How to correctly number accounting objects during inventory at an enterprise?
Inventory is a mandatory event, which ultimately sums up the entire year of work of an accountant. It is according to inventory accounting data that it becomes clear how close accounting is to reality, what was missed, what was missing.
In the turmoil of mandatory procedures, inventory is far from the last place. Firstly, it is quite time-consuming and requires special attention, and secondly, correctly carried out inventory accounting makes it possible to facilitate the painstaking and responsible work of an accountant. But in order not to redo the same thing twice, it is necessary to adhere to the rules for numbering the objects taken into account.
On the buhsoft website you can download samples of forms and unified forms of documents for inventory, which are automatically filled out in BukhSoft accounting programs
We count assets
The presence of assets in an organization is one of the important conditions for successful work. One way or another, information about them is contained in many documents mandatory for the company, including accounting ones, which means they must correspond to reality as much as possible.
It is worth noting that often, due to a change in accountant, organizations have quite significant problems during the next reconciliation.
After all, there are no special requirements for the order of numbers assigned to objects in the legislation, and therefore numbering is often carried out as desired. Those accepting the balance write one thing, those reconciling - another. So that unnecessary confusion does not arise in the process, and the inventory accounting process itself becomes simple and understandable, experienced specialists have come up with a fairly simple and convenient algorithm.
So, let's move on to the rules themselves:
- If we talk about uniqueness, we must remember that two items cannot have the same inventory number, just as one item cannot have two different inventory numbers.
- Even if an item is removed from the balance sheet, you should not assign its individual inventory number to a new item accepted on the balance sheet. After all, the archives still store data about old furniture, office equipment and other things necessary for daily work. Over time, saving numbers can lead to some pretty nasty confusion.
- Systematization also has certain parameters. The assignment of individual inventory numbers should not resemble the result of a random number generator. Take the time to make an organized list. It will be easier to work with him, both for you and for those who take your position after you.
- In order not to raise archives during each inventory, determine a numbering method, best of all, if it is meaningfully reminiscent of a barcode. That is, the first digits will indicate the time it was put on balance, the next ones will indicate the department under which the object is registered, and so on.
- Use not only numbers, but also letters - this will help make the number more compact, and it will be much easier to identify it.
- Since all work and accounting in a modern enterprise is built on the basis of computer programs, do not forget that inventory numbers must be understandable to these programs, otherwise you simply will not be able to virtualize the results of your work, which means that automating accounting will be very problematic.
How to correctly apply the inventory number?
First, you need to decide where exactly the inventory numbers will be applied, because the uniformity of the approach will allow further reconciliation to be carried out faster and with better quality. For example, if we are talking about inventory of tables, then it will be easier and clearer if all tables have numbers located on the back side of the tabletop. In this case, the chosen location should not be difficult to access, since not all objects can be turned over or moved.
Naturally, the place chosen for numbering should be protected as much as possible from external influences, since the number must last on the object for the entire period of operation.
When choosing a method for applying an inventory number, remember that any direct impact on objects can lead to damage to property, which means it is best to apply numbers on special tokens or stickers.
By the way, not all items can be numbered; some of them are simply too small. In this case, it is easier to make do with a corresponding note in the accounting journal. To make objects without numbers easier to find, describe their location.
The organization of accounting for any company requires strict accounting of fixed assets: the means of labor with which products, work or services are produced. One of the main mechanisms for monitoring the safety and movement of OSes is the assignment of inventory numbers to them: unique digital and symbol combinations that do not change throughout the entire operational life of the OS. When assigning an inventory number, certain techniques are used that allow you to encode in numbers and symbols all the basic information about each OS. In addition to the operating system, inventory numbers are assigned to some other objects important for the functioning of the company.
