Rules for conducting an inventory of inventory items

When is a warehouse inventory required?

A scheduled inspection is performed once a year. Unscheduled inventory - in the presence of special circumstances. The list of these circumstances is given in Federal Law No. 402 “On Accounting” dated December 6, 2011:

• Change of director, transfer of property to another person, transfer of an organization from state to unitary.
• Dismissal of more than 50% of state employees.
• Detection of theft, damage to property, and its illegal exploitation.
• Damage to property as a result of emergencies (fires, floods, hurricanes).

Inventory is also carried out before preparing annual reports. The event is regulated by Order of the Ministry of Finance No. 49 “On approval of instructions for inventory” dated June 13, 1995.

FOR YOUR INFORMATION! Once a year is the minimum number of events. But in practice, checks are carried out more often. This is necessary for timely detection of theft.

Stages of inventory in a warehouse

Detailed instructions on the procedure for conducting an inventory are prescribed in the Guidelines for the inventory of property and financial obligations. This procedure will be truly recognized only if all the rules are 100% followed.

It is advisable to divide the procedures into 3 stages:

Composition of the commission

A special commission is appointed to conduct the event. Its minimum composition is 6 employees. The commission should include these specialists:

• Chief Accountant.
• The head of the company or his deputy.
• Head of departments.
• The person responsible for ensuring compliance with the labor rights of employees.
• Logistics service representatives.

Sometimes the commission may include other professionals. Each employee must ensure the effectiveness of the event. The composition of the commission is approved by the manager of the company by issuing an order.

ATTENTION! The manager must ensure the availability of all the necessary tools: equipment for weighing, counting, transportation.

Articles on the topic (click to view)

• Commitment or document? // BC found out what a manufacturer's warranty is
• About sales receipts: filling out, issuing
• What is the fine for driving on a toll road without paying?
• Visa to Spain for Russians - 2021: how to apply for it yourself
• Difference between a loan and a credit card - how a credit card differs from a loan
• Accounting for financial guarantees
• What does judicial practice on bankruptcy of individuals indicate?

Expert opinion

Musikhin Viktor Stanislavovich

Lawyer with 10 years of experience. Specialization: civil law. Member of the Bar Association.

IMPORTANT! The number of employees participating in the commission must be strictly observed. Otherwise, the inventory is considered invalid.

Preparatory work

It is recommended to clean the warehouse before the event. Representatives of the commission are provided with all documents relating to recent transactions with items in the warehouse.

For example, these could be papers about receipt, loss, damage, and expense. Previous reports were marked “before inventory”. Highlighting documents completed before the event will help identify missing objects.

Those responsible for the property are required, before starting the inventory, to sign a document stating that all papers for the products have been handed over to the commission. Another signature is affixed, which confirms that the disposed property is written off as an expense. A write-off document is attached to all inventories.

ATTENTION! There are two forms of commissions: counting and inventory. The second includes employees responsible for counting property in the warehouse.

End of the event

Upon completion of the inventory, these documents are drawn up:

• Inventory of products in the warehouse.
• Statement of any discrepancies between inventory data and accounting data.
• Conclusion about the event.

It is also necessary to create a paper describing the property that was missing during the inspection. If the source of the shortage has not been identified, the following entries are made:

If the source of the shortage is found, the following entries are made:

If excesses are found and the culprit is found, these entries are made: DT1 KT91/1.

ATTENTION! If the scale of the shortage is within the established limits, then it relates to the costs of commodity circulation. If it is impossible to attribute the shortage to costs, it is necessary to look for the culprit. For this purpose, an investigation is ordered.

Inventory: identifying shortages and damage

Detection of the fact of shortage (damage) of goods is the basis for conducting an inventory (Part 3 of Article 11 of the Law of December 6, 2011 No. 402-FZ).

An exception to this rule is the shortage (damage) of goods identified before the goods are registered. The fact of shortage (damage) can also be revealed during the inventory process carried out for other reasons.

Expert opinion

Musikhin Viktor Stanislavovich

Lawyer with 10 years of experience. Specialization: civil law. Member of the Bar Association.

