Blank form No. INV-19. Comparison sheet of inventory results material assets

The form is used to reflect the results of the inventory of inventory items, finished products and other material assets for which deviations from accounting data were identified.

The comparison sheet reflects the results of the inventory, that is, the discrepancies between the indicators according to accounting data and the data of inventory records. To do this, indicate the name of the nomenclature of inventory items, the unit of measurement and the results of the inventory in the form of the quantity and amount of surpluses and shortages identified during the inventory

Separate matching statements are compiled for values ​​that are not owned, but are listed in accounting records (those in safekeeping, received for processing, etc.).

The matching statement is drawn up in two copies by the accountant, one of which is kept in the accounting department, the second is transferred to the financially responsible person(s).

Organizations of any type must carry out an inventory procedure on a regular basis in order to monitor the presence and condition of inventory, fixed assets and intangible assets (intangible assets). In cases where the audit reveals the presence of non-compliance during the activities carried out, a matching sheet helps to establish a discrepancy.

Necessity

An authorized person, before drawing up such a document, should check very carefully all the data and calculations that were collected and calculated, after which the convened commission sums up the results and completes the inventory process.

A statement of this nature is needed in order to identify and display those discrepancies that exist between accounting documents, reporting and the real state of the enterprise’s property (availability, lack of resources, etc.).

Even small differences in the composition of goods and materials or operating assets must be reflected in the comparison report. As an explanation, special accounting certificates are drawn up, which indicate the reasons for the inconsistency, because this is important for the procedure for writing off these objects.

Causes:

1. Theft in minor and significant amounts.
2. Shortage of inventories, equipment or goods.
3. Losses incurred due to an emergency or natural disaster.
4. Damage caused to property by persons responsible for its operation.

Not all officials have the knowledge to fill out the statement, which is established by the relevant requirements. However, you should remember main factors:

1. The difference that was identified in the amounts during the audit.
2. , which appeared in TMC.

Misgrading is an error in the classification of a product or material due to which it was assigned to the wrong group.

After the matching statement has been compiled, it is necessary to write off all losses within the limits provided for accounting policy organizations. If during the audit a surplus was identified or a surplus was discovered, then they are displayed in the statement, as they were indicated and calculated in the financial statements.

Organization can use uniform registers, in which the parameters of the inventory carried out and data from the matching sheet are combined. This happens when procedure objects do not belong to the enterprise by right of ownership, but are displayed in the accounting system.

Such objects can be:

1. Items of a valuable nature that have been transferred for storage.
2. Rented assets.
3. , goods that were given to the enterprise for processing and use.

During the inventory process there is drafting a reference document for transfer to property owners.

To correctly compile a matching statement, the responsible person authorized to compile it must have an understanding of the basic terminology of the process.

Basic Concepts:

1. Inventory– verification and accounting of property and financial obligations in use by the organization.
2. Company property is called what is owned by the company, regardless of participation in the production process or economic life.
3. Fixed assets- this is property directly involved in the production process, aimed at producing valuable goods and bringing economic benefits to the organization. At the legislative level, the obligation of firms to check the condition of the operating system is established by conducting regular checks prescribed by the accounting policy.
4. Intangible assets– rights to intellectual property for which there is a license, as well as rights and achievements to any invention or discovery. This also includes investments of a monetary nature - investments. Verification of intangible assets is enshrined in the legislation of the Russian Federation and is mandatory.
5. Inventory- property of an enterprise whose purpose of operation is to make a profit.
6. Settlements with counterparties– deductions of any type.
7. Reserves that will appear in connection with upcoming expenses of the enterprise- this is a certain amount Money, which represents a reserve fund in cases when it becomes necessary.

Purposes of filling out and drawing up a matching statement:

1. It will not allow you to make mistakes when carrying out the procedure and other enterprise resources.
2. This is a great way to collect accurate information and organize existing information about operating systems and other property that belong to the organization.

Based on the data obtained, the company can develop a strategic plan to improve the management system, production and economic policy. The data obtained during inspections can be used not only in the internal affairs of the enterprise and desk audits, but also for presentation to investors and founders for information purposes.

With the help of a matching sheet one gets the most reliable and most accurate information O financial condition organizations.

The preparation of inventory documentation is regulated by the legislative acts of the Russian Federation. The most important of them is Order of the Ministry of Finance of the Russian Federation No. 49 dated June 13, 1995. It consists of:

1. Basic provisions and concepts.
2. Rules to follow when carrying out the procedure.
3. A set of rules for carrying out an inventory of certain types of activities of an organization or for assessing property (fixed assets, intangible assets and tangible assets, agricultural purposes, animals, etc.).
4. The sequence of filling out the matching sheet.
5. How to correctly carry out the inventory procedure and correctly fill out all the documentation.

