Form Inv 15 cash inventory act. Act of inventory of cash and its completion


In order to audit the cash that is stored in the company, an inventory of the cash register is carried out. Form INV-15, a sample of filling and instructions for registration - below on the page.

Form INV-15: free download (word)

The audit can be carried out by both the tax authority and the head of the organization. If the company makes an audit as necessary, for example, when changing the financially responsible person, the cash register inventory act (INV-15) is drawn up in three copies: one for the former and new employees and for the accounting department. If the check is planned, two copies are enough. In this case, you can use the form in any format convenient for you - word or excel. A sample of filling out the act of inventory of the cash register - further.

Form INV-15: download the form in Excel

The manager himself decides when to carry out an inventory of the cash desk. But there are also must-haves:

  • before preparing annual reports,
  • when cashiers change
  • if there were theft, shortages or surpluses.

Form INV-15: sample filling

The cash inventory act (form INV-15) is filled out on both sides - the reverse is needed when discrepancies are identified.

Download the INV-15 filling form in word or excel format. In it, all the required columns are highlighted in color - you can't go wrong.

The procedure for conducting an inventory of cash desks is fixed in the internal documents of the organization. We will analyze how the check is carried out and how to draw up documents.

The procedure for conducting an inventory of the cash register


Further, the financially responsible employee gives a receipt that he has transferred all receipts and expenditure orders to the accounting department, and the cash has been credited. Then this employee must manually enter his position and date in the act of inventory of funds at the cash desk, sign and decipher the signature.

With a financially responsible employee, be sure to conclude an agreement on full liability, otherwise you will not be able to recover the shortage in full.

The next part is filled in by the inventory commission.


Cash register inventory act: download the form and sample

Below we have sorted out frequently asked questions about the procedure for conducting an inventory of the cash register and how to draw up documents.

When is a cash register required?

The Methodological Guidelines of the Ministry of Finance No. 49 list the cases when an inventory of the cash register is required. The test is carried out when:

  • transfer the property of the company for rent, buy it or sell it,
  • prepare an annual report,
  • change financially responsible employees,
  • find theft or damage to valuables,
  • natural disasters, fires and other emergencies occur,
  • liquidate or reorganize the company.

At the same time, in accounting policy organizations may be prescribed other cases when an inventory of the cash register is required. Form INV-15, sample filling -

How often do you take inventory of the cash register?

The frequency is set by the head, it is indicated in the accounting policy of the company.

Who can be included in the cash register inventory commission?

If at least one member of the commission is absent during the check, its results will be invalid.

Is it possible to develop your own form of an act of inventory of cash at the checkout?

Can. Form INV-15 is optional, it can be replaced by a similar document. But it is better to use a ready-made cash register inventory act. You can download the form and the completed sample, in which the required lines are highlighted in color, you can

