An inventory list of inventory items is a unified form of documentation drawn up when carrying out procedures for accounting for valuable property at a specific enterprise or organization. The procedure for filling out the accounting inventory, the obligation to use it, the necessary details of the form are the main points that you must know in order to correctly record the inventory results.

Inventory list of goods and materials

The inventory list of goods and materials, form INV-3, was approved by Decree of the State Statistics Committee of August 18, 1998 No. 88. Registration of INV-3 is necessary for the purpose of recording the actual availability of inventory in a particular organization. In this case, goods and materials mean:

• goods;
• finished products;
• production or other inventories of the company, etc.

Valuables may be stored in specially designated places (warehouses, boxes, hangars, etc.) or be at any stage of movement in connection with the activities of a legal entity. Thus, the information entered into the INV-3 form is determined during the ongoing procedures of recalculation, weighing, and measurement exclusively at the location of the inventory items.

Mandatory details of INV-3

When using a unified inventory form during an inventory, employees of the inspection commission need to know what mandatory details must be filled out. The INV-3 inventory list must contain:

Page 1 of the inventory - receipt

Filling out the inventory begins with entering the required details into the receipt:

1. In the fields “Organization” and “Structural unit” the full or abbreviated corporate name of the organization is entered in accordance with its constituent documents.

   If the staffing table does not provide for division into structural departments of the company, the corresponding field remains blank.

2. As the basis for conducting an inventory, an internal administrative document of the executive body of the company (resolution, order, instruction), the date of its preparation and registration number are indicated. Unnecessary document names must be crossed out.

The frequency of inventory is determined by the management of a particular legal entity. The inspection can be scheduled or carried out urgently. Inventory records of inventory items during a planned inventory are no different in form and content from those compiled during an unplanned inspection.

1. In the fields “Inventory start date” and “Inventory end date”, calendar designations corresponding to the time of inventory actions are entered.
2. The document number and date of its preparation are filled in in accordance with the organization’s current policy for maintaining and recording internal document flow.
3. In the column “Type of inventory items” the name of the goods or other industrial products subject to accounting is indicated.
4. The next ordinal field must contain information about the type of ownership on the basis of which the legal entity. a person uses or disposes of goods and materials - ownership, rent, storage, processing, etc.
5. The positions and personal data of employees who are entrusted with the responsibility for maintaining records and taking inventory of valuables are indicated as financially responsible persons. Such an obligation may be provided for in an employment contract, order, regulation, agreement on the assignment of duties to ensure the safety of inventory items, job descriptions, etc.
6. At the end of the receipt, the actual date of removal of the remaining goods is indicated.

INV-3: sample of filling out 2-4 pages of inventory

The inventory list of inventory items (pages 2, 3, 4) is presented in the form of a table, which includes the following information:

• numbers of accounts and subaccounts;
• name and information characterizing the inventory items;
• number of values, unit of measurement, item number;
• unit cost;
• information on the actually identified quantity of inventory items and on reflected volumes according to accounting data.

The inventory list of inventory items in the final line is filled in, according to all information, figures and amounts, exclusively in words.

All members of the commission specially created for the inventory sign the inventory form. In addition, the inventory is certified by the signature or signatures of the employees financially responsible for the safety of valuables, and is also endorsed by the chief accountant, confirming the comparison operation.

Obligation to use the document

The use of a unified inventory form, starting from the beginning of 2013, is not the responsibility of business entities. In order to comply with the norms of the law on accounting, organizations can use an independently developed form for inventory of inventory items. A sample of a self-developed form must contain the mandatory details listed above. The exception is budgetary organizations, the obligation of which to use a unified inventory form is enshrined at the legislative level.

Before starting an inventory of goods and materials, the initiator of the inspection creates a special commission of employees of the organization. The inventory list of inventory items itself is compiled on paper in 2 copies: 1 is submitted to the accounting department for drawing up a matching sheet, 2 remains at the disposal of persons who are financially responsible.

If the commission identifies goods that are not taken into account by the accounting department, all data on such goods and materials are subject to mandatory reflection in the inventory list of inventories.

