Inventory list collation sheet sample filling. Collation statement. Purpose and rules for drawing up a document. A sample of filling out a statement of discrepancies based on the results of inventory of goods and materials

Any organization conducts an inventory with a certain frequency for the purpose of accounting and checking goods and materials, fixed assets (OS) and intangible assets (intangible assets) registered. Based on the results of such a check, a collation statement is drawn up, if in the course of the work discrepancies were revealed with what was previously written on paper and what is in fact.

There are several standard forms of such statements:

  • INV-18 (the difference in fixed assets and intangible assets is displayed);
  • INV-19 (deviations from the actual data on goods and materials are recorded in it).

Already at the end of the year, to display the results of inspections for the entire reporting period, collation statements for the inventory of the INV-26 form are used.

Even before filling out the sheets, the person in charge must make sure that all data and calculations were correct. Only after a thorough check are collation statements drawn up and the results of the inventory are summed up.

These forms of documents are needed to compare the actual indicators obtained with the data specified in the accounting documentation. Filling in the inventory collation is carried out taking into account a number of specific features.

Even small discrepancies in goods and materials or fixed assets are subject to reflection in the inventory acts. Additionally, accounting statements are drawn up, which indicate the reasons for the shortages. The direction of write-offs depends on this, it can be:

  • theft;
  • shortages;
  • emergencies (eg natural disasters);
  • damage to valuables due to the negligence of the responsible persons.

Officials do not always know how to fill out the collation sheet correctly, as required. The following factors must be taken into account:

  • differences in amounts caused by misgrading;
  • re-grading of goods and materials.

Re-grading is understood to mean incorrect accounting of goods of a certain grade due to incorrect assignment to one of the varieties. You can read more about what a re-grading of goods is in.

Compilation of collating statements for the inventory suggests the need for further write-off of incurred losses within acceptable limits (limits of natural loss).

The surplus or shortage generated during the audit is indicated in the collation statements as they were estimated and displayed in the accounting.

The order of compilation of collation statements deserves special attention. An organization, or rather a responsible person, can use single registers, where all indicators for inventory lists and collation statements are combined. They are also compiled in the event that the inventory objects are not owned by the enterprise, but are listed in accounting. It can be:

  • values \u200b\u200btransferred for storage;
  • rented values;
  • goods, materials transferred to the organization for their further processing and use.

During the check, a certificate is drawn up on the results of the inventory check. It is given to the owners of the valuables along with a copy of the inventory.

All collation sheets can be completed electronically or by hand. Let's consider the features of both collation statements in more detail.

INV-19 (collating statement of inventory results): form and sample

One of the forms of collation statements drawn up based on the results of the check is a collation statement of the results of inventory of goods and materials, a sample of which will allow you to correctly enter all the data in the document form. It is necessary to display the surplus and shortages of goods and materials.

Inventory includes the following objects:

  • consumables;
  • finished products;
  • products;
  • other objects related to the values \u200b\u200bof the enterprise.

During the check, all information is recorded in a special inventory INV-3, only at the end of the inventory is a comparison sheet of the results of the inventory of inventories used. It is necessary to display the identified shortages and surpluses for this category.

INV-19 composition

This document consists of 3 pages. The first contains information about the company and the person in charge. The following information must be entered here:

  • company name;
  • the name of the unit in question (for example, warehouse No. 4, if there is none, a dash is put in this column INV-19);
  • number of the order for carrying out inventory activities;
  • when the check was carried out (fits in the xx.yy.zzzz format);
  • timing of the event;
  • the number of the document itself;
  • date of entering information (all in the same format);
  • information about officials (the names of their positions and full names are prescribed).

Only in the presence of all the listed details, the collation sheet of the inventory results of goods and materials, more precisely, its main page is considered fully completed. After that, you can start filling out the other two pages containing information on shortages and surpluses. All information obtained during the check is recorded in a special table that allows you to visually identify all inconsistencies.

Document form INV-19: features of filling

In the course of filling out the document, the responsible person may have various questions. Before the start of the inventory, it is necessary to download the form of the collation sheet INV-19, to study the features of its filling.

