Excess cash transactions were capitalized. Reflection in postings of surpluses and shortages in the cash register

Unaccounted funds (surpluses) identified during the inventory of the cash register of a budgetary institution are reflected in balance sheet account 2.401.10.180 “Other income” as part of non-operating income with the following entry:

Debit account 2.201.34.510 Credit account 2.401.10.180, with simultaneous reflection

increase in off-balance sheet account 17 according to KOSGU code 180.

Subsequent transfer of funds to the institution’s personal account is reflected in the following transactions:

Cash was issued from the cash register for deposit into the personal account:

Debit account 2.210.03.560 Credit account 2.201.34.610, with a simultaneous increase in off-balance sheet account 18 (according to KOSGU code 610)

Money credited to the institution's account:

Debit account 2.201.11.510 Credit account 2.210.03.660, with a simultaneous increase in off-balance sheet account 17 (according to KOSGU code 510).

At the same time, taking into account that from 01/01/2015 operations related to cash funds of budgetary institutions are carried out using settlement debit bank cards, the draft order of the Ministry of Finance of Russia dated 09/18/2014 on amendments to instruction No. 174n provides for the reflection of transactions on the withdrawal of funds from the institution's cash desk when depositing cash using bank cards through an ATM (cash dispensing point, electronic terminal or other technical means intended for performing transactions using cards). In this case, it is necessary to reflect the following transactions (similar to transactions when transferring cash to collectors):

Money was issued from the cash register for depositing into a personal account using a settlement (debit) card: Debit account 2.201.23.510 Credit account 2.201.34.610 - with a simultaneous increase in off-balance sheet account 17 (according to KOSGU code 510) and off-balance sheet account 18 (according to KOSGU code 610) .

Money was credited to the institution’s personal account (based on an account statement) using a payment (debit) card:

Debit account 2.201.11.510 Credit account 2.201.23.610 - with a simultaneous increase in off-balance sheet account 17 (according to KOSGU code 510) and off-balance sheet account 18 (according to KOSGU code 610).

The draft order also stipulates that if the receipt (crediting) of funds to balance account No. 40116 “Funds for paying cash and making settlements for individual transactions” from the institution’s cash desk occurs on a transaction day different from the day of transfer from the cash desk, then postings are made through account 0.210.03.000 “Settlements with the financial authority for cash” (Debit of account 2.210.03.560 Credit of account 2.201.23.610).

But, given that the changes have not entered into force, it is necessary to coordinate the use of these entries with the founder and consolidate them in the accounting policies of the institution.

Rationale

2.4. Cash register inventory

Within the time limits established by the manager, as well as when cashiers change, an inventory of the cash register must be carried out. When making an inventory, you should be guided by Methodological Instructions No. 49. Carrying out an inventory is entrusted to a permanent inventory commission, which includes representatives of the administration and various services of the enterprise. The commission includes a representative of the accounting department, but not the chief accountant. The cash register inventory is usually carried out at least once a quarter. The enterprise issues an order to conduct an inventory.

Based on the results of the inventory, acts are drawn up in form No. inv-15 “Cash Inventory Act” and in form No. inv-16 “Inventory list of securities and forms of strict reporting documents.” If surpluses or shortages are detected, the acts indicate their amount and the circumstances of their occurrence. The acts are drawn up in 2 copies, one of which is sent to the accounting department. Identified cash surpluses in the cash register are accounted for and are included in other income (Ct. Account 91/1 “Other income”). The identified shortage of funds in the cash register is attributed to the guilty person (Dt. 73/2 “Calculations for compensation of material damage”).

3.1. Accounting for monetary documents

Cash documents can be stored at the cash desk: postage stamps, state duty stamps, vouchers to holiday homes, paid travel documents, etc.

The receipt and issuance of monetary documents, as a rule, is formalized by PKO and RKO, with the subsequent preparation by the cashier of a report on the movement of monetary documents. Analytical accounting of documents is carried out according to their types in the Book of Movement of Cash Documents, and synthetic accounting on account 50/3 - d.d. in the amount of actual costs for their acquisition.

1) Funds were issued for the purchase of postage stamps

2) Postage stamps were purchased by the accountable person according to the advance report

3) Postage stamps were used to process postal documentation

1) Transferred from the account to the travel company for vouchers

2) Vouchers have been posted to the organization’s cash desk

3) Vouchers were issued from the cash desk to employees of the organization with payment of 50% of their cost

– for the amount of the cost of vouchers for paid employees D73-K50/3

For the amount of the cost of vouchers paid by organization D 91-K50/3

4) Funds were received from the organization’s employees to pay for the cost of vouchers

Tax authorities and investigators have agreed who can be considered “tax criminals”

The Investigative Committee and the Tax Service have developed methodological recommendations for establishing facts of deliberate non-payment of taxes and forming an evidence base.

Pension Fund branches do not have the right to demand zero SZV-M from companies

Recently, the Altai branch of the Pension Fund of the Russian Federation issued an ambiguous information message regarding the rules for submitting SZV-M. The information stated that “even if there are no employees, the employer still submits information, but only without indicating the list of insured persons.”

Changes have been made to PBU “Accounting Policies”

As of August 6, 2017, amendments to PBU 1/2008 “Accounting Policies of Organizations” come into force. Thus, in particular, it has been established that in cases where federal standards do not provide for a method of accounting for a specific issue, a company can develop its own method.

