Inventory of inventory items is a necessary condition for accounting and control at the enterprise, one of the accounting methods. Preservation of goods and materials is the most important condition for the successful economic activity of the enterprise.
Goals of the inventory of material assets and its types
This kind of check is done to:
- to establish the presence of the property of the enterprise and its shortage;
- identify stale assets.
Inventory can be mandatory and voluntary. It is mandatory to conduct it in the cases specified in Regulation No. 879. Voluntary inspection is initiated by the management of the enterprise.
Types of goods and materials
The most common types of material assets are:
- product;
- raw material;
- semi-finished product;
- spare part;
- inventory;
- service, etc.
Procedure for accounting of goods and materials at the enterprise
Mandatory Inventory Required:
- before filing the annual financial report;
- when changing materially responsible persons;
- when the fact of damage, theft of valuables is established;
- by court order;
- in case of fire;
- in case the organization terminates its activities;
- in other cases provided by law.
The chairman of the commission is the head of the enterprise. Accounting at the enterprise can be kept directly by him, then he is a member of the commission alone. In large organizations, several commissions may be created.
The same person is not appointed chairman of the commission for two years in a row.
According to the results of the inventory of goods and materials, an act is drawn up.
Sometimes it is better to involve third parties to carry out the inventory, if only for the reason that employees may not have such experience. Do not entrust this work to an office manager or secretary, especially a recently employed one. And the check will be delayed, and its results can be very doubtful. Everyone must do their job. Savings here is completely inappropriate. Re-registration is needed primarily to judge the real state of affairs in the company. Let it be done for you by professionals with more than one year of experience in such work.
In order to conduct inventory accounting quickly, on time, in compliance with all the rules, sometimes it is better to hire competent specialists from among those who do not work at the enterprise.
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