An example of filling out an inventory list 0504087. The procedure for filling out an inventory list (form)

Inventory list of non-financial assets (f. 0504087)

Each organization is obliged to conduct an inventory of non-fiscal assets in cases provided for by the accounting law 402-FZ. Additional checks may be provided for in the accounting policies.

We talk about form 0504087, reflecting the results of inventories, the scope of its application and the rules for filling it out. The inventory list f.0504087 was approved by Order of the Ministry of Finance 52n dated March 30, 2015 and should be used in all organizations in the public sector of the economy.

In Appendix No. 4 to this order you can download the form in Excel format for free. During the process of conducting an inventory of the NFA, the form is filled out by a commission, the composition of which is approved by order of the head.

The main purpose of the document is to identify discrepancies between the actual availability of fixed assets, MH, intangible assets and accounting data.

As of January 1, 2018, changes have been made to form 0504087 due to the entry into force of federal standards. Added columns:

Gr.8 – for entering information about the status of the accounting object, its technical condition and involvement in economic turnover. Examples o, “not put into service”, “damaged”, “expired”.
Columns 17 and 18 indicate the number and total cost of objects that do not meet the criteria for recognition as assets for accounting purposes.
Gr.9 – for notes on the possibility of involving NFA in economic turnover or on methods of disposal. Examples: “commissioning”, “retrofitting”, “decommissioning”, “disposal”.
Gr.10 – balance account number.

The updated document contains a large amount of information not only about the presence of NFA, but also about the organizational and technical state of the institution. Inventory list for objects of non-financial assets Filled out to document the results of the inventory for account 0.101.00.000.

Filled out to document the inventory results for account 106.11.

For unfinished items, indicate the construction stage and the target function code. Form 0504087 “Inventory List” consists of 4 pages.

The first one should indicate:

Full name of the financially responsible person;
location;
date of completion;
details of the order to appoint a commission;
name of the institution, OKPO code;
inventory start and end dates.
structural subdivision;

Before the start of the check on this page, the MOL provides a receipt that all receipts and expenditure documents have been submitted to the accounting department, and that there are no written-off or received but not capitalized NFA at the storage location.

On the second and third pages there is a table that reflects the inventory results. For each NFA, the following fields are filled in:

Name of the asset.
Unit of measurement.
Serial number.
Number (inventory, nomenclature, accounting, etc.).

Columns 5-9 reflect information about the actual availability of accounting objects:

Price or estimated value.
Total amount.
Quantity.

Instructions: fill out inventory lists

Not a day without instructions × Not a day without instructions

Services:

An inventory list of goods and materials is a primary accounting document that is used to record the results of the inventory, namely the identified balances of fixed assets and other assets.

In the article, you will learn about the rules for filling out the document and can download a free inventory form for fixed assets and inventory items. February 25, 2021 Author: Sofya Ermakova First, let's look at the question of how companies inventory fixed assets and inventory items.

First of all, the corresponding order is issued. A unified form No. INV-22 has been developed for it, a form according to OKUD 0317018.

It contains the following information:

basis for conducting an inventory.
list of verified liabilities, property and fixed assets;
name of company;
composition of the inventory commission;
structural subdivision;
time and place of inventory;

Both fixed assets and assets owned by the organization, as well as fixed assets that had to be rented, are subject to inventory. The list is compiled in two copies.

The first is for the accounting service to draw up a reconciliation statement (if there are discrepancies with the accounting records). The second is for the financially responsible person (MRP).

When changing the financially responsible person, the inventory is drawn up in triplicate.

Before the start of the procedure, a receipt is taken from the financially responsible person that all documents have been submitted to the accounting department, therefore, accepted for accounting or written off as an expense. It is drawn up on a unified inventory form, at the bottom of the title page. No separate document is needed.

Form

“inventory list of commodity-material assets”

- this is a unified document No. INV-3 (form according to OKUD 0317004), approved by Resolution of the State Statistics Committee No. 88.

It is necessary during the inventory of materials, goods and finished products.