If the organization has goods and materials accepted by the organization for storage, then information on them is displayed in the form INV-5, and then an additional collation sheet is drawn up.

On the second and third pages of INV-19, there is a table where data on all inventory items is entered, for which the actual and accounting indicators do not correspond. An example of filling out INV-19 will help you figure out how to correctly display information in a document.

For each item of goods and materials, the following information can be entered:

  • the unit of measurement used in accounting (including the code of values \u200b\u200bin accordance with OKEI);
  • inventory number;
  • passport number (indicated only for those values \u200b\u200bthat contain precious metals, in the INV-19 form it corresponds to column 7);
  • surpluses and shortages (indicating the quantity and amounts).

An accounting employee is responsible for reconciling the data in the statement. Clarifying information on surpluses and shortages is entered in columns 12 to 17. If any surpluses are used to cover the resulting shortages (misgrading), then the data on them are displayed in columns 18–20, and on shortages - from 21 to 23. Sample filling INV-19 will allow you to enter all the information in the required columns.

The final data on the surplus is entered in the following columns:

  • 24 shows the amount of surplus;
  • 25 displays the total surplus;
  • 26 contains the account number for posting.

Columns 27 to 32 are used to display data on shortages. Information about the quantity and amounts is entered there.

When all the information on the surplus and shortage of values \u200b\u200bis entered into the table, a total calculation is made in terms of quantity and amounts. The form of the collation sheet of inventory items already contains the corresponding cells, you just need to enter information in them.

At the very end, information is entered about the person who filled out the sheet, and those who acted as the materially responsible person (MOL) for the specified values. By putting their signature on the document, the MOL confirm the received data.

The law does not oblige enterprises to use the unified form INV-19, the form of which can be downloaded in a few seconds. Organizations can compose their own text of the document and apply it.

Blank form INV 19

Form of collating statement of inventory results.

Sample of filling out the form INV 19

Sample collating statement of inventory results.

INV-18 (collating statement of the results of the inventory of fixed assets): form and sample

To record and record shortages and surpluses of fixed assets, a special form is used - INV-18. When all the actual data are received, they are checked against the accounting data. The form contains information on surplus and shortage of fixed assets (OS) and intangible assets (IA).

This document is 2 pages long. The main page is filled in exactly as in the case of the INV-19 statement. The collation of the results of the inventory of fixed assets differs from the form for goods and materials by the second page, made in tabular form.

The procedure for filling out INV-18

In total, the INV-18 table has 11 columns. They contain information about those fixed assets or intangible assets for which the actual data did not coincide with the accounting data. Each type of object must be entered on a separate line. In order not to get confused, you can use the filling pattern INV-18. The document contains the following data:

  • object type number in order;
  • the name of the object and the most important information about it;
  • lease terms and the name of the lessor (this column is filled in if the property is not the property of the organization, but was rented by it, if the property is owned, then a dash is put down);
  • passport, inventory and serial numbers of the object (a sample of filling out the invoice statement INV-18 shows that in the absence of a passport number, a dash is put in the corresponding cell);
  • information on the existing surpluses and the resulting shortages (their quantitative volume and the total amount of cost).

At the end of the document there is a summary line where generalized data are entered (the number and total amount of the resulting surpluses and shortages). You can download the INV-18 form and see how to enter this information.

The position and full name of the person responsible for filling out the statement is required. Usually it is an accounting officer. To create a collation sheet, he uses the inventory list INV-1. Only after a thorough check of the document, the responsible person signs the collating statement of the fixed asset inventory (OS).

The accountant is not the only person signing the statement. All MOL employees on the positions indicated in the document put their signatures. By signing the paper, they agree with the results obtained and take responsibility for shortages, if necessary. There may be several such workers. All of them sign the OS collation sheet.

After filling out all the sheets, the INV-26 form is used, which displays the final results of the check.

Blank form INV 18

Form of collating statement of the results of the inventory of fixed assets.

Sample of filling out the form INV 18

Sample Collation Sheet of Fixed Asset Inventory Results.

The data obtained as a result of the inspection of inventories is indicated in the collation sheet (form INV-19).

The task of inventorying goods and materials is reduced to counting the number of such objects as goods, finished products, available materials and other objects that are considered the values \u200b\u200bof the organization. During the check, all information is entered into the form in the inventory (form INV-3).

