What documents should be used to document the inventory? Should these forms be unified, or can they be developed independently? What requirements must be met? We will answer all these questions in this article, and also provide a list of unified forms intended for registration of inventory activities.

Documentation of inventory

All assets and liabilities of the company are subject to inventory; it is carried out to find out whether the actual availability of objects in the enterprise corresponds to what is indicated in the accounting registers. In some cases, inventory is required: when changing the financially responsible person, before drawing up the annual balance sheet, during reorganization, liquidation, etc. (clause 22 of the order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

The inventory must be documented. For this purpose, appropriate orders, inventory acts, inventories of inventory items, matching sheets, various certificates, and accounting journals are drawn up. All documents on inventory results are drawn up in at least two copies. The commission should check the availability of property only in the presence of materially responsible persons.

The organization can use both unified forms of the listed documents approved by the State Statistics Committee (Goskomstat Resolution No. 88 dated August 18, 1998; No. 26 dated March 27, 2000), and inventory forms developed in-house.

All used forms of “primary” inventory statements are approved by the head of the company and are drawn up as an appendix to the accounting policy. When preparing your own forms of inventory documents, you must comply with the requirements of paragraph 2 of Art. 9 of the law of December 6, 2011, according to which the primary form must contain the following mandatory details:

• name (“Act of inventory of inventory assets”, “Inventory list of fixed assets”, etc.),
• Date of preparation,
• the name of the organization that compiled the document,
• the content of the business operation and reflection of units of measurement, quantity and value, in this case this refers to inventory objects,
• positions of responsible persons and their signatures with transcripts.

You can take the unified forms of the inventory act and other documents as a basis, changing the existing lines in them, or adding new ones, but all of the above details of the “primary” inventory must be present.

Inventory act and other documents

First, the head of the organization issues an order to conduct an inventory, in which he appoints an inventory commission consisting of employees. The order can be drawn up using the unified form INV-22.

When conducting an inventory of fixed assets, its results are documented in the document “Inventory list of fixed assets” according to the INV-1 form. An inventory is compiled for each OS storage location, separately for own and leased property. A copy of the inventory form for leased fixed assets is transferred to the lessor.

Inventory inventories are also provided for intangible assets (INV-1a), goods and materials (INV-3), for precious metals as part of various devices (INV-8a), for securities and BSO (INV-16).

In the form of an act, an inventory of cash (INV-15), inventory items (INV-4, INV-6), settlements with debtors and creditors (INV-17), deferred expenses (INV-11), etc. is drawn up.

Acts on the inventory (a sample is given below) and inventories are signed by all members of the commission, in addition, persons bearing financial responsibility must also sign the inventories. The absence of signatures in documents may lead to the results of the inventory being considered unreliable.

The inventory act, a sample of which is given, is drawn up in the INV-1 form for fixed assets.

If during the inventory a discrepancy is discovered between accounting data and the actual presence of fixed assets or intangible assets, it is necessary to draw up a matching statement (form INV-18). It indicates the identified surpluses or shortages. The commission requests explanations from financially responsible persons about the discrepancies obtained during the inventory, and makes a decision to write off the shortage as the company's costs, or to recover from the guilty persons. Surpluses are accounted for at current market prices.

Based on the results of inventory activities, a Statement of Results is compiled (Form INV-26), which reflects the identified surpluses and shortages broken down by accounting accounts. The statement is signed by the manager, chief accountant and chairman of the inventory commission.

Inventory report sample:

Inventory table (unified forms)

The table below lists all unified forms approved by Goskomstat resolutions dated August 18, 1998 No. 88 and March 27, 2000 No. 26.

Primary documents for recording inventory results are used to verify the completeness and accuracy of accounting during a full or partial inventory of the property and financial assets of an enterprise. Based on these documents, the inventory commission determines to what extent the content of accounting data and primary documents corresponds to the actual value of the property.

An album of unified forms of primary accounting documentation was developed by NIPIstatinform of the Goskomstat of Russia on the basis of Decree of the Government of the Russian Federation dated July 8, 1997 No. 835. The forms of primary accounting documentation were agreed upon with the Ministry of Finance of Russia, the Ministry of Economy of Russia, the Central Bank of the Russian Federation and approved by the Decree of the Goskomstat of Russia dated August 18, 1998 city ​​No. 88.

Maintaining primary accounting according to unified forms of primary accounting documentation applies to legal entities of all organizational, legal forms and forms of ownership operating in sectors of the economy.

