Annual inventory: algorithm of actions. We conduct an annual inventory On what date the inventory is carried out

Prior to the preparation of annual accounts, an inventory is required. Any deviations found during the inventory process require reflection in tax and accounting records.

Grounds for conducting an annual inventory

The inventory requirements are as follows: normative documents:

• Federal Law No. 402-FZ of December 6, 2011 “On Accounting” (as amended on May 23, 2016);
• Order of the Ministry of Finance of the Russian Federation No. 49 dated 06/13/1995 "On Approval of the Guidelines for the Inventory of Property and Financial Liabilities" (as amended on 11/08/2010);
• Order of the Ministry of Finance of the Russian Federation No. 34n dated July 29, 1998 “On Approval of the Regulations for Maintaining accounting and financial statements in Russian Federation"(Edition dated December 24, 2010, as amended on July 8, 2016).

The purpose of the inventory is to form a reliable database for annual financial statements and accounting.

The inventory includes:

1) all property of the enterprise, regardless of location:

• financial investments,
• products,
• fixed assets,
• cash,
• finished products,
• intangible assets,
• productive reserves,
• other financial assets, incl. accounts receivable,
• other stocks;

2) all financial obligations:

• reserves,
• loans,
• accounts payable,
• bank loans.

Not only the property of the organization is inventoried, but also the property received for processing, leased or in custody. Other property not taken into account earlier for any reason is also inventoried.

The timing of the annual inventory at the enterprise

The inventory is carried out before the preparation of the annual financial statements. The dates of the annual inventory are fixed in the accounting policy of the organization. Often it is produced at the end of the year, and at the beginning of the new year its results are drawn up.

Not Inventory:

• property that was inventoried in October - December of the current year,
• fixed assets that were inventoried less than 2 years ago,
• library collections, from the moment of inventory of which less than 5 years have passed,
• goods, raw materials and materials located at the enterprises of the Far North (an inventory of the property of these enterprises is carried out during periods of their smallest balances).

Creation of an inventory commission

The commission is formed for direct inventory. When a large number work on the inventory, several commissions are created. The commission should include representatives of management, accounting, employees of other services (technicians, engineers, economists, etc.). Also, the commission may include employees of the internal or external audit service. The list composition of the commission is approved by the head of the enterprise. After that, an internal inventory order is created.

Mandatory elements of the inventory order

The order specifies:

• the date of the inventory,
• reasons for the conduct (in our case, an inventory before the preparation of annual financial statements),
• composition of the inventory committee.

Registration of the order is carried out in the inventory control book. Further, the remains of the property at the beginning of the inventory are recorded.

Fixing balances at the beginning of the inventory

Prior to the start of the annual inventory, the commission must have all reports on the movement of funds and material assets, expenditure and receipt orders that are relevant at the time of the inventory.

Upon the delivery of these documents, financially responsible persons write receipts stating that at the beginning of the inventory they provided all receipts and expenditure documents for property, and all valuables were credited or debited. All submitted documents are endorsed by the chairman of the commission with the obligatory indication of the date. Based on these data, accounting determines the incoming balances of property at the beginning of the inventory.

The procedure for conducting an inventory before preparing annual reports

During the annual inventory, the commission assesses the actual availability of property, as well as the correctness of the financial obligations recorded. Evaluation necessarily occurs with financially responsible persons. The results of the inventory are recorded in the inventory acts or inventory lists, which are drawn up in at least 2 copies.

Accounting for the results of the annual inventory

The results of the inventory are summarized in the statement of results based on the results of the inventory. They are necessarily carried out in the annual financial statements: the identified shortages are written off in accordance with the approved rules, and the surplus is accepted as other income.

Inventory tasks

Conducting an inventory is not a desire, but a duty each enterprise, established Part 1 Art. 10 of the Accounting Law. Such duty cannot be avoided.

AT general case"conducts" the inventory process. It contains the procedure and terms for conducting an inventory of most assets and liabilities.

But not Regulation single. For some specific assets, the legislation establishes special rules for conducting an inventory. For example, the features of the inventory oil and oil products regulates sec. 13 Instructions No. 281. About the nuances of inventory alcohol says in subsection 2 sect. III Instructions No. 264.

Help agricultural enterprises in carrying out inventories Guidelines on inventory of fixed assets, intangible assets, inventory items, cash, settlements and work in progress of agricultural enterprises(cm. Appendix to letter of the Ministry of Agrarian Policy dated 04.12.03 No. 37-27-12 / 14023). However, they should be used with an eye to the "basic" Regulation No. 879 .

What does an inventory

Its main tasks are given in. Yes, inventory in order to ensure the reliability of accounting data and financial statements of the enterprise.

During the inventory of assets and liabilities, their presence, condition, compliance with the recognition criteria and assessment are checked and documented.

Wherein provided:

Identification of the actual availability of assets and verification of the completeness of the reflection of liabilities, funds for targeted financing, deferred expenses;

Establishing a surplus or shortage of assets by comparing their actual availability with accounting data;

Identification of assets that have partially lost their original qualities and consumer properties, obsolete, as well as unused tangible and intangible assets, unused collateral amounts;

Identification of assets and liabilities that do not meet the recognition criteria.

Conducting an inventory ensures owner (owners) or authorized body (official) who manages the enterprise in accordance with the legislation and constituent documents (hereinafter referred to as the head of the enterprise). He must create the necessary conditions, determine the inventory objects, frequency and timing, except when an inventory is mandatory (). At the same time, the inventory deadlines determined at the enterprise may not exceed the statutory(See Table 1 below).

Annual inventory is mandatory ( second paragraph of clause 7 of sect. I Regulations No. 879).

In this case, carry out continuous inventory of all types of assets and liabilities of the enterprise, regardless of their location. In addition, inventory of assets and liabilities accounted for on off-balance accounts.

An inventory of tools, appliances, inventory (furniture) can be carried out annually in the amount at least 30% all specified objects with obligatory inventory coverage of all these objects within 3 years.

Property inventory can be 1 time in 3 years.

In the presence of the volume of library funds from 100 to 500 thousand units, an inventory can be carried out within 5 years with annual coverage at least 20% units, and more than 500 thousand units - within 10 years with annual coverage at least 10% units. An inventory of book monuments is carried out annually.

Enterprises located in the temporarily occupied territory and / or the territory of the ATO (JFO) conduct an inventory in cases that are mandatory for its implementation, when it becomes possible to ensure safe and unhindered access of authorized persons to assets, primary documents and accounting registers, in which reflect the liabilities and equity of these enterprises (). They have to take stock as of the 1st day of the month following the month in which the barriers to access have disappeared to assets, primary documents and accounting registers, and reflect the results of the inventory in the accounting of the corresponding reporting period. The Ministry of Finance points to this in letter dated 12.01.15 No. 31-11420-08-10/558.

Annual inventory deadlines

Annually before the preparation of the company's annual financial statements in without fail should carry out continuous inventory of all types of assets and liabilities, regardless of their location. They need to do it before the balance sheet date within the time limits set. About them, see table. one.

Table 1. Deadlines for the annual inventory of assets and liabilities

	Type of assets and liabilities	When we take inventory
	Non-current assets (except for capital investments in progress, fixed assets that will be located outside the enterprise at the time of the inventory, in particular cars, sea and river vessels that will go on long voyages, etc.)	Within 3 months before the balance sheet date
	Stocks (except for work in progress and semi-finished products, other material assets that will be outside the enterprise at the time of the inventory)
	Current biological assets
	Accounts receivable and accounts payable
	Deferred expenses and income
	Liabilities (except for unused collateral, settlements with the budget and deductions for obligatory state social insurance)
	Capital investment in progress	Within 2 months before the balance sheet date
	Work in progress and semi-finished products
	financial investments
	Cash
	Targeted funding
	Liabilities in terms of unused collateral, settlements with the budget and deductions for obligatory state social insurance
	Items of property, plant and equipment, in particular cars, sea and river vessels that will go on long voyages	Until temporary retirement from the enterprise
	Other tangible assets that will be outside the enterprise on the date of the inventory

The specific timing of the inventory is determined by the head of the enterprise. But remember: the deadlines set at the enterprise cannot exceed certain .

Inventory commissions

To conduct an inventory at the enterprise create inventory commission(). Its composition is approved by the administrative document of the head of the enterprise. It includes:

Representatives of the enterprise management apparatus;

Representatives of the accounting service (an audit firm, centralized accounting, an entrepreneur who maintains accounting at the enterprise on a contractual basis);

Experienced employees of the enterprise who know the inventory object, prices and primary accounting (engineers, technologists, mechanics, work performers, merchandisers, economists, accountants).

The commission is headed by the head of the enterprise (his deputy) or the head of the structural unit authorized by the head of the enterprise.

In cases where accounting is carried out directly by the head of the business entity, he heads the inventory commission independently ().

By decision of the head of the enterprise, members of the audit commission of the economic society may also be included in the inventory commission.

The Inventory Commission works year-round, but usually does not conduct an inventory on its own, but performs mainly organizational, regulatory and control functions. How the order of the head of the enterprise on the appointment of an inventory commission may look like, we will show below:

An example of an order to create an inventory commission

It may be that only one person works at the enterprise - its director. What to do then? In this case, the director may approve the composition of the inventory commission from one person or include specialists hired under a civil law contract (see para. letter of the Ministry of Finance dated May 27, 2014 No. 31-08410-07-29/12918).

At small enterprises, members of the inventory commission can independently conduct an inventory. However, as a rule, one commission is not able to cope with a sufficiently large volume of "inventory" work. In this regard, they create working inventory commissions. It is they who are engaged in the inventory of property directly in the places of storage and production (). As in the case of the inventory commission, the working inventory commissions should include representatives of the management apparatus, the accounting service and experienced employees of the enterprise who know the inventory object, prices and primary accounting. In addition, members of the inventory commission () may be members of such commissions. The chairman and composition of the working inventory commissions are approved by the head of the enterprise by an administrative document.

Important! It is impossible to appoint the same employee as the chairman of the working inventory commission for checking assets held in custody by the same financially responsible persons two years in a row ().

Remember also that financially responsible persons cannot be part of the working inventory commission to verify the assets they have in custody, since they are the persons who are being checked.

The inventory is carried out by the full composition of the inventory commission (working inventory commission) in the presence of a financially responsible person.

Inventory Documentation

Inventory Order

In the general case, in order for the inventory to take place, the head of the enterprise issues order (instruction) on its implementation. In this document, he establishes the objects, frequency and timing of the inventory.

Note that such an order is not made in all cases. A variant is possible when the timing and procedure for conducting an inventory are established in the order on the organization of accounting. Then it is not necessary to issue a separate order for an annual inventory. The inventory of specific objects begins after the date on which it is assigned, and not before.

The exceptions are fixed assets (for example, cars) that will go on long trips, as well as other tangible assets that will be outside the enterprise on the date of the inventory. As we said, they are inventory until the moment of temporary retirement from the enterprise.

The duration of the inventory is specified in the order for its implementation. So, in accordance with our example, the inventory is carried out as of November 30, so the period for its implementation, for example, for fixed assets is from December 3 to December 18, 2018, and for inventory items - from December 3 to December 14, 2018.

At the same time, inventory records are filled out as of the end of the day on November 30, 2018. After all, according to p. 1 section. II NP(S)BU 1 "General requirements for financial reporting" the company's balance sheet is drawn up at the end last day reporting period. Accordingly, inventory records are compiled in a similar way.