You can take an inventory of inventory items, and then we will tell you step by step how to fill it out correctly. We remind you that the inventory based on the results of the inventory of fixed assets is compiled separately. Step 1. Fill in the name of the organization, structural unit, OKTMO code, type of valuables, details of the basis document for the inventory.

Step 2. The financially responsible person certifies with his signature that all inventory items have been capitalized or written off. Step 3: In organizations where automatic data recording is carried out in specialized programs, form No. INV-3 is compiled using these programs.

They themselves fill out columns 1-9, and the commission notes in column 10 the presence of objects on the list. The commission determines the actual availability of inventory property, recalculating and reweighting it if necessary. It is prohibited to enter data on balances into the list from the words of the financially responsible person or according to accounting data, without checking their actual availability.

The procedure for filling out an inventory list using the example of the INV-1a form (download)

The inventory inventory form in INV-1 form provides information about the company’s intangible assets.

IMPORTANT! During the inventory, you should make sure that the object is correctly classified as intangible assets.

As a rule, 2 copies of the inventory list are compiled. The header records information about the timing of the inspection, as well as about the documents justifying the start of its implementation. After this, a receipt is provided on the receipt and write-off of intangible assets by the responsible persons.

Information on objects is entered into the tabular part of the inventory list in accordance with accounting data and actual availability. In case of deviations of the fact from the accounting data, this is indicated in the inventory.

You can download an inventory list - an example and a sample of filling out INV-1a on our website:

Let's look at an example of filling out an inventory list using the INV-3 form.

Inventory list 0504087 sample filling 2021

› New graphs have been added:

Sample of filling out an inventory list of inventory items

The inventory inventory of inventory items in the INV-3 form is also drawn up in 2 copies. Filling out the inventory can be done using computer technology or manually. On the 1st sheet in front of the table, financially responsible persons affix their signatures. Data in columns 1-9 of the inventory table is entered based on the information available to the taxpayer.

IMPORTANT! In column 9 “Passport number” the value is entered only if we are talking about precious metals.

Columns 10 and 11 of the inventory list reflect the actual availability of objects, and the values in columns 12 and 13 are entered according to accounting data. When damage to objects is detected, reports are drawn up, and any deviations found are included in the inventory. After filling out the table, the inventory is endorsed by the commission and responsible persons.

You can take an inventory of inventory items on our website:

Form INV-5. Inventory list of goods and materials accepted for safekeeping

2368 Form INV-5 is an inventory list of goods accepted for safekeeping in warehouse premises.

It is an important primary reporting document, confirmation of the delivery and receipt of material resources. The form is convenient in that it can be used to immediately compare data on the actual availability of inventory items in the warehouse and information regarding this availability in accounting.

FILES The inventory has several pages. The first is introductory, it contains a part with a receipt, the second and subsequent elements are presented in the form of a table.

At the conclusion, the signatures of the responsible persons are affixed. Fundamentally important points are indicated at the beginning. In the form of a small table on the far right side of the sheet, the form numbers according to OKUD, OKPO, the code of the type of activity of the organization, the document number and the date of its preparation, two dates: the beginning and end of the inventory are listed (even if it was carried out on one day, indicating both identical ones is mandatory), type of transaction performed and accounting account number.

The last two columns are filled in by the accountant after the signatures of the commission members and consideration by the manager.

We recommend reading: New amendments to the criminal code of 2021 under articles 158ch2

Also, separate lines are left for the full name of the organization (abbreviations to LLC, OJSC, individual entrepreneur, etc.) and the name of the division are acceptable.

The latter, in the vast majority of cases, is a warehouse under some serial number, since the INV-5 form is the most common in warehouse policy. Important point! At the top, the basis for the inventory must be indicated. This may be an order, notification or order from the head of the company as a whole or its division.

In any case, the inventory process must be carried out under the guidance and knowledge of the persons concerned. This fact must have documentary evidence.

On the first sheet of the document there is a receipt from the financially responsible person stating that by the time the inventory began, all the primary reporting documents necessary for this had been submitted to the accounting department, and goods and materials (inventory assets) had been capitalized and accepted for safekeeping.

