- - order
- - Inventory List
- - an inventory
- - material assets
Start with the preparation of the property that you want to inventory, andalso with the preparation of documentation required for the inventory.For such documentation include: an inventory (or a summary of a particular group of values), and credit and debit documents that show operations performed with these values.Then, create a list of employees who will be part of the inventory commission.Normally, the head of the inventory commission appointed director of the company.To conduct an in
ventory drawn up an order for the company, which shall include: the date of the beginning date of the conversion, and the responsible persons.
Central Produce the actual property, which, according to the order, falls under inventory .At the time of inventory stop all credit and debit transactions with inventory assets of the enterprise.Each nomenclature units material assets in the inventory, inventory number is assigned.Then, each material assets under its number is entered in the inventory.Data on the actual availability of material assets, according to their inventory numbers are entered in the first column of the Act inventory.
Compare data on the actual recalculation of material assets, according to their inventory numbers, with the data indicated in accounting documents.If any discrepancies in the data conversion is necessary in the Act inventory display the amount of excess or shortage of the amount of assets of the enterprise.
Display document the results of the inventory.To do this, fill in a complete inventory.Then reassure Inventory act signed by all members of the inventory commission, as well as the signatures of materially responsible persons.As a result of completion of the inventory, in case of deficiencies, they are collected from the financially responsible persons.In case of excess material assets, made their posting on the balance sheet.