Golovna > How to help the little ones > Inventory of financial crops. Carrying out an inventory of the lane and goiter

Inventory of financial crops. Carrying out an inventory of the lane and goiter

І financial goiter organization is arranged, as a rule, before the folding of the stars for the bags of the year. Tsya procedure may be low features. Let's take a look at the article.

Zagalni vіdomostі

Carrying out an inventory of the organization’s lane is a complex of visits, directing for re-verification and documentary confirmation of the presence, and becoming a stock of material values. Information about them can be found in the official documentation. At the enterprise, a special account is being transferred, which is the accounting form. Inventory of the lane of the organization before the execution of the state order. With this document, a substantiation is provided for the implementation of this procedure, a commission is assigned. At the punishment, the terms vikonannya robit are also assigned. The inventory of the organization's lane can be carried out as planned, and according to plan.

manager

Inventory of the organization's lane is required:

For the establishment of the factual presence of material values.
Comparison of data removal from accounting records.
Identification of substandard resources, molding of motivated visnovkіv, preparation of documentation for their write-off of ducks. With these procedures, the necessary facsimiles and competent structures can be obtained.
Appointment of wines in case of revealed excesses, shortages, laying off the lane.
Re-verification of the accuracy and reliability of the lane and the goiter, the completion of contractual lines by the contractors, zastosuvannya zahodnenya and repayment of fences, write-off of them after the end of the statute of limitations.

Classification

Іsnuyut see differentіnventarizatsії lane and goiter'yazan organization. For example, procedures can be frequent, vibratory, repeated, periodic. At the same time, it’s time to reconsider the accuracy and completeness of the zvіtnostі, to reveal, to the scale of the data and to confirm the actual state of the law, allowing a sustainable inventory of the organization’s main. Won є obov'yazkovoy vіdpovіdno up to paragraph 7 of the instruction, which regulates the rules for the storage and filing of pіdbag (monthly, quarterly, river) displays. The inventory of the organization's lane, the execution and results of which are assessed according to methodical instructions, approved by order of the Ministry of Finance No. 49 dated 13.06.1995.

Global rules

The organization of the inventory of the lane is based on material values, regardless of the location of their distribution. The procedure expands on the selection of stocks and otherwise does not belong to the enterprise, but to be on the savings, in rent, taken away for processing and other. Inventory is carried out even if the lane is not insured. Revision zdijsnyuєtsya for the purpose of knowing material values. You can have a workshop, a workshop, a virobnicha dilyanka, a laboratory too. The procedure for carrying out an inventory of the organization's lane includes the following stages:

Seeing the order.
Translation of that description.
Documentation
Recording data.
Storage stowage.

order

Vіn is guilty of buti accepting the backlog, so that the organization of the inventory of the lane did not become for spіvrobіtnіv іvіdpovіdalnyh osіbіbіvankoy and the stench could bіdgotovatisі before it. At the order, a commission warehouse, її head, objects, where to zdіysnyuvatimetya revіzіya, її lines are assigned. The document can be folded behind the form pointed at the methodical statements. The order is registered with the prince's control.

Commission

As її members can act as administrative practitioners, accountants, other fakhіvtsі, yakі mаyut vіdpovіdnu vіdpovіdnu і professіynі navychki i for otsіnki i'll goitre yazan і mаna pіdpriєmstva. It is not allowed to include commissions of material and material faults to the warehouse. In case of validity of even one of the recognized members, the results of the revision may be recognized as invalid. This is especially true in case of cases, if the organization of the inventory of the lane is directed to the discovery of faults from theft, the use of material values, the re-verification is charged for changes in material-critical circumstances, as well as when transferring evidence to court .

At great number the objects of re-verification can be formed by working commissions. The stench is rebuying at the suborder of the head of the post-inflated main group of auditors. Before the appointment of the labor commissions, not only a re-verification will begin and the evidence of material values will enter. They may have the right to make propositions regarding the expansion of control, savings, acceptance, admission of the lane.

Delivery of materials

The organization of the inventory of the lane transferring the allocation of surpluses of material values and the essential stocks of documents. For this member of the audit committee, they will use all the pributkovo-vitrate vіdomostі, zvіti pro ruh ob'єktіv and koshtіv. All documents that are added to the registers are submitted with the head. When you try to work out the date of the inventory. Tse є pіdstavoy vyznachennya zalishkієyu zalishkіv tih material values on the cob of the procedure.

important moment

Before that, how to carry out an inventory of the organization's lane, material and maintenance services provide a statement that all the documentation and supply documentation has been created in the accounting department or transferred to the commission, as well as all the objects that have been found, have been vibuli - written off. Such papers are to become individuals, yakі mayut pіdzvіtnі sumi chi entrusted with the transfer / withdrawal of material values. The re-verification of the factual presence of the lane is counted for obov'yazkovoї the presence of senior servicemen. At different times, the individuals that they have adopted are written in the inventory about the adoption. At the time of re-verification, all operations with objects are attached. At the time of the need for material values, the process of revision of their rozmіshchyut okremo and add descriptions to them. As a rule, the inventory is carried out for a few days, the application with the lane is sealed.

Verification of material values

As a rule, it is won by the succes- sive method. Win the transfer of all values. The whole process is laborious. In the rules for carrying out inventory, it is allowed to use simpler methods of rechecking only in the case of vinyatkovyh vpadkah. For example, such methods are allowed during the revision of products and materials, as in non-sheltered containers of the postal worker. In this case, a number of objects can be installed on the basis of supporting documentation for the language audit in kind. As a result of the selection review, there will be a difference between the indicators, which were determined by the marking and the specifics of the post-employees, and the actual visibility of the values, the commission may zdijsniti sucile (povnu) inventory .

Revision of fences

Inventory of the goiter of the enterprise and the survey of data from the rozrakhunkiv іz deputies/contractors. In the course of the revision, the priming of the priming of the fences (the presence of the primary documentation), the correctness of the rozrakhunkiv and the formation of the final surplus on the date of the procedure are reviewed. At the time of consumption, the commission may have the right to request that data be obtained from information related to the accounting form of business.

Storage of descriptions and assets

In instructions No. 25n (appendix 3), there are other forms of documents of the skin inspection object. Forms describing the business may have the right to expand and independently. In this way, the forms can have additional details and values, in which the specificity of the display of information about material values and the particularity of their savings are guaranteed. However, at any time, on such forms, there may be ostentatious signs, inserted by an addendum 3. Before the acts and descriptions of the inventory, data should be entered as far as the factual visibility of the lane and those actually taken on the form of goiter. For ensuring the completeness and accuracy of the information entered, the audit commission is confirmed. The leather description is compiled in at least 2 copies.

