Form No. inv-16 inventory of valuables and forms of strict reporting documents

What should be checked to generate an act

Before you begin to carry out an inventory of economic investments, you should determine whether the assets are legally assigned to the 58th accounting account, for which several conditions must be simultaneously met:

• there is a real chance of benefiting from the investment;
• availability of correctly formed papers for the right to own property and profits from it;
• transition to organizing risks for this property.

In order to ensure complete and truthful information about economic investments, actual expenditures in securities, authorized capitals of other companies and loans issued to third companies are checked. They must be taken into account on the basis of the following papers: contracts, payment orders, invoices for goods, investment certificates, acceptance certificates, as well as other primary papers.

How to fill out the INV-16 inventory

The inventory form is placed on four sheets.

Filling out the first sheet

• full name of the company;
• the name of its structural unit in respect of which the inventory is being carried out;
• document the basis by which the inventory of securities and BSO was initiated (from the proposed list, you should select the name of the administrative document that regulates the inventory process, the remaining options are crossed out);
• details of the document that serves as the basis (date with number);
• start and completion dates of the inventory activity indicating the type of operation;
• the number assigned to the form and the date of its preparation;
• in the middle of the front sheet the name of the form itself is indicated;
• the “receipt” section is filled out by materially responsible persons; it is required to obtain a receipt from each MOL, who were previously charged with ensuring the safety of the list of valuable documents entrusted to them;
• in the same paragraph, points are indicated confirming the fact that the responsible persons have transferred documents to the accounting service before the inventory actions take place, as well as indicating the acceptance of securities for the receipt and accountable responsibility of a particular person or, conversely, the write-off of retired securities and BSO;
• under the receipt, personal signatures of the responsible persons involved are recorded with a decoding of their initials and positions;
• the fact of counting the list of documents that are securities and forms during the inventory process is indicated (the date this action was performed is indicated);
• at the end of the first sheet, the date is indicated on which information about the actual availability of securities and strict reporting forms is provided.

When and how is this form used?

Based on the BSO inventory report, companies draw up inventories that reflect information about the availability of securities and strict reporting forms.

This inventory is compiled to detect possible discrepancies between audit data and accounting information.

The entries for the inventory of financial investments are as follows:

• D58 – K91 – unaccounted securities were capitalized;
• D94 – K58 – write-off of damaged securities or shortages.

The basis for registration of these transactions will be the inventory report in the INV-16 form.

Sample document:

