Features of filling out the INV-2 form + form and sample inventory label

Inventory procedure

In order to carry out an inventory, the director of the company issues an appropriate order. It states

• requirement for this event,
• persons who must take part in it,
• the tasks that are assigned to them,
• employees responsible for the execution of superior orders.

The purpose of the inventory is to monitor the presence and safety of inventory, search and identify property subject to write-off (due to obsolescence, irreparable breakdowns, etc.), as well as assess the conditions of storage and maintenance of the organization’s property.

During inventory activities, all property is checked, counted and verified with documentation, primarily related to accounting. Based on the results of the event, special reporting acts are drawn up, including an inventory list.

If it is not possible to carry out an inventory at one time, inventory labels are generated at intermediate intervals.

They contain preliminary information about the results of the inspection, which will subsequently be clarified. Before the next stage of the inventory, the room in which the property being inspected is stored is sealed.

In what cases is property inspection carried out?

Carrying out inventory activities is necessary in the following cases:

• when selling property, transferring it for rent or buying it out;
• when changing materially responsible employees;
• in case of theft, abuse of official position (for the purpose of profit),
• damage and damage to property;
• before preparing annual financial statements;
• as part of the reorganization or liquidation of the company;
• after various kinds of unforeseen situations and natural disasters.

Inventory label form inv 2

In what cases is property inspection carried out? Carrying out inventory activities is necessary in the following cases:

• when selling property, transferring it for rent or buying it out;
• when changing materially responsible employees;
• in case of theft, abuse of official position (for the purpose of profit),
• damage and damage to property;
• before preparing annual financial statements;
• as part of the reorganization or liquidation of the company;
• after various kinds of unforeseen situations and natural disasters.

What is subject to inventory Inventory can be carried out in relation to all property of the organization, including inventories, finished products, equipment, instruments, machines, equipment, transport, goods, tangible and intangible assets, etc.

Who conducts property inspections

A special commission is appointed to carry out the inventory. It includes employees of the enterprise from different structural divisions, including a representative of the management level, a specialist from the accounting department, a warehouse employee, etc. If necessary, people from what is called “outside” are also included in the commission, for example, experts from specialized auditing companies .

Among the commission there is a chairman and ordinary members. The chairman bears maximum responsibility for conducting an inspection of the property and preparing all accompanying papers.

General Inventory Label Information

1. The INV-2 form is unified. And although today unified document standards have been canceled, most organizations still prefer to use previously mandatory forms. This is due to the fact that such forms contain all the necessary data, they are convenient and easy to fill out. In addition, they can be modified as necessary by removing or adding the necessary lines.
2. Information in the document can be entered electronically or by hand (if a printed version is used). There are no clear instructions for completing the form. The only thing that needs to be taken into account is that it must be signed by the responsible persons (in this case, the autograph of one member of the commission is sufficient) and stamped - if the use of stamps for endorsing internal papers is enshrined in the local documents of the company.
3. An inventory label is generated in a single original copy and kept by the responsible employee.
4. If there are any errors in the label, unlike many other forms, they can be corrected - this document does not apply to strict accounting forms. To edit, you need to cross out the incorrect information and write the correct information above or next to it (when there is free space), confirming the correction with the signature of the employee who fills out the document.

Sample of filling out the INV-2 form: inventory label

First, enter the following data into the form:

• name of the company where the inventory is carried out;
• structural unit whose property is being checked (if necessary);
• on the left, in a special plate - the details of the organization (OKPO code, type of activity according to OKVED (also in the form of a numerical value));
• reference to the order or instruction of the management of the enterprise on the basis of which inspection activities are carried out;
• date of inventory (day-month-year of its beginning and end);
• inventory label number and date of its preparation.

Below is a plate in which information about inventory items, calculated and accounted for, is entered. Here it means:

• storage location (details - shelf, rack, cell number);
• name and number (by nomenclature);
• all identification characteristics: brand (model), grade (category), profile, size, etc.;
• unit of measurement (according to OKEI code - in words, in numbers);
• quantity of inventory items available.

Next, the document must be signed by one of the commission members and the financially responsible person.

On the reverse side of the form is the date when the actually available property was counted, again the number of remaining inventory items (in words) and the signature of the person who accepted them for storage.

Inv 2 form and its details

Filling out inventory labels requires the mandatory presence of the details prescribed in Resolution No. 88.

Among the basic components of the document are the following:

• Name of the company or entrepreneur;
• Code in accordance with the OKPO classifier;
• Name of the structural unit in which the audit is carried out;
• Information about the document on the basis of which the company's inventory is carried out. In most cases, such a document is an order or instruction from the head of the company;
• Audit period;
• Date and number of the inventory label;
• Information about the storage location of inventory items subject to inspection;
• Information about the values ​​that, in accordance with the order of the manager, are checked by auditors;
• Information about the responsible person indicating the position, full name and signature;
• Mark from the MOL on acceptance for storage of valuables that remained in stock on the day of inspection.

