To ensure the reliability of the data provided on the accounting and reporting of each company shall be required inventory of cash and property.The audit aimed at checking and monitoring the safety of cash and other valuables that are on hand.
cash inventory can be carried out according to schedule, that is planned or suddenly (unplanned).
necessarily the case of control are:
- before the term of the annual accounts of accounting;
- in liquidation, reorganization or transformation of the company;
- when changing cashiers;
- in case of theft or shortage.
cash inventory conducted in accordance with the Regulations on the procedure of cash transactions.The document revealed that, in addition to the annual audit, unannounced mandatory inventory recalculation of all cash and other valuables.The number of revisions is not limited.As a rule, their number is determined by the corresponding mark in the accounting policy of the enterprise.
Until 2012, the order of cash transactions defined guidelines, established back in 1993.From 1 January of the previous year came into force a new Regulation on the procedure for conducting cash transactions with coins and notes of the Bank of Russia on the territory of Russia №373-P.This provision applies to the SP, the organization switched to the simplified tax system and legal entities is mandatory leading accounting.Certain points are set for the recipients - organizations budget.Obsolete documents are not mentioned methods of accounting for individual entrepreneurs, due to the sharp expansion of the small business sector, a new provision was necessary.
According to a new position, cash inventory, ie the procedure for its implementation, timing and documentation software, have not changed.However, the box office of the enterprise (the room itself, which stores money, valuables and important documents) is no longer equipped as stated earlier, and penalties for non-compliance was canceled.
Before the revision is created inventory commission, approved by order of the head of the organization.Typically, this includes: the chief accountant of the company, heads of departments of audit, control and self management.First I checked the rest of the accounting, that is, one that is reflected in the current report of the cashier.This value is compared with the actual availability of cash on hand.If the actual balance exceeds accounting, this surplus cash, which is recognized extraordinary income of the enterprise.In case of shortage, that value is not available, be recovered from the cash register worker.
Values on hand, translated the piece.This may include trips to a sanatorium, securities and forms, tickets and so on.The securities and document forms of strict accountability is considered one sheet (by type, in accordance with their initial and final numbers).
At the end of the audit shall be composed of the inventory, which indicates the presence of all values, their cost, and the serial numbers of the last supplies, credit orders.In case of non-compliance with a string explaining the emergence of shortages or surpluses fills the cashier.