What is the inventory number of fixed assets and how to assign it correctly
The number, the name of the object, the logo of the organization are applied to the label. The inventory number is often applied by barcoding. The number is applied with a marker - oil paint. In large companies, the number is marked with a laser. Sometimes a tag with the inventory number is simply attached to the object. If it is necessary to affix inventory numbers to large batches of objects, the organization has the right to order a service applying numbers of a third party company. Video: applying an inventory number with a laser Features of assigning a number Assigning a number in an accounting program requires careful entry of the initial data. It would be a mistake to use an 8-digit number if the accounting policy provides for six-digit numbering. In the computer program, the inventory number is indicated in a separate column, which makes it easier to find an object among similar fixed assets. For example, 5 computer desks are registered.
Inventory number and features of its use
An inventory number is assigned to a property at the time it is accepted for registration. After this, it acquires the status of an inventory object - a control unit. The number is applied to the object using durable paint, a barcode, engraving, using a token that cannot be quickly and discreetly removed, or in another similar way. The number must be applied so that during an inventory it can be easily and without errors identified with the BU data.
The main objects in relation to which management is organized in this way and control is exercised are:
- OS - fixed assets, objects of property of the organization that have been in operation for more than a year, are intended for production needs, and the cost of which is a legally defined amount;
- intangible objects, assets (IMA) - these include products of intellectual labor, for example, technological developments, software development, trademarks, brand names and other objects that do not have a material form, but which can in the future bring material benefits (see. Civil Code of the Russian Federation Article 1225-1, PBU 14/07);
- non-produced objects, assets - these are natural objects, subsoil, lands, water bodies, etc.
Objects costing less than 3 thousand rubles. no inventory number needed.
The following mandatory requirements apply to inventory numbers:
- they should not be duplicated;
- they must be assigned in order.
In addition, when using inventory numbers in accounting records, it is important to be guided by the following important information:
- The inventory number is applied in the presence of a commission specially created for this purpose and recorded in the inventory number journal.
- If the inventory object is a whole consisting of separate functional parts, a number is applied to each part.
- Moving an inventory item within the organization or its divisions is not a reason to change the number or adjust it. The inventory number does not change during the entire operation of the object to which it is assigned.
- If fixed assets are leased by a company, they are usually accounted for by numbers assigned by the lessor. At the same time, from Resolution 11 of the Arbitration Court of Appeal No. A55-24142/2013 dated 04/28/14, it follows that when the rights to an inventory object are transferred, for example, when signing a leasing agreement, it may be assigned a new inventory number of the organization that acquired such rights. It is argued that the assignment of inv. numbers are an internal matter of the organization.
- The inventory number of an object deregistered (sold, written off, etc.) cannot be assigned to another object in the same organization.
Working with items (materials and materials) in UPP
The unit of such accounting is an inventory object. To monitor the safety of items, their use and condition, they are assigned numbers. To organize accounting and ensure control over the safety of fixed assets, each inventory item of fixed assets must be assigned a corresponding inventory number when accepting them for accounting. Order of the Ministry of Finance of the Russian Federation from You cannot change the code during use. A number can be assigned to an object whose parts have an equal useful life.
Parts of a single object cannot be assigned different codes. It is also not possible to combine several objects under one number. This type of numbering is used only in the company’s internal accounting. When transferring ownership, the number is not retained. Which objects are subject to numbering Codes are assigned to the following objects: Fixed assets.
These are tangible items that can be used in work for 12 months or more. For example, equipment, tools, furniture, etc. Intangible objects. For example, a movie, a multimedia product, technology.
Non-produced assets. These are subsoil resources, land plots, etc. Codes are indicated in the documentation for accounting for fixed assets and are used during inventory. Movable and immovable property is taken into account. Items worth up to RUR Library collection objects are assigned codes regardless of cost. All objects are subject to numbering, regardless of whether they are used in work or are in stock.
General rules for compilation The legislation does not provide for a special procedure for assigning numbers. The organization has the right to independently develop these regulations. The procedure is prescribed in the accounting policy of the enterprise or another act. The main requirement is to indicate a unique number for each object. It is unacceptable for designations to be repeated. If a fixed asset is deregistered, its number can be assigned to another object after at least 5 years.
