{"id":2543,"date":"2024-11-29T16:00:00","date_gmt":"2024-11-29T15:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2543"},"modified":"2025-04-25T07:30:17","modified_gmt":"2025-04-25T05:30:17","slug":"glowne-zasady-inwentaryzacji-w-ksiegach-rachunkowych","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/11\/29\/glowne-zasady-inwentaryzacji-w-ksiegach-rachunkowych\/","title":{"rendered":"G\u0142\u00f3wne zasady inwentaryzacji w ksi\u0119gach rachunkowych"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong><strong>G\u0142\u00f3wne zasady inwentaryzacji w ksi\u0119gach rachunkowych<\/strong><\/strong><\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-11-29T16:00:00+01:00\">\n\t\t29 listopada, 2024 4:00 pm\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/lance-chang-h3pVxOIpnzk-unsplash-scaled.jpg\" class=\"wp-image-2558 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/lance-chang-h3pVxOIpnzk-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/lance-chang-h3pVxOIpnzk-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/lance-chang-h3pVxOIpnzk-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/lance-chang-h3pVxOIpnzk-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/lance-chang-h3pVxOIpnzk-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/lance-chang-h3pVxOIpnzk-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/lance-chang-h3pVxOIpnzk-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/lance-chang-h3pVxOIpnzk-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#kto\" class=\"toc__link js-toc-link\">Inwentaryzacja zapas\u00f3w<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#nsa\" class=\"toc__link js-toc-link\">Inwentaryzacja \u015brodk\u00f3w trwa\u0142ych<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#ochrona\" class=\"toc__link js-toc-link\">Inwentaryzacja \u015brodk\u00f3w w kasie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Potwierdzenie sald z bankami<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie2\" class=\"toc__link js-toc-link\">Potwierdzenie sald nale\u017cno\u015bci<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie3\" class=\"toc__link js-toc-link\">Potwierdzenie sald zobowi\u0105za\u0144<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie4\" class=\"toc__link js-toc-link\">Mo\u017cliwe terminy przeprowadzenia inwentaryzacji<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie5\" class=\"toc__link js-toc-link\">Rozliczenie inwentaryzacji<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie6\" class=\"toc__link js-toc-link\">Nasze wsparcie<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\">Polska ustawa o rachunkowo\u015bci wymaga, aby ka\u017cda jednostka dokona\u0142a inwentaryzacji uj\u0119tych w aktywach sk\u0142adnik\u00f3w maj\u0105tkowych. Inwentaryzacji dokonuje si\u0119 drog\u0105 spisu z natury (np. zapasy), drog\u0105 potwierdzenia od banku lub kontrahent\u00f3w potwierdzenia salda (np. nale\u017cno\u015bci), lub w\u202fdrodze weryfikacji polegaj\u0105cej&nbsp; na\u202fpor\u00f3wnaniu danych ksi\u0105g rachunkowych z\u202fodpowiednimi dokumentami i\u202fweryfikacji warto\u015bci tych sk\u0142adnik\u00f3w (dotyczy np. grunt\u00f3w, nale\u017cno\u015bci spornych, nale\u017cno\u015bci lub zobowi\u0105za\u0144 podatkowych). Poni\u017cej przedstawiamy g\u0142\u00f3wne zasady inwentaryzacji poszczeg\u00f3lnych sk\u0142adnik\u00f3w maj\u0105tkowych.&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kto\" class=\"heading h-24\"><strong><strong><strong>Inwentaryzacja zapas\u00f3w&nbsp;<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">W przypadku, gdy Pa\u0144stwa firma prowadzi gospodark\u0119 magazynow\u0105 konieczne jest dokonanie inwentaryzacji zapas\u00f3w. Inwentaryzacja ta jest przeprowadzana w formie spisu z natury w\u202fodniesieniu do:&nbsp;<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">Zapas\u00f3w w\u0142asnych<strong>,<\/strong>\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Zapas\u00f3w, b\u0119d\u0105cych w\u0142asno\u015bci\u0105 innych jednostek.\u00a0<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"text fs-22\">Co do zasady inwentaryzacji nale\u017cy dokona\u0107 na ostatni dzie\u0144 roku obrotowego.&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"nsa\" class=\"heading h-24\"><strong>Inwentaryzacja \u015brodk\u00f3w trwa\u0142ych&nbsp;<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Inwentaryzacji podlegaj\u0105 r\u00f3wnie\u017c posiadane przez Pa\u0144stwa sp\u00f3\u0142k\u0119 \u015brodki trwa\u0142e. Inwentaryzacja \u015brodk\u00f3w trwa\u0142ych przeprowadzana jest w formie spisu z natury w\u202fodniesieniu do:&nbsp;<\/p>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Nieruchomo\u015bci zaliczone do \u015brodk\u00f3w trwa\u0142ych oraz inwestycji, jak te\u017c znajduj\u0105ce si\u0119 na terenie strze\u017conym inne \u015brodki trwa\u0142e oraz maszyny i\u202furz\u0105dzenia wchodz\u0105ce w\u202fsk\u0142ad \u015brodk\u00f3w trwa\u0142ych w\u202fbudowie \u2013 raz na 4 lata w dowolnym terminie,\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Znajduj\u0105cych si\u0119 na terenie niestrze\u017conym \u015brodk\u00f3w trwa\u0142ych &#8211; w ostatnim kwartale roku obrotowego, do 15-go dnia nast\u0119pnego roku,\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Znajduj\u0105cych si\u0119 na terenie niestrze\u017conym maszyn i\u202furz\u0105dze\u0144 wchodz\u0105ce w\u202fsk\u0142ad \u015brodk\u00f3w trwa\u0142ych w\u202fbudowie<strong> <\/strong>&#8211; w ostatnim kwartale roku obrotowego, do 15-go dnia nast\u0119pnego roku.