How to draw up an order for an inventory. How to draw up an order to conduct an inventory Inv 22 sample

Before starting a regular or extraordinary inventory, responsible persons should draw up a document in the INV-22 form. It will be stored in the accounting department of the legal entity indicated at the bottom of the form. For example, if the head office requests an inventory, then all reporting on it should go there. Once accepted, the document must be kept for 5 years.

Sample and blank form of form INV-22

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It should immediately be noted that the owner of the property being revalued and the customer of the assessment may not coincide:

The check can also be assigned to one of the departments, for example, the archive, human resources department, warehouse, etc. Remember that without a completed INV-22, inventory cannot begin. Only after the corresponding order has been issued, the responsible commission proceeds to drawing up preliminary acts and inventories.

Filling out the fields of the INV-22 form

Drawing up an order (resolution) for inventory is an extremely simple procedure. You will need to include OKPO and the name of the structural unit in the header if we are not talking about general inventory or revaluation, but about reporting on the property of a separate branch. If you plan to conduct inspections in several departments, then INV-22, as well as associated forms, will be compiled for each.

The object of the inventory can be inventory, liabilities, completed or unfinished construction objects, objects in safekeeping, etc.

We indicate “control check” or, more directly, “scheduled inventory” as the reason for the planned inventory. If personnel changes occur - “change of financially responsible persons” or “reorganization”. The resolution is also completed for cases of revaluation.

In the event of a change in responsible persons, storekeepers, cashiers and other specialists employed at the time of the inspection are indicated.

The timing of the assessment must be precise. The start date cannot be earlier than the document date.

After the INV-22 is completed, it should be entered into the journal using the INV-23 form. But the results of the inspection are entered into the journal using the INV-25 form. These documents can remain in the structural unit or be transferred (in the case we discussed above).

Responsible persons according to form

As a rule, form INV-22 is filled out on behalf of the director of the enterprise (or his deputy). The chairman of the inventory commission is usually the chief accountant (his deputy), but in special cases the responsible persons may change. The number of members may be less than the number of fields specified in the document.

Positions may be abbreviated, and full names may be given in the form of surname and initials. There is no indication in the Goskomstat resolution that the signature must be deciphered indicating the full name and patronymic.

A sample of filling out the composition of the commission members is shown below:

Any organization conducts an inventory of material assets at least once a year. To do this, it is necessary to appoint a special commission from among authorized employees and issue an order to conduct an inventory. The procedure and schedule for conducting an inventory in an organization must be enshrined in the accounting policy for accounting purposes (clause 4 of PBU 1/2008). However, an inventory commission is created for each specific case. Its composition, powers, as well as the timing of the inventory must be enshrined in a separate internal act of the organization.

In budgetary organizations, through an inventory, it becomes possible to check the availability and condition of property. Compare property data since the last inspection with the results as of the current date, identify the nature and reasons for possible discrepancies. And based on the data obtained, evaluate the correctness and compliance of the accounting carried out at the enterprise. In general, the reasons and procedure for inventory in a budgetary and commercial organization are approximately the same.

When is inventory needed?

A sample order for inventory is usually required in some cases listed in clause 27 of Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, in particular:

• before drawing up the annual report;
• when appointing new financially responsible persons, including in connection with the transfer of property to third parties;
• after thefts or natural or man-made emergencies (fires, floods, explosions, etc.).

Typically, the order to begin an inspection is issued by the head of the organization, either scheduled or unscheduled. The person responsible for such an event is usually the chief accountant or another accounting employee. A special commission is engaged in counting material assets, the members of which must be familiarized with the relevant local act upon signature.

Inventory order form

The main document of the inventory process is the order. Therefore, we will consider it in more detail and learn how to compose this document correctly. A unified sample of an inventory order for 2019 can be found in Resolution No. 88 of the State Statistics Committee of Russia dated August 18, 1998. Form No. INV-22 is a universal form that can be used by organizations of all forms of ownership. The form can be used both when conducting scheduled and unscheduled inspections of material assets.

Sample of filling out an order to conduct an inventory of 2019 in budgetary institutions

Form of order to conduct inventory according to form No. INV-22

If for some reason this form is not suitable, you can develop your own. The main thing is that it is enshrined in the company's accounting policy. An arbitrary sample order for inventory of material assets 2019 may look something like this:

In any case, the document must contain the following mandatory details and information:

• company name;
• date of preparation and document number;
• the purpose of the inspection and what it will concern: goods, fixed assets, tangible assets, accounts receivable, all property of the company;
• divisions and departments of the company in which the inspection will be carried out: warehouse, store, accounting or the entire company as a whole;
• period and duration of the event - from what date to what date, when to provide the results of verification actions;
• composition of the commission and full name its chairman (the commission, in addition to the company’s employees, can include third-party auditors);
• details of the manager who signed the document.

After publication, the local act must be registered in a special journal to record control over the implementation of such decisions. Its recommended form can be taken from Goskomstat Resolution No. 88 (Form No. INV-23) or developed independently. All employees listed in it must be familiarized with the order. They can sign the acquaintance directly on the form or on a separate sheet of acquaintance with the document, which is filed with the order.

Step-by-step instructions for drawing up an order

Step 1. Specify the name of the document.

Step 2. In the appropriate fields, enter the name of the organization (IP), indicate OKPO, and write the date of compilation.

Step 3. Fill out the main part of the order. Here you should clarify the type of inspection and its purpose, as well as list the members of the inventory commission participating in the event and its chairman. Their first and middle names can be abbreviated.

Step 4. We indicate which material assets and in which departments and separate divisions of the company should be checked.

Step 5. We indicate the exact timing of the inspection with its start and end dates.