The numbers must be sequential. In large organizations, it is better to develop guidelines for assigning codes.
The number may consist of several parts: a company branch, a division, a code within a division. When transferring funds to other branches, they will not be lost. Small firms can use simple numbering starting from 1.
How to assign numbers to fixed assets and other types of objects The code is applied by the employee who is financially responsible. The procedure is carried out under the supervision of a member of the commission for the receipt and disposal of assets. Numbers are applied to accounting objects. It is more convenient to use indelible polypropylene labels . You can also apply the number with paint or attach a metal token with an inscription to the item.
You can also use other application methods: engraving, welding, stamping. The code must be applied in such a way that it cannot be corrected or replaced.
The number must be clear and easy to read. Sometimes an object has special properties during operation, which does not allow you to put a number on it. In this case, the accounting records describe the item and its number, and note the absence of a number directly on the object. General assignment rules: The code does not change during use. If parts of an object are accounted for as separate units, then each part is assigned a separate code. If parts of an object are counted as one unit, then a single code is indicated.
When moving to another department, the code does not change. After the object is written off, at least 5 years must pass, after which the inventory number can be reused.
If an enterprise uses an object under a lease agreement, it can account for it using the previous number from the lessor. To make the number easy to read, it is recommended to adhere to the following composition scheme: The first part of the number is the accounting account or sub-account of the object. The second part is the company branch code.
The third is the serial number of the object. Examples and samples Numbers are recorded in the journal of inventory numbers.
The title page of the accounting book contains information about the organization, as well as the data of the responsible employee. Name of the organization, division, date, full name and personnel number of the responsible accountant. Information about the object is filled out on the second page.
Information about the object Information is recorded as it is received. Residual value, revaluation, internal movements of an object An inventory card is created for each object. It records all movements of the object. Information about the object, its revaluation and movement The reverse side of the card describes the changes that occur with the object during operation.
Repair costs, changes in value and individual characteristics of the object The accountant fills out and signs the documents. Numbers can be assigned using computer programs. This can be simple sequential numbering or defining a code using a pattern.
The latter method is appropriate to use in large organizations with a wide branch network. Example with a budget organization The system is capable of composing complex numbers of up to 30 characters. The object was issued to the department under number 9. Last registered code - As a result, the object was registered under number 9 - the department code.
During the reorganization of an enterprise from one form of ownership to another, its owner changes. Each new owner sets new inventory numbers for all objects. The cadastral registration authorities store information about buildings: the inventory number of the house and an additional code in the form of numbers or letters.
This number allows you to determine the area and type of property. There are no strict instructions on how to correct errors when assigning numbers. Depending on the situation, you can complete the item, write it off, or register a new item. Inventory of objects must be carried out by attentive and responsible accountants according to regulations.
Errors in accounting for funds are punished by regulatory authorities.
The company will pay fines if the accounting procedure is violated. WATCH THE VIDEO ON THE TOPIC: Changing the OS inventory number in 1C: Accounting 8
Normative base
The legislation does not contain a clear regulatory framework regulating step by step how to assign inventory numbers. There is Instruction of the Ministry of Finance No. 174n (Appendix 2), containing general instructions on the assignment of inventory numbers. In addition, Instruction No. 157n (clause 46) applies to municipal unitary enterprises, where the procedure for such appointment is discussed in somewhat more detail. Guided by these documents and current legislation, the organization independently develops the structure of inventory numbers and the procedure for assigning them, enshrining it in local regulations (accounting policies, etc.). The procedure for assigning numbers can also be regulated at the departmental level, established by a higher organization.
Inventory number structure
This characteristic largely depends on the internal needs of the company:
- its size;
- structure and presence of divisions;
- opportunities and resources in the process of organizing accounting.