Filling specifics

The names of the objects of the inventory are assigned according to the nomenclature in units adopted in the guise. On the dermal arch, the number of values is indicated (in words) and the total number of natural displays, recorded on the side, independently, in addition, in some quantities (kilograms, pieces, meters thin) the stench is shown. If pardons are allowed, their corrections will be made by all conciliators by way of christening incorrect records and putting down the correct ones. With whom, the signatures of members of the commission and materially valid osib should be signed. It is not allowed to leave incomplete graphs in the descriptions. Empty rows on the remaining sides are crossed. Okremі descriptions of guilt are deposited on the mine, which are in the lease, on the vodpovidalny berіgannі or otrimane for reprocessing. One copy of the document pіdlyagaє nadsilannyu vlasnik material values. On the other side, try to find out about rechecking the taxation, the price and the score of the results. She is honored by all the members of the commission and materially supported by the supporters. After the procedure has been carried out, it is necessary to give a receipt that the re-examination was carried out in their presence, the stench does not raise claims to the auditors and took mine on the final security.

Statement of data

Acts and inventories, signed by members of the audit committee, are transferred to the accountants. It checks the correctness of the design and presentation of documents, it is necessary to compare the actual data with the indicators of zvіtnosti. At times of identification, a list of differences is compiled according to the form 0504092.

Nestacha in the borders and over the normalization of the values of natural losses in the variant and kіlkіsny manifestations.
The price of the object, the difference between it and the balance sheet.
Overshoots in the variant and kolky expressions.

The number of copies in quantity - not less than 2. In case of equal showings, take to respect the re-sorting of values, sums of retail, which are named after it. Krim tsgogo, next to write off spending in the boundaries of normalized values of natural costs. The results of the revision are recorded in the skin type of material values and are replaced by other forms.

Documents

The inventory process has descriptions:

Vidpovidalnist

Vіdomosti accounting svіtnoїdokumentatsії can be considered unreliable, as if the inventory was carried out not according to the rules, or the results were documented with damage to the vimog. It is possible to know, for example, in vipadkah, if the undertaking is violating the imposition of a contract on a materially-defensible spy through the court. As a way of proving your position, the organization will have to submit updates to the authority for inventory documents.

Vіdpovіdno up to the rule of thumb, the FNP inspectorate cannot impose a fine on the undertaking for those who did not carry out an audit, regardless of the relevant obov'yazok. Legislation has not introduced annual sanctions for non-inventory visits. Understanding the importance and necessity of this procedure. Even for the results of the inventory, a reliable statement about the camp of your mine and the essential stock is formed.

The correctness and the rounding of the sums, displayed on the buns to the buhoblik, will require periodic rechecking. Such a re-verification is carried out by the way of inventory of financial crops. As a result of such an inventory, the accounts of the organization are reviewed with other persons, collections for shortages, receivables and payables. Let's take a look at the procedure for conducting such a review.

Necessity of inventory

At the thought of the Ministry of Finance Russian Federation, conduct an inventory of the mine and financial goiter and organize the following carefully. The period for rechecking is from 1 day to 31 days.

The need to carry out such a reconciliation is evident, in addition, from paragraph 74 of the Regulations dated 29 September 1998 to the year No. 34n, as a result of which the accounting form is not guilty of buti inconveniences (non-regulation) with the counterparties of the organization of the amount of distribution nostrils in rosrachunks. Rechecking is carried out before the folding of the river sound.

Krim tsgogo, legislation transfers low vipadkіv, for those who also need inventory.

Obov'yazkove carried out inventory

Vipadki, for any conduction of an inventory of financial goiters (as an addendum to the conduct of an inventory of financial goiters), before paragraph 27 of the above-mentioned Regulations. Stink Axis:

transfer lane from hire;
operations for GUP chi MUP;
change of materially sound conditions;
beaten, scribbled lane, vindicated nasledkіv vіd NS;
reorganization and liquidation of a legal entity.

Carrying out an inventory of financial goiters

The revision that is being looked at includes:

inventory credit organizations;
re-verification of rozrahunkiv from the budget;
I will become a reconsideration of contractors (buyers, post-employees);
іnventarizatsiyu rozrahunkіv for advance payments;
іnventarizatsiyu rozrahunkіv іz pratsіvniki іz salaries іnshih vyplatov;
re-inventory of financial goiters and organization of all debtors and creditors.

Rechecking the identity of data about rosrachunks (in other words - the zvirka of rosrachunkiv) is carried out according to the skin from the designations of the subjects of the okremo.

The hour of carrying out the inventory following the provisions of the Methodological Recommendations of the Ministry of Finance of the Russian Federation dated December 13, 1995 N 49.

The procedure for conducting an inventory of the lane and financial goiter

Carrying out an inventory can be secured by a special commission, as a rule.

Appointed members of the commission to be carried out by the organization’s clerk, for which there is a special order (mandate).

Inventarizatsya, Zokrema, Pidlyagayut Debutovs on rahunks 60, 62, 68, 69, 71, 73, 75, 76, and such lending polls on rachins 60, 62, 66, 67, 68, 69, 70, 71, 73, 75, 75, 75 , 76.

With the method of carrying out an inventory organization, incl.

The results of the inventory of rozrahunkiv and financial goiter are reviewed by the relevant act.

Іsnuє unified form of the act No. ІНВ-17. The organization's protegeur may have the right to independently approve the form of such an act.

Zvirka with tributary organs is signed by the way of folding the act in the form 1160070.

The storage of assigned documents may be reassigned to the conclusion about the inventory of the mine and financial goals of the organization. Such a conclusion is the basis for the compilation of the inventory records.

Inventory of the mine and goiter - tse periodic rechecking of their presence, I will become an assessment. Obviously, in the organization, we may be able to confirm the accounting appearance. For example, material values are given to natural natural inflows - viparovuvannya, drying out, drying out, etc. As a result, their quantity and varity are essentially changed. At the reception, evil may be revealed, allowed under the hour of appearance, - stealing, dying, wounding thinly. Inventory, in this way, allows you to reconsider the rules and minds of saving material values, penny koshtіv, maintaining the warehouse state and the reality of these appearances, maximizing the operation of machines, possession, and other objects of the main zabіv organizations, as well as avoiding such negative phenomena, like stealing myna pratsіvniki pіdpriєmstva.

