{"product_id":"lagerinventering-lagervardering-excel-2026-2027","title":"Inventory Audit \u0026 Inventory Valuation 2026\/2027 – Swedish + English | Excel, Word \u0026 PDF","description":"\u003csection class=\"mb-product\" lang=\"en\"\u003e\n\u003cp\u003e\u003cstrong\u003eTake inventory of the company's stock, document discrepancies, and prepare the valuation for the annual accounts.\u003c\/strong\u003e The template store's \u003cstrong\u003eInventory Count \u0026amp; Valuation 2026\/2027\u003c\/strong\u003e is a complete work and documentation package for Swedish companies. You receive a comprehensive Excel tool with \u003cstrong\u003e500 item rows\u003c\/strong\u003e, automatic quantity differences, acquisition costs, support for assessment according to the lower of cost or market (LCM) principle, a discrepancy list, and a dashboard. Furthermore, professional \u003cstrong\u003einventory protocols, signed declarations, and user guides\u003c\/strong\u003e are included in Word\/PDF in both Swedish and English.\u003c\/p\u003e\n\n\u003cdiv style=\"padding:16px;background:#eaf3f6;border-left:4px solid #2c5d7c;border-radius:6px;margin:18px 0\"\u003e\n\n\u003cstrong\u003eIncluded:\u003c\/strong\u003e 4 Word documents, 4 PDF versions, and 1 Excel workbook – a total of 9 downloadable files. \u003cstrong\u003eReviewed October 7, 2026.\u003c\/strong\u003e Always adapt to the company's actual inventory, accounting frameworks, price documentation, and balance sheet date.\u003c\/div\u003e\n\n\u003cnav aria-label=\"Product contents\"\u003e\u003ca href=\"#mb-innehall\"\u003eThe Package\u003c\/a\u003e · \u003ca href=\"#mb-excel\"\u003eExcel\u003c\/a\u003e · \u003ca href=\"#mb-juridik\"\u003eRegulations\u003c\/a\u003e · \u003ca href=\"#mb-gora\"\u003eWorkflow\u003c\/a\u003e · \u003ca href=\"#mb-fragor\"\u003eFAQ\u003c\/a\u003e\u003c\/nav\u003e\n\u003ch2 id=\"mb-innehall\"\u003eA complete template package for inventory counting\u003c\/h2\u003e\n\n\u003cp\u003eThe package combines physical inventory counting with structured valuation documentation. It is particularly practical for e-commerce companies, wholesalers, retailers, manufacturing companies, workshops, and other small or medium-sized businesses that hold stock as an asset in their accounting.\u003c\/p\u003e\n\n\u003ctable\u003e\n\n\u003cthead\u003e\u003ctr\u003e\n\n\u003cth\u003eDocument\u003c\/th\u003e\n\n\u003cth\u003eFormat\u003c\/th\u003e\n\n\u003cth\u003ePurpose\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eLagerinventering \u0026amp; lagervärdering – Swedish\u003c\/td\u003e\n\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\n\u003ctd\u003eInventory protocol, delimitation, count lines, inventory value, check points, and declaration\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eInventory Count \u0026amp; Valuation – English\u003c\/td\u003e\n\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\n\u003ctd\u003eEnglish work and reference version based on Swedish accounting requirements\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eAnvändarguide – Swedish\u003c\/td\u003e\n\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\n\u003ctd\u003eWorkflow, valuation methods, examples, check points, and common errors\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eUser Guide – English\u003c\/td\u003e\n\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\n\u003ctd\u003eEnglish explanations and practical steps\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eLagerinventeringsregister (Inventory Register)\u003c\/td\u003e\n\n\u003ctd\u003eXLSX\u003c\/td\u003e\n\n\u003ctd\u003e500 item rows, automatic calculations, discrepancies, 97% illustration, and dashboard\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\u003ch2 id=\"mb-excel\"\u003eExcel template for inventory, stock value, and obsolescence\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eThe Excel sheet is the main tool.\u003c\/strong\u003e It contains separate sheets for settings, inventory list, discrepancies, preliminary valuation, 97-percent comparison, instructions, and sources. You register the company's own goods and storage locations, while formulas compile the result.\u003c\/p\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003e500 rows for stock items\u003c\/strong\u003e with article number\/SKU, description, category, storage location, and count basis.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eBooked quantity vs. physically counted quantity\u003c\/strong\u003e with automatic difference for each item.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eAcquisition cost\u003c\/strong\u003e based on counted quantity and stated acquisition price per unit.