O‘zbekiston Respublikasi Moliya vazirligi tomonidan

4. Compilation of inventory reconciliation records
4.69. Reconciliation records are drawn up according to the values ​​in which differences from the account data are determined in the inventory.
Reconciliation records reflect the differences between the inventory results, that is, the indicators of the accounting data and the data of the inventory lists (documents).
The surplus and deficit value of goods are shown in the reconciliation records in accordance with their accounting value.
To formalize the results of the inventory, single registers combining the indicators of the inventory lists (documents) and reconciliation records can be used.
Separate reconciliation records are drawn up for values ​​that do not belong to the enterprise, but are recorded in accounting (in custody, leased, received for processing).
Reconciliation records can be made manually or using technical means, information systems and information technologies.
5. The procedure for regulating the differences in the inventory and formalizing the results of the inventory
5.70. Differences between the actual availability of values ​​determined in inventory and other checks from accounting data are regulated as follows:
excess fixed assets, tangible assets, cash and other property should be transferred and recorded in the financial results of the economic entity or the increase in financing (funds) of the budget organization, and then the reasons for the excess and the guilty persons should be identified ;
the loss of value within the established norms is written off to production and period costs or reduction of financing (funds) of budget organizations according to the order of the heads of economic entities. Loss norms can only be applied in cases where a deficit has actually been identified.
In this case, attention is paid to the fact that the loss of values ​​within the established norms is determined after taking into account the deficit of values ​​with the surpluses in reclassification. If there is a deficit of values ​​even after taking into account the reclassification carried out in the prescribed manner, the natural loss norms can be applied only to the name of the values ​​for which the deficit is determined.
In the absence of approved standards, the loss is treated as a deficit in excess of the standards.
the loss of excess values ​​from the standards of loss, as well as losses caused by violations of values, are aimed at recovery from the guilty parties.
When deficits and losses resulting from abuses are detected, relevant materials must be submitted to investigative bodies within 5 days after the detection of deficits and losses, and a civil claim is filed for the amount of the identified deficits and losses.
in cases where the exact culprits of deficits and violations are not identified, deficits in excess of value loss standards and losses due to violations of values. can be written off by business entities to production and period costs or reflected in the reduction of funding (funds) in the budget organization .
In this case, the documents to be submitted to formalize the write-off of deficits exceeding the standards of value loss and losses due to value violations must indicate the measures taken to prevent such deficits and losses.
Conclusions about the state of violation of values ​​should be obtained from the technical control department or relevant quality inspections.
The documents submitted to formalize the write-off of excess values ​​and violations of the norms of natural loss include decisions of investigative or judicial bodies confirming the absence of guilty persons or refusing to recover damages from guilty persons, or from the technical control department or relevant specialized organizations (quality department from inspections, etc.), there should be a conclusion about the state of violation of values.
As a result of reclassification, mutual recognition of surpluses and deficits as a result of reclassification is an exceptional way for one audited period, in one audited person, in relation to goods of the same name and according to the permission of the trustee, in exactly the same amounts. can be placed.
The materially responsible persons shall provide a detailed explanation to the authorized person regarding the permitted re-sorting.
A brief explanation should be given to the difference in the value of the deficiency in the reclassification without the fault of the materially responsible persons in the inventory reports that such a difference should not be included in the guilty persons.
5.71. The results of the inventory should be reflected in the account and report of the month in which the inventory is completed, and in the annual financial report.
5.72. Data on the results of the inventory carried out in the reporting year are summarized in the record of the results determined in the inventory (Appendix 5 * ).
* Annexes 1 - 18 are given in Russian.
5.73. Proposals for the adjustment of discrepancies between the values ​​determined during the inventory and the accounting data are submitted to the head of the economic entity for consideration.
6. Effective Date
6.74. This National Accounting Standard shall enter into force upon its registration in the Ministry of Justice of the Republic of Uzbekistan.