Inventory results record sheet (form and sample)
To summarize the results of inventories that were carried out in the reporting year, the INV-26 form was developed. Below you will find a sample of filling out INV-26, and you can also download the form for this statement.
INV-26: form and content
When conducting inventories, various forms of inventories, acts and statements are used to draw up the results. Each form has its own purpose and reflects the results of inspections in relation to different types of property and liabilities.
For example:
- INV-1 reflects data on the presence of OS;
- INV-1a - information about intangible assets;
- INV-3 contains data on inventory items;
- INV-4 - information about goods and materials shipped;
- INV-5 - information about inventory items that have been accepted for responsible storage;
- INV-16 - information about securities and BSO.
When discrepancies are established between the actual availability, condition of property and accounting data, comparison statements (INV-18 and INV-19) are drawn up, recording the presence of a shortage or surplus. The INV-18 statement reflects the results of the inventory of fixed assets and intangible assets. The INV-19 statement is intended to reflect data relating to inventory items.
Information about surpluses and shortages is also entered into the record of results identified by the inventory (INV-26), which reflects the results of the inventory carried out for the corresponding reporting period.
A new sample of this form was approved on March 27, 2000 by Resolution of the State Statistics Committee No. 26. Just like other unified forms, from 01/01/2013 this form is not mandatory for use. Business entities have the right to develop, approve and apply their own forms containing all the mandatory details provided for by the accounting law. The list of these details is given in Article 9 of this law and includes the name and date of the document, the name of the business entity, the fact of economic life and its size, full name, position and signatures of the responsible persons.
If the form approved by Goskomstat suits you, then you can download the INV-26 form.
Blank form INV-26
The Goskomstat form contains sections with information:
- about accounting accounts (name and number in accordance with the Chart of Accounts);
- about surpluses and shortages (indicate the amount in rubles);
- about damaged property (indicate the amount in rubles);
- on write-off, re-grading and attribution of losses to responsible persons (indicate the amount in rubles).
Information is reflected both in relation to each individual accounting account (fixed assets, inventory items, intangible assets, financial statements, etc.), as well as the total amounts of identified shortages or surpluses, write-offs, re-grading, etc.
The statement also indicates the name of the organization and the OKPO code. If inventories relate to a specific structural unit, then its name is indicated in the form.
The prepared statement is signed by the organization's officials (manager and chief accountant), as well as the chairman of the inventory commission. The statement is drawn up in 2 copies, one of which is transferred to the accounting department for reporting.
Sample of filling out form INV-26
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Account name |
Account number |
Results identified by inventory. Amount, rub. cop. |
Damage to property was established, amount, rub. cop. |
Of the total amount of shortages and losses from property damage, rub. cop. |
|||||
|
Passed according to re-grading |
Written off within the limits of natural loss |
Attributed to the culprits |
Written off in excess of natural loss norms |
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shortage |
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Supervisor_________________________________________________________________________________
Chief Accountant____________________________________________________________________________
position signature transcript of signature
Chairman
inventory
commissions __________________________________________________________________________
position signature transcript of signature
Print with reverse. Signatures should be printed on the back.
The shortage of property within the limits of natural loss norms is attributed to production or distribution costs (expenses), and the shortage in excess of the norms is at the expense of the guilty persons. If the perpetrators are not identified or the court refuses to recover damages from them, then losses from the shortage of property and its damage are written off to the financial results of the organization (clause “b”, clause 3 of Article 12 of Law No. 129-FZ, clause “b” clause 28 of the Accounting Regulations).
In accounting, the amounts identified at the enterprise for shortages and thefts of material assets and funds, as well as losses from damage to assets, are reflected in account 94 “Shortages and losses from damage to assets.” Moreover, shortfalls are reflected in account 94, regardless of whether they are subject to write-off as production (handling) costs or attributed to the guilty parties.
At the same time, it must be borne in mind that account 94 does not reflect: losses from natural disasters (destruction and damage to inventories, finished products and other material assets, losses from production stoppages, etc.), including costs associated with the prevention or disaster relief; uncompensated losses as a result of fires, accidents, and other emergencies caused by extreme conditions. These losses are charged to account 99 “Profits and losses” as losses of the reporting year and are taken into account when determining taxable profit (clause 2 of article 265, part 11 of the Tax Code of the Russian Federation).
In the event that the decision of the investigative or judicial authorities confirms that the perpetrators do not have any shortages, they are written off to account 91 “Other income and expenses.”
If, as a result of the inventory, a shortage is discovered, the perpetrators of which have not been identified and the enterprise does not take measures to search for the perpetrators or consider the case in court, then such a shortage must be written off from the funds remaining at the disposal of the enterprise after paying taxes.
