← User guide

SK Inventory Verification (inventarizácia)

The Slovak statutory inventory verification as records — the inventarizácia with its three dates, the inventúrne súpisy with quantities and prices, and the inventarizačný zápis comparing them with the books.

What it is for

Before the financial statements are drawn up, a Slovak accounting entity must verify that what its books say it owns and owes matches reality. This is the inventarizácia (inventory verification). It produces two kinds of records: inventúrne súpisy (count sheets: what was actually found) and one inventarizačný zápis (the closing record: how the count compares with the books).

The module keeps those records in Odoo: one inventarizácia document per exercise, any number of súpisy under it, and the zápis fields on the inventarizácia itself. For an account verified from documents, the book balance is read from the general ledger. Both records print as PDF.

It records and evidences the exercise. It does not post inventory differences: manká, prebytky, impairment and the like follow from the zápis and are entered by the accountant.

The screens, fields and printouts are in Slovak, because the field names are the statute's own terms. This page quotes them as they appear.

Legal background

All references are to the Accounting Act.

• When. Under § 29 ods. 2 the inventarizácia is carried out as at the day the ordinary or extraordinary financial statements are drawn up. § 29 ods. 3 allows tangible assets other than stock and cash to be verified at a longer interval of at most four years; cash must always be verified as at the statement date.
• How. Under § 30 ods. 1 the actual state is established by a fyzická inventúra (physical count) for assets of a tangible or intangible nature, and by a dokladová inventúra (verification from documents) for liabilities, for the difference between assets and liabilities (equity), and for assets that cannot be counted — combining the two where possible.
• The inventúrny súpis must contain the particulars listed in § 30 ods. 2, among them the three dates — deň začatia inventúry, deň, ku ktorému bola inventúra vykonaná, a deň skončenia inventúry (písm. b) — the state of the assets s uvedením jednotiek množstva a ceny (písm. c), the place where they are kept (písm. d), the name and signature of the hmotne zodpovedná osoba (písm. e), the names and signatures of the persons responsible for establishing the actual state (písm. i) and notes (písm. j).
• The inventarizačný zápis must contain, under § 30 ods. 3, the entity's name and seat, the results of comparing the actual state with the books, the results of assessing whether the valuation is real (posúdenie reálnosti ocenenia, § 26 and 27), and the names and signatures of the persons responsible for the inventarizácia.
• Counting before or after the statement date. § 30 ods. 4 allows a physical count of tangible assets in the last three months of the period or the first month of the next (stock at any time in the period), provided the result is rolled forward or back to the statement date by the movements in between.
• Differences. A shortfall is a manko (schodok for cash), a surplus a prebytok (§ 30 ods. 5); they are booked in the period being verified (§ 30 ods. 7).

Setting it up

Nothing to configure. The documents are numbered INV/<year>/001, INV/<year>/002, … from one sequence shared by all companies; the year is the year the document is created, not the year being verified.

The menu is Accounting → Accounting → Inventarizácia. On Community the app is called Invoicing, and the Accounting submenu is shown only to users with access to the full accounting features. Invoicing users may create and edit inventarizácie; only accounting managers may delete them.

Carrying out an inventarizácia

1. Create the inventarizácia. Inventarizácia → New, then fill the three dates under Termíny (§ 30 ods. 2): Deň začatia inventúry, Deň, ku ktorému bola inventúra vykonaná (normally the balance-sheet date) and Deň skončenia inventúry. The end date may not precede the start date. Click Začať to move it from Návrh to Prebieha.
2. Add the súpisy on the tab Inventúrne súpisy, one per count sheet — one per warehouse, cash desk, asset group or account. Add a line opens the súpis in its own window; for each:
3. Názov (Name) and Druh inventarizácie: Fyzická inventúra or Dokladová inventúra;
4. Účet — for a dokladová inventúra, the account whose balance is verified;
5. Miesto uloženia majetku, Hmotne zodpovedná osoba (a contact) and Skutočný stav zistil (a user — the person who established the actual state).
6. Enter the items (Položky) in the same window: Popis, optionally Produkt, Množstvo, Jednotka (free text) and Cena za jednotku. The Hodnota is quantity × unit price, and the súpis's Skutočný stav is the sum of its items. Choosing a product fills nothing in; type the price yourself. Click a súpis in the list to open it again.
7. Book state.
8. Dokladová inventúra with an account: Účtovný stav is the account's balance from posted entries dated up to and including the deň, ku ktorému. It is recalculated when the account, that date or the items change. Entries posted later are picked up by Načítať zostatok účtu in the súpis, or Načítať účtovné stavy at the top of the inventarizácia for every dokladová inventúra at once.
9. Fyzická inventúra: type the Účtovný stav from your stock or asset records.

Rozdiel is Skutočný stav − Účtovný stav, per súpis and in total. 5. Write the zápis on the tab Inventarizačný zápis (§ 30 ods. 3): Výsledky porovnania skutočného a účtovného stavu, Posúdenie reálnosti ocenenia and Zodpovedný za vykonanie inventarizácie (§ 30 ods. 3 písm. d)). 6. Click Ukončiť. It is refused when the inventarizácia has no súpis, or when any súpis lacks Skutočný stav zistil (§ 30 ods. 2 písm. i). Späť na návrh reopens it at any stage.

Signs on accounts verified from documents

The book balance is debit minus credit, so liability and equity accounts come out negative: a supplier balance of 500 on account 321 reads −500. Enter the confirmed amounts of such an account with a negative unit price (for example, quantity 1, price −500) so that Rozdiel compares like with like.

Printouts

From an inventarizácia, Print → Inventarizačný zápis produces the zápis: the entity's name and seat, the as-of date, a table of every súpis with book state, actual state and difference and their totals, the comparison text, the valuation assessment (or Neuvedené), and signature lines for the person responsible for the inventarizácia and for the entity.

Tlačiť inventúrne súpisy at the top of the inventarizácia prints its súpisy, one per page: the entity's name and seat, the three dates, the type, place and account, the items with quantity, unit, unit price and value, the totals, notes, and signature lines for the hmotne zodpovedná osoba and the person who established the actual state.

The seat is the company's address; for a natural person keep the residence there, and the place of business too where it differs.

Signatures are blank lines to be signed on paper; nothing is signed electronically.

Limitations

• The súpis has no separate fields for the list of liabilities, the list of the equity balances or the recommendations on valuation (§ 30 ods. 2 písm. f–h). Use the items and Poznámky.
• Zodpovedný za vykonanie inventarizácie holds one user; § 30 ods. 3 písm. d) speaks of the person or persons responsible, and the field is not required to close.
• For a dokladová inventúra a typed-over book balance does not last: the next recalculation or refresh replaces it.
• On a fyzická inventúra nothing is read from Odoo Inventory or the asset register; the book state is typed.
• Nothing checks the § 29 ods. 3 or § 30 ods. 4 time windows, and a closed inventarizácia stays editable — Ukončená locks nothing.
• No differences are posted; the manká, prebytky and adjustments to valuation are entered by the accountant from the zápis.