The cashier is fully financially responsible for the safety of cash at the cash desk. In the event of a shortfall, it is obliged to fully compensate for the damage, the introduction of which must be reflected in the financial accounting documents. The employer has the right to collect the entire missing amount forcibly, without asking the consent of the guilty person (Article No. 248 of the Labor Code of the Russian Federation).
It is necessary
- - financial documents;
- - Act;
- - written explanation.
Instructions
Step 1
Inventory of the cash register to identify the shortage is carried out in the presence of authorized persons of the administrative staff. If during the audit you found a shortage or it was revealed during the audit of financial statements, draw up a written act, sign it with the accountant, cashier and head of the company, ask all members of the administrative commission who carried out the audit to sign it.
Step 2
Get a written explanation of the shortage from the cashier. If the cashier refuses to give an explanation, issue another refusal statement.
Step 3
You have the right to terminate the employment contract with the cashier unilaterally, to recover the entire amount of the shortfall from the calculation upon dismissal. If you left the cashier for further work, deduct the shortfall from the salary in the amount of 20% (Article No. 138 of the Labor Code of the Russian Federation). You have the right to collect the missing funds in the cash register, regardless of whether you brought the employee to an administrative, criminal or disciplinary sanction or not (Article No. 248 of the Labor Code of the Russian Federation).
Step 4
In the accounting documents, spend the entire amount of the shortfall in accordance with the instructions of PBU 9/99. Put all the missing funds to the cashier. Recognize the shortage on Debit 94, Credit 50, indicating the amount in the appropriate line.
Step 5
Indicate the calculations for reimbursement of the shortage with Debit 73-2, Credit 94 and the amount in the corresponding column. After the employee voluntarily makes the shortfall to the cashier, take it to Debit 50, Credit 73-2.
Step 6
If you are doing monthly forced withholding, please enter Debit 70, Credit 73-2 and the amount in numbers in the appropriate box.
Step 7
Often, the employer does not collect the amount of the identified shortage from the cashier if it is insignificant or the employee's fault in its occurrence is not revealed. In this case, post the missing amount as part of the company's other expenses for Debit 91-2, Credit 94, indicating the amount in figures in the appropriate line. If you have recovered part of the amount and transferred part to other expenses, make the appropriate entries in the specified way.
Step 8
The deficiency formed as a result of a court order, if the employee did not admit his guilt, and it is proven in court, enter the cashier with the corresponding entries on Debit 76, Credit 94.
