables from the organization and the procedure for issuing powers of attorney to receive them;
- check whether there is an order from the director of the company to appoint a commission that checks the safety of valuables.
The functions of the inventory commission are:
- conducting an inspection of property, money, securities, unfinished production and other valuables in places of production and storage;
- together with accounting staff, participate in determining the result of the audit and develop proposals regarding the accounting of surpluses and shortages;
- make their proposals on the issues of streamlining the release, storage and reception of valuables, improving control over them and their accounting, and the sale of property and valuables that the company does not need;
- drawing up a final protocol indicating the state of the warehouse; the results of the audit, as well as conclusions regarding them; proposals for offset of surpluses and shortages, write-off of shortages within the limits of norms natural decline and overtime shortages;
- bearing responsibility for and compliance with the inventory procedure and its timeliness, in accordance with the order of the director of the company, for the accuracy and reliability of the information entered into the inventory list.
An order to carry out an inventory is an administrative document of the company, which contains instructions on why, within what time frame and with what forces this event should be carried out. We will tell you in detail how to correctly draw up a document.
An inventory is needed by a company to check what assets it actually has and what the status of its financial obligations is. This event is carried out according to certain rules in several stages. But first, you need to issue an order to conduct an inventory.
When to check
An inventory order (2019 sample) is usually drawn up by order of the manager in a planned or unscheduled. The person responsible for this is the chief accountant or another accounting employee, and if he is ill or absent, a person authorized to maintain accounting records.
Inventory is required in several cases (clause 27 of the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n):
- before preparing annual reports;
- when changing financially responsible persons, including those associated with the transfer of property to third parties;
- after emergency situations - fires, floods, other disasters;
- upon detection of theft or damage to property.
How to draw up an order for inspection using form No. INV-22
A sample order for conducting an inventory was developed and approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88. This is form No. INV-22. It must be used regardless of what the proceedings involve, whether they are full or partial, whether they have been planned in advance or will take place unexpectedly.
The 2019 inventory order contains:
- the specific purpose of the conduct is an inventory of goods, fixed assets, assets, receivables, and all property;
- listing the divisions of the organization where the inspection will be carried out, for example, only in a warehouse or in another department, throughout the company;
- period and duration of the event - from what date to what date, when to provide the results of verification actions;
- composition of the commission, including full name its chairman - it may include not only company employees who are able to assess the state of property and liabilities, but also third-party auditors;
- information about the order: its date, number, information about the manager who signed the order.
Once the establishing document has been prepared, it must be recorded in a journal to record control over the implementation of such decisions. The corresponding register form can be taken from Goskomstat Resolution No. 88 - form No. INV-23. This is not necessary; the company can develop its own version of the magazine, but for convenience you can use the template proposed by officials.
It is important that all employees listed in it are familiar with the order. They can put their signatures directly on the sheet containing data on the upcoming inspection, or on a separate sheet of familiarization with the document, which is filed with the order.
The intention to compare goods, inventories, and valuables on paper and in reality must also be notified and signed by the financially responsible persons of the department where the reconciliation is being carried out.
Example: how to draw up an order for an inventory of material assets (2019 sample)
Step 1. In the appropriate fields, enter the name of the organization (IP), indicate OKPO, specify the order number and the date of its preparation. 
Step 2. We fill out the “body” of the document, specifying what kind of event is being held and which employees are participating in it. When listing, it is allowed to abbreviate the names and patronymics of employees. 
Step 3. We indicate what exactly needs to be checked and in which department, we explain the reasons why it is necessary to compare actual stocks, valuables, goods and those indicated in the documents. At the same time, we enter the start and end dates of the property condition analysis procedure. 
Step 4. The last thing is to determine the last date for submitting the report based on the results of the reconciliation, and also sign it with the manager who appointed the inspection.
This is what a completed order looks like.
Drawing up an order in any form
An order to conduct an inventory can be drawn up in any form. However, there is a list of information and details that must be indicated in the official document:
- company name;
- date of preparation and document number;
- objects and purpose of the inspection;
- list of departments involved;
- period;
- deadlines for providing results;
- composition of the commission indicating the last names, first names, patronymics and positions of each of its members;
- last name, first name, patronymic and signature of the manager.
