The inventory form (f.№ М-21) was approved by order of the Ministry of Statistics dated 21.06.1996, № 193. The inventory at the form № М-21 should be formalized when physical inventory count at each separate warehouse, district, object that belong to financially responsible persons. It should be indicated the name of the materials, their nomenclature number, type, sort,size and other characteristics of differences in the inventory. What should be known about formalization of the inventory results?
All the committee members and financially responsible persons should put their signs at the end of inventories. Company can formalize inventory results using inventories of stocks in addition to the form № M-21. Forms of such documents were approved by order of the Ministry of Finance of 17.06.2015, № 572. The text of receipts is included in inventories in this form, so they are not to be taken separately.
It should be noted that there are also inventories of property taken for responsible storage, which is used to reflect data about National stocks that are on the commission, processing, responsible storage etc.
After the end of inventory of stocks, responsible person should sign a receipt given in inventories, about the fact that all the stocks reflected in inventories verified in kind by the commission in the presence of financially responsible person and made in the inventory, due to which there are not any claims to the commission.
If it was identified the deviations of actual data on stocks of registration under the results of the inventory, the list of such stocks are to be entered in the inventory reconciliation report of stocks. Such a statement should be prepared by the accountant of the company at least in duplicate. The identified differences should be reflected in accounting on the basis of this document.
Separate inventory reconciliation reports should be prepared for the assets belonging to other companies, when they are sent to the owner (paras.20, 21 of sec. II of Regulation on the inventory of assets and liabilities, approved by the order of the Ministry of Finance dated 02.09.2014, № 879, hereinafter − Regulation № 879).
Variants of identified deviations of actual data from accounting are the presence of balances and/or shortages.
Excess of stocks is the excess of the actual number of stocks over the data indicated in the accounting. But it is unlikely such a case can be called as bonus for the company. After all, excess of inventory items arises as a result of errors made in the past. In order to properly reflect the excess of stocks in the accounting there are the following reasons for its identification:
- the lack of primary documents and the inability to establish the fact of receiving the stock;
- the stock was written off for industrial purposes, but not actually delivered;
- it was mistakenly entered the stock in the accounting, although its receipt confirms the primary document;
- misdescription.