At its discretion, the organization can conduct an inventory of goods at any time. However, there are cases when inventory must be carried out without fail:

• before preparing annual financial statements;

• when changing materially responsible persons (for example, warehouse manager, storekeeper);

• when facts of theft, abuse or damage are revealed;

• in the event of force majeure (for example, natural disasters);

• during reorganization or liquidation of the organization;

• in other cases provided for by law (for example, when selling an enterprise as a property complex) (Article 561 of the Civil Code of the Russian Federation).

Such rules are established in paragraph 27 of the Regulations on Accounting and Reporting.

For information on what conditions must be met when conducting an inventory of goods, see table.

To document the inventory of goods, you can use the following standard forms:

• inventory list of inventory items (form No. INV-3);

• act of inventory of shipped inventory (form No. INV-4);

• inventory list of inventory items accepted for safekeeping (form No. INV-5);

• act of inventory of inventory items in transit (form No. INV-6).

When registering inventory results, the following documents must be drawn up:

• matching statement in form No. INV-19;

• statement of accounting of the results identified by the inventory, according to form No. INV-26.

This is stated in section 2 of the instructions approved by Decree of the Goskomstat of Russia dated August 18, 1998 No. 88, and in Decree of the Goskomstat of Russia dated March 27, 2000 No. 26.

For more information on filling out these forms, see the table.

Material Inventory: Features

The inventory of material assets at an enterprise can be both global and local in nature, and depends on what is specified in the director’s order.

Actually, a full-scale inspection of all equipment and materials at the disposal of the enterprise and transferred for safekeeping to authorized persons is carried out if the wording of the order states “to conduct an inventory of the enterprise’s property.”

A random inventory of inventory items is carried out in cases where the wording of the order states “to conduct an inventory of warehouse No. 3.” With this wording of the order, the compliance of the availability of goods and materials at a specific warehouse (or facility) is verified.

As a rule, selective inventory of materials is practiced if the materially responsible person quits, goes on vacation, or goes on long-term sick leave.

Accounting: markdown

If an organization plans to discount damaged goods, then make the following entries in accounting:

Debit 94 Credit 41

– the cost of damaged goods is reflected (based on the act in form No. TORG-15);

Debit 94 Credit 42

– the trade margin attributable to damaged goods is reversed (if goods are recorded at sales prices).

For the convenience of reflecting the markdown of goods to account 41, open a separate sub-account, for example, “Goods subject to markdown”.

Debit 41 subaccount “Goods subject to markdown” Credit 94

– goods subject to discounting have been capitalized (at market value, taking into account their physical condition);

Debit 44 Credit 41 subaccount “Goods subject to markdown”

– samples of damaged goods were submitted for examination (if examination is necessary for the sale of damaged goods);

Debit 44 Credit 60

– expenses for conducting an examination are reflected (if an examination is necessary for the sale of damaged goods);

Debit 62 Credit 90-1

– revenue from the sale of goods at a discount is reflected;

Debit 90-2 Credit 41 subaccount “Goods subject to markdown”

– the cost of discounted goods is written off (the cost at which they were capitalized);

Debit 90-3 Credit 68 subaccount “VAT calculations”

– VAT is charged on the sale of discounted goods (if the organization is a VAT payer);

Debit 90-2 Credit 44

– costs associated with sales are included in the cost of sales (if an examination is required to sell damaged goods).

If damaged goods cannot be used (sold) in the future, reflect their value in accounting on account 94 “Shortages and losses from damage to valuables” in correspondence with property accounting accounts (account 41). Moreover, if goods are recorded at sales prices, then simultaneously with the fact of damage to goods being reflected on account 94, the trade margin attributable to damaged goods and previously recorded on account 42 must be reversed.

This is stated in the instructions for using the Chart of Accounts (account 94, 41, 42). When reflecting the fact of damage to goods in accounting, make the following entries:

Debit 94 Credit 41

Debit 94 Credit 42

– the trade margin attributable to damaged goods is reversed (if goods are recorded at sales prices).

This procedure for reflecting damage to goods in accounting is reflected in subparagraph “b” of paragraph 29 of Order No. 119n of the Ministry of Finance of Russia dated December 28, 2001.

