What Kinds Of Property Checking Are There?

(1) according to the different scope of property inspection, it can be divided into comprehensive inventory and partial inventory.

1. comprehensive inventory

Meaning: comprehensive inventory means checking or checking all the property.

The subjects of comprehensive inventory include:

(1) Monetary Fund

(2) property and materials: including all the fixed assets, stock commodities, raw materials, packaging, low value and easily consumed articles, products and unfinished works, etc., which belong to the unit, but all kinds of materials on the way that belong to this unit but are entrusted to other units for processing and keeping; materials for sale, materials and materials stored in their units.

(3) creditor's rights and liabilities

Comprehensive inventory application:

(1) before the year-end accounts, a comprehensive inventory is required to ensure that the accounting information of the year-end accounts is true and correct.

(2) before the unit revokes, amalgamates or changes its affiliation, it is necessary to conduct a comprehensive inventory before the Sino foreign joint venture, the domestic joint venture and the joint stock reform.

(3) carry out activities such as comprehensive assets verification, asset appraisal and so on. In order to find out the real estate and accurately check assets, we need to conduct a comprehensive inventory.

(4) the main person in charge of the unit is pferred from work.

The overall inventory is wide, content is large, time is long and workload is heavy.

2. partial inventory

Meaning: partial inventory refers to checking or checking part of the property according to need.

Object: cash (check at the end of the day)

Bank deposits (check at least once a month)

Inventory of goods, raw materials, etc. (annual rotation inventory or key spot checks; all kinds of valuable materials, monthly inventory).

Debt and debt (at least annually with each other)

The scope of partial check is small.

(two) according to the time of checking property, it can be divided into regular check and partial check.

1. regular check ups

Meaning: regular checking refers to checking the property according to the planned time.

Regular checks are usually conducted at the end of the term.

Scope: it can be fully checked, for example:

2. occasional check

Meaning: occasional check refers to the temporary checking of property according to actual needs.

Scope: it can be a comprehensive inventory, such as joint venture, restructuring, merger and revocation before checking. It can also be a partial check, for example: the inventory of material storage personnel at work handover, and the inventory of accidents.