How to issue an inventory act
Video: How to Calculate Inventory Turnover 2024, July
The inventory act is a document that is drawn up in the prescribed form by the inventory commission, and which confirms the actual balances of tangible assets, cash and their compliance with the entries in the accounting registers. Inventory acts can have different forms and contents: an act of inventory of a cash register, an act of settlements with customers, an act of inventory of materials and goods.
Instruction manual
1
When filling out the inventory act, write in the form the full name of the organization and unit in which the audit is carried out. Indicate the document number and code of your company. Then write the name of the document, for example, "Cash inventory act", and the date of the audit.
2
Indicate in the act of inventorying the members of the commission present and their positions, as well as the basis for the audit (order, order, resolution). Then list the names of the checked values, indicate their actual availability in numbers and 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.
3
If the actual presence of material assets balances does not coincide with the documented ones, then the materially responsible person needs to explain the reasons for such a situation on the second sheet of the inventory act, put the date and signature.
4
The inventory act is prepared in duplicate. Sign it and sign it to all members of the commission, as well as to those responsible for the preservation of values. Pass 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 materially responsible person who handed over the values, the third to the person who received the values.
5
Remember that in the act of inventory no cleanups and blots are allowed. Corrections are possible only with the reservation and signature of the commission members and financially responsible persons. Note that it is not possible to carry out an inventory with an incomplete composition of the inventory commission.