Unscrupulous taxpayers may be refused to accept reports

Khabarovsk tax officials reported that territorial inspectorates have the right not to accept declarations from organizations that have signs of unscrupulous payers.

Daily allowances for traveling workers: whether to charge personal income tax and contributions

If an employee’s work involves constant travel, then the amount of daily allowance issued to him is not subject to either contributions or personal income tax in full, and not just within the general limit.

The cost of drinking water for the office can be taken into account in the income tax base

The organization's expenses for purchasing drinking water for employees and installing coolers are included in the costs of ensuring normal working conditions, which, in turn, are taken into account as part of other expenses. This means that “water” amounts can be included in the “profitable” base without any problems.

For income tax purposes, the date of presentation of the “primary report” is the date of its preparation

Expenses for the acquisition of work (services) performed (rendered) by third parties are recognized for “profitable” purposes in the period in which the fact of performing these works (rendering services) is documented. The Ministry of Finance reminded what to consider as the date of such documentary evidence.

A shortage was detected at the cash register: postings. How to reflect surpluses and shortages

December 14, 2016

All cash transactions are periodically audited and all valuables are checked. The inspection is carried out by the organization's inventory commission. Its members, in the presence of a responsible person, check the availability of money, receipts for deposited valuables, check books and strict reporting forms. Inconsistencies identified during inspections are documented in accounting acts. For more details on how a shortage is determined at the cash register, the entries that must be indicated in the balance sheet if it is detected, read on.

The cash desk at an enterprise may contain cash, payment documents, securities and strict reporting forms. Payment documents include not only receipts, but also stamps (postal, bill and state duties), vouchers to sanatoriums, air tickets and other documents. Strict reporting forms include: receipts, certificates, diplomas, subscriptions, tickets, coupons, shipping documents, etc. The cashier bears financial responsibility for the preservation of monetary documents.

Inventory

The procedure for carrying out cash inventory is regulated by the “Procedure for maintaining the cash register No. 40”, approved by the Board of Directors of the Central Bank of the Russian Federation, and Letter of the Central Bank No. 18 dated 04.10.93.

The timing of the inspection at the enterprise is established by the manager and enshrined in the order. The inventory is carried out by a specially created commission, which includes representatives of the administration, the chief accountant and the cashier.

Before carrying out the procedure, prepares a cash report. It includes all primary documents that should be at the cash desk. If the inventory reveals unclosed statements (for salary payments), then all unpaid amounts are equated to cash. The amounts paid are recorded separately in the document.

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

To conceal the fact of embezzlement of funds, receipts are often used as documents. But they cannot confirm the expenditure of funds, since they are not drawn up in a unified form and do not contain the signatures of the recipient, the chief accountant and the manager. If such documents exist, then it is considered that a shortage was identified during the inventory of the cash register. The entry must be made in the balance sheet on the date of the audit. The chairman of the commission endorses all orders and attaches them to the report. This document serves as the basis for recording fund balances.

Checking bank accounts

An inventory must be carried out before submitting annual reports. Since an organization can open accounts in different banks, before checking it should study in detail all banking agreements, check the legality and feasibility of opening an account.

To summarize the movement of funds in non-cash form, accounts 51 “bank account in rubles” and 52 “Currency accounts” are used in the balance sheet. To detail the information, you can use subaccounts 52-1 “Currency account in the Russian Federation” and 52-2 “Currency account abroad”. The balance of funds is converted into rubles at the official rate twice: at the time of the transaction and during the inventory. In this case, exchange rate differences appear. Positive values are included in the financial results for non-operating income. Negative ones are reflected in the control unit with the entry DT91-2 KT50.

Inventory is carried out by reconciling the balance of funds with the data of the statements. Additionally, the revolutions for DT and CT are compared. During the inspection, surpluses and shortages in the cash register may be identified. Postings:

– DT76-2 KT51 – identification of amounts erroneously credited to a bank account.

– DT51 KT76-2 – receipt of payments.

This is how cash register inventory is carried out at an enterprise.

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>Surplus at the cash register

Surplus on hand

Return back to Surplus

The occurrence of a surplus (shortage) in the organization's cash register is reflected in accounting based on inventory data (forms N INV-15, N INV-26) and an accounting certificate. If it is revealed that there is a surplus (shortage) of funds at the organization's cash desk, incoming (outgoing) cash orders are not issued.

In this situation, entries in the cash book should also not be made.

All business transactions carried out by the organization must be documented with supporting documents, which serve as primary accounting documents on the basis of which accounting is maintained (Clause 1, Article 9 of Federal Law No. 129-FZ “On Accounting” (hereinafter referred to as Law No. 129-FZ) ).

Conducting cash transactions by legal entities is carried out in accordance with the provisions of the Regulations on the procedure for conducting cash transactions, approved by decision of the Bank of Russia N 373-P (hereinafter referred to as the Regulations).

Cash transactions are formalized by incoming cash orders (form 0310001) and outgoing cash orders (form 0310002) (hereinafter referred to as cash documents) (clause 1.8 of Procedure N 373-P).

In accordance with clause 3.3 of the Regulations, when an organization conducts cash transactions using cash register equipment, upon completion of their implementation, based on the control tape removed from the cash register equipment, a cash receipt order (form 0310001) is issued for the total amount of cash received.

