What is pbu. Accounting Regulations (PBU)

At an enterprise, a cash register is used to receive, store and spend cash. The procedure for conducting cash transactions is regulated by instructions Central Bank Russia.

The amount of cash at the enterprise's cash desk is limited by a limit that is established when opening a current account by the bank in agreement with the enterprise. In excess of the established limit, money can be stored only on days of payment of salaries, pensions, scholarships, benefits for three working days, including the day the money is received from the bank.

The cash desk accepts cash using cash receipt orders, in exchange for which a receipt is issued. Cash issuance is carried out according to cash receipts orders or other documents (applications for the issuance of money, pay slips).

Documents for receiving and issuing money are issued in the accounting department of the enterprise and signed by the chief accountant; documents for issuing are also signed by the head of the company.

When paying money according to payroll statements, a separate cash order is not issued for each recipient - one is drawn up for the total amount on the statement upon expiration of the issuance period. Individuals receive money using cash receipts at the enterprise's cash desk upon presentation of an identification document.

The cashier, having issued or received money, is obliged to sign an outgoing or incoming cash order, and cancel the documents attached to them with stamps or the inscription “received” or “paid” indicating the date of the transaction.

All primary documents on income and expenses (receipt and expense cash orders, invoices, etc.) are registered in the accounting department in a special register before being transferred to the cash desk, and the document is assigned a serial number. A cash book is maintained at the cash register. A company can have only one cash book. The pages in the book are laced and sealed with the company's round wax seal. On the last page of the book, the inscription “In this book, everything is numbered ... pages” is written and the head of the enterprise and the chief accountant put their signatures. Entries in the cash book are kept as carbon copies in two copies, and the second copies, which serve as the cashier’s report, must be tear-off. Erasures and unspecified corrections are prohibited. The sheets of the cash book have a strictly established form.

Cash transactions are carried out in the following order:

– primary documents on receipts and expenses are drawn up;

– primary documents are registered in the registration journal;

– entries are made in the cash book;

– daily, at the end, the cash book is summed up, the cashier’s report (2nd copy of the cash book) with receipts and expenditure documents is submitted to the accounting department of the cashier’s report against a receipt in the cash book (1st copy).

Cash transactions are recorded on active account 50 “Cash”. The account balance indicates the availability of the amount of free money in the company's cash desk at the beginning of the month, debit turnover - the amounts received in cash at the cash desk, credit turnover - amounts issued in cash.

The cash desk can store not only cash, but also strict reporting forms and securities - paid vouchers, travel tickets, bill stamps, postage stamps, state duty stamps, etc., recorded in active account 56 “Cash Documents”.

At least once a month, an audit (inventory) of the availability of Money at the register. The audit of the cash register is carried out suddenly by a commission; the commission is appointed by order of the head of the enterprise. Cash, monetary documents, securities and strict reporting forms are checked.

The cashier bears full financial responsibility for the safety of all funds in the cash register, which he gives a written commitment upon hiring.

As a result of the inventory, excess cash may be discovered or a shortage may be identified. Surpluses are received and included in the income of the enterprise:

Dt sch. 50 "Cashier",

K-t sch. 80 "Profits and losses."

The shortage is documented by several postings.

The fact of a shortage of cash at the cash desk is reflected:

Dt sch. 84 “Shortages and losses from damage to valuables”,

Greetings! Today we will continue to study the area of ​​cash accounting. Its next representative (along with the current account) is the accounting of money in the company's cash desk. Perhaps this is also the easiest area to work on.

Accounting for cash at the cash desk - a minimum of theory

The cash register account is an account with code 50. This account records information about money in the company's cash register. This money is called cash, in common parlance - NAL. The entire accounting section of the cash desk can be described in literally a few key terms:

• Cash limit at the cash desk
• Restriction on the maximum amount of settlements with counterparties at the cash desk
• Two main primary cash register documents
• Special report on the cash register.
• A special document intended for issuing wages.