Documentation of inventory

Forms of documents. The results of the inventory should be properly documented.

For this use:

Inventory records;

Acts of inventory;

Comparative statements.

Inventory lists used to record the presence, condition and valuation of the assets of the enterprise and assets owned by other enterprises and accounted for off the balance sheet.

AT act of inventory record the availability of monetary documents, forms of strict reporting documents, financial investments, cash, as well as the completeness of the reflection of funds in bank accounts (registration accounts), receivables and payables, liabilities, funds for targeted financing, expenses and income of future periods, provisions (reserves ), created in accordance with the requirements of national accounting regulations (standards) (hereinafter - P(S)BU), international standards and other legislative acts.

AT collation statements the accounting service indicates the discrepancies between the accounting data and the data of the inventory records (inventory acts).

The forms of such documents contain, in particular, Porder number 572. For budgetary institutions, they are obligatory.

But other business entities can use them at will. Good for it item 2 mentioned orders .

At the same time, it is not forbidden to include other details in the inventory forms, if this is required by the specifics of the enterprise's activities.

But that's not all. To this day, the "Soviet" forms of inventory documents approved by Decree No. 241. And although they cannot boast of novelty, they are still allowed to be used by enterprises if there is such a desire (see. letters of the State Statistics Committee dated May 26, 2004 No. 03-04-05 / 41 and dated 30.01.03 No. 03-04-05/18). In addition, forms of documents reflecting the results of the inventory of individual assets can be found in other regulations. More details about the inventory forms - in Table. 2.

Table 2. Documents to reflect the results of the inventory

	Inventory objects	Document Form
	Fixed assets and other non-current tangible assets	Inventory list of fixed assets (Form No. inv-1, approved Decree No. 241)
	Capital investment
	Unfinished repairs	Act of inventory of unfinished repairs of fixed assets (Form No. inv-10, approved Decree No. 241)*
* Used in the inventory of unfinished repairs of buildings, structures, machinery, equipment, power plants and other fixed assets.
	Intangible assets (except for objects of intellectual property rights)	Inventory list of non-current assets
	Objects of intellectual property rights	Inventory list of objects of intellectual property rights as part of intangible assets (standard form No. HA-4, approved Pricase no. 732)*
* Note: based on the provisions , this form can be used to reflect the results of the inventory of not only objects of intellectual property rights, but alsoall other intangible assets .
	Inventory assets, except for those for which the inventory procedure is regulated by special documents (oil and oil products, alcohol, etc.)	Inventory list of reserves
		inventory label (Form No. inv-2, approved Decree No. 241)*
		Inventory list of inventory items (Form No. inv-3, approved Decree No. 241)
		inventory list (standard form No. M-21, approved Order No. 193)
		Act of inventory of goods shipped (Form No. inv-4, approved Decree No. 241)
		Inventory list of inventory items accepted (delivered) for safekeeping (Form No. inv-5, approved Decree No. 241)
		Inventory list of material assets accepted for safekeeping (form approved by Pricase no. 572)
		Act of inventory of materials and goods in transit (Form No. inv-6, approved Decree No. 241)**
* Used when the inventory commission is not able to immediately calculate inventory items and record them in the inventory list. ** Compiled on the basis of documents confirming the presence of materials and goods in transit.
	Future expenses	Act of inventory of deferred expenses (Form No. inv-11, approved Decree No. 241)
	Ensuring upcoming expenses and payments	Act of inventory of security for future expenses and payments in any form
	Cash in accounts	Act on the results of the inventory of funds
	Cash, securities	Act on the results of the inventory of available funds
	Cash documents
		Act of inventory of the availability of monetary documents, forms of documents of strict accountability (form approved by Pricase no. 572)
	Forms of strict reporting
		Inventory list of valuables and forms of documents of strict accountability (form No. inv-16, approved Decree No. 241)
	financial investments	Act of inventory of the presence of financial investments
	Settlements with debtors and creditors	Act of inventory of settlements with debtors and creditors
		Reference to the act of inventory of settlements on receivables and payables, for which the limitation period has expired
		Act of inventory of receivables or payables, the limitation period of which has expired and which is planned to be written off
		Act of inventory of settlements for compensation of material damage (form approved by Pricase no. 572)
		Act of inventory of settlements with buyers, suppliers and other debtors and creditors (Form No. inv-17, approved Decree No. 241)
		Reference to the act of inventory of settlements with buyers, suppliers and other debtors and creditors (attachment to Form No. inv-17)
* As follows from the form of this act, the Ministry of Finance considers it possible to use it also to reflect the results of the inventorydeferred income and expenses .
	Property and material assets that do not belong to the enterprise and are recorded on off-balance accounts	Prepare separate inventory records (acts) depending on the type of property

To reflect the discrepancies between the accounting data and the data of the inventory lists (inventory acts), you can use such collation statements:

Comparative statement of the results of the inventory of fixed assets (form No. inv-18, approved Decree No. 241);

Comparative statement of the results of the inventory of non-current assets (form approved by Pricase no. 572);

Comparative list of inventory inventory results (form approved by Pricase no. 572);

Comparison sheet of the results of the inventory of inventory items (form No. inv-19, approved Decree No. 241).

But recall: apply the above forms of documents self-supporting enterprises not required. They have the right to document the inventory process using self-made forms (see. letter of the State Statistics Committee of July 15, 2010 No. 14/2-18/72). At the same time, please note: such forms must be drawn up in accordance with the requirements established for primary documents, including with respect to the mandatory details of primary documents ().

Whatever form of inventory lists, inventory acts and collation statements you choose (one of those given in Table 2 or independently developed), you need to follow the rules for compiling such documents established. They will be discussed further.

Rules for compiling inventory documents

Inventory materials (inventory, acts, collation statements) are at least two copies(). At the same time, they can be filled in both in a handwritten way and with the help of electronic means of information processing.

In the inventory lists, assets are reflected by name in quantitative units of measurement accepted in accounting, with a possible allocation by sub-accounts and nomenclature, separately for (p. 16 sect. II Regulations No. 879):

The location of such valuables;

Persons responsible for their injury.

On each page of the inventory list, it is necessary to indicate in words the number of serial numbers of assets and the total number in natural meters of all assets recorded on this page, regardless of the units of measurement (pieces, meters, kilograms, etc.) they are reflected in.

Inventory acts are filled out taking into account inventory items. At the same time, their identification and comparability with accounting data should be ensured. Entries in the inventory lists (inventory acts) are made sequentially in each line.

On a separate sheet to be filled out all lines. This does not apply to the last sheet of the document. On it are the lines left blank, cross out.

Inventory lists (inventory acts) are signed by all members of the inventory (working inventory) commission and financially responsible persons ().

Please note: in the inventory lists (inventory acts) blots and erasures not allowed(). If in these documents you need to correct a mistake, you should cross out the wrong entry and write the correct one above it. Moreover, such a correction must be made in all copies of the document.

Corrections must be signed by all members of the inventory commission (working inventory commission) and financially responsible persons.

Now let's talk about inventory in more detail.

Stages of inventory

The entire volume of inventory activities can be divided into 4 stages:

1) preparatory;

2) verification;

3) comparative-analytical;

4) final.

During the verification phase, it is important to pay attention to the following: if the inventory of assets in the premises in which they are stored is not completed within one day, it should be finished within the next days. Moreover, after the inventory (working inventory) commission left this room, the chairman of the commission seals it with a sealer (). During a break in the work of the commission, the inventory records must be kept in a closed room where the inventory is carried out.

If the assets are stored in different isolated premises with one financially responsible person, an inventory is carried out sequentially by storage. After checking the values, the entrance to the room is sealed with a sealer.

note : in some cases, inventory control checks () can be carried out. They do this after the end of the inventory, but always before the opening of the warehouse where the inventory was carried out.

The inventory commission carries out control checks with the participation of members of the working inventory commissions and financially responsible persons. It checks the most valuable assets and those assets that are in high demand.

If there are significant discrepancies between the data of the inventory list and the data of the control check, appoint a new composition of the working inventory commission for re-inventory. What about the previous squad? In relation to him, the head of the enterprise should urgently consider the issue of liability for violations committed during the inventory.

Reconcile the results of the inventory with the accounting data

After the inventory is over, the inventory lists (inventory acts) drawn up in the prescribed manner are transferred to the accounting department (). The accounting department must reconcile the actual existence of assets and liabilities with accounting data. For those accounting items in respect of which discrepancies are established, it is collation statements( ).

For fixed assets (OS), intangible assets (IA), other non-current tangible assets and capital investments, the Comparison Statement of the results of the inventory of non-current assets is used. But in order to document the results of the inventory of goods and materials, for which deviations from the accounting data have been identified, you can use the Collation Sheet of inventory inventory results. Both of these forms are approved Pricase no. 572 .

However, self-supporting enterprises do not have to use these forms. You can develop collation statements yourself or use the forms No. inv-18 and No. inv-19, approved Decree No. 241.

Do you have assets that belong to other companies (are they in custody, on commission, in processing)? For such assets make up separate collation statements. You must send copies of them to the owners of such goods.

Comparison statements are at least in duplicate(). The sum expression of surpluses and shortages of valuables in collation statements is indicated in accordance with their assessment in accounting registers ().

The inventory commission must find out why the shortages arose (theft, losses from damage to valuables, shortages within the limits of natural loss or in excess of the established norms). At the same time, the commission examines all the circumstances of the case (internal investigation, examination, etc.) and works to resolve the discrepancies identified. Financially responsible persons give oral and written explanations to the commission on the discrepancies identified. When the fact of theft is established, an application is submitted to law enforcement agencies.

Attention! Sometimes, as a result of the inventory, a discrepancy is revealed, which was the result of an accounting error. For example, a document is not posted in accounting, some positions on the invoice are incorrectly credited (written off), the same document is posted twice, etc. Such a discrepancy is not considered an actual surplus or shortage. It is eliminated in the order of correction of errors according to P(S)BU 6 "Correction of errors and changes in financial statements". The basis for the adjustment is the accounting statement.

The results of the inventory, which are recorded in the collation statements, the inventory commission draws up a special protocol( ). If the inventory was carried out by the working inventory commissions, then each of them draws up its own separate protocol.

All inventory materials and protocols of working inventory commissions are submitted for consideration by the inventory commission of the enterprise. It is this commission that considers the reasons for the detected shortages and losses from damage to assets and draws up its protocol.

Protocol form set Order No. 572. But it is mandatory only for state employees. Other enterprises can use this form or draw up a protocol on their own form. The main thing is that it contains all the necessary details provided for about accounting and . The protocol, like other inventory documents, is in duplicate(). This protocol reflects:

Information about the causes of shortages, losses, surpluses;

Proposals for offsetting identified shortages and surpluses for sorting;

Proposals to write off shortages within the norms of natural loss, as well as excess shortages and losses from damage to valuables, indicating the measures taken to prevent such losses and shortages.

If the perpetrators for excess losses (including negative differences in sorting) are not identified, the minutes give reasons why these losses cannot be attributed to the perpetrators ( ).

In addition, other information can be included in the minutes if it is material for making decisions on the recognition and valuation of assets and liabilities, as well as for disclosing relevant information in the financial statements.

