Surpluses in the cash register identified during inventory posting. Surplus in the cash register - what to do, fine if detected, accounting entries

The organization's cash desk is designed to store funds, strict reporting forms, bills and other monetary documents. Inventory is a tool for identifying surpluses and shortages in the organization's cash register. How to formalize the inventory results, what transactions are generated when surpluses or shortages are identified at the cash register - we will consider further.

Cash audit rules

The cash register inventory is carried out at a frequency established by order of management and enshrined in the accounting policy of the enterprise. The same regulations establish the inventory procedure. The cashier is recognized as the financially responsible person for the cash register.

Before the inventory, the manager (director) issues an order (order), which indicates the start date and composition of the inspection commission.

The commission must include at least three people. The presence of the MOL on the commission's list is mandatory. In addition, the presence of security and internal audit employees (if available) is desirable. If there is no signature of even one of the commission members, the inventory is considered invalid.

Before checking, the cashier stops all operations and generates a cash report.

Example of a cash report

This report reflects all incoming and outgoing orders, which, in addition, must comply with the approved forms. Identified missing or excess amounts are reflected in accounting during the audit period.

During the inventory the following is also checked:

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Setting a limit on the balance of DS at the cash desk;
Inconsistency between the dates of cash receipts and the actual issuance of money;
Correctness of correspondence of cash document accounts;
Whether unpaid wages were deposited on time.

Based on the results of the inventory, an inventory report INV-15 is drawn up. In commercial organizations, surpluses and shortages are written off to the financial result.

Example of an inventory report

Unscheduled audit of the cash register

The cash register inventory can be carried out unscheduled, suddenly and without warning, in order to control the responsibility of the MOL. The timing and procedure for unscheduled inventory are also established by the regulations of the enterprise.

Reflection of surplus

The discovery of surpluses based on the results of a cash register inventory does not have any consequences for the financially responsible person.

Example

In Margaritka LLC, as a result of a cash inventory, a surplus in the amount of 1,050 rubles was discovered.

The accountant makes entries according to the identified surpluses:

That is, the detected surplus amounts are included in non-operating income.

Reflecting shortages

The identified amounts of shortages, until their culprits are clarified, are accounted for in account 94 “Shortages and losses from damage to valuables.” Shortages that cannot be attributed to specific sources are written off to non-operating expenses.

Examples

LLC Nord-West, based on the results of the inventory in March 2016, revealed a shortage in the cash register in the amount of 550 rubles.

The accountant of Nord-West LLC makes an entry for the identified shortage in the cash register:

The culprit of the shortage was not discovered and it was decided to write off this amount as non-operating expenses. Generated postings:

In April, a shortage of 1,000 rubles was again recorded. This time it was decided to attribute the damage to the cashier's account. Postings in this case:

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2.4. Cash register inventory

Within the time limits established by the manager, as well as when cashiers change, an inventory of the cash register must be carried out. When making an inventory, you should be guided by Methodological Instructions No. 49. Carrying out an inventory is entrusted to a permanent inventory commission, which includes representatives of the administration and various services of the enterprise. The commission includes a representative of the accounting department, but not the chief accountant. The cash register inventory is usually carried out at least once a quarter. The enterprise issues an order to conduct an inventory.

Based on the results of the inventory, acts are drawn up in form No. inv-15 “Cash Inventory Act” and in form No. inv-16 “Inventory list of securities and forms of strict reporting documents.” If surpluses or shortages are detected, the acts indicate their amount and the circumstances of their occurrence. The acts are drawn up in 2 copies, one of which is sent to the accounting department. Identified cash surpluses in the cash register are accounted for and attributed to other income (Ct. Account 91/1 “Other income”). The identified shortage of funds in the cash register relates to on the guilty person(Dt. 73/2 “Calculations for compensation for material damage”).

Typical entries for recording cash register inventory results

Reflects surplus funds identified based on the results of the cash register inventory.

The shortage of funds identified based on the results of the cash register inventory is reflected.

The amount of the shortfall in the cash register is written off to the guilty person

The amount of the shortage of funds was deposited into the cash register by the guilty person

The amount of the shortage of funds in the cash register was withheld from the wages of the guilty person

The amount of cash shortage in the cash register is written off if the court refuses to collect it from the guilty person

3. Accounting for other funds

3.1. Accounting for monetary documents

Cash documents can be stored at the cash desk: postage stamps, state duty stamps, vouchers to holiday homes, paid travel documents, etc.

The receipt and issuance of monetary documents, as a rule, is formalized by PKO and RKO, with the subsequent preparation by the cashier of a report on the movement of monetary documents. Analytical accounting of documents is carried out according to their types in the Book of Movement of Cash Documents, and synthetic accounting on account 50/3 - d.d. in the amount of actual costs for their acquisition.

1) Funds were issued for the purchase of postage stamps

2) Postage stamps were purchased by the accountable person according to the advance report

3) Postage stamps were used to process postal documentation

1) Transferred from the account to the travel company for vouchers

2) Vouchers have been posted to the organization’s cash desk

3) Vouchers were issued from the cash desk to employees of the organization with payment of 50% of their cost

— for the amount of the cost of vouchers for paid employees D73-K50/3

For the amount of the cost of vouchers paid by organization D 91-K50/3

4) Funds were received from the organization’s employees to pay for the cost of vouchers

Inventory transactions

Accounting Features

The results of a comprehensive audit of an organization’s assets may vary:

shortage - when accounting balances are greater than actual ones;
surplus - when excess goods or materials are identified that are not in the accounting data;
re-sorting - when some material assets are missing, but there are extra values under other items.