———— ¦ Code ¦ +———-+ OKUD Form ¦ 0317013 ¦ Limited Liability Company +———-+ "Swallow" ¦ ¦ ————————————————— according to OKPO ¦0926731426¦ organization +———-+ — ¦ ¦ ———————————————————— ¦ ¦ structural subdivision +———-+ Retail trade in non-specialized stores ¦ ¦ frozen foods ¦ 52.11.1 ¦ ——————————————————— ¦ ¦ +———-+ Type of activity ¦ ¦ ——-+———-+ Basis for carrying out an order, -decree,¦number ¦ 32-k ¦ inventory: order- ¦ ¦ ¦ ————————+——+———-+ cross out unnecessary ¦date ¦18.01.2012¦ ——-+ ———-+ Type of operation ¦ ¦ ———— —————————— ¦ Number ¦ Date ¦ ¦ ¦ document¦ drawing up¦ ¦ +———+————+——+ ACT ¦ 1 ¦ 18.01.2012¦ ¦ INVENTORY OF CASH ———-+————+——- CASH AS AT January 18, 2012 ON "—" ———— G. RECEIPT By the beginning of the inventory, all expenditure and income documents for funds were handed over to the accounting department and all funds, various valuables and documents received on my responsibility were credited s, and retired debited. Financially responsible person cashier Shamova S.A. Shamova —————- ————— ———————— position signature decoding signature The act was drawn up by the commission, which established the following: 15 890 00 1) cash ———— rub. —- cop. 00 00 2) marks ———— rub. —- cop. 00 00 3) securities ———— rub. —- cop. 4) ___________ rub. ____ kop. 5) ___________ rub. ____ kop. 15 890 00 Total actual availability for the amount ———— rub. —- cop. in figures Fifteen thousand eight hundred and ninety ——————————————————————— in words 00 ___________________________________________________ RUB. —- cop. 17 300 00 According to the credentials for the amount ——————— rub. —- cop. in figures Seventeen thousand three hundred —————————————————————— in words 00 ___________________________________________________ rub. —- cop. 00 00 Inventory results: surplus ———— rub. —- cop. 1410 00 shortage ———- rub. —- cop. 145 Last numbers of cash orders: incoming N ————-, 65 outgoing N ————— Deputy General Director Shurochkin Z.V. Shurochkin Chairman of the commission ———— ——— ——————— position signature transcript signature chief accountant Vorontsova E.N. Vorontsova Members of the commission: ———— ——— ——————— position signature transcript signature senior cashier Vodyanova M.I. Vodyanova ———— ——— ——————— position signature transcript signature _________ _______ _________ position signature transcript signature I confirm that the funds listed in the act are in my custody. cashier Shamova S.A. Shamova Financially responsible person ——— ——- ————- position signature transcript of signature January 18, 2012 "—" ———— d. ————— 1410 rub. 00 kop. was formed as a result of a counting error ——————————————————————————————————————————————————————————————————— —————————— __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ cashier Shamova S.A. Shamova Financially responsible person ————- ——- ————- position signature transcript of the signature to the chief accountant Decision of the head of the organization ——————————— E.N. Vorontsova to withhold the amount of the identified shortage in the amount of —————————————————————— 1410 rubles. 00 kop. from the salary of cashier S.A.

Important rules for conducting an inventory of the cash register - sample documents and a table with transactions

Shamova for —————————————————————— January 2012 ——————————————————————— __________________________________________________________________ __________________________________________________________________ General Director Orlov P.R. Orlov ——————— ————— —————————— position signature transcript signature January 18, 2012 "—" ———— —-

Comments:

Act of inventory of cash INV-15.

The unified form No. INV-15 was approved by the Decree of the State Statistics Committee of Russia No. 88 of August 18, 1998

Act of inventory of cash(form No. INV-15) - is used to reflect the results of an inventory of the actual availability of funds, various valuables and documents (cash, stamps, checks (checkbooks) and others) located at the cash desk of the organization.

Download a sample form form INV-15 in Word and Excel format:
                           

An inventory of cash, various valuables and documents is carried out by a commission appointed by an order (decision, resolution, order) of the head of the organization.

Act of inventory of cash. Unified form N INV-15 (sample filling)

The commission checks the accuracy of accounting data and the actual availability of funds, various valuables and documents in the cash register, by means of a complete recalculation. The results of the inventory are drawn up in an act in two copies and signed by all members of the commission and persons responsible for the safety of valuables, and brought to the attention of the head of the organization. One copy of the act is transferred to the accounting department of the organization, the second remains with the financially responsible person.

When changing financially responsible persons, the act is drawn up in triplicate. One copy is transferred to the financially responsible person who handed over the values, the second - to the financially responsible person who accepted the values, and the third - to the accounting department.

During the inventory, operations for the receipt and issuance of funds, various valuables and documents are not performed.

It is not allowed to carry out an inventory with an incomplete composition of the inventory commission. No erasures and blots in the inventories are allowed. Corrections are negotiated and signed by the members of the commission and the financially responsible person.

