How to conduct an inventory at the enterprise

What is enterprise inventory? This is, first of all, control over the safety of the property of the enterprise, control over compliance with financial discipline and the correctness of bookkeeping. It is the timely identification of deficiencies through inventory and subsequent correction in the discrepancies between the data contributes to the reliability of the information provided in the reports on the results of the enterprise.

Instruction manual

1

The purpose of the inventory is: - Identification of the presence of property in the enterprise upon;

- Comparison of accounting data and the actual availability of property;

- Verification of accounting obligations for the reflection of all data.

2

How to take an inventory at the enterprise and what you should know. The head of the organization decides to take an inventory by his order. In addition, there are cases when an inventory is required. These cases are provided by applicable law.

3

The local regulatory act indicates the number of inventories carried out in the reporting year, a list of property, dates of the inventory, and other data.

4

Inventory can be carried out both as a whole throughout the enterprise, and in its individual parts (divisions). Inventory is carried out by a specially assembled commission (inventory commission), which includes: accounting staff, administration representatives, financially responsible persons, persons responsible for maintaining accounting, representatives of independent organizations involved in auditing, etc.

5

The inventory should be reflected in the accounting and reporting of the corresponding month.

6

You should be aware that simply counting all the property is not yet the purpose of the inventory, in addition to this verification requires documented evidence of the existence of a 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 decommissioning as obsolete or unused.

7

So, conditionally the inventory process can be divided into the following stages: - preparation;

- full verification and calculation of property and documentary evidence of expenses and obligations on it;

- adoption of appropriate decisions based on the results of the audit and their reflection in accounting.