Fixed assets are those means of labor that have a useful life of more than one year. As a rule, to verify the data, the organization must conduct an inventory, that is, to reconcile the assets on the balance sheet and their actual availability. This procedure must be carried out by all enterprises, regardless of their form of ownership, taxation system.
Instructions
Step 1
In order to carry out an inventory of fixed assets, appoint an inventory commission, which should be composed of employees who are familiar with the inventory of the property. This can also include accountants, administration and other responsible people. It is necessary to appoint such a commission with the help of a written order (instruction).
Step 2
In the order, indicate the timing of the inventory, the methods for conducting it, and also appoint the chairman of the commission. Remember that verification is prohibited if one of the commission members is absent.
Step 3
After that, ask the materially responsible person to double-check the provision of all documents for this object (acts of acceptance and delivery), then you need to take from him a receipt that everything has been handed over and marked.
Step 4
Before making an inventory at the facility, check the correctness and availability of inventory cards that are in the accounting department.
Step 5
When checking at the facility, you must draw up an inventory list of the fixed assets (form No. INV-1). Indicate in this document the quantity of the checked property, its technical condition. In the inventory, write the full name of the assets, purpose, numbers according to inventory cards, brief characteristics. In the event that the OS is leased, check the availability of all contracts.
Step 6
If during the inspection you found that some fixed asset is not suitable for further operation, and also cannot be restored, draw up a separate inventory, indicate in it the reasons that led to the disposal of the asset.
Step 7
Make a separate inventory for those assets that are temporarily not in your possession, for example, leased out.
Step 8
Each sheet of the inventory is signed by all members of the commission, as well as by the materially responsible person. At the end of the check, the chairman of the meeting sums up: calculates the cost, the number of serial numbers.
Step 9
It is possible that the inventory commission does not fit into the check in one day, in which case you must seal the object with a seal at the end of the working day, which should be with the chairman of the commission.
Step 10
After compiling the inventories, transfer all the data to the collation sheet, in which fill in only the information on those types of fixed assets for which you found discrepancies. This document must also be signed by all members of the commission and the materially responsible person.
Step 11
In the event that you made a mistake when entering any indicators, carefully cross out the incorrect information with one line, and write the correct option on top. Also, the correction must be signed by all members of the commission.
Step 12
After that, draw up a protocol in which you indicate all discrepancies with accounting data, the reason and the culprits. Also describe the measures taken in relation to the responsible persons.