Cash limit

The cash register can store an amount of money every day that does not exceed a certain limit. The limit or limitation of the amount is determined by the bank, in agreement with the head of the enterprise. The limit amount is the amount of money needed by the company to pay for small business expenses, issuing travel allowances, paying wages, etc. The amount of the limits can be revised due to the growing needs of the company.

Organizations, not individual entrepreneurs, must deposit excess cash into a bank account. To do this, if the amounts are large, enterprises use collection services, which come and collect the excess at the end of the day. At the end of the month, the collection company issues our company the amounts for the services provided.

The only case when it is allowed to have amounts in excess of the limit in the cash register is on paydays. And then, there is a limit on the number of days - from 3 to 5. The amount of unpaid wages is marked in the accounting as deposited and the money is handed over to the bank.

Limitation of cash payments

First, let's remember who the counterparties are - these are the market participants with whom our company interacts. Participants can be organizations, individual entrepreneurs and individuals. They all interact with each other and make mutual payments in cash, i.e. through the cash register.

When interaction occurs between organizations and individuals- there are no restrictions.

Between an organization and other organizations, between an organization and an individual entrepreneur, there is a limit of 100,000 rubles. within the framework of one contract. Those. You can only pay or receive money in an amount not exceeding 100,000 rubles. under one contract. If the contract amount is larger, then the remaining payments will have to be made through a current account. Or draw up several contracts that differ from each other. Coming up with new, slightly different agreements is done so that regulatory authorities do not consider them made specifically to circumvent the 100,000 ruble limit.

Primary documents for accounting cash at the cash desk

The essence of the cash desk section is mutual settlements with counterparties, employees, as well as the issuance of money to accountable persons to pay for the needs of the enterprise itself. The most basic primary documents in cash accounting are:

• Receipt cash order (PKO)
• Expenditure cash order (RKO)
• Payroll or Payroll

Purpose of PKO and RKO- register the receipt or issuance of money at the cash register. These documents must not have any corrections or blots. If something needs to be corrected, a new document is issued.

In the work of a cashier, in addition to creating PKO and RKO at the cash desk, there is one more action performed at the end of the day. This action will create and print a special report called “Cash Book”.

Cash Book Report- This special type a register that collects all movements at the cash register during the day: all PKOs and RKOs. The cash book shows the balance in the cash register at the beginning of the day, all receipts at the expense of the cash register, expenses at the expense of the cash register and the balance at the end of the day.

Document “Payment or Payroll”- This document is more for the payroll clerk. For the cash register (i.e. for the cashier), a printed form of this document is used to issue cash for wages. In the printed form “settlement and payroll”, the employee signs for the money received. At the end of the day, the cashier summarizes all amounts paid and makes one general cash settlement for the total amount. The cashier pins the printed cash register form to the printed form “Payment or Payroll”

Examples of primary documents for cash management

Interaction of cash accounting with other accounts

As soon as the word mutual settlements at the cash register appears, the phrases “suppliers”, “customers”, “employees” should immediately pop up. Add here a section of accountable persons and a current account. That's all. These are the most used accounting areas in companies that work with the cash register.

Now let's do a little practical task. Write down the accounting accounts with which, in your opinion, the cash account is involved (50)

What it looks like in the chart of accounts

Now is the time to look at the chart of accounts and see what an accounting account looks like in the 1C Accounting program. Let's try to talk about the account and "predict" what we expect to see when we start working with it. OK?

The characteristics of the 50 count tell us that the count:

"Analytical", since there are subaccounts and subaccounts “Cash Flows”. Thus, all information about the company’s cash is already detailed.

"Active"- we see the letter “A”

Remember, the account is “Active”, which means the information from it in the Balance Sheet will go to the Asset table. The receipt of all money will be displayed in the Debit of the account, and the expenditure will go to the Credit of the account. The account balance can only be in Debit or 0.