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The inventory (audit) of the cash desk is carried out by a commission appointed by order of the head of the organization. The order for the audit of the cash desk is drawn up according to the unified form No. INV-22. Based on the results of the inventory, an act of a unified form No. INV-15 is drawn up. During the inventory of securities and strict reporting forms, an inventory list of the unified form No. INV-16 is filled out. The unified forms that formalize the conduct and results of the inventory are approved by the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88.

Distinguish inventory planned, sudden and inventory, conducted in accordance with the requirements of the law.

The procedure and terms for conducting planned and unannounced inventories are established by the organization, individual entrepreneur independently (clause 1.11 of the Regulation on the procedure for conducting cash transactions, approved by

INV-15: cash inventory act

Bank of Russia 12.10.2011 No. 373-P).

The head of the organization (individual entrepreneur) approves the schedule for scheduled inventories. This schedule is drawn up, as a rule, by the chief accountant. Scheduled audits of the cash desk are usually carried out at the beginning of the first working day of each month. On this day, cash balances are also withdrawn from the operating cash desks of the organization.

Unannounced checks of the cash desk are also included in the schedule of checks, indicating only the quarter in which such checks are planned to be carried out. The specific date is determined on the day of the surprise inspection.

In accordance with the requirements of the legislation, inventories are carried out (paragraph 2 of article 12 of the law of November 21, 1996 No. 129-FZ):

1) annual (as of the end of the last working day of the calendar year);

2) when changing the cashier;

3) upon detection of a shortage or surplus;

4) in case of reorganization or liquidation of the organization;

5) in case emergencies caused by extreme conditions resulting in loss or damage to property.

An audit of the cash desk and verification of compliance with cash discipline is carried out during documentary audits and audits initiated by the founders of organizations or higher organizations (if any), as well as during documentary audits by auditors (audit firms) in accordance with the concluded agreements. At the same time, special attention should be paid to the issue of ensuring the safety of money and valuables.

The audit of the cash desk is carried out with a full sheet-by-sheet recalculation of cash and a check of other valuables in the cash desk. The balance of cash on hand is checked against the book balance, that is, with the accounting data for the cash book.

In the conditions of automated maintenance of the cash book, the operation of software tools for processing cash documents is checked.

If the audit detects a shortage or excess of valuables at the cash desk, the act indicates their amount and the circumstances of the occurrence.

If there are monetary documents at the cash desk, they must be recounted and rewritten by type. Monetary documents include postage stamps, state duty stamps, promissory notes, paid air tickets, vouchers to sanatoriums and rest homes, travel tickets, etc.

An inventory of documentary securities is carried out by their types (shares, including registered, bearer, preferred, ordinary; bonds, promissory notes, bills of exchange, etc.).

Before the start of the inventory of funds, the cashier hands over to the chairman of the commission the last credit and debit orders that are not included in the cashier's report at the time of the inventory.

Then financially responsible persons give receipts that:

- by the beginning of the inventory, all expenditure and receipt documents for the property have been submitted to the accounting department or transferred to the commission;

- all valuables received on their responsibility are capitalized;

- all retired valuables are written off as expenses.

These receipts are provided for by unified forms of inventory records and acts.

An inventory of strict reporting forms is carried out according to their types (receipt books, coupons for fuel and lubricants, forms of shipping documents, etc.), storage locations and financially responsible persons.

An inventory of funds in transit is carried out by reconciling the amounts on balance sheet account 57 with the data of receipts of a bank institution, post office, copies of accompanying statements for the delivery of proceeds to bank collectors, slip registers, etc.

An inventory of funds held in banks on settlement, currency and special accounts is carried out by reconciling the balances of the amounts on balance accounts 51, 52 and 55 with the data of bank statements.

