Prior to the adoption of the new Regulation on the Procedure for Conducting Cash Operations, the banks carried out the check of cash discipline. Since 2012, control over the completeness of accounting for the cash proceeds of organizations and entrepreneurs is the prerogative of the tax authorities.
It is necessary
- - Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation dated 12.10.2011 N 373-P;
- - Order of the Ministry of Finance of the Russian Federation of 2011-17-10 N 133n "On approval of the Administrative regulations for the execution by the Federal Tax Service of the state function of exercising control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs."
Instructions
Step 1
When conducting an audit, be guided by the Regulation on the procedure for conducting cash transactions No. 373-p of 12.10.2011. and the Administrative Regulations approved by the Order of the Ministry of Finance of the Russian Federation No. 133-n dated 17.10.2011. Please note that under the new rules, the tax authorities control in terms of compliance with cash discipline not only legal entities, but also individual entrepreneurs.
Step 2
Based on the decision of the head of the tax inspection or his deputy, prepare an order to conduct an audit in relation to an organization or an entrepreneur. Present the signed document against signature to an official (director, chief accountant, etc.), and in case of its absence or refusal to sign, record it in the order.
Step 3
Request for consideration the documents that are used in the course of cash circulation: cash book, receipt and debit orders, cashier-operator's journal, advance reports, strict reporting forms, book of income and expenses, order approving the limit of the cash balance and others, list which are given in the Administrative Regulations.
Step 4
Count the cash in the cash register of the company and in the drawer of the cash register, check with the balances indicated in the cash book and the journal of the cashier-operator. Examine the documents related to the purchase and use of cash registers, check the serial numbers with the entries in the journals.
Step 5
Check the timeliness of the reflection of cash transactions in the accounting, compliance with the cash balance limit, the correctness of paperwork. If discrepancies, deviations and questions arise, ask for written explanations and, if necessary, involve experts.
Step 6
Upon completion of the inspection, draw up an act containing information about the inspected and the inspecting persons, the date of the inspection, the period under review and the violations detected, in two copies. Familiarize with it under the signature of the entrepreneur or an official of the organization so that they can make their comments and objections.
