Unified form INV-17 Inventory report

Help for INV-17 (filling sample)

Update: February 9, 2020
Every domestic enterprise that is a legal entity must conduct an inventory. This check is subject to not only inventory, inventories and assets, but also settlements with buyers and sellers, accounts payable and receivable. When taking inventory of obligations, it is necessary to fill out an act in the prescribed form. The basis for such registration is a certificate for INV-17, a sample for filling which has not been officially developed.

Inventory

According to Article 11 of the Federal Law “On Accounting”, enterprises must identify the correspondence of the actual state of assets and liabilities in comparison with accounting data. Such reconciliation is carried out in cases directly listed in domestic legislative acts. The head of the enterprise has the right to increase the number of inventories.

Clause 1.3 of the Methodological Instructions, put into effect by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49, stipulates that absolutely all property and liabilities of the enterprise are subject to inventory.

Individual entrepreneurs are exempt from the need to conduct the above verification.

It should be emphasized that relationships with creditors and debtors, sellers and buyers are subject to inventory along with the material assets of the enterprise. This rule directly follows from the content of paragraph 3.44 of the Guidelines.

The Ministry of Finance of the Russian Federation has provided for the need to conduct an inventory in relation to the correctness and sufficient validity of the enterprise's receivables and payables.

To properly document the results of such an audit, the Ministry of Finance of the Russian Federation has developed a form of act No. INV-17, which is an appendix to the Methodological Instructions. The State Statistics Committee of the Russian Federation, by its Resolution No. 88 dated August 18, 1998, introduced the form and certificate for the INV-17 act. These documents are currently used for inventory purposes.

When filling out documents related to checking the actual state of assets and liabilities, you should remember that the acts must be signed by all members of the inventory commission. Violation of this rule will result in the invalidity of the results of the activities carried out.

Help for INV-17

The State Statistics Committee of the Russian Federation, in Resolution No. 88 dated August 18, 1998, indicated the use of act No. INV-17 for proper registration of inventory results:

• accounts payable and receivable;
• settlements with buyers and sellers;
• other obligations.

The specified form is filled out in two copies. After they are signed by all members of the commission:

• one of the acts remains with the inspection workers;
• the second form is transferred to the accounting department of the enterprise.

The basis for drawing up the act is a certificate for INV-17, the attachment of which to the form is a necessary condition for the correct registration of the results of the inventory of receivables and payables.

When filling out this certificate, you should indicate:

• name of the enterprise and its structural division;
• details of the act to which it is attached;
• date of debt reconciliation with creditors and debtors;
• Fill out the table according to the column names.

The accuracy of the information is confirmed by the signature of the accountant who compiled the corresponding application.

Correctly filling out this certificate on a computer or by hand (using blue or black ink) is a prerequisite for the proper verification and registration of inventory results. Ignoring this document will inevitably lead to the invalidity of the reconciliation of accounts payable and receivable with the accounting data of the enterprise.

sample of filling out a certificate for form INV-17

The procedure for registering an order to conduct an inventory of receivables and debts

The signed order must be registered in the journal for recording and monitoring orders INV-23, the form of which is approved by Resolution No. 88, or in a similar journal, the form of which is developed by the organization itself. After this, it is handed over to the chairman of the commission against receipt.

Checking the accuracy of the reflection of receivables begins with filling out a certificate attached to the INV-17 form based on accounting data. Inventory of receivables is carried out separately for each debtor and agreement. During its implementation, the following are checked:

• correctness of debt reflection;
• availability of reconciliation reports;
• acts of mutual settlement;
• agreements of innovations, assignment of claims, assignments;
• court decisions;
• correct reflection of settlements with internal debtors, including accountable transactions.

After completing the reconciliation of all calculations, eliminating identified errors and summing up the work done, the order with all inventory acts and statements is transferred to the accounting department of the enterprise.

These documents must be stored for at least 5 years, starting from the year following the year of the inventory (Clause 1, Article 29 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ).