Also, at the beginning of the verification process, all material resources written off from accounts must be indicated in the disposal papers.

It is undesirable for them to actually be in the warehouse itself to avoid misunderstandings. The receipt must also indicate the date of its signature and the deadline for removing the remaining material assets.

The information is very compactly placed in the table. Using the latter is extremely convenient.

The form was formed in the 90s, but still remains relevant.

The rows of the table are filled in as the actual availability of inventory items in the warehouse is compared with the data in existing documents. The columns must contain the following information: Row sequence number.

Name and OKPO code of the supplier or recipient. Nomenclature number of the product, its grade, type or group, full name. Storage location (usually the cell or location number is indicated).

Inventory list in the 2021 budget

Inventory of fixed assets is carried out only once every 3 years. In the event of an emergency, an inspection is carried out immediately on that day or upon its completion. When appointing a new financially responsible person, the procedure should be completed before the dismissal of the old employee, usually on the day of transfer of authority. Shortages, theft, damage must be recorded strictly on the day this fact is established. Change of ownership, reorganization, lease.

Reasons for the procedure. Elements of implementation – intangible assets, operating assets, obligations.

The timing of receipt of materials based on inventory results in the accounting department (matching statements, acts and inventories).

Thus, with regard to the printer subject to repair and landline telephones, the institution does not have sufficient grounds to recognize the objects in question as “not assets” and record them on off-balance sheet account 02.

Accordingly, these objects continue to be accounted for in the institution on the corresponding analytical accounts of account 101 00 “Fixed Assets”. According to Order No. 52n, column 8 of the Inventory List (f. 0504087) indicates information about the condition of the property as of the inventory date, taking into account the assessment of its technical condition and (or) the degree of involvement in economic turnover.

For fixed assets, the status may be indicated as “in operation”, “in need of repair”, “in conservation”, “does not meet operational requirements”, “not put into operation”.

The frequency of inventory is determined by the management of a particular legal entity. The inspection can be scheduled or carried out urgently. Inventory records of inventory items during a planned inventory are no different in form and content from those compiled during an unplanned inspection.

An inventory list of inventory items is a unified form of documentation drawn up when carrying out procedures for accounting for valuable property at a specific enterprise or organization.

The procedure for filling out the accounting inventory, the obligation to use it, the necessary details of the form are the main points that you must know in order to correctly record the inventory results. inventory number; date (it must be indicated twice - on the first line after the title and in the tabular section); name of the organization and structural unit where the inventory is carried out; surname, name, patronymic of the responsible person; number and date of the order to hold the event, as well as its location; start and completion dates of the inventory procedure.

The procedure for filling out the inventory list (forms INV-1a, INV-3)

Accounting documents Expand the list of categories Subscribe to a special free weekly newsletter to keep abreast of all changes in accounting: Join us on social media.

networks: VAT, insurance premiums, simplified tax system 6%, simplified tax system 15%, UTII, personal income tax, penalties We send letters with the main discussions of the week > > > September 10, 2021 All story materials An inventory list is a document without which no inventory can do. There are several varieties of this document - for each existing type of asset. And each form has its own form and its own specifics.

What this document is intended for and how it is drawn up will be discussed in this article. You can download some forms in completed form.

Documents and forms will help you: Inventory forms are approved by the Decree of the State Statistics Committee of the Russian Federation

“On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results”

dated 08.18.1998 No. 88. At the same time, special forms of inventory lists (matching statements) were developed for state authorities, local self-government, management bodies of state extra-budgetary funds, state (municipal) institutions.

They were approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

For example, inventory form 0504087 is used to reflect the results of an inventory of non-financial assets carried out in an institution. The most commonly used types of inventory records are:

inventory list of fixed assets (INV-1);

For information on the design features of INV-1, see

in the material.

inventory inventory of intangible assets (INV-1a);
inventory inventory of inventory items (INV-3 form);
cash inventory act (INV-15);

Features of filling out INV-15 are disclosed in the material.

act of inventory of receivables and payables (INV-17).