Subconto “Cash flow”, why is it interesting to us? The fact is that this subconto divides the cash register information into more detailed ones, showing us How cash flows. (by the way, remember, account 51 has the same subconto) Look at the real cash register report in “SALT for account 50”

Additionally

An accountant working at the cash desk bears full financial responsibility for the money entrusted to him: its accounting, control and balance.

The “cash book” report has its own sequential numbering and is compiled only on those days when there were at least some movements in the cash register. On those days when there was not a single PKO or RKO, the “Cash Book” report is not compiled.

Issuing wages when the recipient is not the employee himself, but someone on his behalf, then the cashier requires a power of attorney.

Also, a power of attorney is required from the supplier’s representative if he came to the cash desk of our company to receive money for something that we bought from him.

The Central Bank established new rules for conducting cash transactions. Their implementation has become mandatory for everyone involved in commercial activities.

Concept of cash transaction

Cash transactions include

• reception
• issuance
• storage
• cash recalculation,

• filling
• conducting
• reception
• issuance of documents that accompany monetary transactions.

Any movement or movement of funds must be reflected when conducting a cash transaction. There is a certain order that must be strictly followed.

Theoretically, only those who do not handle cash can be relieved of the duties of maintaining a cash register and conducting cash transactions. Accordingly, they can only accept money and make payments by bank transfer. In reality, this option is an exception to the rule.

In this case, during the audit, the tax inspector is informed in free form that only non-cash payments are carried out. The application must be documented.

Financial statements of a small enterprise under a magnifying glass: why, when and how.

If there are employees on staff, then maternity leave is relevant for you.

New order from June 1, 2014

On June 1, 2014, instead of the expired Regulation of the Central Bank (CB) of the Russian Federation dated October 12, 2011 No. 373-P, Central Bank Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions” came into force legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.” The document has passed state registration with the Ministry of Justice of the Russian Federation.

Now, according to the new procedure, for individual entrepreneurs (IP) and small businesses (small enterprises - SE), the limit on the amount of cash in the cash register has been lifted. The limit rule remains only for organizations that are not small businesses.

There, the formulas by which the cash limit is calculated remain the same: either based on actual cash expenses, or based on the volume of revenue. But the relaxation was still made. Now such enterprises can choose the formula for calculating the cash limit that is more favorable to them.

In particular, the strict rule for enterprises that do not have cash revenue to set a cash limit only on actual cash expenses has been canceled. That is, now such enterprises can change the limit to their advantage. Moreover, the tax inspectorate is deprived of the right to recalculate the newly established limit and can only control whether it is observed or not.

However, in order to avoid conflicts with tax authorities, it is better for the owners (or executive directors) of such enterprises to play it safe - to issue an order with reference to the Central Bank Directive No. 3210-U stating that from June 1, 2014, a new procedure for setting the limit has been established.

Innovations for individual entrepreneurs and small businesses

They are as follows:

— an individual entrepreneur is no longer required to maintain both the cash book itself and, accordingly, cash receipts and cash orders (the rule for maintaining cash documents applies only to those individual entrepreneurs who operate under special tax regimes specified in tax legislation);

- another relaxation applies to both individual entrepreneurs and small enterprises: they were removed from the obligation to draw up a register of deposited amounts (before the entry into force of Central Bank Directive No. 3210-U, an individual entrepreneur or a cashier of an individual entrepreneur was obliged to enter into the register on the last day of cash disbursement the funds not received by for any reason by employees of the amount of “cash”). According to the new procedure, on the last day of issuing money, an individual entrepreneur or an MP cashier must only write down “deposited” in the statement (opposite the employee’s last name) and seal the entry. Then the individual entrepreneur displays in the statement the amount of “cash” issued in fact and the amount to be deposited, and signs the statement. In a small enterprise, the procedure is the same, only the cashier performs them, after which he passes the statement to the chief accountant or another authorized person for signature;

- the new procedure contains another relaxation for individual entrepreneurs operating under special tax regimes and small enterprises - an individual entrepreneur or cashier may not keep a cash book on days when there were no cash payments;

— according to the Directive of the Central Bank No. 3210-U, MP cashiers can make changes to cash documents (but not to cash receipts and debit orders!). For example, in a cash book you can cross out an incorrect entry, enter the correct one next to it and seal the correction with the cashier’s signature (but be sure to decipher the essence of the corrections - why, in connection with what).