In cases of detection of surpluses and shortages as a result of re-grading, the enterprise may allow mutual offset of such values if they are found during the same audited period from the same audited person for material assets of the same name. If, during offset, the value of the missing assets is higher than the value of the assets found in excess, this difference is attributed to the guilty persons.
VAT amounts related to property written off as a result of a shortage are reflected in accounting in accordance with paragraph 13 of Letter No. 96 of the Ministry of Finance of Russia dated November 12, 1996 “On the procedure for reflecting in accounting certain transactions related to value added tax and excise taxes.”
If a shortage of material resources is discovered before they are paid to suppliers, then the amount of VAT attributable to these values must be written off as a debit to account 94. In this case, an entry is made in the accounting records: Debit 94 Credit 19.
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Primary document |
Corresponding accounts |
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|
The shortage of goods is reflected within the limits of natural loss norms | |||
|
Comparison sheet of inventory inventory results |
The fact of losses in excess of the norms of natural loss has been established | ||
|
Accounting certificate-calculation |
The amount of VAT on missing values has been written off | ||
|
Claim letter |
A claim has been made to a legal entity for the amount of losses at the purchase price (including VAT) | ||
|
Bank statement |
Received funds from a legal entity for a claim | ||
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The court's decision |
reversal If the court refuses to satisfy the claim | ||
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Accounting information |
Amounts of claims not recognized by the court are written off as losses | ||
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By order of the administration, the employee, with whom an agreement on full financial responsibility has been concluded, compensates for the shortage identified as a result of the inventory |
|||
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Comparison sheet of inventory inventory results |
The shortage of goods identified as a result of inventory is reflected | ||
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Accounting certificate-calculation |
reversal The trade margin on missing goods is reflected | ||
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Accounting certificate-calculation |
The amount of VAT on missing goods has been restored | ||
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Invoice, accounting certificate-calculation |
The restored amount of VAT on missing goods is charged to the shortage account | ||
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Accounting certificate-calculation |
The write-off of the shortage is reflected at the expense of the guilty party | ||
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Administration order, accounting certificate-calculation |
The difference between the sale and purchase price of the goods is written off at the expense of the guilty party | ||
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Receipt cash order |
The employee contributed funds to reimburse the debt for the identified shortage | ||
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Accounting information |
The difference between the selling and purchasing prices of the missing goods is written off as income | ||
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Comparison sheet of inventory inventory results |
Amounts of shortfalls in the absence of specific culprits, as well as amounts the collection of which was refused by the court, are recognized as other expenses of the organization | ||
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Act on damage, damage, scrap of goods and materials, Act on write-off of goods |
The loss of goods in excess of the norms of natural loss at the expense of the guilty party is reflected | ||
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Comparison sheet of inventory inventory results |
Excess goods identified as a result of inventory were capitalized | ||
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Comparison sheet of inventory inventory results |
Non-compensable losses due to emergency circumstances have been written off (destruction and damage to goods as a result of natural disasters, etc.) | ||
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This form is used to formalize inventories and control checks of the correctness of the inventory. The statement reflects deviations of the inventory results from the initial values. The preparation of such a document can be caused by either a scheduled or an extraordinary inspection procedure. It is the last document that, as it were, sums up the inventory activities at the enterprise.
The unified form No. INV-26 was approved by Decree of the State Statistics Committee of Russia dated March 27, 2000 No. 26.
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How to correctly fill out form INV-26
This form is compiled based on the results of the work of a specially created commission. For this purpose, an internal order is issued signed by the General Director. The commission consists of at least three people. These can be employees of the organization or hired employees called specifically to carry out the work. The composition of the commission is approved by the head of the organization and signed. Before starting the inventory procedure and filling out the results recording form, the chairman of the commission must be elected from among its participants. All members and the chairman must be listed by name on the inventory form.
The statement is drawn up in two copies. One of them should be in the warehouse of the head of the department, the other remains in the accounting department for subsequent assessment of the results and preparation of a report for the required period (most often an annual statement is prepared). This document evaluates the results of ongoing inventories. The document is affixed with the organization's seal.
All identified deviations are entered into the form (in the tabular part). Filling out occurs strictly with the specified items and the name of the column. In case of a large number of deviations, a tabular application is used. In this case, each sheet must be stamped and painted. The document must be sealed.
A fairly common mistake when filling out the form is that organizations often use an old form. It must be remembered that after January 1, 2001, significant changes were made to the form. Therefore, before filling it out, you must make sure that you are using the established form.