For information on the procedure for filling out INV-17, see

in the material. In this article, as an example, we will consider the procedure for filling out an inventory list for intangible assets and goods and materials. The inventory inventory form in INV-1 form provides information about the company’s intangible assets.

IMPORTANT! During the inventory, you should make sure that the object is correctly classified as intangible assets.

Information on objects is entered into the tabular part of the inventory list in accordance with accounting data and actual availability.

In case of deviations of the fact from the accounting data, this is indicated in the inventory. Inventory list - example and

How to fill out the inventory form 0504087

At the same time, special forms of inventory lists (matching statements) were developed for state authorities, local self-government, management bodies of state extra-budgetary funds, and state (municipal) institutions. They were approved by order of the Ministry of Finance of Russia dated March 30, 2021 No. 52n. For example, inventory form 0504087 is used to reflect the results of an inventory of non-financial assets carried out in an institution.

An example of filling out an Inventory List (matching sheet) for non-financial assets (Form according to OKUD 0504087) (prepared by experts, March 2021)

10 - accounting account;
9—target function of the asset;
17 - the number of non-financial assets that do not meet the conditions for recognizing them as accounting objects, 18 - their amount.
8 — status of the accounting object;

Poll of the week. Does your company exchange electronic documents? Yes, with everyone. Only with tax and funds. Only with counterparties. Only within a company or holding. No, we don't exchange with anyone. Partner products and services. E-mail address. I give my consent to the processing of my personal data. News on the topic. Inventory of rights to use property. Inventory of government institutions in the year: approve the forms and write down the procedure.

On average, the social set of services is equal to 1075 rubles. We are all human and each of us has our own complexes, principles and cockroaches in our heads. Potential migrants can begin processing documents according to existing programs without leaving their country of residence. Solve your problem - call right now ext. Paragraph 2 of Article 21 states that widows, regardless of their state of health and degree of ability to work, the availability of wages and pension payments, have legal grounds for obtaining the preferential conditions described in paragraph 1.

We recommend reading: Letter of Credit for an Alternative Purchase and Sale Transaction

Inventory forms and their completion

The inventory list is hereinafter referred to as the inventory used to reflect the results of the inventory of non-financial assets. In the inventory, by comparing actual availability with budget accounting data, discrepancies are identified. An inventory is drawn up for financially responsible persons, indicating the location of the inventory, and a receipt from the financially responsible person.

The target function of the asset, which is indicated in column 9 of the inventory, is the possible ways of involving inventory objects in economic circulation, using them to obtain economic benefits (extracting useful potential) or, if this is not possible, methods of disposing of the object. For example, the objective functions of non-financial assets may be as follows:

The Ministry of Finance, by its Order No. 194, amended Order No. 52n, which establishes the procedure for the use of forms of primary accounting documents and accounting registers by public sector organizations. Innovations concern the documentation of transactions with non-financial assets. Let's get acquainted with them in the article.

Inventory list (f. 0504087).

Let us recall that the estimated value of non-financial assets is determined on the basis of clause 25 of Instruction No. 157n [1]. It recognizes the amount of money that can be received as a result of the sale of these assets on the date of their acceptance for accounting.

Instructions: fill out the inventory list

Not a day without instructions × Not a day without instructions

Services:

An inventory list is a document that is used to display the results of an inventory of non-financial assets.

We tell you how to fill out the form. January 13, 2021 Author: Alexandra Zadorozhneva The inventory list, or, as it is also called, the matching statement for non-financial asset objects, reflects the operational result of an audit in state and budgetary institutions.

The register has a unified form - OKUD 0504087 inventory list.

It was approved by Order of the Ministry of Finance of the Russian Federation No. 52n dated March 30, 2015. Since 01/01/2018, an updated format of the matching statement has been used, the form and rules for completing which are set out in Order of the Ministry of Finance of the Russian Federation No. 194n dated 11/17/2017. This is what the inventory list looks like, you can download the form (OKUD form 0504087) for free.

From January 2021, all public sector agencies are required to complete the updated form 0504087.

Moreover, not only the formal form of the inventory list has undergone changes, but also the rules for filling it out.

