Comparison sheet of inventory results for goods and materials sample re-grading. Comparison sheet of inventory results (sample). How the results of inventory of goods and materials are drawn up

In the event of discrepancies between the actual data obtained in the inventory process, collation statements of standard forms are compiled with accounting data: "Collation statement of the results of the inventory of fixed assets (form No. INV-18) and" Collation statement of the results of the inventory of inventories "(form No. INV-19U). At the end of the reporting year, the results of all the inventories carried out are summarized in the statement of results, revealed by the inventory (form No. INV-26).

Before compiling collation statements and determining the results of the inventory, the accounting department of the trading organization should carefully check the correctness of all calculations given in the inventory lists. Then the information obtained is entered into collation statements, which actually compare! information with data of accounting documents. The detected discrepancies are recorded in the draft inventory act, which is attached accounting certificate indicating possible directionslaziness to write off identified shortages: for theft, natural disasters, damage during storage due to the negligence of the perpetrators.

When compiling collation statements, it is necessary to take into account the re-grading of inventory items (incorrect accounting of goods of one grade in the composition of another grade), the sum differences resulting from re-grading. It is necessary to write off losses in this way within the limits of natural loss rates.

The amounts of surplus and shortage of inventory items in collation statements are indicated in accordance with their assessment in accounting.

To formalize the results of the inventory, unified registers can be used, in which the indicators of inventory lists and collation lists are combined. Separate collation statements are drawn up for values \u200b\u200bthat do not belong to the organization, but are listed in accounting (held in custody, leased, received for processing). Valuable owners are provided with a certificate on the results of the inventory with a copy of the inventory attached.

Collation statements can be compiled using a computer and other office equipment, or manually.

Reflection of inventory results in accounting

The results of the inventory are considered at a meeting of the inventory committee. The Inventory Commission should identify the reasons for the need to make clarifying entries in the accounting registers, and propose ways to reflect the results of the inventory in the accounting.

Inventory Commission:
  • establishes whether there are persons in the organization who are financially responsible for the safety of valuables,
  • determines the amount of this responsibility,
  • analyzes possible ways of reclaiming doubtful receivables (by transferring debt, barter transactions, etc.).
  • a special inventory is drawn up for objects that are not suitable for further operation and cannot be restored, indicating the time of commissioning and the reasons for unsuitability (damage, complete wear and tear), as well as proposals for the sources of disposal of these objects.
  • identifies the reasons for shortages and surpluses. On the facts of the formation of surpluses or shortages, it is necessary to obtain detailed explanations from the financially responsible persons.

Meeting the inventory commission is drawn up protostake, in which:

  • conclusions, decisions and proposals are recorded based on the results of the inventory, checking the state of the warehouse and ensuring the safety of inventory.
  • the protocol contains information about stocks that have fallen into disrepair, indicating the reasons for the damage and those responsible for this.
  • the final inventory act is approved.

Discrepancies between the actual availability of property and accounting data revealed during the inventory are reflected in the manner prescribed by the current regulatory documents.

The results of the inventory should be reflected in the accounting and reporting of the month in which the inventory was completed, and the results of the annual inventory - in the annual accounts of the organization.
In accounting, the results of the inventory are reflected in accordance with the requirements of clause 28 of the Regulations for the maintenance of accounting and financial reporting in the Russian Federation:

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28. Discrepancies between the actual availability of property and accounting data revealed during the inventory are reflected in the accounting accounts in the following order:

a) the surplus of property is accounted for at market value on the date of the inventory, and the corresponding amount is credited to the financial results of a commercial organization or an increase in income from a non-profit organization or an increase in funding (funds) from a budgetary organization;

b) the shortage of property and its damage within the norms of natural loss are attributed to the costs of production or circulation (expenses), in excess of the norms - at the expense of the guilty persons. If the guilty persons are not identified or the court refused to recover damages from them, then losses from shortage of property and damage to it are written off to the financial results of a commercial organization or an increase in expenses from a non-profit organization or a decrease in funding (funds) from a budgetary organization.

