Główny księgowy wycenia arkusz inwentaryzacyjny
Kierownicy jednostek sektora finansów publicznych powinni pamiętać przy przeprowadzaniu czynności inwentaryzacyjnych, nie tylko tych związanych z końcem roku, że to główny księgowy lub wskazany przez niego pracownik powinien dokonywać wyceny arkuszy spisowych.
[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]Przepisy ustawy o rachunkowości nie regulują ściśle problemów ze zorganizowaniem i przeprowadzeniem inwentaryzacji w jednostce. Ograniczają się jedynie do nałożenia obowiązku jej przeprowadzenia w określonych okresach, wskazując odpowiedzialność kierownika jednostki. Całość czynności jest zatem uzależniona od jednostki, jej specyfiki oraz zdobytego doświadczenia. Obowiązkiem kierownika jednostki jest takie skompletowanie komisji inwentaryzacyjnej, by zapewnić właściwy przebieg całej inwentaryzacji. Należy jednak zwrócić uwagę, że to właśnie główny księgowy lub wskazany przez niego pracownik powinien dokonywać wyceny arkuszy spisowych.
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