Purpose of the INV-17 form

Before preparing financial statements, organizations need to take an inventory of their assets and liabilities. This facilitates not only the correct completion of the balance sheet, but also the timely identification of inconsistencies between accounting data and information available to counterparties.

To learn about what accounting data needs to be inventoried before starting to compile annual reporting, read the material “How to conduct an inventory before annual reporting.”

The need for an inventory also arises in the following cases:

• when changing materially responsible persons;
• theft at an enterprise and other unusual situations;
• liquidation of the organization.

The unified form INV-17 is used to document the results of the inventory of receivables and payables. It was put into effect by Decree of the State Statistics Committee of Russia “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results” dated August 18, 1998 No. 88. But it is not mandatory for use since 2013. It is possible to use a self-developed form of similar content instead. However, the INV-17 form contains fields for filling in all the information that must be reflected in such a form, and therefore continues to be actively used.

After registration

Most inventory acts are printed in two copies: for the inspection staff (commission) and the accounting department of the enterprise. Form INV-17 with an attachment is no exception. The storage period for documents is 3 years.

Please provide clarification on filling out the certificate for the Inventory Report of settlements with buyers, suppliers and other debtors and creditors (Form No. INV-17), which is the basis for drawing up the Act in Form No. INV-17. Please indicate what exactly should be indicated in each column of the certificate, columns 3-4 and 7-9 are of particular interest. I ask you to especially clarify the moment of filling out this certificate in the case when the limitation period is interrupted by signing a reconciliation act, since after the break the limitation period begins anew, the time elapsed before the break is not counted towards the new period (Article 203 of the Civil Code of the Russian Federation)

The legislation does not specify how to fill out the certificate-attachment to the INV-17 act.

This certificate indicates the details of the counterparties, the amount of debt and the grounds on which it arose, with links to supporting documents.

In particular, column 3 reflects what the debt is accounted for. Here you can write what type of obligation the debt is for - for goods, account, loan, etc.

Column 4 reflects the date from which the debt was recorded. This is important for determining the statute of limitations. For example, the seller shipped the goods on January 13, 2014, and payment under the contract must be made no later than 10 calendar days after shipment, that is, no later than January 23, 2014. In this case, column 4 is entered on January 24, 2014, provided that the statute of limitations has not been interrupted.

If, for example, on February 1, 2014, the parties draw up a reconciliation report, the statute of limitations begins to count again - from February 2. Accordingly, column 4 already contains the date February 2, 2014.

Column 7 reflects the name of the document confirming the debt. These may be: contracts that specify the terms for repayment of obligations by counterparties; invoices; certificates of work performed (services rendered); acts of inventory of receivables at the end of the reporting (tax) period.

Column 8 reflects the date of the document confirming the debt.

If the limitation period is interrupted, for example, in connection with the preparation of a reconciliation act, column 7 reflects the name “reconciliation act” and indicates the date of the act.

The rationale for this position is given below in the materials of the Glavbukh System

1. Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results”

inventory of settlements with customers,

suppliers and other debtors and creditors

(form No. INV-17)

It is used to formalize the results of an inventory of settlements with buyers, suppliers and other debtors and creditors. The act is drawn up in two copies and signed by the responsible persons of the inventory commission based on the identification of balances of amounts listed in the relevant accounts from the documents. One copy of the act is transferred to the accounting department, the second remains with the commission.

For the specified types of debt, a certificate must be attached to the settlement inventory report (appendix to form No. INV-17), which is the basis for drawing up an Act in form No. INV-17. The certificate is compiled in the context of synthetic accounting accounts.”

The organization must promptly write off bad debts in accounting and recognize them in tax accounting.

Cases of accounts receivable

After the break, the limitation period begins again. At the same time, do not count the time that elapsed before the break into the new limitation period (Article 203 of the Civil Code of the Russian Federation).* However, there is a limitation: the limitation period cannot exceed 10 years from the date of violation of the right, even if the period was interrupted. The exception is cases established on countering terrorism. This is stated in paragraph 2

An example of determining the limitation period. The limitation period was interrupted*

On January 13, Torgovaya LLC shipped goods to Alfa CJSC. According to the contract, payment must be made no later than 10 calendar days after shipment, that is, no later than January 23. However, payment was not received from Alpha on time.

