Filling out the inventory inventory 1. Inventory inventory of fixed assets (form and sample filling)

The inventory list form INV-1 is filled out by members of the inventory commission during the inspection of fixed assets.

As an example, we filled out an inventory using the INV-1 form; the completed sample can be downloaded from the link at the bottom of the article.

This procedure is carried out at a certain frequency established by the enterprise, for example, once a year. In addition, an inventory can be carried out when there is a change in the materially responsible person.

To carry out the inventory, a commission is formed, the composition of which is approved by order of the manager. The commission must have a chairman and a secretary. The full names and positions of all commission members must be indicated in the INV-1 form when filling out.

Before you start checking fixed assets, you need to make sure that all existing objects are taken into account, all documents are transferred to the accounting department, and the accounting department has completed all the necessary entries for the write-off and capitalization of new objects.

For other types of property, other inventory forms are filled out: for fixed assets - , for inventory items - .

Sample filling

The inventory form has a title page on which the name of the enterprise or structural unit in which the inspection is being carried out is written.

Below is the number and date of the manager’s order approving the inventory procedure. The start and end date of the inventory is also written, according to the order of the manager. A sample order for an inventory can be downloaded from.

The inventory itself is also assigned a number and the date of completion.

Below the heading, you should indicate which objects are subject to inspection, whose ownership they are, their location (address), as well as the lessor, if an inventory of leased objects is being carried out.

In the “Receipt” subsection, all financially responsible persons put their signatures as a sign that all documents have been transferred to the accounting department and all objects have been accounted for and are in their proper places.

The table in the INV-1 form provides a list of all available fixed assets. For each object you need to specify:

• Its name, brief description;
• The document on the basis of which it was accepted for accounting (Acceptance Certificate of OS);
• Year of issue;
• Inventory, serial number and object passport number, if available;
• The actual availability and cost of existing fixed assets;
• Quantity according to accounting data and corresponding cost.

The table must include all fixed assets. Based on the results of the completed table, the total number of objects and the cost are calculated based on actual data and accounting data.

Fill out as many sheets of the table as needed. The results are summarized for each sheet and for the inventory as a whole. At the end of the inventory list, the number of serial numbers of fixed assets, the total number of units and the actual amount is written in words.

The completed inventory form INV-1 is signed by each member of the inventory commission, as well as by persons responsible for the safety of fixed assets.

A sample form of an inventory list of fixed assets can be downloaded from the link:

Instructions for filling out the asset inventory form
(Unified form No. INV-1)

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 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).

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.

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.

Download other forms on our website:

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 timing, 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

Both owned by the enterprise, and presented for temporary storage or rented. It is filled out when there is a need to balance a planned (for example, annual) or unscheduled (before the sale of a representative office) balance.

FILES

Under the table of the form there must be signatures of members of the commission and those persons who bear financial responsibility in the enterprise. Without this, the commission is not authorized to verify and the form may be considered invalid.

Such an inventory list does not cover fixed assets that are in transit, as well as intangible fixed assets (passed according to the INV-1a form).

Filling out the fields of the INV-1 form

Since INV-1 is used both for enterprise property and for rented assets, we have separated these purposes, not wanting to lead to confusion.

When inspecting an enterprise that uses two types of fixed assets (fixed assets), two separate reports should be filled out.

Option A. OS owned by the company

When entering data into INV-1, you can focus on the inventory list of inventory items (form), from where most of the fields are transferred.

Like other inventory accounting documents, it is printed in 2 copies.

In this version, columns 3-5 are filled with dashes. Items that do not have a passport or serial number are also noted. Less often than not, the year of manufacture is not filled in, but this situation is also possible, especially for a working tool that was not previously registered. If the working equipment was completed (for example, an installation with a tower crane), a description of the equipment should be indicated in the second column.

— INV-1 for tools and equipment owned by the store.

Option B. OS leased from another company

Unlike other accounting documents, it is printed in 3 copies:

• for the person in charge,
• for accounting department preparing general reporting,
• for the lessor who provided the fixed assets.

Data on the last legal entity must be entered into the form, in the line after the location of the OS.

As can be seen from the form, in columns 3-5 you can enter data on rental and leasing agreements.

— INV-1 for an enterprise with leased property.

General points

In all cases, the header of the document, where data on the inventory order is entered, is required to be filled out.

— but “type of operation” can be left empty.

INV-1 allows you to enter more than 22 positions. To do this, you just need to print the required number of copies of page No. 2. Please note that the total values ​​are calculated both for the current page and for the document as a whole.