There was a shortage in the cash desk: wiring. How to reflect surplus and shortage

All cash transactions are periodically subject to audit with the verification of all valuables. The inspection is carried out by the organization's inventory commission. Its members, in the presence of the responsible person, check the availability of money, receipts for the handed over valuables, check books and strict reporting forms. Discrepancies identified during inspections are documented in accounting documents. More details about how the shortage is ascertained in the cash desk, the entries that need to be indicated in the balance sheet in case of its detection, read further.

Values

In cash desk at the enterprise can be money, payment documents, securities and forms of strict accountability. Payment documents include not only receipts, but also stamps (postal, promissory notes and state duties), vouchers to sanatoriums, air tickets and other documents. The forms of strict reporting include: receipts, certificates, diplomas, season tickets, tickets, coupons, shipping documents, etc. The cashier is responsible for the preservation of monetary documents.

Inventory

The procedure for implementing the inventory of the cash desk is regulated by the "Procedure for running the ticket office No. 40" approved by the Board of Directors of the Central Bank of the Russian Federation and Letter of the Central Bank No. 18 of 04.10.93.

The deadline for carrying out the inspection at the enterprise is established by the manager and fixed in the order. Inventory is carried out by a specially created commission, which includes representatives of the administration, chief accountant and cashier.

Before the procedure, draw up a cash report. It includes all the primary documents that must be on hand. If the inventory reveals unclosed statements (for payment of wages), then all unpaid amounts are equal to cash. Separately, the document fixes the amounts paid.

The cashier must provide a receipt that by the time the inventory starts, payment documents have been deposited in the accounting department, and all cash has been credited. This must be done so that upon completion of the check, the cashier does not state that he has payment documents. The cashier's report is checked against the information in the cash book and order.

To conceal the fact of embezzlement of funds, receipts are often used as documents. But they can not confirm the expenditure of funds, since they are not drawn up in a unified form, they do not contain the signature of the recipient, the chief accountant and the head. If such documents take place, then it is considered that there is a shortage in the inventory of the cash register. The posting must be made in the balance sheet as of the date of the audit. The chairman of the commission shall visit all the warrants and attach them to the report. This document also serves as the basis for conducting accounting balances.

Features

During the inventory, you need to check:

• Did not exceed the balance of cash in the cash register of the established limit;
• Target use of funds;
• The correspondence of the date of the transaction in the cash register and the expenditure order;
• Validity of records;
• Timeliness of return to the account of the balance of unpaid wages;
• Correctness of registration of documents;
• Presence of signatures of the director, chief accountant on unfilled checks;
• The fact of keeping a checkbook outside the cash register;
• Legality of conducted transactions within a single transaction;
• Correctness of drawing up of correspondence of accounts.

Conversion of cash

The availability of funds in the cash register is confirmed by a polish recount of cash, securities and cash documents. The cashier recounts in the presence of the commission members. Money is calculated for each note separately starting from the highest denomination. If there is a large number of banknotes, an inventory is drawn up, in which the denomination and the number of denominations are indicated. This document is signed by the commission. If there is a shortage of cash, then there is a shortage in the cash desk. Posting in the BU using account 50 "Cashier" confirms this fact.

Conversion of forms

The actual availability of CB forms and reporting documents is carried out by name, type and category of forms. For example, shares are registered, bearer, interest and ordinary. During the audit, the initial and final numbers of the forms, their series and value are also recorded.

All these monetary documents are recorded for the results of the inventory in the amount of the costs of their acquisition. The balance of forms is determined based on the data of the cash book or report. If there is a shortage of forms, a shortage is drawn up at the cash desk. Accounting entries are made on the accounts of analytical and synthetic accounting. Examples of such transactions will be presented below.

Lack of cash in hand:

At the enterprises the account of money resources is carried out on account 50 "Cash desk", which has three sub-accounts: 50-1 "Company cash desk", 50-2 "Cash desk operating", 50-3 "Payment documents". Report forms on the same off-balance account 006 are separately taken into account.

Identified surplus funds are subject to capitalization under non-operating income. In the BU recording DT50-1 KT91-1 is recorded.

The lack of funds in the cashier is reflected by posting using the account 94 in the DTA for the amount of actual expenses. Consider the typical postings:

- ДТ94 КТ006 - shortage of forms.

- ДТ94 КТ50-1 (50-3) - shortage of money in cash.

The posting of DT73-2 KT94 reflects the write-off of the shortage to the cashier. Compensation of damage from the employee's salary is reflected in the record of DT70 (50) KT73-2.

How in the absence of the guilty person is reflected the shortage at the box office? Postings:

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

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

Reporting

The results of the inventory are reflected in the certificate under form No. INV-15. In it the explanations of the cashier on the revealed infringements and the resolution of a management are brought. The report is made in two copies, signed by the commission and brought to the attention of the management. One copy remains in the accounting department, the second - at the cashier.

Checking the operating cash desks

Operating cash desks are used for settlements with employees of the company. The order of their verification is different from the above.

Commission in the presence of the cashier fixes the meter readings, which reflect the amount of revenue. The data are checked against the cash register. The difference in the balance of funds at the beginning and end of the day reflects the daily amount of revenue. Figures in the cash book, on the tape and on the counters should be identical.

The cash is recalculated in a par value way. The received rest is checked with the accounting. Based on the results of the inventory, there may be a shortage of cash in the cash desk. The posting, which in this case is recorded in the balance sheet, looks like this: ДТ94 КТ50-2.

Checking bank accounts

Inventory is mandatory before the submission of annual accounts. Since the organization can open accounts in different banks, it is necessary to study in detail all bank contracts, check the legality and expediency of opening an account before the check.

To summarize the movement of funds in a non-cash form, the accounts use 51 "a bank account in rubles" and 52 "foreign currency accounts". For the purpose of detailing the information, you can use sub-accounts 52-1 "Currency account in the Russian Federation" and 52-2 "Foreign exchange account abroad". The balance of funds is recalculated into rubles at the official rate twice: at the time of the transaction and during the inventory. In this case, there are exchange rate differences. Positive values are credited to financial results for non-operating income. Negative are reflected in the BU by the recording of DT91-2 KT50.

Inventory is carried out by reconciling balances of balances with statement data. In addition, the rotational speed of DT and CT is compared. During the inspection, there may be a surplus and a shortage in the cash desk. Postings:

- ДТ76-2 КТ51 - revealing of the sums mistakenly transferred to the bank account.

- DT51 KT76-2 - receipt of payments.

Here is how the inventory of cash registers in the enterprise is carried out.