Form INV-6. Act of inventory of inventory items (in transit)

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ACT OF INVENTORY OF MATERIALS AND GOODS IN TRANSIT FORM NO. INV-6 Form No. Inv-6 __________________________ Approved by Resolution (enterprise, organization) of the USSR State Statistics Committee 12/28/89 No. 241 OKUD code ——————+ -+++++++++++++++++¦ +——————————¦ ¦Number ¦Date ¦ ¦ ¦document ¦compilation¦ ¦ +———+————+——-¦ ¦ ¦ ¦ ¦ +——————————+ ACT OF INVENTORY OF MATERIALS AND GOODS IN TRANSIT Based on the order (instruction) from "___"___________20___ an inventory of materials and goods in transit was carried out as of “___”___________20___. During the inventory, the following was established: +———————————————————————————————————————————+ ¦No.¦Name of commodity-¦ ¦ Unit ¦ ¦ ¦ ¦ ¦ Number ¦Measures taken for ¦ ¦p/p¦ material ¦Account¦ measurements ¦Quantity- ¦Cost-¦ Date ¦Name¦ ¦search for valuables,¦ ¦ ¦ valuables ¦ +————¦quality¦capacity of¦shipment¦supplier +——————————¦not arrived at ¦ ¦ ¦ ¦ ¦code¦of the ¦ ¦ ¦ ¦ ¦of freight car ¦deadline ¦ ¦ ¦ ¦ ¦ ¦new¦ ¦ ¦ ¦ ¦or settlement-payment-¦ (barges)¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ of the ¦ ¦ ¦ +—+———————+— -+—+——-+——+——+———+————+———————-+——-+——————¦ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ 11 ¦ 12 ¦ +—+———————+—-+—+——-+——+——+———+—— ——+———————-+——-+——————¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+———————+—-+ —+——-+——+——+———+————+———————-+——-+——————¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+———————+—-+—+——-+——+——+———+————+———————-+—— -+——————¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+———————+—-+—+——-+——+——+—— —+————+——————-+——-+——————¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——————————————+——+——+—————— ——————————————————+ Total ¦ ¦ ¦ +————+ 2nd and 3rd pages of form No. inv-6 +———————————————————————————————————————————+ ¦No .¦Name of commodity-¦ ¦ Unit ¦ ¦ ¦ ¦ ¦ Number ¦Measures taken for ¦ ¦p/p¦ material ¦Account¦ measurements ¦Quantity- ¦Cost-¦ Date ¦Name¦ ¦search for valuables,¦ ¦ ¦ valuables ¦ + ————¦quality¦shipment¦capacity¦supplier +——————————¦not arrived in ¦ ¦ ¦ ¦ ¦code¦of the ¦ ¦ ¦ ¦ ¦of freight car ¦deadline ¦ ¦ ¦ ¦ ¦ ¦new¦ ¦ ¦ ¦ ¦or settlement-payment-¦ (barges)¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ of the document ¦ ¦ ¦ +—+———————+—-+ —+——-+——+——+———+————+———————-+——-+——————¦ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ 11 ¦ 12 ¦ +—+———————+—-+—+——-+——+——+———+———— +———————-+——-+——————¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+———————+—-+—+ ——-+——+——+———+————+———————-+——-+——————¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+——————+—-+—+——-+——+——+———+————+———————-+——-+ ——————¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+———————+—-+—+——-+——+——+———+ ————+———————-+——-+——————¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ———— ——————————-+——+——+————————————————————————+ Total ¦ ¦ ¦ +—— ——+ 4th page of form no. inv-6 +—————————————————————————————————————————————— ———-+ ¦No.¦ Name of product- ¦ ¦ Unit ¦ ¦ ¦ ¦ ¦ Number ¦ ¦ Measures taken for ¦ ¦ p/p¦ material ¦ Account ¦ measurements ¦ Quantity ¦ Cost- ¦ Date ¦ Name ¦ ¦ ¦ search for valuables,¦ ¦ ¦ valuables ¦ +—————¦ quality ¦ ability ¦ shipment ¦ supplier +————————¦ ¦ not arrived at ¦ ¦ ¦ ¦ ¦ code ¦ least- ¦ ¦ ¦ ¦ ¦ commodity transport ¦ wagon ¦ term ¦ ¦ ¦ ¦ ¦ ¦ new ¦ ¦ ¦ ¦ ¦ or settlement and payment ¦ (barges) ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ th document ¦ ¦ ¦ +—+—— ——————+——+——+———+———+——-+———-+—————+————————+———+— —————-¦ ¦1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ 11 ¦ 12 ¦ +—+————————+——+——+ ———+———+——-+———-+—————+————————+———+——————-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+————————+——+——+———+———+——-+———-+—————+—— ——————+———+——————-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +—+————————+——+——+ ———+———+——-+———-+—————+————————+———+——————-¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————————————————+——— +——-+———————————————————————————+ Total ¦ ¦ ¦ Total ¦ ¦ ¦ +—————-+ Total according to the act, rub. ____________________________________________ (in words) Chairman of the commission ___________ ___________ _____________________ (position) (signature) (acting, last name) Members of the commission: ___________ ___________ _____________________ (position) (signature) (acting, last name) ___________ ___________ _____________________ (position ) (signature) (acting, last name) ___________ ___________ _____________________ (position) (signature) (acting, last name) The data and calculations specified in this act were checked by ____________________ ___________________ (position) (signature) “___” _____________20___ NOTES: ———- Materials in transit are those industrial stocks for which payment documents from suppliers have been received, but they themselves have not arrived at the enterprise warehouse. The act of inventory of materials and goods in transit is used to identify the quantity and cost of materials and goods that are in transit at the time of inventory. The act is drawn up in one copy by the inventory commission on the basis of documents confirming the presence of materials and goods in transit, signed and transferred to the accounting department.