It is possible that the inventory can establish not a quantitative, but a cost discrepancy between the data. For example, an OS object was found, which is subject to write-off due to unsuitability for operation. Or, conversely, a fully depreciated asset, according to accounting data, may still be serviceable for a certain period of time. In such a situation, the inventory commission for each case can offer its own solution: write off the object, re-evaluate it (markdown, revaluation), reduce or restore its usefulness, sell it at fair value, repair it, etc. These proposals of the inventory commission are also entered into the protocol.

The protocol drawn up based on the results of the inventory is submitted for consideration and approval to the head of the enterprise. He approves the document within 5 working days after the inventory is completed (). The approved protocol of inventory results acquires the force of an administrative document. It becomes the primary document on the basis of which accounting entries are made. ). The results of the inventory based on the approved protocol are reflected in the accounting and financial statements of the reporting period in which the inventory is completed ( ).

Surpluses and shortages of fixed assets in accounting

We arrive surplus

Unrecorded fixed assets identified during the inventory are taken into account depending on the reasons for which they appeared. As a rule, there are two of them:

1) accounting errors were made. This includes cases where objects were not credited by mistake or they were mistakenly written off. It is important that in relation to "redundant" objects there are supporting primary documents;

2) identified OS, which came from "it is not known where." We are talking about those cases when, during the inventory, you “found” fixed assets that were not capitalized in the accounting of the enterprise and were not confirmed by primary documents.

Let's consider how OS is added to accounting in each of these cases.

So, during the inventory, it was found that OS objects are not listed on the balance sheet of the enterprise due to accounting errors. They have supporting documents, but these fixed assets are not reflected on the balance sheet. In accounting, the posting of such assets is reflected as the correction of errors (see. letter of the Ministry of Finance of December 13, 2004 No. 31-04200-30-10/22823).

OS purchased for a fee

Let's start with the OS, which, according to the available documents, were purchased for a fee. In order to make changes to the accounting registers and late credit the identified OS object to the balance sheet, you will need:

Accounting certificate, which indicates the content of the error, its amount and correspondence of accounting accounts, with the help of which you correct the error;

The act of acceptance and transfer (internal movement) of fixed assets (form No. OZ-1). This document formalizes the actual enrollment of the identified object in the OS. This act is drawn up on the basis of the primary documents of the OS supplier.

AT accounting A previously unaccounted for fixed asset object is credited to the balance sheet with the following entries:

Debit of the corresponding sub-account of account 15 "Capital investments" - credit of the corresponding sub-account of account 63 "Settlements with suppliers and contractors" - for the cost of fixed assets excluding VAT;

The debit of subaccount 644/1 “Unconfirmed tax credit” is the credit of account 63 and the debit of subaccount 641/VAT is the credit of subaccount 644/1 (provided that there is a tax invoice (HN) registered in the unified register of tax invoices (ERTN)) - on the amount of VAT;

Debit of the corresponding sub-account of account 10 "Fixed assets" - credit of the corresponding sub-account of account 15 "Capital investments".

The identified fixed asset object is credited to the non-current assets of the enterprise at its initial cost, calculated according to the rules established.

Note! If the enterprise operated the identified OS object for some time, then, naturally, it was subjected to physical and moral wear and tear. Therefore, if you simply credit the “found” object to the balance sheet at its original cost, this will lead to a distortion of the financial statements of the enterprise. It is necessary to additionally accrue depreciation for the entire period of operation of such an asset. Therefore, calculate and charge additional depreciation of the capitalized fixed assets object.

This must be done for the entire period of its "illegal" operation.

Suppose, during the inventory, OS objects were identified that were not taken on the balance sheet in the previous reporting year. In this case depreciation charge for the previous year carry out the entry: Dt 44 “Retained earnings (uncovered losses)” - Kt of the corresponding sub-account of account 13 “Depreciation (amortization) of non-current assets”. If fixed assets are found that are not capitalized in accounting in the current reporting year, then additional depreciation is reflected in the usual manner. At the same time, depending on the functional purpose, the amount of depreciation of OS objects:

Employed in the construction (creation) of other fixed assets - reflected in the debit of sub-accounts 151 "Capital construction" and 152 "Acquisition (manufacturing) of fixed assets";

For industrial purposes (provided that it can be directly attributed to a specific type of manufactured product) - they are reflected in the debit of account 23 "Production";

For production purposes (provided that it cannot be attributed to a specific type of manufactured product) - they are shown in the debit of account 91 “General production costs”;

General business purposes - lead to the debit of account 92 "Administrative expenses";

Used for the sale of products - reflect the debit of account 93 "Distribution costs";

Used in other operating activities of the enterprise - are included in the debit of account 94 "Other expenses of operating activities".

After such adjustments, the entity will return to the fair value of the fixed asset at the inventory date. In the future, depreciation on the credited object is charged in the generally established manner.

Now oh tax profit accounting. The mere inclusion of the identified asset in the category of fixed assets and the formation of its initial cost do not lead to tax-profitable differences. However, the discovered objects worth more than 6000 UAH. OS are considered in tax accounting. If you are a highly profitable payer and found a previously unreceived, but actually operated object, you need to accrue additional “tax” depreciation for all reporting periods preceding the period in which the error was identified and corrected. That is, for the entire period of operation of the facility. Of course, provided that you "found" an object that is classified as a production OS (that is, it is used in business activities).

At the same time, high-income earners determine the “amortization” differences established by pp. 138.1 and 138.2 NKU. In particular, they increase the financial result before tax by the amount of depreciation calculated according to the "accounting" rules, and reduce it by the depreciation determined in accordance with the requirements NKU.

Amortization amounts accrued for previous reporting periods will have to be reflected in the income tax return as an error correction.

Note: it is possible to reduce the financial result by the amount of additionally accrued "tax" depreciation only taking into account the statute of limitations of 1095 days, which are established.

And what's about VAT accounting? The amounts of VAT paid (or accrued) in connection with the acquisition of a “found” fixed asset asset may be included by the VAT payer in the tax credit. Naturally, if there is a VAT drawn up by the supplier and registered in the ERRN. But be aware of the restrictive rate for the tax credit. This rule establishes that if the payer has not included the VAT in the tax credit of the current reporting period in a timely manner, he can do this within 1095 calendar days from the date of their compilation.

OS received for free

Unreceived OS objects “found” during the inventory, which, according to primary documents received for free are taken into account differently.

AT accounting free receipt of fixed assets leads to an increase in the equity capital of the enterprise (Kt 424 “Non-current assets received free of charge”). At the same time, we emphasize that the increase in additional capital occurs in an amount equal to the fair value of the object received free of charge. Compulsory payments and expenses associated with bringing such an object to a working state are not additional capital of the enterprise. They are attributed to the increase in the initial cost of the fixed asset in correspondence with the accounts of settlements ().

The cost of free fixed assets is subject to depreciation. And this means that for fixed assets that were operated “underground”, the enterprise should charge additional depreciation, just as in the case of purchasing fixed assets for a fee. Simultaneously with the calculation of depreciation, it is necessary to recognize income in an amount proportional to the accrued depreciation of such objects. Reflect it on the credit of subaccount 745 "Income from gratuitously received assets" in correspondence with the debit of subaccount 424 "Non-current assets received gratuitously".

Remember: depreciation and income for previous years should be reflected as an error correction, that is, by adjusting the balance of retained earnings. Thus, when calculating last year's depreciation, they make the following posting: Dt 441 (442) - Kt 131 (132). And last year's income from gratuitously received assets (proportional to depreciation) is reflected in the posting: Dt 424 - Kt 441 (442).

AT tax profit accounting both low-income and high-income payers reflect their income “according to accounting”, that is, in proportion to the accrued depreciation.

In the case when the “found” fixed assets received free of charge are used in economic activities, their depreciation will reduce the object of accrual of income tax. However, if your company is highly profitable, do not forget about the "amortization" differences provided for (see above).

Please note : if free fixed assets were received by the enterprise in previous reporting periods, the payer must correct errors in previously filed income tax returns in the manner prescribed NKU.

Now about VAT accounting. Upon free receipt of the fixed asset, VAT is not charged (and paid). Therefore, the payer has nothing to take into account as part of the tax credit.

Another thing is the amount of "input" VAT on the costs associated with obtaining fixed assets (payment for transport, registration services, as well as installation, commissioning, retrofitting, etc.). Having received tax credits for these expenses, registered in the ERNT, the enterprise, of course, can reflect the tax credit (taking into account the 1095-day period from the date of their compilation).

Surplus for which there are no receipt documents

And now let's consider the case when the OS objects identified by the inventory are not taken to the balance due to the lack of primary documents that confirm their acquisition.

AT accounting“Found” fixed assets must be valued at fair value (). Simultaneously with their posting, it obliges to increase incomes of future periods. They do this using the entry: Dt 10 “Fixed assets”, 11 “Other non-current tangible assets” - Kt 69 “Deferred income”.

With the amount reflected in the credit of account 69, we proceed as follows: deferred income in an amount proportional to the depreciation of such objects accrued in the reporting period is recognized as income for the reporting period. That is, we make a posting for this amount: Dt 69 - Kt 746.

AT tax profit accounting high income earners, in order to determine the object of income taxation, should remember about “depreciation” differences. At the same time, if the objects of fixed assets discovered during the inventory are used in economic activities, prohibitions regarding the “tax” depreciation of their value in NKU no.

FROM VAT-accounting- no questions: no documents for fixed assets (in particular, HH) - no tax credit.

We write off the shortages of the OS

The reasons for OS shortages can be: damage, destruction, theft, erroneous non-reflection of the actual retirement in accounting, etc.

AT accounting OS objects, which, as it turned out, according to the results of the inventory, are actually not, are debited from the balance (). After all, the missing fixed assets do not meet the criteria for recognition as an asset.

Write-off is reflected by the following correspondence of accounts:

On the debit of sub-account 131 “Depreciation of fixed assets” with a credit of the corresponding sub-account of account 10 - for the amount of accumulated depreciation of the asset;

On the debit of sub-account 132 “Depreciation of other non-current tangible assets” with the credit of the corresponding sub-account of account 11 - for the amount of accumulated depreciation of the object of other non-current tangible assets;

On the debit of sub-account 976 "Write-off of non-current assets" with the credit of the corresponding sub-account of account 10 (11) - for the amount of the residual value of the written-off asset (other non-current tangible assets).

Attention! In this case, the disposal of fixed assets is not associated with their sale. Therefore, they are not recognized as held for sale. In other words, such objects do not need to be transferred to sub-account 286 “Non-current assets and disposal groups held for sale”.

The residual value of fixed assets is included in other expenses (Dt subaccount 976) of the reporting period in which the decision was made to write them off ().

If the enterprise revalued the fixed assets object and on sub-account 411 “Revaluation (markdown) of fixed assets” there is a credit balance for the written-off object, then this balance is written off to retained earnings by posting: Dt 411 - Kt 441 ().

To reflect the amount of damage from the shortage and damage to valuables in accounting, off-balance subaccount 072 “Uncompensated shortages and losses from damage to valuables” is used. The indicated amounts are taken into account in the debit of sub-account 072 until the issue of the culprit of the shortage (damage) is resolved. After the guilty person is identified in the accounting of the enterprise, the amount of damage is written off on the credit of subaccount 072. At the same time, the amount of compensation that the guilty person repays is shown on the debit of subaccount 375 “Calculations to compensate for the damage caused” in correspondence with the loan:

Sub-accounts 642 "Settlements on obligatory payments" - for the amount to be transferred to the budget.

