Inventory of fixed assets.

Inventory is a method of monitoring the safety of the property of an enterprise, as well as the correctness of the reflection of data in accounting. Inventory allows you to timely identify and correct discrepancies between the actual data obtained as a result of the inventory and accounting data.

The result of the inventory is – complete and reliable financial statements of the company.

The main tasks of the inventory:

  • identification of the actual availability of property;
  • comparison of the actual availability of property with accounting data;
  • determination of surplus and shortage;
  • checking the operating conditions of fixed assets;
  • revealing unused objects, as well as unusable.

To carry out an inventory of fixed assets, an inventory commission is appointed. All tangible assets of the company, regardless of their location, are subject to inventory. Property owned by other enterprises (leased or deposited) and property located outside the enterprise (leased or deposited) are subject to inventory. Inventory of property is carried out at its location in the context of financially responsible persons.

Before the start of the inventory, a check is carried out:

  1. inventory cards, inventory books, inventories and other registers of analytical accounting;
  2. technical data sheets or other technical documentation;
  3. documents for fixed assets leased or accepted by the organization for rent and storage.

Inventory steps:

  • inspection of the physical presence of inventory objects;
  • marking of inventory objects;
  • drawing up inventory lists separately for each type of fixed assets;
  • drawing up comparative statements;
  • keeping inventory cards;
  • reflection of the results of the inventory in accounting.

Fixed asset inventory automation is tackled and simplified with barcode or RFID technology. To collect information, a data collection terminal (DCT) is used, with the help of the terminal, you can quickly obtain information about the object, as well as, by reading the tag, confirm the actual presence. Various types of labels, tags, stickers and RFID tags are used for marking. Bar codes are printed using label printers. If you use the 1C program for accounting, then for inventory we recommend using a unique licensed program (DCT) for inventory of fixed assets.