Help for inv 17 download in excel. Inventory report of receivables and payables (sample). Statute of limitations

home

An inventory report of settlements with debtors and creditors can be drawn up only after drawing up a certificate attached to it. In this regard, employees responsible for generating these documents should know what a sample of filling out a certificate for INV-17 looks like.

What information needs to be included in the certificate?

• This certificate must contain the following information:
• name of the debtor or creditor, indicating their contacts;
• direct information on the debt (when and for what it was received);
• separate amounts for accounts payable and receivable;

necessary information from the paper serving as confirmation of the debt.

Instructions for filling

• The certificate for the INV-17 act is filled out as follows:
• 3rd column - information about what the debt was received for is indicated. That is, they write what type of obligations this debt is listed under - credit, reporting, products.
• 4th column - indicate the date when the debt was received. This point is very important in order to correctly calculate the statute of limitations.
  • Column 7 indicates the name of the paper that confirms the debt. Such a document may be:
  • invoice for goods;
  • act of service rendered or work performed;
  • a contract that specifies the period when the counterparty must repay its obligations;

act of inventory of debts at the end of the reporting period.

• If the limitation period was interrupted, for example, in connection with the preparation of a reconciliation act, the “reconciliation act” is written in this column and the date of its formation is indicated.

Column 8 – indicates the date of drawing up the document that confirms the debt.

Form and sample filling

Form of application-reference to INV-17.

Sample of filling out the application form for INV-17.

Uncollectible accounts receivable

• Accounts receivable may arise under the following circumstances:
• the borrower did not repay the loan that the organization issued to him;
• the company employee did not report on the amounts he received for reporting;
• the supplier has already received an advance payment, but has shipped the products to the buyer;

the buyer did not pay for the goods supplied to him, services provided or work performed.

• after the statute of limitations has expired;
• in other cases when the debt becomes impossible to collect, for example, upon liquidation of the company.

Documenting

The occurrence of debt on a loan must be confirmed by documents. The amount of debt is determined during the inventory and is displayed in a special act.

To write off receivables, an order must be issued. The basis for write-off is the act and certificate to INV-17.

Bad accounts payable

Accounts payable may arise in cases where:

• the company did not make payments to the counterparty (did not pay wages to employees, did not pay for the shipment of products, did not pay the loan);
• did not ship the products against the advance received.

Statute of limitations

As a general rule, the statute of limitations is three years. However, it can be increased or decreased. The duration of this period is determined in the following order:

• for obligations for which the deadline for fulfillment is clearly established - upon completion of the deadline for fulfilling this obligation;
• for obligations for which the fulfillment period is not established - from the moment the creditor makes a demand to fulfill the obligation.

Before preparing financial statements, organizations need to take an inventory of their assets and liabilities. This facilitates not only the correct completion 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 form INV-17 is accompanied by a certificate (appendix to form INV-17), detailing (by counterparties) the data on 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.

Please provide clarification on filling out the certificate for the Inventory Report of settlements with buyers, suppliers and other debtors and creditors (Form No. INV-17), which is the basis for drawing up the Act in Form No. INV-17. Please indicate what exactly should be indicated in each column of the certificate, columns 3-4 and 7-9 are of particular interest. I ask you to especially clarify the moment of filling out this certificate in the case when the limitation period is interrupted by signing a reconciliation act, since after the break the limitation period begins anew, the time elapsed before the break is not counted towards the new period (Article 203 of the Civil Code of the Russian Federation)

The legislation does not specify how to fill out the certificate-attachment to the INV-17 act.

This certificate indicates the details of the counterparties, the amount of debt and the grounds on which it arose, with links to supporting documents.

In particular, column 3 reflects what the debt is accounted for. Here you can write what type of obligation the debt is for - for goods, account, loan, etc.

Column 4 reflects the date from which the debt was recorded. This is important for determining the statute of limitations. For example, the seller shipped the goods on January 13, 2014, and payment under the contract must be made no later than 10 calendar days after shipment, that is, no later than January 23, 2014. In this case, column 4 is entered on January 24, 2014, provided that the statute of limitations has not been interrupted.

If, for example, on February 1, 2014, the parties draw up a reconciliation report, the statute of limitations begins to count again - from February 2. Accordingly, column 4 already contains the date February 2, 2014.

Column 7 reflects the name of the document confirming the debt. It can be:
agreements that specify the terms for repayment of obligations by counterparties;
invoices;
certificates of work performed (services rendered);
acts of inventory of receivables at the end of the reporting (tax) period.

Column 8 reflects the date of the document confirming the debt.

If the limitation period is interrupted, for example, in connection with the preparation of a reconciliation act, column 7 reflects the name “reconciliation act” and indicates the date of the act.

