INV-3, inventory list of inventory items: form

When recounting goods and other inventory items, it is necessary to draw up paperwork. They are available in the form of prepared standard forms. In this article we will talk in detail about maintaining an inventory list of inventory items with a sample of filling out the statement form. We will also reveal related questions that arise from employees or the inspection body.

What it is

Everyone who works with the material and financial assets of an enterprise faces an audit. Upon admission, they are registered. Then, control is carried out at a certain frequency, during which the correspondence of all recorded and documented objects with the actual presence is established. After the work has been done, the following verdicts are established: excess or shortage.

The process is carried out by special people. They act strictly according to protocol, internal company regulations and recommendations of the Ministry of Finance. The following commercial objects must be analyzed:

all warehouse premises - the main turnover of the activity is taken into account, equipment is numbered;
workshops, factories - places where the production cycle is carried out, everything is taken into account, including raw materials and blanks, parts;
trading floors, showcases;
cash registers.

We looked at the classic content of inspection, which includes the manufacture and sale of products produced by a commercial enterprise. But at other points everything may happen differently, for example, restaurants, cafes, sports complexes or other places where services are provided. There are no products sold here or they are contained in small quantities, but there are other items in the estimate - dishes, sports equipment, etc.

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Government institutions and pharmacies stand separately. For them, this process is more complicated, because any error in reporting or significant shortfall can be considered as negligence, abuse of authority, or even waste of the budget, which can result in not only dismissal and a fine, but also criminal prosecution and even imprisonment.

In the process of this activity, an inventory list is drawn up - this is paper designed to record inventory items, their quantity, and quality. Usually it is drawn up in two identical copies in the presence of the responsible employee and the commission members. All listed persons put their signatures upon completion of the inspection. As a result, one completed form is transferred to the accounting department for storage, and the second remains with the responsible person.

To carry out all the seemingly simple manipulations listed above, you must first obtain a signed decree on conducting an inventory in the INV-22 form. This reporting not only warns of the approaching inspection and authorizes it, but also acts as an important act that is provided as evidence. Therefore, it is kept by the accountant for 5 years.

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So, in the presented material, we explained for what purposes the INV-3 form is used, by whom and for whom it is compiled, and also provided the form and an example of a completed document.

Approved Form

Already in the process of counting values, they use (fill out) a special unified form - INV-3. It was approved by a decree of the State Statistics Committee of Russia back in 1998 and is used to this day without changes for any enterprise, commercial or municipal facility. It can be used as an example of filling out an inventory list.

This is a three-page act, here is its blank and maximally abbreviated sample:

During the work, it is pre-filled; the following information is entered by hand:

Name of the organization and type of activity.
Order number, instruction, and date.
Type of inventory items that are owned by the organization, received for processing.

After this comes the classic formula, according to which the responsible persons confirm and guarantee that all formalities have been met when writing off as expenses and that all evidence and receipts are available.

Then a large table is presented, which indicates each element of the inventory - its number, name, item code, cost, quantity and other tables at your discretion. The more inventory, the more extensive the listings will be. At the end of it follows the line “Total” - this is the amount, the assets of the organization.

After this there are signatures and calculations.

Form INV-3 is classic for all enterprises. It is created unified by the time the activity begins, when all values are put on the balance sheet in the accounting department. But something may change every month - new trading positions appear, others are completely written off and removed from the list. To confirm this and draw up new lists, written confirmation from the manager in the form of an order is required. Such measures are not justified verbally.

Who should use INV-3

Until some time, the inventory list of the INV-3 form was mandatory for use by all Russian companies. The type of activity did not matter. It is for this reason that it is considered unified. The form was approved by the State Statistics Committee by decision No. 88 dated August 18, 1998.

In 2013, the situation changed, and enterprises were allowed to have forms of their own design.

IMPORTANT! The form developed by the business entity itself must be enshrined in the accounting policy.

However, from practice it is clear that quite often the form approved by law is taken as a basis, since it is familiar and convenient. If particularly necessary, only some lines and sections are added to it.