In the event of a write-off of a separate component of the fixed assets object, the accounting recognizes the partial liquidation of such an object. At the same time, the initial (revalued) cost and depreciation are reduced, respectively, by the amount of the initial (revalued) cost and depreciation of the liquidated part of the object ().

If the liquidated part of the fixed assets according to the documents has an allocated value, then there are no problems with such a procedure. We simply determine the share of this cost in the total initial cost of the fixed assets and, in proportion to this share, reduce the cost of the object and its depreciation.

And what to do if the cost of the liquidated part is not allocated in the primary documents? In this case, you can choose any natural meter (area, mass, volume, etc.). Based on this meter, we calculate the share attributable to the liquidated part. And we calculate what part of the initial cost and depreciation falls on it. The assessment of the written-off part of the fixed assets is carried out by a permanent commission created by the head of the enterprise ().

AT tax profit accounting operations to write off fixed assets, low-income reflect on the basis of accounting data. But high-income earners are also required to take into account “corrective” norms sec. III NKU.

Particularly in the event of liquidation production OS they owe the accounting financial result:

Increase by the amount of the "accounting" residual value of the OS object ();

Reduce by the amount of the "tax" residual value of the same fixed asset ( clause 138.2 of the TCU).

If liquidation occurs non-production OS object, then here NKU orders to make only increasing adjustment. That is, the financial result before tax must be increased by the amount of the residual value of the liquidated object, determined in accordance with P(S)BU(paragraph five, clause 138.1 of the TCU).

Now about VAT accounting. According to the tax authorities, when writing off the missing fixed assets acquired with VAT, it is necessary on the basis of accrue tax liabilities at the basic rate based on the book (residual) value prevailing at the beginning of the reporting (tax) period of their write-off. Fiscals made such a conclusion, in particular, in consultations from category 101.15 ЗІР SFSU and letter to the SFSU dated May 27, 2016 No. 11679/6/99-95-42-01-15(cf. 025069200).

As an exception, they named only the case of write-off due to a shortage of fixed assets that were used in non-taxable (non-object) transactions (see para. SFSU letter dated 01.11.17 No. 2458/5/99-99-15-03-02-16/IPK). Indeed, for these fixed assets, “compensating” tax liabilities for clause 198.5 of the TCU have already been charged previously.

In our opinion, when writing off the missing (stolen, destroyed) fixed assets, it is more logical to be guided by a special "liquidation" one.

Recall: by general rule established first paragraph this item, liquidation of OS by independent decision the taxpayer is treated as a supply of manufacturing or non-manufacturing fixed assets at regular prices.

In this case, the tax base must be not less than the book value of fixed assets at the time of liquidation.

However, VAT may not be charged if production or non-production fixed assets are liquidated:

In connection with their destruction or destruction due to force majeure circumstances;

In other cases, when such liquidation is carried out without the consent of the taxpayer, including in the case of theft of fixed production or non-production assets, confirmed in accordance with the law;

In cases where the payer provides the authority fiscal service the relevant document on the destruction, disassembly or transformation of the main production or non-production means in another way, as a result of which they cannot be used for their original purpose.

Other documents about the destruction of the OS.

In addition, it is not necessary to charge VAT upon self-liquidation, if it is confirmed by payer's document about the destruction, disassembly or transformation of the OS in another way, as a result of which they cannot be used for their original purpose. Such a document can be as familiar to all of us Act for debiting in the form No. OZ-3 or No. OZ-4, as well as a free-form document that contains the details of the primary document and allows you to identify the operation. Namely: confirms the impossibility of further use of the OS for its original purpose due to destruction, disassembly or transformation.

Moreover, as the Ministry of Finance points out in the aforementioned consultation, in the presence of such confirmation VAT liability does not arise from 189.9, nor byclause 198.5 of the TCU .

And further. According to the liberal conclusion ONK No. 673 it is not obligatory to submit the above documents to the fiscals along with the VAT return. They can be provided either at their own request, or at the request of the fiscals.

Is it necessary to tax the amount of compensation for damage received from the guilty person? Fiscals believe that this should be done when receiving money as compensation (see. consultation from category 101.15 ЗІР SFSU).

We do not agree with this: the guilty person does not acquire the missing fixed assets, but simply compensates for the damage caused to the enterprise. Therefore, there is no delivery of goods in the understanding p.p. 14.1.191 NKU, and hence the transaction subject to VAT.

Example 1 According to the results of the inventory of fixed assets, conducted as of 11/30/18, the enterprise established:

1) the residual value of the desk according to accounting is 0 UAH. However, the inventory commission came to the conclusion that this asset is suitable for further operation, and determined its fair value at the level of UAH 2,000.00. An act of revaluation of the object to the level of its fair value was drawn up;

2) an unreceived calculator is identified, which is used by the cashier of the enterprise. There are no documents confirming its purchase. The calculator is valued at fair value in the amount of UAH 700.00. An act of acceptance and transfer (internal movement) of fixed assets was drawn up in the form No. OZ-1. The enterprise applies the "100%" method of depreciation when transferring into operation objects of low-value non-current tangible assets (hereinafter - MNMA);

3) a lack of a monitor was found, the residual value of which, according to accounting data, is UAH 1,200.00. (initial cost - UAH 4000.00, depreciation amount - UAH 2800.00). Law enforcement agencies established the fact of theft. The culprit has not been identified. The write-off of the fixed assets object from the balance sheet of the enterprise is confirmed by the Act of write-off of fixed assets of the standard form No. OZ-3. This Act, as well as documents confirming the fact of theft, were provided to the State Fiscal Service upon request;

4) an office chair (initial cost - UAH 3,000.00, depreciation amount - UAH 2,900.00) was recognized as unsuitable for further operation due to its complete physical deterioration and impossibility of repair. A decision was made to write off this asset from the balance sheet. Its write-off is formalized by the Act of write-off of fixed assets of the standard form No. OZ-3, which was provided to the fiscals. The company does not accrue tax liabilities for VAT in accordance withthe second paragraph of clause 189.9 of the TCU .

As the results of the inventory should be reflected in the accounting of the enterprise, see Table. 3.

Table 3 Accounting for surpluses and shortages of fixed assets

		Account correspondence		Sum,
1. Revaluation of fixed assets with zero residual value
	Increased the original cost of the desk by its fair value
* In our case, the residual value of the asset is equal to zero, so its revalued value is determined as the sum of the fair and initial (revalued) cost without changing the depreciation amount of the object ( ).
2. Crediting to the balance sheet of the MNMA object identified during the inventory
	Credited to the company's balance sheet calculator at fair value
	Depreciation accrued in the month of the actual handover of the calculator to service
	The income of the reporting period is recognized in proportion to the accrued depreciation
* Deferred income is recognized as income of the reporting period in an amount proportional to the depreciation accrued in this reporting period.
	Written off income and expenses for financial result
3. Decommissioning of the OS object for reasons beyond the control of the enterprise
	Residual value of stolen monitor written off
* Since the company has drawn up and submitted to the regulatory authority documents confirming the fact of theft and the impossibility of using the asset for its intended purpose, we do not charge VAT ( ).
	The amount of losses of the enterprise is reflected on the off-balance sheet sub-account
	The amount of losses incurred was written off from the off-balance sheet sub-account (after the expiration of the limitation period)
4. Decommissioning of an OS object that is not suitable for further operation
	Amount of accrued depreciation written off
	Residual value of an office chair written off
* In case of liquidation of an fixed assets object by an independent decision, the enterprise has the right not to accrue tax liabilities for VAT only on condition that it provides the State Fiscal Service with an appropriate document on the destruction, dismantling or transformation of the fixed assets object, as a result of which it cannot be used for its original purpose (clause 189.9 of the TCU , ONK No. 673 ). If there is no documentary confirmation of the liquidation of the fixed asset object, the company is obliged to accrue VAT liabilities based on the normal price of the fixed asset object, but not lower than its book value at the time of liquidation. At the same time, in accounting, the enterprise makes the following entry: Dt 976 - Kt 641 / VAT.
	Written off expenses for financial result

Accounting for the results of the inventory of intangible assets

Surplus intangible assets

Accounting. AT accounting"found" intangible assets are accounted for according to . So, if during the inventory, intangible assets were identified, the receipt of which was not confirmed by the relevant accompanying documents from the supplier, the company must credit them to the balance sheet using the posting: Dt 12 - Kt 69. Such an entry is made for the fair value of the intangible asset (). In the future, deferred income in the amount proportional to the accrued depreciation of such identified objects is recognized as income for the reporting period. At the same time, they make a record: Dt 69 - Kt 746.

If there are all documents confirming the fact of receipt of an intangible asset, such an object is credited to the balance sheet in the manner prescribed for correcting errors.

Let's start with NMA, which, according to the documents was purchased with own funds. To capitalize it, use the following correspondence of accounts:

Debit of sub-account 154 "Acquisition (creation) of intangible assets" - credit of account 63 "Settlements with suppliers and contractors" - for the cost of intangible assets excluding VAT;

The debit of sub-account 644/1 "Unconfirmed tax credit" - the credit of account 63 and the debit of sub-account 641/VAT - the credit of sub-account 644/1 (if there is a VAT drawn up by the supplier and registered in the ERTN) - for the amount of VAT;

Debit of the corresponding sub-account of account 12 - credit of sub-account 154.

The object of intangible assets is included in the composition of non-current assets at its initial cost ( "Intangible assets").

Is the "found" intangible asset already used by the enterprise? This means that it is necessary to calculate and charge additional depreciation for the entire time of its actual use.

The exception here is intangible assets with an indefinite useful life, which are not subject to depreciation ().

Depending on the period for which additional depreciation is charged, the following postings are made:

Debit of account 44 “Retained earnings (uncovered losses)” - credit of subaccount 133 “Accumulated depreciation of intangible assets” - for the amount of depreciation for previous years (if they “found” intangible assets that were not credited to the balance sheet in the previous reporting year);

The debit of the corresponding expense account (23, 91, 92, 93, 94) - the credit of sub-account 133 - for the amount of depreciation for the current reporting year.

These adjustments will bring the entity to the fair value of the intangible asset at the inventory date. In the future, depreciation should be charged in the generally established manner.

Another thing is if the “found” intangible assets according to primary documents received for free. For the fair value of such an intangible asset simultaneously with its capitalization increase additional capital(sub-account credit 424). Intangible assets received free of charge (except for intangible assets with an indefinite useful life) are also subject to depreciation. If intangible assets have already been operated without actual posting, it is necessary to calculate and accrue depreciation for the entire time during which the objects have already been used (Dt 23, 91, 92, 93, 94 - Kt 133).

Simultaneously with the calculation of depreciation, it is necessary to recognize income in an amount proportional to the accrued depreciation of such objects. At the same time, wiring is done: Dt 424 - Kt 745.

Of course, if depreciation and income are charged for previous years, they should be reflected as an error correction. That is, when calculating last year's depreciation, they make a posting: Dt 441 (442) - Kt 133. And last year's income (in an amount proportional to the accrued depreciation) is shown by posting: Dt 424 - Kt 441 (442).

Tax accounting. AT tax profit accounting low-income all as in accounting. Highly profitable individuals keep separate tax records of intangible assets. If the objects of intangible assets found during the inventory are used in economic activities, prohibitions regarding the “tax” depreciation of their value in NKU no. And it does not matter here whether there are documents confirming the acquisition (free receipt) of such intangible assets. At the same time, high-income earners will have to adjust the accounting financial result for the “amortization” differences provided for by the results of the reporting period.