For materials related to material assets, but which have lost their properties for further use (spoiled or unsuitable for production), appropriate acts are drawn up.

Inventory list of inventory items (sample)

The availability and reliability of information about inventory items (hereinafter also referred to as goods and materials) in an organization requires periodic verification (inventory). During the inventory, the existence of inventory items is established and documents are drawn up indicating information about such inventory items. One of such documents is an inventory according to the approved form INV-3. Let's consider its content and order of execution.

Inventory of goods and materials

The inventory is preceded by the establishment of a list of workers who will carry it out (i.e., members and chairman of the inventory commission), the deadline for carrying out the inventory and the reasons for its implementation. This information is fixed by order of the head (the order form is approved by the State Statistics Committee - form INV-22).

During the inspection, the following must be included in the inventory list of inventory items:

• production inventories;
• finished products;
• goods;
• other supplies.

Information on how and what exactly needs to be inventoried is contained in the Methodological Instructions of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49.

The inventory commission enters information about inventory items identified during the inspection process into the INV-3 form specially provided for these purposes, which is called the “inventory list of inventory items.”

This document contains information about the actual presence of such values ​​in the organization.

In particular, the inventory should contain the following information:

• name of values;
• type, inventory group;
• the number of such values;
• variety, etc.

As follows from the Directives of this government body, a separate inventory is drawn up in the INV-3 form for all places where the valuables in question are stored and for each official responsible for them.

This document is drawn up based on the results of the calculation, determination of weight, and measurement of inventory items carried out by members of the inventory commission.

If during the inspection low-quality inventory items are discovered, appropriate reports are drawn up in relation to them.

The unified inventory form for inventory items consists of four pages.

The first page contains information about the organization, details of the order to conduct an inventory, as well as the signatures of officials bearing the corresponding financial responsibility.

The second and third pages directly contain an inventory of inventory items.

The fourth page contains summary information and signatures confirming it.

It is necessary to fill out the INV-3 inventory in two copies (one of them should be sent to the accounting department, the other to the corresponding financially responsible official).

The legislation of the Russian Federation does not require compulsory drawing up of an inventory exactly according to the above-mentioned INV-3 form.

On the contrary, according to Information of the Ministry of Finance of Russia No. PZ-10/2012, unified forms are not mandatory for enterprises and organizations. Consequently, organizations and enterprises have the right to develop and approve (with mandatory consideration of federal legislation) their own form for inventory of inventory items (a sample of such a form does not require any registration).

Sample of filling out an inventory list of inventory items

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This form is used to reflect data on the actual availability of inventory (inventories, finished products, goods, other inventories, etc.) in storage locations and at all stages of their movement in the organization.

The unified form No. INV-3 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-3 form correctly

The upper part of the inventory includes a receipt, which is taken from each of the employees responsible for conducting the inventory.

Each individual name of material is entered into the inventory indicating the type, group, article, quantity or other necessary information.

The actual availability of materials is determined by counting, weighing, and measuring.

The inventory is drawn up in two copies and signed by the responsible persons of the commission and financially responsible persons. One copy is sent to the accounting department for drawing up a matching statement, the other remains with the financially responsible person (warehouse employee).

An inventory is compiled for each section, department, and workshop of the enterprise separately, according to the distribution of structural units to a specific responsible person (or group of persons).

Just before the start of the inventory process, a corresponding receipt is taken from each of the financially responsible persons, which must be included in the header part of the INV-3. In case of detection of devices, equipment, damaged or defective materials unsuitable for further use, as well as completely finished products that were not previously accounted for, a write-off act is drawn up (or included in the statement, if we are talking about finished products).

If the statement is filled out automatically, filling out the first 9 columns is not required. INV-3 is issued with the fields already filled out on a computer or paper medium. The inclusion of materials and equipment not reflected in the statement is carried out on site, after drawing up the appropriate protocol and assessment.

An important condition for filling out the inventory list is an accurate indication of all equipment numbers, as well as their technical condition. There should be no errors in numbering. After compiling the inventory, the data received from all structural divisions is compiled into a general statement.

