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How to make an inventory of remains for companies with the simplified system of taxation

After the new law about business accounting from 6th December, 2011, #402-ФЗ, all companies with a simplified system of taxation have to make business accounting in a full size and deliver business accounting reports, starting from 1st January, 2013.

Before that, such companies had a right not to make business accounting in a full size and to show only operations with main funds and intangible assets. Most of companies used this “benefit” and did not make a full size business accounting.

For correct business accounting, using new rules, it is necessary to determine remains at the beginning of 2013. If there is no correct business accounting, it is necessary to make an inventory or, more simply, to determine real remains of the property and financial obligations.

 

Holding of an inventory

First of all it is necessary to determine a responsible person and a composition of an inventory commission.

Most probably it will be an office accountant or other employees from business accountant department, depends from the size of business activity. Also it is necessary to determine other employees from different departments, who will be in this commission.

Further it is necessary to create an order from the head of the company. In this order the list of responsible persons, the way and the time of inventory, property and obligation lists should be shown.

It is desirable to use the already done form INV-22, which is proved by the State Committee of Statistics from 18.08.98 #88.

The detailed list should be shown because all the property and obligation should be inventoried. Also the plan of made activities can be attached.

After an order, the inventory can be started.

The way of holding of an inventory is mentioned in methodological inventory instructions, proved by the Ministry of Finances from 13.06.1995 #49.

It is important to remember that people, who “have” some property, cannot be in inventory commission. It is about employees who are in charge of inventory items – storekeepers, stockmen, etc.

Commission is making an inspection, recharging, measurement of inventory items, checked calculations. Results of inventory are executed in appropriate documents.

The real rest of inventory items are proved by inventory documents (Form INV-3). Difference between the rest and data of the warehouse accounting is shown in a collation statement.

The rest of the money is proved by the money recharge and executed in inventory acts of available funds (Form INV-15).

The real availability of capital issues and forms of a strict accounting are finding after their checking and executed in the inventory list (Form INV-16).

Outstanding balance on the operation account can be proved by a personally created form, for example, inventory act of cash assets on operation accounts.

Information about financial investments of the company by the participation in a charter capital of other companies can be proved by some documents – agreement of purchase and sale of the share in a charter capital. It is possible to use a personally created form.

Account receivable is determined by acts of verification, confirmed and signed by both sides, and reflects in an act (Form INV-17).

Obligation inventory is doing in the same way.

It is important to determine a size of a charter capital at the beginning of a period. Information can be found in extractions of the united government registration of juridical persons and also in corporate documents.

Outstanding balance from gotten credits, loans and calculated percents can be determined by contracts, bank’s extractions and also from creditor’s acts.

Condition of a budget calculation can by proved by an extraction of the personal account from the tax inspection and the pension fund.

Condition of calculation with providers and other creditors can be proved by the signed verification acts and should be executed in an act (Form INV-17).

 

Reflection of inventory results in accounting

The company should show all data, gotten from the inventory, in proper acts of the business accounting. Most of all, it is made by a transfer of the outstanding balance to the proper business accounting program.

All formed and gotten during an inventory documents (inventory, collation statement, verification acts) are filed into one folder. These documents can be a confirmation of the correct transfer of the outstanding balance to the business accounting.