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eNet Realizable Value (NRV)\u003c\/strong\u003e as a separate, manually supported amount per unit.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003ePreliminary value according to the lower of cost or market principle\u003c\/strong\u003e and calculated impairment where comparison data exists.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eValuation check\u003c\/strong\u003e which highlights goods that still need to be reviewed. An empty NRV field does not mean the assessment is finished.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eDiscrepancy log\u003c\/strong\u003e for shortages, damaged stock, surplus, missing goods, person responsible, correction, and voucher reference.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eDashboard\u003c\/strong\u003e for number of entries, differences, acquisition value, assessed impairment, and ongoing cases.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eSeparate 97% comparison\u003c\/strong\u003e with clear limitations; no automatic tax position-taking.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch2 id=\"mb-juridik\"\u003eLegal requirements and accounting – important differences\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eThe Inventory Act (1955:257)\u003c\/strong\u003e contains provisions regarding the inventory of stock for income taxation purposes. Those subject to it must document stock items and their values, and a declaration must be signed \u003cstrong\u003eon oath\u003c\/strong\u003e that no stock assets have been omitted. The inventory list also needs to be reconciled against the balance sheet date, especially if the physical count was performed earlier.\u003c\/p\u003e\n\n\u003cp\u003eAccording to the \u003cstrong\u003eAnnual Accounts Act, Chapter 4, Section 9\u003c\/strong\u003e, current assets should, as a starting point, be valued according to the lower of cost or market principle: the lower of the acquisition cost and the net realizable value. \u003cstrong\u003eThe Swedish Accounting Standards Board's (BFN) K2 framework, Chapter 12\u003c\/strong\u003e, expands on the principle for smaller companies applying K2. Acquisition cost for similar inventory can, under specified conditions, be calculated using, for example, first-in-first-out (FIFO) or weighted average prices, but \u003cstrong\u003ethis template does not automatically calculate such purchase lots\u003c\/strong\u003e. The company's chosen method must be correct and consistent.\u003c\/p\u003e\n\n\u003cp\u003eIn case of obsolescence, for example, damaged, obsolete, or hard-to-sell goods may have a lower net realizable value. This should not be replaced by arbitrary percentages. The so-called \u003cstrong\u003e97-percent rule\u003c\/strong\u003e is a specific alternative with conditions and exceptions; it may not be automatically combined with impairment per item. The spreadsheet therefore only provides an illustrative comparative figure and requires separate verification of regulations and applicability.\u003c\/p\u003e\n\n\u003cp\u003eK1 and K3 regulations, as well as specific types of goods, may also require other or more detailed assessments. This template is \u003cstrong\u003enot an accounting system, an auditor's report, or an automatically legally verified inventory valuation\u003c\/strong\u003e. Ownership conditions, balance sheet date transactions, and cost documentation must be reviewed by the user or an expert.\u003c\/p\u003e\n\n\u003ch2 id=\"mb-gora\"\u003eHow to use the document package\u003c\/h2\u003e\n\n\u003col\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eDetermine the scope.\u003c\/strong\u003e Specify company, corporate identity number, balance sheet date, storage locations, inventory manager, and applicable framework.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eCount all relevant stock items.\u003c\/strong\u003e Fill in each item separately and note the storage location and actual counted quantity.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eCompare with booked quantity.\u003c\/strong\u003e Investigate major differences, returns, and incoming\/outgoing deliveries around the balance sheet date.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eRegister acquisition cost.\u003c\/strong\u003e Use documented per-unit amounts, with correct handling of deductible VAT and additional costs.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eAssess net realizable value and obsolescence.\u003c\/strong\u003e Document the basis for damaged, hard-to-sell, or surplus goods.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eReview the main rule and any alternative rule.\u003c\/strong\u003e Do not make method choices solely based on the calculation's automatic sums.