Thus, a small organization that has a minimum number of divisions and a limited number of accounting objects can use simple numbering of the form: 01, 02, 03, etc. If objects are located on different accounting accounts, in different departments, it is advisable to include this information in the inventory number, for example:
- 04 — intangible assets accounting account;
- 03 - code of the department in which the object is located;
- 02 is the sequential number of this object in the division.
We receive inventory number 040302.
It is also acceptable to use alphabetic characters and abbreviations for the names of departments:
- "AXO" - for accounting and financial services of the economic service;
- "SKL" - warehouse, etc.
Attention!
When determining the structure of an object’s inventory number, it is necessary to take into account the possibility of its movement across company divisions. Information must be generated in such a way as to ensure error-free identification of an object with BU data.
The procedure must be recorded in the company's accounting policies.
Templates for inventory numbers in 1C: Accounting departments of a state institution 8 edition 2.0
Published 05/07/2017 21:10 When accepting for accounting a fixed asset that becomes the property of an institution, regardless of the method of acquisition (purchase, gratuitous receipt), it is necessary to assign an inventory number. This number allows you to uniquely identify the fixed asset, which facilitates the accounting of the institution’s property.
In 1C programs, in particular in the 1C program: Accounting of a state institution 8 edition 2.0, there is a convenient mechanism for creating inventory numbers - templates for generating inventory numbers.
It is a directory where a certain template is formed, according to which each fixed asset is assigned a number when accepted for accounting. If it is absent, the program will generate numbers in order.
And when creating a template, you can set rules under which the number will be significant, that is, carry meaning. For example, you can encode the accounting account and the date of acceptance for accounting into it.
Let's look at the procedure for creating an inventory number template. You can find this directory in the organization card:
Follow the hyperlink on the left. The directory form will open:
You can create a new element in this directory. I would like to draw your attention to the fact that each element must be tied to a specific organization, so it will not be possible to create two templates for one institution. This is due to the fact that the procedure for generating inventory numbers for fixed assets must be uniform.
In our demo database, one template has already been created, so it will not be possible to save another one. Let's look at the procedure for creating a template without saving.
Clicking the “Create” button opens the following form:
The “Name” attribute is a free text field that specifies the name of the template.
The “Organization” attribute indicates the organization in the database to which the template will belong and for which it will be valid.
The next detail is “Length of inventory number”. Designed, respectively, to indicate the length of the number. This indicator must be entered before creating rules in the tabular section, otherwise the program will generate an error about the length of the inventory number being exceeded. The specified length in this attribute will also be checked for compliance with the length of the rules described in the tabular section. The number of characters cannot exceed 30 characters.
After filling out the header fields, you need to fill out the tabular part. Add a new line:
You can use various details (components) in the template. The list is presented below:
When selecting a specific component, the remaining columns of the tabular part are filled in: length, symbol, expression.
Length – the number of characters in the inventory number that will be allocated to the component.
Symbol – a symbol designating this attribute for visual display:
Expression – an expression in the built-in 1C language that will be used to determine the value.
The user can change the length of the template components only for the serial number and the year (from four characters to two characters).
The order of the components can be edited, the only rule is that the serial number must be at the very end of the chain (since it will automatically change and increase by one during the process of applying the template for generating inventory numbers):
Users also have the opportunity to vary the length of the account or OKOF code. To do this, you need to slightly change the form using the “All actions” button:
The setup form opens:
On the left side, you need to check all the details to display them on the form:
The form is modified as follows:
“Remove spaces” attribute: when this flag is checked, all spaces will be removed.
In the “Synonyms” column you can specify synonyms for the details that are specified in the expression. For example, the expression Lev(Account, 3) is based on a fixed asset account; you can add the details AccountAccount, AccountDebit in the synonym column, and these details will be automatically substituted into the expression.
This article discussed the procedure for generating inventory number templates for fixed assets, a very convenient and useful mechanism. If you have any questions, you can ask them in the comments.