Inventory and registration of its results
The verification consists of comparing and contrasting the actual volumes of values with those recorded in the primary documents. Therefore, first, the commission members get acquainted with the inventories of existing valuables, goods, and supplies. They then compare the assets on hand to what is on paper.
At the end of the counting and comparison procedure, the commission members draw up documents containing the results of the inspection. Most often this is not one document, but several. Thus, the identified discrepancies are recorded in the results sheet. As a template for such a document, you can use form No. INV-26 from Resolution of the State Statistics Committee of March 27, 2000 No. 26.
Documents for recording the results of the inventory are drawn up after it is completed. For example, if your organization carried out an inventory before drawing up annual reports in December 2018, then you can draw up documents based on its results as early as January 2019. If a discrepancy is identified between the actual data and accounting data, then they must be recorded in the reconciliation statement. A separate comparison sheet is drawn up for objects in custody or leased objects.
The accountant must draw up a matching statement in two copies. One of them will be kept in the accounting department, the second will be transferred to the financially responsible person.
Later, the results are discussed at a special meeting of the permanent inventory commission, which is the basis for drawing up a protocol. There is no approved form for the protocol, so the main requirements are to correctly indicate the data from the order on the initiation of control measures, about the members of the commission, and the discrepancies identified. If there are no discrepancies, this must be documented. The commission also puts forward proposals to capitalize, write off identified surpluses (deficiencies), and reflect them on the balance sheet. In addition, other initiatives can be recorded in the protocol, for example, strengthening security in order to avoid theft in the future. So, the list of final documents may contain the following documents:
- a statement of records of the results identified by the inventory;
- comparison sheet of inventory results;
- a comparative statement of the results of the inventory of valuables owned by the organization;
- a comparative statement of the results of the inventory of rented objects;
- inventory list;
- explanatory letter.
Summarizing
So, after the commission has finished taking inventory, a meeting should take place. During it, the main results and identified discrepancies are determined. The cause of the discrepancies and ways to correct the situation must also be established. Based on the results, minutes of the meeting are drawn up. Typically, this document has the following structure:
- name of the company indicating the organizational and legal form;
- the name of the unit where the inventory was carried out;
- name of the document - protocol of the inventory commission;
- list of commission members indicating surnames, initials and positions;
- description of the test results;
- list of speakers at the meeting;
- decision;
- conclusion of the commission;
- identified violations (if any);
- those responsible for the violation, indicating their surnames, initials and positions;
- information about measures to eliminate violations;
- signatures of the chairman and all members of the commission;
- applications.
As an illustration, we will give a fragment of the protocol.
To easily draw up such a document, you can download the sample minutes of the meeting attached to the article.
The following documents may be attached as attachments to the minutes of the meeting:
- acts and inventories of the inventory carried out according to INV forms for each materially responsible employee, facility, warehouse or division;
- list of products unsuitable for further use;
- a list of missing or excess products with an indication of price;
- explanatory notes from financially responsible employees or other officials.
We would like to add that at the meeting the commission must make the following proposals:
- on the timing and methods of eliminating shortages, as well as on conducting internal investigations (if a shortage is detected);
- on the continued use of outdated and unsuitable products for subsequent use;
- other proposals regarding work with inventory items.
If no violations were found during the inspection, then there is no need to draw up an inventory protocol.
Based on such a protocol, the manager issues an order based on the results of the inventory, a sample of which can be downloaded for free below.
Order based on inventory results
This document necessarily reflects the “reaction” of management to the proposals of the commission members, as well as specific instructions on what needs to be done: - conduct an additional inspection, punish the perpetrators, introduce additional security measures. The manager may retain control over the execution of orders. Let's take a closer look at the structure of the order. This order, like a similar administrative document, must be drawn up according to certain rules. Its structure should contain the following points:
- name of the organization and its legal form;
- details (the most convenient is to use letterhead);
- date and order number;
- preamble, which lists all the documents regulating the inventory (inventory acts, matching and accounting statements, audit protocol);
- order part.
The last part of the order should reflect the following points:
- the results of the inspection are subject to approval;
- it is necessary to indicate the requirement to resolve discrepancies identified during the inventory and recorded in the relevant documents;
- an employee is appointed, usually from the accounting department, who is responsible for fulfilling the requirements of this order related to the elimination of discrepancies previously identified during the audit;
- an employee is appointed responsible for monitoring the implementation of the orders recorded in the provisions of the order on summing up the results.
