Inventory of the cash desk - the procedure and dates

To ensure the reliability of the data provided on accounting and reporting by each enterprise, an inventory of the cash and property is mandatory. The audit is aimed at checking and monitoring the safety of cash and other valuables in the cash register.

Inventory cash desk can be conducted in accordance with the established schedule, that is, planned or sudden (unplanned).

Mandatory cases of control are:

- before the date of preparation of the annual financial statements;

- at liquidation, reorganization or transformation of the enterprise;

- when a cash worker changes;

- in case of detection of theft or shortage.

Inventory cash is carried out in accordance with the Regulations on the procedure for conducting cash transactions. This document establishes that, in addition to the annual audit, sudden inventory checks with a recalculation of all cash and other valuables are mandatory. The number of revisions is unlimited. As a rule, the number of them is determined by the corresponding mark in the accounting policy of the enterprise.

Until 2012, the order of cash transactions was determined by the Methodological Guidelines, established as far back as 1993. Since January 1 of last year, a new Regulation on the procedure for conducting cash transactions with the Bank of Russia coin and banknotes in the territory of Russia No. 373-P has come into force. This provision applies to IP, organizations that have transferred to USN and legal entities, without fail leading accounting. Certain moments are set for recipients - organizations of budgetary funds. Obsolete documents did not mention the methods of accounting for individual entrepreneurs, due to the sharp expansion of the small business sector, a new position was simply necessary.

According to the new regulation, the inventory of the cash department, that is, the procedure for its holding, the timing and documentation, have not changed. However, the cashier's office (the room itself, in which the funds, valuables and important documentation are kept) is no longer equipped, as it was previously established, and the penalties for non-compliance were canceled.

Before the audit, an inventory commission is established, approved by the order of the head of the organization. As a rule, this includes: the chief accountant of the enterprise, the heads of the departments of audit, control and the leadership itself. First of all, the account balance is checked, that is, the one that is reflected in the current report of the cashier. This value is compared with the actual availability of funds in the cash register. If the actual balance exceeds the accounting, it is a surplus of cash that is recognized as an enterprise's non-operating income. If a shortage is found, the amount that is not available is recoverable from the cashier.

Values in the cash register are recalculated one by one. This may include vouchers to sanatoriums, securities and forms, tickets and so on. Securities, as well as forms of strict reporting documents are considered polistno (in types, in accordance with their initial and final numbers).

At the end of the audit, an inventory report is drawn up, which indicates the availability of all valuables, their value, and the serial numbers of the last expenditure, incoming orders. In case of a discrepancy, the line with an explanation of the occurrence of shortages or surpluses is filled by the cashier.