The inventory act is a document that is drawn up in the prescribed form by the inventory commission, and in which the actual balances of material assets, cash and their compliance with the records in the accounting registers are confirmed. Inventory acts can have a different form and content: a cash register act, an act of settlements with customers, an act of inventory of materials and goods.
Instructions
Step 1
When filling out the inventory act, write in the form the full name of the organization and department in which the check is carried out. Indicate the document number and code of your company. Then write the name of the document, for example, "Cash register statement", and the date of the check.
Step 2
Indicate in the inventory act of the commission members present and their positions, as well as the basis for the inspection (order, order, resolution). Then list the names of the checked values, indicate their actual presence in numbers and in words. Next, write the number of values in accordance with the entries in the accounting documents. In the appropriate columns, indicate the amount of surplus or shortage.
Step 3
If the actual presence of remnants of material assets does not coincide with the documentary, then the financially responsible person must explain the reasons for this situation on the second sheet of the inventory act, put the date and signature.
Step 4
The inventory act is drawn up in two copies. Sign it and give it for signature to all members of the commission, as well as to those responsible for the safety of valuables. Transfer one copy of the act to the accounting department, the second to the financially responsible person. If the inventory is carried out in connection with the change of financially responsible persons, then the act must be drawn up in triplicate. In this case, one copy of the act is transferred to the accounting department, the second - to the financially responsible person who handed over the values, the third - to the person who received the values.
Step 5
Remember that no erasures and blots are allowed in the inventory statement. Corrections are possible only with a reservation and signature of members of the commission and financially responsible persons. Please note that it is impossible to carry out an inventory with an incomplete composition of the inventory commission.
