Collation statement of results. How to compile a collating statement of the results of the inventory of fixed assets and goods and materials. Checking fixed assets

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 as checking 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 some 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 aspects related to the inventory procedure, as well as the compilation of accompanying 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:

	What format should the order be formed in?
	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 an OS inventory carried out
	What is an inventory label, how it is drawn up and the main requirements for it
	What is an inventory 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 necessary documentation 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 about the discrepancy, discrepancy between the indicators according to the accounting data, as well as according to 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 of a 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 inventory items 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 relate 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 another 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 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.

Any organization conducts an inventory with a certain frequency for the purpose of accounting and checking goods and materials, fixed assets (fixed assets) 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 prescribed 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 drawing up 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 statements 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, compiled following the results of the check, is the 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.

Inventories include 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 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 the OKEI);
• inventory number;
• passport number (indicated only for those valuables that 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 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 factory 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 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 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 out all the sheets, the INV-26 form is used, which displays the final results of the check.

Blank form INV 18

Form of collation 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.

Carrying out a check in the form of an inventory can be justified for various reasons. The main thing in the procedure itself is not only to be able to count the number of nomenclatures and enter them into documents, but also to correctly draw up the results of the audit. And one of these documents is the collation sheet of the inventory results, the form of which has the established format and must be drawn up in accordance with the methodological recommendations of the Russian Federation. And further on exactly what such a document is needed for and how to draw it up.

Any inventory should not only be carried out, but it is also necessary to prepare for it, as well as record the results using the necessary documents. Correct workflow is one of the main keys to a successful inventory.

So the check cannot be started without drawing up and signing an order on inventory, as well as a decision of the head on the appointment of an inventory commission.

The immediate procedure must be accompanied by inventories, and the results, in case of violations, should be drawn up with the appropriate documents - a collation sheet. The inv 19 form can be downloaded here.

How to draw up and fill out a statement

The collation of the results of the inventory of inventory holdings has its own established form, which must be adhered to in order not to violate international accounting standards. Collation sheet inv 19 form can be downloaded in the public domain (FORM 1). And further on how the collation sheet of the inventory of goods and materials can be filled out.

First of all, you need to know that the form is drawn up for the month in which such an audit was carried out. The document must be drawn up, like other inventory documents, only in duplicate. The primary documents for drawing up are inventory inventories and audit certificates. Such documents can be drawn up in the prescribed form, or they can be developed independently by the enterprise itself. Neither the legal entity nor the official bears any violations for the use of its form. By the way, the collation sheet of inventory items can also be developed independently at the enterprise. The main thing is that the information is correctly reflected, so you can easily download inv 19 on the Internet and then modify the form for use at a particular enterprise.

INV 19 must contain the following information:

1. Name of materials, stocks, goods, finished products and other goods and materials, their code in the accounting system;
2. Units of measurement, as well as the code of units of measurement;
3. Inventory number, if available in synthetic and analytical accounting;
4. Reflection of the results of the inventory, indicating that for a specific inventory there is: shortage or surplus;
5. Reflection of the results of inventory balances capitalized on the basis of the audit;
6. Reflection of the final shortage for specific goods and materials.

It should be remembered that an invoice 19 form is drawn up and filled in only if surpluses were found according to the results of the inventory. The same goods and materials, which correspond in 100% of the accounting results, are not reflected in this statement.

INV 19 sample filling is presented here (FORM 2). Inv 19 an example of filling in the form of a fragment of the tabular section is presented in the table.

room	Inventories		Unit measurements		room		results inventory
	name,	the code				passports	Surplus		shortage
	Characteristic (species, variety, group)	(nomenclature lature number)	code by Okei	name- dying	inven- tare	(documentary that about register- tion)	if- honor	amount, rub. cop	if- honor	amount, rub. cop
1	Candy "Poppy"	28.1	166	kg	–	–	–	–	10	400-00
2	Cookies "Medallion"	28.2	166	kg	–	–	10	400-00	–	–

The comparative statement of the results of the inventory of goods and materials, the sample provides an opportunity to understand that it is mandatory in the document to indicate the number of missing and unnecessary goods for accounting, indicate their value in general terms, as well as the number in natural units.

You can also download the form inv 19 and make sure that such a document is signed not by one person, but at least two: the accountant who compiled it, and also the materially responsible person (MOL). The MOL must necessarily be familiar with such a document.

Collation sheet - a document that should be filled in if there are any deviations found in the inventory process. We will tell you about what collation statements are and how to draw up them in our article.

What are the collation statements for the inventory f. 0504092, INV-18 or INV-19?

The collation sheet must be filled out if, at the end of the inventory procedure, more or less number of inventory objects were found.

Collation statements for commercial structures are of 2 types:

• statement of results of inventory of fixed assets and intangible assets (INV-18);
• statement of results of inventory of inventory holdings (INV-19).

IMPORTANT! The company has the right to use independently developed collation sheet forms, taking into account the requirements for processing primary documents in accordance with.

In budgetary institutions, the form 0504092 is used.

Read about the inventory procedure in the material .

What form is used to fill out the collation sheet?

Collation sheets are given in the decree of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88, they can be downloaded on our website:

The collation form for budgetary institutions in the form 0504092 was approved by order of the Ministry of Finance dated March 30, 2015 No. 52.

Sample collating statement of the results of the inventory of fixed assets and intangible assets

The list of identified deviations for fixed assets and intangible assets is drawn up in the form of 2 identical copies (one will be kept by the accounting officer, the other - by the materially responsible person). A separate document is drawn up for rented objects.

You can download a sample of filling out the collation statement in the form of INV-18 on our website:

The statement form consists of the following parts:

1. "Caps", which indicates:

• general information about the company conducting the audit: name, main type of activity and other data;
• information about the inventory - the basis for its conduct, as well as the start and end dates;
• number and date of the statement.
• the type of transaction that is affixed if the organization uses codes to reflect transactions in accounting; otherwise, a dash is inserted.

1. The tabular part, which indicates the data of "inconsistencies" in quantity.

The completed collation sheet is endorsed by the accounting officer and the employee responsible for the safety of the inventory.

IMPORTANT! For the available deviations of intangible assets in columns 3, 8, 10, a dash is put down.

Read about the features of checking the availability of fixed assets in the article .

A sample of filling out a statement of discrepancies based on the results of inventory of goods and materials

The collation sheet based on the results of the inventory audit (form INV-19) is also filled out in 2 copies. Its structure and filling rules are similar to the example discussed above. After registration of the statement, it is endorsed by the same persons as the previous one.

You can also download a sample of the completed form INV-19 on our website:

Read about what distinguishes the process of inventory taking of goods and materials in the material .

Outcome

Inventory is a difficult procedure in the activities of any organization. It is important not only to carry it out correctly, but also to take a responsible approach to documenting the results, including collation statements, in which deviations in the availability of property identified during the inventory are recorded.