The rationale for this position is given below in the materials of the Glavbukh System

1. Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results”

inventory of settlements with customers,

suppliers and other debtors and creditors

(form No. INV-17)

It is used to formalize the results of an inventory of settlements with buyers, suppliers and other debtors and creditors. The act is drawn up in two copies and signed by the responsible persons of the inventory commission based on the identification of balances of amounts listed in the relevant accounts from the documents. One copy of the act is transferred to the accounting department, the second remains with the commission.

For the specified types of debt, a certificate must be attached to the settlement inventory report (appendix to form No. INV-17), which is the basis for drawing up an Act in form No. INV-17. The certificate is compiled in the context of synthetic accounting accounts.”

The organization must promptly write off bad debts in accounting and recognize them in tax accounting.

Cases of accounts receivable

After the break, the limitation period begins again. At the same time, do not count the time that elapsed before the break into the new limitation period (Article 203 of the Civil Code of the Russian Federation).* However, there is a limitation: the limitation period cannot exceed 10 years from the date of violation of the right, even if the period was interrupted. The exception is cases established on countering terrorism. This is stated in paragraph 2

An example of determining the limitation period. The limitation period was interrupted*

On January 13, Trading Company Hermes LLC shipped goods to Alfa CJSC. According to the contract, payment must be made no later than 10 calendar days after shipment, that is, no later than January 23. However, payment was not received from Alpha on time.

On January 25, Hermes sent a letter of claim to Alpha. On February 1, the parties drew up a reconciliation report. This means that Alpha has admitted its debt. In this case, the limitation period begins to count again - from February 2.

Documenting

The fact of the occurrence of receivables must be documented (Part 1, Article 9 of the Law of December 6, 2011 No. 402-FZ).

Determine the amount of overdue accounts receivable based on the results of the inventory and reflect it in the act, for example, according to form No. INV-17. Carry out the inventory by order of the manager (form INV-22).

To write off accounts receivable, the manager must issue an appropriate order. The basis for this will be an inventory act and an accounting certificate.

Attach documents confirming its occurrence to the accounts receivable inventory report, for example:*

• agreements that specify the terms for repayment of obligations by counterparties;
• invoices;
• certificates of work performed (services rendered);
• acts of inventory of receivables at the end of the reporting (tax) period.

This procedure follows from letters of the Ministry of Finance of Russia dated April 8, 2013 No. 03-03-06/1/11347 and the Federal Tax Service of Russia for Moscow dated April 13, 2011 No. 16-15/035618.1.

Sergey Razgulin,

Accounts payable arises if an organization:

• did not settle accounts with the counterparty (for example, did not pay the supplier for shipped goods, did not pay an employee’s salary, did not transfer taxes (fees, penalties, fines) to the budget, did not repay the debt on a loan (loan), etc.);
• did not ship goods (work, services) to the buyer (customer) against the received advance payment.

Statute of limitations

The general limitation period is three years (Article 196 of the Civil Code of the Russian Federation). However, according to the law, for certain types of requirements the period can be reduced or increased (Article 197 of the Civil Code of the Russian Federation). For example, a transaction can be declared invalid within a year (clause 2 of Article 181 of the Civil Code of the Russian Federation). One of the shareholders can challenge the sale of a share in the common property within three months if his pre-emptive right to purchase has been violated (clause 3 of Article 250 of the Civil Code of the Russian Federation). The duration of the limitation period is determined in the following order:

• for obligations for which the fulfillment period is determined - at the end of the obligation fulfillment period;
• for obligations for which the deadline for fulfillment is not defined or is determined by the moment of demand - from the day the creditor submits a demand for fulfillment of the obligation. If the creditor has given the debtor some time to fulfill the demand - after the end of the last day of the obligation to fulfill the obligation.

This is stated in paragraph 2 of Article 200 of the Civil Code of the Russian Federation.

The limitation period may be interrupted. The basis for interrupting the limitation period is the actions of a person indicating the recognition of a debt. After a break, the limitation period begins anew; the time elapsed before the break is not counted in the new period. However, there is a limitation: the limitation period cannot exceed 10 years from the date of violation of the right, even if the period was interrupted. The exception is the cases established by the Law of March 6, 2006 No. 35-FZ on countering terrorism.

This procedure follows from the provisions of Article 203 and paragraph 2 of Article 196 of the Civil Code of the Russian Federation.

Debt inventory

Accounts payable must be written off separately for each obligation. Determine the amount of overdue accounts payable based on the inventory results.

Carry out the inventory by order of the manager. You can use the standard form of this order (Form No. INV-22). Or you can develop a template yourself, approving it in the appendix to the accounting policy.

Written justification for writing off a specific obligation is an inventory act (you can use standard form No. INV-17 or a self-developed form) and an accounting certificate. Based on these documents, the manager issues an order to write off accounts payable.

This is stated in paragraph 78 of the Regulations on Accounting and Reporting.

