New form "Cash Inventory Act Money" officially approved by the document Approved by the Decree of the State Statistics Committee of the Russian Federation of 18.08.1998 N 88.

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Act of inventory- one of the most important documents compiled by the inventory commission in a special established form approved by the relevant resolution, and is nothing more than a documented confirmation of the actual presence of all material assets company, its cash and forms to existing records in the relevant registers maintained by the enterprise accounting.

All assets and liabilities of the company are subject to inventory, it is carried out to find out whether the actual presence of objects in the enterprise corresponds to what is indicated in the accounting registers. In some cases, an inventory is required.: when changing the materially responsible person, before compiling the annual balance sheet, during reorganization, liquidation, etc. (clause 22 of the order of the Ministry of Finance of the Russian Federation of December 28, 2001 No. 119n).

The inventory must be documented. For this purpose, relevant orders, inventory acts, inventories of inventory objects, collation sheets, various certificates, and accounting journals are drawn up. All documents on the results of the inventory are drawn up in at least two copies. The commission should check the availability of property only in the presence of financially responsible persons.

Inventory Forms

Inventory Forms- something that no inventory can do without, carried out according to the rules and modern standards, and each stage of its implementation has its own form with its own approved document form.

An example of an inventory act

Act of inventory

SoyuzPromTeh Limited Liability Company

Separate subdivision in Novokuznetsk

Basis for the inventory: order No. 49 of 07/06/2018

Inventory start date: 07/07/2018

End date of inventory: 07/07/2018

Date of drawing up the act: 07/07/2018

RECEIPT

By the beginning of the inventory, all expenditure and receipt documents for cash were handed over to the accounting department and all cash, various valuables and documents that came under my responsibility were credited, and the retired ones were written off as expenses.

Financially responsible person: cashier Parkhomenko Ekaterina Vladimirovna

The act was drawn up by the commission, which established the following:

1) cash 42,000 rubles. 37 kop.

2) stamps - rub. - cop.

3) securities - rub. - cop.

4) - rub. - cop.

Total actual availability in the amount of 42,000 rubles. 37 kop.

_forty two thousand rub. ____ kop.

According to the credentials in the amount of 44,000 rubles. 00 kop.

__forty four thousand _rub. ____ kop.

Inventory results: surplus ___ - ___ rub. _ - __ kop.

shortage __ 1999 ___ rub. _ 63 _ cop.

Last numbers of cash orders:

receipt number ___ 121 _____,

Consumable No. ___ 137 ________

Commission Chairman:

Deputy Executive Director Polischuk P.R.

Commission members:

chief accountant Prokopenko M.V.

Deputy Head of the Human Resources Department Dontsova V.S.

senior specialist of the financial department Raskopova D.V.

I confirm that the funds listed in the act are in my custody. Financially responsible person: cashier Parkhomenko E.V. July 07, 2018

Explanation of the reasons for the surplus or shortage: inattention.

Financially responsible person cashier Parkhomenko E.V.

Decision of the head of the organization: appoint an internal investigation

General Director Surtaeva U.P.

When is an inventory report made?

Many managers assume that they have the right to conduct or not to conduct an inventory of their own free will. This is not entirely true. In accordance with the norms of the current legislation of the Russian Federation, such a procedure is mandatory in the following cases:

• before the preparation of annual financial statements, while an inventory of fixed assets can be carried out once every 3 years, library funds - once every 5 years
• when the organization transfers property for rent, redemption, sale
• when changing financially responsible persons (dismissal, transfer, etc.)
• detection of theft, abuse or damage to property
• in case of reorganization (change of legal form) or liquidation of the organization
• in case of fire, natural disaster and other emergencies
• if the organization has introduced collective (team) responsibility, then an inventory is required to be carried out when the head of such a team changes, when more than 50% of its members leave the team, at the request of one or more members.

In addition to these cases, the inventory is carried out at the discretion of the head. The purpose of the event is to identify the actual availability of property and compare it with accounting data. At the same time, when changing financially responsible persons, in addition to the Inventory Act, an act of acceptance and transfer of the entrusted property is drawn up.

What property is subject to inventory? fixed assets, financial investments, finished products, goods, intangible assets, cash and other financial assets, credits, loans and reserves.

How to draw up an inventory

The procedure is carried out by decision of the head of the commission, the composition of which is mandatory approved by the order. The composition of such a commission, as a rule, is permanent. It includes representatives of the administration of the organization, accounting, economists, technicians, etc., incl. it is possible to involve independent audit organizations. The absence of at least one member of the commission during the inventory may become the basis for invalidating its results.

