O‘zbekiston Respublikasi Moliya vazirligi tomonidan

2. Basic rules of inventory transfer
2.7. The number of inventories in the reporting year, the date of their transfer, the list of assets and liabilities is determined by the head of the economic entity, except for the cases provided for in clauses 1.5 and 1.6 of this standard.
2.8. In order to carry out the inventory, the following permanent inventory commissions of the economic entities are formed:
the head of the economic entity or his deputy (chairman of the commission);
chief accountant;
heads of accounting service (hereinafter — chief accountant).
The inventory commission may include representatives of the internal audit service of the economic entity.
In order to carry out the inventory of assets and liabilities at the same time when the volume of work is large, working inventory commissions will be formed in the following composition:
representative of the head of the economic entity that appointed the inventory (chairman of the commission);
specialists: trade expert, engineer, technologist, mechanic, manager, economist, accounting service employee (hereinafter - accounting) and others.
The composition of the commission should include experienced employees who are familiar with inventory values, prices and initial calculation.
It is forbidden to appoint the same employee twice in a row as the chairman of the labor inventory commission in the case of single financially responsible persons.
The head of the economic entity approves the personal composition of permanent working and working inventory commissions ( order, decision, order according to Appendix 1 * ).
If even one member of the commission is absent during the inventory, this case serves as a basis for invalidating the inventory results.
2.9. Permanent inventory commissions:
carries out preventive measures to ensure the preservation of valuables, if necessary listens to the information of the heads of shops, departments, branches on the issues of preservation of valuables at their meetings;
organizes the inventory and guides the members of the working inventory commissions;
conducts checks that the inventory has been carried out correctly, as well as conducts a selective inventory of goods in storage and processing areas in the period between inventories;
verifies that the results of the inventory are issued correctly, that the proposals for re-accounting of valuables in bases, warehouses, warehouses, workshops, construction sites and other storage areas are justified;
in necessary cases (in case of serious violations of the rules of taking inventory and in other cases) conducts repeated gross inventories according to the instructions of the head of the economic entity;
consider the explanations received from the persons who allowed the deficiency of values ​​or their violation, as well as other violations, and make a proposal on the procedure for tracking the identified deficiencies and the losses caused by the violation of values.
2.10. Working inventory commissions:
carries out an inventory of valuables and money in storage and production areas;
participates in the determination of the results of the inventory together with the accounting of the economic entity and develops proposals for the compensation of deficits and excess outputs in reclassification, as well as for writing off deficits within the norms of natural loss;
makes proposals on the issue of regulation of receipt, storage and delivery of goods, accounting and improvement of control over their storage, as well as on issues of sale of excess and unused material goods;
is responsible for the following cases:
a) to conduct the inventory on time according to the order of the head of the economic entity and to comply with the procedure for conducting it;
b) so that the information on the actual balances of fixed assets, inventory values, funds and means of settlement are recorded in the register completely and accurately;
c) for the correct indication of the distinguishing marks of goods and their prices (type, type, style, size, serial number according to the price list, article, etc.) in the list;
g) for proper and timely formalization of inventory materials in accordance with the established procedure.
The members of the inventory commissions shall be held liable in accordance with the established procedure for deliberately entering incorrect information about the real balance of valuables in the list in order to hide the shortage and surplus of goods, materials and other valuables. Before starting the verification of the actual existence of the property, the inventory commission must receive the most recent income and expenditure documents during the inventory or reports on the movement of material means and funds.
The chairman of the inventory commission puts a stamp on all input and output documents attached to the reports, indicating "to the inventory ... on (date)", which allows the accounting department to determine the balance of assets when starting the inventory according to the accounting data. should serve as a basis.
Materially responsible persons shall provide a receipt stating that all income and expenditure documents related to the property have been submitted to the accounting or commission and that all values ​​for which they are responsible have been received, and those that have gone out have been written off from the account. Such receipts are also issued by persons who have the sums of money to purchase the property or have power of attorney to receive it.
2.11. Before conducting the inventory, an order is given to the members of the working inventory commissions, and a plumber is given to the chairmen of the commission (the plumber is kept by the chairman of the commission during the entire working period of the inventory commission). In the order, the terms of starting and ending the work on the transfer of the inventory are determined.
If the property inventory is carried out for several days, the room where the material valuables are stored should be sealed when the inventory commission leaves. When there is a break in the work of the inventory commissions (lunch time, at night, for other reasons), the lists must be kept in a box (shelf, safe) in a closed room where the inventory is being taken.
Orders are recorded by the accountant in the control book of the execution of the orders to transfer the inventory (Appendix 2 * ).