Author of the article: Svetlana Batomunkueva
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Typical mistakes when assigning inventory numbers
Inaccuracies and errors made can not only bring chaos to the process of accounting for inventory items, but also lead to negative consequences when conducting external control. This is especially true for municipal unitary enterprises, other government organizations, and subordinate organizations. The most common ones are listed below:
- Discrepancies with the accepted accounting policy: arbitrary change in the length of the number, inclusion of letter designations in it, or, conversely, ignoring them in practice.
- Applying the number in a way that does not ensure its safety during the entire operation of the object: with weak dye, by gluing labels, etc.
- Failure to affix an inventory number due to the alleged impossibility of affixing it. Indeed, instruction 157n allows you not to physically affix this number, but only to enter it into the control unit registers under appropriate conditions. However, if the control commission discovers that the application was in fact possible, the organization may have problems.
- Applying an inventory number to objects arbitrarily, unnecessarily. Example: numbering an object worth less than 3,000 rubles.
Main
- Inventory number is a mandatory feature of an inventory item.
- Determining the structure, length and other features of an inventory number is an internal matter of the company. In this case, the procedure must be reflected in local regulations and take into account current legislative acts, including, if necessary, those of an intradepartmental nature.
- Objects costing less than 3 thousand rubles. are not subject to numbering.
- The basic and mandatory requirements for an inventory number are uniqueness and consistency.
An important aspect of control functions in accounting is the assignment of inventory numbers to property objects. This is done in order to facilitate accounting and avoid the confusion that will certainly arise if the company has a little more than a hundred unnumbered objects. Which property groups are assigned inventory numbers and how to do this is the topic of this publication.
Applying inventory numbers to fixed assets
The application of the inventory number assigned to the fixed asset is carried out by a financially responsible employee under the supervision of an authorized member of the commission for the receipt and disposal of assets.
Methods of applying an inventory number to fixed assets:
- attaching a token with a number;
- applying a number with paint;
- other methods ensuring the safety of markings (engraving, stamping, welding, etc.).
If the fixed asset is a complex of structurally articulated objects, i.e., consists of separate elements that together make up a single whole, then each element of the complex fixed asset is indicated with a single inventory number assigned to the entire complex as a whole.
If it is not possible to apply an inventory number to a fixed asset due to special requirements for its operation, the inventory number is not affixed. This fact is reflected in the accounting records indicating the corresponding fixed asset without an assigned inventory number.
An important aspect of control functions in accounting is the assignment of inventory numbers to property objects. This is done in order to facilitate accounting and avoid the confusion that will certainly arise if the company has a little more than a hundred unnumbered objects. Which property groups are assigned inventory numbers and how to do this is the topic of this publication.
Inventory number: features
So, in order to ensure the safety of the company’s property, control its operation and condition, objects are numbered. However, assign inv. Not every item can have a number. Must be numbered:
- Objects of fixed assets, i.e. property operated for more than 12 months (structures, equipment, transport, furniture, etc.);
- Intangible assets, i.e. software products, brands, etc.;
- Non-productive assets (natural resources - water, land, forest, etc.).
There is a certain procedure: an inventory number is assigned during the process of accepting an object for accounting, after which it becomes an inventory object. The codes are indicated in the object acceptance certificates and registration cards. Items worth up to 3,000 rubles are not subject to numbering, with the exception of library collections, the objects of which are numbered in continuous order.
What does the inventory number mean?
The legislator does not stipulate the procedure for assigning numbers. Companies develop it independently, enshrining it in their accounting policies. In this case, the following conditions are met:
- The order of the number series;
- Uniqueness of the number, i.e. without duplicating the code.
Small companies have the right to use simple numbering (1,2,3, etc.). Large ones are developing regulations for compiling inventory numbers, taking into account the structure of production. For example, it contains encrypted codes:
- Company branch;
- Structural unit;
- Code within a department, etc.
