Equipment inventory and property logbook. Sample book of accounting of material values. What laws does it refer to?

Based on the question asked, it can be judged that all the requirements for keeping inventory logs at the enterprise are already met (firmware, page numbering, certification inscription on the back, etc.). There remains only a small explanation.

The concept of "inventory" is used in confidential proceedings when it is necessary to take into account (identify within the document flow and index) not only the document itself, but also its medium (sheet, form, bound or stitched multipage document, format, shape, etc. outward signs document).

When it comes to scientific and technical documentation industrial enterprise, then the concept of "inventory accounting" includes fixing the composition and information about confidential technical documentation, about bound documents, documents of dedicated storage and other documents on any medium, not included in the nomenclature of cases; information carriers (preliminary accounting documents), as well as completed office work (cases with executed documents), the accounting journals and filing cabinets themselves are placed on the inventory (list, brown registration by numbers in order). This is necessary for analytical work on data protection:

fixing the initial and working information about the document, its completeness and the integrity of all elements;
control of the location of documents and access to them for employees of the enterprise;
checking the actual availability of documents;
to carry out analytical work to study and verify the awareness of employees with the content of documents.

Accounting for confidential documents, including inventory, is kept centrally by the security service (office management or the department for work with technical documentation, if they are entrusted with a specific area of work with the relevant confidential documents) and includes the following operations:

indexing of documents,
initial registration of initial information about the document, logging or the formation of card files ( databases),
daily verification of the correctness of registration of documents and their availability.

In this case, the serial number of the inventory of the carrier is transferred from the journal (card index or database) to the carrier / document, which is drawn up in the upper right corner of the document or its title page (if the document is bound and has a cover). It is called inventory stamp, since it also briefly fixes the corresponding access restriction stamp on the basis of the type of secrecy (degree of confidentiality).

Example 1

Invert metering vultures

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And the following information should be recorded in the inventory log by type of document carrier:

Example 2

Invert register

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The given examples of registering the inventory are a generalization of the experience of the "best practices" and, of course, are of a recommendatory nature. Each enterprise, being the owner of the relevant information and taking measures to protect it, independently regulates the types and methods of identification, registration of documents and accounting of their carriers according to the type of the relevant secret.

The procedure for the inventory of media can be drawn up:

as a section in General Instruction on confidential office work;
if there are few confidential documents / documents of limited distribution in the organization, then a special Regulations for registration and accounting of documents of restricted access / restricted distribution... In this regulation, depending on the type of document and the issue / direction of the enterprise's activity and according to the type of secrecy, a section on the procedure for the inventory of carriers of documents is first drawn up, and then - a section on the registration of the documents themselves;
and if we are talking about scientific and technical production documents then more constructive and in a modern way the regulation of the applied inventory will be as follows:
- in production or work instructions, in which the parameters of a production process are set, the implementation algorithm and the corresponding block diagram are clearly distinguished; industry specialists, developers of instructions and regulations usually follow this rule;
- in the algorithm and flowchart of the process, information is analyzed, formalized and regulated, the procedure for documenting it depending on the type of secret and the media used (paper, electronic, their formats); In the regulation of these so-called document-oriented components or aspects, industry professionals can be assisted by representatives of the security and office services. Moreover, in practice, it may turn out that confidentiality is not always established and not in any production process;
- in the already formalized procedure for documenting, depending on the type of secrecy (degree of confidentiality), the procedure for inventorying the information carriers of documents and the procedure for registering the documents themselves are singled out and established separately.

Thus, the inventory of carriers "fits" into the regulated process for the main production functions enterprises by clearly regulating the procedure for documenting this process. The solution to this task is usually included in the area of responsibility of the security service or another unit entrusted with the conduct of confidential office work.

In "open" office work, the service documentation support management practically does not use inventory accounting, and by analogy with inventory accounting, the personnel department takes into account mainly work books and their inserts in the corresponding book of the approved form.

For reception, storage, accounting of commodity material values the organization must be responsible for certain employees (for example, it can be a warehouse manager or storekeeper) who are responsible for correct design operations on reception and release. The company may not have a corresponding position, but responsibilities may be assigned to another employee. At the same time, an agreement on full liability must be concluded with him.

