Financial investment inventory report (form and sample)
Russian organizations investing financial flows in income-generating investments should periodically check the correctness of the design of the relevant market instruments, their actual cost, timeliness and accuracy of accounting. This check is called “inventory of financial investments.” During its implementation, a number of documents are drawn up, incl. inventory according to the INV-16 form and an act on the results of the inventory. The procedure for conducting such a check and the forms of documents will be discussed in this article.
Inventory form according to INV-16 form
Inventory
General recommendations for conducting an inventory are contained in the Instructions approved by Order of the Ministry of Finance of the Russian Federation of June 13, 1995 N 49.
In the context of the issue under consideration, one should take into account, among other things, the procedure for conducting an inventory. In general terms it is as follows:
- determining the composition of the persons conducting the inventory (i.e., members and chairman of the commission), the period for carrying out the inventory and the reasons for its implementation. All these components must be included in one document - an order from the manager to conduct an inventory of financial investments (a sample order form is approved by the State Statistics Committee - form INV-22). Taking into account the nature of these preparatory actions, this stage can be called preliminary;
- establishing the fact of correct or, on the contrary, incorrect registration of securities, checking their safety and value. During this stage, the papers themselves, accounting data are checked, as well as a comparison of these data with actual data. This stage can be called the main one. This stage includes, among other things, checking the accuracy of the information in the accounting records about income from such financial investments. As part of this stage, the presence and content of documents confirming financial investments in the authorized capital of organizations and loans issued to other legal entities are also checked;
- documentation of the results of the inventory. During the inventory, an inventory is compiled according to the unified form INV-16. The legislation of the Russian Federation does not require the compilation of an inventory in the above form. On the contrary, paragraph 2.5 of the Instructions of the Ministry of Finance of Russia dated June 13, 1995 allows for the preparation of both an inventory and an inventory report of financial investments (a sample of such an act is not provided for by law). According to Information of the Ministry of Finance of Russia No. PZ-10/2012, unified forms are not mandatory for enterprises and organizations. Consequently, organizations have the right to develop and approve their own forms of the above documents in compliance with the legislation of the Russian Federation.
Inventory list INV-16
The commission conducting the inspection in question must correctly draw up documents based on the inventory results. Such documents can be either executed using computer technology or filled out by hand.
Correction of errors is made by crossing out the entry in the inventory or act of inventory of financial investments (the form of such an act is not provided for by law) and writing the correct information above the crossed out information with the signatures of the commission members.
Blank lines should be filled with dashes.
The last page must contain the signatures of the members of the inventory commission.
Sample of filling out an inventory list according to the INV-16 form
AND . We'll talk about this today.
What is BSO
Norms and concept
Strict reporting forms (SRF) are documents confirming the receipt of cash for services rendered in areas of activity defined by classifiers 2 (029-2014) and OKPD 2 (OK-034-2014). They replace a check, are made in 2 (or 3) copies, and can be used.
Strict reporting forms include coupons, tickets, vouchers (tourist), subscriptions, etc. Accounting rules are regulated by Resolution No. 359 (05/06/2008).
The inventory of funds, monetary documents and strict reporting forms is described in the video below:
Purposes of their use
For most areas of activity, forms defined by law are available:
- tickets for urban public transport, air, railway;
- vouchers;
- season tickets;
- pawnshop receipts.
Legal entities and individual entrepreneurs have the right to develop their own options, which must contain:
- form name and number (6 characters);
- (full name individual entrepreneur), ;
- Name of service;
- the price of the service provided, expressed in a specific amount;
- amount paid in cash (bank card);
- a number indicating the time of registration and settlement;
- position and full name of the employee who issued the receipt, his signature and seal of the company.
Legal entities use BSO in situations where cash register equipment (CCT) is impossible or unprofitable to use:
- at fairs;
- during peddling trade;
- sale of tickets in vehicles;
- during street trade in live fish, kvass, beer, ice cream, milk;
- when trading securities;
- sale of periodicals and folk art items;
- payment for porters;
- in populated areas where a cash register connection is not available.
Individual entrepreneurs use forms if they are cheaper than purchasing, installing and maintaining a cash register.