Amortization amounts additionally accrued for previous reporting periods (if unreceived intangible assets were actually used in the activities of the enterprise) are reflected in the income tax return as an error correction.

FROM VAT-accounting everything is predictable. VAT amounts paid (accrued) in connection with the acquisition of a "found" object of intangible assets, the VAT payer has the right to include in the tax credit (within 1095 days) if there is a VAT registered in the ERTN. But if you use an intangible asset in non-taxable transactions or outside business activities, the tax credit will have to be compensated by VAT liabilities (). It is clear that in the case of a “find” in the form of intangible assets received free of charge, or objects for which there are no receipt documents from the supplier, no amounts will have to be reflected in VAT accounting.

Shortcomings of intangible assets

Accounting. In the event of a “loss” of an intangible asset found during the inventory, its value is written off from the balance sheet of the enterprise.

AT accounting the write-off of intangible assets, the shortage of which was revealed during the inventory, is reflected in the following correspondence of accounts:

Dt 133 - Kt 12 (for the amount of accumulated depreciation of the intangible asset);

Dt 976 - Kt 12 (for the amount of the residual value of the decommissioned intangible asset).

Moreover, before writing off the operated object of intangible assets, it is necessary to accrue depreciation for the current month, and then determine its residual value in order to write it off as expenses ().

Have you revalued intangible assets, and is there a credit balance on sub-account 412 “Revaluation (reduction) of intangible assets” for this object? Then, for the amount of such a balance, a posting is made: Dt 412 - Kt 441 (,).

To account for the amount of damage caused to the enterprise from a shortage of valuables, an off-balance subaccount 072 is used. This amount is reflected in the debit of subaccount 072 until the issue of the culprit of the shortage (damage) is resolved. After the guilty person is identified, it is written off on the credit of subaccount 072. At the same time, the amount of compensation to be reimbursed by the guilty person is reflected in the debit of subaccount 375 “Calculations for compensation for damage caused” in correspondence with the loan:

Sub-accounts 746 - for the amount to be reimbursed to the enterprise;

Sub-accounts 642 - for the amount to be transferred to the budget.

Tax accounting. AT tax profit accounting low-income people are guided exclusively by accounting rules. But high-income earners are obliged to adjust the accounting financial result for “liquidation” differences, namely:

Increase it by the amount of the residual value of the production facility of intangible assets, determined in accordance with P(S)BU or IFRS ();

Reduce it by the amount of the residual value of the same intangible asset, determined according to tax rules.

For non-manufacturing intangible assets, there is only an increasing adjustment, i.e. the financial result before taxation must be increased by the amount of the "accounting" residual value of the liquidated object ().

AT VAT accounting the situation is this. When writing off "lost" intangible assets, the enterprise must accrue "compensating" VAT based on the book (residual) value of intangible assets prevailing at the beginning of the reporting (tax) period in which this operation was carried out ().

After all, the loss of intangible assets due to a shortage is the non-economic use of intangible assets ().

Draw your attention to: when writing off shortages, intangible assets will not help. This norm NKU only applies to the OS.

You will not have to accrue tax liabilities if intangible assets were purchased without VAT.

Surplus and shortage of stocks

Surplus inventory

In accounting, “found” goods and materials are taken into account depending on the reasons for their occurrence. If surplus stocks are formed as a result of accounting errors, they are added in order to correct errors. In case of timely non-receipt of purchased goods and materials, the following postings are made:

Debit of the corresponding sub-account of accounts 20 “Inventory”, 22 “Low-value and wearing items”, 28 “Goods” - credit of account 63 “Settlements with suppliers and contractors” - for the cost of goods and materials, excluding VAT;

The debit of sub-account 644/1 "Unconfirmed tax credit" - the credit of account 63 and (if there is a VAT registered in the ERTN) the debit of sub-account 641 / VAT - the credit of sub-account 644/1 - for the amount of "input" VAT.

When overwriting Goods and materials make the following postings for the amount of the cost of goods and materials:

Debit of the corresponding sub-account of accounts 20, 22, 28 - credit of account 44 (if the excessive write-off of goods and materials occurred in the previous reporting year);

The debit of the corresponding sub-account of accounts 23 “Production”, 90 “Cost of sales”, 91 “General production expenses”, 92 “Administrative expenses”, 93 “Sales expenses”, 94 “Other expenses of operating activities” - credit of the corresponding sub-account of accounts 20, 22, 28 by the "red reversal" method (if the erroneous write-off of goods and materials occurred in the current reporting year).

"Found" during the inventory of goods and materials real surplus, which appeared "out of nowhere", are credited to the balance sheet, reflecting income. At the same time, a posting is made: debit of the corresponding sub-account of accounts 20, 22, 28 - credit of sub-account 719 “Other income from operating activities”.

The surplus stocks found during the inventory come ():

At net realizable value (if we are going to sell the “find”);

In assessing the possible use (if we use the stocks at the enterprise itself).

Tax accounting. AT tax profit accounting there is no need to make any adjustments in connection with the “found” surplus of goods and materials. This is not covered by the rules NKU. This means that both low-income earners and high-income earners are guided exclusively by accounting.

AT VAT accounting the amounts paid (accrued) in connection with the acquisition of goods and materials credited as a result of the inventory are included in the tax credit. Of course, taking into account the 1095-day period and in the presence of VAT issued by suppliers and registered in the ERRN. And if you plan to use goods and materials in non-taxable transactions or outside economic activities, the tax credit is “compensated” by VAT liabilities ( clause 198.5 of the TCU).

Of course, the above applies only to cases where the “find” has documents on their acquisition. If goods and materials for which there were no receipt documents were credited to the balance sheet, there is nothing to reflect in VAT accounting.

Shortage of goods and materials

Inventory shortages found during the inventory process can be of two types: within the limits of natural loss and in excess of these standards.

Recall : under natural decline understand the decrease in the amount (mass) of commodities due to a natural change in biological or physical and chemical properties while maintaining quality characteristics. Moreover, the losses caused by such reasons should fit into the limiting dimensions - the norms of natural loss. Everything beyond these limits - excess shortages. As for the losses incurred as a result of damage to goods and materials, their theft, non-compliance with the rules of transportation, storage, sale, etc., they are considered excessive, regardless of size.

Consider how the reflection in accounting differs different types shortage

Accounting. AT accounting The company can no longer use the missing goods and materials for their intended purpose and will not receive any economic benefits from them in the future. Therefore, they no longer meet the criteria for recognition as an asset ( p. 3 sect. I NP(S)BU 1), which means they should be written off the balance sheet.

Inventory shortfalls (both within and in excess of natural wastage) are included in other operating expenses ( "Expenses") and reflect on the debit of sub-account 947 “Shortages and losses from damage to valuables” in correspondence with the credit of inventory accounting accounts.

In situations where the enterprise keeps records of goods at sale prices, the corresponding amount of the trade margin relating to their cost () is also subject to write-off. Then we reflect the write-off of the initial cost with the entry: Dt 947 - Kt 282 "Goods in trade", and the write-off of the trade margin - with the entry: Dt 285 "Trade margin" - Kt 282.

Note! The enterprise can apply the norms of natural wastage only in the case when actual shortages are revealed and offset of shortages of goods and materials and surpluses due to regrading is carried out. In the absence of norms of natural loss, all losses are considered as excess ( ).

The amount of shortage in excess of the norms of natural loss, simultaneously with the write-off for expenses, is reflected on the off-balance sheet sub-account 072. After the guilty person is identified, the amount of excess shortage is written off on the loan of sub-account 072. At the same time, the debt of the guilty person and income are recognized (Dt 375 - Kt 716).

Tax accounting. AT tax profit accounting there are no differences. They are not covered by the rules NKU(cm. letters of the SFSU dated August 29, 2017 No. 1756/6/99-99-15-02-02-15/IPK and dated 18.04.18 No. 1702/6/99-99-15-02-02-15/IPK). Therefore, the financial result in the accounting "lay down" and the costs in the form of missing goods and materials, and income from compensation for their value.

In our opinion, on VAT accounting lack of goods and materials within the limits of natural loss have no effect. The enterprise retains the right to a tax credit for such goods and materials. There is no non-ownership and other similar facts requiring the charge of "compensating" VAT. At the same time, we note: the tax authorities argue that in this case it is possible not to accrue tax liabilities only on the condition that the amount of the shortfall is included in the cost finished products subject to VAT.

Another thing - excess shortages and losses TMC. They fit perfectly into the "non-economic" one. Therefore, if you previously reflected the “input” VAT on such goods and materials as part of the tax credit, now you need to accrue tax liabilities for VAT based on the cost of their acquisition ().

The same conclusion follows from letters of the SFSU dated February 1, 2018 No. 418/6/99-99-15-03-02-15/IPK.

However, this approach is used by the tax authorities only on the condition that the person responsible for the excess shortage has not been identified. If there is such a person, then, according to the fiscals, VAT should be charged on the amount of the received compensation, regarding it as compensation for the cost of the missing goods and materials (see. consultation in category 101.15 ЗІР SFSU). That is, they believe that in this case VAT should be charged on the basis of.

We do not agree with this approach. After all, when compensating for the cost of the missing goods and materials, the guilty person does not buy them, the supply of goods (in the understanding p.p. 14.1.191 NKU) is not, therefore, it is not necessary to charge VAT on the amount of the refund.

regrading

Accounting. According to the results of the inventory, the inventory commission can establish the fact that there are both shortages of valuables (excess of accounting indicators over actual ones) and their surpluses. In such a situation, the enterprise has the right to mutually offset surpluses and shortages due to regrading.

But this can only be done on the condition that the surpluses and shortages found as a result of the inventory ():

Arose on goods and materials of the same name;

Equal in number;

Formed during the same audited period;

Identified in the same verified financially responsible person.

And if there is a shortage of goods of the same name in one warehouse (managed by one employee) and a surplus in another (managed by another employee)? This is not a crossover! The case when the surplus and shortage of commodities and materials of the same name are detected in the same person, but in different audited periods, is also not a regrading.

The ideal option for offsetting by regrading is when the goods and materials that are in excess coincide in value with the goods and materials that were found to be short. But more often the cost of excess goods and materials is higher or lower than the missing ones. As a result, so-called sum differences are formed. How to deal with them in accounting? This question is answered.

If a the cost of goods and materials, which turned out to be in excess, exceeds the cost of the missing, the positive net difference is included in other operating income. At the same time, the accounting data for those accounts and sub-accounts of inventory accounting for which a surplus is found is increased. In this case, make the following postings:

For the amount of the regrading offset: debit of the corresponding sub-account of accounts 20, 22, 28 (excess goods and materials) - credit of the corresponding sub-account of accounts 20, 22, 28 (missing goods and materials);

For the amount of income from sorting: debit of the corresponding sub-account of accounts 20, 22, 28 (excess goods and materials) - credit of sub-account 719 “Other income from operating activities”.

But when, when offsetting the regrading the value of goods and materials found in short supply is higher than the value of valuables found in surplus, the negative sum difference is attributed to the perpetrators. If the perpetrators of the sorting were not found, the sum difference is considered as a shortage of values ​​​​in excess of the norms of natural loss. Reflect it in the composition of other expenses of the operating activities of the enterprise (Dt 947). At the same time, the minutes of the inventory commission provide exhaustive explanations of the reasons why negative sum differences in sorting cannot be recovered from financially responsible persons.