INV-2 can be found at the provided link:

(Form) Form INV-2

The intermediate form has several important differences from the Inv-3 form, such as:

1. The inventory label can be compiled in a single copy;
2. The signatures of all participants of the inventory commission are not required; one is enough;
3. The information that is reflected in the inventory label is used at the end of the audit when compiling an inventory list.

To summarize the above, we note that, despite the ability of companies to independently develop and approve samples of applicable documents, many organizations and entrepreneurs still use the forms adopted by the State Statistics Committee. One of such documents is an inventory label, which is used during inventory audits as a document recording the intermediate stage of the inventory.

Similar articles

• Form INV-8a
• Form INV-6 (filling sample)
• Form INV-8 (filling sample)
• Form INV-9 (filling sample)
• Inventory list INV-5 (form and sample)

When to Apply an Inventory Label

This form is designed to record intermediate inventory results. If, due to the large number of goods and materials, the commission does not have time to complete the inspection in one day, then a separate document is drawn up that records the preliminary results - an inventory label. Form INV-2 is drawn up in this way before completing the inventory based on the results of the inventory. And the information that is reflected in the label is subsequently used to compile an inventory list of goods and materials (form INV-3 is used for this).

Inventory label inv 2 form

What documents are used to fill out the INV-2 form? In order for the members of the inventory commission to begin their duties, it is necessary to determine their composition and designate them as an administrative document.

By order, the manager determines the employees to be included in the commission, and also establishes for them the range of responsibilities associated with carrying out the inventory procedure.

That is, before members of the commission fill out an inventory label, the order should be approved; the standard INV-22 form can be used.

Filling out the INV-2 label is carried out only if the commission members do not immediately enter data on the recalculated inventory items into the INV-3 inventory list. That is, information on the inventory of material or commodity assets is first entered into the label. Next, the inventory form INV-3 is filled out based on the data from the completed labels INV-2.

Inventory label form n inv-2

It is impossible to give a resigning employee a copy of SZV-M. According to the law on personal accounting, when dismissing an employee, the employer is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contain information about all employees.

This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.

How to properly issue an inventory label

Requirements for the content of primary accounting documents are given in Art. 9 of the Law on Accounting No. 402-FZ dated December 6, 2011. The details given in Article 9 (name and date of the document; content and value of the fact of economic life that are reflected in the document; name of the economic entity, positions and signatures of responsible persons, etc.) must be contained in the label, if you do not draw it up according to a unified form. If you use the unified INV-2 form, then all the necessary details are contained there.

Thus, the unified form includes:

• the name of the organization, its OKPO code and the name of the structural unit being inspected;
• details of the document-basis of the inventory (number and date of the order, instruction or resolution on conducting the inventory);
• inventory start and end date;
• details of the document itself (name, date, number);
• data about the place where inventory items are stored (shelf number, cell number, etc.);
• information about inventory items (name, quantity, grade, brand, etc.);
• Full name, position, signatures of the commission member and the responsible person;
• a note from the financially responsible person regarding the acceptance for storage of inventory items that were available on the day of the inspection.

INV-2 form form

Since this form is preliminary, the requirements for its design are somewhat simpler than for the final inventory forms. Unlike other forms, it does not need to be compiled in several copies; one is enough.

The signatures of all commission members are not required. The unified form provides for the signing of this document by one of the commission members. It is also signed by the person who is responsible for the safety of valuables in the warehouse.

If the inspection lasts more than one day, the premises where inventory items are stored should be sealed when the commission leaves (clause 2.12 of the Inventory Guidelines). According to the instructions given in Resolution No. 98, the inventory label remains in the storage location of the inspected inventory items.

The inventory label (INV-2 form) is recommended for use by Decree of the State Statistics Committee of August 18, 1998 No. 88. The form was a mandatory unified form until 2013. Since 2013, the given sample document can be used when carrying out inventory activities in its original form or a new form can be developed based on it.

What is an inventory label

An inventory label, otherwise called the INV-2 form, is a unified type of auxiliary accounting document confirming the presence of inventory property in the warehouse at the time of the inspection. INV-2 also takes into account the intermediate results of the inventory. The shortcut is used in the following cases:

• If the inventory takes more than a day, then the property already accounted for is indicated by completing this form.
• With a large number of audited objects for their more thorough accounting.
• In some cases, the label serves to mark the storage location of the company's raw materials or products.

Regulatory rationale

Requirements for the content and form of all primary accounting documents, which include INV-12, are enshrined in:

• The Accounting Law (No. 402), which outlines the requirements for the content of this document.
• Resolution of the State Statistics Service (No. 88) - with the approved form of the label.

