Filling out the unified form INV-24 + form and sample act

Unified form No. INV-2 (inventory label)

INV-2 is a form called an inventory label.
This is a document that complements the main inventory list of INV-3. Find out what are the features of its preparation and where you can download this form from our article. What is document INV-2

Where can INV-2 forms be found?

Results

What is document INV-2

Form INV-2, introduced into business circulation by the State Statistics Committee in the resolution “On approval of forms for recording inventory results” dated August 18, 1998 No. 88, is used for preliminary accounting of raw materials, products, goods and other inventory items (material assets) in warehouses when conducting an inventory at the enterprise in cases where:

• the commission that conducts the inventory takes more than 1 day to calculate inventory items and record information about them in a special inventory (another unified form, designated INV-3);
• the enterprise is quite large-scale, and for more accurate accounting of inventory items, the use of auxiliary primary forms is required, one of which is the INV-2 document.

The INV-2 form is fully consistent with its second name, since a label is usually understood as a form that complements another document that is considered the main one. In this case, it complements the main inventory list. Please note that it cannot be used instead of the INV-3 form, since these documents are completely different in structure.

Read about the rules for filling out INV-3 in the article “Unified form No. INV-3 - form and sample” .

You can download the form for the main inventory of goods and materials according to the INV-3 form on our website.

Download form INV-3

The auxiliary function of the inventory label is expressed in the fact that, in particular, it records:

• location of goods and materials;
• coordinates of cells and racks in which inventory items are stored;
• main characteristics of inventory items, for example, brand and grade;
• the number of inventory items of a certain type located in a specific location.

The INV-2 document is filled out by representatives of the inventory commission in the amount of 1 copy per 1 warehouse facility. It is signed by only one of the commission members, as well as the person responsible for storing the MC.

The form should be stored in the places where the inventory items recorded in it are located, that is, at the appropriate warehouse facility.

Subsequently, the data from the INV-2 document is used when filling out the main inventory compiled according to the INV-3 form.

Read about the document reflecting the results of the inventory of fixed assets in the material “Unified Form No. INV-1 - Form and Sample” .

Where can INV-2 forms be found?

You can download the INV-2 document in Word format on our portal.

Download form INV-2

Results

The inventory label, which has a unified form INV-2, is used in conjunction with another primary document - form INV-3. It is used in 2 cases: when the inventory procedure is carried out over several days, and also for marking the locations of inventory items in warehouses.

Source: https://nalog-nalog.ru/buhgalterskij_uchet/dokumenty_buhgalterskogo_ucheta/unificirovannaya_forma_inv2_inventarizacionnyj_yarlyk/

Briefly about the control check

The procedure is not mandatory for most organizations. The check is useful if the accounting records indicate a large number of item items and the likelihood of making an error in calculations during inventory is high. Inspections begin after the inventory is completed and before the structural units being inspected begin their work again. This is stated in Art. 2.14 Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

The inspection is carried out by the same employees who are part of the inventory commissions.

Filling out the report in form INV-24 is the task of the inventory commission. Its composition is approved by the head of the company even before the first inventory. The commission is appointed for an indefinite period.

The form must be signed by the members and chairman of the commission, as well as the employee selected to participate in the control check. This could be the chief accountant.

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

Inventory label INV-2 is an auxiliary document used when conducting an inventory of an enterprise’s inventory in cases where an organization has a large amount of property, which cannot be counted in one day. In the article we will tell you about the INV-2 form (inventory label), provide a form and a sample for filling it out.

At the end of each day, labels are compiled for each storage location. Upon completion of the inventory, the information from the labels is compiled into a single inventory list, which is certified by the responsible persons and submitted to the accounting department for subsequent processing.

The INV-2 form is convenient to use in cases where an enterprise has large-scale warehouses, the goods in which cannot be quickly counted, as well as when warehouse premises are dispersed. That is, the main purpose of the inventory label is to speed up and simplify the inventory process at enterprises with a wide range of products.

INV-2 forms in Excel format

Where is the INV-2 form used?

