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When an inventory is made

This activity can beinitiative of the employer, and without fail. It must be done when: - the materially responsible person changes, - the property is leased out, it is bought out or sold, - annual financial statements are prepared (in this case it is allowed to conduct an inventory every 3 years) - facts of abuse and theft were revealed - the natural disaster has happened - the enterprise is liquidated or its reorganization takes place. A mandatory inventory should be conducted in some other cases provided for by law, for example, when, in accordance with Art. 561 of the Civil Code of the Russian Federation, the enterprise changes the owner. The annual inventory should be conducted by enterprises using a simplified taxation system, and those that pay UTII. The order and timing of the mandatory inventory should be reflected in the accounting policy. The schedule of carrying out an inventory with an indication of its timing and a list of property and liabilities that should be checked is formalized in the form of an attachment to the order on the accounting policy of the enterprise. On it, on the orders of the head, a permanent inventory commission should be created.

Inventory procedure

Inventory should be conducted in severalstages. On the first, the preparatory, it is necessary to prepare an appropriate order, notify the materially responsible persons of the timing of its conduct and collect from them receipts that by the beginning of the inventory they will transfer all the necessary documents to the accounting department, all newly arrived material values ​​and all the retired will receive benefits. is to fill in the inventories and reconcile the actual state of the described property and liabilities with the accounting data. At this stage, the presence and participation in the commission of materially responsible persons is mandatory. The third stage is to analyze and compare the actual data with the accounting data based on the primary accounting records. As a rule, at this stage, discrepancies will be identified, which must be formalized in a single statement with the reasons for the occurrence of such discrepancies. The commission in this case, it is necessary to develop proposals for changing the accounting data on the results of the inventory. In the conclusion, based on the inventory, it is necessary to make changes to the accounting records and to the accounting registers.