Accounting: losses from damage

The procedure for writing off in accounting losses from damage to goods that cannot be used (sold) depends on the cause of damage:

• natural decline;

• the fault of the financially responsible person (other persons found guilty of damage);

• force majeure circumstances.

Write off losses from damage to valuables within the limits of natural loss by posting:

Debit 44 Credit 94

– the cost of damaged goods is written off within the limits of natural loss.

The current norms of natural loss are presented in the table.

This procedure follows from paragraph 5.1 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, and the Instructions for the chart of accounts.

Attribute damage to goods in excess of the norms of natural loss to the perpetrators (clause 30 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). At the same time, make the following entry in accounting:

Debit 73 (76, 60. ) Credit 94

– the amount of losses from damage to goods in excess of the norms of natural loss is attributed to the perpetrators.

For more information on how to recover damages if an employee of the organization is found guilty of damage, see:

This procedure follows from paragraph 5.1 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, and the Instructions for the chart of accounts.

Situation: is it possible to recover the cost of compensation for damage to goods from a dismissed employee? A financial liability agreement was concluded with the employee. The inventory was carried out after dismissal.

Article 232 of the Labor Code of the Russian Federation states that termination of an employment contract does not exempt an employee from compensation for damage. But in order to prove that damage to goods occurred due to the fault of the employee, it was necessary to conduct an inventory upon his dismissal (clause

27 Regulations on accounting and reporting). After the passage of time, it is impossible to prove the guilt of the dismissed employee.

This means that it is also impossible to recover the cost of damage from damage.

If the perpetrators have not been identified or the court has refused to recover the amount of damage caused from them, write off the damage to goods to the financial results of the organization. Refer the amount of damage to other expenses.

A document that can confirm the absence of guilty persons can be, for example, a court acquittal, a decision to suspend a criminal case, etc.

(Clause 5.2 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49). Determine the amount of loss based on the cost of the damaged goods according to accounting data.

In this case, do the wiring:

Debit 91-2 Credit 94

– loss from damage to goods is written off due to the absence of the person at fault (refusal to recover damages).

This procedure follows from paragraph 11 of PBU 10/99 and the Instructions for the chart of accounts (account 94).

If the cause of damage to goods was force majeure, take into account the cost of damaged goods as part of the losses of the reporting year at the balance sheet (accounting) value. Do the following wiring:

Debit 91-2 Credit 94

– loss from damage to goods resulting from force majeure is written off.

This procedure follows from paragraph 13 of PBU 10/99 and the Instructions for the chart of accounts.

The shortage was identified before the goods were registered

If the organization reveals a shortfall in delivery (damage) when accepting goods (i.e. before registering the goods), then there is no need to conduct an inventory. To document the fact of such shortage (damage) by trade organizations, Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 provides standard forms:

• No. TORG-2 (if goods of Russian origin are received);

• No. TORG-3 (if imported goods are received).

Expert opinion

Musikhin Viktor Stanislavovich

Lawyer with 10 years of experience. Specialization: civil law. Member of the Bar Association.

In some industries, instead of form No. TORG-2 (No. TORG-3), other acts may be used. For example, in relation to medical goods in pharmacies - an act in form No. A-1.2 (Section 4 of the Methodological Recommendations approved by the Ministry of Health of Russia on May 14, 1998 No. 98/124).

Documents that record the fact of shortage or damage are the basis for filing a claim with the supplier (Articles 518, 519 of the Civil Code of the Russian Federation).

If the goods were transported by a specialized transport organization, to submit claims to the carrier you need to use the report form valid for transport. Such rules are established in the instructions approved by the Decree of the State Statistics Committee of Russia dated December 25, 1998.

No. 132. For example, when transporting by rail, a commercial act is drawn up (clause

2.1 of the Rules approved by order of the Ministry of Railways of Russia dated June 18, 2003 No. 45).

Its form was approved by order of the Ministry of Railways of Russia dated June 18, 2003 No. 45.

