Property inventory is an on-site inventory and verification of various properties and materials, to find out the actual amount of property, materials, monetary funds and settlement funds, and to determine whether the book balance and the actual balance are consistent, so as to A specialized accounting method to ensure consistency of accounts. \x0d\　Property inventory is a part of the internal containment system, and its purpose is to regularly determine whether the implementation of the internal containment system is effective. In the daily work of an enterprise, on the premise of considering costs and benefits, a property inventory of appropriate scope and timing can be selected. In other words, property inventories can be appropriately classified according to the scope of property inventory implementation, time intervals, etc. \x0d\　Property inventory is a specialized accounting method that determines the actual balance of various property materials, monetary funds, and current accounts through on-site inventory, verification, and inquiry, and checks it with the account balance to ensure that the account facts are consistent. method. Basic methods of property inventory 1. Physical inventory method\x0d\ (1) Method of determining the book balance of property and materials\x0d\ 1. Perpetual inventory system. The perpetual inventory system is also called the book inventory system. Using this method, the usual increases and decreases in various property and materials must be continuously recorded in the relevant account books based on accounting vouchers, and the book balances must be settled at any time. \x0d\　2. Physical inventory system. It is different from the perpetual inventory system. Using this method, usually only the increase in property and materials is registered in the account book based on the accounting vouchers, and the decrease is not registered. At the end of the month, an inventory of each property and material is carried out, and the actual amount determined by the physical inventory is squeezed out. The monthly decrease in various property and materials. \x0d\　(2) Methods for inventory of property and materials\x0d\　1. On-site inventory. Field inventory refers to a method of counting the quantities one by one at the property and material storage site or using measuring instruments to determine the actual number. \x0d\　2. Technical calculation and inventory. Technical calculation inventory is a method that uses technical methods, such as measuring squares and rulers, to estimate the actual inventory of property and materials. \x0d\ 2. Inventory method of monetary funds \x0d\ (1) Inventory of cash \x0d\ Cash inventory is to determine the actual amount of cash in stock through a physical inventory method, and then check it with the book balance of the cash journal. To find out the profit and loss situation. When conducting a cash inventory, in order to clarify financial responsibilities, the cashier must be present. During the inventory process, IOUs cannot be used to offset the cash in the warehouse, that is, IOUs, receipts, etc. that have no legal effect cannot be used to offset the cash on hand. After the cash count, the "Cash Count Report Form" should be filled out based on the results of the count and the reconciliation with the cash journal. \x0d\　 (2) Inventory of bank deposits\x0d\ The inspection of bank deposits is carried out by checking the accounts with the bank where the account is opened, that is, the bank deposit journal of the unit is checked one by one with the statement transferred from the bank where the account is opened. But even if there are no mistakes in accounting by both parties, the balance in the bank deposit journal and the balance in the bank statement are often inconsistent. One of the reasons for this inconsistency is that one party has errors in accounting; rather, there are unsettled items. There are four types of unpaid accounts: \x0d\ 1. The company has collected the money, but the bank has not collected the money. 2. The company has paid, but the bank has not paid. 3. The bank has collected the payment, but the company has not received the payment. 4. The bank has paid, but the company has not paid. \x0d\ 3. Inventory method for settlement transactions \x0d\ Various calculations of current accounts generally adopt the "correspondence verification method" for inventory, that is, the method of checking accounts with the other party's economic dealings unit through certificates. The list unit prepares a "Statement of Current Accounts" (in duplicate, one of which is used as a reply slip) for each economic dealing unit and sends it to each economic dealing unit. After checking for consistency, the other party stamps an official seal on the reply slip and returns it. , indicating that it has been verified; if the verified figures do not match, the other party should indicate the situation on the reply slip, or send a separate copy of the statement back to the unit to further find out the reasons, and then check again until they are consistent. [Edit this paragraph] Application examples of property inventory - Inventory of monetary funds Monetary funds generally include cash on hand, bank deposits and other monetary funds. Here we mainly introduce the inventory of cash on hand and the inventory of bank deposits.

\x0d\　The inventory of cash in stock is to determine the actual amount of cash in stock through a physical inventory, and then check it with the book balance of the cash journal to find out the profit and loss situation. The inventory of cash in inventory should be jointly conducted by inventory personnel and cashiers. \x0d\ Before taking stock, the cashier should first register all cash receipts and payment vouchers into the account, and calculate the balance; during the stock count, the cashier must be present, and the cash should be counted one by one. If there is any profit or loss, the cashier must work with the cashier Verify clearly. \x0d\ When taking inventory, in addition to finding out whether the accounts are consistent, it is also necessary to find out whether there are any violations of the cash management system regulations, whether "white notes" are used to offset cash, whether the cash inventory exceeds the limit approved by the bank, and whether there are any outstanding payments. Cash etc. \x0d\　After the inventory is completed, the "Inventory Cash Count Report Form" should be filled out based on the inventory results, and signed or stamped by the inspector and cashier. This table has dual properties, that is, it is an inventory sheet and a comparison table of actual cash deposits. It is an important original voucher that reflects the actual amount of cash on hand and adjusts the accounting records. It is also the basis for analyzing the reasons for discrepancies in the accounts and clarifying economic responsibilities. Its format is as shown in the figure. \x0d\ 1. Inventory of bank deposits \x0d\ To inventory bank deposits, the verification method is adopted, that is, the statements sent regularly by the bank where the account is opened are checked one by one with the bank deposit journal of the unit to ascertain the collection and payment of bank deposits. and whether the balance is correct. \x0d\　Before reconciling with the bank, you should first check the correctness and completeness of the unit's bank deposit journal. Through verification, it is often found that the accounts of both parties do not match. There are two main reasons: \x0d\; First, there may be errors in the accounting of both parties, such as wrong accounts and omissions, etc. This is abnormal and should be found and corrected in time; \x0d\; Second, there are unaccounted items, which is normal. \x0d\ In order to eliminate the impact of unaccounted items, enterprises should prepare a "bank deposit balance reconciliation statement" based on the unaccounted items found after verification. \x0d\　It is worth noting that since the unaccounted items are not wrong accounts or omissions, there is no need to do any accounting processing according to the reconciliation table. The accounts of both parties will still maintain the original balance. After receiving the relevant vouchers (i.e. (from an unsettled account to a settled account), and then handle it as normal business. \x0d\ 2. Inventory Inventory \x0d\ Inventory inventory refers to the inventory of all types of materials, commodities, in-process products, semi-finished products, finished products, low-value consumables, packaging, etc. Due to their different physical forms, volume, weight, and stacking methods, different methods need to be used for inventory. Generally speaking, there are two inventory methods: physical inventory method and technical estimation method, but most of them use the physical inventory method. During the inventory, it is necessary to verify not only the quantity but also the quality. \x0d\　In the inventory process, the names and specifications of each inventory must first be ascertained based on the names and specifications specified in the inventory catalog, and then the quantity and quality must be checked. In order to clarify financial responsibilities and facilitate inquiries, the custodian of each inventory must be present and participate in the inventory work. \x0d\ When the inventory count is completed, the "inventory sheet" should be filled out in a timely manner with the quantity and quality of the inventory counted, and it should be signed or stamped by the count person and the inventory custodian. \x0d\　The inventory sheet is the original voucher that records the results of the inventory count and reflects the actual number of inventory. In order to further find out whether the accounts are consistent and determine the profit and loss, an "Inventory Profit and Loss Report" should also be prepared based on the "Inventory Sheet" and relevant account book records. This report sheet is an important original voucher for adjusting accounting records, and is also the basis for analyzing the reasons for differences and clarifying economic responsibilities.