2.12. Before starting to verify the actual availability of goods, the working inventory commission is obliged to:
to seal auxiliary buildings, cellars and other places where valuables are stored, with separate entrance and exit doors;
to check that all weighing instruments are calibrated and that they are marked according to the specified dates.
2.13. In sudden inventories, all inventory values ​​are prepared with the participation of the inventory commission, and in other cases - in advance. Values ​​should be divided into groups, divided into types and placed according to names, types, sizes in a certain order that is convenient for counting their number.
2.14. The inventory of fixed assets, raw materials, materials, finished products, goods, money and other valuables is carried out according to their location and the responsible person who keeps these valuables.
Verification of actual balances is carried out with the mandatory participation of materially responsible persons (cashiers, heads of farms, trade enterprises, warehouses, preparation points, etc.).
Availability of valuables during inventory is determined by mandatory counting, weighing and measuring.
The amount of these values ​​for materials and goods kept in unopened packaging of the supplier of goods can be determined exceptionally on the basis of documents, by compulsory inspection of a part of these values ​​in kind (selectively). It is allowed to determine the weight (or volume) of packaged products without containers based on measurements and technical calculations; measurement records and calculations are attached to the list. When a large number of goods to be weighed are inventoried, the records of weighing are kept by one of the members of the working inventory commission and the materially responsible person. At the end of the working day (or at the end of weighing), the data from these records are compared and recorded in the issued final inventory list. Weighing records are attached to the list.
2.15. The names of values ​​and objects to be inventoried and their quantity are indicated in the lists according to nomenclature and in the units of measurement accepted in the account.
2.16. The lists are signed by all members of the working inventory commission and financially responsible persons. At the end of the list, financially responsible persons give a receipt confirming that the commission checked the valuables with their participation, that there are no claims against the members of the commission, and that the listed valuables are accepted for safekeeping.
When verifying the real existence of valuables, materially responsible persons sign the inventory lists with changes, stating that the person who accepted the valuables received them, and the persons who delivered them handed them over.
Separate lists are made for valuables that do not belong to the farm, but are stored in it.
2.17. In the inventory, the sample forms of initial account documentation for the inventory approved by this Standard are used. In the inventory, additional requisites determined based on the characteristics of assets and liabilities may be included in the initial accounting documents for the inventory.
List forms approved for agricultural enterprises are used when inventorying working animals and productive livestock, poultry and bee families, perennial plants, nurseries.
2.18. Inventory lists can be filled manually or using hardware, information systems and information technologies.
Manual inventory lists are filled out clearly and comprehensibly. No painting or deletions are allowed.
On each page of the inventory list, the number of serial numbers of commodity values ​​and the total amount of all values ​​written on this page, regardless of the units of measurement of these values, are shown in words.
In all copies of the lists, correction of errors should be made by crossing out the incorrect entries and inserting the correct entries over the crossed out ones. Corrections must be commented and signed by all members of the inventory commission and materially responsible persons.
It is not allowed to leave blank lines in inventory lists. In the last pages of lists, blank lines are crossed out.
2.19. In cases where the materially responsible persons discover errors in the inventory lists after the inventory, they must quickly (before the opening of the warehouse, warehouse, branch, etc.) report this to the working inventory commission. Explanations of materially responsible persons regarding the fact that the shortage or surplus occurred due to an error, omission, error, etc. in the name of goods, are accepted before the opening of the warehouse, warehouse, branch. The labor inventory commission will verify the stated facts and correct the identified errors in accordance with the established procedure.
2.20. Managers of economic entities are responsible for ensuring the correct and timely transfer of goods and funds and their unexpected transfer. They must create conditions that ensure a complete and accurate verification of the real existence of values ​​in a short period of time.
The chief accountant, together with the heads of relevant departments and services, is obliged to carefully control compliance with the established rules of inventory transfer.
2.21. At the same time as the inventory of goods, the accounting of the economic entity should check the entries on all relevant accounts by comparing them with the corresponding accounts. For example, taking into account all objects accepted for use on fixed assets (in agreement with the relevant accounts of capital investments); in terms of commodity values ​​- that all incoming values ​​have been entered, and that all outgoing values ​​have been written off and reflected in the account; on unfinished production - it is necessary to determine whether all costs are written off to the manufactured product, etc.
2.22. Forms of initial accounting documents for the inventory of assets and liabilities are used in accordance with Annexes 5 - 18 * for the registration of the inventory.
2.23. After the inventory is completed, checks can be carried out to ensure that the inventory has been carried out correctly. They must be conducted with the participation of members of the inventory commissions and materially responsible persons before the opening of the warehouse, warehouse, branch, etc., where the inventory was carried out. The results of a control check of the correct conduct of inventories are formalized with a document (Appendix 3 * ) and are recorded in the accounting book of control checks of the correct conduct of the inventory (Appendix 4 * ).