List of forms of primary accounting documentation (as amended by Resolution of the State Statistics Committee of the Russian Federation dated March 27, 2000 No. 26)

In accordance with the Methodological Instructions for Inventory, the inventory is carried out in several stages. At each stage, relevant primary documents are drawn up. In this case, an order to carry out an inventory is first issued (Form N INV-22), which is registered in the journal for monitoring the implementation of orders to carry out an inventory (Form N INV-23). Then inventory records or acts are filled out, which contain information about the actual availability of property and the reality of recorded financial obligations (forms N INV-1, INV-1a, INV-2, INV-3, etc.). The next step in the inventory process is to compare the results identified during the audit with the data reflected in the accounting accounts. At the same time, to reflect the results of the inventory of fixed assets, intangible assets, inventories, finished products and other material assets, matching statements are compiled (forms N INV-18, INV-19). To record the results of the inventory of unfinished repairs of fixed assets, future expenses, the availability of funds, securities and forms of strict reporting documents, unified registers can be used, which combine the indicators of inventory lists (acts) and matching statements (forms N INV-10, INV- 11, INV-15, INV-16). Upon completion of the inventory, control checks of its correctness can be carried out. The results of such checks are formalized in an act (Form N INV-24) and are recorded in the logbook of control checks of the correctness of the inventory (Form N INV-25). At the last stage, the results of inventories carried out in the reporting year are summarized in the statement of results identified by the inventory (form N INV-26).

Inventory list- a document reflecting data on the actual availability of inventory (inventories, finished products, goods, other supplies, etc.) in storage locations and at all stages of their movement in the organization. The inventory was approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

This form of inventory is formed based on the results of an inventory of inventory items in the organization’s storage areas (reported to materially responsible persons) to ensure that the actual availability of assets matches the accounting data. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons. Relevant reports are drawn up for unusable or damaged materials and finished products identified during inventory.

It is used for registration of inventory data of fixed assets (buildings, structures, transfer devices of machines and equipment, vehicles, tools, computer equipment, production and household equipment, etc.). The names of the objects being inventoried, their quantity and price are shown in inventory lists or acts (at least in two copies, signed by all members of the commission and financially responsible persons) according to the nomenclature and in the units of measurement used in accounting. Financially responsible persons confirm on each inventory that they have no claims against the commission and that the verified values ​​have been accepted by them for storage

One copy is transferred to the accounting department for drawing up a matching statement, and the second remains with the financially responsible person(s). Before the inventory begins, a receipt is taken from each person or group of persons responsible for the safety of valuables. The receipt is included in the header portion of the form. In the inventory, the responsible person of the commission fills out the column about the actual availability of objects. When identifying objects that are not reflected in accounting, as well as objects for which there is no data characterizing them, the responsible persons of the commission must include the missing information and technical indicators for these objects in the inventory list. By decision of the inventory commission, these objects must be capitalized. In this case, their initial cost is determined taking into account market prices, and the amount of depreciation is determined according to the technical condition of the objects with the mandatory execution of relevant acts. Inventories are compiled separately for groups of fixed assets (production and non-production purposes). For fixed assets accepted for lease, an inventory is drawn up in triplicate separately for each lessor, indicating the lease term. One copy of the inventory list is sent to the lessor.

In case of detection of damage, breakage and scrap of inventory items, the inventory commission draws up an act in which they indicate the nature, extent, reasons for the damage and the persons responsible for it, and, together with a written explanation, submit it to the financially responsible persons for consideration.

Completed inventory records are submitted to the accounting department, where they are checked and the actual availability of funds is compared with accounting data. The comparison results are recorded in the comparison sheet. It indicates the actual availability of funds according to inventory data, the availability of funds according to accounting data and the results of comparison - surplus or shortage.

Carrying out a full or partial inventory of inventory items (TMV), the commission identifies a group of goods, materials and products that have already been shipped to the buyer, but have not yet been paid for. During the inspection, an inventory report INV-4 is drawn up.

The inventory assets of the enterprise include: finished products, raw materials, goods, surplus production, while the INV-3 inventory form is filled out and goods shipped by the customer for which payment has not yet been made are not taken into account. A separate INV-4 act is filled out for this group of goods. If goods are accepted for storage, then the basic information is reflected in. All inventory items that are on the route are reflected by the inventory commission.