Content

The inventory label must contain comprehensive information not only about the item to which it is assigned, but also about the location of its storage. Therefore it contains the following data:

• Name and all details of the audited organization.
• The name of the unit to which the property is assigned.
• Number of the order to start inventory.
• Indication of the storage location of the item: the number of this rack, the number of a specific shelf and cell.
• A complete description of the recorded material value: its brand, grade, material profile, dimensional value, part drawing number.
• Unit of measurement of an object.
• Quantities actually available at the storage location.

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Inventory label: general information about the document

The label is used in the process of recounting inventory items. The document is not independent; it is issued as an auxiliary form in the following cases:

• if the range of products being tested is so wide that its exact number cannot be calculated in 1 working day;
• if material assets subject to recalculation are located in several warehouses remote from each other.

Form INV-2 acts as a supplement to form INV-3. The document is drawn up in a single copy, typewritten or by hand. The basis for using data from a document when compiling inventories is the presence of completed required details and affixed signatures, and the absence of empty columns. Simultaneous registration with INV-3 is not allowed.

The completed label form must remain in storage in the warehouse where the values ​​recalculated and reflected in the document are located. A separate form is filled out for each inspected premises. At the end of inventory activities, members of the commission transfer information from all labels to the inventory.

Inventory label. Unified form N INV-2 (filling sample)

Inventory label (filling sample)

Unified form N INV-2

Approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88
———— ¦ Code ¦ +———-+ OKUD Form ¦ 0317003 ¦ Origami LLC +———-+ ——————————— ————— according to OKPO ¦ 32198745 ¦ organization +———-+ Trading floor ¦ ¦ ——————————————————— ¦ ¦ structural division +———-+ Type of activity ¦ 52.47 ¦ ——-+———-+ Grounds for carrying out order, -resolution,- ¦number ¦ 10 ¦ inventory: -order- ¦ ¦ ¦ ————————-+——+— ——-+ cross out unnecessary ¦date ¦11/22/2010¦ ——-+———-+ Inventory start date ¦11/25/2010¦ +———-+ Inventory end date ¦11/30/2010¦ ———— —— —————— ¦ Number ¦ Date ¦ “of the document” of preparation¦ +———+————+ ¦ 4 ¦ 11/29/2010¦ INVENTORY LABEL ———-+———— —————— ———————————————————- Place of storage of material assets —————————————————————————- Rack number ¦ Shelf number ¦ Cell number —————————-+——————-+————————— P-2 ¦ 5 (Po-Pr) ¦ — —— ———————-+——————-+————————— Name of material assets “Code (nomenclature number)” —————————————— ——+—————————+ Books by foreign authors for children ¦ Kn-ZDp-113 ¦ ———————————————-T-+—————— ——— Brand ¦ Grade ¦ Profile ¦ Size ¦ Drawing number —————————+——-+———-+———-+—————— — ¦ — ¦ — ¦ — ¦ — —————————+——-+———-+———-+—————— Unit of measurement ¦ Quantity in stock —————————+ ———————————————— name ¦ code in ¦ numbers¦ in words ¦ OKEY ¦ ¦ ——————-+——-+——-+—————— ———————- Beatrix Potter ¦ pcs. ¦ 796 ¦ Twenty-two = “Peter Rabbit and ¦ ¦ ¦ his friends”; ISBN¦ ¦ ¦ 978-5-353-03881-8,¦ ¦ ¦ 0-7232-5804-X, ¦ ¦ ¦ 84 x 108/16, 48 pp.¦ ¦ ¦ ——————-+—— -+——-+—————————————- Beatrix Potter ¦ pcs. ¦ 796 ¦ Fifteen= “Little Tressy the Squirrel¦ ¦ ¦ and his friends”; ¦ ¦ ¦ ISBN ¦ ¦ ¦ 978-5-353-03883-2,¦ ¦ ¦ 0-7232-5804-X, ¦ ¦ ¦ 84 x 108/16, 48 pp.¦ ¦ ¦ ——————- +——-+——-+—————————————— Commodity expert Biryukova K.S. Member of the commission —————- __________ ———————— position signature transcript of signature Seller E.L. Ostrovityanova Responsible for ————— _______ ————————— storage position signature transcript of signature Reverse side of form N INV-2 29 Material assets actually in stock at “—” Thirty-seven pcs. (total as of November 2010 shelf) ———— —- g. in quantity ————— in responsible words Seller Ostrovityanova E.L. storage accepted ————— _______ ————————— position signature signature transcript

INV-2: sample filling

The header of the document contains the following information:

• the name of the enterprise is given;
• indicates the department or warehouse where the inventory of goods and materials was carried out;
• OKPO and type of activity codes are entered;
• information about the order that is the basis for carrying out inventory activities;
• inventory period (written out from the order);
• number and date of issue of the label.