In addition, in case of documenting the facts of the government's activities of the organization and in case of their modification in the accounting form, various pardons, typos, inaccuracies and corrections are allowed. Therefore, it is necessary to reconsider the completeness and reliability of the accounting form - it is only possible to establish a new inventory, as much as possible of the change of appearance data and the primary documents in accordance with the actual obligation and the cost of the organization.

Federal Law No. 129-FZ, and navіt Provisions for the conduct of accounting and accounting standards before it was established that organizations may conduct an inventory:

- if the mine is transferred from hire, it is bought and sold;
- in case of reorganization and liquidation of organization;
- with the transformation of the sovereign or municipal unitary enterprise;
- before the folding of the river accounting zvіtnostі (crime of the lane, the inventory of which was carried out no earlier than 1 day of the zvіtny rock);
- in case of change of materially significant errors (on the day of acceptance and transfer of certificates);
- in case of revealing the facts of rotting, evil-doing or pursuing the lane (negatively after the establishment of such facts);
- as it became spontaneously dashing, after some other supra-divine situations, caused by extreme minds (due to the end of the spontaneous disaster);
- In other ways, referred to by the legislation of the Russian Federation.

In the event of a collective or brigade material inventory, it is necessary to carry out an inventory in such situations:

- when changing a team leader, a foreman;
- an hour of vibuttya from the team of the brigade over 50% of workers;
- for the sake of one number of members of the team of the brigade.

The order of that line of carrying out the inventory in other ways is to establish the organization code. Vіn vyznaєє, sіlki razіv і svіtnomu rotsі і if ає mає іnventarizatsija, tverdzhuє perelіk myna and goiter, which are inventoried, and also virіshuє nutrition about the conduction of vibrkovіvіrki. The establishment of a kerіvnik the order of carrying out an inventory can be fixed in the public policy of the organization.

Chinne legislation does not protect the inventory on a good day for the organization, for example, 3 August or 25 March. Prote most dotsіlno recognize the inventory on the 1st day of the month, the balance itself on the qiu date, according to the established procedure, the balance is displayed for all synthetic and analytical accounts of the accounting form - data is formed for compiling the inventory and the result is shown iv inventory. And if not the 1st day of the month, but, for example, the 3rd day of the month, will be collected, then it will be necessary to pay for the th date of the intermediate sums of turnover and the balance for the rachunks, for which it is necessary to pay for mine or financial goiter, which inventory settle into a particular vipadku.

Krіm planned inventories, yakі held for zazdalegіd zatverzhenim schedule, organization can zdіysnyuvati і unscheduled sucіlnі іvіntarizatsії commodities and materials (TMC). Such inventories are called rapt and allow you to find some insignificant materially significant errors. Carried out according to the plan-schedule, folded the businessman's certificate and what is taken from the chief (senior) accountant's officer. Raptovі reverifications of guilt are carried out by us before:

- the newly hired workers have materially good conditions;
- in case of osvіtі and growth of above-normative stocks of commodity-material values;
- under the hour of the establishment of facts, the violation of the rules for accepting, saving, realizing valuables.

In the course of the inventory, it is verified and documented confirming the presence of the mine and the goiter, and its assessment. Inventory is required for all mine organization and all kinds of financial goiter. With whom, it is possible to overturn the following mine, that the organization should have the rights of authority, be known for the most important security, the mine that is rented, otrimane for processing, and also the mine that is not insured. This kind of inventory is called suicidal.

To the warehouse of the mine enters cash, intangible assets, financial investments, stocks, ready products, goods, other stocks, cash and other financial assets.

Before the financial goiter, there are creditors' debts, bank loans, positions and reserves. The stench may be formalized by position agreements, credit agreements and agreements, laid down for a commodity and a commercial loan.

For the decisions of the kerivnik, a vibratory inventory can be carried out, at the hour of which it is necessary to check whether it is a part of the lane. Tse can be commodity-material values, which lie up to one materially viable individual or be in one place (in a warehouse or in an office).

Inventory- ce re-verification of the visibility of the organization's lane and I will become financial goiters on the first date by way of the actual data from the data of the accounting appearance.

This is the main method of actual control over the savings of mine values and coins.

To the warehouse of the lane enter the koshti, stocks, ready products, goods, other stocks, koshti and other financial assets.

Before financial goiter, bank loans, positions and reserves are seen. The stench may be formalized by position agreements, credit agreements and agreements, laid down for a commodity and a commercial loan.

Normative base for the inventory process

Regulatory document that regulates the procedure and rules for conducting an inventory Russian organizations, є the order of the Minister of Finance of the Russian Federation dated 13.06.1995 No. 49, which confirmed the “Methodological instructions for inventorying the line and financial goiter”.

Meta inventory

The main goals of the inventory are:

revealing the factual presence of the lane (like a wet one, so it doesn’t belong to an organization, but to be listed in an accounting guise) with a method of securing yoga security, as well as revealing uninsured objects;

determination of the actual quantity of material and manufacturing resources, victories in the manufacturing process;

zіstavlennya actually otrimanih data about the presence of the myna in nature with the data of the analytical and synthetic appearance (revealing excess and shortages);

re-verification of the correctness of the appearance in the guise of an assessment of the lane and crops, as well as the possibility of assessing commodity and material resources with the improvement of the current market price and the actual physical state;

revision of the dotrimanny rules for the use and exploitation of the main assets, the selection of intangible assets, as well as the rules for the saving of commodity-material values, valuable papers, and koshtiv.

See inventory

Inventory of hoarding lane is divided into:

Chastkov.

Three substations carried out:

planned;

according to plan (raptov).

The order and line of the inventory

The order of that line of carrying out the inventory is determined by the organization's certifier, with a slight twist, if the inventory is carried out, it is obov'yazkovim.

Carrying out inventory and obov'azkovim:

when transferring the lane for rent, redemption, sales, as well as when transforming the sovereign or municipal unitary enterprise;

in front of the folding of the river accounting zvіtnostі;

for changes in financially viable conditions;

in case of revealing the facts of theft, the evil of the chi psuvannya of the lane;

in times of spontaneous hardship, after other supernatural situations caused by extreme minds;

in case of reorganization and liquidation of organization;

in other ways, transferred by the legislation of Ukraine.

Inventory procedure

The inventory procedure is composed of a number of stages.

The first stage is preparation. Vіn includes steps come in:

preparation for the order of the inventory;

molding of the inventory committee;

designation of the terms carried out and the type of inventory of the lane;

otrimanna rospisok vіd materially vіdpovіdalnyh osіb too.

Another stage is the calling, obmiryuvannya, pidrakhunok, revealing that re-verification of the factual presence of the mine and goiter, as well as the compilation of inventory descriptions. The third stage is the establishment of data on inventory descriptions with data on accounting appearance: differences are revealed, differences are formed, and causes of differences are identified.