On January 25, Hermes sent a letter of claim to Alpha. On February 1, the parties drew up a reconciliation report. This means that Alpha has admitted its debt. In this case, the limitation period begins to count again - from February 2.

Documenting

The fact of the occurrence of receivables must be documented (Part 1, Article 9 of the Law of December 6, 2011 No. 402-FZ).

Determine the amount of overdue accounts receivable based on the results of the inventory and reflect it in the act, for example, according to form No. INV-17. Carry out the inventory by order of the manager (form INV-22).

To write off accounts receivable, the manager must issue an appropriate order. The basis for this will be an inventory act and an accounting certificate.

Attach documents confirming its occurrence to the accounts receivable inventory report, for example:*

• agreements that specify the terms for repayment of obligations by counterparties;
• invoices;
• certificates of work performed (services rendered);
• acts of inventory of receivables at the end of the reporting (tax) period.

This procedure follows from letters of the Ministry of Finance of Russia dated April 8, 2013 No. 03-03-06/1/11347 and the Federal Tax Service of Russia for Moscow dated April 13, 2011 No. 16-15/035618.1.

Sergey Razgulin,

Accounts payable arises if an organization:

• did not settle accounts with the counterparty (for example, did not pay the supplier for shipped goods, did not pay an employee’s salary, did not transfer taxes (fees, penalties, fines) to the budget, did not repay the debt on a loan (loan), etc.);
• did not ship goods (work, services) to the buyer (customer) against the received advance payment.

Statute of limitations

The general limitation period is three years (Article 196 of the Civil Code of the Russian Federation). However, according to the law, for certain types of requirements the period can be reduced or increased (Article 197 of the Civil Code of the Russian Federation). For example, a transaction can be declared invalid within a year (clause 2 of Article 181 of the Civil Code of the Russian Federation). One of the shareholders can challenge the sale of a share in the common property within three months if his pre-emptive right to purchase has been violated (clause 3 of Article 250 of the Civil Code of the Russian Federation). The duration of the limitation period is determined in the following order:

• for obligations for which the fulfillment period is determined - at the end of the obligation fulfillment period;
• for obligations for which the fulfillment period is not defined or is determined by the moment of demand - from the day the creditor submits a demand for fulfillment of the obligation. If the creditor has given the debtor some time to fulfill the demand - after the end of the last day of the obligation to fulfill the obligation.

This is stated in paragraph 2 of Article 200 of the Civil Code of the Russian Federation.

The limitation period may be interrupted. The basis for interrupting the limitation period is the actions of a person indicating the recognition of a debt. After a break, the limitation period begins anew; the time elapsed before the break is not counted in the new period. However, there is a limitation: the limitation period cannot exceed 10 years from the date of violation of the right, even if the period was interrupted. The exception is the cases established by the Law of March 6, 2006 No. 35-FZ on countering terrorism.

This procedure follows from the provisions of Article 203 and paragraph 2 of Article 196 of the Civil Code of the Russian Federation.

Debt inventory

Accounts payable must be written off separately for each obligation. Determine the amount of overdue accounts payable based on the inventory results.

Carry out the inventory by order of the manager. You can use the standard form of this order (Form No. INV-22). Or you can develop a template yourself, approving it in the appendix to the accounting policy.

Written justification for writing off a specific obligation is an inventory act (you can use standard form No. INV-17 or a self-developed form) and an accounting certificate. Based on these documents, the manager issues an order to write off accounts payable.

This is stated in paragraph 78 of the Regulations on Accounting and Reporting.

Sergey Razgulin, actual state adviser of the Russian Federation, 3rd class

Form INV-17 is used when conducting a mandatory inventory of settlements with suppliers and counterparties in accordance with the Federal Law “On Accounting”. The inventory commission is responsible for the correct implementation of this procedure.

, which is selected by the general director.