Types of cash transactions

The cash register carries out incoming and outgoing cash transactions.

1. Receipt cash transactions are the receipt of money to the cash desk from any sources.
2. Expense cash transactions define the action associated with the withdrawal of cash from the cash register.

Expense cash transactions include:

• payment of advances and salaries to employees
• issuance of travel and hospitality expenses
• issuance of cash for business needs
• transferring money to the bank
• social payments

Who can conduct cash transactions

Cash transactions have the right to be conducted by a cashier or another person who is vested with these powers by the head of the organization. In both cases, it is necessary to issue an appropriate order.

Most likely, in a small business, based on workload standards, one cashier will be enough. But if there are several of them, then the position of senior cashier is introduced according to the staffing table.

If we consider a situation where there are no employees, then cash transactions are carried out by an individual entrepreneur.

Regulations on conducting cash transactions

The procedure for conducting cash transactions is determined by the Regulations of the Central Bank of the Russian Federation. According to this provision on cash transactions, individual entrepreneurs and small businesses are required to comply with a certain procedure for recording cash transactions. Previously, the document did not apply to this category of entrepreneurs.

To regulate the order of money circulation, everyone who uses cash must adhere to cash discipline.

Documentation of cash transactions

1. To confirm the movement of funds, a receipt (PKO) and an expense (RKO) cash order are used. They relate to primary documents for cash transactions and have a generally accepted approved form.

Receipt order
It indicates the source of funds.

According to the rules, an order form and a receipt for this order must be filled out. But in practice, there are cases when they are limited to filling out only the receipt. The filling rules do not allow this option. First, the order form must be filled out, and then a receipt must be issued.

When additional documents are attached, they must be indicated in the order. Such documents can serve as an act of work performed or services rendered.

The cash receipt order is signed by an accountant or other authorized person. But these powers must be confirmed by a power of attorney.

Money must arrive at the cash desk on the day the receipt order is drawn up. IN otherwise, it is invalid. Timely preparation of an order is one of the points of compliance with cash discipline.

An expense cash order is used to issue cash from the cash register.
It is filled out immediately before funds are issued. The amount is entered by hand by the recipient himself.

2. All information is entered into the cash book.

It must be filled out regularly and in a timely manner. This is a mandatory document. It doesn't matter whether a cash register is used or not.

Careful maintenance of a cash book is, first of all, cash discipline, which must be strictly observed.

Basic requirements for its design:

• All details must be indicated on the first sheet
• The cash book is intended for maintaining only one calendar year and no more
• All pages must be numbered and then stitched. Their total number is indicated on the last page

The cash book is filled out on the basis of cash orders: incoming and outgoing.

3. If there are employees, then cash payments are formalized by payroll or payroll.

Accounting for cash transactions

Accounting for cash transactions involves monitoring the movement of cash.

To carry out cash-related transactions, account 50 “Cash” is used in the accounting chart of accounts.

Receipts of funds are accounted for as a debit, while expenses (payments) are accounted for as a credit. If necessary, subaccounts are used, such as:

• accounting for receipts and expenditures of money in national currency
• moving funds across different cash desks, if there are several of them
• movement of monetary documents

Synthetic accounting of transactions is carried out on the Cash desk account. It allows you to track all cash movements.

