INV-26 is a document that reflects shortages and surpluses identified during inventories.

It is worth noting that this unified form is also compiled when summarizing the results of all inventories carried out in the organization for the reporting year.

To carry out an inventory, the head of a commercial organization must issue an order by which he will appoint a commission consisting of at least three employees. This local document appoints the chairman of the commission, who will be entrusted with monitoring the progress of the inspection and documenting its results.

The inventory process involves preparation of relevant documentation:

1. An order is issued to conduct an inventory of inventory items or other assets of the enterprise.
2. Inventories are drawn up that describe the progress of the inventory (INV-1, INV-3 and other forms, depending on what property is being checked).
3. Statements INV-18, INV-19 are drawn up.
4. If during the inventory a shortage or surplus of inventory items was identified, then the INV-26 statement is drawn up.

Starting from 2013, form INV-26 no longer mandatory Therefore, business entities can independently develop forms that will reflect the results of inventories.

But, as practice shows, commercial organizations and individual entrepreneurs continue to use the unified form of statements.

The unified form of the document should reflect following data:

1. Full name of the business entity.
2. OKPO and OKVED codes are indicated.
3. The reporting period for which the inventory is carried out.
4. Data on shortages or surpluses identified during inventory activities. Information about damage to property owned by the organization is also indicated.
5. The total amounts of shortages or surpluses are indicated.
6. The accounting accounts for which discrepancies were identified are indicated.
7. Information about the write-off of shortages within the limits of natural loss norms is indicated.
8. Data on the attribution of shortages to financially responsible persons.

After compilation, the statement is submitted for signature to the head of the commercial organization, the chairman of the commission and the chief accountant.

Every business entity must properly organize and maintain document flow. This requirement of Federal law applies to all commercial companies and individual entrepreneurs.

Each business transaction carried out by entities must be documented in the appropriate primary document. Based on primary accounting data, accounting workers fill out accounting registers.

In this case, the unified statement INV-26 is primary accounting document. It will be used by the accounting department:

• to write off shortages within the limits of natural loss (if we are talking about goods that may lose weight during storage);
• to attribute shortages to financially responsible persons (deductions will be made from wages);
• for capitalization of surplus (the unified form will be used when determining the profit tax base);
• to fill out accounting registers;
• for reporting.

A unified form drawn up in accordance with all the rules and signed by responsible persons filed in a separate folder. It must be kept by the business entity for as long as 3 years.

Filling in the fields

Filling out the unified form is entrusted to members of the commission, which is appointed by order of the manager to conduct an inventory at the enterprise or in its department or division. The commission may include employees of a commercial organization or individual entrepreneur, as well as third parties.

Before the start of the audit, the chairman of the commission must be elected. He can be appointed by the head of the enterprise, or elected by members of the commission. It is worth noting that both the chairman and members of the commission must be noted by name in the unified form INV-26.

The statement, regardless of whether the business entity uses a form approved by law or an independently developed form, is compiled in two copies.

After registration and signing by all responsible persons, one copy is transferred to the accounting department, where, after posting all the data and reflecting it in the accounting records, it is filed in a separate folder. The second copy remains in the warehouse or department where the audit was carried out.

It is worth noting that the completed document, after signing by all responsible persons, must be certified seal of the business entity.

Persons responsible for conducting the audit must enter all identified deviations in a unified form or in a self-developed form. For this data, the document provides special table.

In the case when the responsible persons during the inventory identified many deviations, a spreadsheet application can be used to record them, which will be an integral part of the document.

After completion of the audit, it is also signed by all responsible persons.

When filling out the unified document form, you must take into account the following recommendations:

1. A header is filled in, in which all the details of the business entity should be entered. In the case when an audit is carried out at a structural unit, its details are indicated.
2. Each statement is assigned a serial number.
3. The period for which the audit is carried out is indicated, as well as the date the document was compiled.
4. When filling out the tabular part of the document, you should indicate all important data. The serial number of each entry indicates the name of the account on which the property being inspected is kept. In this case, we can talk about inventory, fixed assets, finished products, cash, etc. The total amount of the identified shortage is indicated. In the case where inventory assets have lost their quality due to natural reasons, their total cost is also reflected. If surpluses or shortages are identified, commission members must fill out columns No. 7-10.
5. The last row of the table shows all totals.
6. At the bottom of the unified form there are spaces intended for the signatures of responsible persons (initials must be entered and positions held must be indicated) and the seal of the business entity.