If goods and materials have already been shipped, but not paid, or payment has not been received on time, then the INV-4 act is filled out. All other documents are also filled out by the inventory commission, which is approved by a special order for conducting scheduled (unscheduled) inventories. There will be 2 forms in total: one is given to the accounting department, the other is sent to the financially responsible person.

Inventory report of inventory items (INV-4 form) - example of filling out

When filling out the form, there are some features, for example, the form is filled out on both sides. The front side contains a header and is filled out as an INV-3 inventory form.

The form is marked with a serial number and date of completion. This is followed by columns that include data on all shipped materials, goods and products. One position is 1 group, which has 16 columns.

1 - order number;

2, 3 – name and OKPO of the customer of the services, buyer, person to whom the goods were shipped;

4, 5 – name of goods and materials, item and item number of goods and materials;

6, 7 – name and OKI of the unit of measurement;

8 – day, month, year of shipment;

9 – 13 – columns are filled in on the basis of available shipping documents, this can be a goods transport document, a consignment note, invoices and other settlement and payment documents, etc. The name of the document and its number and date of issue are entered in a separate column. The quantity of goods, weight and amount are also indicated.

14, 15 – columns are filled in according to accounting data – quantity of goods or products shipped, total amount.

16 – in the note of the act for all goods shipped but not paid for, the buyer’s data is entered.

All inventory items in the table are filled in in a separate line, after which the totals for columns 12-15 are displayed. Then discrepancies are identified. Be sure to write down in words at the bottom of the act the amount of goods shipped but not paid for.

Members of the commission sign and submit the form to the accounting department

Blank form No. INV-3. Inventory list of inventory items

It is used to reflect data on the actual availability of inventory (inventories, finished products, goods, other inventories, etc.) in storage locations and at all stages of their movement in the organization. The inventory list is drawn up in two copies and signed by the responsible persons of the commission on the basis of recalculation, weighing, re-measuring of inventory items separately for each location and the financially responsible person or group of persons in whose custody the assets are located.

One copy is transferred to the accounting department for drawing up a matching statement, the second remains with the financially responsible person(s).

Before the inventory begins, a receipt is taken from each financially responsible person or group of persons, which is included in the header part of the form.

Relevant reports are drawn up for unusable or damaged materials and finished products identified during inventory.

When automated processing of data for recording inventory results, form N INV-3 is issued to the commission on paper or computer media with filled-in columns 1 to 9. In the inventory, the responsible persons of the commission fill out column 10 about the actual availability of inventory in quantitative terms. Column 9 “Passport number” is filled in for material assets containing precious metals and stones.

If material assets are identified that are not reflected in accounting, the commission must include them in the inventory list.

Unified form INV-3is intended for registration of inventory results of inventory items. We suggest that you familiarize yourself with an example of filling unified form INV-3, and we will also tell you who is required to use it by law.

Purpose of the unified form INV-3

The INV-3 form is used by Russian economic entities as a tool for recording the results of an inventory - a procedure during which the actual presence in the established places of their storage of any resources owned or disposed of by a specific entity (inventory, stocks, documents and etc.).

For more information about the inventory inventory procedure, read the article “Inventory of inventories” .

The unified form INV-3 is drawn up in 2 copies. It must be signed by employees who are members of the inventory commission. The data to be entered into the form under consideration is determined based on the results of recalculation, weighing procedures, and measurement of certain resources for each designated storage location. It is also necessary to fill out a separate form for each materially responsible person (MRP) or group of such persons who are responsible for the safety of valuables.

The first copy of the INV-3 form must be sent to the accounting department, the second remains at the disposal of the MOL.

You can download the INV-3 form on our website:

A sample of filling out the INV-3 form is also available to you on our website.

Who should use the INV-3 form

Form INV-3 was approved as a unified document (to be used by all legal entities, regardless of their organizational and legal form and the type of economic activity they carry out) by Resolution of the State Statistics Committee of the Russian Federation No. 88, adopted on August 18, 1998.

However, since 01/01/2013, the right to use your own forms for recording inventory results has been legislated (information of the Ministry of Finance of the Russian Federation No. PZ-10/2012). An exception is established for those organizations for which the legislator directly prescribes the use of unified documents. That is, for budgetary structures (clause 1.1 of the order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49).

At the same time, many commercial entities prefer not to abandon the use of the INV-3 form - due to business custom, and also because its structure is convenient and familiar.

Read about the rules governing the use of unified forms of documents in the material