The employee must reflect the presence and movement of a particular product in the relevant primary documents, the forms of which the company has the right to develop independently. Unified forms of documents can be used and refined as a model for the development of a document.

Stock register (sample)

If an organization uses a varietal accounting method, then it needs to take into account the receipt of each type of goods separately. So, the receipt of goods can be reflected in the warehouse inventory card, which contains the quantity of the goods received and the date of their receipt separately for each type of goods. As an alternative to using cards in the warehouse, a journal can be filled warehouse accounting... If accounting in the warehouse is carried out using a journal, then a separate section is opened for each type of product. In each section, virtually the same information is indicated as in the inventory control cards.

The inventory journal usually contains the following information:

general data: name of the organization, structural unit etc.;
data about the logistically responsible employee who is responsible for keeping the log;
the location of the goods in the warehouse with an indication of the cell, rack;
general characteristics of the product: grade, brand, size, etc .;
Name of product;
the date of the entry, the number of the entry in order, the data of the document (date and number), which serves as the basis for the entry;
information about who the goods were received from or to whom the goods were released;
information about the income and expense.

Each entry in the journal is certified by the signature of the materially responsible person, indicating the date of completion. The log may also contain a section that reflects the fact that the information contained in the log was checked. Usually it includes data on the date of verification, remarks or other comments on the fact of verification, data on the verifier.

All pages of the magazine must be numbered in order, and the warehouse register itself must be stitched. On the last page, the number of pages must be recorded, there must be a certifying signature of the chief accountant and the start date of filling. Below is a sample magazine.

Only correct organization work warehouse will be able to guarantee the enterprise the safety of inventories and finished products... For accounting and control to be at the highest level, it is necessary that qualified employees are engaged in this matter. In this case, it is required to use standard warehouse accounting journals, as well as various forms and cards as the main documentation.

High-quality, executed in accordance with the current standard, forms and magazines not only allow you to organize primary accounting, but also serve as documents that help to ensure order in the warehouse. Separate types journals are kept in a special way. This applies to documents that reflect the flow of toxic or harmful substances. Such documentation must be stitched, numbered and stamped. Let's take a closer look at which journals are required for the warehouse and how they are used.

Types of magazines, name

The choice of a set of magazines for a particular enterprise depends on the squad external factors... First of all, these are the dimensions of the warehouse, the presence of additional premises in the premises, such as an attic or basement, the purpose of the warehouse, the turnover frequency. The journals listed below are not mandatory for all businesses and warehouses, however, management should take care in advance of acquiring the necessary forms in order to avoid penalties in the future. Consider what types of magazines are:

receipt of raw materials and production materials;
receipt or shipment of finished products;
SGZP and containers;
technical purpose: inspection of packaging, acceptance and delivery and inspection of electric forklifts, inspection of rigging, mechanisms and equipment;
registration of inventory records;
control of delivery areas;
checking the knowledge of employees who serve lifting mechanisms and cars;
accounting for paving means;

Each of these forms has a unified form and meets the standards that the current legislation adheres to.

The purpose

The main purpose of this documentation is the use of the warehouse by employees. Employees are required to fill out the primary documentation for any operation carried out in the warehouse and related to material values. The responsibilities of the responsible persons include not only the preparation of final reporting, but also the regular filling of internal documentation, in particular standard forms and journals.

The procedure and terms for filling out the documentation are established by the management of the company and the state. In addition to the listed journals, for registration of operations in the warehouse, it is necessary to use forms such as: warehouse receipt, receipt, powers of attorney М-2 and М-2а, acts МХ-1 and СХ-3 and other types of documentation.

The warehouse manager is responsible for completing the documentation. The employee must have an idea of the procedure for filling out the necessary registers and enter all the necessary data regularly.

This kind of documentation is necessary for enterprises that are engaged in the production or trading activities... When it is necessary to place raw materials or finished products, as well as goods for sale. Each company chooses the set of documentation that is determined by law.

Advantages of working with the "Master Blank" company

If the institution does not have a lot of material assets, then it is enough to reflect their receipt in accounting and their further write-off when worn out. use, transfer. That is, it is not necessary to fill out a warehouse journal; keeping records of tangible assets is justified if the enterprise has a large stock of tangible assets, and their use implies movement between structural divisions. This approach allows you to ensure appropriate control over the safety and targeted use of the property of the enterprise.