Sample and form

When filling out the unified form, commission members must indicate all data in the appropriate columns and sections. In order to prevent mistakes, you can use a sample statement prepared in accordance with all the rules.

Documents for download (free)

• Sample form INV-26
• Form INV-26

Source: http://znaybiz.ru/buh/kontrol/inventarizaciya/inv-26.html

To carry out inventories, the organization creates inventory commissions. These goods are entered into a separate inventory under the name “Inventory items released during inventory.”

In addition, control over the receipt and disposal of goods during inventory must be ensured.

Corrections in documents when conducting an inventory and recording its results must be agreed upon with all members of the commission, financially responsible persons and certified by their signature.

According to the schedule, regardless of the organizational form of business at the enterprise, an inventory procedure is carried out.

With the beginning of the inventory at the enterprise, an order must be issued, according to which the structure (date, timing) of the inventory and the composition of the commission are approved. To find out whether the accounting data corresponds to the actual data, it is necessary to conduct an inventory.

For more information about the standards of procedure and the sequence of stages of preparation and the process itself, see the section “carrying out an inventory.” Its purpose is to compare and identify discrepancies in the actual availability of goods with the data that is in the organization’s accounting system.

Therefore, it is important for every entrepreneur to know how to properly conduct an inventory and document its results.

There, based on them, a comparison sheet will be drawn up, which reflects the inventory results for each product.

The process is quite complicated, especially for beginners, so we have developed a table that will clearly tell you how to take inventory.

Inventory deadlines

Let's look into the details of how to properly conduct an inventory. After this, the sale and movement of goods that fall under inventory are prohibited.

That is, either it is necessary to close the entire warehouse or store, or only the department being checked and the cash register at the department.

Inventory of a warehouse and a retail outlet differ in that counting goods in a warehouse is much more difficult than on the shelves, and therefore requires more time and effort.

Carrying out an inventory and recording its results

To simplify the process in a large store, you can draw up an inventory plan, for example, according to a product location diagram.

During an inventory, the commission checks not only the quantity of goods, but also its compliance with quality standards, storage and expiration dates.

If the accounting processes in your organization are automated, then the verification, most often, goes faster - the remaining goods are printed from the system and checked with what is on the shelves and in the warehouse.

Surpluses and shortages during inventory

Based on the results of the audit, it is necessary to transfer the inventory completed and signed by all members of the commission to the accounting department.

It is filled out in triplicate (for the financially responsible person, the accounting department and the department where the inventory is carried out) and signed by all members of the commission.

It is also filled out in triplicate and approved by the head of the organization.

At this stage, when there is a clear picture of deviations, the manager issues an order to approve the inventory results. After this, the owner or accounting department has legal grounds to recover damages from the guilty parties. The inventory process has been documented completed.

Sometimes inventory shortages are written off as customer theft or accounting errors - according to established standards. Read more about regrading during inventory.

We have already said above that the accounting automation system greatly simplifies the inventory process. You always know how much product should be in the store or warehouse.

With the help of the cloud service for trade management MoySklad, inventory of goods will become a simple and quick task.

In addition, in our service you can keep warehouse records completely free of charge, record the receipt and consumption of goods, and also print the documents necessary for trading.

The organizational and control functions of the permanent commission include conducting scheduled as well as random inventories and control checks of goods during the inter-inventory period.

Working commissions that directly carry out planned inventories of material assets and funds in places of their storage participate in determining the results of the inventory.

In any case, on the date of the inventory, the accounting quantity and value of the inventory items must be known. Every person in the role of a buyer has encountered an inventory of goods at least once. Before conducting an inventory, it is important to make sure that the organization has a clearly organized warehouse and access control system. Before carrying out an inventory, the financially responsible person must prepare all goods (sort them) and draw up all incoming and outgoing documents.

To reflect surpluses or shortages based on the results of a single inventory or all inventories that took place during the year, a statement of accounting for the results identified by the inventory (INV-26) is compiled.

Download form INV-26 (excel) for free

INV-26 is used when conducting both scheduled and unscheduled inspections. A sample form was developed by Goskomstat. The unified form INV-26 is not mandatory. You can design your own form. But keep in mind that the form is complex, so it’s better to take our example of filling out INV-26, it contains all the required details. We have documents in different formats - you can download the INV-26 (word) form for free.