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A matching statement is a document on the basis of which the head of an organization can obtain information about how correctly and timely the accountant reflects in the accounting operations the accounting, movement and disposal of the organization’s property. Article 11 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” requires all organizations to conduct an inventory of their assets and liabilities. The inventory results are subject to documentation. The matching statement will be discussed in our article.
Comparison statements of the results of inventory of fixed assets (form No. INV-19) and inventory items (inventory assets) according to form No. INV-18 are primary accounting documents, the unified forms of which are approved Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88
You will also find a sample of filling out the matching statement and the matching statement form using forms No. INV-18 and INV-19 in this article.
When are matching statements compiled?
The inventory results sheet in forms No. INV-18 and No. INV-19 are used to reflect the results of the inventory of fixed assets, intangible assets, inventory, finished products and other material assets for which deviations from accounting data have been identified. If, based on the results of the inspection, surpluses or shortages of the organization’s property are established, then in this case, either a matching statement is drawn up in form No. INV-18, if the inventory was carried out in relation to fixed assets, or in form No. INV-19, if an inventory of inventory items was carried out .
But matching statements are drawn up not only based on the results of a planned inventory. If evidence of property damage is detected, the organization is also obliged to conduct an inventory of the property. For unusable and damaged property identified during such an unscheduled inspection, appropriate acts are drawn up, for example, an Act on damage, damage, or scrap of inventory items in the TORG-15 form or an Act on the write-off of goods in the TORG-16 form, approved Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132.
Based on their purpose, comparison sheets in form No. INV-18 and No. INV-19 are formed on the basis of other documents that accompany the inventory: first, the head of the organization signs an order (resolution, instruction) to conduct an inventory, then the commission directly checks the name, quantity fixed assets and inventories, and also determines the qualitative condition of these objects. The commission enters the received data into statements: for fixed assets an inventory is drawn up in form No. INV-1, for inventory items - an inventory is made in form No. INV-3 or an Act in form INV-4, if an inventory of shipped inventory items was carried out.
Only after the above inventories and acts have been compiled, the data reflected in them is verified with accounting data. And if it turns out that some property is not reflected in the accounting records, or, on the contrary, “extra” property is reflected, then this fact is recorded in the matching statements in form No. INV-18 and (or) No. INV-19. Consequently, if, based on the results of the audit, no discrepancies are identified between the actual availability of the organization’s inventory assets and the data reflected in the accounting records, then matching statements are not compiled.
What is reflected in the matching statements
Only those items of property for which deviations have been identified are entered into the comparison statements using forms No. INV-18 and No. INV-19. If an organization identifies discrepancies regarding property that does not belong to it (for example, leased property; property received for processing), then data on the results of the audit for such property are reflected in separate matching statements.
The amounts of surplus and shortage of inventory items in the matching statements are indicated in accordance with their assessment in accounting. At the same time, if the shortage of inventory items is determined taking into account the norms of natural loss, then in this case, a calculation of losses within the specified norms must be attached to the comparison sheet. The amounts of the final shortage, taking into account the calculation of losses, are reflected in columns 27-32 of the INV-19 matching sheet. The loss of inventory within the established norms is determined after offsetting the shortages with surpluses based on re-grading.
When filling out the comparison sheet to reflect the results of the inventory of intangible assets (Form N INV-18), columns 3, 8, 10 are not filled in.
Comparison statements are drawn up in 2 copies and signed by the accountant and the financially responsible person, who by his signature confirms that he agrees with the results. One copy remains in the accounting department, the second is transferred to the financially responsible person. The records must be kept for at least five years.
It very often happens that during the inventory, misgrading is revealed - a simultaneous shortage and surplus of similar material assets. In this case, the shortage can be covered by surpluses. This operation is reflected in the matching statement as an offset. To do this, the financially responsible person must provide an explanation to the inventory commission about the mis-grading.
If the surpluses and shortages arose due to the accountant’s errors, then the difference between the accounting data and the inventory results is reflected in the corresponding columns 12 to 17 of the column “Adjusted by clarifying the accounting entries” of the INV-19 matching sheet.
When reflecting shortages and surpluses identified during the audit, accounting should be guided by the norms of the Accounting Regulations, approved by Order of the Ministry of Finance of Russia dated June 28, 2010 N 63n.
Sample comparison sheet of fixed assets inventory results
A comparative statement of the results of the inventory of fixed assets, intangible assets based on the results of the inventory of intangible assets and fixed assets leased by the organization.
Sample comparison sheet of inventory inventory results
During the inventory, the following was established (page 2 of the INV-19 form):
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