Form N INV-1-FV

Approved by Order on accounting policies dated December 1, 2009 N 5-up

———— ¦ Code ¦ JSC “Centurion” +———-+ ———————————————— according to OKPO ¦ 01234567 ¦ organization +———-+ Type of activity ¦ 74.60 ¦ ——-+———-+ Grounds for carrying out the order, -resolution-,¦number ¦ 1-inv ¦ inventory: -order- ¦ ¦ ¦ ————————+——+———-+ cross out unnecessary ¦date ¦11/15/2012¦ ——-+———-+ Inventory start date ¦11/30/2012¦ +———-+ Inventory end date ¦11/30/2012¦ ———— —————— —— ¦ Number ¦ Date ¦ “of the document” of preparation¦ +———+————+ ACT ¦ 1 ¦ 11/30/2012¦ INVENTORY OF FINANCIAL INVESTMENTS ———-+———— (EXCEPT FOR SECURITIES KEPT IN THE CASH ORGANIZATIONS) The report was drawn up by the commission stating that as of November 30, 2012, an inventory of financial investments other than securities stored in the organization’s cash desk and included in the inventory list according to the unified form N INV-16 was carried out. During the inventory, the following was established: —————————————————————————————————— ¦ N by ¦ Type of financial ¦Initial ¦ Current ¦ Term ¦Profitability¦ Amount of income,¦ Amount ¦ ¦order¦ investment ¦ cost ¦ market ¦action¦ (% ¦ recognized ¦reserve under¦ ¦ ¦ ¦ (rubles, kopecks) ¦ cost¦contract¦ per annum) ¦ organization ¦ reduction ¦ ¦ ¦ ¦ ¦ on ¦ (in ¦ ¦ on the date ¦ cost ¦ ¦ ¦ ¦ ¦ last ¦ months) ¦ ¦inventory¦ (if ¦ ¦ ¦ ¦ ¦ reporting ¦ ¦ ¦ (except ¦ reserve ¦ ¦ ¦ ¦ ¦ date ( if¦ ¦ ¦ increase ¦ created)¦ ¦ ¦ ¦ ¦ exists) ¦ ¦ ¦ cost) ¦ (rubles, ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ (rubles, kopecks) ¦ kopecks) ¦ +——-+ ——————+—————+———-+———+———-+—————+————+ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ +——-+——————+—————+———-+———+———-+—————+————+ ¦ 1 ¦Loan issued ¦ 200,000-00 ¦ — ¦ 12 ¦ 12% ¦ 5 852-05 ¦ — ¦ ¦ ¦ to the counterparty ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ (buyer) ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦JSC ¦ "Meat processing plant N 2" ¦ ¦ ¦ + ——-+——————+—————+———-+———+———-+—————+————+ ¦ 2 ¦Share in the charter ¦ 150 000-00 ¦ — ¦ — ¦ — ¦ 75,000-00 ¦ 150,000-00¦ ¦ ¦capital ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ M-Holding LLC ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——-+ ——————+—————+———-+———+———-+—————+————+ ¦ 3 ¦Contribution under the agreement ¦ 210,000-00 ¦ — ¦ 10 ¦ — ¦ 300 000-00 ¦ — ¦ ¦ ¦ simple ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ partnership ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——-+——————+————— +———-+———+———-+—————+————+ ¦ 4 ¦Undocumented ¦ 100,000-00 ¦160,000-00¦ — ¦ — ¦ 40,000-00 ¦ — ¦ ¦ ¦ shares of OJSC ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ "Nano-pharma" ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ (addressed at ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ORTSB) ¦ ¦ ¦ ¦ ¦ ¦ ¦ ———+——————+—————+———-+———+———-+—————+————+ Total: ¦ 660,000-00 ¦ X ¦ X ¦ X ¦ 420 852-05 ¦ 150 000-00¦ —————+———-+———+———-+—————+———— All calculations of totals for lines, pages and the entire inventory report are checked. Leading expert of the department of internal audit and accounting methodology Vygodsky N.Ya. Chairman of the commission ——— _______ ————————— position signature transcript of signature Head of the Security Department Chumilov S.G. Members of the commission: ———— _______ —————————— position signature transcript of signature Chief Accountant Oganyan S.Yu. ———— _______ —————————— position signature transcript of signature Financial Director Shvetsova N.V. ———— _______ —————————— position signature transcript of signature November 30, 2012 “—” ————— —- g. The data and calculations specified in this act were checked by Economist A.N. Kalugina. ———— _______ —————————— position signature transcript of signature November 30, 2012 “—” ————— —- g.

How to fill out a form

The financial investment inventory form in the INV-16 form has the following structure:

• title of the document – ​​act;
• date of formation of the act;
• name of the company that executed the act;
• types of business transactions;
• units of measurement of inventory objects;
• position, surname, name and patronymic of the employee bearing financial responsibility;
• positions, as well as last names, first names and patronymics of all members of the commission;
• signatures of the chairman of the commission, all its members and mat. - responsible employee.

Who fills out the inventory list INV-16

The form is drawn up by a commission charged with the function of conducting an inventory, with the participation of financially responsible persons. The personal composition of the commission is determined by the head of the organization in his order, drawn up at the initial stage of planning inventory activities. The MOL cannot be a member of the commission, but his presence during the inspection is strictly required.

The inventory form is prepared in two copies, the first of which is to be transferred to the accounting service, and the other is left to the responsible person (or group of such employees) to whom a specific set of securities is transferred for storage.

Features of the inventory of securities

When making an inventory of securities, you need to make sure that:

• all primary documentation is prepared properly;
• the price of all investments is correct;
• the actual number of securities coincides with accounting data;
• investment profitability is reflected correctly and timely in accounting.