To correctly fill out INV-2, the form must contain information about the storage locations of inventory items, names of valuables, their units of measurement and nomenclature codes, and the number of units in stock. The storage location means not only the warehouse number, but more detailed information - the numbers of racks, shelves, cells in safes or cabinets, compartments. Converted values ​​are indicated by location by actual location.

When specifying the name of the product, the brand and grade of the object are specified. It is allowed to provide information about the size of property assets. The item code must correspond to the warehouse numbering. Units of measurement are given in the form of text designation and OKEI code. The amount of valuables in the warehouse is reflected in numerical format and in words.

INV-2 is signed by the financially responsible person and a representative of the inventory commission. On the reverse side, the signature of the official of the enterprise who accepted for storage the property that has undergone the inventory procedure must be affixed. This signature indicates the employee’s consent to accept the values ​​and confirms that the property objects in the warehouse are in the quantity indicated on the label. The completed form does not need to be submitted to the accounting department.

What is an inventory label form INV-2: unified form, sample filling, form

Taking an inventory of company property stored in warehouses is a labor-intensive and time-consuming process. And to facilitate this procedure, the use of inventory labels is practiced.

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What is an inventory label

An inventory label, otherwise called the INV-2 form, is a unified type of auxiliary accounting document confirming the presence of inventory property in the warehouse at the time of the inspection. INV-2 also takes into account the intermediate results of the inventory. The shortcut is used in the following cases:

• If the inventory takes more than a day, then the property already accounted for is indicated by completing this form.
• With a large number of audited objects for their more thorough accounting.
• In some cases, the label serves to mark the storage location of the company's raw materials or products.

Regulatory rationale

Requirements for the form of all primary accounting documents, which include INV-12, are enshrined in:

• The Accounting Law (No. 402), which outlines the requirements of this document.
• Resolution of the State Statistics Service (No. 88) - with the approved form of the label.

The inventory label must contain comprehensive information not only about the item to which it is assigned, but also about the location of its storage. Therefore it contains the following data:

• Name and all details of the audited organization.
• The name of the unit to which the property is assigned.
• Number of the order to start inventory.
• Indication of the storage location of the item: the number of this rack, the number of a specific shelf and cell.
• A complete description of the recorded material value: its brand, grade, material profile, dimensional value, part drawing number.
• Unit of measurement of an object.
• Quantities actually available at the storage location.

How to fill out INV-2

The basis for the composition of the inventory commission to begin carrying out its task is the order of the first manager to conduct an inspection. It defines:

• Composition of the commission.
• The range of her responsibilities.

And it serves as the basis for the preparation of accounting documents, a type of which includes the INV-2 form. It is drawn up by one of the commission members after identifying the presence of the property being inspected and recalculating it.

Instructions

When filling out the inventory label, you should adhere to the following rules:

• Form INV-2 is a recommended, not a mandatory document. Therefore, the label may look slightly different.
• If necessary, a sample INV-2 form can be downloaded without any problems.
• The form can be filled out manually or by machine.
• After checking the availability of audited items in the warehouse and counting them, the responsible member of the commission fills out the INV-2 label.
• The document is drawn up in the singular.
• It is signed by all participants of this commission and the person responsible for the safety of the inventory property.
• The finalized label must be located at the storage location of counted and recorded goods or material assets.
• The property recorded in the INV-2 form is temporarily given for safekeeping in the same warehouse, which must be recorded on the back of the form and certified by the signature of the person responsible for its safety.
• Correction of the document is allowed. You can cross out erroneous information and enter the correct one, confirming this fact with the signature of the label maker.
• Completed INV-2 forms are the basis for the subsequent preparation of INV-3 form.

Sample

A sample INV-2 label form looks like this:

• The top line is the name of the organization, its coding (OKUD, OKPO) and type of activity.
• Below is the number or name of the structural unit.
• The next line contains the basis for the inventory (order or instruction), its date, and number.
• Also on the right side of the top of the sheet there should be dates: the beginning and end of the inventory.
• In the center of the sheet, to the right of its name is the number and date of compilation.

This field contains a line describing the storage location of the property with numbers:

The following is a sequential description of the recorded material assets (filled in as necessary):

• Code or number.
• Actual brand.
• Grade.
• Profile type.
• Product unit size.
• Its drawing number.
• Unit of measurement.
• Quantity in words and numbers.

At the bottom of the signature:

• Members of the commission.
• Responsible storekeeper.

There is a downside to the inventory tag. It should contain information about the transfer of items for safekeeping, including:

• The date on which the MC was recalculated.
• Their number.
• Position, signature and surname of the person who accepted the property.

The form can be downloaded for free in Word format.

Sample INV-2

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