Accounting in the enterprise: inventory

Inventory at the enterprise cancompare with the general cleaning of the house. It often happens that when we decide to bring order to the far shelves of cabinets, we find some old and forgotten, and possibly lost things. The same happens at the enterprise. Since values ​​can move in the production process, confusion may occur as a result of what is located (one location is behind a fixed asset, but in fact it is located elsewhere). The inventory is intended to identify matches or differences in actual data from credentials. That is, you need to check whether all material values ​​are actually actually present or not.

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

Checking fixed assets is one of the important stages.inventory in the enterprise, since their value may take 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 into the inventory list.

The inventory should be carried outa commission of knowledgeable experts who can assess the physical condition of the asset, its degree of wear, the severity of the breakdown, and so on. Before starting the inventory, you need to ensure that there is an inventory number on each unit of the object. It should be noted that all of them must belong to the enterprise on the rights of ownership, lease or be in custody, which must necessarily be documented.

Как правило, в процессе инвентаризации находят deviations of actual data from accounting. And it can be both shortages and surpluses in the quality of objects found, but not reflected in accounting. They must be credited to the company's balance sheet at market value, their depreciation is determined by specialists, and its amount is also reflected in the relevant acts. If the commission determines that the asset has undergone any repairs or upgrades, and this is not reflected in the accounting, then information on this should be found in the inventory.

Inventory of fixed assets onthe company will help to identify whether there are any objects that have failed. In this case, a separate inventory reflects information about when the object was commissioned and as a result of which it failed.

Inventory is accompanied bydrawing up a collation statement, which reflects the differences in actual data on the status of fixed assets with accounting data. It also identifies the causes of shortages, their perpetrators, and draws up relevant acts. Then, by order of the head of the enterprise, it is determined what the methods of repayment of shortages will be.

For the inventory managerIt is 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, to maintain order in the places of storage and use of material values, it is recommended to carry out such sudden or unplanned such procedures.