The difficulty is that many people involved in the process do not know what information should be contained in the INV-17. This document must include the following:

:

1. Name of the company of the debtor and/or creditor, as well as contacts of the legal and actual address.
2. Information about when and for what the debt was received, that is, how it was formed.
3. The exact amount of debt to be written off.
4. Documentary proof of availability.

Where to download INV-17

The INV-17 form is available for download on our website.

The inventory report in form INV-17 is accompanied by a certificate (appendix to form INV-17), detailing (by counterparties) the data on existing debt and reflecting information on the availability of documents confirming its amount. In the INV-17 form itself, if there is a significant number of counterparties, consolidated total data on accounting accounts can be entered without breakdown by counterparties. And if there are few counterparties, then INV-17 may also contain their names.

A sample of filling out an act in form INV-17 is available for download on our website.

Inv 17 filling ⛳ 4th and 5th columns

The table provides general data on debts, as well as supporting documents. The basis for reference is primary accounting, which includes documents on accepted work, invoices, reconciliations, and invoices issued. It happens that several accounts serve as the basis.

In this case, all numbers and dates are indicated in columns 8 and 9, despite the fact that the amount for the counterparty remains total. — several payment orders for one debt Please note that the certificate does not define the final figures, since both debit and credit obligations are placed in the form. Amounts are displayed only in INV-17. It is not necessary to put dashes in empty lines.

How is debt inventory carried out?

The beginning of the inventory process is preceded by the presentation of reconciliation reports to counterparties, and these documents serve as the main (although not the only) source of data for conducting a debt inventory. Then management issues an order and appoints an inventory commission. This body, based on documentary checks, must verify the accuracy of the following information:

• settlements with suppliers and customers;
• settlements with regulatory authorities, including the Federal Tax Service, Social Insurance Fund;
• calculations for wages;
• settlements with accountants;
• other calculations of the organization.

The INV-17 form report reflects data confirmed and unconfirmed by counterparties, as well as amounts with an expired statute of limitations.

The purpose of the inventory is to identify possible inconsistencies and confirm the accuracy of accounting information. The latter is one of the most important conditions for the preparation of reliable accounting reports.

About the deadlines established for submitting the main form of accounting to the Federal Tax Service, read the article “When is the balance sheet submitted (deadlines, nuances)?”

For which accounts is an inventory report of settlements drawn up in form inv 17?

Form INV-17 is an “inventory” act used to display information about transactions with suppliers or other persons. A certificate appendix is ​​attached to this document; it is the basis for drawing up the inventory report INV-17. You can use the INV-17 form, certificates and all kinds of applications. This documentation is completed by a special inventory commission.

This commission is implemented on the basis of an order, which is drawn up in the INV-22 form. As a result, 2 copies of the act are filled out. The first form is handed over to the chief accountant, the second remains. During the “inventory” of debts (receivables and payables), it is necessary to carry out a verification analysis of transactions with personnel, funds, suppliers and customers, in general, with all participants.

Subsequent reconciliation of specific accounts is necessary to compare accounting data and to confirm the correctness and completeness of reflection of the resulting debt in accounting. Reconciliation acts are a means of identifying inaccuracies and errors in mutual settlements with counterparties; they do not relate to primary documents.

If any reconciliation report is not received from the counterparty, then the amount of debt is reflected in the corresponding column of the INV-17 act (unconfirmed debts).

In general, the formation of an enterprise's accounting policy should be carried out on the basis of approved primary reporting documents, the inventory policy of the enterprise as a whole and the technology for processing accounting information.

Sample of filling out form inv-17

Important

filling out an act in form INV-17 How a debt inventory is carried out The beginning of the inventory process is preceded by the presentation of reconciliation reports to counterparties, and these documents serve as the main (although not the only) source of data for carrying out a debt inventory. Then management issues an order and appoints an inventory commission. This body, based on documentary checks, must verify the accuracy of the following information:

• settlements with suppliers and customers;
• settlements with regulatory authorities, including the Federal Tax Service, Pension Fund, Social Insurance Fund;
• calculations for wages;
• settlements with accountants;
• other calculations of the organization.