\u00a0\u00a0<\/span><\/li>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<p id=\"ochrona\" class=\"text fs-22\"><strong>Inwentaryzacja \u015brodk\u00f3w w kasie&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"text\">W przypadku, gdy Pa\u0144stwa firma posiada got\u00f3wk\u0119 (\u015brodki pieni\u0119\u017cne) w kasie, konieczne jest przeprowadzenie jej inwentaryzacji. Jest ona przeprowadzana <strong>na ostatni dzie\u0144 ka\u017cdego roku obrotowego<\/strong> w formie spisu z natury. Spisowi podlegaj\u0105 aktywa pieni\u0119\u017cne w walucie krajowej, obcej i dewizy.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie\" class=\"heading h-24\"><strong><strong>Potwierdzenia sald z bankami&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Zgodnie z obowi\u0105zuj\u0105cymi regulacjami w przypadku posiadanie \u015brodk\u00f3w pieni\u0119\u017cnych w banku, jednostka powinna otrzyma\u0107 od swojego banku stosowne potwierdzenie salda bankowego. <\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie2\" class=\"heading h-24\"><strong><strong><strong>Potwierdzenia sald nale\u017cno\u015bci&nbsp;<\/strong>&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Zgodnie z polsk\u0105 ustaw\u0105 rachunkowo\u015bci ka\u017cda jednostka wykazuj\u0105ca nale\u017cno\u015bci handlowe jest obowi\u0105zana do ich uzgodnienia za pomoc\u0105 potwierdzenia salda wys\u0142anego do klient\u00f3w. &nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie3\" class=\"heading h-24\"><strong><strong><strong><strong>Potwierdzenia sald zobowi\u0105za\u0144&nbsp;<\/strong>&nbsp;<\/strong>&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Zgodnie z obowi\u0105zuj\u0105cymi przepisami potwierdzenie sald zobowi\u0105za\u0144 nie jest konieczne. Zgodnie z przyj\u0119t\u0105 praktyk\u0105 zobowi\u0105zania jednostki powinny zosta\u0107 uzgodnione w drodze otrzymanego potwierdzenia salda od Pa\u0144stwa dostawc\u00f3w (u nich to s\u0105 nale\u017cno\u015bci, kt\u00f3re musz\u0105 zosta\u0107 potwierdzone).&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie4\" class=\"heading h-24\"><strong><strong><strong><strong><strong>Mo\u017cliwe terminy przeprowadzenia inwentaryzacji&nbsp;<\/strong><\/strong>&nbsp;<\/strong>&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p>Jednostki, kt\u00f3rych rok obrotowy pokrywa si\u0119 z kalendarzowym \u2013 inwentaryzacj\u0119 niekt\u00f3rych sk\u0142adnik\u00f3w mog\u0105 rozpocz\u0105\u0107 wcze\u015bniej. Mimo, i\u017c podstawowym terminem wynikaj\u0105cym z ustawy o rachunkowo\u015bci jest ostatni dzie\u0144 roku obrotowego &#8211; w znacznej wi\u0119kszo\u015bci jest to 31 grudnia &#8211;&nbsp; to inwentaryzacj\u0119 niekt\u00f3rych sk\u0142adnik\u00f3w aktyw\u00f3w mo\u017cna rozpocz\u0105\u0107 ju\u017c w pa\u017adzierniku a zako\u0144czy\u0107 do 15 stycznia roku kolejnego.&nbsp;<\/p>\n\n\n\n<p>W tym przedziale czasowym (01 pa\u017adziernika &#8211; 15 stycznia ) mo\u017cna ju\u017c rozpocz\u0105\u0107 inwentaryzacj\u0119 wszystkich sk\u0142adnik\u00f3w aktyw\u00f3w inwentaryzowanych drog\u0105 spisu z natury lub potwierdzenia sald.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>Wy\u0142\u0105czenia obejmuj\u0105:&nbsp;<\/p>\n\n\n\n<ul class=\"list\">\n<li class=\"list-item\"><span class=\"text\">aktywa pieni\u0119\u017cne,\u00a0\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">papiery warto\u015bciowe,\u00a0\u00a0<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">produkcja w toku oraz materia\u0142y, towary i produkty gotowe \u2013 kt\u00f3rych warto\u015b\u0107 na dzie\u0144 zakupu lub wytworzenia jest odnoszona bezpo\u015brednio w koszty<\/span><\/li>\n<\/ul>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie5\" class=\"heading h-24\"><strong><strong><strong><strong>Rozliczenie inwentaryzacji<\/strong>&nbsp;<\/strong>&nbsp;<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Przeprowadzenie i wyniki inwentaryzacji nale\u017cy odpowiednio udokumentowa\u0107 i powi\u0105za\u0107 z zapisami ksi\u0105g rachunkowych. Ujawnione w toku inwentaryzacji r\u00f3\u017cnice mi\u0119dzy stanem rzeczywistym a stanem wykazanym w ksi\u0119gach rachunkowych nale\u017cy wyja\u015bni\u0107 i rozliczy\u0107 w ksi\u0119gach rachunkowych. &nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie6\" class=\"heading h-24\"><strong>Nasze wsparcie<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Sprawd\u017a jakie us\u0142ugi oferujemy lub skontaktuj si\u0119 bezpo\u015brednio z nami. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci.   <\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Zajmujemy si\u0119 prowadzeniem ksi\u0119gowo\u015bci i przygotowaniem sprawozdania finansowego.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"https:\/\/koda-advisory.pl\/pl\/FS-reporting\/\" class=\"cta__button button\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image 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