Sample of filling out an order for inventory 2021

Before any inventory, it is necessary to issue an order to conduct an inventory. This is the first document that must be completed before starting the procedure.

The order for an inventory of inventory items must indicate its reasons, the composition of the commission, the property subject to inspection, as well as its start and end dates. Members of the inventory commission must be listed by name and indicating their positions. Be sure to select the chairman of the commission. The document is approved by the head of the organization and signed by all members of the inventory commission.

You can develop the appearance of the order yourself, but it is easier to use a ready-made form. The unified form INV-22 “Order to conduct an inventory” is perfect . It was approved by Resolution of the State Statistics Committee of Russia No. 88 of August 18, 1998.

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What is the inventory procedure?

This is the name of the procedure for checking the quantitative and qualitative characteristics of an institution’s property and the state of its financial obligations on a set date, ensuring control over the safety of fixed assets.
This action is carried out by reconciling actual data with accounting registers, and in the process, a sample order for conducting the annual inventory of 2021 is drawn up. The following regulations regulate the conduct of a property inventory in an organization:

402-FZ “On Accounting” dated December 6, 2011;
Order of the Ministry of Finance No. 49 dated June 13, 1995, approving methodological guidelines for this procedure and regulating the procedure for its implementation.

The institution sets the timing of inventory control independently either in its accounting policies or by separate management orders. So, you will definitely need a sample order for inventory for 2021. As a general rule, the inventory is carried out annually, but not earlier than November 1 (regulations for fixed assets).

Inventory before annual reporting

Conducted in the 4th quarter. The start date is usually October 1st. The goal is to check the availability of the organization’s property and compare it with accounting data. All assets and liabilities are verified. To carry out this, a sample order for conducting the annual inventory 2021 is drawn up.

If the annual procedure is not carried out, the information in the financial statements will be unreliable. For this, a fine is imposed on both the organization and its officials (Article 120 of the Tax Code of the Russian Federation, Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

Be sure to check:

property;
cash;
obligations;
settlements with debtors;
reserves;
loan balances;
settlements with personnel.

IMPORTANT!
Conduct an inventory of fixed assets every 3 years, and library collections - once every 5 years.

Requirements for filling

According to GOST R 6.30-2003, the following requirements must be met when drawing up an order:

Maintain space between the edges of the page and the text.
The document must be on a white and high-quality sheet of paper 210x297.
The date of the document is written in the order in Arabic numerals, for example: 10/16/2010. or 2010.10.16. The state standard allows for a verbal-numeric method of formatting the date - October 16, 2010.
All details must be filled out.
Write all amounts in words and numbers.
All signatures present.
There must be a transcript of all signatures.
Seal.

If the order is issued on two or more pages, then such documents are subject to numbering.

How it goes

The procedure for conducting a property inventory takes place in four stages:

Preparation. During the preparatory stage, the organization develops a sample order for inventory before the annual report, for example, and also creates an inventory commission, sets the deadlines for the process and determines the OS objects that will be checked.
Direct verification activities. Members of the commission study the quantitative and qualitative properties of OS objects, check their actual condition and availability, and draw up an inventory.
The analytical stage, during which accounting data is compared with the results of the assessment process. If discrepancies are discovered by members of the commission, statements are drawn up and results are summed up.
Registration of the results of checking the availability and current condition of property. Accounting brings accounting data into conformity with the commission's reports, those responsible for the errors are identified, and a measure of responsibility is established.

Please note that during the procedure it is necessary to issue not only an order for inventory according to the new standards, but also other orders. We will also talk about them in the article.

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Why

A typical sample of filling out an order to conduct an inventory before the annual report

One of the main tasks of accounting and reporting is the formation of a reliable picture of the company’s activities and its financial status. In this regard, regardless of the type of organization and its tax regime, all firms are required to conduct an annual inventory before drawing up an annual report.

The procedure helps to verify the presence of material assets and financial obligations, determines the reliability of the information reflected in the accounting data. But like any other method of financial control, an inventory audit is accompanied by the preparation of the necessary documentation. What are the rules for filling out an inventory order before the annual report?

Let's look at the sample and the requirements for its design. The need to conduct an inventory as a means of internal control is determined by the Ministry of Finance of Russia. The following objects are subject to recalculation and comparison with data from accounting reports:

financial liabilities – loans, debts to banks.
property and financial assets of the organization - working capital, cash, material and production resources, etc.;

The audit must be carried out before drawing up the annual report.

To carry out the procedure, the following order is provided:

Actually, the procedure itself.
Drawing up reporting documentation based on the results of the inspection.
Determination of commission members.
Issuance of an order.
Drawing up an inventory of property according to accounting data.

