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This form is used to formalize inventories and control checks of the correctness of the inventory. The statement reflects deviations of the inventory results from the initial values. The preparation of such a document can be caused by either a scheduled or an extraordinary inspection procedure. It is the last document that, as it were, sums up the inventory activities at the enterprise.
The unified form No. INV-26 was approved by Decree of the State Statistics Committee of Russia dated March 27, 2000 No. 26.

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How to fill out form INV-26 correctly

This form is compiled based on the results of the work of a specially created commission. For this purpose, an internal order is issued signed by the General Director. The commission consists of at least three people. These can be employees of the organization or hired employees called specifically to carry out the work. The composition of the commission is approved by the head of the organization and signed. Before starting the inventory procedure and filling out the results recording form, the chairman of the commission must be elected from among its participants. All members and the chairman must be listed by name on the inventory form.

The statement is drawn up in two copies. One of them should be in the warehouse of the head of the department, the other remains in the accounting department for subsequent assessment of the results and preparation of a report for the required period (most often an annual statement is prepared). This document evaluates the results of ongoing inventories. The document is affixed with the organization's seal.

All identified deviations are entered into the form (in the tabular part). Filling out occurs strictly with the specified items and the name of the column. In case of a large number of deviations, a tabular application is used. In this case, each sheet must be stamped and painted. The document must be sealed.

A fairly common mistake when filling out the form is that organizations often use an old form. It must be remembered that after January 1, 2001, significant changes were made to the form. Therefore, before filling it out, you must make sure that you are using the established form.

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Inventories are necessary for organizations to achieve the goals of monitoring the availability of existing assets. The object of the transaction may be goods, inventories, cash, and other material assets. The results of the inspection are documented. When surpluses or shortages are identified, a statement of results identified by the inventory is generated, that is, form INV-26.

Carrying out inventory in organizations

In order to confirm the presence of the organization's listed property and check its current condition, an inventory check is necessary. The procedure also allows you to assess the quality of storage of material assets, preventing possible damage to assets. In addition, there are frequent cases of theft and abuse of materials. Some stocks are subject to natural loss - spoilage, shrinkage.

All these factors influence the actual amount of materials and property in the organization. For this reason, accounting data may not coincide with actual balances.

What does an inventory sheet reflect?

The final results of the inventory are reflected in specially designed forms. All these forms of inventories, acts and statements give an idea of ​​the actual availability of property, including fixed assets, materials, and cash balances. Matching statements record the resulting accounting discrepancies.

General information about the surpluses and deficiencies identified as a result of the property inspection is contained in the INV-26 statement - a statement of the results identified by the inventory. The obligation to enter general information into a separate document is confirmed by the Ministry of Finance, in the guidelines for inventory of property, approved by Order No. 49 dated June 13, 1995.

The inventory sheet, a sample of which was developed by Goskomstat, as well as other unified forms, are not mandatory for use. Economic entities have the right to develop their own INV-26 form using the required details. The inventory sheet, a sample of which is presented below, includes data on all property checks carried out during the year, including unscheduled ones.

Inventory sheet - sample filling

Organizations, if they create their own INV-26 form, can borrow a sample form from the State Statistics Committee. The inventory sheet, drawn up according to all the rules, must contain the following sections:

• accounting accounts;
• information about inventory discrepancies in monetary terms;
• information about the amounts of damaged goods and materials;
• data on misgrading, write-offs and identified losses at the expense of responsible persons (in rubles).

The reliability of accounting is confirmed by the real picture after the inventory. INV-26 reflects the results of all audits carried out during the year and makes it possible to identify deviations in accounting from real data in full.

The presented inventory list also contains such mandatory details as the name of the enterprise. If the audit was carried out in a separate structural unit, then this information must also be indicated. The data is confirmed by the signatures of the responsible persons, the manager, and members of the inventory commission.

The inventory sheet should contain data not only for each accounting account, but also provide general information about the amounts of identified shortages or surpluses received. Based on the final indicators, it is necessary to adjust the accounting data.

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Inventory results record sheet (form and sample)

To summarize the results of inventories that were carried out in the reporting year, the INV-26 form was developed. Below you will find a sample of filling out INV-26, and you can also download the form for this statement.

INV-26: form and content

When conducting inventories, various forms of inventories, acts and statements are used to draw up the results. Each form has its own purpose and reflects the results of inspections in relation to different types of property and liabilities.