The head of the organization must appoint a responsible employee who will record the entries in the journal. Usually, these duties are assigned to the storekeeper or to another materially responsible person, for example, the warehouse manager or the farm manager.

Document form: which one to use

To record the movement of goods and materials, use a special magazine for the issuance of material values, a sample can be developed independently. This right is enshrined in Law No. 402-FZ. Or use the unified forms approved by the Decree of the State Statistics Committee of the Russian Federation dated 09.08.1999 No. 66.

For example, to reflect the receipts of goods and materials, you can use the form MX-5 (OKUD 0335005).

To reflect the consumption of material assets, a different form is used - MX-6 (OKUD 0335006).

In military units, where a strict record of ammunition, weapons and equipment is kept, a special form is used: the register of material resources form 26.

Based on these unified forms, the institution has the right to independently develop a form that will meet all the specific features of the activity. Such a form should be approved in the accounting policy or in a separate local order.

How to keep a journal

Maintaining an accounting register has its own characteristics:

Only the responsible employee can make entries in the document.
All property of the enterprise is subject to registration, regardless of the quantitative, qualitative and cost characteristics.
The responsible employee issues values to employees and (or) financially responsible persons against signature.
Upon receipt or disposal of goods and materials, the information is reflected in the accounting register on the same day.
The summary data of the journal for a specific date should coincide with the actual availability of goods and materials.

How to fill

The register of material assets (filling sample) in structure does not differ from ordinary accounting registers. It consists of a title page and tabular pages.

The title page is filled in once - when the document is created. The following information is indicated here:

the name of the institution and the name of the structural unit;
the period for which the entries are made (month, quarter, year, depending on the number of transactions);
information about the position and full name is indicated. the employee responsible for maintaining the register.

It is permissible to specify additional information... For example, the type of activity according to OKVED, TIN, OKPO, KPP and other registration data.

The tabular part of the document is filled with data on the movements of goods and materials:

Number is affixed in order.
Then the date of the transaction is entered.
The data of the primary document, on the basis of which the entry is made, is indicated. For example, upon receipt of goods and materials, indicate the number and date of the invoice. Upon disposal - the number and date of the deed for write-off, transfer.
Specify the recipient. If this is an employee of the institution, then write down the position and full name, if it is a third-party company, then indicate the name of the company.
Register the name of goods and materials, unit of measure and cost for the goods, then indicate the quantity and amount based on the issued (received) quantity.

You can download the completed inventory register free of charge.

No organization operates without the use of household equipment and household supplies. These positions are subject to mandatory accounting. In the article we will talk about accounting for inventory and household supplies, and give examples of transactions.

Accounting for inventory and household supplies

Inventory and household items can be accounted for both as fixed assets and as inventories. According to clause 38 of the Order of the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n "On approval of the Unified Chart of Accounts accounting for organs state power (government agencies), organs local government, governing bodies of state extra-budgetary funds, state academies Sciences, state (municipal) institutions and Instructions for its use "(with amendments and additions) to fixed assets (OS) include:

material objects of property with a service life of more than 12 months (regardless of their value);
tangible objects of property are intended for repeated or permanent use on the right operational management in the course of the institution's activities in the performance of work, the provision of services, the exercise of state powers (functions), the management needs of the institution.

According to clause 39 of the Order of the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n, fixed assets cannot be attributed to:

items lasting less than 12 months (regardless of their value);
material objects of property related to material stocks;
tangible objects of property that are in transit or included in the composition of unfinished capital investments, finished products, goods.

