Cash register is a check of primary and secondary accounting documentation, cash book balance and cash at the cash register. The entire check must be carried out taking into account the order No. 49 of the Ministry of Finance of the Russian Federation, the letter of the Central Bank No. 18 and the "Rules for conducting cash transactions" approved by the Board of Directors of the Central Bank No. 40.
It is necessary
- - order;
- - Act;
- - accounting entries.
Instructions
Step 1
Conduct an inventory of the cash register before each shift of cashiers, when drawing up annual reports or when checking to identify theft and shortage. You also have the right to take an inventory at any time as directed by the head of the enterprise.
Step 2
To conduct an inventory, organize a commission from an accountant, a senior cashier and members of the administration of your enterprise.
Step 3
Receive an order from the manager to conduct an inventory of the cash register. The order must indicate the timing, all members of the audit commission.
Step 4
Start the check by counting the cash at the cash desk at the time of the inventory, compare with the account in the KO-4 cash book. Next, calculate all receipt orders and separately expense orders.
Step 5
Add to the cash balance the total amount of all credit orders. Subtract the total amount of all issue orders from the resulting figure. The expenditure notes must include all the proceeds transferred for financial statements, the amounts handed over to the collector and issued against wages and advance payments.
Step 6
After the inventory, draw up an act of the unified form Inv-15. In the act, indicate the results of the check, the latest numbers of receipt and expense cash orders, put the date and signatures of all members of the audit commission.
Step 7
If the total amount of the receipt is greater than the expense, then this means that at the time of inventory, surplus was detected at the cash desk. Fill in the entire amount in the receipt slip and write it down on the company's receipt.
Step 8
If the total amount of the receipt is less than the expense, then there is a shortage at the cash desk. Draw up an act of shortage, ask the cashier to write a written explanation.
Step 9
Based on the act, the accountant must make postings on debit 50 and credit 91-1 for the entire amount of the surplus. Debit 94 and credit 50 for the entire amount of the shortfall. Indicate debit 73 and credit 94 if the amount of the shortage is charged to the cashier.