Download the document “Form No. inv-6 act of inventory of materials and goods in transit”

Filling out the document

Form

Organizations have the right to develop the form of the document that will be used to check goods being transported independently.
But you can use a ready-made Inventory Report of an existing unified form No. INV-6. The document was approved by the State Statistics Committee of Russia in Resolution No. 88 of August 18, 1998 “On approval of forms for recording cash transactions and inventory results.” Most enterprises and firms use special computer programs for accounting, so filling out this kind of document for inventory of goods and materials that are in the process of transportation occurs automatically. But you can draw up an Act in form No. INV-6 and with your own hand.

The document in form No. INV-6 is filled out as follows:

on the main page at the very beginning the details of the company or organization conducting the inspection are indicated;
at the top of the Act, the basis on which the inventory was started is written down (order of the manager, order of the chief accountant);
in the upper right corner of the document indicate the start and end date of the inspection;
the tabular part of the Act is filled out on the basis of an agreement, invoice, payment order or invoices;
a separate position is opened for each type of inventory;
the document contains the name of the goods or materials, item number, unit of measurement, date of shipment, name of the supplier, name of the accompanying document and date of its issue, quantity, cost in rubles;
the Act includes accounting data (quantity of goods or materials, amount in rubles);
if goods or materials have already been paid for, then this fact must be reflected in the notes, indicating the date and document number;
At the end of the document, the results are summed up and all the data are summarized;
The act is signed by the chairman and all members of the commission.

How is the inspection carried out and who fills out the report?

First of all, the head of the organization creates an order to conduct a scheduled or extraordinary inspection of inventory items, in which the names of the members of the inventory commission are entered. The chairman of this commission must be appointed. The head of the company or enterprise, in his order, indicates the reasons for the inspection that has not yet arrived at the organization of goods and materials, and sets the start and end date for its implementation.

The order must be registered in the Order Log and, as a rule, it is issued a week before the start of the inspection itself. The preparatory work for conducting a control inventory consists of obtaining from materially responsible persons all the documents necessary for the work, which confirm the very fact of the movement of goods and materials.

It is not allowed to draw up an inventory report from the words of material officials.

Then, all members of the commission conduct an internal audit of materials or goods that are being transported, based on the primary documents available in the organization. Based on the results of this inspection, a Report is drawn up in form No. INV-6. All data about the goods and the supplier is entered into it.

