To ensure the reliability of thedata on accounting and reporting by each enterprise, an inventory of the cash and property is mandatory. The audit is aimed at checking and monitoring the safety of cash and other valuables in the cash register.
Inventory cash desk can be conducted in accordance with the established schedule, that is, planned or sudden (unplanned).
Mandatory cases of control are:
- before the deadline for the preparation of the annual financial statements;
- at liquidation, reorganization or transformation of the enterprise;
- when a cash worker changes;
- in case of detection of theft or shortage.
Inventory of cash desk is carried out according toRegulations on the procedure for conducting cash transactions. This document establishes that, in addition to the annual audit, sudden inventory is mandatory with a recalculation of all cash and other valuables. The number of revisions is unlimited. As a rule, the number of them is determined by the corresponding mark in the accounting policy of the enterprise.
Until 2012, the order of cash transactionswas defined by the Methodical instructions established still in far 1993. Since January 1 of last year, a new Regulation on the procedure for conducting cash transactions with the Bank of Russia coin and banknotes in the territory of Russia No. 373-P has come into force. This provision applies to IP, organizations that have transferred to USN and legal entities, without fail leading accounting. Certain points are set for recipients - organizations of budgetary funds. Obsolete documents did not mention the methods of accounting for individual entrepreneurs, due to the sharp expansion of the small business sector, a new situation was simply necessary.
According to the new provision, the cash register,that is, the order of its conduct, timing and documentation, have not changed. However, the company's cash desk (the room itself, in which the funds, valuables and important documentation are kept) is no longer equipped, as it was established earlier, and the penalties for non-compliance were canceled.
Before the audit,Inventory commission approved by the order of the head of the organization. As a rule, this includes: the chief accountant of the enterprise, the heads of the departments of audit, control and the leadership itself. First of all, the account balance is checked, that is, the one that is reflected in the cashier's current report. This value is compared with the actual availability of cash on hand. If the actual balance exceeds the accounting balance, it is a surplus of cash that is recognized as the non-operating income of the enterprise. In case of detection of a shortage, the amount that is not available is recoverable from the cashier.
Values in the cash register are recalculatedby the piece. This may include vouchers to sanatoriums, securities and forms, tickets and so on. Securities, as well as forms of strict reporting documents are considered polistno (in types, in accordance with their initial and final numbers).
At the end of the audit, an Act oninventory, which indicates the presence of all values, their value, as well as the serial numbers of the last expenditure, incoming orders. In the event of a discrepancy, the line with an explanation of the occurrence of shortages or surpluses is filled by the cashier.
