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Inv 6 sample filling. Inventory report of financial investments (form and sample). How is the inspection carried out and who fills out the report?

03.02.2024

The inventory is carried out on the basis of the Methodological Instructions for Inventory, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49. Each organization develops its own accounting policy, in accordance with which it carries out this procedure as many times as it requires.

What is INV-6

Clause 27 of the Accounting Regulations dated July 29, 1998 No. 34n lists situations in which it is necessary to carry out an inventory without fail. Among them:

  • replacement of financially responsible employees;
  • detection of theft or various abuses at enterprises;
  • summing up annual results and preparing reports;
  • or ;
  • due to natural disasters.

Inventory and materials become the property of the organization when they are purchased, according to the contract, from the seller and are accounted for on the basis of invoices on the buyer’s balance sheet. If materials or goods have already been purchased, but they have not yet arrived, then they are called goods and materials in transit.

The need to inspect goods that are in transit arises if their delivery requires a long period of time. For example, goods and materials are transported by sea from another continent.

There are difficulties in carrying out such an inventory, because out-of-stock goods cannot be counted, measured or weighed. In this case, only information from documents (invoices, contracts) on the basis of which inventory items were capitalized and credited to an off-balance sheet account is subject to verification. During the inventory itself, it is important to clarify whether goods or materials that are being transported have arrived directly at the warehouse.

Filling out the document

Form

Organizations have the right to develop the form of the document that will be used to check goods being transported independently. But you can use a ready-made Inventory Report of an existing unified form No. INV-6. The document was approved by the State Statistics Committee of Russia in Resolution No. 88 of August 18, 1998 “On approval of forms for recording cash transactions and inventory results.”

Most enterprises and firms use special computer programs for accounting, so filling out this kind of document for inventory of goods and materials that are in the process of transportation occurs automatically. But you can draw up an Act in form No. INV-6 and with your own hand.

The document in form No. INV-6 is filled out as follows:

  • on the main page at the very beginning the details of the company or organization conducting the inspection are indicated;
  • at the top of the Act, the basis on which the inventory was started is written down (order of the manager, order);
  • in the upper right corner of the document indicate the start and end date of the inspection;
  • the tabular part of the Act is filled out on the basis of an agreement, invoice, payment order or invoices;
  • a separate position is opened for each type of inventory;
  • the document contains the name of the goods or materials, item number, unit of measurement, date of shipment, name of the supplier, name of the accompanying document and date of its issue, quantity, cost in rubles;
  • the Act includes accounting data (quantity of goods or materials, amount in rubles);
  • if goods or materials have already been paid for, then this fact must be reflected in the notes, indicating the date and document number;
  • At the end of the document, the results are summed up and all the data are summarized;
  • The act is signed by the chairman and all members of the commission.

How is the inspection carried out and who fills out the report?

First of all, an order is created to conduct a scheduled or extraordinary inspection of inventory items, in which the names of the members of the inventory commission are entered. The chairman of this commission must be appointed. The head of the company or enterprise, in his order, indicates the reasons for the inspection that has not yet arrived at the organization of goods and materials, and sets the start and end date for its implementation.

The order must be registered in the Order Log and, as a rule, it is issued a week before the start of the inspection itself. The preparatory work for conducting a control inventory consists of obtaining from materially responsible persons all the documents necessary for the work, which confirm the very fact of the movement of goods and materials.

It is not allowed to draw up an inventory report from the words of material officials.

Then, all members of the commission conduct an internal audit of materials or goods that are being transported, based on the primary documents available in the organization. Based on the results of this inspection, a Report is drawn up in form No. INV-6. All data about the goods and the supplier is entered into it.

The fully completed document is signed by the chairman and all members of the commission, and the Act itself is drawn up in 2 copies. The chairman of the commission may be the chief accountant; the document should also indicate the positions of all members of the elected commission. It must be remembered that due to the lack of materials or goods themselves, this document is created only on the basis of a contract and invoices, which confirm that goods and materials are in the process of transportation. One copy of the Act is sent to the accounting department, the other remains with the members of the commission.

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This form is used to identify the quantity and value of inventory items that are in transit at the time of inventory.
The unified form No. INV-6 was approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

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How to fill out the INV-6 form correctly

The act is drawn up and signed by the commission in two copies based on documents that confirm that the goods are in transit. One copy is sent to the accounting department, the second remains with the commission.

Note! The organization may approve a permanent commission for conducting operations with goods (reception, inventory, etc.). Its composition is approved by the head in a special order or directive.

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To check goods in transit, a special order is issued. act of inventory of inventory items. Sample filling out the INV-6 form, the form and instructions are below on the page.

Also, an inventory act for inventory items in transit is drawn up when delivery takes a long time. For example, if goods and materials are transported by sea, but an inspection must already be carried out. How to fill out the INV-6 form - read on.

Sample of filling out INV-6

The inventory must be carried out by a commission appointed by the manager. The director must issue an order to conduct an inspection in form INV-22.

