Inventory entries. Accounting identified during the inventory of surpluses in the cash register - postings, documents, capitalization Inventory of funds in the cash register postings

So, for example, for fixed assets, inventory results are documented in the following accounting documents according to the forms approved by the State Statistics Committee of the Russian Federation:

Inventory inventory of fixed assets (form No. INV-1) - for all inspected fixed assets;
Comparison statement of the results of the inventory of fixed assets, intangible assets (form No. INV-18), Statement of accounting of the results identified by the inventory (form No. INV-26) - for fixed assets for which deviations from the accounting data were identified.

Reflection of inventory in accounting

Let us recall that discrepancies identified during the inventory between the actual availability of property and accounting data are reflected in the following order (clause 28 of Order of the Ministry of Finance dated July 29, 1998 No. 34n):

Type of discrepancy	Accounting procedure
Surplus	Capitalization at market value on the date of inventory with attribution to the financial results of a commercial organization or an increase in income for a non-profit organization
Shortage within the limits of natural loss	Attribution to production or distribution costs (expenses)
Shortage in excess of natural loss norms	Attribution at the expense of the perpetrators. If the perpetrators are not identified or the court refuses to recover damages from them, then the losses are written off against the financial results of a commercial organization or an increase in expenses for a non-profit organization

Inventory: accounting entries

If surpluses are identified during inventory, the following entries are generated:

If, for example, a surplus is detected at the cash register, the posting will be as follows:

Debit account 50 “Cash” - Credit account 91-1

Thus, if surpluses are identified, the posting is constructed as a debit to the property accounting accounts in which it is recorded, and a credit to account 91-1.

Accounting entries for inventory in the event of shortages:

Operation	Account debit	Account credit
A shortage of materials was identified as a result of an inventory count.	94 “Shortages and losses from damage to valuables”	10 "Materials"
The inventory revealed a shortage of fixed assets		01 "Fixed assets"
A shortage of finished products was identified during inventory		43 “Finished products”
The shortage was written off within the limits of natural loss	20 "Main production" 25 “General production expenses” 44 “Sales expenses”, etc.	94
The shortage of valuables in excess of loss norms was written off in the presence of culprits	73 “Settlements with personnel for other operations”
The shortage of valuables in excess of the loss norms is written off if the perpetrators are not identified or the court refuses to collect from them	91-2 “Other expenses”

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, mis-grading, 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 the discrepancy was discovered at the cash register, 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 a 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, the registration number and date of issue of the cash audit order, the registration number and date of execution of the INV-15 act itself, and the 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 actual 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 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 register 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.

Unaccounted for 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 entries:

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 come 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 detected at the cash desk, 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.

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).

Surplus valuables found during inventory are correlated with their market value and posted to other income: debit 10 (or 01, 41, 50), credit 91-1.

How to write an explanatory note

Within the framework of current legislation, when surpluses are discovered during inventory, the employer is obliged to require an explanatory note from the cashier.

Important! The employee does not have the right to refuse and must provide the required document within two working days.

The explanatory note is written on a computer or manually on the organization’s official letterhead. The signature and its transcript are written by hand. If a surplus is detected, a work completion report is drawn up, and a note from the responsible employee is attached to it.

The explanatory note contains two sections:

IN actual This section describes the events and conditions that led to the situation described in the document. For example, this can be done like this: “Yesterday, March 20, an inventory was taken at the Ulybka cafe. As a result of the inspection, excess funds were discovered in the cash register.”
IN causal section indicates why extra funds appeared in the cash register. There are usually several reasons, and they need to be properly explained in order to reduce the degree of your guilt or future liability.

When writing an explanatory statement, the facts must be clearly indicated, but there is no place for speculation and reasoning in it.

Surpluses detected in the cash register

Attention

Inconsistencies identified during inspections are documented in accounting acts.

For more details on how a shortage is detected at the cash desk, the entries that must be indicated in the balance sheet if it is detected, read on.

Values

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 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.

Surpluses in the cash register were identified based on the results of the inventory posting

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:

Dt CT Operation description Amount, rub. Document 50 91.1 Reflection of surplus DS in the cash register 1,050 Accounting certificate

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.”