According to clause 99 of the Order of the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n, inventories (MZ) include:

items used in the activities of the institution for a period not exceeding 12 months, regardless of their value;
finished products;
goods for sale;
the following material values, regardless of their value and service life:
fishing gear (trawls, seines, nets, hedgehogs and other fishing gear);
petrol-powered saws, delimbers, floating rope, seasonal roads, whiskers and temporary branches of forest roads, temporary buildings in the forest with a service life of up to two years (mobile heating houses, boiler stations, pilot workshops, gas stations, etc.);
forest roads to be reclaimed;
special tools and special fixtures (special purpose tools and fixtures intended for serial and mass production of certain products or for manufacturing individual order), regardless of their cost; replaceable equipment, repeatedly used in the production of fixtures for fixed assets and others caused by the specific manufacturing conditions of the device - molds and accessories to them, mill rolls, air tuyeres, shuttles, catalysts and sorbents of solid state of aggregation, etc .;
special clothing, special footwear, uniforms, clothing, clothing and footwear, as well as sportswear and footwear in health care, education, social welfare and other institutions;
bed linen and bedding (mattresses, pillows, blankets, sheets, duvet covers, pillowcases, bedspreads, sleeping bags, etc.) and other soft inventory;
temporary structures, fixtures and fittings, the construction costs of which are included in the cost of construction and installation work as part of overhead costs;
container for storing inventory items;
items intended for rental, regardless of their value;
young animals and animals for fattening, poultry, rabbits, fur animals, families of bees, experimental animals;
perennial plantings grown in nurseries as planting material;
ready-to-install building structures and parts (metal, reinforced concrete and wooden structures, blocks and prefabricated parts of buildings and structures, prefabricated elements; equipment for heating, ventilation, sanitary and other systems (heating boilers, radiators, etc.);
equipment requiring installation and intended for installation. Equipment requiring installation includes equipment that can be put into operation only after assembly of its parts and attachment to the foundation or supports of buildings and structures, as well as sets of spare parts for such equipment. At the same time, the equipment includes instrumentation or other devices intended for installation as part of the installed equipment, and other material values necessary for construction and installation work;
disabled vehicles and vehicles for disabled people;
precious and other metals for prosthetics;
special equipment for research and development work, acquired under contracts with customers to ensure the fulfillment of the terms of contracts before transferring it to a scientific department;
material assets for special purposes. Read also the article: → "".

The term of use of items is determined by one of the proposed regulations:

the legislation of the Russian Federation;
technical documentation;
the conclusion of the commission of the organization on the receipt and disposal of assets.

Inventory and household supplies transactions

Inventory and household items can be accounted for both as fixed assets and as inventories. If the property is accounted for as fixed assets, the following posting is used:

Debit	Credit	Description
D 08	C 60
D 19	C 60	Allocation of VAT
D 01	C 08	The cost of the fixed asset has been determined with the assignment of an inventory number
D 20	C 02	Depreciation of equipment
D 02	C 01	Depreciation write-off (transfer, disposal, etc.)
D 91.2	C 01	Write-off of residual value

In the event that the property is accounted for as an MV - upon receipt, the following entries are used:

Debit	Credit	Description
D 10.9	C 20	Receipt of property of own production
D 10.9	C 60	Receipt of property (purchase)
D 10.9	C 71	Receipt of property purchased for cash
D 10.9	C 75	Receipt of property received through the contribution of the founders
D 10.9	C 91	Receipt of property as a gratuitous receipt

When writing off the MH, the following postings are used:

Debit	Credit	Description
D 20	By 10.9	Inventory written off to main production
D 23	By 10.9	Inventory written off to auxiliary production
D 91.2	By 10.9	Inventory was written off upon transfer free of charge
D 94	By 10.9	The inventory was written off during theft, damage
D 99	By 10.9	Inventory decommissioned due to natural disaster

Card for inventory and household supplies

This form of accounting applies to property:

with a service life of no more than 12 months;
costing no more than 2,000 rubles.

For each group of property objects that have the same value and purpose, one card is opened:

Property group	Explanation
General purpose tools and fixtures	Cutting, fitting and assembly, universal measuring instruments and fixtures, etc.
Special tools and accessories	Tools, molds, etc.
Production inventory	Work tables, workbenches, shelves, wardrobes, bedside tables, etc.
Household supplies, telephones, fire-fighting equipment	Office furniture - wardrobes, tables, chairs, etc.
Other inventory	Tableware and appliances, equipment for cultural events, sports equipment, etc.

The front side of the Form No. 423-APK contains the following information:

Name;
inventory numbers of objects;
location of objects;
term useful use;
initial cost at the time of transfer to operation.

The reverse side of the Form No. 423-APK contains the following information:

operations to write off objects;
values received from liquidation on accounting accounts.