The final stage is the registration of the results of the inventory. At this stage, the data of the accounting form are brought to the point of view of the results of the inventory, individuals guilty of the wrong form of the lane are attracted to the administrative point of view.

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Inventory: details for an accountant

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Vіdbivaєmo results of the inventory
Accounting value and the appearance of the results of the inventory are displayed on the basis of the inventory ... In the stand-alone installation, during the inventory, a failure of the personal computer was detected ... install the form, it is necessary to display the result and inventory: Change of operation Debit Credit... shortfalls, revealed in the form of inventory results , seem to be the approaching rank: Appreciation ... for the existence of differences in the results of the inventory, carried out with the method of confirmation ...
About conducting an inventory of non-financial assets, establishing and fixing types of financial security
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Viewing the results of the inventory in the form
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The procedure for regrading to the accounting appearance, revealed after the inventory
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INSTUP

Inventory is one of the main elements of the method of accounting appearance, the essence of such a field is in the animal manifestation of the lane and goitre of organization with respect to the accounting appearance.

Inventory poklikana virishuvati rich zavdan. And the main task is to control the safety of the lane by setting the factual evidence with respect to the accounting appearance, as well as rechecking the reality of the sums, which are reflected in all the balance sheet.

The method of this work is report description inventory as an element of the accounting method.

1. Give an understanding of the inventory. Signify її see. Describe the procedure for conducting the audit.

2. Look at the features of the inventory of four types of mine and financial crops.

3. Describe the procedure for carrying out an inventory of goods and goods and the results of the inventory on the application sheet of TOV "Ventos".

For the purpose of writing this work, it was written first and foremost and special literature in the form of accounting, periodicals, regulatory documents.

1. INVENTORY OF MAIN AND ZOBOV'YAZAN ORGANIZATION

1.1 INVENTORY CONCEPT. ЇЇ SEE AND PROCEDURE

Inventory - ce re-verification of the lane and goiter, organization of the path to the feast, death, zvazhuvannya. There is a way to clarify the appearance and further control over the savings of the organization's lane.

To ensure the reliability of accounting data and accounting records, organizations of crops and crops carry out an inventory of the lane and crops, and in the course of which they are re-verified and documented, they confirm their presence, the camp and the assessment.

Inventory is carried out by all mine organizations regardless of their financial needs and all kinds of financial goiter.

Fallow in the form of a stage of hoarding with a re-verification of the lane and goiter, the organization separates the entire private inventory. Povna _inventarization ohoplyuє all without blame, see the lane and financial goiter of the organization. Chastkov ohoplyuє one or a few sprigs of mine and goiter, for example, less than a cat, the materials are too thin.

Also, inventories are planned and planned.

The order (number of inventories at the public office, dates of their conduction, alteration of the lane and goiter, which are overturned in case of skin diseases, then) of the inventory of the organization shall be marked by the organization's chief, for a fault, if conducting an inventory and obov'yazkovim. Vipadki obov'yazykovogo carrying out inventory:

· Transfer of the lane for rent, buy-out, sales, as well as the transformation of the sovereign or municipal unitary enterprise;

· Storage of accounting records (crime of the lane, inventory of which was carried out no earlier than 1 year of starlight). Inventory of the main assets can be carried out once for three years, library funds - once for five years;

· Changes in material and financial conditions;

· Revealing the facts of rotting, evil or psuvannya lane;

· Vipadki spontaneous dashes, after or other super-elevated situations, called out by extreme minds;

· Reorganization and liquidation of organization;

· Other fluctuations.

Inventory objects are: assets, intangible assets, financial investments, stocks, finished products, goods, other stocks, stocks, other financial assets, creditor debt, bank loans, positions, reserves.

To carry out the inventory, the inventory is constantly being created by the inventory committee. Representatives of the administrative organization, practitioners of the accounting service, and other specialties (engineers, economics, technicians, etc.) are included in the warehouse of the commission. Before the warehouse of the commission, it is possible to include representatives of the internal audit service of the organization, independent audit organizations.

Before the beginning of the re-verification of the factual visibility of the inventory commission, we should take into account the remaining at the time of the inventory of supplies and other documents or information about the material values and costs.

Before the inventory, please come in to prepare. Material values are sorted and stacked according to names, varieties, sizes; at the places of saving, there are labels from the assigned numbers, masi chi come in values that are being revised. All the documents about the arrival of the acknowledgment of guilt were processed and recorded to the registers of the analytical form. On the cob of the inventory of a skin individual of a group of individuals that are worthy of saving values, a receipt is taken. The receipt is included up to the head part of the form - inventory description or act of inventory, where records are written about the actual presence of the mine and the reality of the insurance of financial goiters.

A leather description (act) is compiled no less than two examples, and it is issued by a document of a unified form. Forms of obov'yazkovimi to zastosuvannya organizations of all forms of power. The organizer of the organization can create a mind to ensure that the exact re-verification of the factual presence of the lane in the established term is safe.

1.2 INVENTORY OF OKREMIH VIDIV MAYNA TA ZOBOV'YAZAN

Inventory of material and virobnicheskih reserves to go through the path of looking around the skin object. Items of overalls and canteens, in the early repair, must be recorded in the inventory description on the submission of records - waybills for receipts of organizations, as a result of services.

The container is entered in the inventory for species that have been recognized as such by the camp (new, which was at the vikoristan, it will require repair). On the container, which has become non-deliverable, the inventory commission is compiling an act for write-off due to the reasons for the withdrawal.

For the appearance of the factual presence of syrovin, finished products, goods and other material values in warehouses during the inventory period in quiet situations, if behind the minds of the organization of the activity (virbnitstva) of the inventory commission is not ma є Possibility to spend one day holding a funeral of material values and recording them before the inventory description , vikoristovuetsya inventory label (form No. ІНВ-2). The yarlik is zapovnyuєtsya in one primirnik vіdpovіdalnymi іnventarizаtsіynoї komіsії that zberіgaєtsya at once from refurbished commodity-material values for the cost of their expenses.

These forms No. ІНВ-2 are drawn up for filling the inventory list of commodity and material values (form No. ІНВ-3). Remain vikoristovuєtsya for vіdobrazhennya danih factual presence of commodity and material values in mіstsy zberіgannya that at all stages of their movement in the organization.

On the basis of the revealed inventory hour, non-admissible and zipped materials and ready-to-use stocks, the relevant acts are formed.

If material values are revealed, if they are not in appearance, the commission is obliged to include them before the inventory inventory.

