What is enterprise inventory? This is, first of all, control over the safety of the enterprise's property, control over the observance of financial discipline and the correctness of accounting. It is the timely identification of shortcomings by means of an inventory and subsequent correction of discrepancies between the data that contributes to the reliability of the information provided in the reports on the results of the enterprise's activities.
Instructions
Step 1
The purpose of the inventory is: - Revealing the presence of property at the enterprise in fact;
- Comparison of accounting data and the actual availability of property;
- Check in the accounting of the obligation to reflect all data.
Step 2
How to conduct an inventory in the enterprise and what you need to know. The head of the organization determines the conduct of an inventory. In addition, there are times when an inventory is required. These cases are provided for by the current legislation.
Step 3
The local normative act indicates the number of inventories carried out in the reporting year, the list of property, the dates of the inventory and other data.
Step 4
Inventory can be carried out both throughout the enterprise as a whole, and in its individual parts (divisions). Inventory is carried out by a specially assembled commission (inventory commission), which includes: accounting employees, representatives of the administration, financially responsible persons, persons responsible for maintaining accounting, representatives of independent audit organizations, etc.
Step 5
The inventory should be reflected in the accounting and reporting of the corresponding month.
Step 6
You should know that just counting all the property is not yet the purpose of the inventory, in addition, during this check, it is required to document the facts of the presence of this or that property, its condition and assessment at the time of the inventory. At the same time, during the inventory, lists of those objects are prepared that require repair or write-off as obsolete or unused.
Step 7
So, conditionally, the inventory process can be divided into the following stages: - preparation;
- full verification and counting of property and documentary evidence of expenses and obligations for it;
- making appropriate decisions based on the results of the audit and reflecting them in accounting.
