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Inventory report of receivables and payables (sample). Inventory report of receivables and payables (sample) Help for inv 17

Form INV-17 is used when conducting a mandatory inventory of settlements with suppliers and counterparties in accordance with the Federal Law “On Accounting”. Responsibility for the correct implementation of this procedure lies with inventory commission, which is selected by the general director.

The difficulty is that many people involved in the process do not know what information should be contained in the INV-17. This document must indicate following:

  1. Name of the company of the debtor and/or creditor, as well as contacts of the legal and actual address.
  2. Information about when and for what the debt was received, that is, how it was formed.
  3. The exact amount of debt to be written off.
  4. Documentary proof of availability.

Document requirements

Form INV-17 was approved by the State Statistics Committee of Russia in 1998 by the Resolution “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results.” Officially since 2013, the use of the form not a requirement, mandatory.

When conducting an inventory, a company can use a form developed independently. But many still continue to use this form when conducting an inventory, since it contains all the necessary information.

The report in form INV-17 must contain information about the existence of debt to suppliers and counterparties, as well as information about documents confirming the existence of such debt. If there are many counterparties, summary data from the accounting department is entered into the form, and if there is a limited number of them, INV-17 may also contain the amounts of debts.

The act is filled out by members of the inventory commission in two copies. One of them remains with the inventory commission, the other is sent to the company’s accounting department. At the same time, the act indicates not only companies, but also employees if they have incurred debts (salaries, vacation pay, maternity pay, etc.)

Help and Application

In addition to the act itself, when reconciling settlements with suppliers and counterparties, an reference, on the basis of which act INV-17 is subsequently drawn up.

In turn, the basis for drawing up the certificate is the data from the financial statements, which must contain all information about the debt and the amount.

After this, the debt is divided into three groups: confirmed by the debtor, unconfirmed by the debtor and expired debt. After filling out the certificate, the received accounting data is detailed in the INV-17 form.

At the same time, there are special legal requirements for filling out the INV-17 certificate none. Those who are faced with the need to carry out this procedure for the first time will find the instructions for filling out the certificate for the INV-17 act useful.

Column 3 contains information about what the debt was received for. It may indicate a loan, products, services or other reasons for the debt.

IN 4 column contains information about the exact date when the debt arose. This column must be filled out especially carefully due to the fact that the statute of limitations is calculated on the basis of this date, and when going to court, it may be impossible to collect the debt from the debtor.

IN 7 column It is necessary to register a document that confirms the existence of the debt. As such a document you can use:

  • waybill;
  • act on the provision of services or performance of work;
  • an agreement that specifies the deadline for the counterparty to fulfill its obligations under the agreement;
  • the amount of debt for the reporting period.

If situations arise where the statute of limitations had to be interrupted because a reconciliation act was being generated, it is necessary to indicate the reconciliation act as a supporting document and indicate the exact date when it was created.

Column 8 contains information about the date of generation of the document confirming the debt.

Example

The INV-17 form consists of two parts, each of which is filled out when conducting an inventory of debts with suppliers and counterparties: the front part of the form and the back.

The first page of the act contains basic information about the enterprise, as well as the date, time and basis for the reconciliation; in addition, it is necessary to indicate the number of the act and the date of its preparation. In order for the form to be considered legal, the title page must indicate the company's activity code.

You can fill out the form by hand or with a pen with blue or black ink. After this, information about accounts receivable is recorded on the front side of the form, and data on relationships with creditors is recorded on the back side.

Data is entered into the INV-17 act members of the inventory commission, who is appointed by order of the director of the company. Those responsible for carrying out the inventory enter into INV-17 information about the balances of accounts that record the relationship between suppliers and consumers (suppliers, buyers and other counterparties).

All members of the commission sign the form of the completed act, after which one copy is necessarily transferred to the accounting department, where the correctness of filling out the data in the INV-17 form will be checked.

After filling out the inventory report form, it must be stored in the archive at least 5 years. Since INV-17 has not been mandatory for 4 years, filling it out for the first time may be fraught with certain difficulties.

As a rule, an inventory of payments by suppliers and counterparties is carried out so that the organization can have an idea of ​​who owes it and how much, as well as to whom and what amount it owes, and after that it can develop measures aimed at both repaying its own loans and and for collection of accounts receivable.