For example:

• INV-1 reflects data on the presence of OS;
• INV-1a - information about intangible assets;
• INV-3 contains data on inventory items;
• INV-4 - information about goods and materials shipped;
• INV-5 - information about inventory items that are accepted for responsible preservation;
• INV-16 - information about securities and BSO.

When discrepancies are established between the actual availability, condition of property and accounting data, comparison statements (INV-18 and INV-19) are drawn up, recording the presence of a shortage or surplus. The INV-18 statement reflects the results of the inventory of fixed assets and intangible assets. The INV-19 statement is intended to reflect data relating to inventory items.

Information about surpluses and shortages is also entered into the record of results identified by the inventory (INV-26), which reflects the results of the inventory carried out for the corresponding reporting period.

A new sample of this form was approved on March 27, 2000 by Resolution of the State Statistics Committee No. 26. Just like other unified forms, from 01/01/2013 this form is not mandatory for use. Business entities have the right to develop, approve and apply their own forms containing all the mandatory details provided for by the accounting law. The list of these details is given in Article 9 of this law and includes the name and date of the document, the name of the business entity, the fact of economic life and its size, full name, position and signatures of the responsible persons.

If the form approved by Goskomstat suits you, then you can download the INV-26 form.

Blank form INV-26

The Goskomstat form contains sections with information:

• about accounting accounts (name and number in accordance with the Chart of Accounts);
• about surpluses and shortages (the amount is indicated in rubles);
• about damaged property (indicate the amount in rubles);
• on write-off, re-grading and attribution of losses to responsible persons (indicate the amount in rubles).

Information is reflected both in relation to each individual accounting account (fixed assets, inventory items, intangible assets, financial statements, etc.), as well as the total amounts of identified shortages or surpluses, write-offs, re-grading, etc.

The statement also indicates the name of the organization and the OKPO code. If inventories relate to a specific structural unit, then its name is indicated in the form.

The prepared statement is signed by the organization's officials (manager and chief accountant), as well as the chairman of the inventory commission. The statement is drawn up in 2 copies, one of which is sent to the accounting department for reporting.

Sample of filling out form INV-26

According to the schedule, regardless of the organizational form of business at the enterprise, an inventory procedure is carried out. After its completion, a statement of results is filled out in form INV-26. Let's look at the features of filling out this form. A correctly completed example of a sample INV-26 statement can be downloaded at the end of the article.

With the beginning of the inventory at the enterprise, an order must be issued, according to which the structure (date, timing) of the inventory and the composition of the commission are approved. Such an order can be issued using the unified form INV-22.

After drawing up the order, the inventory commission conducts a comprehensive inspection and assesses the condition of the property, fills out inventory lists, entering into them actual data on the condition of the property.

When carrying out:

After analyzing the inventory data, commission members find discrepancies with the basic data. Identified violations are transferred to comparison sheets.

• For intangible assets, fixed assets of an enterprise, fill out.
• To fill out data on commodity and material assets, fill out.

Based on the conclusions made during a scheduled or unscheduled inventory, a final result is drawn up and also entered into the results record sheet.

The statement form is filled out according to the unified form INV-26. It contains statements of all obligations and property of the enterprise, in respect of which recalculation and verification are carried out.

Inventory results record sheet. How to fill out the form correctly?

The form must be filled out on one A4 sheet. In the upper part indicate the name of the enterprise, OKPO, the name or number of the structural unit, as well as code designations of the type of main activity and the meaning of the operation code. The date of completion must be indicated and a No. is assigned. The form consists of an extended table containing a list of accounts of the enterprise’s property and liabilities in relation to which the audit will be carried out. There are only 10 columns in the table, which are filled in during the check as follows:

1 – account serial number;

2 – name of the property accounting account (fixed assets and materials, cash register, raw materials, materials, etc.);

3 – digital designation of the account in accordance with the Chart of Accounts;

4 – the total cost of the identified surplus is indicated;

5 – the total amount of identified shortages in relation to property is entered;

6 – indicates the total cost of material assets that are damaged;

Shortages at the enterprise or damage to property identified as a result of the inventory can be counted as misgraded, written off by the commission within the limits or even in excess of the natural loss rate, and losses and shortages can also be deducted from the salaries of the perpetrators. The form, in columns 7-10, reflects all the information regarding where losses from shortages and damage to material assets of the enterprise are written off.

At the bottom of the form, in the “Total” line, the results of filling out the table are indicated; they are displayed in columns 4-10.

After the inventory is completed, the completed statement is signed by the head (president) of the enterprise (company), the chief accountant and the chairman of the inventory commission.