How to assign an inventory number
The features of this procedure are regulated by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n, approving the Methodological Instructions for accounting for fixed assets (clause 1, clause 11). A separate inventory object is assigned one number, which must be applied to the object: with paint, by attaching a metal token or by another method. The number must be clear and easily readable. If the object is intangible (for example, a licensed program) and during use it is not possible to record a number on it, then it is reflected only in the accounting documentation.
For complex objects consisting of several units with different useful lives, each part is assigned a separate number. If the complex includes single objects with the same SPI, then the entire object is listed under the same number.
The inventory number assigned to one inventory item remains unchanged throughout the entire period of stay in the company, however, as a rule, it is not transferred to another company, for example, when selling property. The company purchasing such an object assigns it an inventory number in accordance with its own numbering.
The number of a disposed object is usually not assigned to newly acquired property, withholding five years after the fact of disposal.
The law does not provide for the unification of several units under one number, but the internal accounting of the company accepts this method of accounting. When several objects of the same type (for example, computers) are received, the company’s accountant can combine them under one number.
Inventory number as a means of control
For accounting purposes, the organization's property consists of inventory items. The inventory number confirms that the object has been capitalized and registered.
Guidelines No. 91n regulate the general requirements for accounting for inventory items and establish the rules for assigning inventory numbers. The name of the object, number, location allow you to identify the property, control the condition of the assets, movement, and period of use.
The inventory number is permanently retained for the object. One number always belongs to only one inventory object. The organization assigns numbers in order. The priority is established according to the journal (book) for recording inventory numbers. The inventory card of the object must indicate the inventory number.
Photo gallery: filling out the inventory card
When filling out an inventory card in form OS-6, indicate the location of the object, depreciation group, inventory number. When filling out information about an asset, indicate the initial cost and useful life. When filling out data on repair costs, indicate information about repair work, the name of the person responsible for maintaining the card.
Inventory number: assignment example
Objects are numbered in accordance with the codes used in the enterprise.
Let's look at how to assign an inventory number to furniture.
The locomotive repair plant purchased industrial furniture intended for arranging a room with switching equipment - a special cabinet made of composite materials. It was transferred to the operation workshop, which is subdivision No. 3 of the Russian Railways branch - Traction Directorate No. 2. Let us assume that the object number according to the intra-shop list is 12536. The last assigned inventory number is 0251.
The cabinet belongs to the 4th depreciation group “Industrial and household equipment”. The final code will be, for example, 23125360252, i.e.:
- 2 – branch code;
- 3 – department code;
- 12536 – object number inside the workshop;
- 0252 – serial number of the object in the company.
Before an organization begins to use a fixed asset in its work, it must be accepted for accounting. The unit for accounting for fixed assets is an inventory item. We talked about what is recognized as an inventory item.
So, after the inventory item has been identified, we have to monitor its safety and movement throughout the organization, its commissioning and decommissioning. To do this, each object receives its own inventory number of the fixed asset. What is it and how is the number assigned?
Rules for assigning numbers
The general rules for assigning inventory numbers are prescribed in the Guidelines for accounting of fixed assets (approved by order of the Ministry of Finance dated October 13, 2003 No. 91n). According to clause 11:
1. The number assigned to the object is retained for the entire period of use at the enterprise.
2. If the object is complex, i.e. consists of parts that are accounted for as separate inventory objects, then each such part is assigned its own number.
3. If the object is complex - consists of parts that are counted as one inventory object, then one number is assigned.
4. Inventory numbers of objects that are written off from accounting are not assigned to new objects for 5 years after the end of the year of write-off.
5. When an object is moved within the organization, the assigned inventory number does not change.
6. If the object was received by the organization under a lease agreement, then it can be accounted for by the number assigned to it by the lessor (clause 14 of the Methodological Instructions).
The procedure for compiling inventory numbers
The procedure for compiling the inventory numbers themselves is not regulated by regulatory documents. Therefore, the organization independently establishes the specific procedure for how the inventory number of a fixed asset will be assigned. To do this, it is prescribed in the accounting policy or other local act.