Note that based on the cited norm and other provisions of Chapter 3 “Procedure for accepting cash” of the Regulations, we can come to the conclusion that a cash receipt order is applied only when received from a specific depositor.

Reflection in postings of surpluses and shortages in the cash register

The use of this document when identifying the fact of excess funds in the cash register is not provided.

We come to a similar conclusion with regard to the procedure for applying the cash expense order (form 0310002) (clauses 4.1, 4.2 of the Regulations). In other words, when it is revealed that there is a surplus (shortage) of funds at the organization’s cash desk, incoming (outgoing) cash orders are not issued.

Entries in the cash book (form 0310004) are made by the cashier for each incoming (outgoing) cash order issued for cash received (issued) (clause 5.2 of the Regulations). Since we came to the conclusion that when it is revealed that there is a surplus (shortage) of funds at the organization’s cash desk, incoming (outgoing) cash orders are not issued, then in this situation, entries in the cash book should not be made either.

In accordance with paragraph 3 of Art. 1 of Law N 129-FZ, one of the main tasks of accounting is the formation of complete and reliable information about the activities of the organization and its property status.

If a surplus (shortage) of cash or other valuables in the cash register is identified, to ensure the reliability of accounting data and financial statements, the organization should conduct an inventory of the cash register (clause 1 of Article 12 of Law No. 129-FZ).

Please note that the Regulations do not establish the procedure for auditing the cash register.

In this regard, we believe that when making an inventory, it is possible to use the cash audit procedure described in the Procedure for Conducting Cash Operations, approved by decision of the Board of Directors of the Central Bank of the Russian Federation No. 40, despite the fact that this document has lost force (CBR Directive No. 2750-U).

Please note that the procedure for conducting an inventory of assets and liabilities in your organization should be approved when developing an accounting policy for accounting purposes (clause 4 of the Accounting Regulations “Accounting Policy of the Organization” PBU 1/2008).

The general procedure for conducting an inventory of funds, monetary documents and forms of strict reporting documents is defined in paragraphs. 3.39-3.43 Methodological guidelines for inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia N 49 (hereinafter referred to as the Guidelines).

The results of the inventory are reflected in the cash inventory report (unified form N INV-15, approved by Resolution of the State Statistics Committee of Russia N 88) and the statement of accounting of the results identified by the inventory (unified form N INV-26, approved by Resolution of the State Statistics Committee of Russia N 26).

Please note that Form N INV-15 provides for receiving written explanations from the financially responsible person about the reasons for the occurrence of surpluses or shortages.

If the financially responsible person refuses to comment on the fact that there is a surplus (shortage) in the cash register, then it is recommended to draw up a report on the employee’s refusal to provide an explanation. The cashier must be familiarized with the act against signature. If the employee refuses to sign the document, this fact should also be recorded.

Based on all of the above, we come to the conclusion that the occurrence of a surplus (shortage) in the organization’s cash register is reflected in accounting based on inventory data (forms N INV-15, N INV-26) and an accounting certificate.

The results of the inventory must be reflected in the accounting and reporting of the month in which the inventory was completed (clause 5.5 of the Guidelines).

The company establishes the cash register inventory procedure independently. But there are cases when cash register inventory is mandatory:

when transferring property for rent, redemption, sale, as well as during the transformation of a state or municipal unitary enterprise;
before drawing up annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year);
when changing financially responsible persons;
when facts of theft, abuse or damage to property are revealed;
in the event of a natural disaster, fire or other emergency situations caused by extreme conditions;
during reorganization or liquidation of the organization.

During the inventory, the presence in the cash register of the values listed in the guidelines for inventory, the regulations on making cash payments and (or) payments using payment cards without the use of cash register equipment, approved. Decree of the Government of the Russian Federation of May 6, 2008 No. 359. These are the following values:

cash;
monetary documents (postage stamps, paid vouchers to holiday homes and sanatoriums, air and railway tickets, payment cards for communication services, fuel cards, etc.);
securities forms;
strict reporting document forms.

After a complete page-by-page recalculation of cash, the result is checked against the accounting data in the cash book. To reflect the results of the inventory of the actual availability of funds and monetary documents located at the organization's cash desk, a cash inventory report is drawn up (form No. INV-15 can be used).

The actual availability of forms of securities and forms of strict reporting documents is carried out by type of form, taking into account the starting and ending numbers of certain forms, as well as for each storage location and financially responsible persons (clause 3.41 of the Methodological Instructions for Inventory). The results of the inventory of securities forms and strict reporting document forms are reflected in the inventory list of securities and strict reporting document forms (INV-16).

In addition, an inventory is carried out:

funds in transit;
funds in the organization's current accounts;
funds in the organization's foreign currency accounts;
funds in special accounts of the organization (except for deposit accounts that are covered by the inventory as financial investments of the organization).

When inventorying funds in transit, the balance in account 57 “Transfers in transit” is compared with the data of receipts from a bank institution, post office, copies of accompanying statements for the delivery of proceeds to bank collectors, etc. (clause 3.42 of the Methodological Instructions for Inventory, Instructions for the use of the Chart of Accounts).

