The detailed inventory list at the end of the period is an accounting form that summarizes the quantity and value of each type of raw material and tool remaining in production departments and not yet used at the end of the accounting period.
The form is based on the guidelines of Circular No. 99/2025/TT-BTC issued on October 27, 2025, which will take effect from January 1, 2026, to replace Circular 200/2014/TT-BTC.
Businesses use this inventory list at the end of the month or the end of the accounting period to accurately determine the amount of unused materials, which is essential for calculating the correct cost of goods sold.
The person preparing the inventory list is the materials accountant or the person in charge at the department using the materials, and it must be signed by the department head and the chief accountant.