Before starting a regular or extraordinary inventory, responsible persons should draw up a document in the INV-22 form. It will be stored in the accounting department of the legal entity indicated at the bottom of the form. For example, if the inventory is requested by the main office, then all reporting on it should come there. After acceptance, the document should be kept for 5 years. Sample and blank form of form INV-22 FILESDownload a blank form in form INV-22 .xlsDownload a sample of filling out an inventory order in form INV-22 .xls assigned to one of the departments, for example, archive, personnel department, warehouse, etc. Remember that without the completed INV-22, the inventory cannot begin.

How to write an inventory order

InfoWhen the procedure is required Inventory of funds at the cash desk is carried out:

  • before compiling the annual financial statements(clause 27 of the Accounting Regulations, order of the Ministry of Finance dated 07/29/1998 No. 34n);
  • before changing the MOT (clause 1.5 of the Guidelines);
  • if theft is detected (clause 1.5 of the Guidelines);
  • if there were emergencies such as fire, accident, etc.

    How to take inventory of the cash register in 2018

    clause (clause 1.5 of the Guidelines);

  • if the organization is being liquidated (reorganized) (clause 1.5 of the Guidelines).

In other cases, the inventory of the cash desk (2017) is carried out within the time frame set by the head of his order. The procedure and terms for conducting an inventory of the cash register in 5 steps Step 1.

Inventory order - sample filling

Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, in particular:

  • before preparing the annual report;
  • when appointing new financially responsible persons, including in connection with the transfer of property to third parties;
  • after thefts or emergencies of a natural or man-made nature (fires, floods, explosions, etc.).

Usually, the order to start the audit is issued by the head of the organization on a scheduled or unscheduled basis. The chief accountant or another employee of the accounting department is usually responsible for such an event.

Inventory order: sample

The results of the inspection of goods and materials and one more order At the end of the procedure for counting and comparing the results, the members of the commission must properly draw up the results of the inspection. All identified discrepancies must be recorded in the statement of results (form No. INV-26) from the resolution of the State Statistics Committee dated March 27, 2000 No. 26.

Attention

And after discussing the results and issuing a verdict by the inventory commission, which is recorded in a special protocol, the manager must issue another order, this time about the results of the verification activities and the results that have been achieved. The reaction of the head of the company to the proposals of the members of the commission and instructions on the necessary actions should be given.

This may be: an additional check, sanctions for the perpetrators, the introduction of additional security measures.

Order on conducting an inventory of the cash register

Main page → Forms → Accounting → Order on conducting an inventory of the cash desk Subject of the document: Accounting File text version: 1.6 kb Save the document: Download the document » Sample document: Limited Liability Company » » ¦ "" 2010 ¦ N ¦ + ORDER On conducting an inventory of the cash register Based on the memorandum of the chief accountant dated " " 2010, guided by the Charter of LLC " ", I order: In order to establish the reasons for reducing the amount of cash in the cash register, eliminate these reasons and prevent them in the future, carry out during the period » » 2010 to » » 2010, the inventory of the cash register LLC » «, the responsibility for the execution of this order shall be assigned to the chief accountant of the LLC » «,. General Director of OOO "": .

Unified form Inv-22. inventory order

Here you should clarify the type of inspection and its goals, as well as list the members of the inventory commission participating in the event and its chairman. Their names and patronymics can be abbreviated. Step 4. We indicate which material values ​​​​and in which departments and separate divisions of the company should be checked.

Step 5. Specify the exact timing of the audit with the date of its start and end. Step 6. We report the reasons for the need to inventory the values.

Step 7. We indicate the deadlines for submitting the results of the audit to the accounting department. Step 8. We certify the document with the head. Step 9. Assign a number and register in a special journal. Step 10. We introduce it to all interested parties, including employees of departments and divisions where the audit will take place.

Order on conducting an inventory in the form of inv-22

April 2018 Crimea. SEZ. Property tax The Republic of Crimea and the federal city of Sevastopol are located in a free economic zone (FEZ), where, in accordance with Law No. 377-FZ, a preferential taxation procedure is in place. In this article, we will consider the procedure for applying property tax benefits.

