On the materials and goods which are stored in the intact packing of the supplier, the number of these values can be defined on the basis of documents at obligatory check in nature (on selection) parts of these values. Determination of weight (or the volume of bulk materials is allowed to be made on the basis of measurements and technical calculations.
1 If inventory of property is carried out within several days, the room where material values are stored, when leaving the inventory commission have to be sealed. During breaks in work of the inventory commissions (in a lunch break, at night, for other reasons) inventories have to be stored in a box (a case, the safe indoors where inventory is carried out.
Leaving in the inventory of the blank lines is not allowed. At the end of the inventory the general results according to the inventory of serial numbers and natural indicators are put down by figures and a copy-book then members of the inventory commission and responsible persons subscribe. At the end of the inventory responsible persons give a subscription of the following contents:
Responsible persons give receipts that by the beginning of inventory all account and receipt documents on property are handed over in accounts department or the commissions and all values which arrived on their responsibility are transferred credited, and left are written off. Also the persons having imprests on acquisition or powers of attorney on receiving property give similar receipts.
The inventory commission provides completeness and accuracy of entering into inventories of the fixed assets given about the actual remains, stocks, goods, money, other property and financial obligations, correctness and timeliness of registration of materials of inventory.
At inventory of a large number of weight goods of the sheet of plumbs conduct separately one of members of the inventory commission and the responsible person. At the end of the working day (or upon termination of a pereveska) data of these sheets compare, and the verified result include in the schedule. Acts of measurements, technical calculations and sheets of plumbs apply to the inventory.
The control checks of correctness of carrying out inventories and selective inventories which are carried out to the interinventory period are carried out by the inventory commissions on the order of the head of the organization.
Prior to check of the actual existence of property of the inventory commission it is necessary to receive the last at the time of inventory receipt and account documents or reports on the movement of material values and money.
At inventory of fixed assets the commission examines objects and enters their full name, appointment, accession numbers and the main technical or operational indicators in inventories.
Correction of mistakes is made in all copies of inventories by deletion of the wrong records and putting down over crossed out the correct records. Corrections have to be stipulated and signed by all members of the inventory commission and responsible persons.
Fixed assets are included in the schedule according to names according to a basic purpose of object. If the object underwent restoration, reconstruction, expansion or re-equipment and thereof its basic purpose changed, it is included in the schedule under the name corresponding to new appointment.
The management of the enterprise can appoint control check of correctness of carrying out inventory after the end of inventory. A control inspection is carried out by the person designated for this purpose with participation of members of the inventory commission and responsible persons.
Besides, inventories are subject the production stocks and other types of property which are not belonging to the organization, but registered in accounting (being on responsible storage, rented, received for processing), and also the property which is not considered for any reasons.