An example of an inventory list of fixed assets. Features of conducting an inventory of fixed assets

Inventory of fixed assets is one of the most important points in the work of the corresponding company. It is necessary to check the actual presence of assets and document everything. But this is not the only responsibility. It is important to monitor the condition of each object and to ensure that the assessment is as objective as possible. Without experience and professional skills, it will be difficult to cope with the task.

When gemstones go into equipment and tools, they are inspected at the same time as the main object itself.

A separate inventory is compiled of the funds that were leased. Copies of inventories are provided to the owners of such objects.

It is necessary to have information about when fixed assets are deregistered or from direct operation, and about the time when the procedure itself began and ended. In case of movement of fixed assets during inventory, it is impossible to do without document numbering. If the commission discovers objects that were not previously mentioned, then appropriate amendments are made.

Carrying out an inventory: rules

It is not necessary to organize an inventory every year. A situation is allowed when it is resorted to only once every three years. for approval by the inventory commission, it is filled out using form INV-22.

The optimal composition of the commission for this procedure is the company management, fixed assets specialists together with accountants. The event will be considered completed only if all members of the commission are present. It is unacceptable to carry out the procedure when only one person is present. In INV-22 it is necessary to register not only the composition of the commission, but also the terms, reasons, and objects.

Members of the commission must receive current OS documents before the procedure begins. A note is made on the documents that the condition of the facilities is being studied before the event. Persons with financial responsibility must separately confirm the compliance of all documents with legal requirements.

The commission checks not only the accounting papers for the operating system, but also documents such as:

1. For natural resource objects owned by the company.
2. Registers in the field of analytical accounting.
3. Technical data sheets and other similar documentation.
4. Information confirming the buildings.

The inventory itself is drawn up using the INV-1 form. The document must contain data relating to:

• main indicators of the object
• inventory numbers
• appointments
• OS names

The power and serial number according to the registration certificate must be indicated for vehicles.

How do they work with group accounting?

If many objects of the same type are used, then it is easier to use special computer programs to carry out so-called group accounting. For the entire group or part of it, you can design, representing:

1. Moving within the company.
2. Commissioning.
3. Admission.

But the very possibility of group accounting is available only when working with similar objects with a total cost of up to 40 thousand rubles. Another prerequisite for using this system is the calculation of depreciation in full when the OS is put into operation. The main thing is that the cost of all objects is the same.

When received in different batches, property acquires different values. Therefore, accountants and other similar specialists do not have the opportunity to carry out operations in a group with the movement of fixed assets, which have a single cost. Each individual batch requires a separate accounting card.

Group accounting is unacceptable when working with objects that change their value during operation. Especially if it is planned to carry out modernization, reconstruction, or completion.

A matching statement is a type of document that is required when deviations from the information available in accounting are detected. Another matching statement is needed for fixed assets that are reflected in the accounting, although they do not currently belong to the company.

Usually these are carried out in several stages and on a specific date. It is assumed that actual data is reconciled with the information presented in the financial statements.

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Our inventory is filled out annually without fail by department and warehouse. And the same applies to the dismissal of an employee. who is financially responsible for the values.

Answer

To reflect data on the inventory of fixed assets, a unified inventory form INV-1 is used, which consistently shows all identified fixed assets and their quantity. The inventory allows you to compare accounting and actual data in order to obtain information about discrepancies.

The inventory is filled out during the inspection of fixed assets by members of an inventory-type commission appointed by the director through approval. Members of the commission familiarize themselves with the order, carry out preparatory work for the inspection of the specified property, and prepare inventory lists for filling out. For each type of property or liability, its own standard form of inventory list or act is used. For fixed assets, the INV-1 form is used.

Inventories can be prepared by members of the inventory commission themselves, or inventories can be issued by an accountant. If a company uses a special accounting-type program to record performance indicators, then some information regarding the name and accounting data may be pre-filled in the inventory. In this case, the commission members will only have to enter the actual data.

We offer a download of a sample of filling out an inventory list of fixed assets, as well as the INV-1 inventory form at the bottom of the article.

Sample of filling out INV-1

On the first page of the inventory list, you should note general information about the owner of the property in respect of which the inspection is being carried out - the name of the company, division, OKPO, activity code. The details of the administrative document on the basis of which the inspection of the main objects is carried out are also indicated. From the order, the timing of the inventory is rewritten in the form of a start and end date.

The inventory is assigned a number and a date of completion.

The first page of the INV-1 form also indicates information about the objects being inspected and their location.

In addition to the above, this page includes a receipt of responsible persons, in which each person materially responsible for the safety of fixed assets subject to inventory puts his signature, thereby confirming the readiness of the property entrusted to them for inspection.

The next page includes a tabular section to display inventory results. It is filled out during the inspection by members of the inventory commission. For each identified OS object, a separate line is filled in indicating the name of the object, quantitative and total indicators. The actual data is entered by the commission members in columns 10 and 11, the accounting data is filled in by the accountant in columns 12 and 13.