However, if a standard document form for reflecting losses during transportation by appropriate transport has not been established, acts in forms No. TORG-2 and No. TORG-3 can be used to present claims to the carrier. In the absence of standard forms to reflect the fact of shortage (damage to goods) identified during acceptance of goods, the organization can draw up a document in any form, reflecting all the necessary details (Part.

2 tbsp. 9 of the Law of December 6, 2011 No. 402-FZ). For more information, see

How to formalize and record a claim against a counterparty.

Store inventory and its goals

• Identification of the actual availability of inventory items.
• Store inventory allows you to control the correct balances in the program. Incorrect balances lead to incorrect operation of the auto order. Which will lead to overpacking and write-offs or empty shelves and decreased sales.
• Allows you to control the percentage of losses - expiration, shrinkage, shaking, loss of original quality, theft.
• Identification of misgrading.
• Identification of surpluses.
• Checking compliance with storage rules.

Inventory document flow

The procedure for conducting an inventory of inventory assets determines the procedure for recording the results of the inspection.

During the audit, the commission uses and draws up the following documents on the inventory of inventory items:

• inventory INV-3 which reflects the balances of inventory items as of the day of inspection. It is transmitted to the members of the commission, who during the audit enter verified data on actual balances in the column “Actual availability”;

Based on the results of the work of the inventory commission, an order is drawn up to approve the inventory data, as well as, if necessary, to make corrections in the relevant records (if there are discrepancies) and the responsibility of persons.

Guidelines for inventory in the warehouse and on the sales floor

1. Each rack is counted by 2 employees. First, one employee goes through and scans the barcodes of all the units on the rack. After this, the second employee goes through again and also counts the goods. It turns out: each product is counted in two passes.
2. All positions are counted from left to right and top to bottom. The product can be placed in different places - on the top and bottom shelf. Jumping from one row to another is not allowed.
   For example, on the top shelf there is Milk “House in the Village” and on the bottom shelf there is the same milk. Milk is not transferred from the bottom shelf to the top, but is counted where it is.
3. Weighted goods are counted once, since there is an error in weighing.
4. The results for two independent passes are entered into the program, and a matching sheet is generated. It checks errors and inconsistencies of the first and second passes. If the calculations diverge, then recalculate according to the discrepancies. It is not allowed to move on to the next rack until the results of the two passes are determined to be the same.
5. It’s very easy to forget and miss a certain rack in a large supermarket. Therefore, after confirming the same data on the rack on the store diagram, the rack is marked “calculated”. The marks on the diagram allow you to clearly see which zones have been calculated.
6. Local inventory of goods is carried out in the same way as complete inventory, but at the product group level.

Regulations for carrying out inventory activities in a warehouse

When is inventory required? In addition to the planned checks for the presence/absence of inventory items (inventory items) necessary to present correct accounting records, recalculation of warehouse cash is carried out in the following situations:

• when changing the MOL - financially responsible persons (as of the date of transfer of cases);
• if there is suspicion of theft, intentional or accidental damage to goods and materials;
• in case of natural disasters, floods and fires, other emergency external situations;
• when there is a clear discrepancy between warehouse and accounting records.

Carrying out inventory in a warehouse is regulated by accompanying methodological instructions (Order of the Ministry of Finance of the Russian Federation No. 49 dated June 13, 1995, amended on November 8, 2010).

The sequence of actions performed before registering inventory indicators in the 1C: Accounting 3.0 program:

1. The accounting department compiles inventory lists (INV-3 for goods and own materials, INV-5 for materials received for storage and processing).
2. Warehouse operations are not carried out during the inventory period.
3. The MOL issues a receipt for the inclusion of warehouse documents in the warehouse accounting cards and their transfer to the accounting department.
4. A commission is formed, the warehouse manager and appointed MOLs are present, goods and materials are recounted and the indicators are entered in the “Actual Availability” column.
5. When inventory surpluses or shortages are identified in the INV-19 form, matching statements are issued: the total indicators are noted as assessed in accounting.

Often the recalculation and processing of its resulting indicators extend for an indefinite period of time - this causes a serious imbalance in accounting and warehouse accounting. To correctly carry out this important procedure, the results of recalculation of inventory items are entered into the program no later than ten days after its completion, the sooner the better.