The number may include:
— number of the accounting account (subaccount) in which the fixed asset item is accounted for;
— code of a separate subdivision;
— serial number of the fixed asset.
Example 1
The organization Romashka LLC accepts a computer worth 42,000 rubles for accounting purposes. It was assigned inventory number 050148, where:
05 – department code;
01 – synthetic accounting code for the Chart of Accounts;
4 – analytical account code;
8 – serial number of an object in the totality of similar ones.
Example 2
Beloshveyka OJSC has registered a weaving machine, which has been assigned inventory number 010415, where:
01 - code for synthetic accounting of the Chart of Accounts;
04 — analytical account code;
15 is the serial number of the object in the totality of similar ones.
If an organization has few fixed assets, then inventory objects are assigned in order, for example, 001, 002, 003, etc. It is convenient to keep a log of inventory numbers.
The inventory number of a fixed asset is indicated by applying paint to the object, attaching a token, etc.
On the criteria for recognizing an object as fixed assets. About what is the procedure for recognizing individual inventory items as objects.
How are inventory numbers assigned to fixed assets in your organization? Please share in the comments!
The issues of assigning inventory numbers to fixed assets are at the same time one of the simplest and most complex. Simple - since the regulatory rules for assigning inventory numbers can be formulated in just a few sentences. And complex ones - since quite often it is in the procedure for assigning inventory numbers used by institutions that specialists from regulatory agencies identify errors. This is discussed in the material.
An institution providing sports training for individuals is obliged to organize their logistical support, including sports equipment, equipment and sports equipment necessary for sports training, at the expense of funds allocated to the organization for the implementation of the state (municipal) task for the provision of sports services. training, or funds received under a contract for the provision of sports training services (clause 7, clause 2, article 34.3 of the Federal Law of December 4, 2007 No. 329-FZ).
Sports equipment is the items and devices necessary for carrying out physical education and sports activities during various sports. Most items of sports equipment for accounting purposes fall into the category of fixed assets (that is, tangible assets, regardless of their cost, with a useful life of more than 12 months, intended for repeated or permanent use in the course of the institution’s activities).
As you know, the unit of accounting for fixed assets is an inventory object.
In accordance with clause 46 of Instruction No. 157n, each inventory item of real estate, as well as an inventory item of movable property, except for objects worth up to 3,000 rubles. inclusive and objects of the library collection, regardless of their value, are assigned a unique inventory serial number. This procedure applies regardless of whether the object is in operation, in reserve or in conservation.
The inventory number assigned to an object of fixed assets is retained by it for the entire period of its presence in the institution. Inventory numbers of inventory items of fixed assets that have been removed from the balance sheet are not assigned to newly accepted items for accounting. Let us consider the typical mistakes of practicing specialists when assigning and affixing inventory numbers.
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| neFreken Bock [email protected] Belarus, Rechitsa Wrote 2094 messages Write a private message Reputation: 239 | #21[196282] September 20, 2010, 16:37 |
Tatyana wrote:
I just looked at the regulations - it seems like this is a matter for the enterprise - as you forget in the accounting policy, do so... so these are the things)))))))
God bless!!! otherwise I’m already thinking, why does a person need brains, he thinks all sorts of stupid things, then he does the same thing
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| Tatiana [email protected] Belarus, Minsk Wrote 2663 messages Write a private message Reputation: 184 | #22[196289] September 20, 2010, 16:45 |
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| Tatiana Gaenkova [email protected] Belarus, Minsk Wrote 17697 messages Write a private message Reputation: 1901 Group: Moderators | #23[196295] September 20, 2010, 16:56 |
Tatyana wrote:
Murnya-murneya, but how can you write off a chair five years later that has broken down, without knowing what year “guy, from what ship and on what seas have you been a sailor?”...conduct a private investigation? call up a guy who retired and was a witness, describing to him a speckled or striped chair... which you want to write off, but at your arrival you have 15 of them, which came at different times and in different places...