The act includes extensive list of applications, which you need to know. List:

• requirements for the compilation format;
• the procedure for filling out the regulation book on compliance with orders relating to inventory;
• the form of the statement form is approved;
• information about the contents of the control book;
• a statement filled with information obtained as a result of the procedure;
• the process of assessing and accounting for assets;
• inventory of goods and materials;
• the procedure for drawing up an act of accounting for already shipped goods;
• a mechanism for checking the condition of valuable property that was transferred to the organization for temporary storage;
• rules for drawing up a report on goods in transit;
• form for reporting on ongoing but not yet completed work;
• drawing up an act indicating information about upcoming expenses;
• act on the recalculation of funds of the enterprise;
• document on accounting and inventory of securities;
• statement of settlements with customers and clients;
• determination of comparative value calculated on the basis of data and material values.

The form must be filled out in duplicate– one is given to the financially responsible person (MO), the other is intended for accounting. An accountant is responsible for filling out and preparing the document.

Page 1

1. In the line “Organization” the full name of the company where the inspection is being carried out is written.
2. The next one indicates the name of the department where the procedure takes place.
3. The right side of the page contains information about the OKUD, OKPO form, and in the column called “Type of activity” the code established for the corresponding type of sector of the national economy is entered - OKONH (it is assigned by the State Statistics Committee of the Russian Federation). Then you should write down the date and serial number of the document, which regulates the reason for which the inventory is being carried out. Next, enter the start date and end date of the check. If the company adheres to the coding system, then the line “Operation code” is filled in.
4. In the corresponding lines it is necessary to display the number assigned to the matching sheet and the date of formation.
5. At the bottom of the form, the date of re-registration and the signature of the MO of the person or several authorized employees with a full description of the full name are indicated.

Page 2

Box 1– Assigned serial number of inventory items.

Column 2– Full information about the purpose and name of goods and materials, a brief description of properties and capabilities.

Column 3– Nomenclature number assigned to the product in the company.

Column 4– code that corresponds to the unit of measurement of the product in the OKEI classifier.

Box 5– Name of the measurement measure of inventory items.

Box 6– Number assigned during inventory.

Column 7– If the goods and materials have a passport, then its serial number is entered here.

Column 8-11– quantity and price of surplus and shortage of goods.

Column 12-17– explanations regarding the explanation of the reasons for the occurrence of surpluses and shortages.

Page 3

Column 18-23– final results identified in the process of re-registration of misgrading.

Column 27-32– final results on the volume of shortages – in quantitative and monetary terms. The columns are repeated in pairs, to be filled in if the guilty parties are identified (no more than 3 people).

Empty, unfilled columns should be crossed out. The matching statement is certified by the signature of the chief accountant and, after careful reading, by the financially responsible person.

INV-18 and INV-19

Sheet INV-18- this is a document of a comparative type, which is drawn up when carrying out inventory activities of OS and. She designed to display status fixed assets and intangible assets. It indicates data on the recounting procedure carried out and the identified quantity and amount of surplus or shortage.

Sheet INV-19– this is an act issued when checking the condition of inventory items. It is needed to create a real picture of the availability and condition of inventory items. It records the differences in the results of the re-registration and the information contained in the accounting documents. You can fill out forms using computer technology or manually.

In accordance with Article 9 No. 402-FZ dated December 6, 2011, the use of unified forms is not a prerequisite - the organization has the right to draw up the form itself and even add analytical aspects. The standard of the compiled and approved matching statement can be used for the entire company or allow each division to develop its own sample, taking into account the characteristics of the departments.

An example of a balance sheet is presented in this video.

A matching statement is a document on the basis of which the head of an organization can obtain information about how correctly and timely the accountant reflects in the accounting operations the accounting, movement and disposal of the organization’s property. Article 11 Federal Law dated December 6, 2011 N 402-FZ “On Accounting” requires all organizations to conduct an inventory of their assets and liabilities. The inventory results are subject to documentation. The matching statement will be discussed in our article.

Comparison statements of the results of inventory of fixed assets (form No. INV-19) and inventory items (inventory assets) according to form No. INV-18 are primary accounting documents, the unified forms of which are approved Resolution of the State Statistics Committee of Russia dated August 18, 1998 N 88

You will also find a sample of filling out the matching statement and the matching statement form using forms No. INV-18 and INV-19 in this article.