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eReconcile, sign, and archive.\u003c\/strong\u003e Save the Excel report, supporting documentation, any vouchers, and the signed inventory declaration.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003ch2\u003ePractical example of inventory valuation\u003c\/h2\u003e\n\n\u003cp\u003eA company counts 40 units of an item. The supported acquisition cost is 125 SEK per unit, but the net realizable value is estimated at 110 SEK per unit. Assuming the lower of cost or market principle is to be applied, the preliminary inventory value becomes \u003cstrong\u003e40 × 110 = 4,400 SEK\u003c\/strong\u003e instead of 5,000 SEK. The difference of 600 SEK is an indication of an impairment need, which must be substantiated and booked correctly.\u003c\/p\u003e\n\n\u003ch2 id=\"mb-fragor\"\u003eFrequently asked questions about inventory and inventory lists\u003c\/h2\u003e\n\n\u003ch3\u003eMust a company take inventory of the stock every year?\u003c\/h3\u003e\n\n\u003cp\u003eThe Inventory Act sets requirements for accounting-obliged taxpayers covered by the provisions. See also the Swedish Tax Agency's guidance and any exceptions.\u003c\/p\u003e\n\n\u003ch3\u003eIs this inventory list ready to be handed directly to the auditor?\u003c\/h3\u003e\n\n\u003cp\u003eYou can use the template as a working paper, but items, documentation, method, and signatures must be filled in, checked, and supplemented according to the business's requirements if necessary.\u003c\/p\u003e\n\n\u003ch3\u003eCan I handle both acquisition cost and obsolescence?\u003c\/h3\u003e\n\n\u003cp\u003eYes. Excel has separate columns for acquisition cost and net realizable value. Final valuation, however, requires documented evidence and correct method selection.\u003c\/p\u003e\n\n\u003ch3\u003eIs the 97-percent rule built-in?\u003c\/h3\u003e\n\n\u003cp\u003eYes, as a \u003cstrong\u003eseparate illustration\u003c\/strong\u003e. The calculation does not automatically determine if the company's stock may be valued according to that rule.\u003c\/p\u003e\n\n\u003ch3\u003eDoes Excel calculate FIFO automatically?\u003c\/h3\u003e\n\n\u003cp\u003eNo. The per-unit cost is entered from the company's documented purchase and valuation records. FIFO or another permitted acquisition cost method must be calculated and substantiated outside the sheet when needed.\u003c\/p\u003e\n\n\u003ch3\u003eIs it possible to use the template in English?\u003c\/h3\u003e\n\n\u003cp\u003eYes. Documents and guides are also available in English. For the formal Swedish inventory declaration, the wording of the Swedish version should be used.\u003c\/p\u003e\n\n\u003ch3\u003eWhat do I get after purchase?\u003c\/h3\u003e\n\n\u003cp\u003eWhen the ZIP file has been linked to the product's digital delivery, you receive a package with 9 files: Swedish and English Word\/PDF versions, and a bilingual Excel workbook.\u003c\/p\u003e\n\n\u003ch2\u003eSources and topicality\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eReviewed 2026-10-07.\u003c\/strong\u003e The document is based on, among other things, the \u003ca href=\"https:\/\/data.riksdagen.se\/dokument\/sfs-1955-257.html\"\u003eInventory Act (1955:257)\u003c\/a\u003e, the \u003ca href=\"https:\/\/www4.skatteverket.se\/rattsligvagledning\/324704.html\"\u003eSwedish Tax Agency's guidance on stock\u003c\/a\u003e, and applicable \u003ca href=\"https:\/\/www.bfn.se\/redovisningsregler\/vagledningar\/arsredovisning-i-mindre-foretag-k2\/\"\u003eK2 rules from the Swedish Accounting Standards Board\u003c\/a\u003e. Document version 1.0. Always adapt to the company's actual circumstances.\u003c\/p\u003e\n\n\u003csection class=\"mb-related-guides\"\u003e\u003ch2\u003eRelated financial templates\u003c\/h2\u003e\n\n\u003cp\u003eDo you also work with the company's payment readiness? Complement with \u003ca href=\"\/en\/products\/likviditetsbudget-kassaflodesprognos-excel-2026-2027\"\u003eLiquidity Budget \u0026amp; Cash Flow Forecast 2026\/2027\u003c\/a\u003e. Explore more tools in \u003ca href=\"\/en\/collections\/ekonomi-redovisning-mallar-i-excel-word-och-pdf\"\u003eFinance \u0026amp; Accounting – Templates\u003c\/a\u003e. Valuation of inventory and cash flow forecast are different work tasks, but can be used together ahead of annual accounts and financial planning.\u003c\/p\u003e\u003c\/section\u003e\u003c\/section\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55626463150422,"sku":"LAGERINVENTERING-LVP-2026-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/01_lagerinventering_2026-2027_hero.png?v=1791336364","url":"https:\/\/mallbutiken.se\/en\/products\/lagerinventering-lagervardering-excel-2026-2027","provider":"Mallbutiken","version":"1.0","type":"link"}