Inventory of funds held in banks in settlement (current), currency and special accounts is carried out by reconciling the balances of accounts 51 "Currency accounts", 52 "Currency accounts", 55 "Special accounts in banks" (except for subaccount 55-3 " Deposit accounts") according to accounting data with data from bank statements.

Let's consider how to reflect the results shown by the cash register inventory.

Surplus on hand

Let's say you took readings from cash register counters. And you see that cash revenue is actually greater than the amount that appears in the printed report. In other words, there is a surplus in the cash register.

Enter such surpluses in columns 11 and 14 of the cashier-operator’s journal if you use form No. KM-4. The postings here will be as follows:

DEBIT 50 subaccount “Cash of the organization” CREDIT 90 subaccount “Revenue”
- revenue received according to the readings of cash register counters is reflected;

DEBIT 50 subaccount “Cash of the organization” CREDIT 91 subaccount “Other income”
- other income is recognized in the form of excess cash on hand.

In tax accounting, show the surpluses found at the cash desk as part of non-operating income. Do this on the date you accept the money from the organization's cash desk.

Shortage at the cash register

Now suppose that the cash register inventory recorded a shortage of money. What to do?

It is important here whether you and the cashier have entered into an agreement on financial liability or not. Let us remind you that the current legislation does not require drawing up this document.

If there is an agreement, great. Then you have the right to recover the entire amount of damage from the cashier. Moreover, you do not have to prove the employee’s guilt. Even if the employee refuses to fully reimburse the missing amount voluntarily, you can achieve this through the court.

In any case, in accounting you will make the following entries:

DEBIT 94 CREDIT 50
- a shortage of cash is reflected;

DEBIT 73 subaccount “Calculations for compensation of material damage” CREDIT 94
- reflects the amount of the shortage that will be recovered from the financially responsible employee;

DEBIT 70 CREDIT 73 subaccount “Calculations for compensation of material damage”
- the amount of damage is withheld from the cashier's salary.

In tax accounting, reflect the collected amounts as non-operating income. Do this on the date when the person signs that he has read the order to recover damages from him. And if you had to collect the money through the court, wait until the court decision comes into force.

Did you not enter into a liability agreement with the cashier? Then it will be possible to recover only an amount of damage that does not exceed the average monthly earnings of this employee. Although if the cashier is found guilty in court of shortage of money - in other words, he deliberately stole a certain amount of money from the cash register - then, of course, you will have the right to demand full compensation for the damage.

In tax accounting, the shortfall amount can be written off as a non-operating expense.

The cash register was robbed

Here's an unpleasant situation - the company's cash register was robbed. Of course, the incident must be reported to the police without delay. But before you do this, take an inventory of your cash and draw up an act - using the standard form No. INV-15. After all, in order to report missing money, you first need to find out how much was actually stolen.

On the day you issue the deed, make the following entry:

DEBIT 94 CREDIT 50
- reflects the shortage of cash that arose as a result of the robbery of the cash register.

Is it necessary to make an entry in the cash book about what happened? Not at all. Just at the end of the working day, when you recorded the loss, show the conditional balance. The one that would have been obtained without subtracting the stolen amount. At the beginning of the next day, reflect the real amount in the cash register.

Simply put, the fact of the gap between the balances at the end of one day and the beginning of another day does not need to be shown in the cash book. But please attach documents confirming the reason for this discrepancy. For example, a cash audit report, documents from the police, explanatory notes from employees and other papers about the theft.

Depending on whether the culprits are found or not, you will record the money that disappeared from the cash register in one way or another in your accounting records.

The culprit could not be found

Unfortunately, criminal cases are often suspended. Simply put, the police never find the robbers. If this is your case, then in accounting, classify the missing amounts as other expenses, and in tax accounting - as non-operating expenses (subclause 5, clause 2, article 265 of the Tax Code of the Russian Federation). Show the expenses as of the date when the investigator suspends the case, that is, makes a corresponding decision. Make the wiring like this:

DEBIT 91 subaccount “Other expenses” CREDIT 94
- other expenses are recognized in the amount of the shortage.

Police found the robber

Have the police found out who is to blame? Then take the shortage to the robber - after all, he will have to reimburse you for the stolen amount. Make the following entry:

DEBIT 76 subaccount “Calculations for compensation of material damage” CREDIT 94
- the amount of money stolen from the cash register was attributed to the culprit.

When calculating income tax, proceed in the same way as for a regular shortfall collected from the cashier. That is, put the same amount into income and expenses.

The organization's cash desk is designed to store funds, strict reporting forms, bills of exchange and other monetary documents. Inventory is a tool for identifying surpluses and shortages in the organization's cash register. How to formalize the inventory results, what transactions are generated when surpluses or shortages are identified at the cash register - we will consider further.

Cash audit rules

The cash register inventory is carried out at a frequency established by order of management and enshrined in the accounting policy of the enterprise. The same regulations establish the inventory procedure. The cashier is recognized as the financially responsible person for the cash register.

Before the inventory, the manager (director) issues an order (order), which indicates the start date and composition of the inspection commission.

The commission must include at least three people. The presence of the MOL on the commission's list is mandatory. In addition, the presence of security and internal audit employees (if available) is desirable. If there is no signature of even one of the commission members, the inventory is considered invalid.

Before checking, the cashier stops all operations and generates a cash report.

Example of a cash report

This report reflects all incoming and outgoing orders, which, in addition, must comply with the approved forms. Identified missing or excess amounts are reflected in accounting during the audit period.