The first results of the inventory must be double-checked

After calculating the entire store, a general comparison sheet is generated with calculation errors - how much the information in the program differs from the actual one. This control check represents about 5% of the store's inventory.

First, the largest discrepancies from 5,000 rubles are checked, then from 1,000 rubles. For example, in the program there are 24 bottles of cognac on hand, but according to the inventory results, 36 bottles were counted: the discrepancy amount is more than 5,000 rubles. Let's count the cognac again.

The store is not opened until discrepancies based on inventory results of up to 1,000 rubles are checked. It is better to check the results with a new shift of employees.

Large stores are counted all night, and by the morning the employees are already very tired and make a lot of mistakes. The arrival of two or three new employees on the morning shift will allow us to complete the inventory with renewed vigor.

If during the inventory period a low-quality product was found - expired, broken, damaged goods - it is included in the inventory and written off after it is closed.

Carrying out an inventory of a retail outlet

To carry out an inventory of a retail outlet, the “Inventory Fill” document is used; the document is filled in with the balances of inventory items (goods or finished products) in the selected retail warehouse. The quantity of inventory items is determined according to accounting data. The sales price is set to the price of the type that is set for the outlet in the “Storage Locations” directory. On the “Inventory” tab below the tabular part, the amount of revenue capitalized from the outlet according to the data from the RV account “Undistributed retail revenue” is displayed. The value can be updated using the “Revenue by warehouse” button.

After filling out, the document must indicate the actual quantity of inventory items based on the inventory results. In the inventory mode of a retail outlet, the deviation that occurs between the accounting and actual quantities is considered the number of goods and materials sold.

If, according to the inventory results, the amount of sold inventory items does not correspond to retail revenue, part of the inventory items should be attributed to shortages or surpluses. To do this, in the “Off” column. (not sale)” indicates the quantity of inventory items to be reflected as a shortage or surplus, with a negative value corresponding to a shortage, and a positive value to a surplus.

When posting the document “Inventory Retained Retail Revenue,” the cost of goods sold at sales prices is written off.

Please note that inventory of a retail outlet can only be carried out for a warehouse (storage location) with the “Retail” type. In this case, it is possible to conduct an inventory not for the warehouse as a whole, but for individual item items, which can be very useful, for example, during revaluation.

Loss rate based on inventory results

Each retail outlet has its own percentage of losses, which is acceptable based on the results of the store inventory. The percentage varies depending on the store format, 1.7 – 2.3% of total turnover.

The percentage of losses depends on the specifics of the outlet, but the first signal that there are problems in the store is a sharp increase in the percentage. For example, year after year a supermarket reported an inventory loss of 2.4%, and a sharp increase to 3% indicates that the supermarket has problems.

Often the main reason for a sharp increase in losses based on store inventory results is improper organization of work.

Receipt of retail revenue

If the write-off of sold goods (products) is carried out based on inventory results, to reflect the receipt of retail revenue, the “Cash receipt order” document with the “Retail revenue” flag set is used. The document indicates the amount of revenue and the retail outlet from which the revenue came. Additionally, the document may indicate VAT amounts, which can be especially convenient when all goods are subject to VAT at the same rate.

When posting a document, in addition to the posting reflecting retail revenue, a posting is generated to the debit of the auxiliary off-balance sheet account RV “Undistributed retail revenue”. This account is intended to accumulate retail revenue amounts. The cost of goods sold at sales prices, which is determined based on the results of the inventory, is written off from the credit of the RV account.

Only a warehouse (storage location) with the “Retail” type can be selected as a retail outlet.

When posting retail revenue, it is not necessary to indicate VAT in the document. If VAT is not indicated in the receipt order, tax entries will be generated during inventory.

How is inventory carried out?

Only responsible specialists are allowed to carry out inventory at an enterprise or at a retail outlet. She is responsible for the duties of an accountant . If such a specialist is not on staff, the inventory is carried out by employees of a third-party organization (outsourcer).

Expert opinion

Musikhin Viktor Stanislavovich

Lawyer with 10 years of experience. Specialization: civil law. Member of the Bar Association.

