Inventory of property in pharmacy organizations

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Inventory of property in pharmacy organizations

"Inventory assets in retail establishments (organizations)"

1. The inventory of property and financial liabilities - a type of internal control of the pharmaceutical establishment.
2. Objectives of the inventory.
3. The procedure for carrying out and documenting the results of the inventory.
3.1. Normative documents regulating the procedure of inventory in the pharmacy organization.
3.2. An order for the inventory. The composition of the inventory commission, the rights and obligations of the committee members.
3.3. General rules of the inventory.
3.4. The inventory of goods and materials, funds and financial obligations. Registration of inventory lists.
3.5. The procedure for compiling collation statements, inventory, and other summary documents.
3.6. The order of application of the rules of natural loss drugs. The order of write-off of drugs with expired fight. Compensation for losses from the write-off.
3.7. Summing up the results of the inventory, order processing documents.
3.8. Financial responsibility of officials for the results of the inventory. The procedure for compensation of shortage. Documenting recovery shortages and surpluses of the posting.
3.9. Analysis of the inventory in three years.
Conclusions and suggestions

Additional information

Inventory (from the Latin. Inventarium - find, discover) - one of the essential techniques of accounting, which is carrying out in Russia is regulated by the Federal Law on Accounting № 129-FZ, Regulations on accounting and financial reporting in the Russian Federation and the Guidelines for the inventory of property and financial liabilities.
The role of the inventory has changed over time. In Roman times the inventory was used in the assessment of inherited property (at the price of possible sale) to secure it for the new owner (heir), and determining the amount of tax (inheritance, and later - on the property).
Almost five hundred years the practice of static accounting allocated to the forefront of the physical inventory of assets and liabilities as a major step to identify property owners, t. E. The balance of the construction of a fictitious or real liquidation.
Ideas Jacques Savary for inventory control function (preservation of the property owner by ensuring that the physical inventory of the property accounting data), set in 1673, the refraction found after many years during the dynamic accounting practice where both solid-permanent inventory of historical fact of economic life periodically hold physical solid or thematic inventory.
Today, the inventory in the Russian organizations performed in order to compare the actual availability of the data values \u200b\u200bfrom the accounting data. The objects of the inventory identified all assets of the economic entity, regardless of its location (fixed assets, intangible assets, investments, inventories and cash) and all kinds of financial liabilities (accounts receivable and payable, bank loans, loans and reserves).
Inventory or accounting data confirms or reveals unaccounted values \u200b\u200band admitted the loss, theft, shortage. Therefore, using the inventory is controlled not only the preservation of wealth, but also to verify the completeness and accuracy of accounting data and reporting ...


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