Depending on the purpose of the inventory, whether it is planned or unscheduled, inventory acts can have a different form and content:

• act of inventory of cash,
• act of inventory of goods shipped, etc.

The form of each such act of approval by order of the Ministry of Finance of the Russian Federation. Such forms are exemplary, but very convenient for use.

The inventory act is drawn up in at least 2 copies, no erasures, corrections and blots are allowed. The actual availability of property is carried out exclusively with the participation of financially responsible persons, from whom explanations may be requested during the procedure.

The document must be signed by all members of the commission and a financially responsible person who, at the end of the inventory act, gives a receipt that there are no claims against the members of the commission.

Blank form INV-1. Inventory list of fixed assets

This form of the inventory list is formed based on the results of the inventory of materially responsible persons of the organization for compliance with the actual availability and declared characteristics of fixed assets with accounting data. The inventory list is compiled in two copies and signed by members of the commission and materially responsible persons separately for each storage location. For fixed assets leased, the inventory is compiled in three copies separately for each lessor.

Form INV-1a. Inventory list of intangible assets

This form of the inventory is formed based on the results of the inventory of materially responsible persons of the organization for compliance with the actual presence of intangible assets with accounting data. When inventorying intangible assets, the availability of documents confirming the organization's rights to use it and the correctness of its reflection in the organization's balance sheet is checked. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons.

Blank form INV-3. Inventory list of inventory items

This inventory form is formed based on the results of an inventory of inventory items in the organization's storage locations (in the account of materially responsible persons) for compliance with the actual availability of valuables with accounting data. The inventory list is drawn up in two copies and signed by members of the commission and materially responsible persons. Appropriate acts are drawn up for the unsuitable or damaged materials and finished products identified during the inventory.

Blank form INV-10. Act of inventory of unfinished repairs of fixed assets

This form of the act is formed based on the results of an inventory of unfinished repairs of fixed assets (buildings, structures, machinery, equipment, etc.) for compliance with actual costs and accounting data. The inventory act is drawn up in two copies and signed by members of the commission and materially responsible persons. One copy is transferred to the accounting department, the other - to financially responsible persons.

Blank form INV-11. Act of inventory of deferred expenses

This form of the act is formed based on the results of an inventory of deferred expenses for compliance with actual costs, confirmed by primary accounting documents, with accounting data. The inventory act is drawn up in two copies and signed by the responsible members of the commission. One copy is transferred to the accounting department, the other remains in the commission.

Blank form INV-15. Act of inventory of cash

This form of the act is formed based on the results of the inventory of the organization's cash desk for compliance with the actual availability of funds, stamps, checkbooks, etc. with accounting information. The act is drawn up in two copies (except for the situation with the change of materially responsible persons) and signed by all members of the commission and persons responsible for the safety of valuables.

Blank form INV-16. Inventory list of securities and forms of documents of strict accountability

This form of the inventory list is formed based on the results of the inventory of materially responsible persons of the organization for compliance with the actual availability, securities and forms of documents of strict accountability with accounting data. The inventory is drawn up in two copies and signed by members of the inventory commission and materially responsible persons. When changing financially responsible persons, the inventory is compiled in three copies.

Blank form INV-17. Act of inventory of settlements with buyers, suppliers and other debtors and creditors

This form of the act is formed based on the results of an inventory of settlements with buyers, suppliers and other debtors and creditors for compliance with the actual receivables and payables, confirmed by primary accounting documents, and accounting data. The inventory act is drawn up in two copies and signed by the members of the commission. One copy is transferred to the accounting department, the other remains in the commission.

Blank form INV-18. Comparative statement of the results of the inventory of fixed assets

This form of the collation statement is formed to reflect the results of the inventory of fixed assets and intangible assets for which deviations from accounting data are revealed. The collation statement is drawn up in two copies by the accountant. One copy is kept in the accounting department, the second is transferred to the financially responsible person.

Blank form INV-19. Comparative statement of the results of the inventory of inventory items

The collation sheet in the INV-19 form is formed to reflect the results of the inventory of inventory items for which deviations of actual indicators (quantity, amount) from accounting data are revealed. The collation statement is drawn up in two copies by the accountant. One copy is kept in the accounting department, the second is transferred to the financially responsible person.

Blank form INV-22. Inventory Order

An order in the INV-22 form is a written assignment specifying the content, scope, procedure and timing of the inventory of the object being checked, as well as the personal composition of the inventory commission. The order is signed by the head of the organization and handed over to the chairman of the inventory commission.