The organization regularly faces the need to verify the correctness of accounting of goods in warehouses; an inventory is carried out to compare actual and accounting data. As a rule, this procedure is carried out annually when summing up annual results and filling out annual financial statements, as well as as necessary (change of MOL, theft, theft at an enterprise, etc.).

During the inventory procedure, the property of the enterprise in respect of which the inspection is being organized is checked and recounted.

Members of the appointed inventory commission, as they receive information, enter it into special inventories; for each type of value, their own standard forms are used.

In particular, with regard to inventory items, the INV-3 inventory is filled out.

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.

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.

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.

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

Source: https://uriston.com/kommercheskoe-pravo/buhgalteriya/vneooborotnye-aktivy/inventarizatsiya/inv-2.html

When, where and how to submit form 2-science (INV)

This form is due every three years, by September 16 after the reporting period.

A scientific organization submits the form to an organization authorized by the Ministry of Education and Science to collect data on a constituent entity of the Russian Federation. You can present the form in the following ways:

• In person - by an employee authorized to submit the form on behalf of the organization, at the address indicated by the Ministry of Education and Science of the Russian Federation for the region in which the scientific organization operates.
• By mail - by registered letter with an inventory to the address indicated by the Ministry of Education and Science.
• In electronic form - this option is noted on the form. To submit the form via the Internet, you can use online services, for example Kontur.Accounting.

Form INV-2 (form)

The need to use unified forms of documentation has been abolished for the past 4 years. In this connection, each company and entrepreneur has the opportunity to develop and approve sample documents independently, subject to the availability of mandatory details.

However, many business entities continue to use standard forms, thereby eliminating the need to develop and approve new forms with internal documentation. The document in the INV-2 form has been valid in the country since 1998.

, approved by Resolution of the State Statistics Committee No. 88 of 08.18.98.

What is an inventory label used for?

The rules of law establish the need to document the results of the inventory of valuables. For this purpose, an inventory list is provided in the INV-3 form.

However, what should be done if the audit is delayed by more than one working day or the action takes place at a large enterprise with a large number of valuables, in order to organize full accounting in which auxiliary forms of documentation are required.

The inventory label (INV-2 form) is a document used to document the interim results of an inventory audit.

Thus, if the created commission does not have time to carry out the inspection within one day, a document must be drawn up that will record the preliminary result of the audit, that is, an inventory label.

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:

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.

Source: https://LawCount.ru/otchet/inventarizatsionnyiy-yarlyik-blank/

Together with what documents is INV-24 filled out?

Documentation of the inventory of valuables and related activities is strictly regulated; many standard forms have been developed for this purpose - inventory lists, acts, statements. Therefore, the INV-24 act is one of the documents filled out during the inventory process.

In addition to the INV-24 act, an organization that decides to take an inventory of its property or liabilities is required to prepare the following documentation:

• Order INV-22 is an administrative document giving a command to carry out an inventory, defining the property being inventoried, the timing of the procedure, as well as a personal list of persons who are entrusted with the responsibilities for carrying out the orders set out in this order.

INV-2

Form No. INV-2

Approved by a resolution of the USSR State Statistics Committee

dated 12/28/89 No. 241

Responsible for storage

reverse side of form No. INV-2

Movement of wealth

from the moment of withdrawal of the balance in kind until the end of the inventory

(records are made by a member of the inventory commission)

The movement of material assets from the moment of withdrawal of the balance in kind and the withdrawn balance after serial entry No. ______ are reconciled and correspond to the card ones.

Actual balance as of “____” ____________________ 20__

in the amount of ____________________________________________________________ per responsible

(in words)

storage accepted __________________________________________________________________________

(signature)

Source: https://www.vobu.com.ua/ukr/primary_documents/show/139

Inventory report: sample

Inventory is the process of recalculating an organization’s assets to ensure that they correspond to actual availability and accounting data. At the same time, for this purpose, additional tasks are performed: the conditions for storing inventories, compliance with operating techniques are clarified, and outdated, unnecessary inventory and materials are identified.

The audit process requires strict regulation.

First, a resolution is issued, an order to conduct an inventory (INV-22), which specifies the type of assets to be recounted, the composition of the commission, and the timing of the control measure.