The INV-17 form report reflects data confirmed and unconfirmed by counterparties, as well as amounts with an expired statute of limitations.

Unified form n inv-17

When inventorying other types of property and liabilities, other standard inventory forms are filled out:

• cash - INV-15;
• fixed assets - INV-1;
• Inventory - INV-3.

The act separates data on receivables and payables. Debt amounts are broken down by creditors (debtors) and accounting accounts where this debt is recorded.

In the third column, the total amount of the debt given to creditors or to the debtor is entered; in the fourth and fifth, this amount is divided into that which is agreed upon with the counterparty and confirmed by him, and that which is not confirmed. Amounts of debt for which the statute of limitations has expired should be allocated in a separate column.

Filling out the inventory report of settlements with suppliers and customers is carried out on the basis of a certificate to the INV-17 act; this certificate provides information about the debt in the context of synthetic accounts.

Inventory report of settlements with debtors and creditors inv-17

How to fill out form INV-17 The header of the document is well known from other inventory acts: here you should indicate not only the enterprise, but also its structural unit for which accounting is kept.

Then we select the type of document that became the basis for the inspection (most often, this is an order for an annual inventory or an order for an inventory before the sale of a representative office). Inappropriate types of documents can be crossed out in an electronic document or, using a pen, in a printed document.

There are no strict requirements for the format of filling out the act. You can follow formal instructions and enter in the first column the names of accounts and a brief summary of debtors or creditors, or you can enter types of activities (for example, settlements with contractors).

- if the debt is not confirmed by debtors Please note that the reverse side, which is printed on the same sheet, is the second page of the form.

Blanker.ru

Add to favoritesSend by email The unified form INV-17 is used by business entities when carrying out inventory work at the enterprise.

It helps to analyze the status of settlements with debtors and creditors, and identify inconsistencies with the data of counterparties and other persons with whom interaction is carried out.

Purpose of form INV-17 Where to download INV-17 How debt inventory is carried out Purpose of form INV-17 Before preparing financial statements, organizations need to conduct an inventory of their assets and liabilities.

https://youtu.be/G7INnjpgli0

This facilitates not only the correct completion of the balance sheet, but also the timely identification of inconsistencies between accounting data and information available to counterparties.

Help for inv-17 (filling sample)

The inventory of settlements with debtors and creditors is accompanied by the execution of an act in the standard form INV-17. This act is prepared in two identical copies - for the commission and the accounting department. Data in the INV-17 act is entered by members of the inventory commission appointed by order of the director of the company.

Responsible persons of the commission enter into the INV-17 form information about the balances of accounts reflecting mutual settlements with debtors and creditors (suppliers, buyers and other counterparties).

All members of the commission must sign the completed act form, after which one copy must be submitted to the accounting department, which will check the correctness of the INV-17 form. The completed report form must be kept for five years.

The act of inventory of settlements with suppliers and buyers can be found at the bottom of the article, where we also suggest filling out INV-17.

Inventory of settlements with buyers and suppliers according to form inv-17

Attention

Act of inventory of settlements with buyers, suppliers and other debtors and creditors (Form No. INV-17) - used to formalize the results of the inventory of settlements with buyers, suppliers and other debtors and creditors.

The act is drawn up in two copies and signed by the responsible persons of the inventory commission based on the identification of balances of amounts listed in the relevant accounts from the documents.

One copy of the act is transferred to the accounting department, the second remains with the commission.

For the specified types of debt, a certificate must be attached to the settlement inventory report (appendix to form N INV-17), which is the basis for drawing up an Act in form N INV-17. The certificate is compiled in the context of synthetic accounting accounts. — several payment orders for one debt Please note that the certificate does not define the final figures, since both debit and credit obligations are placed in the form. Amounts are displayed only in INV-17. It is not necessary to put dashes in empty lines. If there are not enough rows in the table, you can increase their number by adding a row to the table. The same applies to the main act.

