Discovered a shortage in the cash register: transaction. How to reflect the excess and shortage

All cash transactions are subject to audit verification of all values. Verification is performed by the inventory Committee of the organization. Its members in the presence of a responsible person check the availability of the money, receipts for deposited valuables, checkbooks and forms of the strict reporting. Identified during the audit discrepancies are documented accounting regulations. More detail on how it is stated shortfall in cash transactions, which must be set in balance in the event of its detection, read on.

Values

In the office at the company can be cash, payment documents, securities and accountable forms. To the payment documents include not only receipts, but also stamps (postage, signature and registration fee), trips to resorts, tickets and other documents. The forms of the strict reporting are: receipts, certificates, diplomas, membership cards, tickets, coupons, shipping documents and other Material responsible for maintaining cash documents are the responsibility of the cashier.

Inventory

The exercise of the cash regulated by the “Order of conducting cash No. 40”, approved by the Board of Directors of the Central Bank of the Russian Federation and the Central Bank's Letter No. 18 of 04.10.93.

The Timing of the test, the company established by the head and fixed in the order. Inventory is performed by a specially created Commission, which includes representatives of the administration, chief accountant and the cashier.

Before the procedure is cash report. It includes all the original documents, which must be in cash. If the inventory identifies the unclosed statements (for salary payment), all unpaid amounts equal to cash. Separately, the document records the amount paid.

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The Cashier must provide a receipt that at the beginning of the inventory payment documents delivered to the accounting Department, and all the cash was capitalized. It is necessary to do to after verification, the cashier announced the availability of payment documents. The report of the cashier checks the information in the cash book and the warrant.

To conceal the fact of misappropriation of funds is often as documents are receipts. But they can't confirm the flow of funds so as not compiled in a standardized format, do not contain the signature of the recipient, the chief accountant and the head. If there are such documents, it is considered that when the cash revealed a shortage. The transaction should be made in the balance sheet at the date of the audit. The Chairperson of the Commission countersigns all orders and applies them to the report. This document serves as a basis for holding account balances.

Features

During the inventory, we need to monitor:

• Not exceeded if the cash balance in the cashier of the established limit;
• Proper use of funds;
• Date of the transaction in cash and debit order;
• The validity of the records;
• Timeliness of return on account balances unpaid wages;
• The correctness of the documentation;
• The signatures of Director and chief accountant on blank checks;
• Possession of a checkbook out of office;
• The legality of operations within the same transaction;
• The correctness of the correspondence of accounts.

Counting money

The Availability of funds in cash is confirmed by tile conversion of money, securities and monetary instruments. The cashier shall recount in the presence of members of the Commission. Money are calculated at each bill separately beginning with the highest value. If you have a large number of notes, then a list is made that shows the denomination and number of banknotes. This document is signed by the Commission. If there is a shortage of funds, then the identified shortfall in cash. Posting to BA account and 50 “checkout” confirms this fact.

Conversion forms

The Actual existence of forms of the Central Bank and reporting is carried out according to names, types and categories of forms. For example, the shares are nominal, bearer, interest and ordinary. During the inspection also recorded the starting and ending number of forms, their series and costs.

All of these monetary documents, placed on record the results of the inventory in the amount of expenses on their acquisition. The rest of the forms is determined based on data from a cash book or report. In identifying the lack of forms issued, the shortfall in cash. Accounting entries made in the accounts of analytical and synthetic accounting. Examples of such operations are described below.

Missing cash: transaction

In enterprises accounting of funds is on account of the 50 “checkout”, which has three sub-accounts: 50-1 “business cash”, 50-2 “operating cash register" 50-3 “Payment documents”. Separately accounted for on forms on the same-balance 006.

The Identified surplus funds are subject to capitalization under articlenon-operating income. BU in the account ДТ50-1 КТ91-1.

Shortage of funds is reflected in the checkout transaction using DT 94 account in the amount of actual expenditures. Consider a typical transaction:

- ДТ94 КТ006 – shortage of forms.

- ДТ94 КТ50-1(50-3) – the shortage of money at the box office.

Transaction ДТ73-2 КТ94 reflects the write-off of losses on the cashier. The compensation from the employee's salary reflects the recording ДТ70(50) КТ73-2.

In the absence of the perpetrator reflected the shortage in the cash register? Transaction:

- ДТ94 КТ50-1 – the fact of revealing of a shortage of funds;

- ДТ91-2 КТ94 - the shortage amount is included in non-operating expenses.

Reporting

The results of the inventory are reflected in the act on form n INV-15. It made the explanation of the cashier on the identified violations and resolution management. The report is drawn up in two copies, signed by the Commission and brought to the attention of management. One copy remains in the accounting Department, the second – from the cashier.

Check cash desks

To make payments To employees of the company used operating cash. The order check is different from the above.

The Commission in the presence of the cashier records the counters that reflect the amount of revenue. Data is cross-checked with the put cash register tape. The difference in the Fund balance at the beginning and end of the day reflects the daily amount of revenue. The figures in the cash book, on tape and on the counters should be identical.

Calculation of cash is pouponne way. The resulting residue is checked against the account. The results of the inventory can be identified shortfall of cash at the box office. The transaction, which in this case is entered in the balance looks like this: ДТ94 КТ50-2.

Check Bank accounts

An Inventory is required to undertaking before the delivery of the annual accounts. Since the organization may open accounts in different banks, then before testing should thoroughly examine all Bank agreements, to verify the legality and expediency of opening the account.

To summarize the movement of funds in the form of cash in the balance sheet accounts 51 used "Bank accounts" and 52 "account Currency". With the aim of detail you can use the subaccount 52-1 “foreign Currency account in the Russian Federation” and 52-2 “foreign Currency account abroad”. The balance is recalculated into rubles at the official exchange rate twice: in the time of the transaction and in the inventory. Without an exchange rate difference. Positive values are credited to the financial results on non-operating income. Negative impact in the BU record ДТ91-2 КТ50.

Counting is performed by the reconciliation Fund balances for the balance sheet data statements. Additionally compares the speed for DT and CT. While checking can be revealed over and shortage in cash. Transaction:

- ДТ76-2 КТ51 - identify erroneously charged on the banking account.

- ДТ51 КТ76-2 – the receipt of payments.

That the inventory of offices in the company.