Please note that it is necessary to check:

• when transferring company property for rent, purchase or sale,
• before preparing annual reports,
• when changing materially responsible persons,
• in case of theft or damage to goods and materials,
• in case of natural disasters, fire, accidents or other emergency situations,
• upon liquidation of an enterprise.

Form INV-26: sample filling

The record sheet for the results identified by the inventory (form INV-26) is filled out in duplicate. One should be kept in the department where the audit took place, the second - in the accounting department. The form has many fields and a column, download a sample of filling out the INV-26 form that is current in 2019 - in our example, all the necessary fields are filled in.

Before the inventory, you need to draw up an order to conduct an inspection in the INV-22 form and appoint members of the commission who will conduct the inspection.

In the first part of the record sheet for the results of INV-26 identified by the inventory, be sure to indicate:

• Company name,
• number and date of document preparation,
• inventory reporting period.

In the second part of the INV-26 form, indicate:

• the name and number of the accounting account, the information of which is used to identify surpluses or shortages,
• surpluses or shortages,
• information about damaged property found during the inspection,
• information on the offset of shortages and damaged property by re-grading,
• write-off of shortages and damaged goods and materials as part of natural loss,
• attribution of shortages and damaged property to those responsible.

For a sample of filling out the INV-26 form, see.

Not all fields may be filled in, but dashes are not placed on the INV-26 form. If you don't need a column, just leave it blank.

The INV-26 form must be signed by the director of the company, the chief accountant and the head of the commission that conducts the inventory.

Signatures must be on the reverse side of the INV-26 form. The seal is also placed there.

The INV-26 form, current in 2019, can be downloaded from us in different formats. Choose the one in which you are more accustomed to working. Below you can download the INV-26 form in word for free

Free download form INV-26 (word)

This statement of accounting for the results identified by the inventory (INV-26) complies with the requirements of the law. You can use this form as a template.

According to the schedule, regardless of the organizational form of business at the enterprise, an inventory procedure is carried out. After its completion, a statement of results is filled out in form INV-26. Let's look at the features of filling out this form. A correctly completed example of a sample INV-26 statement can be downloaded at the end of the article.

With the beginning of the inventory at the enterprise, an order must be issued, according to which the structure (date, timing) of the inventory and the composition of the commission are approved. Such an order can be issued using the unified form INV-22.

After drawing up the order, the inventory commission conducts a comprehensive inspection and assesses the condition of the property, fills out inventory lists, entering into them actual data on the condition of the property.

When carrying out:

After analyzing the inventory data, commission members find discrepancies with the basic data. Identified violations are transferred to comparison sheets.

• For intangible assets, fixed assets of an enterprise, fill out.
• To fill out data on commodity and material assets, fill out.

Based on the conclusions made during a scheduled or unscheduled inventory, a final result is drawn up and also entered into the results record sheet.

The statement form is filled out according to the unified form INV-26. It contains statements of all obligations and property of the enterprise, in respect of which recalculation and verification are carried out.

Inventory results record sheet. How to fill out the form correctly?

The form must be filled out on one A4 sheet. In the upper part indicate the name of the enterprise, OKPO, the name or number of the structural unit, as well as code designations of the type of main activity and the value of the operation code. The date of completion must be indicated and a number is assigned. The form consists of an extended table containing a list of accounts of the enterprise's property and liabilities in relation to which the audit will be carried out. There are only 10 columns in the table, which are filled in during the check as follows:

1 – account serial number;

2 – name of the property accounting account (fixed assets and materials, cash register, raw materials, materials, etc.);

3 – digital designation of the account in accordance with the Chart of Accounts;

4 – the total cost of the identified surplus is indicated;

5 – the total amount of identified shortages in relation to property is entered;

6 – indicates the total cost of material assets that are damaged;

Shortages at the enterprise or damage to property identified as a result of the inventory can be counted as misgraded, written off by the commission within the limits or even in excess of the natural loss rate, and losses and shortages can also be deducted from the salaries of the perpetrators. The form, in columns 7-10, reflects all the information regarding where losses from shortages and damage to material assets of the enterprise are written off.

At the bottom of the form, in the “Total” line, the results of filling out the table are indicated; they are displayed in columns 4-10.

After the inventory is completed, the completed statement is signed by the head (president) of the enterprise (company), the chief accountant and the chairman of the inventory commission.

This document is intended to formalize the inventory result. It is filled out after the protocols (INV-4,), as it records discrepancies in the warehouse and actual balances. INV-26 is a kind of final document based on the results of a scheduled or unscheduled inspection. Do not forget that the entire procedure is preceded by an order (instruction) to conduct an inventory.