If the securities are in the company, their inventory must be carried out simultaneously with the inventory of cash in the cash desk. If these papers are transferred for safekeeping to another company, during the inventory the balances of the amounts are verified on special accounts. accounts with statements from the company where the securities are stored.

To inventory securities, it is necessary to analyze information for each issuer. In this case, the following information must be entered into the financial investment inventory form: number of securities, their series, actual denomination and other data.

Similar articles

• Cash inventory report (form and sample)
• Inventory of financial investments
• Inventory report of receivables and payables (sample)
• Inventory results report (filling sample)
• Inventory list of intangible assets (sample)

Reflection of shortages and surpluses

As a result of monitoring the company's balances, surpluses or shortages of securities may be identified, which must be reflected accordingly.

Table. Accounting entries when disclosing surpluses and shortages of securities.

To write off shortages identified when removing balances, appropriate write-off acts are drawn up. But these acts must be accompanied by decisions of the court or the investigative committee, which will confirm information about the absence of guilty persons or the irrationality of collecting damages from guilty persons. The results of the audit are reflected in the accounting records in the month when the inventory was completed.

Using BSO

Each business entity operating in the consumer services market has the right to refuse to use cash register systems in favor of issuing strict reporting forms.

However, such a transition can only be implemented in cases where one of the following types of activities is carried out:

• provision of household services by entities using UTII or PSN;
• retail trade in printed periodicals and related products, as well as ice cream, bottled soft drinks;
• sale of securities and travel tickets;
• repairing shoes and metal products, making keys, services of porters and nannies, cutting and splitting firewood, digging up vegetable gardens;
• in other cases directly mentioned in Art. 2 of Federal Law N 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

The current procedure for using BSO is relevant until 07/01/2018.

Currently, the following methods of producing forms are acceptable:

• typographic method;
• using automated systems.

Important features when printing documents on paper are the procedure for their receipt, write-off, as well as the inventory of BSO forms, carried out within the same time frame as the audit of cash at the cash desk.

Unified form No. INV-16 - form and sample

INV-16 is a unified form used for inventory of securities, as well as strict reporting forms (SSR).
We will tell you in our article what the key nuances of working with this document are and where you can download it. When and how is the INV-16 form used?

Where to download form INV-16

Results

When and how is the INV-16 form used?

Using the INV-16 form, introduced into business circulation by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, an inventory is drawn up in which, when conducting an inventory, information about the availability of securities, as well as BSO used in business, is recorded.

The main purpose of creating this inventory is to identify possible discrepancies between the results of the inventory of securities, BSO and the information reflected in the accounting documents. Another option for using the inventory is the procedure for changing materially responsible persons.

If, based on the results of the inventory, it turns out that any securities are not taken into account, then they must be capitalized as the debit of account 58 and the credit of account 91. And the basis for this posting will be the INV-16 form. In turn, the shortage of securities, as well as damaged securities, are written off from the credit of account 58 to the debit of account 94.

Read more about the use of account 58 in the article “Accounting for financial investments - PBU 19/02”.

As for BSO, it is necessary to check the indicators recorded in column 10 of the INV-16 form and the balance on off-balance sheet account 006. Surpluses or shortages of BSO are reflected in the debit or credit of account 006, respectively.

The inventory in question must be drawn up in 2 copies, each of which is signed by the financially responsible person (MOL), as well as representatives of the commission carrying out the inventory. The 1st copy is transferred to the company’s accounting department, the 2nd - to financially responsible persons responsible for the storage of securities and BSO.

Before the inventory begins, financially responsible persons certify the fact that the securities and BSO are accepted for accounting or written off (upon disposal) by signing in a special section of the INV-16 form - a receipt.

If securities and BSO are transferred from one MOL to another, this fact is certified by drawing up 3 copies of form INV-16. The 1st is transferred to the new MOL, the 2nd remains with the old one, and the 3rd is sent to the accounting department.

Read about what rules are essential for conducting an inventory of material stocks in the material “Inventory of Materials and Industrial Inventories.”

