O‘zbekiston Respublikasi Moliya vazirligi tomonidan

Inventory of intangible assets
3.30. When inventorying intangible assets, it is necessary to check the following: the existence of documents confirming the organization's rights to use them; that intangible assets are correctly and timely reflected in the balance sheet.
Inventory of financial investments
3.31. During the inventory of financial investments, securities and authorized capital of other organizations, as well as actual costs incurred on loans to other organizations are checked.
3.32. When checking the actual availability of securities, the following is determined:
that securities are properly executed;
custody of securities (by comparing the actual availability with accounting data);
timely and complete reflection of income received on securities in accounting.
3.33. When securities are kept in the organization, their inventory is carried out simultaneously with the inventory of money in the cash register.
3.34. The inventory of securities is carried out by individual issuers, and the deed shows the name, series, number, nominal and real value, maturity dates and total amount.
Details of each security are compared with the data of the lists (registers, books) of the business entity.
3.35. The inventory of securities transferred to special organizations (a special place for storing securities, a bank-depository, etc.) consists of comparing the balances of the amounts recorded in the relevant accounts of the accounting of the economic entity with the data of the statements of these special organizations. .
3.36. Financial contributions to the charter capital of other organizations, as well as loans to other business entities, must be documented in the inventory.
Inventory of goods
3.37. As a rule, inventory of valuables should be done in the order of location of valuables in this room. During the inventory, it is not allowed to switch from one type of commodity value to another.
When inventory is stored in different separate rooms by one materially responsible person, the inventory is transferred sequentially to storage areas. After checking the values, the room door is sealed and the commission goes to the next room to work.
3.38. In the list of the inventory of commodity values, the nomenclature number, type, group, article, type and quantity are entered for each name.
3.39. The chairman of the working inventory commission or the members of the commission according to his assignment, with the participation of the manager of the warehouse (warehouse) and other materially responsible persons, check the real existence of the goods by means of compulsory counting, weighing or re-measuring them. It is strictly forbidden to record the information about the balance of values ​​in the lists from the mouth of the financially responsible persons or without checking the actual existence of the account data.
3.40. Material values ​​received during the inventory are accepted by the materially responsible persons with the participation of the members of the inventory commission and after the inventory are entered according to the register or goods report. These inventory values ​​are included in a separate list under the name "Inventory values ​​received during the inventory". The list shows when, from whom, the date and number of the receipt document, name, quantity, price and amount. At the same time, the input document is marked "after inventory" with the signature of the chairman of the inventory commission, referring to the date of the list on which these values ​​were recorded.
3.41. When the inventory is carried out for a long time, in special cases and only with the written permission of the head of the economic entity and the chief accountant, during the inventory process, material values ​​can be given by the materially responsible persons in the presence of the members of the inventory commission.
These values ​​are included in a separate inventory list called "Inventory values ​​given during the inventory". This list should be formalized in the same way as the documents related to commodity values ​​received during the inventory. The output documents are marked with the signature of the chairman of the inventory commission.
3.42. Inventories belonging to other economic entities and in responsible storage are inventoried at the same time as their own inventories. A separate inventory list is made for these valuables and a reference is made to the relevant documents confirming acceptance of the responsible storage of these valuables.
3.43. The inventory of goods in transit, shipped, unpaid by customers, in warehouses of other economic entities includes a thorough check of the validity of the amounts shown in the relevant accounts.
Only the amounts confirmed by the duly formalized documents can remain in the accounts accounting for these commodity values ​​(goods on the way, loaded and sent, etc.): for those on the way - invoices of goods suppliers - payment requests or with the documents that replace them; in terms of downloads - with copies of invoices and payment requests presented to buyers; for those who have passed the payment deadline - with the bank institution's confirmation of the presence of payment applications in the card files; for those located in the warehouses of other organizations - with stored receipts reissued on a date close to the date of inventory; according to what is in the warehouses of the goods suppliers in one city - with the stored receipts reissued on the date of the inventory transfer.
These accounts should be compared with other corresponding accounts in advance.
When there is a long delay in payment of goods, products (work, services) to customers or customers, the reasons for this delay are determined and recorded in the minutes of the inventory commission.
When the facts of non-delivery of the received goods are found, explanations of the persons who received them should be demanded, and in the case of abuse, the materials should be submitted to the investigative bodies.
3.44. Separate inventory lists (deeds) are drawn up for goods that are on the way, have been shipped, have not been paid by the buyers and are in the warehouses of other economic entities.
Lists of goods in transit contain the following information for each shipment: name (according to the document), quantity and value (according to account information), date of shipment , as well as the list and numbers of the documents that are the basis for the accounting of these values ​​in the relevant accounts. In this case, it is necessary to check what measures were taken to search for the cargoes that did not arrive within the specified period and were recorded as materials and goods on the way in the account.
3.45. In the lists of goods that have been shipped and the buyer has not paid for them on time, the name of the buyer, the name of the goods, the date of shipment, the date of the invoice, the invoice for each individual shipment - the number of the invoice and the amount of the invoice are given.
3.46. Valuables stored in the warehouses of other economic entities are included in the lists on the basis of documents confirming that these valuables have been assigned to responsible storage. In the lists of these valuables, their name, quantity, type, actual value (according to accounting documents), date of acceptance of cargo for storage, place of storage, numbers and date of documents are indicated.
When copies of the inventory lists are received from the economic entities responsible for these valuables, the commission compares the actual availability of the valuables (based on the data of the copies of the inventory lists) with the amount determined according to the documents.
3.47. In the lists of goods being processed in other economic entities, the name of the processing enterprise, the name of the valuables, the amount, the actual value according to the account information, the date of giving the valuables for processing, the numbers and dates of the documents, etc. is displayed.
3.48. Inventory and farm equipment in use are inventoried according to their location and persons in charge.
Inventory is conducted by inspecting each item. Inventory and household equipment are included in the inventory lists by their names according to the nomenclature accepted in accounting.
When inventorying the inventory and household equipment given to employees for individual use, it is allowed to compile group inventory lists, in which the persons who are responsible for this equipment, to whom personal cards have been opened, and the inventory record in the lists, the receipt is signed.
Lists show the initial cost of inventory and farm equipment.
Special clothes (korjoma) and towels-tablecloths sent for washing and mending should be recorded in the inventory list on the basis of invoices or receipts of household service enterprises.
Inventory and farm equipment that have become unusable and have not been written off are drawn up by the working inventory commission, indicating the time of use, the reasons for unusability, and the possibilities of using these items for economic purposes.
3.49. Vessels are listed by type, intended purpose, and quality status (new, used, in need of repair, etc.).
Before inspection, an empty container (tare) must be selected by type, that is:
wooden containers (boxes, barrels);
cardboard containers;
metal containers (flasks, drums);
textile containers (bags).
A document is drawn up by the working inventory commission for containers that have become unusable, indicating the reasons and the persons responsible for the container.