“We have an inventory on the nose!” - what an unremarkable offer. But how much fuss is hidden behind him. The bosses worry, subordinates worry. And everyone runs around, nervous. This can’t be done, it can’t be done: everything after the inventory. And questions to the leadership - too.
And if the audit? She is unplanned, as a rule. Here it is better not to approach the leader. Why is everything so nervous going on? Let's take a closer look.
Audit
What is the difference between inventory and audit? The definition of the audit says that this is an unscheduled event to verify the legality of actions at the enterprise. They are considered from the point of view of their validity, and also - reflection in the accounts of accounting. Here's the correction: true reflection.
Audit is a study of the legality of all operations conducted at the enterprise, taking into account current legislation. It is carried out without prior coordination with the leaders of the enterprise. That is, suddenly. Who conducts the audit? Supervisory authorities.
Inventory
This is a planned event. It is established and carried out by the head of the organization. What is the difference between inventory and audit? She appointed in order to identify the actual balances of the enterprise, comparing them with accounting.
What is it for?
The inventory is carried out in order to understand how correctly and accurately accounting is carried out at the enterprise.
Comparative characteristics
What is the difference between inventory and audit, if you compare these two operations?
Revision is an unscheduled event. Its main goal is to identify the legitimacy of the actions taken at the enterprise. The audit is carried out by external regulatory bodies. Upon its completion, an act is drawn up. It describes all the shortcomings, deviations and abuse of authority by the enterprise management.
The inventory, in turn, is planned in advance. It is carried out by the internal regulatory bodies of the enterprise. The main purpose of this event is to control the correct accounting, identifying situations in it that are problematic for the enterprise.
At the end of the inventory, an act is drawn up indicating the errors and deficiencies found. The act also addresses ways to correct them. The document is signed by all members of the commission.
The nightmare of the store manager
What is the difference between revision and inventory in the store? The latter is a nightmare for management and staff. It is worth starting with the fact that for its implementation it is necessary to close the trading floor for buyers. And it incurs losses. Therefore, often an inventory is carried out at night.
How is it carried out? Instruction for the inventory involves 4 stages.
- Preparatory. The head draws up an inventory order. It contains such information as the timing, scope of the audit, the composition of the commission. Sellers (financially responsible persons) prepare the goods for inventory, if possible, collecting them in one place. If we are talking about a grocery store, then on the day of the inventory it is forbidden to take the goods from the warehouse to the trading floor. It may remain unaccounted for.
- Technical. Check the availability, storage conditions and condition of all inventory items. The information received is entered into the act of inventory. When conducting an inventory pay attention to moisture-absorbing products: the conditions of their storage must be observed. As for goods that lose weight during storage (meat, vegetables, fruits), then for them there is such a thing as specific weight loss data.
- Analysis of the data. After all the goods are counted, the accountant reconciles the accounting data with the actual availability. Discrepancies are recorded in the statement. If inconsistencies are found, it is necessary to re-count the positions in which "discrepancies" were found between the actual balance and the balance of the documents.
- The final stage. All changes are made to the quantity of goods identified during the inventory. As for the shortage and spoilage of goods, they are attributed to production costs. If the sums of shortages are large, they are distributed among all the guilty financially responsible persons.
What is the difference between inventory and audit? Revision in the store is as necessary a process as inventory. Its main goal is to determine the goods in kind and in value terms, to identify shortages. The audit is carried out by a standing commission operating in this store. Its terms are agreed in advance with the leaders of the distribution network.
What is the difference between audit rules and inventory? If the former is more about bookkeeping, then the latter is relevant to all store employees. For inventory purposes, employees usually stay in the store overnight. The product is being counted. Piece - are considered manually, or using a special barcode. Weighted - once again outweighed and summarized.
Summarize
What is the difference between inventory and audit and the rules for their implementation? We talked about this a little higher. And now it’s worth summarizing.
- Revision is an unscheduled event, and an inventory is planned.
- If the inventory is carried out by internal regulatory bodies, then external control is responsible for the audit.
- The purpose of the audit is to verify the legality of operations carried out at the enterprise. The purpose of the inventory is to identify errors in accounting and measures aimed at correcting them.
Conclusion
What is the difference between an audit and an inventory, we found out. What rules of conduct should be observed during the inventory?
- Prepare inventory in advance.
- Carefully read the goods without distracting or scattering attention.
- At the end of the inventory, recalculate positions that do not coincide with accounting.
- And the most important rule is to be calm. Nervousness will not help in this matter.