Audit of cash transactions

The tax inspector checks the cash discipline procedure. In the course of it it turns out:

• How is the cash register monitored?
• Is the cash book maintained correctly?
• checking the compliance of reports with primary documentation
• How fully are the funds received from the bank accounted for?
• correspondence of records with bank data
• use of funds received from the current account for their intended purpose
• control over compliance with the established cash limit is checked

To avoid the imposition of penalties, it is necessary to monitor whether the following are filled out and executed correctly:

• cash book
• reports on receipt and debit orders
• supporting documents that are necessary for operations.

If these mandatory rules are observed, the organization of cash management will be considered satisfactory and the audit of cash transactions will end with a positive result.

Rules for conducting cash transactions

The general procedure for cash transactions includes:

• reception, safety and issuance of funds
• preparation of the attached documents
• cash register audit
• compliance with cash discipline.

Based on this, rules for conducting cash transactions have been established.

A small business representative or individual entrepreneur must necessarily set a cash limit.

A special place is allocated in the premises for cash register operations. At the end of the day, the remaining cash is calculated and withdrawn. This must be done daily.

To set a limit, an administrative document is drawn up. It is fixed by order in any form. There is no need to notify anyone. The period for which the limit is set is also decided independently.

Individual entrepreneurs and small businesses are required to:

• determine the limit on the balance of money in the cash register. Released funds in excess of the established limit must be kept in bank accounts
• All cash transactions must be documented with a receipt (PKO) and an expense (RKO) cash order. All necessary cash documents must be available
• Maintain a cash book daily. Enter all entries into it, i.e. make a full posting of cash to the cash desk
• The head of the organization (individual entrepreneur) is obliged to provide the organization with complete management of cash transactions
• Accumulation of cash in excess of the established limit is not allowed. An exception may be paydays and weekends (non-working holidays) if cash transactions were carried out.

The safety of cash is ensured on our own. The head of the enterprise (individual entrepreneur) is responsible for the timely transfer of money to the bank and for the limit of funds in the cash desk.

The cashier is responsible for maintaining cash documents; cash transactions are monitored by the manager and accountant.

Cash transactions can be carried out in paper form or electronically. Cash documents maintained on a computer must be printed and filed into the cash book once a year.

Violations of the rules for conducting cash transactions

Liability for violation of cash transactions provides for penalties. For officials they range from 4,000 rubles. up to 5,000 rubles, for enterprises – from 40,000 rubles. up to 50,000 rub.

Compliance with the basic provisions when conducting cash transactions is guaranteed to insure you against errors associated with cash discipline. To do this, you must comply with the current rules and carefully monitor upcoming changes.

From June 1, 2014, a new procedure for conducting cash transactions will be introduced. It will become much simpler.

• The number of details in the cash book will be reduced. You will not need to enter account numbers.
• Filling out the incoming and outgoing order form will become easier.
• The cash limit will be lifted.
• The obligation to maintain a cash book will be abolished.

But there are still rules in force when, when conducting cash transactions, it is necessary to fill out a cash book, reflect all cash transactions of an individual entrepreneur (LLC), draw up cash documents: cash receipt orders (PKO), cash outflow orders (COS) and comply with the cash settlement limit.

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The cash accounting area is considered the most conservative among accountants. Indeed, if you raise regulations behind recent years forty to fifty, we will see that the rules for conducting cash transactions have not changed much over the past time, and the synthetic accounting of cash transactions at the enterprise is still the same as before.

All changes in cash accounting can be classified into two categories. The first take into account changes in the technical equipment of modern accounting work. The latter are a consequence of the development of market relations in the country, the need to exclude shadow and corruption schemes in business activities, and in short, they are a way to increase financial discipline in the country through the establishment of strict organizational rules for conducting cash transactions at the level of individual organizations.

Organizing the cash register

Any business procedures related to the circulation of money in cash and indirect form in an organization are carried out through the cash desk. The category of cash includes coins and bills, and the indirect form includes the so-called monetary documents. These may be bills, stamps and other similar documents.