Ways to do this could be variety: amicable settlement, going to court or transferring the debt to a collection agency. But there are also cases when debt collection is impossible, that is, a bad receivables.

Accounts receivable become uncollectible when a company realizes that there is no likelihood of debt collection from the debtor. Accounts receivable can arise when following circumstances:

  • the borrower has not repaid the loan issued to him by the organization and does not take any action to repay it;
  • a company employee misused funds that were given to him on account for the needs of the enterprise;
  • the supplier received an advance, but the products were not shipped;
  • the buyer did not pay for the goods that he received, the work performed by the supplier or the services previously provided.

Accounts receivable are subject to write-off when following circumstances:

  • expiration of the debt limitation period;
  • impossibility of collecting a debt due to the fact that the statute of limitations has passed or the company has been liquidated.

The act of incurring debt on a loan is confirmed loan agreement. The amount of debt is determined by inventory and recorded in the act in the accounts payable section.

Accounts receivable can be written off on the basis. The fundamental documents for this procedure are the act and certificate for INV-17.

Accounts payable may occur in cases, When:

  • the company did not settle accounts with the counterparty (did not repay wage arrears, did not pay for shipped products, did not repay the loan);
  • the company received an advance payment, and subsequently the products were not shipped.

According to the law, the claim for debt lasts three years. In some situations established by law, the statute of limitations may be increased or, conversely, shortened. In such a situation, the basis for calculating the limitation period may be next events:

  1. If the deadline for fulfilling obligations is clearly established, the debt can be written off immediately after the expiration of the claim period.
  2. If the deadline was not fixed, debts can be reset at the moment the creditor decided to collect the debt from the debtor and formally presented him with a demand for fulfillment of the obligation.

You can learn how to conduct an inventory of fixed assets in 1C from this video instruction.

New form "Act of inventory of settlements with buyers, suppliers and other debtors and creditors" officially approved by the document Approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88.

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Form INV-17 is an “inventory” act used to show information about transactions with suppliers or other persons. A certificate appendix is ​​attached to this document; it is the basis for drawing up the inventory report INV-17. You can download an example of the INV-17 form, certificates and various applications.

This documentation is completed by a special inventory commission. This commission is implemented on the basis of an order, which is drawn up according to.

As a result, 2 copies of the act are filled out. The first form is handed over to the chief accountant, the second remains.

During the “inventory” of debts (receivables and payables), it is necessary to carry out a verification analysis of transactions with personnel, funds, suppliers and customers, in general, with all participants.

To reflect information on transactions with suppliers and other persons as accurately as possible, a special form INV-17 is used.

Before filling out the INV-17 act, you must complete a certificate application. It can be found here.

This document contains the necessary information on creditors and other persons, as well as their contacts. In addition, the application certificate contains information about the reason for the debt, date, quantity, and documentation on which it appeared.

Only after completing the completion of filling out the appendix to the INV-17 form is an act of “inventory” of transactions with suppliers and other persons completed. These applications and the act can be found here.

Act of inventory of settlements with suppliers and customers. Process of filling out the form

Only upon completion of filling out the annex to form INV-17 is an act of “inventory” of transactions with suppliers and other persons completed. Information is recorded separately:

  • By debtors.
  • By creditors.

1st page, information about receivables is indicated here:

  • Debtor name.
  • License plate of the account for accounting transactions with it.
  • The total balance for this debtor is column 3.
  • The certified amount of debt is in the fourth column.
  • Uncertified amount of debt in the fifth column.
  • The amount of finances for which the statute of limitations has expired in the sixth column.

If there are several debtors, then filling is carried out on each line, where the total quantity is then summarized.

Second page:

  • Filling out the information is done in exactly the same way as in the first one - only for accounts payable.

Upon completion of filling out, the commission certifies the act with its signatures. You can download examples of filling out the INV-17 form and its attachments from us.

Before preparing financial statements, organizations need to take an inventory of their assets and liabilities. This facilitates not only the correct filling of the balance sheet, but also the timely identification of inconsistencies between accounting data and information available to counterparties.

The need for an inventory also arises in the following cases:

  • when changing materially responsible persons;
  • theft at an enterprise and other unusual situations;
  • liquidation of the organization.