Normative base
The scope of application of the BSO is determined by Federal Law No. 54. When conducting business activities specified in paragraph 2 of Art. 346 of the Tax Code, individual entrepreneurs have the right not to use the cash register until 01.07. 2018. From July 1, 2018, all entrepreneurs will switch to online cash registers.
The employee responsible for maintaining the Book is financially responsible. A book is not necessary if the sheets are printed automatically by a system that stores the data in its memory. BSO (according to paragraphs 14-16 of Art. Resolutions 359) are stored sealed in special bags for 5 years.
It is important to take into account that the services that allow the use of BSO according to the classifier do not coincide with the list in the law on the use of cash register devices. When in doubt, entrepreneurs are forced to seek clarification from Tax Inspectorate employees.
BSO inventory is the topic of this video:
Inventory procedure
Rules
- The BSO audit is carried out simultaneously with the inventory of money in the cash register (usually once every 3 months).
- If an employee who is the financially responsible person changes, an extraordinary audit may be assigned.
- It is determined whether all receipts are included in the Book, whether there are lost or damaged forms.
- Each type of form is checked separately, taking into account financially responsible persons, storage locations, starting and last numbers.
- It is important that there are no corrections on the completed documents and that the amounts correspond to those reflected in the accounting.
Inventory form INV-16
The INV-16 inventory form has been used for inventory since 1999. Resolution of the State Statistics Committee No. 88 (08/18/1998) established that it must be filled out in 2 copies. The goal is to identify discrepancies in quantity and amount when compared with accounting data. If there are forms with the same numbers, a set is formed with an exact indication of the number of sheets.
Before the start of the audit, the persons responsible for storage sign receipts. They become parts of the inventory. On the final page there are lines to indicate the series and numbers of the last completed documents, if their movement does not stop during verification. If the inventory is filled out automatically, a document is issued in which columns from the first to the tenth are already filled in. The commission fills out columns 11 and 12.
The unified form INV-16 consists of 4 pages; it is convenient to download it using.
- You can fill out the form either manually or on the computer.
- It is allowed to use forms developed by the enterprise if it has all the required details.
- Corrections are made by striking out. The updated data is indicated above. Signatures of commission members are required.
- Lines that are not filled in are marked with dashes.
- The completed inventory is signed by members of the commission and persons responsible for storage. One copy is given to the accountant, the second to the employees responsible for storage.
- If the inventory is carried out in connection with a change in the employee responsible for storage, 3 copies are drawn up in order to transfer one to each employee responsible for storage (the one who left and the one who came).
Sample of filling out INV-16
INV-16— a unified form used for inventory of securities, as well as strict reporting forms (SSR). We will tell you in our article what the key nuances of working with this document are and where you can download it.
When and how is the INV-16 form used?
Using the INV-16 form, introduced into business circulation by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, an inventory is drawn up in which, when conducting an inventory, information about the availability of securities, as well as BSO used in business, is recorded.
The main purpose of creating this inventory is to identify possible discrepancies between the results of the inventory of securities, BSO and the information reflected in the accounting documents. Another option for using the inventory is the procedure for changing materially responsible persons.
If, based on the results of the inventory, it turns out that any securities are not taken into account, then they must be capitalized as the debit of account 58 and the credit of account 91. And the basis for this posting will be the INV-16 form. In turn, the shortage of securities, as well as damaged securities, are written off from the credit of account 58 to the debit of account 94.
As for the BSO, it is necessary to check the indicators recorded in column 10 of the INV-16 form , and the amount of the balance on off-balance sheet account 006. Surpluses or shortages of BSO are reflected in the debit or credit of account 006, respectively.
The inventory in question must be drawn up in 2 copies, each of which is signed by the financially responsible person (MOL), as well as representatives of the commission carrying out the inventory. The 1st copy is transferred to the company’s accounting department, the 2nd - to financially responsible persons responsible for the storage of securities and BSO.
Before the inventory begins, financially responsible persons certify the fact that the securities and BSO are accepted for accounting or written off (upon disposal) by signing in a special section of the INV-16 form - a receipt.
If securities and BSO are transferred from one MOL to another, this fact is certified by drawing up 3 copies of form INV-16. The 1st is transferred to the new MOL, the 2nd remains with the old one, and the 3rd is sent to the accounting department.
Where to download form INV-16
The inventory form in the INV-16 form is available for download on our website.
