Inventory funds involves verification of compliance and the amount of money available, which is indicated in the financial statements.This verification is performed regularly at the plant, the frequency is determined by the head of the organization and is fixed in its accounting policy.
inventory of cash on hand at the time of the cashier requires reconciliation to stop issuing money, and receive payment documents.In addition, the cashier is personally responsible for the safety of banknotes and correctness of all documentation.Cashier Company has no right to keep personal belongings in the workplace, especially money.Any amount of excess inventory Commission entered into the books and non-refundable.This was materially responsible person must be informed when he took office.
Inventory funds held specially organized inventory Commission by order of the director.This commission includes the chief accountant, chairman of the Administration predpriyatitya, and of course, financially responsible person.If necessary, the Commission is composed of independent accounting firms that control nepristrastnost and correctness of the procedure.According to the results of the inventory is filled act of inspection.
Prior to the verification of the cashier is obliged to make the cash last report, and then write the receipt of all payment documents deposited with the implementation of the rules committee.Only after the formalities inventory commission starts verifying documents.First of all completed documents are validated against the defined samples and is controlled by faithful filling the main registers.Particular attention is given to the cash book, since all the records it must be justified by the primary documentation.Besides the fact that the book should be properly framed, it should have a proper look, that is verified by the presence of the press, all the necessary signatures, lacing and pagination.
The box office of each company there is a limit of cash, the excess of which is permitted only in the case of salary payment, travel funds, grants and scholarships.The amount in excess of the limit indicated by the servicing bank may be only at the box office with the supporting documents and the feasibility of it for no longer than three days.After checking the documentation and subject to the cashier of the rules of its conduct recalculation of cash.
methodology of the audit of funds
All moneys translated pokupyurno.As a rule, the amount of the cashier a lot, so the Commission is obliged to make an inventory for fixing the amount of bills of each denomination.In this document, as well as in the act of the inventory must be signed by all parties verify.The results of the conversion can be judged from the presence of excess amount or shortage.Information on this matter is specified in the act signed by the materially responsible person.
cashier shall explain in writing to all the violations and submit the report of the Commission.When the inventory of cash over, the final act is made with a detailed description of the results.It is usually completed in a few instances, because the material is given to one person in charge as evidence in case of disagreement with the Commission, and the other is sent to the accounting department.The Commission shall report to the supervisor of the work carried out and its results.
inventory of cash should be carried out each time the cashier with and replaced by another worker.In this case, the act on the results of checks made out in three copies.One is given to the cashier, the second applicant in its place, that is, substituting the worker, and the third, as expected, is sent to the accounting department.