On the application of reduced land tax rates Let's say right away that we were prompted to turn to this topic by the Letter of the Federal Tax Service of Russia dated January 26, 2018 No. BS-4-21 / [email protected] In this letter, the Federal Tax Service sent lower tax authorities copies of court decisions in case No. A41-90821 / 2016 (including Ruling of the Supreme Court of the Russian Federation dated January 15, 2018 No. entrepreneurial activity and, accordingly, about the groundlessness of applying a preferential tax rate.

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DOWNLOAD THE FORM OF THE ORDER ON AN INVENTORY (UNIFIED FORM No. INV-22) A sample form of an order for an inventory can be downloaded from the link: Download a sample of an order for an inventory in MS Excel This sample of an order for an inventory is automatically filled in by the BukhSoft program! More about accounting automation programs Instructions for filling out the inventory order form (Unified form No. INV-22) Extract from the resolution of the State Statistics Committee of the Russian Federation of August 18, 1998
She looks like this. Form form No. INV-22 Download If for some reason it does not fit, you can develop your own form. The main thing is that it should be fixed in the accounting policy of the company.

An arbitrary sample order for an inventory of material assets 2018 may look something like this: In any case, the document must contain the required details and information:

  • company name;
  • date of compilation and number of the document;
  • the purpose of the audit and what it will concern: goods, fixed assets, tangible assets, receivables, all property of the company;
  • divisions and departments of the company in which the audit will be carried out: warehouse, store, accounting or the entire company as a whole;
  • the period and duration of the event - from which to which date it takes place, when to provide the results of verification actions;
  • composition of the commission and full name

Inventory (from the Latin inventarium - household items) is a periodic re-account of cash property, goods in order to check their availability and safety, as well as to establish their compliance with the records of material assets. During the inventory, the actual presence of the relevant objects is revealed, which is compared with the data of accounting registers. The need for an inventory is established by Russian legislation on accounting. In particular, Article 11 speaks about this. federal law“On Accounting” No. 402-FZ dated December 6, 2011 INVENTORY SERVICES Important! An inventory is carried out in relation to assets and liabilities at the initiative of the taxpayer himself or in compliance with the requirements of the law - a mandatory inventory.

When conducting an inventory of cash at the checkout, it is worth adhering to the norms of the legislation of the Russian Federation. The law provides for the mandatory completion of the act, i.e., the INV-15 form (Resolution of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88, as amended and supplemented, relevant in 2017).

Everything is in order

An unscheduled audit can begin at any time. Therefore, it is necessary to start with full preparation for it. Knowingly take care of the availability of clean forms of form INV-15.

To fix one result of an unscheduled audit of funds, you will need 3 forms. In the case of a planned inventory - 2 forms.

Step by step

  1. Execution of the order of the head to convene a special commission. By the way, this may be the decision of the founder (minutes of the meeting of owners). All members of the commission are obliged to familiarize themselves with the issued order under the signature.
  2. The person responsible for the amount of cash at the cash desk draws up a receipt that the forms of strict accountability have been transferred to the financial service of the company for safekeeping. And also the receipt indicates the statement that the amount of cash on hand corresponds to supporting financial documents (cheques, receipts, reports, acts, etc.).
  3. Directly the very fact of the inventory. The commission compares documents related to the conduct of cash transactions and actual cash. This is done by careful calculation.
  4. Registration of the form INV-15. Be sure to put the signatures of the commission members and persons responsible for the safety of cash.
  5. The results of the inventory are announced to the head.
  6. Distribution of copies of completed forms: 1 - to the accounting service, 1 - to the person financially responsible for the safety of money.