The act of inventory of commodity and material valuables (form No. ІНВ-4) is validated during the registration of the inventory of goods and materials of valuables. In case of an inventory of commodity and material valuables, taken on the basis of the final collection, an inventory description of the form No. ІНВ-5 is drawn up. For a description of commodity and material values that are expensive, an inventory act (form INV-6) is drawn up.

Inventory description of the main assets (form No. ІНВ-1) is required for registration of these inventory of the main assets.

· Availability of inventory cards, inventory books, descriptions and other registers of analytical appearance;

· Availability and status of technical passports or other technical documentation;

· Availability of documents on the main property, buildings, or accepted by the organization for rent and for saving. For the validity of the documents, it is necessary to ensure their formalization.

As a result of differences and inaccuracies in accounting registers or technical documentation, it is necessary to make corrections and clarifications.

When taking inventory of the main assets of the commission, conduct an inspection of the objects and enter to the inventory their names, recognition, inventory numbers and the main technical and operational indications. Under the hour of the inventory budіvel, sporud and other unruliness of the commission review the presence of documents that confirm the significance of the objects of the authorities of the organization.

The presence of documents on land plots, waterways and other objects of natural resources, which are rebuyed by the authority of the organization, are also reviewed.

When objects are shown that are not accepted for appearance, as well as objects, for which the registers of the accounting form give daily or incorrect data that characterize them, the commission is guilty of including the correct data and technical indicators of qi before the description x objects.

The main costs are entered before the inventory after the name, obviously, before the direct recognition of the object. As soon as the object recognized the renewal, reconstruction, expansion of the redevelopment and succession of which the main attribute was changed, the wines should be entered in the list of names, in accordance with the new attribute.

It has been established by the commission that the work of a capital nature or a private liquidation of the future is not shown in the accounting form, it is necessary for the relevant documents to indicate the amount of the reduction or decrease in the balance sheet of the object and put it in the inventory data about the changes.

Machines, possessing and transporting facilities, are recorded to the inventory individually from the assigned factory inventory number for the technical passport of the organization-maker, release date, recognition, tightness, etc.

The main assets, which at the time of the inventory are taken over by the organization’s important position, are inventoried up to the time of the hour.

On the basis of the main expenses, which are not attached to the operation, they do not apply for an inspection, the inventory commission compiles a list of descriptions of the appointed hour of commissioning and the reasons that caused the objects to become inapplicable (psuvannya, external wear thinly).

Instructed from the inventory of the main assets of the authorities, the bones are reviewed, which are on the basis of the necessary savings and rent. Behind the specified objects, a large number of descriptions are formed, which is given a document that confirms the acceptance of these objects on the basis of a lease.

On the basis of the loan taken on lease, the description is compiled by three accomplices of a skin loaner from the designated lease term. One copy of the inventory is to be sent to the address of the renter.

In the description, a special person of the commission will fill in the column with the factual presence of the objects. When objects are revealed, as if they are not in appearance, and also objects, for some daily data, which characterize them, the main individuals of the commission are to be included in the inventory description of the daytime bridge and technology chnі pokazniki schodo tsikh objects.

For the decisions of the inventory commission, the objects may be apportioned. In this case, their primary warehousing is assigned to the improvement of market prices, and the amount of the fee is assigned to the technical camp of the objects from the obov'yazkovym registration of the relevant assets.

The descriptions are folded around the groups of the main features (typical and non-typical recognition).

p align="justify"> In the event of an inventory of unfinished repairs of life, spores, machines, possession, power plants and other major facilities, an act of inventory of unfinished repairs of major facilities (form No. ІНВ-10) is compiled. Vaughn zapovnyuetsya vhodyachi z perevіrki I will work. At the time of the manifestation of an unprimed overdraft, there are some reasons for this, and they appear in the form of corrections in the accounting form. inventory of mine goiter order

Inventory description of intangible assets (form No. ІНВ-1а) is required for registration of data on inventory of intangible assets that are needed for inventory before organization. The procedure for introducing objects to intangible assets and warehouses is regulated by legislative and other regulatory acts.

Under the hour of the inventory of intangible assets, it is necessary to check:

· Availability of documents that confirm the rights of the organization to stosuvannya;

· Correctness and consistency of intangible assets at the balance sheet.

The inventory description is signed by a special person, a special one, for the preservation of documents, which certifies the organization's right to intangible assets.

When intangible assets are revealed that are not in the accounting form, the commission may include them before the inventory inventory.

During the inventory of financial contributions, the actual cost on the price of paper is reviewed statutory capitals other organizations, as well as giving positions to other organizations.

Under the hour of re-verification of the factual presence of valuable papers, the following is established:

· the correctness of the design of printed papers;

· The reality of the value of insurance on the balance sheet of papers;

· Bezpeka tsіnnih paperіv (way zastavlennâ actual ї nayavnostі z dannymi accounting form);

· Timeliness and recurrence of the accounting appearance of taking away income from valuable papers.

In case of saving valuable papers from the folding of their inventory, it is carried out one hour with the inventory of the boxes at the cash desk.

An inventory of valuable papers is carried out for limited issuers from the names, series, numbers, nominal and actual varsity, lines of cancellation and stamp sums specified in the act. Details of the leather valuable paper are compared with the data of the descriptions (registries, books), like those of the accounting organization.

Inventory of valuable papers, buildings on the bank from a special organization (bank - depository - a specialized collection of valuable papers) ї, with the denim of records of these special organizations.

Financial contributions to the statutory capital of other organizations, and navit positions, taxes to other organizations, at the hour of inventory may be supported by documents.

Inventory description of valuable papers and blank papers and documentary blanks (Form No. ІНВ-16) is compiled for the purpose of reviewing the results of an inventory of the actual visibility of printed papers and blank documents in higher gradedness that manifestation of kіlіkіsnyh rozbіzhnosti z obіkovimi dannymi.

For the availability of forms of documents with a certain number, which are numbered with one number, a set is made up of the number of documents assigned to the new one.

On the remaining side of the form, before the signature of the head of the commission, two free rows were submitted for recording the remaining numbers of documents in different papers and forms of documents in total numbers for the inventory.

The inventory act of the future periods (form No. ІНВ-11) is stored on the basis of the documents showing the excess of sums that appear on the official account.

