Collation statement - a document by which you can compare the inventory data with the results of the accounting report and identify existing deficiencies or surpluses.
What is it for?
The document needs to closely monitor the goods flow process, product, or company property and to identify whether there is some deviation from actual accounting data. Final goal - to identify errors, theft, shortage, fraud and check the integrity and honesty of employees.
Who and what should be?
Statement of employee accounts and members of the commission conducting the inventory. For example, in a restaurant, the director may be present in the composition of the commission, the technologist (or chef), an accountant.
There are standard forms (standardized INV-18 and 19), according to the results of all inspections of their accountant should carefully fill. The first form should be completed after the data verification of fixed assets, and the information in the second form have to make after inventory. Required to make two copies of the document. The first form should remain in the accounts, the second you need to transfer financial responsibility for the property of the person.
How to fill the bill?
This data table. First you need to add information about the company and the basis of the inventory. Specify the date and contact test participants. Then each line entered information about inventory objects, with their brief characteristics and the number (according to the documents, and in fact). As a result, you can see how there is a deviation, and in what direction. All information and make calculations can be done in specialized computer programs.
Tips on filling
To collation sheet was obtained without the drawbacks, we need tight control, verification of personnel and regular stocktaking exercise.
When filling out this document should focus on the reliability of any data, take into account the revaluation of goods and other items.
When comparing the data it is important not to forget about the existence of a natural loss of goods standards (shrink vegetables, flour% is taken at the signature, etc.). Loss, without departing from the scope of the standard, is performed: Debit - 20, 44, and the credit - 94.
If the test revealed the products and goods which are not specified in the balance statement, then spend better debit - 10, 41 and credit - 91-1.
When, on the contrary, we found that something was missing, then spend more correctly: Debit - 94, and the loan - 10, 41.