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Accounting region - Sopko V.V.

A.6.1.8.2. Classification and Inventory

There is a separate view of the inventory of the inventory and inventory of two types: see the part.

It’s a matter of taking inventory of everything without a blame on state donations - material values, pennies, rasrahunks, which belong to statehood. Taku inventory to carry out before the first sound. Terminology of the inventory of state property facts is governed by the law (the Main provision for inventory, the Provision for accounting and balance sheet).

Chastkova іnventarizatsiya okhoplyu okremі see the gospodar facts. For example, a penny change at a casino, commodity-material values ​​is skinny.

Okremo to conquer the vibration inventory, I want to characterize the accumulation of gospodarsky facts to keep up to frequent.

A.6.1.8.3. Methodology of Inventory Inventory of Inventory Descriptions

Zagalny nourishment to the order of carrying out inventory counts Regulations for accounting and balance sheets and Basic provisions for inventory. It is necessary to carry out inventories of all resources of the statehood with these documents in the dermal statehood.

Depends on the inventory of the inventory methodology of carrying out the remaining changes.

For example, the methodology of carrying out inventory of material values ​​to be taken from one's own list of elements.

1. Visiting of the inventory inventory.

2. Approval of the inventory committee.

3. Instruction of inventories.

4. A robot on the display of values.

4.1. Dobir Rospiski.

4.2. Warehousing inventory will describe the values ​​behind the ideas of zberigannya:

a) of fellowworkers for vikoristannya;

b) not ancestors for vikoristannya (z_psovanikh).

4.3. Viznazhennya ignorant result.

4.4. Foldable igneous gown.

5. Submission of inventory descriptions to accounting.

6. Warehousing of vіdomostі.

7. The recognition of the result.

8. Warehousing by the chief accountant.

9. The transfer of values ​​from the parental materiality of the individual.

10. Vidbittya result of inventory on the rahunah accounting region.

Otzhe, inventory of values ​​- folding accounting process.

The methodology of carrying out inventories of penniless interests and their values, in order to protect them, to take such elements:

1. Visiting of the inventory inventory.

2. Approval of the inventory committee.

3. Instruction of inventories.

4. Reconsideration of the actual occurrence of pennies and the storage of the inventory description (chi act).

5. Viznazhennya ignorant result.

6. Folding the igneous gown.

7. Transfer of inventory acts to accounting.

8. Viznazhennya kintsevogo (residual) result.

9. Vidbittya result of inventory on the rahunah accounting region.

The methodology of inventorying rozrahunkovih vidnosin to clean such elements:

1. Visiting of the inventory inventory.

2. Approval of the inventory committee.

3. Instruction of inventories.

4. Billing of counterparties to a specific client with special rakhunkіv.

5. The observance of the contract account for the abo pіdtverdzhennya.

6. Virіshennya spіrnih food.

7. Warehousing inventory description (Act inventory).

8. Transfer of inventory acts to bookkeeping.

9. The recognition of the result of inventory.

10. Vidbittya results of inventory on the rahunah accounting region.

Let’s take a look at the most important elements of the methodology of carrying out inventories of material values ​​from the perspective of the accounting theory of the region.

At the dermal enterprise ( state gratitude) for carrying out inventory taking, the central inventory office is in such a warehouse: heads (patron office manager) and member office (head accountant, representative office). Tsya komіsіya vіdpovіdaє for their free time and their inventory. On mіstsyah zberіgannya inventory materіalnih tsіnnostey require for stvoryuyutsya robochі іnventarizatsіynі komіsії, SSMSC pid kerіvnitstvom tsentralnoї komіsії zobov'yazanі in prisutnostі materіalno vіdpovіdalnoї individuals viyaviti i pіdrahuvati in naturі (zvazhuvannyam abo obmіryuvannyam) factuality nayavnіst vsіh tsіnnostey. Record the results of the inventory before the inventory description of the established form.

Before the cob of inventory materials, take an extract in that all documents for identification and identification of values ​​have been created before accounting for any unapproved values ​​in Germany.

As a rule, in the middle of values, inventory, objects that do not have to be owned, and hourly spend time in new ones, as well as follow the next inventory and describe them, but also take into account the following. At manifestations of the inventory, the non-attachment of material values ​​is stored in the act, the meaning of the degree of non-admittance, as well as the reasons for this, are blamed for the impossibility.

Іnventarizatsіynі inventory pіdpisuє robochem іnventarizatsіyna front fee i materіalno vіdpovіdalna person, yak Got to pіdpisu zaznachiti scho materіalnі tsіnnostі, perelіchenі in tsіy vіdomostі, priynyatі on vіdpovіdalne zberіgannya i zhodnih pretenzіy to іnventarizatsіynoї komіsії in neї Absent. I’ll write the inventory to be reviewed so that I can review it, then I’ll review the inventory and the central inventory, and turn it over to bookkeeping.