The unified form INV-17 is used to document the results of the inventory of receivables and payables. It was put into effect by Decree of the State Statistics Committee of Russia “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results” dated August 18, 1998 No. 88. But it is not mandatory for use since 2013. It is possible to use a self-developed form of similar content instead. However, the INV-17 form contains fields for filling in all the information that must be reflected in such a form, and therefore continues to be actively used.

Where to download INV-17

The INV-17 form is available for download on our website.

The inventory report in the INV-17 form is accompanied by a certificate (appendix to the INV-17 form), detailing (by counterparties) the data on the existing debt and reflecting information on the availability of documents confirming its amount. In the INV-17 form itself, if there is a significant number of counterparties, consolidated total data on accounting accounts can be entered without breakdown by counterparties. And if there are few counterparties, then INV-17 may also contain their names.

A sample of filling out an act in form INV-17 is available for download on our website.

How is debt inventory carried out?

The beginning of the inventory process is preceded by the presentation of reconciliation reports to counterparties, and these documents serve as the main (although not the only) source of data for conducting a debt inventory. Then management issues an order and appoints an inventory commission. This body, based on documentary checks, must verify the accuracy of the following information:

  • settlements with suppliers and customers;
  • settlements with regulatory authorities, including the Federal Tax Service, Social Insurance Fund;
  • calculations for wages;
  • settlements with accountants;
  • other calculations of the organization.

The INV-17 form report reflects data confirmed and unconfirmed by counterparties, as well as amounts with an expired statute of limitations.

The purpose of the inventory is to identify possible inconsistencies and confirm the accuracy of accounting information. The latter is one of the most important conditions for the preparation of reliable accounting reports.

Results

To document the results of the inventory of receivables and payables, you can use a self-developed form, or you can use the unified form INV-17. Filling it out is not difficult, as we showed in our article.

Before preparing financial statements, companies need to take an inventory of their payments to suppliers, customers and other debtors and creditors. The unified form INV-17 is an act drawn up based on the results of the inventory. The unified form of the INV-17 form was approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88.

You can develop the act form yourself, using the unified form INV-17 as a sample. The standard form of the form can be supplemented with the details you need, or, on the contrary, you can remove what you think are unnecessary or superfluous. However, remember that all forms of primary documents used by the organization must contain the mandatory details listed in Part 2 of Art. 9 Federal Law of December 6, 2011 No. 402-FZ.

In addition to the need to check your property before drawing up annual accounting reports, you will need to take an inventory in the event of liquidation of the company, change of material persons, or theft at the enterprise. Before conducting an inventory and drawing up a report with the results of the inspection, the organization should conduct a reconciliation with staff, customers, and suppliers to establish the presence and size of possible debt to them.

During the inventory, the following is examined:

  • fulfillment of obligations for goods that have already been paid for but are in transit;
  • fulfillment of obligations for uninvoiced deliveries;
  • unpaid wages to employees;
  • amounts of overpayments to employees and the reasons for their occurrence, etc.

The audit is carried out on the basis of primary documents, including contracts, invoices, invoices, invoices, statements of reconciliation of payments and others. The documents are verified with the data reflected in the accounting accounts.

A certificate-attachment is also prepared for the act in form INV-17. It contains data on creditors and debtors, information about the debt - amount, reason for occurrence, supporting document, etc. Having completed the registration of the certificate, it is worth starting to draw up the act itself.

Sample of filling out the unified form INV-17

The act is drawn up in two copies - one copy is transferred to the accounting department, the second must remain with the commission that handled the inventory. The header of the form contains the details of the organization: name, structural unit, OKPO code, type of activity. In addition, you need to fill out the basis for the inventory, number, date and type of operation.

The main part of the document consists of two tables - for accounts receivable and accounts payable.

The accounts receivable table contains 6 columns:

  • Name of accounting account and debtor;
  • Account number;
  • Total amount on balance;
  • Debt confirmed by debtors;
  • Debt not confirmed by debtors;
  • A debt for which the statute of limitations has already expired.

The accounts payable table also consists of 6 columns, only it will contain the name of the accounting account and creditor, debt confirmed by creditors, etc.

The reliability of the information contained in the act is confirmed by the signatures of the chairman and members of the commission.

To fill out the settlement inventory report correctly and without errors, check out the example of filling out the unified form INV-17:

Download form INV-17.