Inventúra

What is Inventúra (physical stock count)?

Inventúra (physical stock count or inventory) is the process of physically verifying the actual state of assets and liabilities and comparing it with the accounting records. In Slovakia it is governed by Act No. 431/2002 on Accounting (§ 29 and § 30), which requires accounting entities to conduct an inventory check at least once per accounting period (typically as of the date of the financial statements — 31 December).

Note for international readers: This term refers to the Slovak statutory requirement for physical stock-taking. In most jurisdictions, similar mandatory inventory count obligations apply under local accounting law. The process and terminology described below is applicable to any company operating a warehouse or holding physical assets.

Types of inventory count:

• Regular inventory — annual, as of the closing date
• Extraordinary inventory — upon change of the person with material responsibility, theft, fire
• Continuous inventory — during the year for certain movable assets (permitted for some items)
• Physical inventory — actual counting of units in the warehouse
• Documentary inventory — verification of balances (e.g. receivables) based on documents

The result of the inventory is recorded in an inventory list. The difference between the physical and accounting position is called an inventory discrepancy (shortage or surplus) and must be resolved in accounting — typically charged to the materially responsible employee.

When it is used

An inventory count is mandatory for every accounting entity — from sole traders keeping double-entry bookkeeping to corporations. In practice it is conducted in December/January, and in e-commerce often quarterly as well.

See the Warehouse module and the Accounting module.

Related terms

• WMS — in a WMS the count is performed via mobile scanner, often on a rolling basis. See /en/glossary/wms.
• SKU and EAN — identifiers used to conduct the inventory. See /en/glossary/sku.
• ERP — final recording of inventory discrepancies. See /en/glossary/erp.

In Modulario

The Warehouse module in Modulario supports mobile inventory counts via scanners — a warehouse worker scans the EAN and enters the physical count; the system immediately shows the discrepancy. The inventory report, once approved, is automatically posted in Accounting as an inventory journal entry.

For large-scale inventory counts, Modulario operates in a queue — warehouse workers scan all racks, and the system automatically compares and displays only the discrepant items for review. The signed inventory report (including the digital signature of the materially responsible person) is archived in the Files module with a retention period in accordance with accounting law (10 years).