During the inventory the following is also checked:

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Setting a limit on the balance of DS at the cash desk;
Inconsistency between the dates of cash receipts and the actual issuance of money;
Correctness of correspondence of cash document accounts;
Whether unpaid wages were deposited on time.

Based on the results of the inventory, an inventory report INV-15 is drawn up. In commercial organizations, surpluses and shortages are written off to the financial result.

Example of an inventory report

Unscheduled audit of the cash register

The cash register inventory can be carried out unscheduled, suddenly and without warning, in order to control the responsibility of the MOL. The timing and procedure for unscheduled inventory are also established by the regulations of the enterprise.

Reflection of surplus

The discovery of surpluses based on the results of a cash register inventory does not have any consequences for the financially responsible person.

Example

In Margaritka LLC, as a result of a cash inventory, a surplus in the amount of 1,050 rubles was discovered.

The accountant makes entries according to the identified surpluses:

That is, the detected surplus amounts are included in non-operating income.

Reflecting shortages

The identified amounts of shortages, until their culprits are clarified, are accounted for in account 94 “Shortages and losses from damage to valuables.” Shortages that cannot be attributed to specific sources are written off to non-operating expenses.

Examples

LLC Nord-West, based on the results of the inventory in March 2016, revealed a shortage in the cash register in the amount of 550 rubles.

The accountant of Nord-West LLC makes an entry for the identified shortage in the cash register:

The culprit of the shortage was not discovered and it was decided to write off this amount as non-operating expenses. Generated postings:

In April, a shortage of 1,000 rubles was again recorded. This time it was decided to attribute the damage to the cashier's account. Postings in this case:

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2.4. Cash register inventory

Based on the results of the inventory, acts are drawn up in form No. inv-15 “Cash Inventory Act” and in form No. inv-16 “Inventory list of securities and forms of strict reporting documents.” If surpluses or shortages are detected, the acts indicate their amount and the circumstances of their occurrence. The acts are drawn up in 2 copies, one of which is sent to the accounting department. Identified cash surpluses in the cash register are accounted for and attributed to other income (Ct. Account 91/1 “Other income”). The identified shortage of funds in the cash register relates to on the guilty person(Dt. 73/2 “Calculations for compensation for material damage”).

Typical entries for recording cash register inventory results

Reflects surplus funds identified based on the results of the cash register inventory.

The shortage of funds identified based on the results of the cash register inventory is reflected.

The amount of the shortfall in the cash register is written off to the guilty person

The amount of the shortage of funds was deposited into the cash register by the guilty person

The amount of the shortage of funds in the cash register was withheld from the wages of the guilty person

The amount of cash shortage in the cash register is written off if the court refuses to collect it from the guilty person

3. Accounting for other funds

3.1. Accounting for monetary documents

Cash documents can be stored at the cash desk: postage stamps, state duty stamps, vouchers to holiday homes, paid travel documents, etc.

1) Funds were issued for the purchase of postage stamps

2) Postage stamps were purchased by the accountable person according to the advance report

3) Postage stamps were used to process postal documentation

1) Transferred from the account to the travel company for vouchers

2) Vouchers have been posted to the organization’s cash desk

3) Vouchers were issued from the cash desk to employees of the organization with payment of 50% of their cost

— for the amount of the cost of vouchers for paid employees D73-K50/3

For the amount of the cost of vouchers paid by organization D 91-K50/3

4) Funds were received from the organization’s employees to pay for the cost of vouchers

Inventory transactions

Accounting Features

The results of a comprehensive audit of an organization’s assets may vary:

shortage - when accounting balances are greater than actual ones;
surplus - when excess goods or materials are identified that are not in the accounting data;
re-sorting - when some material assets are missing, but there are extra values under other items.

In addition, there is also an audit of mutual settlements, the results of which the accountant also displays in accounting. The main document in any situation is the collation sheet of inventory results of inventory items, form No. INV-19; on its basis, accounting records of inventory results are kept. The matching statement may be of a different form if this is specified in the accounting policy. On its basis, an inventory is carried out; accounting entries will reflect the identification of shortages, surpluses and re-seorts.

Shortage: wiring

Shortage, unfortunately, is the most common result of inventory, especially in trading companies and warehouses. This is due to various factors:

careless storage;
theft by employees or clients;
natural decline (so-called “shrinkage”, “decay”, etc.);
other factors.

It is allowed to write off painlessly only shortfalls within the limits of natural loss norms. Such standards are established for each type of product, material and raw material and are officially enshrined in the accounting policy. The rest of the shortage is written off to the perpetrators, and only if they could not be identified is it written off. A step-by-step algorithm for accounting for identified shortages by an accountant.

Step 1. First, you need to attribute the cost of all missing assets to account 94 “Shortages and losses from damage to valuables” using the following entries:

Dt 94 Kt 10 (07, 08, 41, 43) - shortage of materials (equipment, investments in non-current assets, goods);
Dt 94 Kt 50 - lack of money in the cash register.

If there is a shortage of fixed assets or intangible assets, several entries will have to be made, since it is necessary to take into account not only the residual value, but also the depreciation accrued over the period of their operation. They will look like this:

Dt 02 Kt 01 - depreciation of missing fixed assets;
Dt 05 Kt 04 - amortization of missing intangible assets;
Dt 94 Kt 01 (04) - residual value of missing fixed assets or intangible assets.