When are matching statements compiled?

The inventory results sheet in forms No. INV-18 and No. INV-19 are used to reflect the results of the inventory of fixed assets, intangible assets, inventory, finished products and other material assets for which deviations from accounting data have been identified. If, based on the results of the inspection, surpluses or shortages of the organization’s property are established, then in this case, either a matching statement is drawn up in form No. INV-18, if the inventory was carried out in relation to fixed assets, or in form No. INV-19, if an inventory of inventory items was carried out .

But matching statements are drawn up not only based on the results of a planned inventory. If evidence of property damage is detected, the organization is also obliged to conduct an inventory of the property. For unusable and damaged property identified during such an unscheduled inspection, appropriate acts are drawn up, for example, an Act on damage, damage, or scrap of inventory items in the TORG-15 form or an Act on the write-off of goods in the TORG-16 form, approved Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132.

Based on their purpose, comparison sheets in form No. INV-18 and No. INV-19 are formed on the basis of other documents that accompany the inventory: first, the head of the organization signs an order (resolution, instruction) to conduct an inventory, then the commission directly checks the name, quantity fixed assets and merchandise inventories, and also determines the qualitative state of these objects. The commission enters the received data into statements: for fixed assets an inventory is drawn up in form No. INV-1, for inventory items - an inventory is made in form No. INV-3 or an Act in form INV-4, if an inventory of shipped inventory items was carried out.

Only after the above inventories and acts have been compiled, the data reflected in them is verified with accounting data. And if it turns out that some property is not reflected in the accounting records, or, on the contrary, “extra” property is reflected, then this fact is recorded in the matching statements in form No. INV-18 and (or) No. INV-19. Consequently, if, based on the results of the audit, no discrepancies are identified between the actual availability of the organization’s inventory assets and the data reflected in the accounting records, then matching statements are not compiled.

What is reflected in the matching statements

Only those items of property for which deviations have been identified are entered into the comparison statements using forms No. INV-18 and No. INV-19. If an organization identifies discrepancies regarding property that does not belong to it (for example, leased property; property received for processing), then data on the results of the audit for such property are reflected in separate matching statements.

The amounts of surplus and shortage of inventory items in the matching statements are indicated in accordance with their assessment in accounting. At the same time, if the shortage of inventory items is determined taking into account the norms of natural loss, then in this case a calculation of losses within the specified norms must be attached to the comparison sheet. The amounts of the final shortage, taking into account the calculation of losses, are reflected in columns 27-32 of the INV-19 matching sheet. The loss of inventory within the established norms is determined after offsetting the shortages with surpluses based on re-grading.

When filling out the comparison sheet to reflect the results of the inventory of intangible assets (Form N INV-18), columns 3, 8, 10 are not filled in.

Comparison statements are drawn up in 2 copies and signed by the accountant and the financially responsible person, who by his signature confirms that he agrees with the results. One copy remains in the accounting department, the second is transferred to the financially responsible person. The records must be kept for at least five years.

It very often happens that during the inventory, misgrading is revealed - a simultaneous shortage and surplus of similar material assets. In this case, the shortage can be covered by surpluses. This operation is reflected in the matching statement as an offset. To do this, the financially responsible person must provide an explanation to the inventory commission about the mis-grading.

If the surpluses and shortages arose due to the accountant’s errors, then the difference between the accounting data and the inventory results is reflected in the corresponding columns 12 to 17 of the column “Adjusted by clarifying the accounting entries” of the INV-19 matching sheet.

When reflecting shortages and surpluses identified during the audit, accounting should be guided by the provisions of the Regulations on accounting, approved by Order of the Ministry of Finance of Russia dated June 28, 2010 N 63n.

Sample comparison sheet of fixed assets inventory results

A comparative statement of the results of the inventory of fixed assets, intangible assets based on the results of the inventory of intangible assets and fixed assets leased by the organization.

Sample comparison sheet of inventory inventory results

During the inventory, the following was established (page 2 of the INV-19 form):

The form for the comparison sheet of inventory inventory results is drawn up after checking the warehouse and detecting misgrading or other discrepancies with the balance according to accounting and inventories. The document is filled out by a commission, which usually includes the head of the department, an accountant and a senior cashier (or other responsible person).

One of the form tasks— inform the financially responsible person of the fact of warehouse non-compliance. Therefore, the form is usually supplemented by an explanatory statement about the reasons for the accounting violation. The director's signature on the document is not required.

