If, in the course of its activity, the enterprise is faced with a situation where the fact of delivery of the goods does not coincide with the date of receipt of funds, then it has a receivable. To determine its condition and size, an inventory of settlements with buyers, accountable persons and other debtors is carried out.
Instructions
Step 1
Establish by order of the enterprise the frequency of inventory of settlements with debtors. Approve this provision in the accounting policy on the basis of clause 5 of PBU 1/98. Form an inventory commission that will certify the results of the check.
Step 2
Check the availability of documents required for the inventory, and the correctness of their completion. All documents must be free of corrections and erasures, as well as be in the presence of genuine signatures of officials.
Step 3
Draw up acts of reconciliation of settlements with counterparties. Since there is no unified form for this document, the company independently develops its form and approves it in the accounting policy. The act must contain columns indicating the date and number of primary documents for the shipment of goods, the provision of services or the performance of work.
Step 4
Also indicate the name of the product, cost, VAT amount, payment amount and details of payment documents. Due to the fact that these documents will be used to calculate accounts receivable, they must be drawn up as of the reporting date. According to clause 73 of the VBUU, the company has the right to recognize its calculations as correct if the counterparty has not sent back a confirmed version of the reconciliation act within the prescribed period.
Step 5
Fill out the INV-22 form to start the inventory. The calculation results are summarized in the form INV-17 "Act of inventory of settlements with debtors". It should contain the amount of the balances of accounts receivable at the reporting date for each counterparty, summarizing the total. In the balance sheet, the amount owed is reflected in lines 230 and 240, depending on the timing of expected payments. If, during the inventory, discrepancies with accounting were found, then corrections are made in the reporting period when errors were identified.