Guided by the provisions of this paper, employees begin work, and its results are recorded in documents, the forms of which are approved by law.

The forms of primary accounting documentation for accounting are approved by Resolution of the State Statistics Committee No. 88. There are many forms, the choice of which depends on the type of assets being recalculated. For example, the following forms of INV are possible:

• INV-1 and 1a are samples developed to record the results of recalculation of non-current assets (fixed assets and intangible assets).
• INV-4 – list of inventory balances in warehouses.
• INV-4 – results of recalculation of goods transferred to customers.
• INV-5 is an inventory of the results of testing products that are in the safe custody of the organization.
• INV-8 – results of audit of products made of precious metals, etc.

In total, INV forms include 21 positions, from which the company must select the one that is most suitable for a particular case. For example, the INV-2 inventory label is used by organizations that have so much inventory that it is impossible to count it in a day. This is an intermediate document that records the results of one cycle of work.

If the verification data and the information entered in the accounting program do not agree, an inventory report INV-19 is drawn up - a matching statement. It records those positions for which discrepancies are observed.

Companies have the right to choose which form to use: a unified form or their own, developed taking into account legal requirements. Practice shows that preference for the second path is given less often, because standard options are convenient and simple for practical use.

Rules for filling out the INV-3 form

In practice, the most popular form presented in the order of the State Statistics Committee is INV-3. It is devoted to the results of counting inventory items physically located in the organization: in the warehouse and other places of movement of valuables.

The form of the act consists of two elements: the title page and the main part. A ready-made inventory form can be found on the Internet. If necessary, you can remake it “to suit yourself”, keeping all the required fields.

The title page contains the following information:

• name of the company and indication of the department where the inspection is carried out;
• inventory timing;
• No. and date of the order regulating the event;
• type of values ​​being counted;
• receipts from financially responsible persons in creating conditions for the audit.

The main part of the document is a table containing the following information:

• name of goods and materials;
• inventory number, nomenclature code;
• accounting account where values ​​are reflected;
• their actual number;
• price and estimated value;
• total number of units, serial numbers and total cost;
• signatures of all authorized persons.

If the organization resorts to a control check of the correctness of the inventory of valuables, the signature of the post-controller, his full name, position and date of recalculation are placed at the bottom of the document.

The document is drawn up in two equal copies: the 1st copy is transferred to the accounting department for reconciliation, the 2nd – to the company’s storekeepers.

How are the results of the inventory of non-current assets reflected?

The most popular primary documents used during the inventory are forms INV-1 and INV-1a. They are devoted to the audit of non-current assets: tangible and intangible.

Recalculation is usually carried out before drawing up the annual balance sheet, before the upcoming reorganization of the company or the sale of the business.

You can find an example of filling out these forms in the public domain on the websites of information and legal systems.

Current rules require that documents be prepared separately for the organization’s own and rented (leasing) property.

The rules for filling out an inventory document are similar to the principles for preparing the INV-3 form. The description states:

• serial number of the OS object;
• its name;
• year of manufacture (purchase, completion of construction);
• inventory and serial numbers, object passport number;
• actual availability (according to auditors and accounting).

If we are talking about leased property, the table is filled out in the same way, but the data is entered in three additional columns: name, date and document number on the basis of which the assets are held by the organization.

You can download the form for fixed assets on the Internet; you are allowed to develop your own sample that does not contradict the requirements of the law. The inventory document must be signed by auditors and financially responsible persons.

How to consolidate intermediate inventory results?

If the audit does not fit into one day, a special inventory act – INV-2 – is drawn up to record the interim results. It is necessary for organizations with a large number of goods in stock. The document states:

• location of the counted values ​​(no. of cell, rack, etc.);
• characteristics of goods and materials (brand, article);
• the number of inventory units located at a specific “address”.

and INV-2 are available on accounting websites. The document is prepared in one copy, signed by a member of the commission and the person responsible for storage, and left where the inventory items named in it are physically located.

Benefits for disabled people of the second group

Let’s figure out what a group 2 disabled person is entitled to: the list of benefits and their details are presented in the table.