In the act, the total (pochatkov) amount of vitrate is indicated - the total value of vitrate (vitrate), which is not written off in the given stellar period, or not written off until the end in the previous periods, but still, there are future stellar periods. Also, the date of the actual creation of the work is indicated in the act, if the stench is disposable (one-time), or the date of completion is working, if the stench is due to robots from mastering new technology, with the help of those other robots, zdіysnenimi stretching the singing period for an hour

When taking inventory of unfinished harvesting, it is necessary for organizations engaged in the processing of harvesting:

· Determining the factual presence of backlogs (details, nodes, units) and unfinished works, which are found in the workmanship;

· Determine the actual completeness of the unfinished production (zadіlіv);

· Reveal the surplus of unfinished work for the annulment of the prayers, as well as for the prayers, the execution of which has been imputed.

Depending on the specifics and features of the harvest, before the start of the inventory, it is necessary to put in the warehouse all the materials that are not necessary for the workshops, the purchase details and the finished product, as well as the necessary details, the knots and the aggregates, the processing of which at this stage is completed.

Re-verification of the dorobkiv of the unfinished war is carried out in the way of the actual pissing, calling, reconciliation.

Inventories are compiled according to the skin-cream structural subdivision (workshop, workshop, service) according to the assigned names of tasks, stage or stage of their readiness, quantity or obligation, and for the assembly and installation robots - from the assigned obligation work: for unfinished objects, their charities , launch complexes, constructive elements and types of work, rozrahunki for which they are built after the final completion.

Syrovin, the materials and purchases of manufactured goods, which are found in the working areas, as they were not processed, are not included until the inventory of the unfinished production, but are inventoried and fixed in a few steps.

Rejected parts before the inventory of unfinished production are not included, and after them, the remaining inventory is added.

When inventorying the reserves of possible reserves, the correctness and correctness of the creations in the organization of the reserves are checked:

· For the future payment of admission to practitioners;

· For the payment of a handful of winegrowers for the service of rokiv;

· For the payment of a wine city for sub-bags of a robot and an organization for a river;

· Vitrat for the repair of the main facilities;

· Vyrobnichih vitrate z pіdgotovchih robіt y zv'yazku z seasonal nature of vyrobnitstva;

· Maybutnіh vitrat z repair of rental items;

· Vitrat for other purposes.

Reserve for the future payment of transfers by the legislation of the chergovy (schorichny) and additional permits to the practitioners, which is approved by the river balance, may be clarified from the number of days non-corrosive entry permit, the average day sumi witrat to pay for the work of practitioners (with the introduction of the established methodology for rozrahunka average earnings), ЄSP.

Similarly, there are reserves to pay for the payment of short wineries for the service of the rokiv and for the sub-bags of the work for the river.

At the time of the actually overdrawn reserve over the sum of the confirmed inventory of the increase in the chest, a reversal record of the increase in the volume and volume is carried out, and in the case of an underdone, an additional record of the inclusion of the additional account of the increase in the return of the increase is performed you love me.

At the organization, zastosovuє sposіbіb vyznachennya vyrochki vіd produktії (robіt, servіts) priymnі vіdvantazhennya vіdvantаzhіnі vіd (vykonannya robіt, servії) і presentation of the purchase (zamovnika) rozrahunkovіv dokumentіv, vynіknennya pro sumnіvnih borg iv. Inventory of their reserve is inaccurate in the amount of sums, which are not redeemed at the line, established by contracts, that is not secured by valid guarantees.

If other permissions are approved in accordance with the established procedure, reserves for covering any other transfers of vitrates and stock inventory commissions, they re-verify the correctness of the їkhny rozrahunka and priming on the end of the starry fate.

The inventory description of the reserves cannot be unified form and be confirmed by the provisions of the organization for the inventory of assets and crops.

1.3 INVENTORY OF INVENTORIES IN THE WAREHOUSE

Inventory of commodity and material values (production stocks, finished products, goods, other stocks) may be special. Carrying out the inventory of this lane, it is necessary to verify the provisions of division IV PBO 5/01 "Obl_k material-production reserves".

Objects are entered to the inventory for skin naming according to the designated species, group, number and other necessary data (article, variety thinly).

Inventory of commodity-material values is to be carried out in order to carry out the inventory of valuables from the recipient. In case of taking inventory of goods and materials from various insulated premises in one materially important individual, the inventory should be carried out sequentially after the places of saving. After rechecking the values of the entry to the admission, it is not allowed, and the commission is to pass to the offensive admission.

Komіsіya at the presence of the manager of the warehouse (komori) and other materially significant changes in the actual presence of commodity-material values on the way of the shoes of the lingering shack, revisiting the chi remіryuvannya. It is not allowed to add data to the description about the excess of values behind the words of a materially viable individual or for data on appearance without rechecking their actual presence.

Commodity-material values, which are due for the first hour of the inventory, are accepted to come for the register or the commodity name after the inventory. The cost of commodity and material values shall be entered up to the deadline for the description of the items named "Commodity and material values, which were necessary for the first hour of inventory".

In the event of a trivial inventory of goods and materials and only with the written permission of the clerk and head accountant, the organization of the process of inventory of commodity and material values can be admitted by material and material persons in the presence of members inventory commission. Values are entered up to the okremnoy description pіd naming "Commodity and material values, vіdpuschenі vіd pіd іnventarizії".

Inventarizati of the Material-Material Center, ShO at Dorozi, Vidantazheni, not paying off by purchases, Sho є in the warehouses of the most organized, Polegsi-Rourte Sumy, Submarks, on the Vidpovy Rahuks of the Accounting Region.

On the shoulders of the appearance of commodity-material values, as at the time of inventory at the time of the inventory at the expense of the materially vіdpovіdnyh osіb (at the cost, goods in vіdvantazhenі), they may be left with less sumi, pіdtverdzhenі by properly executed documents:

· on perebuvayut at the door - rozrahunkovym documents of post-employees with other, their replacement documents;

· For vodvantazhenimi - copies of documents presented by purchases (payment warrants, bills of exchange);

· For stitched payment documents - s obov'yazkovim confirmation of the bank;

· For the warehouses of third-party organizations - savings receipts, re-issued on a date close to the date of the inventory.

In front of you, buti zviryannya tsikh rachunkiv with other corresponding rachunks.

1.4 KASI INVENTORY

The inventory of cash is carried out according to the procedure for conducting cash transactions in the Russian Federation, approved by the decisions for the sake of the directors of the Central Bank of the Russian Federation on 22 September 1993. No. 40 and supplemented by a sheet of the Bank of Russia dated 04 July 1993 No. 18.

In the event of the factual presence of penny coins and other valuables, the cashiers are accepted to the form of preparation, paper prices and penny documents (postage stamps, stamps of sovereign mit, bills of exchange stamps, vouchers to houses in the form of sanatoriums, air tickets to what).