The fully completed document is signed by the chairman and all members of the commission, and the Act itself is drawn up in 2 copies. The chairman of the commission can be the director of the organization or the chief accountant; the document should also indicate the positions of all members of the elected commission. It must be remembered that due to the lack of materials or goods themselves, this document is created only on the basis of a contract and invoices, which confirm that goods and materials are in the process of transportation. One copy of the Act is sent to the accounting department, the other remains with the members of the commission.

In accounting, for goods or materials that have not yet arrived at the warehouse and have not yet been credited to the balance sheet, a special off-balance sheet account 012 “Goods receivable” is created. Inventory on such an account is carried out on the basis of quantitative and cost indicators. Moreover, the data reflected in accounting and the data available in the documentation are compared.

INV-6 is available here for free in Word and Excel format.

Sample of filling out INV-6

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Form INV-6

INV-6 is a unified form used for inventory of inventory items at the transportation stage, approved by Resolution of the State Statistics Committee No. dated 08/18/1998. Although since 2013 it has ceased to be mandatory to reflect the results of an inspection of this category of property (companies are given the right to develop their own forms), this form is still actively used in the economic life of enterprises.

Recall that inventory items become the property of the company when ownership of them passes from the seller to the buyer, and at that moment their value must be reflected in the accounting records, even if they are still in transit. The moment of transfer of ownership is determined in the concluded agreement. It is the values that have not yet arrived at the company’s warehouses, but the ownership of which has already transferred to the enterprise and is reflected in the company’s accounting documentation, that are considered goods in transit and they must be reflected in the INV-6 act.

Since a feature of the inventory of goods and materials that have not arrived at the warehouse at the time of inspection is the impossibility of visually determining their presence, the attention of the inspectors is directed to how justified the accounting data about such valuables is. Therefore, they take an inventory of information from the documents that became the basis for accepting for accounting non-received assets - contracts, invoices, shipping and other documents certifying the fact of transportation of goods and materials.

At the preparatory stage for the inventory, the commission must make sure that these valuables have not yet actually arrived at the warehouse. Neglecting this detail can be costly for your business. Received assets can be included in the inventory list of goods and materials and in the INV-6 act, i.e. their value may double, which will entail subsequent corrections and explanations.

How to fill out the INV-5 form correctly

This form is filled out in two copies so that one document remains in the hands of the financially responsible person, and the second is transferred to the accounting department for storage. Before you start filling out the INV-5 form, a receipt is taken from each person who is responsible for the safety of things. This is one of the main components of the form to be filled out, included in the header part of the inventory list. Today, filling out the INV-5 form is entirely left to the responsible persons of the inventory commission, who check all items for counting before recording them in the inventory.

The Class365 materials warehouse accounting program will help simplify this process. The form contains only four pages, excluding the final part. The second and third pages include the following information:

– Numbering of items handed over for safekeeping; – Recipient (code, name); – Directly the name and assigned code of material assets; - Storage; – Date when the cargo was transferred for safekeeping; – Documents that confirm that certain things and items were transferred for safekeeping. In this column you must indicate the name, number and date of supporting documents; – Also, the unit of measurement, actual availability and data that were established by accounting are indicated in the designated columns.

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Purposes of using the inventory act

The INV-6 form was introduced by Decree of the State Statistics Committee of Russia No. 88 dated August 18, 1998. and is a kind of act that during the audit reflects the actual presence or absence of valuables at the transportation stage. Drawing up a document is advisable in cases where it is necessary to check a group of valuables in transit (long delivery, for example).

INV-6 must be drawn up in two copies, one of which must be transferred to the accounting department, while the second remains in the hands of the inventory commission.

What elements does the INV-6 inventory act form consist of? Mainly, this is the title page and a massive tabular part.

The title page includes the following information:

The name of the company, as well as its structural division, if any;
Inventory act code in accordance with the OKUD classifier;
Company activity code according to the OKPO classifier;
A document that serves as the basis for audit control in an organization. We are talking about an order or instruction from the head of the company indicating the number and date of the document;
The period of the audit of values in the organization (beginning and ending);
Number and date of drawing up the act;

The tabular part requires the reflection of the following information:

Serial number;
A list of valuables at the transportation stage indicating the name, item number, unit of measurement of the asset (including according to the OKEI classifier).
The actual date of shipment of goods and materials from the supplier’s territory;
The name of the counterparty and the type of its activity in accordance with the OKPO code;
Information about inventory items based on available transport documentation and accounting data, namely: name, number and date of document preparation, quantity and amount of inventory items.