The cashier should be responsible for carrying out cash operations. In companies that belong to the categories of micro and small businesses and do not have the ability to maintain a separate cashier staff, this responsibility can be assigned to any of the employees who is a financially responsible person.

An agreement on the full financial responsibility of the cashier must be drawn up with the cashier or the employee performing his duties. In addition, some organizations are introducing the so-called “Cashier Obligation” into internal circulation, which is a more detailed and adapted version of the checkmate agreement for this position. responsibility. The main responsibilities of a cashier are provided for in the standard job description.

To carry out cash transactions, the organization can equip a specially designated room with a separate entrance to it. In this room, cash and similar documents are stored, received and issued. However, if an organization does not have the financial or technical ability to equip a full-fledged cash office, or there is no need to maintain it, it makes the decision on the arrangement and operation of a “cash issue area” independently.

Documentation of cash at the cash register

All main types of cash flows and documents equivalent to them can be presented as follows:

Receipt at the cash desk (receipt)	Issue from the cash register (expense)
From a bank account to salaries, household, operating and travel expenses	Amounts of wages due to employees
Revenue from the sale of works, services or goods	Amounts to report to employees for travel, business and operating expenses
Return of unused imprest amounts	Payment of compensation, benefits or loans to employees
For other reasons	Transfer for collection

Documentation of cash transactions of the organization is carried out using the established forms:

• Receipt order
• Withdrawal slip
• Journal of registration of cash documents
• Cash book (book for registering cash transactions)
• Book of accounting of received and issued funds and documents

In addition, organizations are required to use documents in the forms established by the Central Bank of the Russian Federation to ensure the reliability and control of cash flows or compliance with cash discipline.

Cash discipline

Organizations of any legal form, regardless of the scope of their production and economic functioning, are required to store funds in accounts with banking institutions. The procedure, size and timing of collection and storage of cash at the cash desk are established by the organization and agreed upon with the bank when concluding an agreement for cash collection. This procedure and timing are determined by the organization based on calculations of cash needs and plans for its receipt.

At the cash desk of the organization, cash (without taking into account documents equivalent to them) can be stored only in amounts limited by the established limit. In 2014, as before, starting from 2012, the cash balance limit is determined by the organization independently. To calculate the limit, a formula is provided:

Lon = Op: Pr × Ds,

Where:
Lon is the cash balance limit;
Op – the volume of revenue for a certain billing period;
Pr – billing period;
Дс – number of working days between collection days.

IN billing period should not be more than 92 working days. The number of working days between the dates of cash collection to the bank should not exceed seven.

In the case where the organization did not calculate the cash balance limit in the cash register, such a limit is considered to be zero by default.

Any amount of cash in the cash register will be considered an excess amount.

Excessive storage of cash is allowed only for funds to pay salaries to employees. The period of stay of this money in the cash register should not exceed three working days from the moment of receipt. For organizations operating in the Far North and equivalent territories, this period increases to five calendar days.

Federal legislation requires all organizations to use cash register equipment when making cash payments in relation to transactions for the sale of services or goods. The list of organizations exempt from this obligation has been significantly narrowed by 2014. In addition to cash register equipment, organizations can use payment terminals for payments with bank cards. The use of PRT does not eliminate the need for a cash register when making payments to customers.

The range of payments that can be made using cash received at the organization’s cash desk in the form of revenue is also narrowed. In 2014, cash received by the organization’s cash desk from third parties cannot be used for:

• Transactions of purchase and sale of securities,
• Real estate rental payments,
• Issuance and repayment of loans or borrowings,
• Conducting various lotteries and gambling.

For these purposes, you can now use only those cash funds that were withdrawn from the organization’s current account.

Cash register devices must comply with the requirements imposed by law. The cash register must be registered with the territorial tax authority. Thus, payments made in cash are documented with a cash receipt order of the established form and a cash receipt. The cash register must be equipped with a “fiscal memory” and comply with the list of the State Register of Cash Register Equipment. Use of cash register equipment included in State Register before January 1, 2011 and not meeting the requirements of Federal Law No. 103, after 01/01/2014 it is prohibited.