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Form INV-3 is drawn up after an inventory of inventory items in order to compare their actual availability with accounting data.

Blank form INV-3

Sample of filling out the INV-3 form

How to fill out the INV-3 form

On the first page of the INV-3 form, the persons financially responsible for the storage of inventory items sign a receipt stating that at the time the inventory begins, all materials and goods accountable to them have been accounted for and provided with documents.

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The number and date of the inventory order are entered, the start date and end date of the inventory are indicated (taken from the order). The number and date of the inventory itself is indicated. Inventory items that will be checked are indicated.

The second page is a table in which the documentary and actual number of inspected goods and materials are noted.

If the goods being inspected contain precious metals or stones to which a special passport is attached, its number is indicated in the “Number” column of the “Passport” column.

Unfilled lines are crossed out. At the bottom of each page of the inventory (there may be several of them, if there are a lot of goods and valuables, and one sheet of paper is not enough to list them), the number of serial numbers and the total number of inventory units are indicated.

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The inventory includes information on all detected inventory items, including those that are not documented. If during the inspection deteriorated or missing goods or materials were identified, this must be confirmed by relevant acts.

The third page summarizes the inventory for all pages. The form is signed by all members of the commission, as well as financially responsible persons who were present during the inspection and agree with its results.

The results are certified by the accountant responsible for checking the inventory list.

Who prepares the INV-3 form

The inventory list is drawn up by a commission specially established by order (instruction, resolution) of the head of the organization.

Form INV-3 is drawn up in two copies. One is transferred to the accounting department for drawing up a matching statement (INV-19 form), and the second remains with the person responsible for the safety of inventory items.

Read more: We take inventory of a warehouse and store

Form INV-19 is filled out if inconsistencies are revealed during the inspection.

Accounting for inventory results. Documentation. Video

If there are a lot of inventory items, and it is impossible to compile the INV-3 form in one day, an inventory label in the INV-2 form is drawn up for the already recalculated and verified inventory items.

At the end of the entire inventory procedure, based on the compiled labels, a general document INV-3 is drawn up.

The INV-3 inventory form must contain the signatures of all present members of the commission and all persons financially responsible for the storage of inventory items.

The final data for all inventories carried out in the reporting year are recorded in the inventory results sheet (form INV-26).

Unified form INV-3is intended for registration of inventory results of inventory items. We suggest that you familiarize yourself with an example of filling unified form INV-3, and we will also tell you who is required to use it by law.

Purpose of the unified form INV-3

The INV-3 form is used by Russian economic entities as a tool for documenting the results of an inventory - a procedure during which the actual presence in the established places of their storage of any resources owned or disposed of by a specific entity (inventory, stocks, documents, etc.) is revealed. etc.).

For more information about the inventory inventory procedure, read the article “Inventory of inventories” .

The unified form INV-3 is drawn up in 2 copies. It must be signed by employees who are members of the inventory commission. The data to be entered into the form under consideration is determined based on the results of recalculation, weighing procedures, and measurement of certain resources for each designated storage location. It is also necessary to fill out a separate form for each financially responsible person (MRP) or group of such persons who are responsible for the safety of valuables.

The first copy of the INV-3 form must be sent to the accounting department, the second remains at the disposal of the MOL.

You can download the INV-3 form on our website:

A sample of filling out the INV-3 form is also available to you on our website.

Who should use the INV-3 form

Form INV-3 was approved as a unified document (to be used by all legal entities, regardless of their organizational and legal form and the type of economic activity they carry out) by Resolution of the State Statistics Committee of the Russian Federation No. 88, adopted on August 18, 1998.

However, since 01/01/2013, the right to use your own forms for recording inventory results has been legislated (information of the Ministry of Finance of the Russian Federation No. PZ-10/2012). An exception is established for those organizations for which the legislator directly prescribes the use of unified documents. That is, for budgetary structures (clause 1.1 of the order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49).

At the same time, many commercial entities prefer not to abandon the use of the INV-3 form - due to business custom, and also because its structure is convenient and familiar.

Read about the rules governing the use of unified forms of documents in the material