Notion, an order of carrying out and an estimation of materials of inventory


  • В. М. Глібко Національний юридичний університет імені Ярослава Мудрого, Ukraine



inventory, the analysis of documents, the inventory, the comparative sheet, the basic means, proofs


In connection with transition of Ukraine to a market
economy and existence of various forms of ownership and formation of new
economic relations there is a need for radical changes in the system of accounting.
Improvement of its organization, ensuring of proper control over business
transactions, prevention of negative consequences in economic activity is one of the
most important problems of economic development of Ukraine. In this connection
there is a necessity for working out and introducing information on application of
accounting recommendations not only into the production field, but also into the
activity of law-enforcement agencies, i.e. in the activity of all bodies performing
functions of management, control and analysis of economic activity.
Paper objective. The procedure of taking an inventory and its main tasks are
investigated in the article. The attention to the main inventory documentation is paid
and the conclusions as to analysis and application of inventory materials by lawenforcement
agencies are made.
Paper main body. All economic processes at an enterprise are reflected in
primary instruments and in bookkeeper’s documents, i.e. in the documents made up
by accounts department. However, in the course of economic activity at enterprises
divergences may emerge between actual availability of inventory items and the
respective figures in business accounting. Such discrepancies arise for a variety of
reasons, for example: natural damage as a result of shrinkage, scatter, spilling, etc. In
me instances discrepancies between actual availability of inventory items and
accounting data occur during transportation, storage, as a result of neglect of duties
by persons liable for breakage, when performing goods transactions, because of
errors in accounting, as well as in case of commission of a crime. In this connection
for the purposes of verification of storage conditions, realization, amortization and
reflection in accounting documentation periodic inventory of material assets, cash
assets, documents and accounts is taken.
Inventory is determination of actual availability of stocks of materials and
capital equipment, cash assets and accounts on a certain date and comparison of the
results with documentary information.
Inventory is taken for the purpose of revealing of actual availability of material
assets and cash assets.
It is divided into two types: complete and partial, and according to the time of
taking into scheduled and unscheduled.
Conclusions of the research. Thus, the analysis of documents and inventory
as well as their correct appraisal give an opportunity to establish the reasons of
formation of material assets shortage or surpluses and complicacy of the particular
persons liable for breakage. It permits to consider inventory results as evidence under
the articles 94, 98, 99 of the Criminal Procedure Code of Ukraine.

Author Biography

В. М. Глібко, Національний юридичний університет імені Ярослава Мудрого

канд. юрид. наук, доц


Про бухгалтерський облік та фінансову звітність в Україні : Закон України від 16.07.1999 р. № 996-XIV // Офіційний вісник України. – 1999. – № 33. – Ст. 1706.

Інструкція по інвентаризації основних засобів, нематеріальних активів, товарно-матеріальних цінностей, грошових коштів і документів та розрахунків : затв. наказом Міністерства фінансів України від 11.08.1994 р. № 69 // Закон і бізнес. – 1994. – № 69.

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Офіційний вісник України. – 2012. – № 37. – Ст. 1370.