The inventory list of securities and strict reporting forms was introduced into the status of regulated documentation by the State Statistics Committee on August 18, 1998 through Resolution No. 88. It is the basis for drawing up an inventory, in which, during inventory activities, information is recorded regarding the availability of specific securities and BSO at the enterprise. In this article we will tell you how to fill out the INV-16 inventory of securities and strict reporting document forms, and consider possible errors.
What is the INV-16 inventory used for?
This inventory list is filled out during the inventory procedure in relation to existing SSBs and securities (see →). The INV-16 inventory inventory makes it possible to identify discrepancies between the actual data on the availability of designated papers and forms and the information reflected in the accounting data register.
Who fills out the inventory list INV-16
The form is drawn up by a commission charged with the function of conducting an inventory, with the participation of financially responsible persons. The personal composition of the commission is determined by the head of the organization in his order, drawn up at the initial stage of planning inventory activities. The MOL cannot be a member of the commission, but his presence during the inspection is strictly required.
The inventory form is prepared in two copies, the first of which is to be transferred to the accounting service, and the other is left to the responsible person (or group of such employees) to whom a specific set of securities is transferred for storage.
Who signs the inventory INV-16
The form is signed:
- the chairman and members of the commission who carried out the inventory procedure (signatures are placed on the last sheet of the inventory and confirm the correctness of the activities carried out);
- financially responsible entities participating in this process (a signature is placed on the first sheet of the inventory before the start of the inventory to confirm the fact that all valuables have been taken into account, the documents have been submitted to the accounting department, and the MOL also signs on the last sheet after the inspection, the signature confirms agreement with the results obtained );
- an official who verified the accuracy of the data entered in INV-16 (usually an accountant to whom the inventory list is submitted for further processing and verification of the results);
- by the head of the organization, based on the results of the decision made on the strategy of action based on the results of the inventory procedure - the manager makes a decision regarding the further fate of surpluses and shortages.
How to fill out the INV-16 inventory
The inventory form is placed on four sheets.
Filling out the first sheet
- full name of the company;
- the name of its structural unit in respect of which the inventory is being carried out;
- document the basis by which the inventory of securities and BSO was initiated (from the proposed list, you should select the name of the administrative document that regulates the inventory process, the remaining options are crossed out);
- details of the document that serves as the basis (date with number);
- start and completion dates of the inventory activity indicating the type of operation;
- the number assigned to the form and the date of its preparation;
- in the middle of the front sheet the name of the form itself is indicated;
- the “receipt” section is filled out by materially responsible persons; it is required to obtain a receipt from each MOL, who were previously charged with ensuring the safety of the list of valuable documents entrusted to them;
- in the same paragraph, points are indicated confirming the fact that the responsible persons have transferred documents to the accounting service before the inventory actions take place, as well as indicating the acceptance of securities for the receipt and accountable responsibility of a particular person or, conversely, the write-off of retired securities and BSO;
- under the receipt, personal signatures of the responsible persons involved are recorded with a decoding of their initials and positions;
- the fact of counting the list of documents that are securities and forms during the inventory process is indicated (the date this action was performed is indicated);
- at the end of the first sheet, the date is indicated on which information about the actual availability of securities and strict reporting forms is provided. Read also the article: → "".
Filling out the second sheet
The 2nd sheet is represented by the first part of a tabular form, consisting of 12 columns, which contain the following data:
| Column number | Explanations for filling |
| 1 | Sequential numbering of lines. |
| 2-4 | Three columns, combined under one heading, indicating the need to record line by line the list of strict reporting forms and securities identified by the commission:
|
| 5, 6 | Unit of measurement enclosed in two columns:
|
| 7-12 | Six columns containing information about the actual availability of securities and strict reporting forms include the following information:
|
The final indicators of the table are the sum of quantitative and cost indicators relating to the designated securities (columns 11 and 12).