The basis for drawing up an inventory report of settlements with buyers, suppliers and other debtors and creditors in the INV-17 form is the certificate attached to it. It displays the following data in tabular form:

• name of the creditor or debtor, their contact information;
• information on the debt (namely, what it is accounted for and the start date);
• separate amounts for debts (receivables and payables);
• necessary information from the document that serves as confirmation of the debt (this is its date, name and registration number).

This certificate is always compiled in the context of synthetic accounting accounts. To carry out the inventory correctly, it is necessary to timely reconcile settlements with financial institutions, extra-budgetary funds, the tax office, as well as buyers and suppliers.

If other inventory documents mainly systematize material assets, then the INV-17 act presents the results of a study of settlements with counterparties. Among the latter, we indicate not only enterprises, but also employees in respect of whom the debt has arisen.

A form is filled out based on a certificate of account status - INV-17p.

This provides information on receivables and payables, which are then detailed in the form. FILESDownload the blank form INV-17 .xls filling out the INV-17 form .xlsDownload the blank form INV-17p.

xlsfilling out the INV-17p form .xls How to fill out the INV-17p form The certificate form has not changed since 1998, so many people are familiar with it. The header briefly indicates information about the department where the inventory is being taken.

Then you should indicate the act to which this application is attached.

Source: https://kodeks-alania.ru/po-kakim-schetam-sostavlyaetsya-akt-inventarizatsii-raschetov-po-forme-inv-17/

Help supplement to the unified form INV-17: sample filling

The certificate attached to the INV-17 form is the basis for preparing an inventory act, which is drawn up using the normatively regulated INV-17 form. This inventory act is used to reflect data on the company’s mutual settlements with buyers, sellers, and other partners falling into the category of debtors or creditors. The certificate form is a sample regulated by the State Statistics Committee (Resolution No. 88 dated August 18, 1998). In the article we will tell you about the application to the INV-17 form and provide a sample for filling it out.

Certificate inv 17 for the inventory report sample

Upon completion of filling out, the commission certifies the act with its signatures. You can fill out the INV-17 form and its attachments with us. act of inventory of settlements with suppliers and customers.

Form and form INV-17 Download sample forms for inventory at the enterprise:INV-1 Inventory listINV-1a Inventory list of intangible assetsINV-3 Entering data into the inventory listINV-4 Inventory of shipped goods and materialsInv-5 Inventory of goods and materials accepted for storageInv-6 Inventory of goods and materials located on the wayINV-15 Inventory of cash availabilityINV-18 Comparison sheet of inventory resultsINV-19 Comparison sheet TMSINV-22 Order for inventoryINV-26 Accounting for inventory resultsHow is an inventory of materials carried out? Rate the quality of the article.

What is the application to form INV-17 used for?

In accordance with the requirements of the legislative framework governing accounting, the enterprise is obliged to organize and conduct internal audit activities related to the need to compare the actual position of assets with similar data displayed through accounting statements. Order of the Ministry of Finance No. 49, issued on June 12, 1995, regulated the obligation to carry out an inventory of not only the property complex, but also the financial obligations of the organization, in particular mutual settlements with various debtors and creditors of the company.

In the process of inventorying mutual settlements, an appendix to the INV-17 act is filled out, which shows information about existing accounts payable or receivable with disclosure of information about the source of its formation. Based on the data in the application certificate, an inventory report for settlements with debtors and creditors INV-17 is filled out.

Who fills out the application to INV-17

When filling out the document form, you should pay attention to the reliability of the information recorded in it. Entering data in the appendix to the INV-17 act is assigned to the accountant of the enterprise in which inventory activities are planned for implementation. You can fill out the certificate in one of the following ways:

• handwritten text using strictly blue or black ink;
• using electronic printing means to publish the text of documents.

If the certificate is prepared correctly, the process of subsequent registration of the results of audit activities in the inventory report INV-17 will be completed correctly.

How to fill out the attachment to form INV-17

The structure of the document is constructed in such a way as to display the main points that ensure the functionality of the certificate and its ability to act as the basis for the preparation of the INV-17 act. The form includes a title part, a tabular part and a place for the signature of the responsible person.