With a negative total difference in sorting in accounting, the following entries are made:

Debit of the corresponding sub-account of accounts 20, 22, 28 (excess goods and materials) - credit of the corresponding sub-account of accounts 20, 22, 28 (missing goods and materials) - for the amount of the regrading offset;

Debit of sub-account 947 - credit of the corresponding sub-account of accounts 20, 22, 28 (missing goods and materials) - for the amount of losses from regrading.

Attention! In the presence of surpluses and shortages of goods and materials of one name, the regrading is first offset, and only then the norms of natural loss (shrinkage, shrinkage, battle, etc.) are applied to the unaccounted shortage. In other words, it is impossible to first apply the norm of natural loss to the missing values, and then set off the surplus due to regrading.

Tax accounting. AT tax profit accounting no adjustments are made for the amount credited for sorting - NKU does not require it.

Now about VAT accounting. With a negative sum difference, we proceed in exactly the same way as with an excess shortage. That is, we charge "compensating" VAT based on the amount of such a difference on the basis of. If the difference is positive, there will be no VAT accounting.

Example 2 During the inventory of goods and materials carried out at the enterprise as of November 30, 2018, the inventory commission found the following discrepancies:

1) from the financially responsible person Lipinko D.S.:

. shortage of 5 kg of granulated sugar at a price of 10.00 UAH/kg (excluding VAT) in the amount of 50.00 UAH. The shortfall arose as a result of underwriting of sold inventories in the current reporting year according to accounting data. This is confirmed by primary documents;

. shortage of 1 kg of rock salt at a price of 4.00 UAH/kg (excluding VAT) for a total amount of 4.00 UAH. (including within the norms of natural loss - UAH 0.70 (conditionally), excess shortage - UAH 3.30). The person responsible for the shortage has not been identified. Based on the conclusions of the inventory commission, the missing goods and materials are subject to write-off from the balance sheet of the enterprise;

2) the results of the inventory of the financially responsible person Timchun A.F. are presented in Table. 4. At the suggestion of the inventory commission, the head of the enterprise decided to offset the missing values ​​with surpluses for regrading for all items of goods and materials. The person responsible for the regrading has been identified (see Table 5).

Table 4 Inventory results of goods and materials

Inventory differences	Name of goods and materials	Quantity	Price (excluding VAT), UAH	Amount, UAH
Item #1
	Juice "Pineapple", volume 1 l, manufacturer A	10 packs
shortage	Juice "Pineapple", volume 1 l, manufacturer B	10 packs
Due to the regrading that has arisen, the mutual offset of surpluses and shortages of the non-alcoholic drink “Pineapple Juice” in the same amount (10 packages) is carried out.The offset was made in the amount of 150 UAH. Due to the fact that the purchase price of 1 package of the Pineapple Juice drink from manufacturer A (surplus) is higher than the purchase price of 1 package of the Pineapple Juice drink from manufacturer B (shortage) by UAH 3.00. (without VAT) arisingpositive sum difference in the amount of UAH 30.00. included in other operating income.
Item #2
	Buckwheat, supplier A
shortage	Buckwheat, supplier B
As a result of the resulting sorting, mutual offset of surpluses and shortages of buckwheat in the same amount (70 kg) is carried out.The offset was made in the amount of UAH 560.00. (70 kg X 8.00 UAH/kg). Wherein: . since the purchase price of 1 kg of buckwheat from supplier B, identified in shortage, is higher than the purchase price of 1 kg of buckwheat from supplier A, identified in excess, by UAH 1.50. (excluding VAT), the resultingnegative sum difference in the amount of UAH 105.00. (70 kg X 1.50 UAH / kg) is subject to compensation by the guilty person ( ); . since the surplus of buckwheat from supplier A exceeded the shortage of buckwheat from supplier B, the resultingsurplus in the amount of UAH 240.00. (30 kg X UAH 8.00/kg) are included in other operating income.

Table 5 Reflection in the accounting of inventory differences for goods and materials

		Account correspondence		Sum,
1. Correction of the error (addition of goods and materials)
	Reflected an additional write-off of granulated sugar sold in the current reporting year
	Reflected financial result
2. Write-off of the shortage of goods and materials (the guilty person has not been identified)
	The amount of shortage of rock salt was written off as expenses
	Tax liabilities for VAT were accrued on the cost of excess shortage of rock salt (UAH 3.30 x 20%: 100%)
	The amount of excess shortage is reflected in off-balance sheet accounting (UAH 3.30 + UAH 0.66)
	The amount of expenses written off to the financial result
* Since in this case the guilty person has not been identified, the amount of damage should be credited to sub-account 072 until such a person is identified or the case is closed in accordance with the law ( ).
3. Positive sum difference for sorting
	Reflected the mutual offset of surpluses and shortages for the regrading of non-alcoholic drink "Pineapple Juice"
	Included in income is the amount of the positive amount difference
	Reflected financial result
4. Negative total difference for sorting and posting of surpluses
	Mutual offset of surpluses and shortages of buckwheat groats by sorting is reflected	281/groats A	281/groats B
	The amount of the negative amount difference written off as expenses		281/groats B
	Tax liabilities for VAT accrued when writing off excess shortage of buckwheat groats (UAH 105.00 x 20%: 100%)
	The amount of damage subject to compensation by the guilty person to the enterprise is reflected (UAH 105.00 + UAH 21.00)
	The debt of the guilty person was repaid by depositing funds into the cash desk of the enterprise
	The amount of excess buckwheat groats was credited (30 kg x 8.00 UAH/kg)	281/groats A
	Reflected financial result

The inventory has been carried out, the accounting data has been brought into line with the facts - and everything is “in openwork”.

conclusions

• Each company annually before the balance sheet date is required to conduct a complete inventory of all assets and liabilities.
• To conduct an inventory at the enterprise, an inventory commission is created, and if the amount of work is large, then working inventory commissions.
• In the general case, the inventory is carried out on the basis of an order (instruction) of the head of the enterprise on its implementation.
• To document the results of the inventory, non-budget employees can use both approved forms of inventory lists, inventory acts and collation statements, as well as independently developed forms.
• The protocol of the inventory commission is approved by the head of the enterprise within 5 working days after the completion of the inventory.
• For accounting items, in respect of which, during the inventory, a deviation of the actual data from the accounting ones was established, the accounting department draws up collation statements.
• The information recorded in the collation sheets is drawn up by the inventory commission in a protocol.
• The results of the inventory are reflected in accounting in the reporting period in which it is completed.
• Simultaneously with the posting of surplus fixed assets and intangible assets discovered during the inventory, they increase deferred income.
• In the absence of norms of natural loss, the entire shortage of goods and materials is considered as excess.

Documents Topics of the week

Instruction No. 264 - Instructions for the acceptance, storage, release, transportation and accounting of ethyl alcohol, approved by the order of the Ministry of Agrarian Policy of April 13, 2009 No. 264.

Instruction No. 281 - Instructions on the procedure for receiving, transporting, storing, dispensing and accounting for oil and oil products at enterprises and organizations of Ukraine, approved by order of the Ministry of Fuel and Energy, the Ministry of Economy, the Ministry of Transport and Communications, Gospotrebstandart No. 281/171/578/155 dated 20.05.08.

Regulation No. 88 - Regulations on documentary support of accounting entries, approved by order of the Ministry of Finance dated May 24, 1995 No. 88.

Regulation No. 148 - Regulations on the conduct of cash transactions in national currency in Ukraine, approved by the Resolution of the NBU Board of December 29, 2017 No. 148.

Regulation No. 879 - Regulation on the inventory of assets and liabilities, approved by order of the Ministry of Finance dated September 2, 2014 No. 879.

Decree No. 241 - Decree of the State Statistics Committee of the USSR "On approval of the forms of primary accounting documentation for enterprises and organizations" dated December 28, 1989 No. 241.

Order No. 193 - Order of the Ministry of Statistics "On approval of standard forms of primary accounting documents for accounting of raw materials and materials" dated June 21, 1996 No. 193.

Order No. 572 - Order of the Ministry of Finance "On approval of standard forms for reflection budget institutions results of the inventory” dated June 17, 2015, No. 572.

At the end of the year, the company conducts an annual inventory. This is spelled out in paragraph 27 of the Regulation on accounting and reporting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n. However, in reality, many accountants approach this procedure formally: they simply draw up documents, but do not carry out the inventory itself. And sometimes, due to lack of time, they don’t even do it.

For the fact that the audit was not carried out, the inspectors will not punish. But if you do not inventory the property and liabilities, with a high degree of probability errors and distortions will appear in the accounting. Imagine such a situation. The organization did not conduct an inventory and therefore did not track accounts payable with an expired statute of limitations. The amount was not included in the income on time. You will have to file a clarification on income tax and pay penalties.

In addition, to identify the real balances of materials, goods and cash at the checkout in the interests of the company itself. A timely revision will help to detect the shortage. By the way, it can be recovered from the culprit only when there are inventory documents drawn up in accordance with all the rules.

Simplified companies or UTII keep records in full and draw up financial statements - articles 2 and 6 of the Law of December 6, 2011 No. 402-FZ. For special regimes, the clause on mandatory inventory at the end of the year also applies.

You can see the main stages of inventory in the table. I'll tell you more about each of them.

Inventory steps

Stage	Actions
Preparing for inventory	The head issues an order to create a commission and to conduct an inventory. Financially responsible persons hand over to the chairman of the commission a receipt stating that they have transferred all documents on property to the accounting department, the incoming values ​​have been credited, and those who have retired have written off
Inventory	The commission checks the existence of the property and records the results in the inventory list
Comparison of audit results with accounting data	If discrepancies are revealed during the audit, the accountant draws up a collation statement. Is there a surplus or a shortage? Comparison sheet is not needed
Accounting for surpluses and shortages	The accountant draws up a final statement based on the results of the inventory (form No. INV-26). And then reflects the surplus or shortage, so that the accounting data is true

First, prepare an inventory order. Indicate the reason and timing of the audit, the composition of the commission, property and liabilities that you will audit. The document is signed by the head of the company, the chairman and members of the commission. The order form can be developed independently. In my opinion, it is more convenient to use the standard form No. INV-22, which was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

Before the start of the audit, financially responsible persons submit receipts to the accounting department stating that they have handed over all the documents on the property entrusted to them, credited the incoming valuables and written off the retired ones.

After that, the annual inventory itself begins. The commission fixes the results of the check in the inventory list or act. The document must be drawn up in two copies (clause 2.5 of the Inventory Guidelines). Each type of property has its own unified form. For example, No. INV-1 - for fixed assets, No. INV-3 - for goods and materials, No. INV-15 - for cash and monetary documents, No. INV-17 - for settlements with debtors and creditors. All these forms are in the resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88. But you can also develop your own forms.

By the way, if you use unified inventories, you will not have to separately collect receipts from financially responsible persons. The unified forms already include a special section with a receipt for them.

If, following the results of the inventory, the commission finds a surplus or shortage, then record this information in the collation sheet. In addition, summarize the surpluses and shortages found for each account in the final statement in the form No. INV-26 (approved by the Decree of the State Statistics Committee of Russia dated March 27, 2000 No. 26).

Documents on inventory issue on December 31. The Ministry of Finance insists that the audit should be carried out at the end of the year, and not at the beginning. The agency gives such recommendations to auditors in the annex to the letter dated January 9, 2013 No. 07-02-18 / 01 (section II, paragraph “Inventory of obligations”).