New graphs have been added:

8 — status of the accounting object; 9—target function of the asset; 10 - accounting account; 17 - the number of non-financial assets that do not meet the conditions for recognizing them as accounting objects, 18 - their amount.

The procedure for indicating information in these columns must be reflected in the accounting policies and regulations on the inventory of the institution. The updated inventory format fully complies with federal standards. Register 0504087 is necessary to record the results of the inventory of non-financial assets carried out in a budgetary institution.

At the end of the article you will see what a completed inventory list f 0504087 looks like; an example of filling it out for a budget institution can be downloaded for free.

The following sections must be completed in the inventory:

introductory part; receipt; tabular part.

It is important to remember that before starting the procedure, the institution should not have assets that are not accepted for accounting or written off as expenses.

Next, fill out the tabular part.

In the updated register, the table has been supplemented with new columns - 8, 9, 10, 17, 18. On pages 2 and 3 of form 0504087, the following columns are filled in: The fund number is indicated in order. Enter the name of the non-financial asset.

Its inventory number is noted (for inventory objects)

Inventory forms and their completion

State and municipal institutions use the forms of primary documents and accounting registers approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. See how to fill out inventory records and download the necessary forms in our article. The main document for reflecting inventory results is the inventory.

Order of the Ministry of Finance No. 52n approved 10 inventory records. They are shown in the table. After compiling any of them, it is signed by the chairman and all members of the institution’s commission who participated in the inventory.

Table No. OKUD form code

download Purpose of the inventory list 1 Securities 2 Balances on cash accounts 3 Debt on credits, borrowings (loans) 4 State of the state debt of the Russian Federation in securities 5 State of the state debt of the Russian Federation on loans received and guarantees provided 6 (Matching statement) forms strict reporting and monetary documents 7 (Matching statement) for non-financial assets 8 Cash 9 Settlements with customers, suppliers and other debtors and creditors 10 Calculations based on receipts The form is used to reflect inventory results:

valuable papers
financial investments of institutions in securities.

To reflect the balances of the institution’s funds in the accounts of the Central Bank of the Russian Federation and credit institutions after the inventory, an inventory is used (form.

0504082). Please note that entries about the availability of funds are made in the inventory based on bank statements. When taking an inventory of cash at the cash desk of an institution, use form 0504088. The form is used to reflect the results of the inventory of cash, valuables and documents located at the cash desk of the institution F.

0504083 is used to reflect the results of inventory of debt on credits, borrowings (loans). Only those loans, credits and advances that are registered with the institution are taken into account.

If during the inventory a debt to the Russian Federation in securities is revealed, then f. is used to formalize the results. 0504084. Please note that the amount of debt with an expired statute of limitations in this case is recorded in terms of indicators:

amount of debt at face value;
interest charges;
total debt as of the inventory date (in foreign currency and rubles).

To reflect the results of the inventory of the public debt of the Russian Federation for loans received and guarantees provided, an inventory list is used (f.

0504085). To document the results of the inventory, use strict reporting forms (f. 0504086). In addition to the commission members, financially responsible persons also participate in its preparation. A receipt is required from the latter. F. 0504087 is used to reflect the results of an inventory of non-financial assets carried out in an institution - fixed assets, materials, etc.

Filling out inventory list 0504087 from 2021 example

It is necessary to add the necessary values for the status of the object and the target function of the asset to the directories for further selection of values in the inventory list. The pictures show how these directories can be filled in by the user. rice. 1 Column 8 – Statuses of Objects for inventory purposes fig.

2 Column 9 - Objective functions of assets for inventory purposes Fig. 3 A column has appeared to reflect the number of objects that, in the opinion of the commission, do not meet the conditions for recognizing an asset for accounting. (columns 17 and 18 of the inventory list).

A corresponding column also appeared in the statement of discrepancies based on inventory results (f.0405092). rice. They determine to reflect on the balance sheet assets that meet the requirements, the main of which is the extraction of useful potential from the asset or the receipt of future economic benefits from it in the process of achieving the goals of the activity (functions performed, powers) of the institution.