How is the audit of cash and cash transactions carried out:

Filling in the INV-15 form when changing persons responsible for the funds is carried out in 3 copies. Each of the participating parties gets one copy. In this case, three parties are involved in the inventory:

  • Commission. After the act of inventory is transferred to the accounting service.
  • The person who gives the authority.
  • The person accepting the authority.

During the inventory of finances, work with clients is suspended.

Attention!

During the inventory, operations for receiving and issuing money, various valuables and documents are not performed.

It is not allowed to carry out an inventory with an incomplete composition of the inventory commission.

No erasures and blots in the inventories are allowed. Corrections are negotiated and signed by the members of the commission and the financially responsible person.

Cash Inventory Act: Form INV-15

How to fill out: rules + sample

In the INV-15 form, three blocks are distinguished when filling out. The first is information about the organization, the second is an inventory of data during the inventory, the third is filling out an explanatory note.

Download form INV-15 .doc

Information about the organization is indicated according to the data in the constituent documents. The order, which is issued by the head, has its own details. They must be indicated when filling out the form. It is advisable to attach a copy of the order to the completed INV-15 form. The date and number of the inventory act must be current.

How to conduct an inventory of fixed assets:

The second block of the act INV-15 contains information about the results of the reconciliation. Specifies the amount of cash counted. If necessary, the financial documents in the cash register are listed. Carefully read the instructions for filling in the lines: the amounts are indicated both in numerical value and in words. After reconciliation of money, the amounts of the actual availability of money and according to accounting data are entered in the corresponding lines.

All signatures of inventory participants must be put in the appropriate lines.

The third block: filling in the reverse side of the form. This will be required if a discrepancy between the amounts of cash on hand and the accounting data is recorded.

Surplus and shortage: how to issue

Information about cash on hand and according to data accounting ideally should match. If this does not happen, the person responsible for cash fills out the reverse side of the INV-15 form. This is, in fact, an explanatory note. The guilty person explains in writing why there was a shortage of money or a surplus of money.

Based on the information received, the head of the organization takes measures that are also reflected in the INV-15 reconciliation act. The tax authorities have the right to request for verification the inventory acts stored in the organization. If the cash check was carried out at the initiative of the tax service, then its representatives are also required to note in the act the penalties for the guilty person. All this is certified by the signature of the head and persons related to the preparation of the act.

Cash reconciliation by management should be performed when a mismatch is suspected. Preventive measures will reduce the risk of possible fines from regulatory authorities.

Companies that work with cash must complete a special act. This act is unified form INV-15. You can learn about the frequency with which it needs to be drawn up, and how to fill it out correctly, from the following article.

Appointment of the inventory of the cash desk and the corresponding act

Timely inventory of the cash desk allows you to:

  • timely eliminate violations of cash discipline;
  • stop the misuse of cash;
  • avoid potential fines for violations.

The cash inventory act INV-15 is used to reflect the results of the inventory on the actual availability of money, tangible assets, as well as cash papers (stamps, checks and other documents) at the company's cash desk.

How many INV-15 acts do you need to draw up per year?

The answer to the question of how often it is necessary to form an act in the form of INV-15 depends on how often control is carried out. The frequency of cash audits is set by the manager of the company. Inspections may be routine or unannounced.

The legislation also established situations when conducting an inventory of the cash desk, and, consequently, the formation of an act of inventory of funds is mandatory:

  • if a shortage or excess of cash is found in the cash register;
  • when changing the cashier;
  • before the start of the annual reporting.

Instructions for issuing an act

The form of the act of inventory of cash at the cash desk consists of two pages.

The rules for filling it out are as follows:

  • In the upper right corner, the name of the company, the order number and the date of the order to conduct an inspection at the cash desk are written, and the date when the inventory will be carried out is also written.
  • In the "Receipt" subsection, the cashier carrying the mat. responsibility, must put down his copy. With this signature, he confirms that all documents on the cash desk have been transferred to the accounting department, and all cash is in the cash register.

Members of the inventory commission count all the money and papers in the cash register.