Form INV-6 is filled out in two copies. One is transferred to the accounting department, the second remains with the inspectors.

The INV-6 inventory form must contain:

  • Company name.
  • Document number and date of its preparation.
  • Date of export of goods.
  • Name of inventory items, cost, and quantity: actual and according to accounting data.
  • Information about the documents on the basis of which the goods were shipped, for example, the bill of lading number.

All members of the commission must sign INV-6.

See our inventory report of goods and materials in transit - all required fields are highlighted in color.

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We took our own form as a sample act of inventory of inventory items in transit. Is it possible to do this?

Can. But keep in mind that the document is quite complicated, so it’s better to take our act of inventory of inventory items in transit as a model.

During a planned, extraordinary inventory of inventory items, enterprises are checked and not only those located in the enterprise’s own or leased warehouses are listed, but also inventory items located along the route. To do this, use a special form of the act of carrying out inventory calculations for inventory items in transit (form INV-6).

You can download the form and an example of the INV-6 form below.

A special inventory list in the INV-3 form is used when taking inventory of goods and materials that are located in the warehouses of the enterprise, while the inventory items in storage must be taken into account; after verification, the inventory list is filled out in the INV-5 form. Separately, it is necessary to take into account shipped inventory items that have not yet been paid. For this purpose, the inventory inventory INV-4 is used. Let's look at how to correctly draw up a report on goods that are in transit.

Features of filling out an inventory report and making payments for goods that are in transit (form INV-6)

Today, most enterprises carry out automated accounting of inventory items, and an inventory report is generated automatically. If such an operation is not carried out in a company or enterprise, then the act is filled out manually. In this case, a representative of the inventory commission, based on financial documents, fills out all the fields and confirms the location of the goods along the route.

An order is written to create an inventory commission.

After the inspection, it is necessary to fill out 2 acts: one remains with the inventory commission, and the second is transferred to the accounting department.

The upper part of the act is filled out according to the example of filling out an inventory of inventory items.

All necessary data for filling out the inventory list is taken from the inventory order. All data on materials, goods, and other valuables that are on the way are entered into a table, indicating:

  • The name of the accounting object with characteristics of the goods or other valuables.
  • Product code, item no.
  • Unit of measurement (its name and OKEI code).
  • Supplier of goods and materials (name, OKPO code).
  • Also, data from supporting documents (commodity bills, waybills, other settlement and payment documents) are entered in a separate column, which will confirm the facts of the birth of goods and materials in transit. In this case, indicate the name of the document, its number, date of registration, number of inventory items and their cost.
  • Accounting data.

After drawing up an act on the inventory and calculations for goods and materials, the act is signed by members of the commission, including the chairman. After which the act is transferred to the accounting department of the enterprise (company) for reconciliation.

An inventory report of the standard form INV-6 is used in cases where it is necessary to record comparative data on inventory items that have been paid but not delivered to the buyer’s organization, that is, in transit.

You can download the form for an inventory act for inventory items in transit, form INV-6, from the link below; we also offer you to download a completed sample act as an example.

Inventory is a regular procedure for every organization. It can be carried out at the end of the year before filling out the annual financial statements in order to sum up the results of the year. Also, the reason may be identified violations, thefts, or changes in responsible persons.

Carrying out an inventory and filling out special documentation (inventories, acts) are carried out by members of the commission, which the manager appoints by his order, a sample of which can be downloaded. Depending on the type of property being inventoried, the commission conducts an inspection, recalculation, availability, and verification of documentary data.

With regard to inventory items in transit, members of the commission fill out an inventory report INV-6 on the basis of documentary data, which is compared in the report with accounting data. The documents on the basis of which the act is filled out can be payment documentation, goods and transport documents accompanying the cargo.

Sample of filling out an inventory report INV-6

The act must include general information about the organization that is conducting the inventory, the period of the inspection, the type of property being inspected - inventory items that are in transit. Date of inventory.

In the tabular section, general information about inventory items in transit is filled in, indicating the following data:

  • Name;
  • unit of measurement;
  • date of shipment by the seller;
  • information about the seller;
  • information from settlement and payment or shipping documents on quantity, price, cost, indicating the details of the document on the basis of which the data in the inventory report is filled out;
  • information from accounting for the same items of inventory.

As a rule, organizations use automated accounting systems for accounting indicators, and therefore the act is prepared taking into account the data contained in this program. Often, members of the inventory commission only have to fill out the data from the documents confirming payment for goods and materials or accompanying them in transit, and also sign the specified data.

Documentary and accounting data are compared in the act; if discrepancies are identified, then there is no need to additionally transfer them to the matching sheets, since the comparison is carried out directly in the act itself, which in this case includes the functions of the matching sheet.

The inventory report INV-6 is signed by each member of the inventory commission. One copy of the act should be submitted to the accounting department, the accountant who accepted and checked the completed inventory act on the way, puts his signature at the bottom of the form.

Sample for free download

Inventory report of goods and materials in transit form form INV-6 - .

Inventory report of goods and materials in transit, sample of filling out INV-6 - .