Step 2. If there are not enough materials or raw materials within the limits of natural loss, then they can be immediately written off to expense accounts. In order for the accountant to have the right to make such entries, the head of the company issues an order based on the results of the inventory. When all formalities are completed, the postings will look like this:

Step 3. If there is a shortage of more valuables than the established standards, the shortage must be attributed to the persons responsible for it. To do this, there must be a corresponding conclusion of the commission and an order from management. After completing all these documents, the following entry is made in the accounting registers:

For account 73, analytical accounting is required in the context of all culprits with the corresponding entries.

Step 4. If the perpetrators could not be identified or they were able to defend in court the impossibility of compensating the company for losses, the amount of the shortfall is included in other expenses. The wiring looks like this:

Inventory surplus: postings

If during the audit, unaccounted for material assets, which are usually called surplus, were identified, they must be registered or capitalized. The accountant must do this at the market value on the date of the inventory. Commercial organizations include this amount in their financial results, while non-profit organizations increase their income with it. For these purposes, passive synthetic account 91-1 “Other income” is used. In order to correctly display surpluses in accounting, we have collected the transactions in one table.

Sub-accounts, accounting statements and other documents are used for analytics. Fixed assets registered in this way are subject to depreciation in the usual manner.

Re-grading: postings

Sometimes it happens that during the inspection, both surplus and missing goods or materials were identified. This is a re-sort, but only if the material assets are of the same type or they were in the custody of one person. In this case, it is allowed to carry out the so-called re-offset in accounting. That is, to cover the shortage with surpluses. There are different wiring for this.

Example 1. The cost of missing assets turned out to be higher than the cost of unaccounted for assets that were in surplus. For example, during a warehouse audit, 100 kg of rice were found instead of 150 kg and 200 kg of millet instead of 175 kg. Rice is more expensive than millet and its deficiency in weight is greater than the excess of millet. The accountant made the following entries based on the inventory results:

Dt 94 Kt 41 subaccount “Rice” - the cost of the missing 50 kg of rice;

Dt 41 subaccount “Millet” Kt 94 - cost of extra 25 kg of millet;

Dt 41 subaccount “Rice” Kt 41 subaccount “Millet” - offset cost (the difference between the cost of credited millet and the missing rice);

Dt 94 Kt 41 - the amount of excess of the shortage over the surplus is written off.

In the situation under consideration, the storekeeper turned out to be the culprit for the shortage that arose as a result of offset. The following entry was made for the amount to be collected from him:

If it is not possible to recover the loss or the court finds the storekeeper not guilty, the accountant will write off the difference as distribution and production costs.

Example 2. Let's consider the same situation, but swap rice and millet, as a result of which we will find that the amount of goods that should be capitalized is greater than what is missing in the warehouse. Postings based on inventory results will look like this:

A shortage was detected at the cash register: postings. How to reflect surpluses and shortages

Values

Inventory

Peculiarities

During the inventory you need to check:

whether the cash balance in the cash register exceeded the established limit;
targeted use of funds;
correspondence of the date of the transaction in the cash register and the debit order;
validity of records;
timely return of unpaid salary balances to the account;
correctness of paperwork;
presence of signatures of the director, chief accountant on blank checks;
the fact of keeping the checkbook outside the cash register;
legality of transactions carried out within one transaction;
correctness of correspondence invoices.

Cash recount

The availability of funds in the cash register is confirmed by a sheet-by-sheet count of cash, securities and monetary documents. The cashier carries out the recount in the presence of members of the commission. Money is calculated for each bill separately, starting with the highest denomination. If there is a large number of banknotes, then an inventory is drawn up indicating the denomination and number of banknotes. This document is signed by the commission. If there is a shortage of funds, then a shortage has been identified at the cash register. Posting to accounting using account 50 “Cash” confirms this fact.

Recalculation of forms

The actual availability of Central Bank forms and reporting documents is carried out by name, type and category of forms. For example, shares can be registered, bearer, interest-bearing and ordinary. During the check, the starting and ending numbers of the forms, their series and cost are also recorded.

All these monetary documents are registered based on the results of the inventory in the amount of expenses for their acquisition. The balance of the forms is determined based on the data in the cash book or report. If a shortage of forms is detected, the shortage is registered at the cash desk. Accounting entries are made according to analytical and synthetic accounting accounts. Examples of registration of such operations will be presented below.

Shortage at the cash register: postings

At enterprises, cash is accounted for in account 50 “Cash”, which has three sub-accounts: 50-1 “Cash of the enterprise”, 50-2 “Operating cash”, 50-3 “Payment documents”. Reporting forms on the off-balance sheet account 006 of the same name are taken into account separately.

Identified surplus funds are subject to capitalization under the item of non-operating income. The entry DT50-1 KT91-1 is made in the control unit.

The shortage of funds in the cash register is reflected by posting using account 94 in the DT for the amount of actual expenses. Let's look at typical wiring:

— DT94 KT006 – lack of forms.

— DT94 KT50-1(50-3) – lack of money in the cash register.

Posting DT73-2 KT94 reflects the write-off of the shortage to the cashier. Compensation for damage from an employee’s salary is reflected in the entry DT70(50) KT73-2.