This inventory contains all information and accounting data on objects that belong to goods and materials. If inconsistencies have been identified, then they must be mentioned in the collation sheet.

When checking fixed assets and intangible assets, another statement is prepared ().

For goods and materials it is necessary to draw up a statement in the form INV-19

Sample of filling out a collation statement in the form of INV-19

  • On the main page of the document, you must register:
    • business name;
    • subdivision name;
    • the serial number of the order for inventory;
    • the date of the inspection;
    • the timing of the inventory;
    • serial number of the statement;
    • date of filling out the statement;
    • Name of responsible persons and their positions.
  • On the next two pages, there is a table in which data on goods and materials is entered, according to which discrepancies have been identified.
  • If there are any goods and materials that the enterprise has accepted for storage, then they are entered into the inventory (form INV-5) and one more collation sheet is filled in for them.
  • The table records information about all goods, objects of finished products and materials, and other goods and materials, in the number of which the actual and previously given accounting indicators did not coincide.
  • The description of each object of goods and materials includes:
    • unit of measurement (this includes the OKEI code);
    • assigned inventory number and passport number (if goods and materials contain precious metals);
    • surplus (column 8 and column 9);
    • shortage (column 10 and column 11).
  • This document is drawn up by an accounting officer who reconciles the data in the accounting. Information on surpluses is entered in columns 12, 13, 14. Clarification of the shortage in columns 15, 16, 17.
  • The indications for the surplus, accounted for as covering the shortages, are indicated in columns 18, 19, 20.
  • Indications for shortage are in columns 21, 22, 23.
  • The total indications for the number of surpluses and the amount of money that were discovered according to the results of the check are entered in columns 24-25.
  • Column 26 is intended to indicate the account number to which the surplus will be capitalized.
  • The remaining columns are filled in with information about the existing total shortage.
  • After summing up the data on the second and third pages, a summary is made for the entire table.
  • At the end of the collation statement, an accounting employee is signed, who filled it out and persons who are financially responsible, agreeing with the results obtained.

This harmonized collating statement is optional. You can prepare your own form for entering such data.

Organizations of any type should conduct an inventory procedure on a regular basis in order to monitor the availability and condition of inventory, fixed assets and intangible assets (intangible assets). In cases where the check reveals the presence of non-conformity in the course of the measures taken, the collation sheet helps to establish the mismatch.

Necessity

An authorized person, before drawing up such a document, should check very carefully all the data and calculations that have been collected and calculated, after which the convened commission summarizes and completes the inventory process.

A statement of this nature is needed in order to identify and display those discrepancies that exist between accounting documents, reporting and the real state of the property of the enterprise (availability, lack of resources, etc.).

Even small differences in the composition of inventories or fixed assets must be displayed in the collation act without fail. As an explanation, special reports of an accounting nature are drawn up, which speak of the reasons for the inconsistency, because it is important for the procedure for writing off these objects.

Causes:

  1. Theft in small and significant amounts.
  2. Lack of inventories, equipment or goods.
  3. Losses incurred due to an emergency or natural disaster.
  4. Damage caused to property by persons responsible for their operation.

Not all officials have the knowledge to fill out the statement, which are established by the corresponding requirements. However, you should remember about major factors:

  1. The difference that was identified in the amounts during the audit.
  2. which appeared in the goods and materials center.

Re-grading is an error in the classification of a product or material, due to which it was assigned to the wrong group.

After the collation statement is drawn up, it is necessary to write off all losses within the limits provided for by the accounting policy of the organization. If during the audit a surplus was identified or found, then they are displayed in the statement, as they were indicated and calculated in the financial statements.

Organization can use single registers, in which the parameters of the carried out inventory and data from the collation are combined. This happens when the procedure objects are not owned by the enterprise, but are displayed in the BU.

Such objects can be:

  1. Items of value that have been deposited.
  2. Values \u200b\u200bthat are on lease.
  3. , goods that were given to the enterprise for processing and use.

During the inventory process compilation of a background document to transfer it to the owners of the property.

