During an inventory carried out in a company, discrepancies between the actual availability of any objects and accounting data may be identified. In this case, comparison sheets are filled out. If the matter concerns the company’s fixed assets or its intangible assets, then use a statement in the INV-18 form. We'll tell you how to fill it out correctly.
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When is it necessary to fill out INV-18 and INV-19
According to the law, the INV-18 form and/or the INV-19 form are drawn up for property, the inventory of which revealed deviations from accounting data. These documents are also called matching statements.
As a general rule, sample INV-18 or sample INV-19 reflect inventory results - that is, discrepancies between indicators according to accounting data and inventory data.
Therefore, in INV-18 and INV-19, the amounts of surpluses and shortages of inventory items are given in accordance with their assessment in accounting.
Moreover, to formalize inventory results, you can use unified registers - that is, which combine the indicators of inventory lists and forms INV-18 and INV-18.
Also see “Inventory of goods and materials”.
For valuables that do not belong to the organization, but are listed in the accounting records (those in safekeeping/rented/received for processing), separate INV-19 is made up.
In general, you can create a form either using technology or manually.
Features of the structure and drafting of the document
The matching statement, prepared according to the INV-18 form, is drawn up in 2 copies. The 1st is transferred to the accounting department, the 2nd is at the disposal of employees who are financially responsible for the inventory resources. Both copies must be signed by the accountant and the financially responsible person (MOL).
The statement compiled according to the INV-18 form records:
- name and main characteristics of the resource being inventoried;
- information about the lessor and the rental period;
- year of release or construction or acquisition of the corresponding resource;
- inventory, factory, passport (or registration) numbers of the asset being inventoried;
- surpluses or shortages recorded in relation to a particular resource.
All statements in the INV-18 form must be stored for 5 years.
For information about what storage periods can be set for documents used by a taxpayer in his work, read the material “What are the storage periods for documents according to the nomenclature of cases?”
How INV-18 and INV-19 are approved
The formation and completion of statements based on the results of the inventory are discussed in the Methodological Instructions of the Ministry of Finance of Russia for the inventory of property and financial obligations (order No. 49 dated June 13, 1995). Although this is not a new document, it has not lost its relevance provided that it does not contradict the Accounting Law No. 402-FZ.
But let’s say right away that there is no mandatory form of document documenting the results of the inventory.
The mentioned order of the Ministry of Finance stipulates:
• form of inventory matching sheet (Appendix No. 18);
• form of a comparison statement of the results of the inventory of fixed assets (Appendix No. 17).
However, by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, more recent examples of such statements were approved. Although they are unified, from 01/01/2013 these forms are not required for strict use:
• statement of results of inventory of fixed assets, intangible assets – form No. INV-18;
• statement of results of inventory inventory - form No. INV-19.
From our website you can find free INV-18 (OS) here, and free INV-19 (inventory and materials) here.
We also note that the Goskomstat resolution does not provide the procedure for filling out INV-18 and INV-19.
Our example of filling out INV-18 is given here, and an example of filling out INV-19 is here.
Also see “Inventory of goods and materials”.
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29.07.2018
Where can I download the document
You can download the INV-18 form in Word format on our portal.
In addition, you have at your disposal a completed sample document drawn up in the INV-18 form.
The inventory of real estate, which relates to fixed assets, has distinctive features. And ConsultantPlus experts talk about them in detail. Get free temporary access to the K+ system and go to the Ready Solution to find out all the details of this procedure.
Who fills it out?
The matching sheet is filled out on the basis of inventory data taken from inventory records, but only a certain circle of people can fill out this document.
First of all, accounting employees who are responsible for accounting and distribution of fixed assets of production have this right.
Persons responsible for the inventory assets of a given enterprise also have the right to fill out the matching statement.
In any case, the matching statement is drawn up in 2 copies.
Based on this document, fixed assets are written off, as well as shortages are identified and the market value of the missing components is charged to the perpetrators.
Also, based on the matching statement, you can receive surplus fixed assets at the market price.
The matching statement is signed either by the chief accountant or directly by the head of the enterprise.
The procedure for filling out the unified form INV-18
The form is unified and approved in the document flow, but nevertheless, it is not filled out in a strictly unified sample.