In the absence of a guilty person, how is the shortage reflected in the cash register? Postings:

— DT94 KT50-1 – fact of identifying a shortage of funds;

— DT91-2 KT94 — the amount of the shortage is included in non-operating expenses.

Reporting

The inventory results are reflected in the act in form No. INV-15. It includes the cashier’s explanations for the identified violations and the management’s resolution. 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 - with the cashier.

Checking operating cash registers

For settlements with company employees, operating cash desks are used. The procedure for checking them differs from that described above.

The commission, in the presence of the cashier, records meter readings that reflect the amount of revenue. The data is checked against the submitted cash register tape. The difference in the balance at the beginning and end of the day reflects the daily amount of revenue. The numbers in the cash book, on the tape and on the counters must be identical.

Cash recalculation is carried out using the purchase method. The resulting balance is compared with the accounting balance. Based on the results of the inventory, a shortage of funds in the cash register may be identified. The posting, which in this case is entered into the balance sheet, looks like this: DT94 KT50-2.

Checking bank accounts

— DT76-2 KT51 — identification of amounts erroneously credited to a bank account.

— DT51 KT76-2 – receipt of payments.

This is how cash register inventory is carried out at an enterprise.

22.08.2019

Business entities that regularly and frequently carry out cash receipts/expenses transactions sometimes encounter situations where the actual amount of available cash is less than the amount appearing in the cash registers.

We are talking about the so-called shortfalls in the operating cash register. Of course, with a large number of counterparties and a significant volume, it will be difficult for an enterprise to completely eliminate the occurrence of cash shortages.

It is necessary to understand what the head of the organization should do when such facts are identified, what documents need to be drawn up in these cases, who reimburses the amount of missing cash, and how you can really prevent cash shortages from occurring in the enterprise.

What should an employer do with a shortage of money identified during an inventory?

As a rule, a cash shortage in an organization is identified through an inventory of its operating cash desk.

This procedure is regularly carried out by the business entity according to the established regulations.

The need to carry it out at an enterprise may be due, for example, to the preparation of annual financial statements or other reasons.

What documents need to be completed?
Based on the results of the cash register audit, an act is drawn up, the form of which must comply with the standard. If a cash shortage is detected, filling out this document has its own characteristics.

At the same time, it is important not only to establish the fact that there is no accounted money in the cash register, but also to reliably determine the reasons for such a discrepancy (theft, force majeure, misgrading, loss).

The INV-15 report is usually generated in two copies: one is provided to the responsible cashier, and the other is sent to the accounting department.

In addition, the head of the business entity draws up a special act, through which the responsible cashier is notified of the identified shortage.

The employee responsible for the cash register, for which the inventory revealed a discrepancy, prepares a written explanatory note.

If the necessary explanations are not provided to the employer within two days, a special act must be drawn up certifying the fact of such refusal.

Download a sample explanatory note from the cashier -.

Then the management of the enterprise conducts a special investigation of the identified shortage, as a result of which the cashier’s guilt is either proven or disproved.

If the cashier’s guilt is officially confirmed, financial sanctions are imposed on him - a penalty, which is formalized by a separate administrative act of the employer.

The order for monetary recovery contains information about the culprit, the date of discovery of the discrepancy at the cash desk, a description of the circumstances of the discovery of the shortage, as well as its size and method of compensation (lump sum payment, installment payment, periodic deductions of specific amounts from wages).

Thus, in order to correctly write off the cash shortage or correctly attribute its amount to the account of the responsible employee (cashier), the employer needs to prepare the following papers:

An act confirming the accuracy of the results of the audit, the results of which revealed a cash shortage.

Statement of the performed reconciliation (comparison).

Inspection results record sheet.

Written explanation provided by the responsible cashier.

An administrative act of management imposing a monetary penalty on a person whose guilt has been established by an internal investigation.

Judicial verdict (if available).

The employer's decision to suspend the internal investigation procedure (if it was not possible to identify the guilty party).

Sample statement of lack of funds

Such an act is formed according to the INV-15 standard. Identification of cash shortages predetermines the following features of its preparation:

The details of the business entity, registration number and date of issue of the cash audit order, registration number and date of execution of the INV-15 act itself, date of the cash inventory are indicated. The INV-15 act is issued on the day the cash check is performed.

The main part of the document contains detailed information about the accounting amount of cash and the real amount of the cash balance.

As a result of the audit, the detected shortage is recorded.

The reverse side of the drafted act contains information about the appropriate explanations provided by the financially responsible entity. In addition, the employer's verdict (dismissal/reprimand) is indicated.

Download a sample act of shortage of money at the cash register -.

Is the cashier required to refund?

The professional activity of a cashier at an enterprise is directly related to working with cash. Of course, this implies great responsibility for such an employee.

The legislation of the Russian Federation regulates a list of positions that provide for full financial liability, which means the obligation of the corresponding employee to fully compensate the employer for the damage caused.

Cashier is a position that also belongs to this list.

Accordingly, the amount of the cash shortage can be attributed entirely to the cashier, since it is this employee of the organization who is responsible for the safety of its cash.

This rule is established according to the Labor Code of the Russian Federation (specifically).

The cashier is rightfully released from the obligation to compensate the employer for a cash shortage if such a discrepancy arose due to factors or circumstances beyond his control.