In principle, with modern systems of fixation and operations, such cases should not occur by chance.

It often happens that cashiers in small stores, in the absence of a sufficient number of necessary change notes, report them to the cash register from their wallet. Later, due to forgetfulness or busyness, you may not remove the change notes in time, which will lead to the appearance of surpluses and subsequent problems when they are detected.

The actual market value of identified surpluses requires confirmation.

This is done in one of the following two ways:

An independent appraiser determines the price of non-income assets. This is a simpler and more transparent method.
The trade organization conducts a comparative analysis of market prices for similar property and draws up a certificate.
The following information documents are taken into account:

advertisements with prices for similar properties in the media;
invoices from suppliers;
certificates from statistical agencies, etc.

Info

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 taking inventory, you should be guided by Methodological Instructions No. 49.

The inventory is carried out by 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 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 sch.

Important

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.

Bank employees identified discrepancies in the amounts when they accepted the proceeds

It also happens: you removed the cash register and handed over the cash to the collectors. And the bank employees opened the collection bag and discovered: according to the documents there was one amount, but in reality it was another. You simply made a mistake when you counted the money and handed it over to the collectors.

There was more cash deposited

If we are talking about surpluses, then reflect these amounts in accounting as other income. In tax accounting, these are non-operating income.

Surpluses detected in the cash register

The document conveys to management only what the employee knows and has seen - data and facts.

The explanatory note must include the following details:

name of company;
Full name of the manager and his position;
the title of the document is “Explanatory” (without a period at the end);
the employee's position and full name;
date of creation of the document and signature of the employee.

Considering that there is no established form for the note, it is written in any form, taking into account the requirements listed above. Here is an example of such a document:

After drafting and signing, the note (in two copies) is sent to the immediate superior, who signs it and puts a registration number.
You need to keep a copy for yourself - this is proof of the existence of the document and its registration at the enterprise.

Did you know? Some managers may suspect that the surplus in the cash register is the result of incorrectly posting goods with the goal of future theft. While the shortage is most likely just a mistake.

Penalty for excess at the cash register

When a surplus is detected, suspicion naturally falls on the cashier, who, through his intentional or accidental actions, allowed such a situation to occur. Financial penalties are imposed on the head of the enterprise, and then he himself chooses the measure of disciplinary action against the offending cashier.

Excess cash register wiring detected

The organization's cash desk is designed to store funds, strict reporting forms, bills 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 a decree (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.

During the inventory, excess cash was identified in the cash register.

If there is a shortage of funds, then a shortage has been identified at the cash register.

Recalculation of forms

Shortage at the cash desk: postings

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 desk: 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.

The organization conducts cash transactions using cash register systems. On the basis of what primary documents is the surplus (shortage) entered into the cash register? Are incoming (outgoing) cash orders issued?

Having considered the issue, we came to the following conclusion:

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.

Rationale for the conclusion:

All business transactions carried out by the organization must be documented with supporting documents that serve as primary accounting documents on the basis of which it is conducted (Clause 1, Article 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (hereinafter referred to as Law N 129- Federal Law)).

Starting from January 1, 2012, the conduct of cash transactions by legal entities is carried out in accordance with the norms of the Regulation on the procedure for conducting cash transactions, approved by decision of the Bank of Russia dated October 12, 2011 N 373-P (hereinafter referred to as the Regulation).

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, on the basis of the control tape removed from the cash register equipment, it is drawn up (form 0310001) for the total amount of cash received.

We 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. 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.

Please note that the Regulations do not establish the procedure for auditing the cash register. In this regard, we believe that when taking 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 dated September 22, 1993 N 40, despite the fact that this document has lost force since January 1, 2012 (Instruction Central Bank of Russia dated December 13, 2011 N 2750-U).

The results of the inventory are reflected in the cash inventory report (unified form N INV-15, approved by Decree of the Goskomstat of Russia dated 08.18.1998 N 88) and the statement of accounting of the results identified by the inventory (unified form N INV-26, approved by resolution of the Goskomstat of Russia dated 27.03 .2000 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.

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

Prepared answer:
Expert of the Legal Consulting Service GARANT
Samoiluk Olga

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor Gornostaev Vyacheslav

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.