Methods and technologies for performing work may be different. With an automated accounting system in trade and production, inventory is reduced to:

• to reading barcodes on products and goods using special equipment,
• analysis of data accumulated in the database.

Practice shows that in small enterprises inventory activities are carried out the old fashioned way. In such cases, a manual or semi-automatic method is used.

Inventory forms

Inventory forms are 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.

We have tried to collect in one section all the forms of necessary documents for recording inventory results for enterprises; here you can find and download all the basic and necessary samples of inventory documents : inventory act , inventory list, matching sheet, and other inventory forms .

How is a product written off?

During the inventory, individual goods and groups of goods are often identified that are subject to write-off . The latter must be formatted accordingly.

With automated accounting, write-offs are carried out, like inventory, using a special form. It is automatically filled with missing items.

A write-off operation is carried out without special conditions. But when filling out, checking and posting a document in the accounting program, it is worth considering that not every product can be written off.

Some products are written off using a special form. Violation of the rules for conducting inventory and writing off goods is fraught with serious penalties for a legal entity.

Inventory work with damaged/expired goods has its own characteristics. A uniform procedure for writing off such inventory items is not established by current legislation.

In relation to damaged/expired goods, a general scheme for reflecting reporting results is applied. For such commodity items, a corresponding act must be drawn up, which is signed by the inventory commission.

Write-off of detected shortages is also carried out according to a certain scheme. Most often, inventory items are classified as costs associated with production or circulation according to natural loss. In addition, the shortage can be attributed to:

• at the expense of those guilty of embezzlement with their subsequent bringing to financial responsibility;
• for other expenses of the enterprise, if the culprits of the shortage are not identified.

Business Solutions

• Order (form INV-22) – a decision by the manager on all the steps that need to be taken regarding the event. At large enterprises, several copies of the form are allowed for different types of warehouse inventory. Most often, a large number of orders are created when it is necessary to conduct an audit of several premises within one company.
• Inventory list of goods and materials (form INV-3) - required in 2 copies to record the total upon counting of products. The documents are kept by the employee being inspected and in the accounting department.
• Inventory report of goods and materials (INV-4 form) issued earlier (INV-4 form) - filled out for items received for which there is no payment. For such positions there are special conditions for the transfer of ownership rights. The form classifies them into two categories: revenue not received due to delays and due to non-arrival of the payment date.
• Inventory of inventory items, which is kept by the employee responsible for savings (INV-5 form) - all inventories are taken into account. The receipt for the form indicates which items need to be capitalized or written off. Facts of disagreement with accounting data in the accounting department are recorded in the statement (form INV-19).
• Inspection report of valuables that have not arrived at the warehouse (INV-6) - is appropriate for accounting for products that are not delivered due to long-term transportation, are delivered, they are declared with the appropriate notes during the inventory of goods in the warehouse, we will consider in more detail how to properly carry out such an inspection below.

Inventory is a periodic removal of actual balances in the context of warehouse analytics and comparing them with balances according to accounting data. As a result of inventory, shortages and (or) surpluses may occur. Based on the inventory results, goods are automatically written off or posted to the warehouse in the form of invoices.

Inventory is carried out for a specific warehouse and on a specific date (quantities are calculated based on accounting data). Next, the actual balances are entered, after which the inventory result is generated, which already affects the balances in the program. After (during) the inventory, you can print all the necessary documents.

When taking inventory, select the main menu item of the program “Operations | Inventory of goods and materials." A log will open, which stores all the data on previously conducted inventories. Inside each inventory is its composition.

To carry out an inventory you need:

•Add a new inventory record.

•Fill out the inventory with actual stock balances.

•Generate inventory results.

Let's add a new inventory.

A window for entering a new inventory will appear on the screen (see Fig. 31).

Rice. 31. Entering new inventory.

Let's fill in the appropriate fields:

•Our company - enter the name of our company for which the document is being created (to maintain simultaneous accounting for several companies, in the main menu item of the program “Files | Other company”, check the box “Show transactions of all organizations”).

•Date for counting balances - the date on which the inventory will be carried out is automatically filled in with the current date, but it can be changed manually. After saving the inventory, the Start Date and End Date columns will contain the same date that was specified in the input form field. If you need to change these dates, open the inventory for changes; in the input window that appears, the date fields can be edited.

