The audit at points of sale is carried out in accordance with Federal Law 129 and the "Regulations on accounting". You can recount the goods every month or when the team changes, but at least once every three months. The report should be submitted to the tax office on a quarterly basis.
It is necessary
- - commission;
- - accounting sheet;
- - incoming and outgoing invoices;
- - calculator.
Instructions
Step 1
To conduct an audit, create an audit committee. Include an accountant, administration members, shift salesmen, or brigades on the commission. If your organization has more than one team, each should have a senior salesperson.
Step 2
Calculate the actual balance of goods in the warehouse, in the sales area. The accountant is obliged to write down all the names of goods in the accounting sheet, as well as enter the amount of the remainder, expressed in pieces, kilograms or liters.
Step 3
Put the signatures of the administration, accountant, chief accountant, senior salespeople of all shifts under the accounting sheet.
Step 4
Calculate the revision sheet. Add up the amount of the remainder of the goods after the previous revision with the amount of goods in the warehouse and in the sales area, add the amounts on receipt notes. Calculate the cash balance at the time of the audit. From the received figure, subtract the amount of goods returned to the supplier, write-off and expense on all invoices, the amount of revenue received by the senior cashier. The result obtained should be equal to the actual balance of the goods.
Step 5
If, during the audit, surpluses are revealed, enter them in the income statement of the enterprise. If the audit revealed a shortage, write an act, familiarize all sellers with it. Require all sellers to write an explanatory note for the shortage they find. If necessary, invite a service technician to check the measuring instruments.
Step 6
You can deduct the entire amount of the shortfall from the salaries of the sellers or issue a written penalty, fire all those responsible under the article for lack of confidence and sue for damages caused to your organization.
Step 7
Dismissal applies only if you really do not trust the sellers, in which case you have the right to apply article 81 of the Labor Code of the Russian Federation or if the sellers refuse to voluntarily pay off the shortage.
