Types Of Property Inspection

Property checking is always carried out in a certain scope and time and place. In order to reasonably organize property inspection, the property is properly used. Check The method must be scientifically classified.

1, property inspection depends on the scope of inventory, and can be divided into comprehensive inventory and partial inventory.

A comprehensive inventory is a comprehensive inventory and check of all assets. It involves all the assets of an enterprise, including: currency Capital and negotiable securities, inventory, fixed assets, investment and creditor's rights and liabilities. The comprehensive inventory is extensive, heavy workload, long time to check, and involves many personnel.

In order not to affect normal production and business activities, a comprehensive inventory is carried out only in the following circumstances: (1) to ensure the authenticity and accuracy of accounting information at the end of year, when the final accounts are completed at the end of the year; (2) when the enterprises close down or change their affiliation, (3) when the capital is approved by the state, 4.

Partial inventory refers to checking and checking some assets of enterprises according to needs. Since comprehensive inventory is time-consuming and laborious, it is difficult to carry out regular inspections. Therefore, enterprises often use partial inventory.

Local inventory is usually carried out in the following circumstances: (1) in the inventory, the liquidity is greater or the surplus or loss is likely to occur. monthly Quarterly inventory or key spot checks; second, valuables should be checked at least once a month; third, inventory cash will be checked by the cashier at the end of the day; fourth, the bank deposit should be checked with the bank once a month; and the debts and debts should be checked at least once or two times a month.

2. The time of checking property is different. It can be divided into regular check and irregular check.

Regular checking refers to checking and checking the property according to the planned time. Such checks are usually conducted at the end of the year, at the end of the month and at the end of the month. They can be checked thoroughly or checked locally. In most cases, a thorough inventory is conducted at the end of the year, and a partial check is conducted at the end of the quarter and at the end of the month.

The irregular check is that there is no prescribed time to check. It is a temporary decision to check and check the property according to the actual needs. It is generally carried out under the following circumstances: (1) to replace the economic responsibility, property, material and cash custodian; second, in order to find out the loss situation, when natural calamities and unexpected losses occur; third, when the supervision department carries out audit auditing for enterprises, 4. Irregular checks are usually partial checks, and comprehensive checks are necessary if necessary.