Verification of the factual visibility of the forms of the paper papers and other forms of the documents in the total number is carried out according to the types of forms, with the correction of the cop and end numbers of the quiet forms, as well as the skin care and material efficiency them osib.

Inventory of cash, which is expensive, is carried out by the way of sums, which should be registered on the accountant's account with the receipts given to the bank, postal receipts, copies of supporting documents for the delivery of cash to the bank's cashiers. Inventory of penny koshtіv, which is transferred from banks on the accountancy (inline), currency and special accounts, to get through the way with the sums of excess money, which are registered on the official accounts for the credits of the accounting organization, with the credits of the bank's records.

The act of inventory of finished koshtіv (form No. ІНВ-15) is to be completed for the purpose of reviewing the results of the inventory of the actual presence of koshtіv, different values that documents (preparation, stamps, checks (checkbooks) and others) that are in the organization.

Under the hour of the inventory of the operation, for the receipt of such cash, other valuables and documents, do not pass through.

Inventory of rozrahunkiv with banks and other credit institutions with positions, with the budget, purchases, post-employees, dependent persons, practitioners. The depositors, other debtors and creditors are responsible for the revision of the amount of sums, which are listed on the accounts of the accounting form.

Perevіrtsі maє buti pіddaniya rahunki "Rozrakhunki z postachelnikam and pіdryadnikami" for paid goods, scho perebuvayut at the door, that rozrahunki z postalіniki z nevodkatorovannyh deliveries. Vіn pereveryaєtsya for documents vіdpovіdno to correspondent rahunki.

According to the billing of the practitioners, the organizations show unpaid sums from the practices, apply for repayment of the depositors, and bring the sums and cause the overpayments to the practitioners. Under the hour of inventory of the sums of money, the sums of the sums of the sums of the sums of the sums of the advances for the skin mark of the specialty (dates of the species, the number of recognition) are reviewed.

Inventory commission by the way of documentary re-verification can also be installed:

· the correctness of rozrahunkiv іz banks, financial, tax authorities, budgetary funds, other organizations, and navіt zі structural pіdrozdіla organіzatsії, vidіlenimi okremі balances;

· correctness and obґruntovanіst sumi zaborgovannostі for shortages and rozkradannyam, scho appear in the accounting form;

· correctness and rounding of sums of receivables, accounts payable and depository billings, including sums of accounts receivable and accounts payable billings, for which the terms of the call prescription were splintered.

2. CONDUCTION OF AN INVENTORY AT THE PARTNERSHIP OF TOV "VENTOS"

2.1 GENERAL CHARACTERISTICS OF ACCEPTANCE

TOV "Ventos" - business, as it is engaged in retail trade in food products. Wine shop "Before tea" offers a wide range of confectionery, bakery products and snacks.

The post-employees of "Ventos" LLC are Russian confectionery and bakery producers, as well as foreign ones. The shop "Before tea" presents the most popular brands of these food products.

One of the leading heads of kerіvnitstvo TOV "Ventos" contributes to the reputation and image of its company store. To complete this task, one of the main tools is to carry out inventory: both planned and pre-planned.

Planovі іnventarizatsiії zalishkіv commodities and materials tsіnnosti at the trading floor and warehousing shop carried out once a month. The main task is to reveal the presence of superfluous defects in goods (important). Ring out the roses for salary to be carried out with sellers after taking stock of the results.

Planned inventories should be carried out in two ways:

1. When changing the trading team of the trading floor and warehouse;

2. At the time of the culpability of suspicions about the disruption of the order, that the robbery of the lane, the facts of the robbery, the evil of the robbery of the lane.

Vіdpovіdno up to the Regulations on the conduct of accounting and accounting in the Russian Federation in the event of an inventory is not only planned (for organization), but also obov'yazkovim.

LLC "Ventos" has a special provision for the inventory, in accordance with the norms of legislation, the order of the inventory is designated for the state activity.

Have ts_y robot_ looked at the performance of the pre-planned private inventory. Vaughn pov'yazana z scho, scho vіdbulasya zmіna trade pratsivniki. A team of trade practitioners (sellers) carried material support for commodity and material values, which are located in the trading floor and in the warehouse of the company store "Do tea" TOV "Ventos", cash in the cashier of the trading room. Moreover, material viability is collective.

Inventory recognized:

1. Uсі commodity-material values, including KKM (control cash machine);

2. Warehouse goods.

TOV "Ventos" created a special inventory commission. By the order of the manager of the enterprise, the personal warehouse of the inventory commission is confirmed, the manager, which specifies the change, obsyag, the order and line of the audit.

2 . 2 INVENTORY CARRIED OUT AT KASE I AT THE SUPPLY WAREHOUSE

Order No. 12 on July 11, 2010, the inventory commission of the goiter was ordered to carry out an inventory of goods at the trading floor and in the warehouse of penny coins at the cashier on July 12, 2010. from 8.00 to 12.00. To the warehouse of the inventory committee, enter: the practitioner of the accounting service (assistant accountant), the economist and the operator of the data base.

Z materially vіdpovіdalnyh osіb before the cob of inventory is taken a receipt.

The act of inventory was stored with three accomplices. One copy was handed over to the accountants of TOV "Ventos", the other copy - from the brigade of material and financial support, as they gave values, the third copy - from the brigade of material and vidpovidalnyh ass, as they received values.

For the hour of the inventory, the store is closed.

Nasampered to be carried out an inventory of the koshtіv at the kasі. For the purpose of inventory counting, the form INV-15 "Cooking inventory act" is unified.

Under the hour of the inventory of cooking, operations are not allowed for the receipt of that kind of money. Also, it is not allowed to work with anyone from the inventory committee. In addition, when completing the act of inventory, cleaning and blots of any kind are not allowed. The management boards are signed and signed by all members of the inventory commission and material-supervisory persons.

The appearance of the results of the inventory of cooking looks like this.

Debit 94 "Nestachi and spend it on the collection of valuables"

Credit 50 "Casa"

92 people 55 k. - the amount of the revealed shortage.

Debit 73/2 "Razrakhunka with personnel for other operations / rozrakhunka for the release of material conflicts"

Loan 94

92 rub. 55 kop. - to share a part of the chotirma visibly to chotirma materially viable persons.

In order to carry out an inventory of stocks of goods at the trading floor and in the warehouse, the warehouse "Ventos" LTD has drawn up a simplified form of the act of inventory. Meta - to facilitate the inventory of any trade practitioners (recapitulation could be completed before the completion of the form).