The organization can conduct an inventory on any day convenient for itself. But for accounting purposes, it is better to assign an inventory to the 1st of the month, for example, December 1. On this date, you can check the fixed assets and intangible assets, work in progress, inventories. Conduct an inventory of calculations on December 31 to confirm the relevant balance sheet items. Reflect the results of the inventory in accounting in December. This also applies to cases where the statement of inventory results is signed only in January of the following year.

If the inventory records are dated December 31, and the collation statements are dated January of the next year, then you will have to take into account temporary differences according to PBU 18/02. Because in accounting, the results of the inventory are in any case reflected at the end of the year (part 4 of article 11 of the Law on Accounting of December 6, 2011 No. 402-FZ). But in tax accounting, surpluses and shortages can be shown only on the date when discrepancies were identified and collation statements were signed.

Inventory

Detailed instructions on how to check inventory items are in paragraphs 3.15–3.26 of the Methodological Guidelines of the Russian Ministry of Finance on inventory. Let's dwell on the key points.

The commission does not only inventory those materials and goods that belong to the company and are actually in the warehouse. It is also necessary to check the values ​​that are shipped to the buyer, accepted for storage or are on their way. Therefore, there are many forms for the inventory of goods and materials:

- No. INV-3 (inventory list for all values ​​in general);

– No. INV-4 for goods shipped to customers, but still listed on the company's balance sheet;

– No. INV-5 for valuables accepted for safekeeping;

– No. INV-6 for goods in transit.

Did the check show deviations of accounting data from the actual amount of goods and materials? Make a collation statement in the form No. INV-19.

Goods shipped to customers or valuables in transit cannot be counted. In fact, they are not in stock. The inventory of such goods and materials is to check whether their value is correctly reflected in the accounting accounts. To do this, the commission is studying papers on these goods.

If, during the inventory, materials arrive at the warehouse or, conversely, leave materials, then keep their records in a special order. It is described in paragraphs 3.18 and 3.19 of the Guidelines. A financially responsible person accepts and releases goods and materials only in the presence of commission members. Enter the received goods in a separate inventory "Inventory received during the inventory." In it, indicate the date of receipt, the name of the supplier, the date and number of the receipt document, the name of the product, its quantity, price and amount. Valuables, on the contrary, leaving the warehouse, include in the inventory "Inventory released during the inventory."

Next, I would like to dwell on what an accountant should do if, during the inventory, a shortage or surplus is found. Consider postings using the example of goods and materials. Since it is in this area that discrepancies are most often found. But if you suddenly need records in case of cash shortage accounting or OS theft, then simply replace the material and goods accounting accounts with account 50 or 01.

Include the surplus found during the inventory in income at market value. It can be confirmed by two documents: either a report by an independent appraiser, or an accounting statement (if the price of the property is easy to find out from the media or the Internet).

Show the surplus in the account as follows:

DEBIT 10 (41, 43) CREDIT 91 sub-account "Other income"
- reflected surplus.

Found missing? Reflect it by writing:

DEBIT 94 CREDIT 10 (41, 43)
- a shortage of materials and goods was detected.

Further accounting for the shortage depends on whether the guilty nickname is found or not. In the first case, write off the shortage to the account of the guilty person by posting the debit of account 73 (76) and the credit of account 94. And in the second, include it in expenses. Record: debit account 91 subaccount "Other expenses" and credit account 94.

But in tax accounting, the procedure is different. If the culprit is identified, then include the cost of the shortfall in the costs on the date when the employee acknowledges the damage and signs the reimbursement agreement. Or a court decision on the recovery of damages will come into force.

At the same time, include the amount that the culprit is obliged to reimburse in non-operating income. Such an algorithm of actions is described by the Ministry of Finance of Russia in a letter dated April 17, 2007 No. 03-03-06 / 1/245.

Let's say the culprit is not found. The shortfall can be written off as expenses, but only on condition that the company has a decision to suspend the criminal case (letter of the Ministry of Finance of Russia dated May 29, 2015 No. 03-03-06/1/31130).

Was the shortage due to an emergency? It needs to be confirmed by the competent authority. Let's say there was a fire in the warehouse. The shortage will be confirmed by: a certificate from the Ministry of Emergency Situations, a protocol for examining the scene of the incident and a fire act. Are all documents in hand? The shortfall can be safely written off as expenses.

The Ministry of Finance believes that VAT should be restored from the value of the lost property (letter dated May 19, 2010 No. 03-07-11/186). Of course, provided that before that the company deducted the purchase tax.

But the position of officials is shaky. The Tax Code does not require VAT recovery in case of shortage. So do the judges. They are guided by the relevant resolution of the Supreme Arbitration Court of the Russian Federation dated October 23, 2006 No. 10652/06. And when the opinion of the Ministry of Finance of Russia contradicts the position of the Supreme Arbitration Court of the Russian Federation, the tax authorities should be guided by the point of view of the judges. This is also emphasized by the Ministry of Finance itself (letter dated November 7, 2013 No. 03-01-13/01/47571). Apparently, this is why the local tax authorities are gradually agreeing that the company is not at all obliged to restore VAT on the value of the missing property. For example, recently inspectors allowed not to restore the tax if the shortage arose due to a fire (letter of the Federal Tax Service of Russia dated May 21, 2015 No. GD-4-3 / 8627).

Sometimes, during the inventory, the commission discovers both surpluses and shortages for goods of the same name, but of a different grade. When a regrading is found for the same period and from the same financially responsible person, then, by decision of the head, such surpluses and shortages can be set off. To do this, use analytical wiring:

DEBIT 10 (41, 43) CREDIT 10 (41, 43)
- shortfalls were offset against surpluses.

The offset is carried out according to physical indicators. And if the cost of goods and materials is different, then take the smaller one for offset. For example, one box of "Honey with Nuts" cookies worth 1000 rubles is missing. At the same time, there is a surplus of two boxes of "Honey with Chocolate" cookies for 900 rubles. each. A credit can be made for a box of nut cookies worth 1000 rubles. There is a surplus - 800 rubles. (900 + 900 - 1000). It must be included in income.

In tax accounting, such an offset cannot be carried out. There, surpluses and shortages are reflected separately.

fixed assets

The inventory of fixed assets has a peculiarity. It can be carried out only once every three years (clause 27 of the order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n).

Usually, the loss of fixed assets is known immediately. It is rare that a shortage of OS is discovered only at the end of the year based on the results of the audit. As a rule, in the inventory list in the form No. INV-1, the number of fixed assets in fact and according to accounting data does not differ.

Pay special attention to documents on fixed assets. Before the audit, check that the accounting department has inventory cards, books, technical documentation and other OS papers. And during the inventory, see if the name, serial and inventory numbers, the year of issue of the asset according to the documents and in fact match.

Settlements and reserves

Let's move on to inventory calculations. Here, focus on bad debts. It must be included in the income of the period when the debt became uncollectible (clause 18, article 250 of the Tax Code of the Russian Federation). In the risk zone, the creditor is older than three years. That is the length of the statute of limitations.

But do not rush to write off debts that arose more than three years ago as income. First, see if you have a reconciliation act signed on both sides. The fact is that when a company recognizes its debt to the creditor (signs a reconciliation), the limitation period is interrupted and starts to count down again. Such rules are described in Article 203 of the Civil Code of the Russian Federation. Therefore, count three years from the date of the last reconciliation.

Also check if any of your counterparties have been liquidated. After all, the exclusion of a creditor from the Unified State Register of Legal Entities is another reason why a debt can become hopeless.

Overdue accounts receivable is the next item worth spending time on when checking calculations. Bad debts of debtors can be written off as expenses. The main thing is that there are primary documents confirming the amount of debt and the date of occurrence: waybills, acts, contracts.

If an organization gives employees money for a report, then the balance is probably hanging on account 71. See what this remnant consists of. Are there any amounts on which employees have not yet reported, although the deadline has already passed? During the inspection, inspectors will regard such money as the income of the employee and charge personal income tax on them. Let the employees hurry up with the report.

An inventory of reserves helps to check whether the amounts are reasonable. In accounting, most often, companies form two reserves: for doubtful debts and for vacation pay.

The organization itself sets the criteria for doubtful debts and fixes them in the accounting policy. On December 31, it is important to check once again whether the receivable for which the provision was created meets the criteria for doubtful.

The company also determines the procedure for calculating the reserve for vacation pay on its own. At the end of the year, it is better to clarify how many vacation days each employee has accumulated, and, based on this, double-check the calculation of the reserve.

Financially responsible persons cannot be members of the commission. After all, then they will check themselves. But they are required to be present at the inventory. This is written in paragraph 2.8 of the Inventory Guidelines.

Cash register

Counting cash at the cash desk must be carried out in the presence of members of the commission. Compare the revealed balance with the balance according to the cash book.

When inventorying the cash desk, the commission checks not only cash, but also BSO, securities and monetary documents (air and railway tickets, fuel cards, etc.).

Document the results of the check in an act in the form No. INV-15.

Does your company conduct cash settlements using cash registers? During the inventory, check the actual availability of equipment. And also see if there are documents related to the purchase, registration and commissioning of the cash desk (in the first half of 2015, you will find a summary of the seminar on which cash violations inspectors identify most often.

Lecturer:Ilona Wallen,
internal auditor GSL Law & Consulting

Penalties and liability for failure to conduct a mandatory annual inventory of goods and materials before compiling annual accounting and financial statements - read the article.

Question: Conducting an annual inventory. Do we have the right to conduct a mandatory annual inventory of goods and materials as of August 1 of the current year? What regulations regulate the timing of the annual inventory?

Answer: No, inventory in August is not considered annual. Before October 1, it is impossible to conduct an annual inventory.

According to clause 27 of Accounting Regulations N 34n, an inventory of assets and liabilities must be carried out before the preparation of annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year). In this case, no exceptions are provided. If the inventory is carried out in August, then the accounting data may be recognized as unreliable.

Rationale

Order, PBU of the Ministry of Finance of Russia dated July 29, 1998 No. 34n
On approval of the Regulations on accounting and financial reporting in the Russian Federation

27. Conducting an inventory is mandatory:
- when transferring property for rent, redemption, sale, as well as when transforming a state or municipal unitary enterprise;
- before the preparation of annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year). An inventory of fixed assets can be carried out once every three years, and library funds - once every five years. In organizations located in the regions of the Far North and equivalent areas, an inventory of goods, raw materials and materials can be carried out during the period of their least balance; when changing financially responsible persons; when revealing facts of theft, abuse or damage to property; in the event of a natural disaster, fire or other emergencies caused by extreme conditions; in the event of reorganization or liquidation of an organization; in other cases provided for by the legislation of the Russian Federation.

What happens if you do not conduct an inventory before the annual reporting

What are you risking: If you do not have any inventory documents, inspectors can fine the company up to 10,000 rubles, and the chief accountant or director for 2000-3000 rubles. In addition, for a company that is required to conduct an audit, the violation will be reflected in the audit report.

The management of the company is primarily interested in the inventory of property and liabilities. After all, this procedure allows, among other things, to detect shortages and quickly figure out why they were formed. However, in practice it is not always possible to regularly check assets and debts. It happens that employees simply do not have enough time for such an audit. For example, if we are talking about the hot period of preparing annual reports.