Sample and blank form of INV-19 form

FILES

INV-19 covers both tangible and intangible assets, as well as raw materials. Items in safekeeping are entered into another form - INV-5. The INV-18 statement is intended for fixed assets. Rented items are not included in the form.

IMPORTANT!
Form INV-19 requires double-sided printing in 2 copies. In our example, page #1 is the front side, and page #2 is the back side. You can fill out the form either manually or by in electronic format. One of the certified copies is transferred to the accounting department, and the second is stored at the retail outlet or warehouse where the shortage, mismatch or surplus was discovered.

Filling out the fields of the INV-19 form

As in many other acts, the header indicates the full name of the enterprise and specific retail outlet, the OKUD, OKPO form, and type of activity. The specificity of the document is that unnecessary options are crossed out, and the necessary ones are not emphasized.

First of all, we select the basis for inventory (order):

The “Type of operation” field is usually left blank. If your company codes types of operations, then remember that in July 2016 the list of codes underwent changes and became significantly shorter.

The full names of the responsible persons must be indicated. But positions can be cut.

Second page of the form

Basic information is contained on the second page. The goods for which a discrepancy was detected, the type of discrepancy, and the accounting procedure are indicated here. Units of measurement of goods should be indicated both in the usual designations (pieces, g, units) and in the OKEI code. For intangible assets, these columns can be skipped.

If there was a set-off of surpluses, the commission must indicate serial numbers surplus positions, as well as the final capitalization date (columns 24-26).

Almost an entire page is devoted to entering information about products. However, if almost everything has come together and many rows remain empty, they should be crossed out.

Note! In our example, the statement was compiled for September. However, if the inventory took place at the end of the previous month (for example, August 30), then the last date of August should be indicated as the filling date.

As a rule, INV-19 is issued once a month. Then, based on the forms for the year, the accounting department generates an annual report. This is why it is important to keep completed forms.

A matching sheet is a document that should be filled out in the presence of any deviations discovered during the inventory process. We will tell you about what types of matching statements there are and how to prepare them in our article.

What are the matching statements for inventory f. 0504092, INV-18 or INV-19?

A comparison sheet must be filled out if, at the end of the inventory procedure, a larger or smaller number of inventory objects is discovered.

There are 2 types of matching statements for commercial structures:

• statement of results of inventory of fixed assets and intangible assets (INV-18);
• statement of inventory inventory results (INV-19).

IMPORTANT! The company has the right to use independently developed forms of matching statements, taking into account the design requirements primary documents according to .

In budgetary institutions, form 0504092 is used.

Read about the inventory procedure in the material .

What form is used to fill out the matching sheet?

The forms of matching statements are given in the Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, they can be downloaded on our website:

The matching statement form for budgetary institutions in form 0504092 was approved by Order of the Ministry of Finance dated March 30, 2015 No. 52.

Sample comparison sheet of inventory results of fixed assets and intangible assets

The list of identified deviations in fixed assets and intangible assets is drawn up in the form of 2 identical copies (one will be kept by the accounting employee, the other by the financially responsible person). A separate document is drawn up for rented objects.

You can download a sample of filling out a matching statement in form INV-18 on our website:

The statement form consists of the following parts:

1. “Hats”, which indicate:

• general information about the company conducting the audit: name, main type of activity and other data;
• information about the inventory - the basis for its conduct, as well as the start and end dates;
• number and date of preparation of the statement.
• the type of transaction that is entered if the organization uses codes to reflect transactions in accounting; otherwise, a dash is added.

1. The tabular part, which indicates the data of “inconsistencies” in quantity.

The completed matching sheet is endorsed by an accounting employee and an employee responsible for the safety of the inventory property.

IMPORTANT! For existing deviations of intangible assets, a dash is entered in columns 3, 8, 10.

Read about the specifics of checking the availability of fixed assets in the article .

A sample of filling out a statement of discrepancies based on the results of an inventory of goods and materials

The comparison sheet based on the results of the inventory audit (form INV-19) is also filled out in 2 copies. Its structure and filling rules are similar to the example discussed above. After completing the statement, it is endorsed by the same persons as the previous one.

You can also download a sample of the completed INV-19 form on our website:

Read about what distinguishes the inventory process of goods and materials in the material .

Results

Inventory is not an easy procedure in the activities of any organization. It is important not only to carry it out correctly, but also to take a responsible approach to documenting the results, including comparison sheets, which record deviations in the availability of property identified during the inventory.