For individual organizations, the initiative to create their own form is not welcome. This prohibition applies to companies that are required to use this particular form and other unified forms. This applies, for example, to budgetary institutions - for them a strict list of certain documents required in their work and no less strict regulations for their execution have been approved. Confirmation of this thesis can be found in clause 1.1 of Order No. 49 of the Ministry of Finance of the Russian Federation dated June 13, 1995. Since then, nothing has changed in this regard.

The procedure for filling out an inventory form with an example

The page is completed in two steps. First, the header and all items of the goods are entered, and then, during the assessment of the quantity and condition of the items, availability is indicated. Afterwards, the signatures of the financially responsible person (MRP) and a member of the commission are affixed.

Let's start with the header. Not all fields that are presented there are required. For example, the type of activity, also known as the OKONKH code, is indicated as the main detail, although in a number of other documents it is omitted. And the “Type of operation” column is often empty, since not all organizations officially use the code system. You can also not write anything in the “structural unit” line. Please note that in places where there is nothing to indicate, there is no need to put dashes or other signs of missing data; it is enough to leave it blank.

The hat was the first step. Here you should also indicate all the information about the document on the basis of which a scheduled or extraordinary inspection is carried out. This can be ordered by the manager. Most often the paper looks like this:

Thus, already at the preliminary stage the following are known:

the date of the;
initials and positions of commission members;
what exactly is subject to inventory.

Therefore, this information, as well as the order number, can be entered in advance into the INV-3 report.

The second step is confirmation that the valuables and funds entrusted to its storage were either capitalized (and confirmations and checks are provided for this) or written off - this fact is also verified. You must be prepared to provide explanatory reasons for the write-off. For example, expired products or goods damaged during transportation. The MOL puts its signature under the relevant paragraph even before the start of the entire procedure.

Rules for filling out an inventory list of inventory items

Two copies of the inventory list of inventory items are drawn up. One copy is given to the accounting department, the second copy must remain with the financially responsible persons.

Before accounting for all goods, finished products and materials (available inventory items), materially responsible persons write a receipt in which they confirm that all values have been taken into account and all necessary documentation is present. All financially responsible persons put their signatures on the first page of the inventory (INV-3 form). They also enter a transcript of the signature and information about the position held.

An example of filling out an inventory list of goods and materials (INV-3 form)

On the very first page of the form, information about the enterprise that is undergoing inventory inventory is entered, the date of the order and its serial number are recorded. The start and end dates of the inspection are also entered (they must be taken from the order)

The inventory list is marked with a unique number and the date it was completed.

Next, it is indicated which specific inventory items will be subject to inventory and where they are located.

The second page includes a table that is completed during the verification process, which is carried out by recalculating the materials, goods and finished products present.

Rules for entering data into the table

A table contains data arranged in a specific order. Each item is assigned a number. Each number corresponds to a specific item:

– Serial number – number 1

– Account number and sub-account in which these values are recorded (goods – 41, materials – 10, finished products – 43)

– name, brief description, assigned item number of inventory items – 3-4

– information about the unit of measurement used -5-6

– price of one unit – 7

– assigned inventory number – 8

– If there is a passport that indicates information about the presence of precious metals in goods and materials, then the number according to the passport is indicated - 9

– information about the actual availability of the mentioned item, its quantity and amount – 10-11.

The inventory indicates all goods and materials that fall under the inventory.

The inventory can be prepared even before the inventory begins. You can fill it out, enter data in columns 1 to 9. During the inventory, members of the commission will only indicate the actual presence of any goods, materials and other valuables and enter them in paragraphs 10-11.

If it turns out that not all inventory items are in the inventory, then they are entered by hand.

If there are a lot of items in the table, it may take several pages. Then the total number of serial numbers, the actual number of units, as well as the total amount is calculated based on the results on each page of the table. At the end, the data on each page is counted and the totals are entered.

Detected damaged and defective goods and materials must be included in the appropriate acts.

The INV-3 inventory form must contain the signatures of all present members of the commission. In addition to them, financially responsible persons must sign the inventory, confirming their agreement with the results of the inspection.