Blank form INV-23. Journal of control over the execution of orders for inventory

The journal in the form of INV-23 is used for registration of inventories and control checks of the correctness of the inventory. This journal registers inventory orders drawn up in the form of INV-22

Blank form INV-24. Act on the control verification of the correctness of the inventory of valuables

The results of the control checks of the correctness of the inventory are drawn up in an act in the form of INV-24 and are recorded in the Logbook of control checks of the correctness of the inventory in the form of INV-25.

Blank form INV-25. The log of control checks of the correctness of the inventory

This journal records the results of control checks of the correctness of the inventory, drawn up by acts in the form of INV-24.

Enterprises that work with cash must fill out a special act of form INV-15. Maintaining such documentation is necessary both for the enterprise itself (in order to notice the discrepancy between accounting data and the actual amount on hand in time), and for regulatory authorities.

Employees often have to deal with filling out such a form - therefore, you need to understand the sequence of actions in detail.

Purposes and frequency of the cash register inventory

The frequency of inventory of funds in the cash register is not standardized. According to part 3 of Art. eleven Federal Law No. 402-FZ "On Accounting", the frequency and necessity of inspections is determined by each business entity independently. That is, the management of the enterprise itself has the right to decide when and how often such actions are necessary (as well as when carrying out).

However, there are situations where verification is mandatory:

1. When changing financially responsible persons (cashier, for example).
2. When compiling the financial report for the year.
3. When selling property or renting it out.
4. During natural disasters.
5. Upon liquidation or reorganization of a legal entity.
6. In case of damage to property or other illegal actions (theft, abuse).
7. If there is a shortage or excess of funds.

Typically, companies set their own terms for regular inventory. For example - once a month, quarter or half a year. Rosfinnadzor authorities can also conduct an audit. Usually, the tax authorities do this suddenly, without warning - so that employees cannot hide violations.

Purpose of inventory- identify whether cash transactions are carried out in a timely manner and their acceptance for accounting, as well as whether they are executed correctly. In this case, the balance of funds must correspond to:

• data of the book of the cashier-operator;
• cash register data;
• cash register data.

Such a document is one of the main ones in accounting (as well as, for example).

How is an inventory of cash held?

The board has two sides:

1. Main- must be completed.
2. Reverse- to be filled in if discrepancies were found.

Before the inventory, the employee who is responsible for operations with the cash desk must give written permission to transfer documents to the accounting department and prepare the cash desk for verification.

In the process, the INV-15 form is filled out in the following order:

1. The exact amount of money (or its equivalent) is recorded.
2. The amount indicated in the reporting documents is recorded.
3. The sums are compared and the result is displayed.

If the numbers (in the cash register and in the report) matched, then the cash register is kept without violations and errors. If the report indicates a larger amount than is in the cash register, a shortage of funds has been identified. If at the box office more money than indicated in the report - it means that part of the funds did not get into the official document.

If the audit revealed a shortage or excess of funds at the cash desk, a list of violations is listed on the back of the form, the cashier's explanations are recorded and the manager's decision is given with further actions. Usually, when a shortage is detected, it is recovered from the responsible employee. If a surplus is detected, they come to the cashier on the day of the check.

The document is filled out either on a computer or on a printed form manually. Black or blue ink can be used. The act must be drawn up in 2 copies, signed by all members of the inspection commission and the cashier.

Act of cash register inventory - form (download)

Cash register inventory - form INV-15 (sample filling)

Summing up

The act of inventory of the cash register is one of the main ones in accounting. Periodic inspections of this kind are necessary for the enterprise itself - in order to timely identify possible violations and eliminate them.

If violations (there will be more money in the cash register than in the report) are revealed during a tax audit, the entrepreneur may be held administratively liable under Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

Inventory involves not only checking fixed assets, intangible assets, inventories, but also cash. In particular, an inventory of cash and various documents at the cash desk (cheques, stamps, etc.) is carried out. In the process of inventorying cash, an inventory act form INV-15 is filled out.

In this article, we suggest downloading the INV-15 form, as well as its completed sample.

The act is filled in two copies by the inventory commission, which is formed by the head with the help of an inventory order, a sample of which can be downloaded. If the inventory of cash is carried out in connection with the change of the materially responsible person, then it is necessary to fill out three copies of the INV-15 form: for the old, new financially responsible person and accounting.

