So, for example, for fixed assets, inventory results are compiled as follows: accounting documents according to 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 inventory of fixed assets, intangible assets(form No. INV-18), Statement of accounting of results identified by inventory (form No. INV-26) - for fixed assets for which deviations from accounting data were identified.

Reflection of inventory in accounting

Let us recall that the discrepancies identified during the inventory between the actual availability of property and the data accounting 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 assignment to financial results at commercial organization or increasing 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 on inventory in case of identifying 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"
Shortage identified finished products 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”

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 the 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 and etc.);
• forms valuable papers;
• 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 actual inventory inventory Money and monetary documents located at the organization’s cash desk, an inventory report of cash is drawn up (form No. INV-15 may 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 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 proceeds in fact, more than the amount that appears in the printed report. In other words, there is a surplus at the box office.

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 the amount of damage not exceeding 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
- the shortage of cash resulting from the robbery of the cash register is reflected.

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 employees and other documents 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.

22.08.2019

Sometimes excess cash is found in the cash register of a business entity. As in the case of , the fact of identifying an excess amount of cash requires documentation, accounting, adequate management response.

After all, the execution of all cash transactions of an enterprise is within the competence of the cashier - an employee with whom the employer enters into an agreement on full financial responsibility.

Accordingly, cash accounting is an important aspect economic activity organizations.

Strict adherence to its rules and regulations is key to the smooth running of the company.

What to do if excess funds are identified during inventory?

Cash surplus means that the real amount of available cash of the enterprise, confirmed by the results of the audit performed, exceeds the amount of cash recorded in the cash accounting registers.

Excess cash in a company is often detected by the inventory commission based on the results of a cash audit.

When such facts are discovered, members of the commission carrying out the investigation study the accounting documentation.

The commission’s tasks are to document this fact, establish the causes of the cash surplus, determine the culprit of the detected violations, and correctly eliminate the identified discrepancies in accounting.

Possible reasons for the detected money

The discovery of excess cash in an organization's cash register is often perceived ambiguously by the employer.

This makes management's reaction to the facts of cash surpluses significantly different from the typical consequences of identifying cash shortages, in which embezzlement/theft usually becomes the priority version.

Thus, the presence of excess, unaccounted cash in the cash register can be caused, for example, by the sale of goods at an erroneously indicated (inflated) price or, alternatively, underweight.

Although, of course, such situations rarely arise by chance when modern systems control and execution of transactions.

Talking about possible reasons, we cannot exclude the fact that cashiers of trade organizations sometimes report their own money to the cash register.

This is often done when there is a shortage of change bills in order to freely give change to customers.

Sometimes employees forget about this, which causes excess cash to appear in the cash drawer.

One way or another, these facts can be regarded as, which is not acceptable from the point of view of conducting cash transactions.

Determining the culprit

In order to find out the reasons for the situation and correctly record cash surpluses in accounting, the inventory commission sends appropriate requests to financially responsible entities - the organization's cashiers.

Employees of the company who are personally responsible for the correct management of the cash register provide written explanations regarding excess cash.

Explanatory notes from responsible persons make it possible to identify the entities responsible for the appearance of cash surpluses.

In addition, the solution of this problem is effectively facilitated by reconciling factual information with accounting information.

How is an explanatory note drawn up by the cashier of an organization?

If an audit reveals a cash surplus at an enterprise, the responsible cashier is obliged to provide his employer with an explanatory note regarding this fact.

Current legislation provides that the head of a business entity must require the cashier to provide the necessary explanations in writing within 2 (two) days.

Being a financially responsible entity, the cashier does not have the right to refuse to write an explanatory note.

This paper is an official document.

It can be compiled manually or as a computer printout. One way or another, the explanatory note is written on the official form (form) of the business entity and signed by the cashier (with a transcript).

The explanatory document drawn up by the cashier regarding the detected excess cash contains two key sections:

• Description of facts/circumstances. The prerequisites for the situation that arose or the real events that led to its occurrence are indicated.
• A statement of specific reasons for the appearance of excess (unaccounted for) cash in the cash register. As a rule, there are several such reasons. They should be correctly identified to minimize the degree of guilt and mitigate future liability.

In addition, the explanatory paper, presented in two copies, must contain the following mandatory details:

• name of the business entity (employing company);
• Full name, position of the manager;
• the name of the paper itself (“Explanatory”);
• Full name, position of the responsible employee (cashier);
• date of preparation of the document, signature of the originator.

When the document is fully drawn up and signed by the cashier, it should be provided to the employer. The manager signs the paper (both copies) with the registration number. One copy must remain with the compiler (cashier).

What documents need to be completed?

The work of the inventory commission to identify and investigate cash irregularities in the organization is necessarily recorded by maintaining a special protocol, which reflects the following:

• detailing the results of the cash audit;
• description of methods used to identify cash surpluses;
• expert conclusions regarding the discovery of excess cash in the company's cash register.

The results of the activities of the inventory commission in the prescribed form are provided to the head of the organization, who authorizes the acceptance of excess cash into the cash desk by issuing a special administrative act.

The documentary basis for drawing up such an order is the cash inventory report, drawn up by the audit commission according to the INV-15 standard and containing the following information:

Accounting and posting - postings

A copy of the INV-15 act is sent to the accounting department to perform the necessary accounting actions. The accountant makes the necessary postings (account correspondence).

Cash surpluses are recorded by accounting in the month of completion of the relevant check and, if an inventory was carried out, are accounted for on the date of acceptance of the detected cash.

If an annual audit was carried out, its results are reflected in annual reports.

Identified excess cash in the cash register is reflected in accounting entries using the following entries:

Useful video

What to do if you find a surplus at the cash register is described in this video:

conclusions

Like cash shortages, cash surpluses detected during an audit require certain actions on the part of the inventory commission, management, and the responsible cashier.

Everything is carefully documented by the protocol, an inventory act is necessarily drawn up, and the financially responsible entity prepares an explanatory document regarding the cash surplus.

The reasons for the appearance of unaccounted cash are clarified, the guilty party is determined, the employer issues a verdict on accepting the cash surplus for accounting and imposing sanctions on the culprit, and appropriate orders are issued.

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 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 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 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, Chief Accountant and cashier.

Before carrying out the procedure, prepares a cash report. It includes everything source documents, which must be at the cash register. 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. verified with information in the cash book and 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.

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 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

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 lack 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, they are used operating cash desks. 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

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

To summarize the movement of funds in non-cash form the balance sheet uses accounts 51 “bank account in rubles” and 52 “Currency accounts”. 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.

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.

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:

1. 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.”
2. 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 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.

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 regulations enterprises.

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:

1. An independent appraiser determines the price of non-income assets. This is a simpler and more transparent method.
2. The trade organization conducts comparative analysis market prices for such 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 statistical structures 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 Methodical instructions № 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 management order and enshrined in accounting policy enterprises. 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.

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 register: 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 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.