In order to conduct an inventory of fixed assets, inventory, assign a Commission, which should consist of employees who are familiar with the inventoried property. This may include accountants, administration and other responsible people. To appoint such a Commission must use a written order (instruction).
In order to specify the timing of the inventory, the ways of its implementation, as well as appoint the Chairperson of the Commission. Remember that the test is prohibited conduct in the case, if one of the members of the Commission absent.
Then ask financially-responsible person to recheck the submission of all the documents on the object (acts of acceptance), then you must take a Promisory note that all submitted and marked.
Before conducting an inventory at the facility, check the accuracy and availability of inventory cards that are in the accounting Department.
When checking for the object you should draw up an inventory of assets (form INV-1). Specify in this document the number of checked property, its technical condition. In the list write the full name of the assets, assigning rooms according to the inventory card, the quick characteristics. In the case if the asset is leased, check all contracts.
If during the audit you found that the asset is not suitable for further use and cannot be repaired, make a separate list, specify the reasons that caused the asset disposal.
Make a separate inventory and those assets that are temporarily not in your presence, for example, is leased.
Each sheet of the inventory signed by all Committee members and financially responsible person. At the end of the inspection, the Chairman of the meeting concludes, calculates the cost, the number of sequence numbers.
It's possible that the property survey Board does not fit in the test in one day, in that case you should be at the end of the day to seal the object using the seal, which should be the Chairman of the Commission.
After draw up an inventory of all the data transfer to the collation report, in which complete only the information for those types of fixed assets, which have found discrepancies. This document also must be signed by all Committee members and financially responsible person.
In that case, if you made a mistake when introducing any indicators neatly with a single slash cross out the incorrect information, and the top write the correct option. Also, the correction must be signed by all the members of the Commission.
Then make a Protocol in which specify all the discrepancies with accounting data, the cause and the culprits. Also describe the measures taken against the responsible officials.