why an investigation? write off the chair that is more convenient. And it is not forbidden to add clarifications to the name and assign it to MOL
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I’m rarely on the forum, so I can’t advise everyone in private messages. Sorry.| neFreken Bock [email protected] Belarus, Rechitsa Wrote 2094 messages Write a private message Reputation: 239 | #24[196302] September 20, 2010, 17:13 |
Andromeda wrote:
write off the chair that is more comfortable
yes, if there are very few of them
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| Dormut [email protected] Belarus, Minsk Wrote 690 messages Write a private message Reputation: | #25[352099] June 21, 2011, 10:11 |
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—| Alenka [email hidden] Belarus, Grodno Wrote 2247 messages Write a private message Reputation: 125 | #26[443569] December 9, 2011, 9:18 |
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| Tatiana Gaenkova [email protected] Belarus, Minsk Wrote 17697 messages Write a private message Reputation: 1901 Group: Moderators | #27[443716] December 9, 2011, 11:51 |
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Error 1. Incorrect number structure
There are no special requirements for the formation of inventory numbers either in Instruction No. 157n or in other regulatory legal acts. Therefore, institutions can independently develop a procedure for generating inventory numbers and reflect these rules in their accounting policies.
Typically, the structure of the inventory number includes the information that an institution needs for operational accounting of non-financial asset objects, for example, a code for the type of activity where the object is used, a synthetic account code, an analytical account code, or a serial number.
The first and quite common mistake is failure to comply with the requirements for the structure of inventory numbers recorded in the accounting policy - for example, if, according to the requirements of the accounting policy, the inventory number must consist of 10 characters, and the inventory number assigned to objects consists of 14 characters (see materials published on the official website of the Chuna district municipality: www.chuna.irkobl.ru, path: Chamber of Control / Results of control activities / Report No. 01-16/06 dated 11/14/2014).
Error 2. Incorrect choice of method for affixing the inventory number
The main methods for affixing inventory numbers assigned to fixed assets are listed in paragraph 46 of Instruction No. 157n. This regulatory document states that the inventory number assigned to an object must be designated by a financially responsible person in the presence of an authorized member of the commission for the receipt and disposal of assets by attaching a token to it, applying paint to the accounting object or in another way that ensures the safety of the marking.
Thus, the list of methods for affixing inventory numbers is open, and practice shows that quite often specialists from institutions print out data on inventory numbers on paper and stick them with tape. This method is often used when assigning inventory numbers to stationary objects: benches in the games room, table tennis tables, etc.
However, this approach often raises objections among inspectors. It is believed that in this case we can say that the inventory numbers are applied in a way that does not ensure their safety, that is, the requirements of paragraph 46 of Instruction No. 157n are violated - see, for example, the information posted on the official website of the Cherepovets municipal district (www. cherra.ru, act of control activities of the control and accounting committee of the Municipal Assembly of the Cherepovets Municipal District dated 10/05/2012 No. 33).
Property inventory
Violation. When preparing annual reporting forms or when changing the head of an institution, an inventory of assets and liabilities was not made.
According to the provisions of Art. 11 of the Accounting Law No. 402-FZ, assets and liabilities are subject to inventory. During the inventory, the actual presence of the relevant objects is revealed, which is compared with the data of the accounting registers. The cases, timing and procedure for conducting an inventory, as well as the list of objects subject to inventory, are determined by the economic entity, with the exception of mandatory inventory. Mandatory inventory is established by the legislation of the Russian Federation, federal and industry standards. Thus, when conducting an inventory, state (municipal) institutions are guided by the provisions of Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49 “On approval of the Guidelines for the inventory of property and financial obligations” (hereinafter referred to as the Guidelines). Note that Art. 12 of the Accounting Law No. 129-FZ contains the same list of cases when conducting an inventory is mandatory as clause 1.5 of the Methodological Instructions .