Filling out the third sheet
The third page is a continuation of the table shown on the previous page, where the following information is displayed through 14 columns:
| Column number | Explanations for filling |
| 13-18 | Quantitative and monetary expression of the list of those listed in accordance with the accounting information of the Central Bank and the BSO, indicated in five columns:
|
| 19-22 | Summary data on inventory results is provided in the form of surpluses (when more securities are actually discovered than are shown in accounting). Here you should indicate:
|
| 23-26 | Similar information is provided for shortages when fewer quantities of securities are found than indicated in the data in the accounting registers. |
Filling out the fourth sheet
On the fourth page of the INV-16 form, a summary is made of the results included in this inventory, where the following are deciphered:
- the total number of serial numbers assigned to the types of inventory securities and BSO (the number of each line is recorded in capital letters);
- the total number of actually identified units of valuable documents (in words);
- actual cost (capital version of data is used);
- indicates confirmation of the consistency of the above-mentioned factual data given in the inventory regarding the calculation of units by line and by the total criterion in accordance with the information contained in this inventory inventory.
- chairman;
- members.
The fact that the participants of the inventory commission have checked the entire list of securities and BSO and entered it into the forms of this inventory is indicated. This provision confirms the absence of claims against the commission regarding the correctness of the calculation of securities carried out by its members.
Then the fact that the securities and BSOs specified in the inventory are in the custody of the persons responsible for their safety is recorded. Below are the signatures of the designated persons with the traditional decoding of initials and positions. The recording of signatures is accompanied by a date. A special note is placed on checking the correctness of the calculations of the data given in this inventory. The fact is verified by affixing the personal signature of the person who performed this action, recording his position, initials and indicating the date.
The following provision provides an explanation of the reasons that caused the shortage or surplus of securities. The information is confirmed by the signature and indication of the position of the financially responsible person who allowed the discrepancies in the reporting given in the inventory to arise.
Form INV-16 ends with the presentation of a decision on the part of the first manager regarding the adoption of measures or bringing to justice the perpetrators who committed violations identified by the inventory method. Points of decision are approved by the signature of the manager, recording the date, position and initials.
An inventory check in an organization affects almost all areas of economic activity. Inventory of financial instruments, such as securities, BSO, is no exception.
Why is a securities inventory necessary?
Organizations that invest in various market instruments that generate income need to periodically check the actual cost of securities, as well as the correctness of their completion. Strict reporting forms (SRF) are also subject to inventory, if they are used at the enterprise.
The objectives of the audit may include the following:
- identifying suspected discrepancies between actual data and accounting information;
- change of financially responsible persons.
The procedure for conducting an inventory of financial investments is similar to the algorithm for other asset checks. Includes the following steps:
- Formation of an inventory commission, determination of its participants. Establishing the timing of the inventory and the reasons for justification.
- Checking the existence of securities, identifying possible inaccuracies when filling them out. Comparison of the information received with current accounting data.
- Documentation of inventory results. Drawing up an inventory of INV 16 in accordance with the results of the work performed.
In what cases is INV-16 compiled?
An inventory list of securities and BSO in the INV-16 form is formed as a result of the inventory. The main requirement for the document is to reflect real discrepancies between actual and accounting data.
Based on the inventory, accounting data is adjusted if necessary. When unaccounted for securities are identified, a posting is generated: Dt 58 - Kt 91. In the opposite situation, if a shortage or damage to financial instruments is detected, an entry should be made: Dt 94 - Kt 58, which reduces the actual availability of securities.
If discrepancies affecting the BSO documents are identified, the data is adjusted in the off-balance sheet accounting account 006. The identified surpluses appear on the debit side of the account, while the shortage is formed on the credit side.
INV-16 - sample filling
Form INV-16, which is an act of inventory of financial investments - a sample developed by the State Statistics Committee of the Russian Federation. Like other unified documents, it is not mandatory for use. But when drawing up their own form, organizations need to take the developed act as a basis.
The website has access to the unified form INV-16, the form of which can be downloaded at the end of the article. If desired, it is possible to generate a document of your own sample indicating the required details: name of the form, business transactions, signatures of responsible persons and other data.
The formation of a document is subject to general rules:
- Filling out is possible both using computer technology and manually.
- Corrections may be made by crossing out incorrect information and writing the correct information above. Corrections are recorded with the signatures of commission members.
- Blank lines should be filled with dashes.
- The last sheet of the document must be certified by the signatures of the persons included in the inventory commission.
Based on the results of the inspection, 2 copies of the inventory are generated or 3 (when transferring values from one financially responsible person to another). One of the forms is stored in the accounting department, the others are handed over to responsible persons.