After the order is signed by the first person of the company, the form is handed over to the responsible employee who is authorized to familiarize the designated employees with the provisions of the order against signature.
Inventory is one of the organization's tools for monitoring its values and obligations. Inventory is carried out at the enterprise annually to adjust accounting information. Carrying out an inventory and recording its results are approved by orders of the head of the organization.
Inventory procedure
The inventory regulations are approved by the Methodological Instructions for Inventory (approved by Order of the Ministry of Finance No. 49 of June 13, 1995). The obligation to conduct an inventory annually is established by the Federal Law “On Accounting” No. 402-FZ dated December 6, 2011. The rules for conducting an inventory and recording its results are established in each organization independently and are fixed by orders of the director.
Inventory is a procedure for auditing an enterprise's property, valuables, liabilities and comparing it with accounting data. Inventory results allow you to adjust accounting information and tax obligations. Identification of inventory results occurs in several stages.
Initially, the head of the organization announces the start of an inventory at the enterprise and approves the inventory commission. The commission may include:
- members of the administration, representatives of the organization’s management;
- chief accountant, his deputy, accountant for a certain area of the enterprise;
- other employees of the organization who are specialists in certain fields (for example, a lawyer, a financial department employee, etc.).
The commission does not include persons responsible financially, but they are present during the audit. The inventory commission must consist of at least two people. She will be responsible for documenting the inventory results.
Before carrying out the audit, the commission must have the latest receipts and consumable documents. They allow you to record balances before starting the inventory. Receipts from persons financially responsible record the delivery of all expenditure and receipt documents to the accounting department and mean that the assets for which they were responsible were capitalized, and those that were no longer in use were written off.
In the course of its activities, the commission examines the property and liabilities designated by the head.
Registration of inventory results
Based on the results of the inventory, the commission enters the information obtained during the procedure into inventory records (acts). Persons financially responsible are required to attest to the information reflected in the acts (inventories). This is how they confirm their presence during the audit.
To analyze the results of the inventory, the information obtained during the inventory is compared with accounting data. In case of detection of shortages or identification of surpluses, a matching sheet is filled out. It records discrepancies discovered during the audit; data on property or obligations for which there are discrepancies is entered into it. To summarize the inventory for each of the study areas, there is set form inventories and statements (for example, inventory list of fixed assets INV-1 and comparison sheet of inventory of fixed assets INV-18).
After comparing inventory and accounting data, a meeting of the inventory commission is held. During the meeting, the results of the inventory are determined, and options for resolving the detected inaccuracies are proposed. The outcome of the meeting is the minutes. The fact of the absence of discrepancies or their presence and the methods of reflection in accounting are recorded in the statement of results. The recommended form of the INV-26 statement is established by Resolution of the State Statistics Committee of March 27, 2000 No. 26.
The protocol and statement are transferred to the head of the organization. Based on the results of their consideration, a final decision will be made.
Order based on inventory results (sample)
The head of the enterprise reviews inventory acts, comparison sheets, minutes of the commission meeting and a record of the results that were obtained during the audit. Based on these documents, the director makes a final decision regarding the inventory results and approves it with an order on the inventory results.
The order shall indicate the name of the organization, its organizational form, date of the order, lists the documents that guide the director when making a decision. The order approves the results of the inventory, appoints the executor of the order and the person responsible for monitoring its execution. A mandatory requirement for the order to approve the inventory results is the procedure for eliminating discrepancies identified during the audit. The manager’s order is signed by him and also endorsed by the accountant to confirm familiarization. The order is sent to the accounting department for execution. This document will serve as the basis for accounting actions in terms of writing off arrears as losses or capitalizing surpluses at a set price.
sample order for approval of inventory results
Why do inventory results need to be documented?
Documents drawn up based on the results of the inventory are primary. They are used to verify the completeness of accounting records and the reliability of the information reflected in them. The use of documents allows the inventory commission to draw a conclusion about how well the inventory results correspond to the accounting information. Based on the results of the audit, a significant deviation of real data from those reflected in accounting may be revealed.
If shortages are identified, documenting the inventory results makes it possible to confirm the guilt of the person financially responsible and to recover from this person losses that are justified and supported by documents.
Recording and documenting inventory results are integral conditions that play important role both within the enterprise and in case of questions arising from the tax authorities.