For the competent compilation of the collation sheet, the person in charge authorized to draw up it must have an idea of \u200b\u200bthe basic terminology of the process.

Basic concepts:

  1. Inventory - verification and accounting of property in use by the organization and financial obligations.
  2. Company property is called what is owned by the company, regardless of participation in the production process or economic life.
  3. Fixed assets - this property directly involved in the production process, aimed at the release of valuable goods and bringing the organization economic benefits. At the legislative level, the obligation of firms to check the state of the OS by conducting regular inspections prescribed by the accounting policy is enshrined.
  4. Intangible assets - rights to intellectual property for which there is a license, as well as rights and achievements for any invention or discovery. This also includes investments of a monetary nature - investments. Inspection of intangible assets is enshrined in the legislation of the Russian Federation and is mandatory.
  5. Goods and materials - property of the enterprise, the purpose of which is to make a profit.
  6. Settlements with counterparties - deductions of any type.
  7. Provisions that will appear in connection with the forthcoming expenses of the enterprise - this is a certain amount of money, which is a reserve fund in cases when it becomes necessary.

Purposes of filling out and compiling a collation statement:

  1. It will not allow you to make mistakes during the procedure and other resources of the enterprise.
  2. This is a great way to collect accurate information and organize the information you have about operating systems and other property owned by an organization.

Based on the data obtained, the firm can develop a strategic plan to improve the system of management, production and economic policy. The data obtained during the inspections can be used not only in the internal affairs of the enterprise and in-house inspections, but also for presentation to investors and founders for information purposes.

With the help of collation, one gets the most reliable and most accurate information about the financial condition of the organization.

The preparation of inventory documentation is regulated by the legislative acts of the Russian Federation. The most important of them is the Order of the Ministry of Finance of the Russian Federation No. 49 of 13.06.1995. It consists of:

  1. Basic provisions and concepts.
  2. The rules that need to be followed during the procedure.
  3. A set of rules for the implementation of an inventory of some individual types of activities of an organization or when assessing property (fixed assets, intangible assets and tangible assets, agricultural purposes, animals, etc.).
  4. The sequence of filling the collation sheet.
  5. How to properly carry out the inventory procedure and correctly fill in all the documentation.

The act includes extensive list of applicationsyou need to know. List:

  • requirements for the compilation format;
  • the procedure for filling out the regulation book on the observance of orders related to the inventory;
  • the form of the form of the statement of the statement is approved;
  • information about the contents of the control book;
  • a sheet filled with information obtained as a result of the procedure;
  • process of assessment and accounting of fixed assets;
  • inventory of goods and materials;
  • the procedure for drawing up an act on accounting for goods already shipped;
  • a mechanism for checking the state of valuable property that was transferred to the organization for storage of a temporary nature;
  • rules for compiling a report on goods that are in transit;
  • form of reporting on ongoing, but not yet completed work;
  • formation of an act, which indicates information on forthcoming expenses;
  • the act on the recalculation of the company's funds;
  • document on accounting and inventory of securities;
  • statement of settlements with buyers and customers;
  • determination of comparative value, calculated on the basis of data and material values.

The statement is to be completed in duplicate - one is given to the materially responsible person (MO), the other is intended for accounting. The accountant is responsible for filling in and forming the document.

Page 1

  1. In the line "Organization" the full name of the company where the check is carried out is written.
  2. The next one indicates the name of the department where the procedure takes place.
  3. The right side of the page contains information about the OKUD, OKPO form, and also in the column with the name "Type of activity" the code set for the corresponding type of the national economy branch - OKONKh (it is assigned by the State Statistics Committee of the Russian Federation). Then it is worth prescribing the date and serial number of the document, which regulates the reason for which the inventory is carried out. Next, the start date and end date of the check are entered. If the company adheres to the coding system, then the line "Operation code" is filled in.
  4. In the corresponding lines it is necessary to display the number assigned to the collation sheet and the date of formation.
  5. At the bottom of the form, the date of the re-registration and the signature of the MO of the person or several authorized employees with a full decryption of the full name are indicated.

Page 2

Column 1 - The assigned serial number of goods and materials.

Column 2 - Complete information about the purpose and name of goods and materials, a brief description of the properties and capabilities.

