An inventory at the enterprise can be compared with general cleaning of the house. It often happens that when we decide to put things in order on the far shelves of cabinets, we find some old and forgotten, and possibly lost things. This happens at the enterprise. Since values can move during the production process, confusion can occur as to where it is (one fixed location is documented for the fixed asset, but in fact it is in another place). The inventory is aimed at identifying the correspondence or differences of actual data from accounting. That is, you need to check whether all material values are actually actually present or not.
The frequency of the inventory is determined by the head of the enterprise. His order determines the dates and dates of its holding, the composition of the commission, that is, the list of persons who will carry it out.
Verification of fixed assets is one of the important stages of inventory at the enterprise, since their value can occupy a significant part of its assets. It involves the process of inspecting fixed assets, calculating their actual quantity, entering data on their performance, inventory number and actual quantity in the
inventory sheet.
The inventory should be carried out by a commission consisting of knowledgeable specialists who will be able to assess the physical condition of the fixed asset, its degree of wear, the severity of the breakdown, and so on. Before starting the inventory, it is necessary to ensure the availability of an inventory number on each unit of the object. It should be noted that all of them should belong to the enterprise on the basis of ownership, lease or be in custody, which must be documented.
As a rule, in the process of inventory deviations of actual data from accounting are found. Moreover, this can be either shortages or surpluses in the quality of
objects discovered but not reflected in
accounting. They should be capitalized on the
balance sheet of the enterprise at market value, their depreciation is determined by specialists, and its amount is also reflected in the relevant acts. If the commission determines that the fixed asset has undergone some kind of repair or modernization, but this is not reflected in the accounting, then information on this should be found in the inventory list.
An inventory of fixed assets at the enterprise will help to identify if there are any objects that have failed. In this case, a separate inventory reflects information about when the facility was put into operation and as a result of which it failed.
The inventory is accompanied by the compilation of a
comparison sheet, which reflects the differences in the actual data on the state of fixed assets with accounting data. The reasons for shortages, their culprits are also determined, relevant acts are drawn up. Then, by order of the head of the enterprise, it will be determined what will be the means of paying off shortages.
For the manager, conducting an inventory is a very important indicator of the state of accounting and control at the enterprise, as well as a measure of preventing theft and violations. Therefore, to maintain order in places of storage and use of material assets, it is recommended to carry out sudden or unscheduled such procedures.