The first and most important document, which is the start for the implementation of the procedure, is an order or instruction.

The sample order for conducting an inventory before the annual report is not much different from other orders or instructions drawn up for other reasons for inventory. As a rule, the unified INV-22 form is used, in which the reason for the inspection must be correctly indicated.

How to draw up an order to conduct an inspection

Before directly assessing an institution’s property, it is necessary to develop a sample order for an inventory of 2021. The manager’s order can be prepared either in any form on the organization’s own letterhead, or using the unified form INV-22 (Resolution of the State Statistics Committee of the Russian Federation No. 88 of August 18, 1998).

In the sample order for inventory 2021, it is necessary to include the details of the document, its name, number and date, information about verification activities, the reason for the assessment of property objects, indicate those values that will be subject to control, and set the deadlines for this process. The document also defines the composition of the commission with the name and job description of each member. One of the common questions is how to correctly indicate the reason for inventory in the order; an example for an annual audit could be: “the need to prepare annual financial statements.” For another case, you can write, for example, “control check”.

A sample order for inventory 2021 is signed by the head of the institution, and then information about it is entered into the INV-23 registration log.

Each employee must put next to his full name. and his/her signature confirming the fact of familiarization with the assessment order. Maximum responsibility for the control activities carried out lies with the chairman of this council.

Sample and blank form of INV-22 form

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It should immediately be noted that the owner of the property being revalued and the customer of the assessment may not coincide:

The check can also be assigned to one of the departments, for example, the archive, human resources department, warehouse, etc. Remember that without a completed INV-22, inventory cannot begin. Only after the corresponding order has been issued, the responsible commission proceeds to drawing up preliminary acts and inventories.

How to form a commission

The commission includes:

representatives of the organization's management;
accounting staff;
financially responsible persons.

If for any reason one of the members of the commission cannot perform his duties (illness, business trip), then an order is issued to make changes to the composition of the inventory commission. All other employees participating in the council must put their introductory signatures under the administrative document.

End of the event

After drawing up the final documentation based on the results of the inspection, a protocol on the work of the commission is formed and discrepancies are calculated in monetary terms. This indicator can confirm losses or savings in production. The cause of the shortage is improper storage, theft, or negligence of the person responsible for the valuables. Excesses (savings) on a large scale appear as a result of dishonest work by employees or fraudulent actions with primary documents or accounting programs.

Persons found guilty of discrepancies between facts and accounting data are subject to financial liability. They compensate for losses by reimbursing the required amounts from earnings in the amount in accordance with the provisions of the liability agreement and the contract. The manager has the right to demote the guilty party in position, and in case of theft on a large scale, dismiss from the enterprise under the relevant article of the Labor Code or transfer the case to law enforcement agencies.

How to submit inspection results

Upon completion of verification activities, the IC analyzes the information received and draws up an inventory (inventory act) based on it. The financially responsible persons must sign the acts, thereby confirming their presence and agreement with the results of the reconciliation process.

If during the audit, surpluses or shortages were identified that lead to discrepancies with accounting data, a matching statement is generated. For fixed assets, unified forms of final documentation will be recorded in the INV-1 inventory and the INV-18 statement.

After completing the process of analyzing the final information, a meeting of the inventory commission is held, at which the results of the assessment are recorded and possible options for correcting the detected violations are determined. After the meeting, a protocol and statement INV-26 are drawn up (Resolution of the Civil Code No. 26 of March 27, 2000), illustrating the absence (presence) of discrepancies and options for eliminating errors.

Documents drawn up at the meeting are sent to the head of the organization. Next, management reviews the initial materials of the assessment and makes decisions on the fact of control activities. The manager expresses his verdict by means of an order on the results of the reconciliation.

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Documents for download.

– a decision by the manager about all the steps that need to be taken regarding the event. At large enterprises, several copies of the form are allowed for different types of warehouse inventory. Most often, a large number of orders are created when it is necessary to conduct an audit of several premises within one company.
– required in 2 copies to record the total upon counting of products. The documents are kept by the employee being inspected and in the accounting department.
previously issued (INV-4 form) - filled out for items received for which there is no payment. For such positions there are special conditions for the transfer of ownership rights. The form classifies them into two categories: revenue not received due to delays and due to non-arrival of the payment date.
, which is kept by the employee responsible for savings (INV-5 form) - all inventories are taken into account. The receipt for the form indicates which items need to be capitalized or written off. Facts of disagreement with accounting data in the accounting department are recorded in the statement (form INV-19).
not arrived at the warehouse (INV-6) - appropriate for accounting for products that were not delivered due to long-term transportation, are delivered, they are declared with the appropriate notes during the inventory of goods in the warehouse; we will consider in more detail below how to correctly carry out such a check.