The act of inventory of goods at the trading floor (in the warehouse similarly) should be filed: the name of the document, the name of the organization and the structural subdivision, the date and number of the document, on the basis of which the inventory is carried out, the date of the inventory. The form includes a receipt of financially sound conditions (similar to the form INV-15).

The numbering of the rows is carried out in a skrіzna through the entire volume. The description of the goods is carried out in the order of the distribution of goods on the windows, the police then.

Prices at the vіdomosti are assigned by razdribnі.

Podbivayutsya behind the skin row (column sum).

The names of the goods that are inventoried, their quantity is indicated in the list according to the nomenclature and in the units of the military, adopted in the guise. On the skin side of the bridge, indicate in capital letters the number of serial numbers of goods and the overall result of the number in natural indications recorded on this side, regardless of that, in some units of the count (pieces, kilograms) and goods are shown.

Correction of pardons is carried out at all three conciliators in the way of acknowledgment of incorrect entries and putting down over the acknowledgment of correct entries. The administration is also charged and signed by all members of the inventory commission and material-supervisory persons.

In the description, it is not allowed to leave empty rows; on the remaining sides, empty rows are crossed.

Then we will carry out a pіdrakunok at once on the skin side and the big result of the stock of goods at the trading floor and in the warehouse.

The inventory act is signed by all members of the inventory committee and materially qualified individuals. Because Inventory is carried out at the zv'yazku zі zmіnoyu materially vіdpovіdalnyh osіb, brigade, scho adopted, rozpisuєtsya in otrimannі commodities, and the brigade, scho created - at zdavannі commodities.

Vіdpovіdno before the Regulations on the accounting form and accounting zvіtnostі in the Russian Federation, it is too necessary to write off the financial results. The accounting form will have the following activities:

Debit 41 "Goods"

Loan 91/1 "Other income and repayment / other income"

The sum has 435 krb. 00 kop.

WISNOVOK

Inventory of the warehouse is not only a complicated, but also an obov'yazkova procedure for any kind of business.

The main meta-inventory is the revealing of the factual presence of the business lane and the establishment of the accounting appearance.

In the process of carrying out an inventory of goods, it is necessary to carry out the main regulatory documents on how to organize the appearance and inventory.

Inventory of goods, as a rule, is to be carried out in the order of the distribution of valuables from the recipient. It is not possible to allow an hour of inventory without a fretless transition from one product to another.

The inventory process has an inventory description of the actual presence of values.

Inventory changes (surpluses and shortages) are made out in the ordering of inventory listings.

Residual results of the inventory are shown in the accounting records and are documented in the same way as the results of the inventory of goods.

Periodic re-verification of the presence and become of material values (main and circulating funds) in nature, as well as the cost of protecting the business lane.

At the other part of the work, an example of a private inventory for the enterprise of LLC "Ventos" was examined. The procedure for carrying out the inventory is determined by the clerk of the enterprise in the event of a proper legislation.

Carrying out an inventory allowed to control the safety of goods and penny costs and, consequently, the transfer of material resources to one brigade of trade practitioners to the next.

Prior to the beginning of the inventory, the trade practitioners carried out preparations for entry. Goods are sorted and sorted by names and varieties. At the trading floor, the presence of prices for products was revised. Goods sorting was also carried out at the warehouse.

The call about the rukh material values (commodity call) and the call about the rukh koshtiv (cash call) was completed. Surplus money was withdrawn on the cob of inventory (behind the star) and planned surplus of goods in the warehouse and in the trading floor (behind the accounting data).

Through the war, an inventory of cooking was revealed to have a shortage of 92 krb. 55 kop. The misfortune was due to materially viable errors. Vaughn lie down to wine osіb.

Vykonavshi all about obov'yazkovі vimogi, іnventarizatsіyna komіsіya took the following results from the inventory of goods at the trading floor and warehouse: the actual surplus of goods was 452168 krb. 00 kop., for the plan, the surplus of goods is to blame, but 451,733 rubles. 00 kop. For goods, an excess of 435 rubles was revealed.

Vіdpovіdno before the Regulations on the accounting form and accounting zvіtnostі in the Russian Federation, it is too necessary to write off the financial results.

You can make such visnovki.

1. The result of the inventory of cooking revealed a shortage in the amount of 92 rubles. 55 kop.

2. As a result of the inventory of goods in the warehouse and in the trading floor, an excess of 435 rubles was revealed. 00 kop.

3. One brigade of trade practitioners created, and then received valuables (goods and cats) a total sum of 454,921 krb. 45 kop.

REFERENCES

2. Sheet of the Ministry of Trade of the RSFSR dated January 21, 1987. No. 085 "On the norms of natural costs of food products in trade".

4. Accounting plan for the financial and government activities of enterprises and instructions for yogo zastosuvannya. - M., 2002. - 176s.

5. Regulations on the conduct of accounting and accounting records in the Russian Federation. Approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

6. Decree of the DKZ RF dated 18.08.1998. No. 88 "On the approval of unified forms of primary physical documentation in the form of cash transactions, in the form of results of inventory".

7. Decree of the DKZ of the Russian Federation dated March 27, 2000. No. 26 "On the approval of the unified form of the primary oblique documentation No. ІНВ-26" Inspection of the appearance of the results revealed by the inventory "".

8. Order of the Ministry of Finance of Russia dated 13.06.1995. No. 49 "About the confirmation of methodical statements about the inventory of the lane and financial goiter.

9. Gukkaev V.B. The public policy of the organization. - M., 2008. - 256 p.

10. Klimova M.A. Accounting form: a guide for retraining and advanced qualifications of accountants. - M., 2009. - 384 p.

11. Kondrakov N.P. Accounting form. Chief help. - M., 2008. - 640 p.

12. Malyavkina L.I. Inventory of lane and goiter. / Accounting form. - No. 23. – 2010

13. Malyavkina L.I. Assessment and inventory of assets and liabilities of the organization. / Accounting form. - №23, 24. - 2009

14. Parushina N.V. Stock inventory. / Accounting form. - No. 23. – 2008

15. Parushina N.V. Inventory of the mine and the appearance of yoga results. / Accounting form. - No. 22. – 2009

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What is a loan restructuring? Even with the payment of the loan, the folds were vindicated, it is possible to overcome them for additional refinancing or restructuring. In order to understand, if any of the procedures will be effective, it is necessary to study in retail terms. What is borg restructuring	Carrying out an inventory of the lane and goiter І financial goiter organization is arranged, as a rule, before the folding of the stars for the bags of the year. Tsya procedure may be low features. Let's take a look at the article. Headquarters Inventory management
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