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“Discrepancies between the actual presence of property and accounting data revealed during the inventory are reflected in the accounting accounts in the following order:

a) the surplus property is attributed at market value to
the date of the inventory, and the corresponding amount is credited to the financial results of a commercial organization or an increase in income from a non-profit organization;

b)shortage of property and its damage within the limits of naturalloss is attributed to the costs of production or circulation(expenses), in excess of norms- at the expense of the perpetrators.

If the guilty persons not established or the court refused to recover damages from them, thenlosses from shortage of property and its damage are written off to the financial results of a commercial organization or an increase
expenses from a non-profit organization ":

Note!For profit tax purposes, the cost of surplus goods identified during inventory is included in non-operating income (clause 20 of article 250 of the Tax Code of the Russian Federation). Moreover, in Chapter 25 of the Tax Code of the Russian Federation, there is no procedure for determining such non-operating income. In our opinion, when assessing it for tax accounting purposes, as well as in accounting, the taxpayer must use the market valuegoods.

In addition, Chapter 25 of the Tax Code of the Russian Federation does not contain an estimate of the surplus of goods identified as a result of the inventory. This circumstance significantly affects the receipt of income from the sale of such goods. Indeed, in fact, a taxpayer - a trade organization in this case has no grounds for recognizing the market value of such goods as their purchase value.

Consequently, when selling such goods in the future, the organization will receive the amount of proceeds from their sale as income from their sale, and as expenses it will be able to take into account only expenses directly related to the sale, excluding the cost of goods sold.
The identified amount of shortfall in accounting is reflected as follows:

Note!The decision to write off the shortages is made by the head of the trade organization.

It should be noted that shortages are classified as shortages caused by the fault of a specific employee and shortages in the absence of the guilty person.

In this case, deductions from the wages of the guilty employee are reflected in the accounting in the usual manner - according to the debit of account 70 "Payments with personnel for wages" in correspondence with account 73 "Payments with personnel for other operations", subaccount 2 "Payments for compensation for material damage" ...

When making deductions, it should be borne in mind that Art. 138 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), the maximum amount of deductions from the employee's wages is established:

“The total amount of all deductions for each payment of wages cannot exceed 20 percent, and in cases stipulated by federal laws - 50 percent of the wages owed to the employee.

When deducting from wages under several executive documents for the employee, in any case, 50 percent of wages should be retained.

The restrictions established by this article do not apply to deductions from wages when serving correctional labor, recovering alimony for minor children, compensation for harm caused by the employer to the employee's health, compensation for harm to persons who have suffered damage due to the death of the breadwinner, and compensation for damage caused by a crime. The amount of deductions from wages in these cases cannot exceed 70 percent.

Deductions from payments that are not subject to execution in accordance with federal law are not allowed. "

The repayment of the debt by the employee is reflected in the accounting under the credit of account 73 "Settlements with personnel for other operations", subaccount 2 "Settlements for compensation for material damage" in correspondence with the accounts of cash accounting.

In the event that the shortage exceeded the natural rate; loss, and deduction from the employee is made at the market price; missing property, then the following entries are made in the accounting: Debit 73 "Settlements with personnel for other operations", subaccount 2 "Calculations for compensation for material damage" - Credit 98 "Deferred income", subaccount 4 "The difference between the amount to be recovered from the perpetrators , and the book value for the shortfalls in valuables. "

If the culprit is not identified, then the shortfall is written off to the losses of the organization, but this option is unlikely if the standards for material liability are observed,

Collation sheet is a document that is drawn up when surplus or shortage is identified during the inventory. That is, if there is a discrepancy between the number of inventoried objects in fact with accounting data (clause 4.1 of the Methodological Instructions, approved by Order of the Ministry of Finance of 13.06.1995 N 49).

There are approved forms of collation statements (approved by the Resolution of the State Statistics Committee of 18.08.1998 N 88):

  • form No. INV-18 "Collation statement of the results of the inventory of fixed assets, intangible assets";
  • form No. INV-19 "Collation sheet of the results of inventory of inventories."

