Inventory of animals and young animals 3.59. Adult productive and working animals are recorded in the inventory lists, which include: number of the animal (tag, stamp), nickname of the animal, year of birth, breed, fatness, live weight (weight) of the animal (weight (weight weight) except horses, camels, mules, deer, which are not shown) and the initial value is shown.
The breed of the animal is shown based on the information of its validation.
Cattle, working animals, pigs (female and male pigs), sheep and other valuable specimens (breeding core) are included in the lists individually. Other animals of the main herd, which are considered in group order, are listed by age and sex groups, and the number of heads and live weight (weight) are indicated for each group.
3.60. Young cattle, young thoroughbred horses and working animals are included in the inventory lists individually with inventory numbers, nicknames, sex, breed, etc.
Livestock animals, young pigs, sheep and goats, poultry and other species of animals to be counted in group order are included in the lists, according to the nomenclature adopted in the account registers, the number of heads and live weight (weight) for each group will be displayed.
Lists are compiled by animal species by workshops, farms, departments, brigades, account groups and materially responsible persons.
Inventory of funds, valuables and fixed account blanks 3.61. When inventorying the cash register, the actual availability of money and other valuables in the cash register is checked. Fixed reporting forms are also audited.
When calculating the actual availability of funds in the cash register, currency notes, postage stamps and state duty stamps are taken into account.
No documents or receipts are included in the cash balance at the cash register. Statements of the cashier that there are funds and other valuables in the cash register that do not belong to this business entity are not taken into account.
3.62. In the cash inventory document, the balance of values is shown in kind and according to account information on the day of the inventory, and the result of the inventory is determined.
Verification of the actual presence of blanks in a fixed account is carried out by taking into account the initial and final numbers of one or another blanks by blank types. The results of this inspection are formalized with a special list.
3.63. The inventory of funds on the road is carried out by comparing the amounts recorded in the accounting accounts with the data of the receipts of banking institutions, post offices, etc.
3.64. Inventory of funds in bank accounts and current accounts, letters of credit, special, separate and other accounts, according to the accounting information of the business entity, the balance of the amounts recorded in the relevant accounts in the bank statement is done by comparing with the data.