Depending on the number of fixed assets for which the INV-1 inventory is filled out, as many pages with a table are drawn up as required. At the end of each page, the number of completed lines and actual data are summarized. Based on the results of the inventory as a whole, the results are also summarized at the bottom of the form in capital form.

The completed inventory form INV-1 is signed by each member of the inventory commission. After this, responsible persons who cannot be included in the commission, but are required to be present during this process, are familiarized with the document. Each MOL is required to sign as a sign of agreement with the information provided.

How many copies

Two copies - for your own fixed assets.

One copy is transferred to the accounting department for drawing up a matching statement, and the second to the financially responsible person.

Three copies - for leased fixed assets. They are drawn up separately for each lessor, indicating the rental period. One copy is transferred to the accounting department for drawing up a matching statement, the second is to the financially responsible person, and the third is sent to the lessor.

Who fills it out

Inventory commission

Who signs

Chairman and members of the commission

Employees responsible for the safety of fixed assets

How to fill out

When is it issued?

When conducting an inventory of fixed assets during inventory (including leased assets).

For fixed assets that are unsuitable for use and cannot be restored, a separate inventory is drawn up, indicating the time of commissioning and the reasons that led these objects to unsuitability (damage, complete wear and tear, etc.).

Form INV-1 is not used when inventorying fixed assets under repair. In this case, an act is drawn up according to form INV-10.

Based on what documents

Inventory order

Why do you need accounting?

Reflects the actual availability of fixed assets on a certain date.

If there is a discrepancy between the accounting data and the results of the inventory list based on the INV-1 form, a reconciliation statement is drawn up in the INV-18 form. After that, the surplus identified during the inventory is taken into account at market value. And shortages are written off or withheld from the guilty parties.

During the inventory process, certain documents must be filled out. One of them is the inventory list form INV-1 - this is a form that must be filled out when conducting an inventory of fixed assets.

In this article we will figure out how to correctly fill out the INV-1 inventory, what information to write in each line and column of the form. In addition, below you can download a blank form of the INV-1 form, as well as a completed sample inventory of fixed assets.

When making an inventory of intangible assets, an inventory is filled out in form INV-1a, a sample and form of which can be downloaded from. When taking inventory, inventory items are filled in. Information about shipped but not paid for goods and materials is entered into the act form INV-4, a sample of which can be downloaded.

This inventory is filled out at the stage of recalculation and verification of fixed assets; information about all objects available to the enterprise and their condition is entered into the INV-1 form.

Before conducting an inventory, all documents on fixed assets must be submitted to the accounting department, all objects must be accounted for and capitalized. Persons responsible for the safety of fixed assets must sign the inventory list as a sign that everything is in order and everything has been taken into account.

Algorithm for filling out the inventory list INV-1

How to fill out the inventory? The INV-1 form has three pages; let’s take a closer look at filling out each one.

Page 1 – title page.

The following information is included here:

• Name of the organization and structural unit;
• The basis for conducting an inventory is an order in the INV-22 form, indicating its date and number ();
• The start and end dates of the inventory are taken from the order;
• Date and inventory number INV-1;
• It is indicated which objects are subject to inspection, whose ownership they are and the address of their location;
• In relation to fixed assets leased, the name of the owner of these objects is indicated in the “lessor” field;
• Signatures of responsible persons.

The inspection is carried out by a specially created commission, which is approved by order INV-22. The commission checks the actual condition of the objects and enters data about them into the table located on the second page of the INV-1 inventory form.

The following columns are filled in in the table:

• Serial number of the record;
• Name and main characteristics of the object;
• Number and date of the transfer and acceptance certificate on the basis of which the object was accepted for accounting;
• Year of issue;
• Numbers – inventory, factory, passports;
• Actual availability indicating quantity and cost;

A separate table row is filled in for each object.

Based on the results of the completed table of the INV-1 form, the final data on the quantity and total cost of all fixed assets according to actual and accounting data are calculated.

Below the table, the number of serial numbers, units of objects and their total cost according to actual data is written down in words.

On the third page, all members of the inventory commission put their signatures as a sign of confirmation that all objects have been checked and their data is entered into the table.

Inventory list of fixed assets(Form No. INV-1) - used to prepare inventory data of fixed assets (buildings, structures, transmission devices of machines and equipment, vehicles, tools, computer equipment, production and household equipment, etc.).

The inventory list is drawn up in two copies and signed by the responsible persons of the commission separately for each place of storage of valuables and by the person responsible for the safety of fixed assets. One copy is transferred to the accounting department for drawing up a matching statement, and the second remains with the financially responsible person(s).

Download a sample form form No. INV-1 in Word and Excel format:

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.

The inventory list according to form N INV-1 is printed with loose-leaf sheets according to the model of the 2nd page of the form, the number of which is determined by the customer of the forms.

When automated processing of data for recording inventory results, Form N INV-1 is issued to the commission on paper or computer storage devices with completed columns 1 to 9.

In the inventory, the responsible person of the commission fills out column 10 regarding 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).

Column 9 “Passport number” is filled in for fixed assets containing precious metals and stones.

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.

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