This information is placed in the header part of the inventory on page 1. There, the responsible person fills out the “RECEIPT” field, which confirms that by the start of the inventory, all documents related to the receipt or expenditure of assets have been submitted to the accounting department and no assets have not been received or written off as expenses. not available. Contents: Form and sample form INV-3 The inventory includes information on all detected inventory items, including those that are not documented.

It contains the input data:

date (it must be indicated twice - on the first line after the title and in the tabular section);
start and completion dates of the inventory procedure.
number and date of the order to hold the event, as well as its location;
inventory number;
surname, name, patronymic of the responsible person;
name of the organization and structural unit where the inventory is carried out;

The first sheet ends with a receipt.

It must be completed before the inspection begins.

In it, the responsible person confirms that all existing non-financial assets have been capitalized, and all documents confirming income and expense transactions are in the accounting department. How to fill out the second and third sheets Since there are methodological recommendations for them, we will not dwell in detail on the design of these tables.

fillings write-off disposal For inventories:

write-off
use
repair
continue storage

For unfinished construction projects:

privatization (sale) of an unfinished construction project
completion of construction (reconstruction, technical re-equipment)
transfer of an unfinished construction project to other business entities
conservation

When forming its accounting policy, an institution determines how to indicate the target function of an asset by its name and (or) code.

Inventory list okud 0504087

Note that new columns (in particular, 8, 9, 17, 18) have been added to the inventory list (f. 0504087) in order to comply with the provisions of federal standards - Conceptual Framework, Fixed Assets and Impairment of Assets, which have been applied since 2021. They determine to reflect on the balance sheet assets that meet the requirements, the main of which is the extraction of useful potential from the asset or the receipt of future economic benefits from it in the process of achieving the goals of the activity (functions performed, powers) of the institution.

Statement of discrepancies (f. 0504092).

According to federal standards, accounting for individual items of non-financial assets is carried out at fair value - in a valuation corresponding to the price at which ownership of the asset can be transferred between independent parties to a transaction who are aware of the subject of the transaction and wish to complete it. If an asset is carried on the balance sheet at a value greater than its fair value, an impairment loss is recorded. And identification of signs of asset impairment is carried out as part of an inventory carried out in order to ensure the reliability of annual reporting data, by analyzing the presence of any signs indicating possible impairment of the asset.

Inventory inventory forms were approved by the Decree of the State Statistics Committee of the Russian Federation “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results” dated August 18, 1998 No. 88.

Sample of filling out an inventory list of inventory items

In the fields “Inventory start date” and “Inventory end date”, calendar designations corresponding to the time of inventory actions are entered.
The document number and date of its preparation are filled in in accordance with the organization’s current policy for maintaining and recording internal document flow.
In the column “Type of inventory assets” the name of the goods or other industrial products subject to accounting is indicated.
The next ordinal field must contain information about the type of ownership on the basis of which the legal entity. a person uses or disposes of goods and materials - ownership, rent, storage, processing, etc.
The positions and personal data of employees who are entrusted with the responsibility for maintaining records and taking inventory of valuables are indicated as financially responsible persons. Such an obligation may be provided for in an employment contract, order, regulation, agreement on the assignment of duties to ensure the safety of inventory items, job description, etc.
At the end of the receipt, the actual date of removal of the remaining goods is indicated.

We recommend reading: A Guide for Labor Veterans in the Moscow Region

If the staffing table does not provide for division into structural departments of the company, the corresponding field remains blank.

As the basis for conducting an inventory, an internal administrative document of the executive body of the company (resolution, order, instruction), the date of its preparation and registration number are indicated. Unnecessary document names must be crossed out.

Mandatory details of INV-3

numbers of accounts and subaccounts;
name and information characterizing the inventory items;
number of values, unit of measurement, item number;
unit cost;
information on the actually identified quantity of inventory items and on the reflected volumes according to accounting data.

If the inventory of property is carried out over several days, then the premises where material assets are stored must be sealed when the inventory commission leaves. During breaks in the work of inventory commissions (during lunch breaks, at night, for other reasons), inventories should be stored in a box (cabinet, safe) in a closed room where the inventory is carried out.