Where to download form INV-16

The inventory form in the INV-16 form is available for download on our website.

Download form INV-16

You can also download a completed sample of this document from us.

INV-16

Results

Form INV-16 is used to formalize 2 business procedures: inventory of securities and BSO forms, as well as recording the fact of transfer of the relevant assets of the company from the jurisdiction of one MOL to another. It will need to be executed in the first case in 2 copies, and in the second - in 3.

Source: https://nalog-nalog.ru/buhgalterskij_uchet/dokumenty_buhgalterskogo_ucheta/unificirovannaya_forma_inv16_blank_i_obrazec/

What is BSO

Norms and concept

Strict reporting forms (SRF) are documents confirming the receipt of cash for services rendered in areas of activity defined by classifiers 2 (029-2014) and OKPD 2 (OK-034-2014). They replace a check, are made in 2 (or 3) copies, and can be used.

Strict reporting forms include coupons, tickets, vouchers (tourist), subscriptions, etc. Accounting rules are regulated by Resolution No. 359 (05/06/2008).

The inventory of funds, monetary documents and strict reporting forms is described in the video below:

Purposes of their use

For most areas of activity, forms defined by law are available:

• tickets for urban public transport, air, railway;
• vouchers;
• season tickets;
• pawnshop receipts.

Legal entities and individual entrepreneurs have the right to develop their own options, which must contain:

• form name and number (6 characters);
• (full name individual entrepreneur), ;
• Name of service;
• the price of the service provided, expressed in a specific amount;
• amount paid in cash (bank card);
• a number indicating the time of registration and settlement;
• position and full name of the employee who issued the receipt, his signature and seal of the company.

Legal entities use BSO in situations where cash register equipment (CCT) is impossible or unprofitable to use:

• at fairs;
• during peddling trade;
• sale of tickets in vehicles;
• during street trade in live fish, kvass, beer, ice cream, milk;
• when trading securities;
• sale of periodicals and folk art items;
• payment for porters;
• in populated areas where a cash register connection is not available.

Individual entrepreneurs use forms if they are cheaper than purchasing, installing and maintaining a cash register.

Normative base

The scope of application of the BSO is determined by Federal Law No. 54. When conducting business activities specified in paragraph 2 of Art. 346 of the Tax Code, individual entrepreneurs have the right not to use the cash register until 01.07. 2021. From July 1, 2018, all entrepreneurs will switch to online cash registers.

The employee responsible for maintaining the Book is financially responsible. A book is not necessary if the sheets are printed automatically by a system that stores the data in its memory. BSO (according to paragraphs 14-16 of Article 359) are stored sealed in special bags for 5 years.

It is important to take into account that the services that allow the use of BSO according to the classifier do not coincide with the list in the law on the use of cash register devices. When in doubt, entrepreneurs are forced to seek clarification from Tax Inspectorate employees.

BSO inventory is the topic of this video:

In what cases is INV-16 compiled?

An inventory list of securities and BSO in the INV-16 form is formed as a result of the inventory. The main requirement for the document is to reflect real discrepancies between actual and accounting data.

Based on the inventory, accounting data is adjusted if necessary. When unaccounted for securities are identified, a posting is generated: Dt 58 - Kt 91. In the opposite situation, if a shortage or damage to financial instruments is detected, an entry should be made: Dt 94 - Kt 58, which reduces the actual availability of securities.

If discrepancies affecting the BSO documents are identified, the data is adjusted in the off-balance sheet accounting account 006. The identified surpluses appear on the debit side of the account, while the shortage is formed on the credit side.

BSO accounting

Strict reporting forms include the following documents: receipts, certificate forms, diplomas, licenses, invitations, checks, receipt books, insurance policies, certificates, subscriptions, tickets, vouchers. They must be printed, have machine-readable six-digit numbering, have the necessary degree of protection and contain mandatory details.

Enterprises are required to monitor the consumption of paper forms by name, series and numbers. Accounting is maintained on off-balance sheet account 006 for each type and storage location in the conditional valuation. Shares, bonds and other securities, employment record forms must be taken into account in the same manner.