Meanwhile, the legislation has a clear requirement to carry out an inventory before the submission of the annual report (clause 27 of the Regulations approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n). What threatens a company that ignores this requirement? Let's list the possible consequences.

Tax authorities can fine a company in the amount of 10,000 rubles. under Article 120 of the Tax Code of the Russian Federation. This rule provides for liability for enterprises that do not have a primary organization, registers, or when transactions on accounts are incorrectly reflected. Such a fine can be issued if the company does not have any primary documents confirming the results of the inventory.

In practice, some companies do not conduct a real check, but draw up all the necessary papers. In this case, the company is unlikely to be fined. Indeed, for this, the inspectors will have to prove that the documents contain false information. And this is practically impossible.

The same applies to a fine for officials under Article 15.11 of the Code of Administrative Offenses of the Russian Federation (from 2,000 to 3,000 rubles). Yes, formally inspectors can issue a fine, referring to this rule. But then they must prove that the violation led to a distortion of the accounting records or an underestimation of the amount of tax accrued by at least 10 percent. The inspectors are unlikely to be able to provide such evidence.

If your business is required to conduct an audit, then the rejection of the inventory can be a real problem. The fact is that the auditors, whom the company did not invite to the inventory, must reflect this in their opinion. At the same time, the inspectors will write: they could not verify the reliability of the remains of the property (an appendix to the rule of audit activity No. 19, provided for by Decree of the Government of the Russian Federation of September 23, 2002 No. 696). Formally, a company that is obliged to conduct an audit should not submit an opinion on its results to the Federal Tax Service Inspectorate along with financial statements. But inspectors can ask for such a document and find out about the violation. And this may be a reason to check.

The inventory is regulated by the articles of the Federal Law No. 402-FZ “On Accounting”, the Regulation on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of Russia No. 34n.

The procedure for conducting an inventory of property and financial obligations of an organization and processing its results is defined in the Methodological Guidelines approved by Order No. 49 of the Ministry of Finance of Russia.

Unified forms of documents for processing the results of the inventory were approved by the resolutions of the State Statistics Committee of Russia No. 88 and No. 26.

Using all these documents in their work, the organization will be able to correctly draw up all the documentation necessary as part of the inventory in accordance with the requirements of the current legislation.

How often do you need to conduct an inventory of assets and liabilities?

The organization is obliged to conduct an inventory in each of the following cases (clause 3, article 11 of Law N 402-FZ, clause 27 of the Accounting Regulations N 34n):

before the preparation of the annual financial statements, except for the property, which was carried out starting from October 1 of the reporting year. At the same time, the OS Inventory can be carried out once every three years;

when changing financially responsible persons. In this case, an inventory is carried out only of the property that was entrusted to the financially responsible person;

when revealing the facts of theft or damage to property;

in the event of a natural disaster, fire or other emergency;

upon liquidation or reorganization of the organization.

The procedure for conducting an inventory

The inventory is carried out in several stages.

Step 1. Creation of the inventory commission

The creation of an inventory commission is formalized by an order (decree, order) of the head of the organization (clause 2.3 of the Guidelines for inventory).

The unified form of this order (form N INV-22) was approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 N 88.

Any employees of the organization can be included in the composition of the inventory commission. The members of the committee are usually:

representatives of the administration of the organization;

employees of the accounting service (for example, deputy chief accountant, accountant for an individual participant);

other specialists (employees of technical (for example, an engineer), financial (for example, head of the financial department), legal (for example, a lawyer) and other services).

Financially responsible persons cannot be members of the inventory commission, however, their presence during the verification of the actual availability of property is mandatory.

The committee must include at least two people.

In addition to the composition of the inventory commission, this order also indicates the timing and reasons for the inventory, the property to be checked and obligations.

After the approval of the order by the general director, this document must be signed by the chairman and members of the inventory commission.

The order to conduct an inventory is registered in the register of control over the implementation of orders (decrees, orders) on the inventory, which can be drawn up in the form N INV-23 (clause 2.3 of the Methodological instructions for inventory).

Step 2. Obtaining the latest receipts and expenditures

Before starting to check the actual availability of property, the inventory commission must receive the latest receipts and expenditure documents at the time of the inventory.

The received documents are certified by the chairman of the inventory commission with the indication "before the inventory at" __ "__________ 201_", which is the basis for determining the balance of property by the accounting department by the beginning of the inventory according to the accounting data (clause 2.4 of the Guidelines for inventory).

Step 3. Obtaining a receipt from financially responsible persons

The receipt, drawn up by the financially responsible person before the start of the inventory, is provided to the inventory commission on the day of the inspection and confirms the fact that by the beginning of the inventory, all expenditure and receipt documents for the property were handed over by the financially responsible person to the accounting department or transferred to the commission, all valuables that came under their responsibility, credited, and retired - written off.

Step 4. Checking and documenting the existence, condition and valuation of assets and liabilities

The inventory commission determines:

names and quantity of property (OS, inventories, cash on hand, documentary securities) available in the organization, including leased property, by counting in kind (clause 2.7 of the Methodological Guidelines for inventory). At the same time, the state of these objects is checked (whether they can be used for their intended purpose);

types of assets that do not have a material form (for example, intangible assets,) - by reconciling documents confirming the organization's rights to these assets (clauses 3.8, 3.14, 3.43 of the Methodological Guidelines for Inventory);

the composition of receivables and payables - by reconciling with counterparties and checking documents confirming the existence of an obligation or claim (clause 3.44 of the Methodological Guidelines for Inventory).

The inventory commission enters the data obtained into the inventory lists (acts). After that, financially responsible persons in the inventory lists (acts) must sign that they were present during the inventory (clauses 2.4, 2.5, 2.9 - 2.11 of the Methodological Guidelines for the inventory).

Step 5. Reconciliation of data in inventory records (acts) with accounting data

After that, the data obtained in the inventory lists (acts) are verified with accounting data.

If surpluses or shortages are identified during the inventory, then a collation sheet is drawn up, which indicates the discrepancies (surplus, shortage) identified during the inventory. It is compiled only for the property for which there are deviations from the credentials.

The following forms of documents can be used to process the conduct and results of the inventory:

for fixed assets - Inventory list of fixed assets (form N INV-1) and Comparison sheet of inventory of fixed assets (form N INV-18);

for MPZ - Inventory list of inventory items (form N INV-3); Act of inventory of inventory items shipped (form N INV-4) and Comparison sheet of the results of inventory of goods and materials (form N INV-19);

for deferred expenses - the act of inventory of deferred expenses (form N INV-11);

at the cash desk - Cash Inventory Act (Form N INV-15);

for securities and BSO - Inventory list of securities and forms of documents of strict accountability (form N INV-16);

for settlements with buyers, suppliers and other debtors and creditors - Inventory act of settlements with buyers, suppliers and other debtors and creditors (form N INV-17).

Step 6. Summarizing the results of the inventory

The inventory commission at the meeting following the results of the inventory analyzes the identified discrepancies, and also proposes ways to resolve the discrepancies found between the actual availability of values ​​​​and accounting data (clause 5.4 of the Methodological Guidelines for the inventory).

The meeting of the inventory commission is documented in minutes.

If no discrepancies were identified based on the results of the inventory, this fact should also be reflected in the minutes of the meeting of the inventory commission.

Based on the results of the meeting, the inventory commission summarizes the results of the inventory.

For this purpose, the unified form N INV-26 "Statement of accounting for the results identified by the inventory", approved by the Decree of the State Statistics Committee of Russia dated March 27, 2000 N 26, can be used, which reflects all identified surpluses and shortages, and also indicates the way they are reflected in the accounting (p 5.6 Guidelines for inventory).

The minutes of the meeting of the inventory commission, together with the statement of results, are submitted for consideration to the head of the organization, who makes the final decision.

Step 7. Approval of inventory results

The inventory commission submits to the head of the organization the minutes of the meeting of the inventory commission and a record of the results identified by the inventory.

Comparison statements and inventory lists (acts) may be attached to the said documents.

After reviewing the documents, the head of the organization makes the final decision, which is formalized by an order approving the results of the inventory (clause 5.4 of the Guidelines for the inventory).

An obligatory part of the order is an instruction on the procedure for eliminating discrepancies identified by the inventory.

After that, the documentation on the results of the inventory is transferred by the inventory commission to the accounting service.

Step 8. Reflection in accounting of inventory results

The discrepancies identified during the inventory between the actual availability of objects and the data of the accounting registers should be reflected in the accounting in the reporting period to which the date as of which the inventory was carried out belongs (part 4 of article 11 of the Federal Law of 06.12.2011 N 402- FZ).

In the case of an annual inventory, these results must be reflected in the annual financial statements (clause 5.5 of the Methodological Guidelines for the inventory).

If, as a result of the inventory, property that is not subject to further use due to moral obsolescence and (or) damage, such property is subject to deregistration.

Also, debts with an expired limitation period are written off from the balance sheet.

Shortage detected

In accounting shortages are reflected on the date as of which the inventory was carried out (clause 4, article 11 of the Accounting Law).

The cost of acquiring the missing inventories is attributed to the costs associated with production or sale, within the limits of natural loss (clause "b", clause 28 of the Accounting Regulations N 34n).

The lines will be like this.

The cost of shortages of inventories in excess of the norms of natural loss and shortages of inventories for which such norms are not approved, as well as shortages of fixed assets, tools, money and monetary documents (BSO, etc.) (clauses "b", clause 28 of the Accounting Regulations N 34n):

if the person responsible for the shortage is identified, it is recovered from this person;

• if the person responsible for the shortage is not identified, it is written off to other expenses.

For income tax purposes the cost of acquiring the missing inventories is taken into account in material costs in the period when the shortage is detected within the approved norms of natural loss (clause 2, clause 7, article 254 of the Tax Code of the Russian Federation).

The procedure for accounting for shortages of inventories in excess of the norms of natural loss and shortages of inventories for which such norms are not approved, as well as shortages of fixed assets, tools, money and monetary documents (BSO, etc.) depends on the situation.

Situation 1. The person responsible for the shortage has been identified. In this case, the cost of shortages is taken into account in the expenses for one of the following dates (clause 8, clause 7, article 272 of the Tax Code of the Russian Federation):

or finding guilty of the amount of damage (for example, on the date of conclusion of an agreement with the employee on voluntary compensation for damage);

or the entry into force of a court decision to recover the amount of damage from the guilty person.

At the same time, income must take into account the amount of damage found guilty or awarded by the court (clause 3, article 250, clause 4, clause 4, article 271 of the Tax Code of the Russian Federation).

Situation 2. The person responsible for the shortage has not been identified. Then the cost of shortages is taken into account in expenses as of the date of drawing up one of the following documents (clauses 5, 6, clause 2, article 265 of the Tax Code of the Russian Federation):

or a decision to suspend the preliminary investigation in a criminal case due to the fact that the person to be charged as an accused has not been identified;

or a document from the competent authority confirming that the shortage was caused by an emergency.

For example, in case of fire, such documents will be a certificate from the fire service (MES), a fire act and a protocol for examining the scene.

Excess property discovered

The market value of surplus property identified as a result of the inventory is included in accounting and tax accounting as income as of the date on which the inventory was carried out:

The market value of such property can be confirmed by one of the following documents:

or a certificate compiled by the organization itself on the basis of available information on prices for the same property (for example, from the media);

or an independent appraiser's report.

The accounting entry will look like this.