Sergey Razgulin,
Actual State Councilor of the Russian Federation, 3rd class

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.

More information about using the INV-17 form:

• Inventory: step-by-step instructions

  Debtors and creditors (form N INV-17). Step 6. Summarizing the results identified...

• Inventory and “simplification”

  Creditors according to form No. INV-17; – a certificate (attachment to form No. INV-17), which is the basis... for drawing up an act in form No. INV-17. Reference...

• Timing and procedure for inventory, documentation

  Other debtors and creditors (form No. INV-17). This form is approved by the Resolution of the State Statistics Committee... column 5 of the act according to form No. INV-17. A certificate is attached to the act of inventory of calculations for... (Appendix to form No. INV-17). The certificate is drawn up in one copy... to the fact that form No. INV-17 does not provide for the allocation of VAT in... situations, we consider it possible in form No. INV-17 (account inventory act) and annex... to form No. INV- 17 (certificate to the act) in the relevant...

• Annual accounting: readiness No. 1

  On off-balance sheet account 007*** Form No. INV-17 Reserves 14, 59, 63, 96 ... and accrue the amount of penalties Form No. INV-17 Accounts payable (including... debts are recognized as other income Form No. INV- 17 * Forms of documents, approved by the State Statistics Committee...

• How can an accountant close the year?

  And creditors have a special form No. INV-17. How to fill out this document is written...

• Preparing for the annual report: inventory

  According to form No. INV-17 and a special certificate (attachment to form No. INV-17). The commission is conducting...

Annual reporting Act on form No. INV-17 (including a reference attachment) To reflect... reconciliations of mutual settlements In form No. INV-17, reflect the results of verification of all types... how many days the receivables are overdue. Form No. INV-17 must be signed by all participating employees... in the inventory report according to form No. INV-17. See the completed sample below. Uninvoked...

• Inventory in catering organizations
• Provisions for doubtful debts: accounting and tax accounting

  ...]. Form N INV-17 and Appendix to Form N INV-17 "Certificate to... other debtors and creditors (form No. INV-17), calculation of the reserve amount. Accounting conditions... other debtors and creditors (form No. INV -17), calculation of the reserve amount is the same...

• General rules for conducting inventory

  And other debtors and creditors INV-17 The specified inventory records and acts...

• End of the year: what does an accountant need to do?

  For settlements with personnel, form INV-17 is used, “Act of Inventory of Settlements with Customers... a certificate is attached (appendix to form INV-17), which is the basis for drawing up... an act in form INV-17 (instructions for application and completion.. . inventory (column 6 of the INV-17 form), written justification and order (instructions...

A special act is used to reflect the results of the inventory of receivables and payables. This act is a unified form of INV-17. You will learn how to arrange it in the next article.

Before preparing financial statements, companies must make an inventory of their liabilities and assets. This helps to correctly fill out the balance sheet, as well as timely identify discrepancies between the accounting data and the information of counterparties.

Inventory must also be carried out in the following cases:

• change of persons carrying the mat. responsibility;
• Liquidation of company;
• theft in an organization.

How to fill out the form

Form INV-17 must be prepared by the inventory commission. The composition of this commission is determined by the head of the organization.

This document is generated in two copies. One copy remains with the commission, and the second is transferred to the chief accountant.

During the inventory of receivables and payables, it is necessary to conduct a verification analysis of transactions with funds, customers, suppliers, customers and employees.

Before you start filling out the INV-17 form, you need to create a certificate application. This help contains the following information:

• about creditors and other persons, indicating their contacts;
• reasons for debt;
• documents on which debts arose;
• date of occurrence of the debt;
• amount of debt.

The form and sample for filling out a certificate for form INV-17 can be found in.

After completing this certificate, you can begin filling out the act form. A sample act of inventory of receivables and payables is presented below.

The form consists of two pages. The first page displays information about accounts receivable, and the second - about accounts payable.

Filling out the first page involves providing the following information:

• name of the debtor;
• account number of accounting transactions performed with it;
• the total balance for this debtor (third column);
• certified amount of debt (fourth column);
• uncertified amount of debt (fifth column);
• the amount of debt for which the statute of limitations has expired (sixth column).

If there is more than one debtor, information for each of them is filled out separately, and at the end the total is calculated.

The second page of the INV-17 settlement inventory act is filled out in the same order, only for accounts payable.

After completion of the registration, all members of the commission must put their signatures on the act.

How is debt inventory carried out?

Before starting the inventory, employees who are financially responsible must present reconciliation reports to their counterparties. After this, the director of the company issues an order appointing an inventory commission. This body, through documentary checks, must verify the authenticity of the following information:

• accounts receivable and accounts payable;
• settlements with employees;
• settlements with accountable persons;
• settlements with control authorities;
• other payments made by the organization.