In order to preserve inventory and household items, the inventory is kept on off-balance sheet account 013 "Inventory and household supplies for responsible use."

The card is filled in a single copy, based on the primary documents upon arrival and departure of inventory and household supplies.

Errors when filling out the inventory card and household supplies

When filling out the form card No. 423-APK, it is necessary to avoid mistakes that may occur when registering property:

incorrect inventory number;
the useful life is incorrectly determined;
incorrect accounting transactions for writing off objects, etc.

Accounting for inventory and household supplies in the pharmacy

V pharmacy organization mainly used inventory and household items, recorded as inventories:

household supplies, telephones, fire-fighting equipment;
special tools and devices (measuring equipment, etc.);
special clothing and special footwear; dr.

Ways of receipt of property in a pharmacy organization:

purchase (invoice, cash order);
gratuitous receipt (act of acceptance of materials);
the contribution of the founders (Protocol on the contribution of assets and agreement on the value).

The initial cost of MH when they are transferred into operation is repaid in one of the following ways:

Way	Explanation
Linear	Taken into account the cost of metalwork, depreciation rate, useful life
Write-off of the cost in proportion to the volume of products (works)	The number of products (works) that is produced using the MH is taken into account: the ratio of the MH prime cost and the estimated volume of production for the entire useful life is taken
Percentage	· 50% of the prime cost are accrued upon transfer of the metalworking plant to operation, 50% - upon disposal of the metalworking plant; · 100% of the cost is accrued upon transfer of the MH during the transfer of MH into operation.

Low-value items that cost less than 1/20 set limit are written off to distribution costs without depreciation.

Accounting for inventory and household supplies in a budgetary institution

V budgetary institution inventory and household supplies are kept both as fixed assets and as inventories. The institution independently decides how to take into account the received property, relying on regulations or the conclusion of the commission on the receipt and disposal of assets.

Inventory and household accessories are understood as:

furniture;
means of communication (telephone, facsimile, etc.);
cleaning equipment;
household, lighting devices;
fire-fighting equipment;
tool;
hygiene products;
stationery;
kitchen equipment.

The method of writing off property is necessarily reflected in the accounting policy of the institution, but, in general, accounting for inventory and household supplies is no different from accounting for the Ministry of Health and the fixed assets.

Accounting for inventory and household items in the hotel

V hotel service great attention is paid to the accounting of inventory and household supplies, because almost all equipment hotel complexes make up inventories that require high-quality accounting (both timely acquisition and timely write-off):

bedding;
furniture;
dishes;
Appliances;
personal hygiene products;
cleaning products;

Examples of accounting for inventory and household supplies

LLC "ABV" purchased work tables at the cost of 2650 rubles / piece. in the amount of 8 pcs. In total, 21,200 rubles were paid, including VAT 3816 rubles. The costs of purchasing tables are included in the expenses and reflected in the off-balance sheet account 012.

The wiring is as follows:

Wiring		Sum	Explanation
D 08	C 60	17384,00	Receipt of property (purchase)
D 19	C 60	3816,00	Allocation of VAT
D 68	C 19	3816,00	VAT accepted for deduction
D 26	By 10.9	17384,00	Costs included in expenses
D 01	C 08		Assigned stock number
D 012		17384,00	Tables are put into operation

Tax accounting of inventory and household supplies

V tax accounting property is reflected in terms of fixed assets, or in terms of material costs. To determine value as property, plant and equipment, the same criteria apply as in accounting. If valuables are recognized in property, plant and equipment, the costs are transferred through depreciation. If the values are not recognized as part of the depreciable funds, they are written off as material expenses.

Heading "Questions and Answers"

Question number 1. Our organization has purchased an elbow mixer for medical office worth 1200 rubles. Consider it as an OS or MH?

You need to find out the useful life of the mixer. This information can be obtained from the technical documentation or determined independently by your organization. If the period of use is more than 12 months - take into account the mixer on fixed assets, if less than 12 months - on inventory.

Question number 2. Preschool educational institution purchased toys worth up to 100 rubles each. Can I write them off right away?

You have the right to write off low-value property by charging 100% of the cost when transferring them into operation.

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