  • The calculated amounts are entered on the first page of the act in the INV-15 form.
  • Below is the total amount of money that is in the cash register at the time of the inventory (both in words and in numbers). Also, relevant information is recorded according to accounting data.
  • If a shortage or surplus was found during the inventory, this is displayed on the first page of the INV-15 form.
  • Be sure to indicate the numbers of the last generated securities by income and expense.

The completed first sheet must be signed by the cashier and all members of the commission.

  • The second page must be completed only when a shortage or surplus has been identified. The cashier must write on it his explanation of where the extra money came from at the cash desk, or why, on the contrary, there is not enough of it.

Based on the cashier's explanation, the manager of the company decides what to do with the excess or missing amount of money.

A sample of filling out an act of inventory of cash is given below.

This document must be drawn up in two copies: one for the accounting department, and the second for the person carrying the mat. responsibility, that is, for the cashier. If the reason for checking the cash desk is the change of the cashier, you also need to fill out an additional form. a copy for the new cashier who accepts the cashier.

Form and sample of filling out the act

The form of the act of inventory of cash at the box office (INV-15).

A sample of filling out an act of inventory of cash at the checkout.



In accordance with the laws Russian Federation economic entities of all forms of ownership are required to exercise internal control over financial activities (Article 19 of the Federal Law No. 402-FZ). Primary accounting materials and strict reporting documents are required to be filled in according to a single approved form. Acts of internal audit do not apply to such materials, therefore, almost all accountants have a question in what form to draw up an act of inventory of cash. Here is a sample of this document and consider the procedure for filling it out.

Grounds for inventory

The form of the act (INV-15) was recommended by the Decree of the State Statistics Committee of the Russian Federation No. 88 of August 18, 1998, as mandatory and was called the "Cash Inventory Act". Changes were made to the document on March 27, 2000. And from 01/01/2013, the INV-15 form was transferred to the recommended category (inf. Ministry of Finance of the Russian Federation N PZ-10/2012).

The need to conduct an inventory of cash at the cash desk of an enterprise may arise in a number of cases.

  • Replacement of the cashier in case of his dismissal.
  • Replacing the cashier for the period of his vacation or temporary absence for another reason.
  • There was information about the existing violations of financial discipline on the part of the cashier.
  • On the eve of the state audit.

The necessity, expediency and frequency of this type of audit work is determined by the head of the enterprise, institution or organization. Checking the cash desk is carried out by a commission specially appointed for this purpose.

Peculiarities of cash audit

The position of cashier is usually taken by employees who are trusted by the company's management. Persons not approved:

  • with an outstanding conviction;
  • registered in a psycho-neurological dispensary;
  • alcohol abusers or drug users.

When appointing a commission to check the balance of cash at the cash desk, the family relations of the cashier and members of the commission and personal relationships are taken into account. The committee usually consists of:

  • one of the leaders of the company;
  • accounting officer;
  • cashier handing over cash desk;
  • cashier accepting money.

It is possible to appoint a representative of an independent audit firm to the commission.

The work of the commission is regulated by the order for the company and job descriptions members of the commission.

When conducting audit work on the balance of cash in trade organizations using cash registers, a special procedure has been established, which is not considered within the framework of this article.

Sample order to replace a cashier

The document is drawn up on the letterhead of the organization in free form. It is mandatory to indicate:

  • personal data and position of the substitute;
  • the expected period of performance of the duties of a cashier;
  • the amount (percentage) of additional payment for combining positions or its absence.

The form of the order on approval of the composition of the audit commission

To conduct an audit of compliance with cash discipline or an audit of the balance of cash, as indicated above, a commission is appointed. An example of an order on its composition is given below.

The procedure for filling out the INV-15 act

The cashier is notified about the act of inventorying cash at the cash desk of the company a few days before the audit. This allows you to prepare Required documents and simplifies the work of the committee members. The cashier draws up the last report, which serves as the basis for the check. Notification can be carried out both orally and in the form of familiarization with the order.