Inventory of goods and materials involves the recalculation of cash and documents held at the cash desk of the enterprise. The inventory is carried out only in the presence of all members of the commission. After all cash, checks, stamps and other documents at the cash desk are counted, the members of the commission fill out a cash inventory act. When filling out the act form, you need to remember that blots, corrections are not allowed.

On a note! When inventorying fixed assets, an inventory list INV-1 is filled out -, when inventorying intangible assets -, inventory items -.

Sample act of inventory of cash register INV-15

The act consists of two sheets.

The first one fills in the name of the organization and structural unit, the type of activity, number and date of the inventory order are indicated.

The act is given a unique number, the date of filling is set.

The financially responsible person in the "Receipt" section must put his signature, indicate the position and full name. With his signature, the financially responsible person certifies that all cash is in the cash register, and all cash documents have been sent to the accounting department.

Below, the commission enters data on the amount of recounted cash, stamps, securities and other documents held at the cash desk. The amount is indicated in rubles and kopecks. These data are entered on the basis of the actual recalculation of the contents of the cash register.

The total amount according to accounting data is indicated in words below.

These two values ​​are compared.

If the actual amount is greater than the accounting amount, then there is a surplus, the amount of which is indicated in the appropriate field below.

If the actual amount is less than the accounting amount, then - shortage, the amount of which is also reflected in the "shortage" field.

You also need to indicate the last numbers of the incoming and outgoing cash order.

After the form of the cash inventory act is completed, all members of the commission sign it.

Act of cash register inventory (form and sample)

Each domestic organization in the process of its economic activity faced with the need for inventory. This rule is established by the Federal Law "On Accounting". The assets of the enterprise and commodity stocks are subject to this check. Reconciliation can be carried out for individual structural divisions of the company (including cash desks), the result of the inventory is drawn up in form No. INV-15.

General provisions on inventory

Ministry of Finance Russian Federation by its Order No. 49 of June 13, 1995, he approved the Guidelines for the inventory of property and financial obligations. Clause 1.1 of this regulatory act assigns the obligation to conduct inspections exclusively to Russian legal entities. Domestic organizations must verify not only property, but also conduct an inventory of cash. Acts drawn up on the basis of the results of such studies actually complete the verification.

Russian rule-making acts provide for several cases of reconciliation of actual assets and liabilities with accounting data:

• the circumstances listed in clause 1.5 of the Guidelines;
• the appointment of an audit at the initiative of the company's management or in accordance with the accounting policy.

The head of the enterprise by order appoints an inspection and determines the members of the relevant commission, who certify with their signatures the act INV-15 of the inventory of cash and other documents drawn up based on the results of reconciliations.

The procedure for conducting cash checks was developed by the Ministry of Finance of the Russian Federation in paragraphs 3.39 - 3.43 of the Guidelines. According to existing rules inventory is carried out in accordance with the Procedure for maintaining cash transactions. However, the existing cash processing algorithm does not regulate the revision of money. The form of inventory of funds at the cash desk is the document that ends the check.

Checkout form

Ministry of Finance of the Russian Federation in Guidelines, put into effect by Order No. 49 of 13.06.1995, developed forms compiled based on the results of the audit. One of these documents is the form of the act of inventory of cash at the box office.

But it must be borne in mind that the State Statistics Committee of Russia, by its Decree of 18.08.1998 N 88, approved new forms used in the conduct and execution of the results of checks for compliance with the actual state of accounting data.

One of these newly approved documents is the cash register inventory act.

cash register form

The State Statistics Committee of the Russian Federation indicated that the named form serves to reflect the results of checking the availability of money and monetary documents at the cash desk of the enterprise. All values ​​in the named division are subject to a complete recalculation and reconciliation with accounting data. The form is completed on a computer or by hand. You can use black or blue ink.

However, despite the importance of this document, the State Statistics Committee did not approve a sample of filling out the INV-15 cash register inventory form. In this regard, an employee of the company filling out the final document of the audit must draw it up accurately and accurately. It is not allowed to have erasures, wipes or blots in the form. The final act is drawn up in two copies, signed by the commission in its entirety, as well as by financially responsible persons. Its contents are reported to the management of the enterprise.

The act must contain:

• the name of the enterprise and its structural subdivision;
• the document that served as the basis for the verification;
• number and date of the form, as well as the moment of inventory;
• receipt of the employee responsible for the safety of property at the cash desk;
• the actual presence of values;
• explanations of the shortage or excess of content, as well as the director's decision on further actions.

Indication of all the information will allow us to talk about the proper execution of the inventory results.

Sample filling act INV-15