The upper part of the application form implies the location of information regarding the full name of the business entity within which the need for the work of the inventory commission was initiated in terms of the control check of settlements with counterparties. Next, the structural unit of the enterprise where the implementation of the monitoring mission will take place must be specified. It is possible to leave the field blank and not indicate the structural unit.

The central field of the form contains the name of the document itself. The name is followed by the designation of the details of the act, the affiliation to which is included in the certificate in question (the date of preparation of the corresponding INV-17 act and its registration number are recorded). The purpose of the certificate, the effect of which is addressed to the above monitoring act, is also deciphered here.

Below is the date as of which this document was compiled. As a rule, an inventory is carried out without fail at the end of the year before filling out the annual accounting documentation, and also as necessary during the year.

Filling out the tabular part of the application form

The main part of the help is presented in a table with nine columns:

The process of issuing a certificate is completed by indicating the personal signature of an employee of the accounting department of the enterprise with certain powers, with the presence of a decoding of the position and initials.

Features of preparing an application for form INV-17

The tabular form of this certificate provides for the display of general information related to the criteria and circumstances of the occurrence of debt facts for each of the partnership entities separately. This nature of the reflection of information is also contained in the designation of supporting documentation (column No. 7).

It is possible to ensure that reliable information is included in the certificate if there is appropriate primary documentation confirming the specific nature of the debt (creditor or debtor).

Errors in filling out the application to form INV-17

In order to eliminate as much as possible the possibility of making an error when preparing a certificate for the INV-17 act, you should carefully check the primary documentation and correctly rewrite the debt amounts. You only need to enter reliable, documented information. It is not permissible to enter information about debt if there are no documents that can confirm its existence.

To enter the debt amount in the appendix to the INV-17 form, you must have a primary document.

The person responsible for filling out the certificate is an accountant who is entrusted with the functions of implementing and monitoring mutual settlements with counterparties. By signing the form, the accountant confirms that he has indicated all the data correctly, and there is documentary evidence for each amount.

Instructions for filling

The certificate for the INV-17 act is filled out as follows:

• 3rd column - information about what the debt was received for is indicated. That is, they write what type of obligations this debt is listed under - credit, reporting, products.
• 4th column - indicate the date when the debt was received. This point is very important in order to correctly calculate the statute of limitations.
• Column 7 indicates the name of the paper that confirms the debt. Such a document may be: an invoice for the goods;
• act of service rendered or work performed;
• a contract that specifies the period when the counterparty must repay its obligations;
• act of inventory of debts at the end of the reporting period.

If the limitation period was interrupted, for example, in connection with the preparation of a reconciliation act, the “reconciliation act” is written in this column and the date of its formation is indicated.

• Column 8 – indicates the date of drawing up the document that confirms the debt.

Inventory report of settlements with buyers, suppliers and other debtors and creditors INV-17.

The unified form No. INV-17 was approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 Act of Inventory of Settlements with Buyers, Suppliers and Other Debtors and Creditors (Form No. INV-17) - used to formalize the results of the inventory of settlements with buyers, suppliers and other debtors and creditors. The act is drawn up in two copies and signed by the responsible persons of the inventory commission based on the identification of balances of amounts listed in the relevant accounts from the documents. One copy of the act is transferred to the accounting department, the second remains with the commission. For the specified types of debt, a certificate must be attached to the settlement inventory report (appendix to form N INV-17), which is the basis for drawing up an Act in form N INV-17. The certificate is compiled in the context of synthetic accounting accounts.

form form INV-17 in Word and Excel format:

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Inventory report of receivables and payables sample

The certificate is a mandatory addition to the INV-17 act and serves as the basis for drawing up the inventory act itself. The certificate explains the amount of debt for each debtor and creditor, the reason for its occurrence, the date the debt arose, and its amount. Unlike the inventory report, the certificate is drawn up in one copy and is also stored for five years.

An example of filling out the INV-17 act and a certificate for it can be downloaded below. Inventory report of settlements with debtors and creditors, form INV-17 form - download. Act sample of filling out INV-17 - download. Help for the INV-17 act - download.

Help sample filling - download.