Please note that if a sudden audit of the balance of funds is carried out, only the employee who prepares the corresponding order should be aware of this.

The timing of the audit of cash depends on the scale of the enterprise and the volume of cash turnover. It usually takes one to three hours to check money at the cash register. Each company has a maximum allowable amount of cash.. This amount may be exceeded on the days of the issuance of wages and in case of force majeure. On such days, the audit, as a rule, is not carried out. However, checking compliance with the limit is one of the tasks of the audit.

Although the INV-15 form is optional, it is recommended that companies fill it out in case of a cash register audit. State audits require such acts infrequently, but it may be necessary to provide them. For example, when conducting a pre-investigation check as part of a decision to initiate a criminal case. You can use an arbitrary form (information of the Ministry of Finance of Russia N PZ-10/2012), but not all regulatory authorities know about it.

All members of the commission must be present during the inventory.. The check is carried out according to the scheme below.

Counting cash. The form of recalculation may be different. Both automatic and manual. Banknotes of different denominations are counted separately. In small businesses and with a small amount, the calculation of all money can be drawn up in one line.

At the second stage check of cash documents is carried out. The main document is the cash book. Based on the early reports of the cashier. Checked:

  • incoming orders. Their presence and compliance with the registration in the book are compared;
  • the same is done with the verification of outgoing orders and the book of their registration;
  • payrolls and their registration;
  • journal of deposited amounts.

During the check, the dates indicated in the primary documents are compared with the dates of their registration in the journals, and an arithmetic calculation of the cash balance and its comparison with the actual balance is made.

The form of filling primary cash documents is controlled. There should be no corrections and erasures, the signatures of responsible employees must match the original samples. At the same time, compliance with cash limits, the correctness of the correspondence of accounts, and the timeliness of depositing unpaid money are checked.

How to fill out an act on the results of a cash check

All test results are recorded in a pre-printed INV-15 form. The debit on account 50 "Cashier" must match the real balance of cash. If a discrepancy is found in the overall balance, reconciliation is carried out according to cash orders and cashier's reports.

The final results of the audit are entered in the appropriate sections on the second sheet of the INV-15 form. Below is an example of an act of inventory of cash form INV-15.

Forms of strict reporting, stamps and securities are checked individually, and the results are entered in a form corresponding to the INV-16 form. Form INV-16 can be viewed and downloaded from this link.

Upon completion of the inspection (audit), the act must be signed by all members of the commission and handed over to the head for review. The head makes a decision on the verification act and certifies the act with his signature.

Surplus or shortage posting

If an excess is found, it is necessary to understand the reason for its formation. If a counting error is detected, the accountant makes appropriate adjustments to otherwise- posts the amount as unrecorded funds, debit 50-1, and credit 91-1 other income (identified inventories). Forms of strict reporting are carried out according to debit 006. Appropriate entries are made in the cash books.

Drawing up an INV-15 act implies an explanation from the cashier regarding the identification of excess or shortage of cash at the checkout. If the fault of the cashier is established, then measures of disciplinary liability and provisions on full liability in terms of compensation for losses may be applied to him. Compensation for losses is carried out on the debit of account 73 “Settlements with personnel for other operations” - “Calculations for compensation for material damage”

The cashier has the right not to sign the explanation. This fact is recorded on the second sheet of the act INV-15 by the signatures of other members of the commission. Materials regarding the cashier who made a major shortage may be transferred to the investigating authorities. Posting on the results of the inventory is reflected in the reporting of the month in which it was carried out.

The purpose of the inventory checks of the cash desk of the enterprise is to control the movement of cash. The fundamental importance of audits is also to protect employees from liability for violations of their predecessors, to train a reserve for filling positions and to increase the responsibility of cashiers. To reflect the results of the inventory, you must fill out the INV-15 form and certify it with the signatures of all members of the audit commission.



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