At the end of the tabular part of the document, the full cost of the audited inventory items at the transportation stage must be indicated in words.

There is also a space provided to confirm the authenticity of the inspection by the chairman and participants of the inventory commission, reflecting the position held, full name and signature.

At the bottom of the INV-6 act, information about the company employee responsible for checking the data reflected in the document and the calculations made should be indicated.

You can download INV-6 - sample filling - using the link provided:

It is important to note that due to the actual absence of acquired assets on the company’s territory, the act in question does not reflect information about the financially responsible employee

Form INV-11. Act of inventory of future expenses

When inventorying future expenses, the INV-11 form is used. She was approved by the Post. Goskomstat of Russia August 18, 1998 No. 88. The paper is filled out by members of a specially created commission and then sent to the company’s accounting department. We’ll figure out how to correctly enter data into INV-11 in this article.

Briefly about BPO inventory

To keep records of BPO, account 97 is used. It can reflect expenses such as:

construction;
contributions to SRO;
purchase of licensed software;
purchasing licenses or certificates;
for health insurance.

Inventory is a reconciliation of information, debit and credit turnover, on account 97 with what is indicated in the primary documentation. Typically, the procedure is carried out once a year, at the end, before the formation of annual reporting. The purpose of the inventory is to reconcile the data and find out whether there were errors when writing off funds.

First of all, the manager must issue an order to conduct an inventory in the INV-22 form. In it, he must indicate the composition of the commission that will carry out the procedure (usually accountants, clerks, economists, representatives of the organization’s management), and the period for its implementation. During the inventory process, the RBP fill out the report form.

Reference! Deferred expenses are those expenses that the company incurred in previous or current periods, but they must be included in the cost of goods, work or services in subsequent periods.

Is it necessary to use the INV-11 form?

All unified forms have ceased to be mandatory since January 2013. Each enterprise or company has the right to develop its own forms, including the mandatory details required for documents. Your decision to use standardized forms or those generated independently must be consolidated in the organization’s accounting policies. This is done by issuing a special order from the manager.

For your information! Many enterprises continue to use the INV-11 form, since the form contains all the required fields to fill out.

How to accurately fill out an act using form INV-11

name of the organization and structural unit;
OKPO code;
activity code;
date and number of the document on the basis of which the inventory is carried out (to select a document, you must cross out unnecessary names);
the start and end dates of the inventory, they are indicated in the administrative document;
type of operation;
number and date of drawing up the act to be filled out;
inventory end date.

Next comes the tabular part. It is filled out based on data from account 97 and other documents that certify expenses and their write-off.

So, you need to enter the following information into the table:

Number in order.
Cost name.
Cost code, if one was assigned to them.
Total amount of RBP. Filled out based on account 97 data.
The date on which these expenses were incurred. For one-time expenses, write the date when they arose; for periodic expenses, for example, for long-term construction work, write the date when the services were provided or the work was completed.
Repayment term in months.
The estimated amount to be written off, that is, the amount that should be considered written off at the time of the inventory.
The amount written off at the time of inventory.
Remaining expenses at the time of procedure.
How many months have passed since the expenses were incurred?
What amount should be written off to the cost of production for the month.
What amount should be written off to the cost of production from the beginning of the year.
The estimated balance that needs to be paid off in a future period.
What amount should be added?
What amount is subject to recovery?

The last two columns are filled in if discrepancies were identified in points 9 and 13. At the end of the table, the totals are filled in (from the fourth to the last column, excluding the fifth and sixth).

Next, the entered data is confirmed by the signatures of the commission members, and then the financially responsible person. It must make sure that everything is filled out correctly and explain that there are no claims against the commission.

The last person to sign is the accountant, to whom this act is handed over after completion. The specialist checks the entered data.

Unified forms used to document inventory results

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