There is basic information that must be present in the matching statement.
Both copies of the statement are signed by the executive officer and the responsible employee.
Filling out begins with a header, which indicates the name of the organization, its legal status, as well as the OKUD code.
The next line indicates the basis for the inventory. Most often this is either an order or a directive from the manager. On the side you should enter the start and end dates of the inventory procedure.
Then the title of the document is written directly in the center: “Comparison sheet of the results of the inventory of fixed assets.” The serial number of the document and the date of its completion are also indicated here.
Below is written as of what date the comparison document was drawn up and in what structural unit.
There is also a list of responsible persons who controlled the availability and consumption, as well as the operation of these facilities, indicating their full name and position.
The rest of the document is filled out in the form of a table, where the following data is indicated in the columns:
- The serial number of an object that is included in the inventory list.
- Name and characteristics of the accounting object.
- Lessor and lease term, if the operating system is not owned by the enterprise.
- The year of release of the accounting object, as well as its construction or acquisition.
- Inventory number.
- Factory number.
- Passport number or other registration document.
- Amount of surplus (if any).
- The cost is excess.
- Amount of shortage.
- Shortage cost.
At the bottom of the table on each sheet, the accountant must sign the transcript. Just below is the inscription “I agree with the results” and the signature of the financially responsible person, also with a transcript.
Based on the matching document, the financially responsible person gives a written explanation if inconsistencies with the accounting data are detected.
If the culprit is not clear, then on the basis of this paper the head of the company must write off the shortfall as the company’s losses in order to exclude the missing property from accounting (for example, in the event of theft).
Download free form and sample in word and excel
Form of comparison sheet of OS inventory results INV-18 – download in word, excel.
Sample of filling out form INV-18 –
Technical description of a set of mineral fertilizers
It is a set of samples of mineral fertilizers widely used in agriculture. The set included:
- Ammonium dihydrogen orthophosphate – ammophos (250 g);
- Calcium dihydrogen orthophosphate – double superphosphate (250 g);
- Ammonium sulfate – ammonium sulfate (250 g);
- Potassium chloride – potash (250 g);
- Calcium nitrate – calcium nitrate (250 g);
- Calcium carbonate – agromel (125 g);
- Magnesium carbonate – magnesite (125 g);
- Carbonic acid diamide - urea (250 g);
- Sodium nitrate – sodium nitrate (250 g).
Most of the reagents included in the kit are hygroscopic; additional moisture-proof packaging is required during storage. The components of the mineral fertilizer set are supplied in the form of a dry granular substance in flat round plastic containers with a wide neck and screw caps.
All components of the mineral fertilizer set are produced in industrial conditions in compliance with GOST requirements and are approved for use in educational laboratories.
What is a comparison statement of the results of inventory of fixed assets
Form INV-18 was introduced into the document flow by Decree of the State Statistics Committee dated August 18, 1998 No. 88. Like any comparison document, the statement is built in the classical traditions of a tabular version, where the following information is entered:
- name and brief description of the object for which inconsistencies with the registration data were identified;
- if the object is leased - information about the lease period and the owner of the asset;
- year of acquisition or release of the asset;
- object registration details – inventory, factory, passport/registration numbers;
- surpluses or shortages recorded by inventory in quantity and amount.
When is Form INV-18 drawn up?
An audit of the availability of fixed assets, periodically carried out in the company, pursues the goals of monitoring the safety of funds and detecting excess, missing, unaccounted for units. An inventory is taken of all types of property owned by the company, as well as those not owned, but taken into account in it. For example: assets accepted for safekeeping under a concluded agreement, leased objects, etc.
If, based on the results of the audit, there are discrepancies between the availability of PF according to accounting and in fact, a comparison sheet of the results of the inventory of fixed assets is drawn up, which lists all objects with detected inconsistencies, qualifying as shortages or surpluses, indicating the quantity and cost for each item.
Results
When conducting an inventory of fixed assets and intangible assets, not only special forms of inventory lists are used, but also a separate form designed to reflect discrepancies between accounting and actual figures identified during the inventory process.
It has a unified form INV-18, used for both OS and intangible assets. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