After this, the document is checked by an accountant to ensure that the entered data and filling rules are correct. The accounting employee also enters information for each object (inventory and materials), in accordance with the available accounting data.

The comparison sheet, form INV-19, is filled out if, after an inspection, inconsistencies are revealed.

The final data is recorded in the statement (form INV-26).

The accounting employee responsible for checking the inventory list puts his signature at the bottom of the third page.

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Step #3: go to the table. It includes the main point of conducting a reconciliation, since it contains a detailed list of everything that is included in the goods and materials of the enterprise. This can be: raw materials, parts and blanks, finished products, all commodity units, as well as furniture, equipment and other inventory that has a cost and is on the balance sheet.

On average, any firm has many positions. And accounting is almost impossible without a computer program - manually it will take many hours. Offers the best for commercial properties, warehouses. This is software for conducting inventory of equipment and tools, materials, fixed assets using barcodes. Thus, all the first 9 columns immediately contain information about the product unit, their quantity, cost, and serial number. You only need to enter “Actual availability”. The marks are made by the commission, accompanied by the responsible employee. There can be no data falsification. It is forbidden to fill out the statement, focusing only on the words and assurances of the MOL; everything must be accurately checked, viewed, verified and recorded.

After the listing, a summary is made. For ease of calculation, the final conclusions are drawn page by page. And then they are put together. The number of pages depends on how voluminous the item is.

Step No. 4: all members of the verification commission put their signatures as a sign that they confirm the information received. The financially responsible employee does the same. Who can be part of the inspectors:

administrators;
accountant;
people in leadership positions;
specialists from the neighboring workshop, etc.

The main thing is that the list of persons is approved in advance by order.

Form and sample 2021

For 15 years (from 1998 to 2013), all companies (individual entrepreneurs, LLCs, PJSCs and others) were required to use only the INV-3 form. However, from the beginning of 2013 until today, each company has the right to choose which form to use in order to record the presence of inventory items.

As a rule, the old form continues to be used. It contains the following information:

Information about the organization - full or abbreviated name, OKUD and OKPO codes, type of activity.
The basis for this is that an inventory order is usually issued. An example and detailed instructions for compiling this document can be found here.
Number – as a rule, continuous numbering is used, which is reset to zero with the onset of a new calendar year.
Date of document creation.
The start dates of the inventory procedure and its expected end (both dates are always indicated, even if they coincide).
The object for which accounting is carried out is the generalized name of inventory items, which fits into the sample document.
The date of actual removal of remaining valuables on the day when the inventory procedure is expected to begin.
Full name, position, signature and transcript of the signature of the financially responsible person - usually a storekeeper or warehouse manager.
The actual transfer of inventory items - the list is drawn up in the form of a table in which there are 13 columns: number, name, grade, value code, amount based on actual availability and according to accounting documents, and others (as shown in the example below).
Total quantities by page and by inventory (serial numbers, physical units and amount in rubles).
Full name, signatures, positions of the chairman and members of the commission who directly carried out the inventory procedure.
Full name, signature, position of the employee who is assigned financial responsibility (storekeeper or warehouse manager).
Full name, signature, position of the chief accountant as the person who verified the information in the document for all groups of inventory items (according to the sample).

The blank form is shown below:

And here is a ready-made example of filling:

How to fill it out correctly

There are several recommendations and requirements for how to correctly fill out an inventory of inventory items:

It is prohibited to make changes without the presence of the MOL;
the committee must always contain the same persons who were announced by the order;
information is recorded only after actual detection of the actual presence of inventory items (not from the words of anyone).

All results are recorded on paper. In this case, both presence and deficiency are recorded. Based on this, acts will be drawn up that confirm the excess or shortage. If this is detected, then an internal investigation should be carried out or everything should be written off in the “Expenses” column of accounting. Orders should also be signed for all this.

In addition, it is necessary to indicate:

the cost of a commodity unit - this determines, for example, what amount will be deducted from the employee responsible for this;
product code - this makes it easier to carry out all procedures according to the article;
condition, quality.

