An audit in the store is carried out in order to determine the balance of goods and identify financial deficiencies. Depending on the line of business of the store, the goods can be counted in pieces, kilograms, meters. When revising a product in a store, calculations must be made at the purchase price, that is, at the incoming price. In the case of revision of funds, calculations are carried out at the selling price of the goods.
It is necessary
Goods, proceeds, members of the audit, store personnel, previous audit certificates, invoices with a list of the goods brought
Instructions
Step 1
To be sure of the safety of material assets, the owner needs to conduct an audit in his store. According to the rules, an audit is carried out twice a year, while an order must be made to conduct an audit, the commission must have at least 3 people. If a material liability agreement was concluded with the sellers, an additional audit is carried out in the event of a change of the materially responsible person.
Step 2
During the audit of funds, you first need to take the balance from the previous inventory of the goods, while stopping the sale of products, add a new product that arrived after the last inventory in monetary terms. To increase efficiency, two people must count the goods, one counts, the second checks. Then the proceeds are added and the write-off is deducted. If there was a return of the goods, this amount is also deducted. As a result, the shortage should not exceed 2%.
Step 3
Unfortunately, discrepancies are rarely avoided. They usually arise due to the theft of staff, or theft of buyers and misappropriation of goods. For the inventory of food products, shrinkage and shrinkage of the goods must be taken into account. If during the audit a shortage of a certain group of goods is revealed, it is advisable to recheck again. Check if you forgot to count the item in the back room or warehouse. If, during audits, a shortage of no more than 2% of revenue is constantly revealed, then this is considered the norm. When the indicator rises to 5%, personnel should be replaced or the security system should be tightened. After the audit, an act is drawn up in 2 copies, which is signed by the employees and the commission.