In addition, you need to take into account Additional requirements requirements for cash register:

• Mandatory presence of mandatory details printed on the cash register receipt;
• The ability to transfer to the payment and settlement terminal information about payments made and information for printing a cash receipt by the terminal or ATM (both only in uncorrected form).

In accordance with the standard established by the Central Bank maximum size cash payments for one transaction between legal entities should not exceed 100,000 rubles. In 2014, the same restriction applies to transactions with individuals in a softer form; the upper limit is raised to 600,000 rubles. Subsequently, the Ministry of Finance plans to reduce it to 300,000 rubles.

Responsible for maintaining cash discipline at the enterprise are the manager, chief accountant and cashier. The control function regarding the organization’s compliance with cash discipline is assigned to servicing banks, which the Central Bank obliges to carry out appropriate inspections at least once every two years.

Accounting for cash transactions

Accounting for cash is carried out on an active synthetic account 50, and documents equivalent to it are carried out on a synthetic account 56. The debit of the accounts takes into account the receipt, and the credit the payment of cash and the issuance of cash documents. Sub-accounts can be opened for the account, for example, a separate sub-account for monetary documents.

If an organization receives and issues cash in separate areas in its activities, subaccounts of operating cash desks and a subaccount “main cash desk” (or “organization cash desk”) can be opened. This type of accounting is recommended because it allows for more detailed control of the flow of funds across areas of responsibility.

If an organization has the right to conduct cash payments in foreign currency, special sub-accounts are opened to account 50 for the types of currencies in which their separate accounting is maintained. Transactions in the currencies of other countries are reflected in accounting records in ruble terms at the official exchange rate at the time of the transaction.

Simplified cash accounting looks like this:

• Support of receipt and disposal operations with primary documents;
• Registration of primary documents in relevant journals;
• Drawing up entries when processing primary documents;
• Transferring data from primary documents to the cash book;
• Filling out accounting registers based on the cash book.

In addition, in order to control the storage and movement of cash in the organization, a cash register inventory can be carried out.

Cash register inventory

The basis for conducting an unscheduled sudden inventory of the cash register may be an order from the head of the organization. Inventories are carried out without fail when cashiers change and when scheduled annual inventories of the enterprise's balance sheet assets are carried out. In the latter case, the inventory of the cash register is the first inventory procedure carried out by the commission.

Immediately before the start of the inventory, the commission accepts the latest primary cash accounting documents from the accounting department. Receipts are received from financially responsible persons regarding the completeness of the transfer of primary documents to the accounting department and the posting/writing off of incoming/outgoing funds.

During the inventory of the cash register, any transactions with cash or monetary documents are stopped. At the cash desk, a page-by-page recalculation of the cash in it and a census of monetary documents are carried out. The commission reconciles accounting data with actual cash and monetary documents.

The results identified during the inventory process are reflected in the act. The act is drawn up in two copies, signed by the commission and the cashier, who is given one of the copies. If the inventory is carried out regarding the delivery and acceptance of cases between cashiers, the act is drawn up in triplicate, since each of them is given signed copies.

Identified shortages/surpluses are reflected in the act with a mandatory explanation of the circumstances of their occurrence. Financially responsible persons are required to provide an explanatory statement regarding the reasons for the occurrence of surpluses or shortages.

The shortage of cash or monetary documents (in monetary equivalent) is recovered from the cashier by making accounting entries:

• Dt 73-2 – Kt 94 – cashier’s debt for identified shortages;
• Dt 50 – Kt 73-2 – repayment by the cashier of the debt for the shortage.

Surpluses identified during inventory are accounted for and are taken into account with the preparation of posting Dt 50 - Kt 91-1 for the entire amount of the surplus.