On the values which are not belonging to the organization, but registered in accounting (being on responsible storage, rented, received for processing), separate collation sheets are formed.
2 Inventory items which are stored in warehouses of other organizations are entered in inventories on the basis of the documents confirming delivery of these values on responsible storage. In inventories on these values their name, quantity, a grade, cost (by data the account, date of acceptance of freight are indicated storage, a place of storage, number and date of documents.
The subjects of overalls and table linen sent to washing and repair have to register in the inventory on the basis of sheets consignment notes or receipts of the organizations which are carrying out these services.
Offers on regulation of the divergences of the actual existence of values and data of accounting revealed at inventory are submitted for consideration to the head of the organization. The final decision on offset is made by the head of the organization.
The same subjects of economic stock, tools, machines, etc. identical cost which came at the same time to one of structural divisions of the organization and considered on a standard inventory card of the group account are given in inventories according to names with the indication of quantity of these subjects.
1 Inventory items (production stocks, finished goods, goods, other stocks) are entered in inventories according to each separate name with the indication of a look, group, quantity and other necessary data (the article, a grade, etc.).