•Document number—inventory number and number of the corresponding commodity transaction. Inventory result. It is entered automatically, but it can be changed manually.

•The warehouse for which the inventory is carried out is selected from the warehouse directory. If this warehouse has financially responsible persons, they will automatically appear in the Responsible and Responsible 2nd input fields.

•Filter by group - used if you need to make an inventory of one or more groups of goods. If you do not specify a group, then the inventory will be carried out for all groups of goods.

•Filter by alcohol—this parameter must be set if you want to take alcohol into account. The parameter can take one of the following values:

o"" - only goods and materials will be added to the inventory, alcoholic beverages (AP) will be excluded;

oRegister 1 (with certificates) - only the AP listed in the program on register 1 will be added to the inventory (AP which has certificates A and B filled out), the quantity will be calculated in the context of certificates A and B. AP that is on register 1.3 is excluded;

oRegister 2 (Trading floor) - the inventory will include the AP listed in the program on register 2, i.e. without certificates.

oRegister 1.3 (blot accounting) - allows you to take inventory of the remaining alcoholic beverages in the warehouse, listed in Register 1.3.

•Responsible, Responsible 2nd - warehouse employees responsible for conducting inventory. Full names are selected from the employee directory. If there are responsible employees at the selected warehouse, the responsible fields will be filled in automatically.

•The comment for this inventory is entered manually.

•Enter balances according to accounting data in the column of actual balances? — balances will be entered according to accounting data, so you will have to manually change only those balances that do not match the accounting ones. The option is enabled when the checkbox is checked.

•Use prices—registration or retail prices. The value is selected from the drop-down list:

oRecord prices—prices of goods will be recalculated at discount prices.

oRetail - prices of goods will be recalculated at retail prices.

•Units of measurement—indicates the units in which balances are measured. The value is selected from the drop-down list:

oBasic—balances and amounts will be accounted for in basic units.

oPackages - balances and amounts will be taken into account in packages (specified in the inventory and services directory).

•Take into account our company when calculating accounting prices—if the checkbox is checked in the inventory, our company will be taken into account when calculating accounting prices. If you uncheck this box, an inventory of the warehouse will be carried out without taking into account our company.

If negative balances are detected, a list of corresponding invoices will appear on the screen. This list is for informational purposes only - click on the button and add inventory.

Next, we will enter the actual balances. To do this, let’s enter the created inventory, go to the desired record, then use the appropriate button or key to call up the editing window.

A window for editing balances will appear on the screen:

•In the Actual quantity field, enter the actual balances.

•The remaining fields will not be editable:

oArticle (to display articles, in the main menu item of the program “Service | Warehouse Settings”, on the “Inventory and Materials and Prices” tab, check the box “Display article next to the name of inventory”). This option is not used in accounting.

oProduct code (to display codes, in the main menu item of the program “Service | Warehouse Settings”, on the “Inventory and Materials and Prices” tab, check the box “Display product code wherever it is included”).

oName of goods and materials - name of the product, material, product.

oColor, Composition - product analytics (names may be different, fields may be missing) (to use inventory analytics, in the main menu item of the program “Service | Warehouse Settings”, on the “Inventory and Materials and Prices” tab, click on the “Set up analytics and attributes” button goods" and enter them. This option is not used in accounting).

oAccounting quantity - quantity of inventory items according to accounting data.

oPackaging (to use packaging, in the main menu item of the program “Service | Warehouse Settings” or “Service | Accounting Settings”, on the “Inventory and Materials and Services” tab, check the box “We use product packaging”).

oPrice, Accounting Amount, Actual Amount - price, accounting amount and actual amount (column data can be hidden - to display them in the context menu of the inventory composition, select the “Display prices and amounts” item).

o Inventory account - accounting account.

oProduct barcode.