Column 3 - The item number assigned to the item in the company.

Box 4 - a code that corresponds to the unit of measurement of the product in the OKEI classifier.

Box 5 - The name of the measure of inventory.

Box 6 - The number assigned during the inventory.

Box 7 - If the goods and materials center has a passport, then its serial number is entered here.

Box 8-11 - quantity and price of surplus and shortage of goods.

Box 12-17 - explanations regarding the explanation of the reasons for the appearance of surpluses and shortages.

Page 3

Boxes 18-23 - the final results identified in the process of re-accounting of misgrading.

Box 27-32 - final results on the volume of shortages - in quantitative and monetary terms. The columns are repeated in pairs, to be filled in if the guilty persons are identified (no more than 3 people).

Empty, unfilled columns should be crossed out. The collation sheet is certified by the signature of the chief accountant and, after careful reading, by the financially responsible person.

INV-18 and INV-19

Statement INV-18 - This is a document of the collation type, which is drawn up when carrying out inventory activities of the OS and. She intended to display the status fixed assets and intangible assets. It contains data on the performed stocktaking procedure and the identified quantity and amount of surpluses or shortages.

Statement INV-19 - This is an act issued when checking the condition of goods and materials. It is needed to draw up a real picture of the presence and condition of goods and materials. It records the differences in the results of the rediscount and the information contained in the accounting documents. You can fill out the sheets using computer technology or manually.

In accordance with Article 9 No. 402-ФЗ dated 06.12.2011., The use of unified forms is not a prerequisite - the organization has the right to draw up the form itself and even add analytical aspects. A standard compiled and approved collation statement can be applied to the entire firm, or you can allow each department to develop their own model - taking into account the characteristics of the departments.

An example of a balance sheet is presented in this video.

The results of inventory of goods and materials are reflected in the collation statement form INV-19. You can download the form of this document and a sample of filling it out at the end of the article.

Inventory of goods and materials consists in the recalculation and verification of goods, materials, finished products and other values \u200b\u200bof the enterprise. In this case, the inventory commission fills out the inventory form INV-3, a sample of which can be found.

The inventory reflects the actual and accounting data on inventory items. The revealed discrepancies are transferred to the collation sheet.

For property, plant and equipment and intangible assets is compiled. For goods, materials and other valuables, a collation form is drawn up in the INV-19 form.

Sample filling INV-19

On the first page of the statement form, the name of the organization, division, number and date, timing of the inventory, number and date of the statement, positions and names of responsible persons are indicated.

The second and third pages contain a table for reflecting information about goods and materials for which discrepancies have been identified. Moreover, goods and materials accepted by the organization for safekeeping, for which they are filled in, are reflected in a separate collation sheet.

All names of goods, materials, finished products and other values \u200b\u200bfor which the actual and accounting data do not match in the inventory are sequentially transferred to the table.

For each name of inventory items, you must specify:

  • Unit of measurement (including OCEI code);
  • Inventory number and passport number (passport number is indicated for goods and materials containing precious metals);
  • Surplus (columns 8 and 9 are filled in) or shortage (columns 10 and 11).

The collation sheet is filled in by the accountant, who clarifies the entries in the accounting. Clarification for surpluses is reflected in columns 12-14, for shortages - 15-17.

Data on the surplus counted to cover shortages are entered in columns 18-20, data on the shortage covered by the surpluses are entered in columns 21-23.

The final amount and the amount of surpluses that are accounted for according to the results of the inventory are reflected in columns 24 and 25. The number of the account to which the surplus falls is written in column 26.

The rest of the columns are intended for entering data on the final shortage.

Based on the results of the completed second and third pages of the INV-19 collation form, the total values \u200b\u200bfor the entire table are displayed.

Collation sheet is a document on the basis of which the head of the organization can obtain information on how correctly and timely the accountant reflects in the accounting operations on accounting, movement and disposal of the organization's property. Article 11 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting" requires all organizations to carry out an inventory of their assets and liabilities. The results of the inventory must be documented. The collation will be discussed in our article.