But the use of these forms is optional. Organizations have the right to use independently developed forms when conducting an inventory (part 4 of article 9 of the Law of 06.12.2011 N 402-FZ).

Collation statements are drawn up in two copies: one remains in the accounting department, the second is transferred to the materially responsible person.

Completion of collation statements

Initially, the results of the inventory are recorded in the inventory lists and acts. For example, when inventorying goods and materials, the forms INV-3, INV-4, INV-5, etc. are used. (or forms developed by the organization). In them, the deviations of the actual indicators from the accounting data "appear". It is these deviating indicators that are reflected in the collation statement. That is, there is a duplication of information. Therefore, the organization has the right to use unified registers that combine information from inventory acts and information from collation lists.

If you have fixed assets or inventories that do not belong to the organization on the basis of ownership, for example, leased or held in custody, then discrepancies on them (if found) are indicated in separate collation statements (Instructions on the use and filling out of forms, approved by the Resolution Goskomstat of 18.08.1998 N 88).

When making an inventory of intangible assets in the form No. INV-18, columns 3 (lessor, lease term), 8 and 10 (quantity, pcs.) Are not filled in. Already from the name of the graph it is clear why.

And if, during the inventory, an unaccounted fixed asset is revealed, then in column 9 (surplus, cost, rubles. Kopecks) of the collation statement it will be necessary to indicate its current market value (clause 36 of the Methodological Instructions for the accounting of fixed assets, approved by the Order of the Ministry of Finance from 13.10.2003 N 91n). If there is a shortage, in column 11 (shortage, cost, rubles kopecks), the residual value of the missing asset is reflected according to accounting data

The collating statement must be signed by the accountant and the responsible person. The latter, having put his signature, thereby agrees with the results of the inventory.

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 formed during the audit is indicated in the collation statements as they were estimated and displayed in 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. We will 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 the collation statement of the inventory results 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 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 comparative statement 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 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 invoice collation form INV-19, to study the peculiarities 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 goods and materials 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 (re-grading), 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 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 in 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 collation sheet INV-18 shows that in the absence of a passport number, a dash is put in the corresponding cell);
  • information on existing surpluses and resulting shortages (their quantitative volume and total 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 collation sheet 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 in 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.

In accordance with legal regulations, the organization must use specialized inventory sheets.

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Such documents can be in the format established by law, or they can use their own, developed directly at the enterprise.

There are many different features of the use of statements, their formation. All of them are reflected in the legislative norms.

In the absence of experience in drafting such documents, it is best to seek advice from qualified accountants.

Highlights

Comparison sheet of inventory results for inventory holdings INV-21 sample is a format established at the state level. Moreover, its use is not always necessary.

Again, the need for the inventory process itself has been established at the legislative level. This point is covered in sufficient detail in the regulatory documents.

The main issues that need to be considered in advance include:

  • necessary terms;
  • what is the role of the document;
  • normative base.

Necessary terms

In order to avoid all sorts of difficulties associated with interaction with tax authorities and other controllers, it is worthwhile to study the legislative norms in advance.

But for a correct interpretation, you need to understand the terms used in them. This will avoid all sorts of difficulties and mistakes.

The main terms, which must be understood, are:

  • inventory;
  • fixed assets;
  • intangible assets;
  • financial investments;
  • commodity and material values;
  • calculations;
  • reserves for future expenses.
Directly under the very term "inventory" It is understood to check the property available in the organization, as well as its all kinds of financial obligations
Property means The actual entire property of the enterprise. Moreover, both participating in economic activities and making a profit, and vice versa, not participating
Fixed assets Some property that is directly involved in the production of various material values \u200b\u200bas a result of the economic activities of the company. Periodically, the company must necessarily carry out an inventory of fixed assets. This moment is spelled out in the legislation
Intangible assets The intellectual property of an enterprise, which means any achievements, discoveries and rights to something. In accordance with applicable legal regulations, it is necessary to carry out an inventory of such assets. Financial investments - a certain kind of investment
Goods, material values Property used for sale for the purpose of making a profit and for another purpose. Settlements - various deductions of the enterprise to counterparties
Provisions for future expenses Usually a certain amount of cash, meaning a reserve in case of certain circumstances. A preliminary acquaintance with the above terms will avoid difficulties in understanding the legal norms

What is the role of the document

Comparison sheet of inventory of goods and materials allows you to simultaneously solve a large number of very different tasks.