If the program keeps records of alcoholic products (the option Enable exchange with EGAIS or Enable alcohol accounting functions with reports in PAP is enabled in the “Service | Warehouse settings” menu), additional fields will appear:

oCertificate B—number of the “Certificate B” accompanying the TTN. If the number is specified, the product in the program is listed on register 1 (with certificates B), and if the field is not filled in, then on register 2 (Trading floor).

oAlco: EGAIS code, Alco: Product type code, Alco: Volume, Alco: Strength, Alco: Decaliters, Alco: Manufacturer - alcohol indicators of products, specified in the directory “Inventory and Materials and Services”.

Let's put down the actual quantity for each entry. For edited products, the red highlight will be removed.

After completing the inventory, you need to generate the result using the “Generate results” context menu item. The automatically created operation “Inventory Result” will appear on the screen. Its composition will reflect product positions for which the actual quantity differs from the accounting quantity. The values ​​in the “Quantity” column will be equal to the difference between the actual and accounting quantities, so they can be either with a “+” or a “-” sign. To save the operation, press . The result will affect current balances.

After completing the inventory, you can go to its results using the context menu item Go to result. In the menu "Operations | Commodity operations”, an operation with the inventory result will appear.

The following context menu items are available in the inventory itself:

•Add products—allows you to add products from a group for which there were transactions in the warehouse. When you select this menu item, a settings window appears on the screen, in the Filter by group field, select the desired product group from the list. When adding, accounting prices, amounts and quantities of goods will be substituted.

•Update accounting. prices and quantities - allows you to recalculate prices and accounting quantities of goods. This item is used, for example, if errors were made when entering goods, and they need to be corrected in this inventory. Using the switch, you can select prices: accounting or retail, if inventory is used as a tool for generating retail expenses. The retail price is taken from the directory of price categories and does not depend on the operating mode (simplified mode or price lists). The choice of recalculation at retail price can be made, for example, if, when accounting for goods sold, balances are entered at retail prices.

•EGAIS: Download fact. quantity from inventory - allows in the selected inventory in the column “Quantity actual.” download the balances from the EGAIS inventory (column “USAIS Column”), which are received from the EGAIS. This function allows you to reduce the balances in the program to the balances of the Unified State Automated Information System, using the context items “Generate other income”, “Generate other expenses”, “Generate results”.

•If a data collection terminal is included in the retail equipment, then using the TSD menu item. To download the composition, you can download a list of inventory items with quantities from the terminal (available in PROF Accounting).

•Load inventory from Excel, OpenOffice allows you to load inventory from a file in Excel format.

•If, when selecting a product using a scanner, you cannot read its barcode, select the context menu item Selection by barcode or press the key combination + . In the input line of the window that appears, enter the barcode manually.

•If a data collection terminal is included in the retail equipment, then using the TSD.Load Inventory menu item you can load a list of inventory items with quantities from the terminal, and using the TSD.Unload Stamps item, you can unload excise stamps according to accounting data from the current inventory in register 1, 3.

•The Generate results item is intended for generating information about balances. In this case, a form for entering a new invoice appears, in which all fields, with the exception of the base, are not available for change. If an error is found, you should delete the result, make adjustments to the inventory and generate the result again. After the result is generated, the Go to result item appears in the context menu. The inventory result is located in the inventory transaction journal.

•The Generate other expense and Generate other income items can be used instead of the Generate results item, for example, when registering expenses for a retail outlet.

•Items INV-22 Order to conduct an inventory, Matching inventory (or pressing a key), INV-3 Inventory inventory, INV-19 Matching list and TORG-16 ACT on writing off goods are intended for generating print forms for this inventory.

•Using the menu item Filter by... it is possible to filter the inventory logs by warehouse. The filter is also reset here.

•Backlight—allows you to set the background color of the selected entry (or several selected entries)

The following items are added to the inventory:

•The item Movement through inventory or pressing a key generates a corresponding report for the period from the beginning of the year to the inventory date.

•It is possible to Allow editing of inventory records. If editing is not allowed, only the Actual balance column can always be changed.

•The Show prices and amounts item allows you to display or hide the columns Price, Accounting Amount. and Amount actual..

•Quantity request when selecting by barcode allows you to enable or disable the appearance of the quantity entry dialog box when scanning an item with a scanner or adding an item by barcode using the “Selection by barcode” context menu. By default the option is enabled.