According to the rules for working with cash, all funds of the organization must be kept in the bank, while their withdrawal (collection) must be carried out regularly. When changing cashiers, as well as according to the planned schedule, funds in the cash desk are subject to revision.
Instructions
Step 1
Check the data reflected in the cash book with the balance of cash in the cash register. The amount of revenue must correspond to the readings of the summing counters and the control tape. The amount of money handed over by the cashier-operator to the senior cashier must coincide with the final check of the KKM.
Step 2
If an issue was made from the cash desk, which is not confirmed by the signature of the recipient in the cash invoice or other similar document, this amount is subject to collection from the cashier if an agreement on full liability was signed with him.
Step 3
If a surplus or shortage of money is found at the cash desk, draw up a special act on the results of the inventory of cash (form N INV-15), and also make the necessary entries in the record of the results revealed by the inventory (form N INV-26).
Step 4
The result of checking the cash registers is the identification of the amount of shortage with an indication of whose responsibility they must be attributed.
If the inventory at the end of the working day reveals a shortage of cash, the instructions for the use of the chart of accounts instruct to reflect the revealed amount of shortage on the debit of account 94 "Shortages and losses from damage to valuables" in correspondence with the credit of account 50 "Cashier".
Step 5
In most cases, the amount of the shortfall must be deducted from the cashier's salary, this operation is reflected by the following entry: account 94 credit and the debit of the account reflecting settlements with employees, subaccount 73-2 "Calculations for compensation for material damage". Thus, the shortage on the cash desk is closed by posting: debit of account 50, credit of account 73-2. If the shortage was not the fault of the cashier, then the message about the surplus of cash may come from the bank after recalculation. For example, during the day, funds were transferred to the bank and the following posting was made: debit 57, credit 50. Thus, the amount reflected in the credit of account 50 of the shortfall is credited to the company's current account and is recorded on the debit of account 51 in correspondence with account 50. A on account 94, a reversal entry is made in the amount of the surplus, which was originally recorded as a shortage.
