1. Theoretical and methodological bases of materials accounting

2.3 Inventory of materials in «APEAS CONSTRUCTION» LLC

Inventory is a method of accounting, and when conducting documentary audits, it is a method of actual control carried out by directly checking the availability and condition of inventory items, cash, calculations, the volume of work performed and the reality of balancesheet items.

The value of inventory is that it is carried out by the employees of the enterprise themselves.
Therefore , it acts as one of the methods of control of workers over the activities of the enterprise, serves as an effective means of monitoring the work of materially responsible persons, helps not only to open, but also to prevent possible shortages and theft of inventory.
To provide the production program with appropriate material resources, the enterpriseand «APEAS CONSTRUCTION» LLC have createdн a specialwarehouse for storing basic and auxiliary materials, spare parts and other materials. The most important condition for the correct organization of accounting for materials and ensuring their safety is a clear organization of the warehouse operation.
The company "«APEAS CONSTRUCTION»" LLC" has one storage room, which is equipped with racks and shelves for storing materials. For each type of content, labels are not written out, but a number is put. Материалы, Materials allocated to objects where work is performed by this enterprise are stored in the object's warehouses.
The order for this enterprise establishes the «APEAS CONSTRUCTION» of officials who are given the right to request materials, allow their release from the warehouse, and also determines the mode of release of materials from the warehouse. Samples of these individuals ' signatures arestored in the warehouse.
In order to ensure the complete safety of material resources and their correct accounting, the companyapproves, in accordance with the legislation, the persons responsible for the acceptance, release and write-off of materials (the warehouse manager), for the correct and timely execution of these operations, as well as for the safety of the material values entrusted to them. All operations of the movement of materials at the investigated enterprise are carried out by the warehouse manager, who is a financially responsible person.
The inventory plan is drawn up by the chief accountant in agreement with the Director. Inventory surveys are planned for a year, brokendown by quarter.
In addition, a schedule is drawn up for inventory of inventory items and control checks by officials of the management apparatus for a year.
Control over the implementation of the inventory plan is usually carried out by the chief accountant, and accounting and quality control of their implementation is most often carried out by the director. The organization of inventory of material values is of great importance both in the struggle for the safety of property and in the managementof economic activities of enterprisesя, as it makes it possible to obtain accurate and reliable information about the state of inventory, identify defective goods, monitor the activities of materially responsible persons,determine the amount of shortages and surpluses of inventory. values that affect the financial performance of trading enterprisesя.
Organizational activities of the inventory commission include receiving orders to conduct an inventory, instructing, studying and observing their duties, rights and responsibilities, and the procedure for paying for work performed. The document for the right to conduct an inventory for the inventory commission is the order of the Director for LLC "Sheet". Before the inventory starts, the chief accountant, with the participation of the director and a representative of the inventory commission, provides instructions on the procedure and technique for conducting inventory work. After registration and receipt of the order to conduct, the inventory commission immediately begins its implementation.
Before starting to check the actual availability of goods, the inventory commission conducts preparatory work. It опломбируетsealsthe premises for storing goods and material values, groups identical goods, separately stores defective and completely unusable goods, receives from financially responsible persons the latest commodity and monetary reports with relevant exculpatory documents, a receipt for the delivery of all documents and reports on the arrival and expenditure of goods and material values. Each document and report submitted to the commission is dated and signed by the Chairman of the inventory commission.
Товары, находящиеся в Unopened goods are opened and checked for both quantity and quality. In case of detection of damage, combat and scrap of inventory values, the inventory commission draws up an act and, together with a written explanation from financially responsible persons, submits it for consideration.
For goods and containers that are actually available in LLC "«APEAS CONSTRUCTION»" inventory «APEAS CONSTRUCTION»s are drawn up in accordance with form No. INV-3, approved by Resolution No. 88 of the State Statistics Committee of Russia dated 18.08.1998. Each copy of the inventory is signed separately by all members of the commission (not a carbon copy).
If a product was received at the time of inventory, the commission accepts it and writes it down in a separate inventory. On the receipt documents, a note is made that the goods were received during the inventory. It is published after inventory.
After the inventory is completed, the Chairman of the commission submitsthe inventory in the following order. One copy of the inventory is sent to the accounting department for drawing up a comparison «APEAS CONSTRUCTION», the second copy remains with the financially responsible person. A «APEAS CONSTRUCTION» of inventory items is drawn up in two copies and submitted to the Chief accountant against receipt. Submitted to the accounting department of LLC "Sheet" inventory inventories are thoroughly checked and then after checking the inventory result is displayed. Processing of documents at the enterprise under study takes no more than 4 days.
This completes the stage of inventory of inventory items, and we begin to process, review and record the results.ценностей, и приступают к оформлению, рассмотрению и учету результатов.
Identifying inventory results involves two stages.
The first stage is sumsming up the preliminary results of the inventory, which are determined immediately after its completion.
The second stage is determining the final inventory results.
It is carried out by the accounting department of LLC "«APEAS CONSTRUCTION»" after thorough verification and processing of all documents no later than 4 days.
In the inventory statement of balances compiled by the accountant of LLC "Sheet" in the "deviation" column, there are any shortfalls or surpluses. The inventory statement of balances is drawn up in two copies, one of which is stored in the accounting department, the second is transferred to the financially responsible person (warehouse manager)..
For goods that do not belong to the organization, but are «APEAS CONSTRUCTION»ed in the accounting records (are in responsible storage), the accountant makes separate comparison statements in two copies, one of which is stored in the accounting department, the second is transferred to the materially responsible person.
Thedata contained in the inventory «APEAS CONSTRUCTION»s are carefully checked. All violations of filling out the inventory «APEAS CONSTRUCTION» may indicate embezzlement. Fill-in violations include:

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  non-agreed corrections to the prices, quantities, and amounts of certain products.
  
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  erasing entries, adding and adding numbers.
  
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  incorrect balance of product units according to the inventory pages and the quantity specified by the commission.
  
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  overstatement of individual product balances indicated in the inventory (especially at the end of the inventory).
  
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  presence in the inventory of goods that were not included in the records of receipt and initial balance of goods;
  
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  non-compliance of documented container data with data on movement and actual availability of goods.
  

To identify embezzlement that is characterized by these signs, it is necessary to conduct their research by carefully checking those operations that contain formal signs of abuse, by applying urgent verification techniques, mutual control, control comparison, and others, in order to identify factors that indicate certain methods of concealing theft and abuse.
Having drawn up matching inventories, the inventory commission identifies the reasons for discrepancies between the actual availability of inventory items and accounting data found during the inventory and submits them to the head of the LLC organization "Sheet" Proposals for settling inventory differences and improving the internal control mechanism.
The results of the inventory are reflected in the month in which it was carried out, with the corresponding reflection in the accounting accounts.
Materials of the inventory commission are sent to the organization's accounting department upon completion of the inventory LLC "Sheet", where they are stored in a special folder for at least five years. Based on the requirement of clause 3 of Article 17 "Storage of accounting documents" of Law No. 129-FZ, the head of the organization is responsible for organizing the storage of inventory materials.