Funny holidays - Recount Day

Reconciliation of debits with credits, non-production costs, residual value of fixed assets, inventory... These terms and the processes associated with them are familiar to every accountant. Thus, re-accounting of tangible and intangible assets of an enterprise is carried out to check and evaluate warehouse stocks. The obtained data is verified with accounting documentation, after which an assessment of the organization’s property and obligations to other companies is given. In honor of this procedure, July 21 is celebrated as Recount Day. Goods, consumables, raw materials and even furniture on the balance sheet are subject to control. The audit of values ​​is carried out periodically and does not depend on the wishes of employees, the form of ownership of the enterprise (private or public), or the economic system (socialist or capitalist). Real estate accounting and control is carried out both at the level of organizations and the state. Technical inventory of the housing stock and other real estate has been carried out in Russia since 1927. This procedure is carried out by a specially created institution - BTI. In Soviet times, inventory was given great importance - it was a planned and mandatory event. In E. Ryazanov’s film “Office Romance” there is an episode in which the director of the Institute of Statistics Lyudmila Prokofyevna and her secretary Verochka were forced to move the “meeting” from the office to the assembly hall. This happened because employees, who were popularly dubbed “raiders,” descended on the manager’s office to take an inventory of everything: from furniture to vases and office supplies. Market relations do not allow the re-discounting of property and other assets of an enterprise during operation, as this interferes with the conduct of business. Inventory of raw materials, materials, goods and property of an organization, for example, a supermarket, is carried out early in the morning, when there are few buyers, at night or on weekends. In the USSR, activities to count material assets were carried out during working hours. Therefore, visitors to grocery stores, military stores, hairdressers and other public service enterprises periodically ran into a closed door with a sign “Closed for re-registration.” What benefits does such an audit provide? Discrepancies in one direction or another (excess or shortage of material assets), which are revealed during re-registration, indicate an unprofessional approach of employees to the performance of their duties, fraud or theft that is flourishing in the enterprise. All these violations negatively affect the successful development of business. Mandatory inventory is not strictly regulated by law. It is recommended to audit fixed assets at least once every 3 years, other assets - before drawing up an annual report. An inventory must be carried out when there is a change in the financially responsible persons of the organization, in case of damage to property or theft, after a fire or other natural disaster. If government agencies identify unaccounted for objects during an inspection, the company may face fines and other types of administrative penalties. Therefore, such great importance is attached to inventory of any kind, planned or unscheduled, complete or partial. Re-discounting Day is intended to emphasize the importance of activities for the audit of inventories and other assets.