again over the paint in the printer, the receptionist was the last roll of fax paper, burned out light bulb in the hallway?No problem - a prudent supplier (or staff member) has the required stock and time to fix these problems!
It accountable person is appointed by the director.After collecting applications in all departments and divisions, he fills in an application for an advance payment for the purchase of goods and materials.Then rushing to the shops, warehouses and, if necessary, its commanders in another city.Having bought the necessary stuff for three days after the trip or the period specified in the statement, it provides to the accounting report of JSC-1 with supporting documentation.On the title page he fills the name of the organization, department, name, employee number, position, appointment of an advance.On the back of the table (columns 1-6) accountable person making the details of expenditure and the amount of documents, summing up the bottom up, puts his signature and full name.Instead accountant issues a receipt that the report is received and verified.For its part, an accountant by assigning a sequence number to the report, compared the data from the original documents filed and fills graphs 7-9.Then, on the first sheet affix balances from the previous report, the amount received, expenditures and outputs the result to the statement.
necessary to consider that any error in the AO-1 or mismatch the order of registration of cash operations required to identify audit Payroll.
scrupulous Auditor will review the monthly residuals (by 71) carried in the next period (suddenly accountant somewhere underestimated the residue, and this is called an unjustified write-off).Then compare the issuance and return of the subreport with the cashier, drawing attention to the fact whether a person accountable advance not to report on the previous one.Deep inspection of touches and the accompanying documents.Each of them must be present the necessary details.Pay for the work or service, enter in the books of goods and materials from third parties can only be based on the bill, invoice, receipt voucher from the spine, and the cash register sales receipt.Checking the same operation, but with the natural persons, the auditor will request the act of purchasing the contract of sale and withdrawal slip.
Particular attention is paid to the need inspection trips of employees, coincidence goals enclosed orders, availability of supporting documents corresponding to the period of the travel certificate number of days for payment dates in the hotel receipts and tickets, for which the accountable person reports.They are subject to mandatory control calculations norms of room and subsistence.The final step is to check the travel grouping statement of all violations.
most time-consuming step is the reconciliation of the audit expense reports with the magazine №7, which represents the entire accounting Payroll.In this register the auditor will check carefully competent entering data for each report.The total turnover on the loan must be identical with those debit accounts 50, 51, 55, with the amount of the loan accounts 60, 26, 10, etc.