Read more about BSO in the article “What applies to strict reporting forms (requirements)?”

Example

In May, the insurance company ordered 5,000 forms of insurance policies from the printing house for a total amount of 10,000 rubles. without VAT. The transfer of the forms is documented in the BSO acceptance certificate. Forms in the amount of 1,000 pieces were received under the responsibility of the accountant-cashier.

The company's accountant reflected this transaction as follows:

• Dt 10 Kt 60 - 10,000 - documents are accepted for accounting at the actual cost of production.
• Dt 006 - 10,000 - received forms are reflected in the off-balance sheet account.
• Dt 26 Kt 10 - 2000 - the cost of issued BSO is included in expenses.
• Kt 006 - 2000 - issued under report based on the intake control sheet.

Forms are registered in a special book, which must be numbered and laced. The book must be sealed and certified by the signature of the manager and chief accountant. As a sample, you can take the form according to OKUD 0504045, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n for state-owned enterprises.

BSO must be stored in conditions that prevent their damage and theft.

You can learn more about accounting and storage of forms from the article “Procedure for accounting and storage of strict reporting forms” .

As a rule, the BSO inventory is carried out together with the cash register inventory. ConsultantPlus experts tell you in detail about the nuances of conducting an audit of funds and documents. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

Security as an object of financial relations

The financial market is a complex system of economic relationships between various market entities using a specific economic object. Structurally, the financial circulation market itself is part of the country’s economy, and it is divided into smaller economic systems. Thus, the financial structure of the country includes the foreign exchange, futures, money markets, as well as the capital and securities market.

For the latter, a security acts as an instrument - an intermediary between participants in economic relations.

In itself, it has no value for its owner or holder, although it is formalized and subject to strict accounting, in accordance with the established legislative and regulatory acts of the country where it was issued. Moreover, its value is determined by the volume of funds or capital investments that it expresses. Thus, a security is only a value expression of assets, while itself acting as a commodity.

Form INV-16 (form and sample)

Russian organizations investing financial flows in income-generating investments should periodically check the correctness of the design of the relevant market instruments, their actual cost, timeliness and accuracy of accounting. This check is called “inventory of financial investments.” During its implementation, a number of documents are drawn up, incl. inventory according to the INV-16 form and an act on the results of the inventory. The procedure for conducting such a check and the forms of documents will be discussed in this article.

inventory list according to the INV-16 form

Inventory

General recommendations for conducting an inventory are contained in the Instructions approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49.

In the context of the issue under consideration, one should take into account, among other things, the procedure for conducting an inventory. In general terms it is as follows:

• determining the composition of the persons conducting the inventory (i.e., members and chairman of the commission), the period for carrying out the inventory and the reasons for its implementation. All these components must be included in one document - an order from the manager to conduct an inventory of financial investments (a sample order form is approved by the State Statistics Committee - form INV-22). Taking into account the nature of these preparatory actions, this stage can be called preliminary;
• establishing the fact of correct or, on the contrary, incorrect registration of securities, checking their safety and value. During this stage, the papers themselves, accounting data are checked, as well as a comparison of these data with actual data. This stage can be called the main one. This stage includes, among other things, checking the accuracy of the information in the accounting records about income from such financial investments. As part of this stage, the presence and content of documents confirming financial investments in the authorized capital of organizations and loans issued to other legal entities are also checked;
• documentation of the results of the inventory. During the inventory, an inventory is compiled according to the unified form INV-16. The legislation of the Russian Federation does not require the compilation of an inventory in the above form. On the contrary, paragraph 2.5 of the Instructions of the Ministry of Finance of Russia dated June 13, 1995 allows for the preparation of both an inventory and an inventory report of financial investments (a sample of such an act is not provided for by law). According to Information of the Ministry of Finance of Russia No. PZ-10/2012, unified forms are not mandatory for enterprises and organizations. Consequently, organizations have the right to develop and approve their own forms of the above documents in compliance with the legislation of the Russian Federation.