FILES

Before you are going to print out INV-26, please note that this document is displayed on 2 sides of the sheet: on the first there is the form for recording results with a listing of positions, and on the second the signatures of responsible persons from the commission and management of the enterprise are placed, and also wet printing.

Filling in the fields

In the header (as well as at the beginning of other inventory statements) you must indicate:

• OKPO code,
• organization,
• activity code.

The following remain at the discretion of the filling party: the name and code of the structural unit and the type of operation. The latter is used by enterprises using a coding system.

Although it is customary to draw up such a statement based on the results of the annual audit, the Rosstat decree does not predetermine a specific minimum period for which the form must be filled out. The compilation date may be later than the end date of the inventory.

— option based on the results of an unscheduled audit.

Of course, after verification, not all fields may be filled in. Those that do not provide values ​​are left blank (no dashes are placed here).

Another similarity with INV-3 and INV-4 is that the number of rows in the table can be increased if the need arises. As a rule, this happens due to a large number of discrepancies during the audit at the end of the year.

Whereas with column No. 1 everything is clear, the second column of the form requires explanation. Here you can enter both (in our example) and, as well as raw materials and other inventory items. IN column No. 2 indicate the type; This form of inventory does not require greater detail.

The last line of the document contains the total values ​​for all columns from the fourth to the tenth.

— “Total” for all inventory and write-offs for shortages. Values ​​are not cumulative.

Additionally

The form of the statement has not changed since 2001, i.e. from the date of approval by Rosstat, so you can use forms dated not only from the last 12 months. In addition, there are no standards regarding the specifics of filling: font, size, ink color.

INV-26 is always filled out in 2 copies: the first is stored in the structural unit where the audit was carried out, the second in the accounting department of the main legal entity, where a package of inventory reports is collected.

Inventory results record sheet (form and sample)

To summarize the results of inventories that were carried out in the reporting year, the INV-26 form was developed. Below you will find a sample of filling out INV-26, and you can also download the form for this statement.

INV-26: form and content

When conducting inventories, various forms of inventories, acts and statements are used to draw up the results. Each form has its own purpose and reflects the results of inspections in relation to different types of property and liabilities.

For example:

• INV-1 reflects data on the presence of OS;
• INV-1a - information about intangible assets;
• INV-3 contains data on inventory items;
• INV-4 - information about goods and materials shipped;
• INV-5 - information about inventory items that have been accepted for responsible storage;
• INV-16 - information about securities and BSO.

When discrepancies are established between the actual availability, condition of property and accounting data, comparison statements (INV-18 and INV-19) are drawn up, recording the presence of a shortage or surplus. The INV-18 statement reflects the results of the inventory of fixed assets and intangible assets. The INV-19 statement is intended to reflect data relating to inventory items.

Information about surpluses and shortages is also entered into the record of results identified by the inventory (INV-26), which reflects the results of the inventory carried out for the corresponding reporting period.

A new sample of this form was approved on March 27, 2000 by Resolution of the State Statistics Committee No. 26. Just like other unified forms, from 01/01/2013 this form is not mandatory for use. Business entities have the right to develop, approve and apply their own forms containing all the mandatory details provided for by the accounting law. The list of these details is given in Article 9 of this law and includes the name and date of the document, the name of the business entity, the fact of economic life and its size, full name, position and signatures of the responsible persons.

If the form approved by Goskomstat suits you, then you can download the INV-26 form.

Blank form INV-26

The Goskomstat form contains sections with information:

• about accounting accounts (name and number in accordance with the Chart of Accounts);
• about surpluses and shortages (indicate the amount in rubles);
• about damaged property (indicate the amount in rubles);
• on write-off, re-grading and attribution of losses to responsible persons (indicate the amount in rubles).

Information is reflected both in relation to each individual accounting account (fixed assets, inventory items, intangible assets, financial statements, etc.), as well as the total amounts of identified shortages or surpluses, write-offs, re-grading, etc.

The statement also indicates the name of the organization and the OKPO code. If inventories relate to a specific structural unit, then its name is indicated in the form.

The prepared statement is signed by the organization's officials (manager and chief accountant), as well as the chairman of the inventory commission. The statement is drawn up in 2 copies, one of which is transferred to the accounting department for reporting.

Sample of filling out form INV-26