Such circumstances include force majeure (for example, theft, robbery), as well as disasters and other events that directly caused damage to the cash register.

Accounting and postings

If during the inventory a shortage of funds in the cash register is revealed, then the corresponding entries are reflected in the accounting records.

Accounting accounts to reflect the shortage identified at the cash desk are selected depending on how the discrepancy is written off.

The amount of cash shortage caused by the guilty actions of the responsible employee (cashier) is not taken into account for profit tax purposes.

If the employer demanded reimbursement of this amount through the court, the corresponding legal costs of the organization can legally be attributed to non-operating costs.

As for the accounting of shortages, its specifics will depend on the guilt of the cashier and the nature of compensation (write-off) of the corresponding damage.

If the employee compensated for the full amount of the detected shortfall, its amount is taken into account as follows:

If the employer releases the guilty employee from the obligation to compensate for the cash discrepancy identified during the inventory, the amount of such shortfall becomes irreparable damage and is written off in the following order:

If the investigation does not confirm the cashier’s guilt, the damage is transferred to the financial results of the business entity and is recognized under the item of its non-operating expenses taken into account for taxation:

How to avoid?

In order to prevent the occurrence of cash discrepancies, the company’s management must do everything possible to prevent the probable causes of shortages:

Correctly organize and equip the cash register room.

Be careful in selecting, checking, and instructing cashiers.

Minimize external influences from natural and other factors that can damage the cash register.

Ensure reliable security of the cash register and cash drawers.

Adhere to strict norms and principles.

Useful video

The procedure for accounting for shortages during inventory and what transactions are reflected is described in detail in this video:

conclusions

The cashier of the organization is a financially responsible entity. It is he who fully compensates for the cash shortage.

Catastrophes and force majeure that lead to loss/shortage of cash are considered as exceptions that allow the cashier to be exempt from paying damages.

Shortages are often discovered during cash inventories. The facts of their identification and compensation are correctly documented and are also subject to accounting. Those responsible for the damage are identified through investigations.

They undergo periodic audits to check all valuables. The inspection is carried out by the organization's inventory commission. Its members, in the presence of a responsible person, check the availability of money, receipts for deposited valuables, check books and strict reporting forms. Inconsistencies identified during inspections are documented in accounting acts. For more details on how a shortage is determined at the cash register, the entries that must be indicated in the balance sheet if it is detected, read on.

Values

Inventory

The procedure for implementation is regulated by the “Procedure for maintaining the cash register No. 40”, approved by the Board of Directors of the Central Bank of the Russian Federation, and Letter of the Central Bank No. 18 dated 04.10.93.

The cashier is required to provide a receipt stating that by the time the inventory begins, payment documents have been submitted to the accounting department, and all cash has been recorded. This must be done so that upon completion of the check the cashier does not declare that he has payment documents. verified with information in the cash book and order.

Peculiarities

During the inventory you need to check:

whether the cash balance in the cash register exceeded the established limit;
targeted use of funds;
correspondence of the date of the transaction in the cash register and the debit order;
validity of records;
timely return of unpaid salary balances to the account;
correctness of paperwork;
presence of signatures of the director, chief accountant on blank checks;
the fact of keeping the checkbook outside the cash register;
legality of transactions carried out within one transaction;
correctness of correspondence invoices.

Cash recount

Recalculation of forms

All of these are registered based on the results of the inventory in the amount of expenses for their acquisition. The balance of the forms is determined based on the data in the cash book or report. If a shortage of forms is detected, the shortage is registered at the cash desk. Accounting entries are made according to analytical and synthetic accounting accounts. Examples of registration of such operations will be presented below.

Shortage at the cash register: postings

Identified surplus funds are subject to capitalization under the item of non-operating income. The entry DT50-1 KT91-1 is made in the control unit.

The shortage of funds in the cash register is reflected by posting using account 94 in the DT for the amount of actual expenses. Let's look at typical wiring:

DT94 KT006 - lack of forms.

DT94 KT50-1(50-3) - lack of money in the cash register.

Posting DT73-2 KT94 reflects the write-off of the shortage to the cashier. Compensation for damage from an employee’s salary is reflected in the entry DT70(50) KT73-2.

In the absence of a guilty person, how is the shortage reflected in the cash register? Postings:

DT94 KT50-1 - fact of identifying a shortage of funds;

DT91-2 KT94 - the amount of the shortage is included in non-operating expenses.

Reporting

Checking operating cash registers

For settlements with company employees, operating cash desks are used. The procedure for checking them differs from that described above.

Checking bank accounts

Before submitting annual reports. Since an organization can open accounts in different banks, before checking it should study in detail all banking agreements, check the legality and feasibility of opening an account.

To summarize the movement of funds in non-cash form, accounts 51 “bank account in rubles” and 52 “Currency accounts” are used in the balance sheet. To detail the information, you can use subaccounts 52-1 “Currency account in the Russian Federation” and 52-2 “Currency account abroad”. The balance of funds is converted into rubles at the official rate twice: at the time of the transaction and during the inventory. In this case, positive values appear and are included in the financial results for non-operating income. Negative ones are reflected in the control unit with the entry DT91-2 KT50.

DT76-2 KT51 - identification of amounts erroneously credited to a bank account.

DT51 KT76-2 - receipt of payments.

This is how cash register inventory is carried out at an enterprise.