This primarily applies to the following:

Based on the information received, it is possible to make the right decisions about the direction of conducting economic and economic activities.

Such documentation is used not only for internal use and provision for conducting, but also by investors and founders.

Since inventory information allows you to obtain the most accurate and detailed data on the current financial condition.

Normative base

Today, all the points related to the inventory procedure, as well as the preparation of related documentation, are reflected in special regulations. The most important is

It includes the following main sections:

This regulation contains an extensive list of various applications. They are equally important and should be reviewed in advance.

The list of such applications includes the following list of applications:

In what format should the order be formed
How is a book compiled for monitoring the implementation of various kinds of orders regarding the inventory process
The format of the act of checking the statement is established
What should include a check control accounting book
A statement with the results that were obtained after the inventory procedure
How is the OS inventory carried out?
What is an inventory label, how it is drawn up and the main requirements for it
What is an inventory list of all kinds of commodity, material values
Requirements for the format of the inventory act of already shipped goods
How is the inventory of various valuable property transferred for temporary storage to the enterprise
How should an inventory of goods on the road be carried out (at the time of delivery)
The format of the inventory act for the work performed at the enterprise, but still not completed for various reasons
Drawing up an inventory of future expenses
The act of taking inventory of funds
The act of the inventory list of securities;
Drawing up an act of inventory of settlements with various buyers
What is the comparative value of the results of the inventory work of fixed assets and material values

The comparative statement of the results of the inventory of goods and materials re-grading, a sample of which can be found quite simply on the Internet, has the nuances of drawing up.

Therefore, in order to avoid various kinds of mistakes, it is worthwhile to carefully read not only the legislative acts, but also the example of drawing up documents.

It is important to remember the need to fulfill the requirements even if the statement is drawn up directly within the enterprise.

Comparison sheet of the results of inventory of inventory holdings form INV-19

The process of drawing up has its own characteristics, nuances, but at the same time it does not present any particular difficulties in knowing the legislative norms.

Therefore, before proceeding with the formation of all the documentation necessary in this case, you should carefully read the questions:

  • the procedure for drawing up the form;
  • fill pattern;
  • nuances when working in 1C.

The procedure for drawing up the form

The main task of the collation sheet is to provide detailed information on the discrepancy, discrepancy between the indicators according to the accounting data, as well as on the inventory list.

At the same time, if values \u200b\u200bthat are not the property of the company, but are listed in accounting, must be included in a separate form. This moment is quite significant and important.

The document of the type under consideration must be drawn up in at least 2 copies. They are stored:

In the case of drawing up a statement on the inventory of intangible assets, individual columns should not be filled in, they remain empty. This concerns, first of all, columns No. 3, 8, 10.

It should be remembered, however, that the type sheet should not be used to inventory the following items:

  • fixed assets;
  • cash available at the enterprise;
  • valuable papers;
  • documents representing various types of strict reporting forms.

Sample filling

If possible, before compiling, you should definitely familiarize yourself with a correctly drawn up sample of a bank of the type in question. But at the same time, it is necessary to use well-proven resources as a source.

This will avoid a large number of very different difficulties. The type of document under consideration includes the following:

  • code, OKPO;
  • kind of activity;
  • name and specific structural unit;
  • start and end date of the inventory process;
  • type of operation being performed;
  • position and surname, name, patronymic;
  • as of date.

The form is completely standardized. Moreover, any company, regardless of its organizational or legal form, can independently choose the format of the inventory form.

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 the 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 about the surplus 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.