Step 6. We inform you about the reasons for the need to inventory valuables.

Step 7. We indicate the deadline for submitting the audit results to the accounting department.

Step 8. We certify the document from the manager.

Step 9. Assign a number and register it in a special journal.

Step 10. We introduce it to all interested parties, including employees of departments and divisions where the inspection will take place.

Results of inspection of goods and materials and another order

At the end of the procedure for calculating and comparing the results, members of the commission must properly document the results of the inspection. All identified discrepancies must be recorded in the results record sheet (form No. INV-26) from Goskomstat Resolution No. 26 dated March 27, 2000. And after discussing the results and the inventory commission making a verdict, which is recorded in a special protocol, the manager must issue another order to this time about the results of verification activities and the results that were achieved. The reaction of the head of the company to the proposals of the commission members and instructions on the necessary actions should be given. This could be: additional verification, sanctions for perpetrators, introduction of additional security measures. The same local act appoints employees responsible for its implementation, who should also be familiarized with the document for signature. Control over the execution of orders is usually left to the director of the company.

Before starting an inventory, it is required to issue a corresponding document on its conduct. For this purpose, the State Statistics Committee approved a special unified form INV-22, which will become an administrative document on the inventory.

Since the order is the primary accounting document that confirms the fact of appointment, carrying out an inventory, approves the list of officials responsible for carrying out it, it can be drawn up either in the INV-22 form, or you can develop your own internal document and approve it., and for development document template, the organization can use the unified INV-22 form as a basis, adding the necessary details and information. The main condition for self-drafting is that the document must contain all the mandatory details listed in Part 2 of Art. 9 Federal Law of December 6, 2011 No. 402-FZ.

The head of the company must sign the issued form. Then the order is necessary:

• register (this can be done, for example, in the logbook for monitoring the implementation of orders to conduct an inventory). Just like the INV-22 form, the accounting log form can be developed independently or used as a sample to fill out the unified form No. INV-23 approved by the State Statistics Committee;
• give to the chairman of the inventory commission.

Before the start of the inventory, financially responsible persons must draw up receipts stating that all documents for the property, both expenditure and receipts, were transferred to the accounting department or handed over directly to the inventory commission, as well as valuables that fell under the responsibility of the commission were capitalized, and those that dropped out are written off.

Sample of filling out the unified form INV-22

In the header of the form, you must fill in the details of the organization: name, division, OKPO code. Then enter the number and date of the document. The main part of the INV-22 form contains information about the composition of the inventory commission: the position and full name of the chairman of the commission, the positions and full name of its members.

The inventory commission may include:

• representatives of the enterprise administration;
• accounting staff;
• other company employees (this could be engineers, economists, etc.);
• if necessary, these can be specialists from independent audit organizations or employees of the company’s audit department.

Then, in the unified form INV-22, lines are filled in indicating the obligations or property that are subject to inventory, the dates when the inventory should begin and be completed. Next, the reason for the inventory is indicated, the deadline for submitting materials about the inventory, and the document is signed by the manager. The signed order is given to the chairman of the inventory commission. The INV-22 form is quite simple; tips for filling out are contained in the transcripts under each line. To avoid mistakes when filling out the form, you can use the sample for filling out the unified form INV-22.

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From time to time, companies take inventory. The main task of inventory is to find out whether the accountant's data coincides with the actual presence of the company's assets. The head of the company, in agreement with the chief accountant, determines the date for the inventory (during the fourth quarter of the reporting year). First of all, the head of the company issues an “Inventory Order”.

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How to correctly draw up an inventory order

The document specifies the content, volume, procedure and timing of the inventory. In addition, the document specifies the personal composition of the commission conducting the inventory. The commission may include employees of accounting, administration, and those specialists who can evaluate the values ​​​​that are subject to inventory. In addition, specialists can be brought in from outside.

The document must indicate what exactly is subject to inventory. The document also indicates: the start date of the inventory and its end date, and, of course, the reasons for the inventory. The reasons for the inventory may be: revaluation of values, change of financially responsible person, control check.
Carefully filling out the document will avoid further confusion. The head signs the document and passes it to the chairman of the commission.

The chairman of the commission must endorse the receipt and expenditure documents that are attached to the reports. In these documents, the chairman writes: “Before inventory on __ (date).” These documents will serve as the basis for assessing the value at the beginning of the inventory of valuables.

The accountant, in turn, provides the commission members with accounting data, which should provide information about the list and value of the property. Upon completion of the inventory, all commission members must sign the INV-22 form.

Each organization is faced with the need to recalculate and evaluate the performance of its assets. For this purpose, an inventory of property is carried out. One of the first documents that should be drawn up before starting the procedure is an order to conduct an inventory; to complete it, you can use the developed unified form INV-22. The inventory order form itself can be downloaded at the end of the article. After which the form can be filled out using the example of filling out the order INV-22 presented below.

Typically, an inventory is carried out at the end of the year in order to summarize the activities for the year. In addition, inventory is appropriate when changing the financially responsible person.

The start date of the inventory and the composition of the inventory commission are determined, which will monitor the correctness of the inspection.

All this information must be recorded in the manager’s order. As a rule, an order is issued in the form INV-22.

Order for inventory of property. Sample filling

The order contains a list of members of the inventory commission by name, indicating their positions, and the chairman of the commission is separately identified.

You should also indicate the reason why the audit is being carried out.

During the inventory process, inventory lists (INV-1, INV-3,4,5,6) are filled out, which, after the inspection is completed, are signed by members of the commission and transferred to the accounting department. Accounting employees, in turn, analyze inventory data and draw up matching statements (INV-18, INV-19).

In order INV-22, indicate the date by which the inventory records must be submitted.

The order is signed by the head of the enterprise.