Comparison sheets of the results of the inventory of fixed assets (form No. INV-19) and goods and materials (inventory) in the form No. INV-18 are primary accounting documents, the unified forms of which are approved Decree of the State Statistics Committee of Russia of 18.08.1998 N 88

You will also find a sample of filling out the collation statement and the form of the collation statement for forms No. INV-18 and INV-19 in this article.

When collation statements are drawn up

The list of inventory results in forms No. INV-18 and No. INV-19 are used to reflect the results of the inventory of fixed assets, intangible assets, inventory, finished goods and other tangible assets for which deviations from accounting data have been identified. If, based on the results of the inspection, surplus or shortage of the property of the organization is established, then in this case either a collation statement is drawn up in the form No. INV-18, if the inventory was carried out in relation to fixed assets, or in the form No. INV-19, if the inventory was carried out. ...

But collation statements are drawn up not only based on the results of the planned inventory. When revealing the facts of damage to property, the organization is also obliged to take an inventory of the property. For the unsuitable and spoiled property revealed during such an unscheduled inspection, appropriate acts are drawn up, for example, the Act on damage, battle, scrap of inventory in the form of TORG-15 or the Act on the write-off of goods in the form of TORG-16, approved By the Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132.

Based on their purpose, collation statements in the form No. INV-18 and No. INV-19 are formed on the basis of other documents that accompany the inventory: first, the head of the organization signs an order (decree, order) to conduct an inventory, then the commission directly checks the name, quantity fixed assets and inventories, and also determines the quality condition of these objects. The commission records the data received: for fixed assets, an inventory is drawn up according to the form No. INV-1, for inventory items - an inventory according to the form No. INV-3 or the Act according to the form INV-4, if an inventory of the shipped inventories was carried out.

Only after compiling the above inventories and acts, the data reflected in them are verified with the accounting data. And if it turns out that some property is not reflected in the accounting, or, on the contrary, “excess” property is reflected, then this fact is recorded in collation statements in the form No. INV-18 and (or) No. INV-19. Consequently, if, according to the results of the audit, no discrepancies between the actual presence of the inventory assets of the organization and the data reflected in the accounting have been identified, then collation statements are not drawn up.

What is reflected in collation statements

Only those positions of property objects for which deviations have been identified are entered into collation statements according to forms No. INV-18 and No. INV-19. If an organization identifies discrepancies in property that does not belong to it (for example, rented property; property received for processing), then the data on the results of the audit on such property are reflected in separate collating statements.

The sums of surplus and shortage of inventory items in collation statements are indicated in accordance with their assessment in accounting. At the same time, if the shortage of inventory items is determined taking into account the norms of natural loss, then in this case, the calculation of losses within the specified norms must be attached to the collation sheet. The amounts of the final shortage, taking into account the calculation of losses, are reflected in columns 27-32 of the collation sheet INV-19. The loss of inventories within the established norms is determined after offsetting the shortfalls by re-grading surpluses.

When filling out the collation sheet to reflect the results of the inventory of intangible assets (form N INV-18), columns 3, 8, 10 are not filled out.

Collation statements are drawn up in 2 copies and signed by an accountant and financially responsible person, who confirms with his signature that he agrees with the results. One copy remains in the accounting department, the second is transferred to the materially responsible person. The statements must be kept for at least five years.

It often happens that in the course of the inventory, a mis-grading is revealed, a simultaneous shortage and surplus of similar material values. In this case, the shortage can be covered with surplus. This transaction is reflected in the collation statement as an offset. For this, the financially responsible person must submit to the inventory commission an explanation of the allowed re-grading.

If surpluses and shortages arose due to errors of the accountant, then the difference between the accounting data and the results of the inventory is reflected in the corresponding columns 12 to 17 of the column "Adjusted by clarifying the records in the accounting" of the collation statement INV-19.

When reflecting the deficiencies and surpluses identified during the audit, accounting should be guided by the rules of the Accounting Regulations approved by Order of the Ministry of Finance of Russia dated 06.28.2010 N 63n.

Sample Collation Sheet of Fixed Asset Inventory Results

Comparison statement of the results of the inventory of fixed assets, intangible assets based on the results of the inventory of intangible assets and fixed assets leased by the organization.

Sample collating statement of inventory results

During the inventory, the following was established (2nd page of the INV-19 form):