The latter is important because a number of products are defective or broken. They are usually sold at a deep discount, often to the detriment of the company, and sometimes this is the basis for a write-off. Thus, even damaged items must be recorded on the list.

If there are free columns in the form (in the table), then they are crossed out across the entire width of the space with the letter Z, this is necessary so as not to enter anything unnecessary there.

As mentioned earlier, a form in the INV-3 form is taken. But if the corporation has non-financial assets, then they should be entered in form 0504087. A clean sample looks like this:

In fact, it contains the same fields as those presented above, but the cost of accounting units is not taken into account.

Type of inventory items in the inventory list

When checking, the following property is subject to inclusion in the INV-3 form:

goods
raw materials
finished products
production and other inventories

The employees responsible for conducting the inventory must indicate on the form the following characteristics of inventory items:

their name
variety, group
quantitative characteristics
variety and so on

Inventory details

This is the name of the very tables that make up the bulk of the act. The important thing is that for one type of value there must be a special form. Thus, if raw materials, goods and furniture are to be accounted for, three reports should be prepared and completed.

All columns are numbered, there are thirteen in total. One of them, No. 9, is filled out optionally, that is, optionally. Let's look at an example:

Here we see that this column remains blank. The fact is that registration of technical devices or jewelry is more complicated, since they have a passport. It is in such cases that the line is needed. Also pay attention to columns 10, 11 and 12, 13. These are the ones that often diverge, since actual availability may be more or less than stated in accounting. If this is confirmed, then you should fill out form INV-19: matching statement based on inventory results.

Structure of the INV-3 form

The inventory form consists of standard sections:

Name of the organization, its economic and statistical codes.
Date and number of the document being drawn up.
The line, which is not found in other forms, is a receipt from the storekeeper or warehouse manager that he has capitalized or written off the received inventory items. Without this instruction, the inventory does not begin.
The tabular form in which the results of the calculation of detected residues are entered is the main section of the form.

We provide an example of filling out INV-3 on our website. Based on it, you can get an idea of the contents of the document and the rules for filling it out.

Entering information into paper on fixed assets (Fixed Assets)

This process is carried out at least once every three years. In this case, the INV-1 form is used, which in content is practically indistinguishable from the one presented above. Its design follows the above order. Here the following columns will be indicated:

real estate;
cars and other vehicles, including agricultural machines;
equipment and electrical engineering;
household equipment;
adult draft animals;
special tools and other means that are essential to ensure the activities of the enterprise.

When is inventory taken?

Typically, the process is preventive, carried out according to a predetermined schedule and does not represent anything special or unexpected for the staff. So checks can be carried out every month - reconciliation of the cash register and goods, and for fixed assets - once every 3 years. But there are also unscheduled recalculations; they are shown in the following cases:

the management person changes, the company is transferred for use to another owner or tenant;
an annual report is prepared;
there is a change of financially responsible persons - the old one must sign the act of delivery of valuables, and the new one must sign the act of receipt;
during an official investigation for theft or abuse of authority;
a situation that is caused by force majeure - flood, fire, that is, when it is necessary to calculate losses;
during reorganization or liquidation of the entire company.

Responsibility for compilation

All persons who take part in the process of recounting values are responsible. Therefore, each member of the commission who signs is responsible for the documented results. Also, the responsibilities are not removed from the person who was initially responsible for the inventory items. Usually this is a seller, storekeeper, manager. If mistakes are made, the listed people may be fined with the indication of causing material damage to the enterprise. If one of the commission members does not come for the inspection, its results can actually be considered invalid.

Inventory list of inventory items: sample

What it is

Business Solutions

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Similar articles

Approved Form

Who should use INV-3

The procedure for filling out an inventory form with an example

Rules for filling out an inventory list of inventory items

An example of filling out an inventory list of goods and materials (INV-3 form)

Rules for entering data into the table

Business Solutions

Form and sample 2021

How to fill it out correctly

Type of inventory items in the inventory list

Inventory details

Structure of the INV-3 form

Entering information into paper on fixed assets (Fixed Assets)

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