In addition, there is also an audit of mutual settlements, the results of which the accountant also displays in accounting. The main document in any situation is the collation sheet of inventory results of inventory items, form No. INV-19; on its basis, accounting of inventory results is carried out. The matching statement may be of a different form if it is specified in the accounting policy. On its basis, an inventory is carried out; accounting entries will reflect the identification of shortages, surpluses and re-seorts.

Missing: wiring

Shortage, unfortunately, is the most common result of inventory, especially in trading companies and warehouses. This is due to various factors:

careless storage;
theft by employees or clients;
natural decline (so-called “shrinkage”, “decay”, etc.);
other factors.

It is allowed to write off painlessly only shortfalls within the limits of natural loss norms. Such standards are established for each type of product, material and raw material and are officially enshrined in the accounting policy. The rest of the shortage is written off to the perpetrators, and only if they could not be identified is it written off. A step-by-step algorithm for accounting for identified shortages by an accountant.

Step 1. First, you need to attribute the cost of all missing assets to account 94 “Shortages and losses from damage to valuables” using the following entries:

Dt 94 Kt 10 (07, 08, 41, 43) - shortage of materials (equipment, investments in non-current assets, goods);
Dt 94 Kt 50 - lack of money in the cash register.

If there is a shortage of fixed assets or intangible assets, several entries will have to be made, since it is necessary to take into account not only the residual value, but also the depreciation accrued over the period of their operation. They will look like this:

Dt 02 Kt 01 - depreciation of missing fixed assets;
Dt 05 Kt 04 - amortization of missing intangible assets;
Dt 94 Kt 01 (04) - residual value of missing fixed assets or intangible assets.

Step 2. If there are not enough materials or raw materials within the limits of natural loss, then they can be immediately written off to expense accounts. In order for the accountant to have the right to make such entries, the head of the company issues an order based on the results of the inventory. When all formalities are completed, the postings will look like this:

Step 3. If there is a shortage of more valuables than the established standards, the shortage must be attributed to the persons responsible for it. To do this, there must be a corresponding conclusion of the commission and an order from management. After completing all these documents, the following entry is made in the accounting registers:

For account 73, analytical accounting is required in the context of all culprits with the corresponding entries.

Step 4. If the perpetrators could not be identified or they were able to defend in court the impossibility of compensating the company for losses, the amount of the shortfall is included in other expenses. The wiring looks like this:

Inventory surplus: postings

If during the audit, unaccounted for material assets, which are usually called surplus, were identified, they must be registered or capitalized. The accountant must do this at the market value on the date of the inventory. Commercial organizations include this amount in their financial results, while non-profit organizations increase their income with it. For these purposes, passive synthetic account 91-1 “Other income” is used. In order to correctly display surpluses in accounting, we have collected the transactions in one table.

Sub-accounts, accounting statements and other documents are used for analytics. Fixed assets registered in this way are subject to depreciation in the usual manner.

Re-grading: postings

Sometimes it happens that during the inspection, both surplus and missing goods or materials were identified. This is a re-sort, but only if the material assets are of the same type or they were in the custody of one person. In this case, it is allowed to carry out the so-called re-offset in accounting. That is, to cover the shortage with surpluses. There are different wiring for this.

Example 1. The cost of missing assets turned out to be higher than the cost of unaccounted for assets that were in surplus. For example, during a warehouse audit, 100 kg of rice were found instead of 150 kg and 200 kg of millet instead of 175 kg. Rice is more expensive than millet and its deficiency in weight is greater than the excess of millet. The accountant made the following entries based on the inventory results:

Dt 94 Kt 41 subaccount “Rice” - the cost of the missing 50 kg of rice;

Dt 41 subaccount “Millet” Kt 94 - cost of extra 25 kg of millet;

Dt 41 subaccount “Rice” Kt 41 subaccount “Millet” - offset cost (the difference between the cost of credited millet and the missing rice);

Dt 94 Kt 41 - the amount of excess of the shortage over the surplus is written off.

In the situation under consideration, the storekeeper turned out to be the culprit for the shortage that arose as a result of offset. The following entry was made for the amount to be collected from him:

If it is not possible to recover the loss or the court finds the storekeeper not guilty, the accountant will write off the difference as distribution and production costs.

Example 2. Let's consider the same situation, but swap rice and millet, as a result of which we will find that the amount of goods that should be capitalized is greater than what is missing in the warehouse. Postings based on inventory results will look like this:

A shortage was detected at the cash register: postings. How to reflect surpluses and shortages

All cash transactions are periodically audited and all valuables are checked. The inspection is carried out by the organization's inventory commission. Its members, in the presence of a responsible person, check the availability of money, receipts for deposited valuables, check books and strict reporting forms. Inconsistencies identified during inspections are documented in accounting acts. For more details on how a shortage is determined at the cash register, the entries that must be indicated in the balance sheet if it is detected, read on.

Values

The cash desk at an enterprise may contain cash, payment documents, securities and strict reporting forms. Payment documents include not only receipts, but also stamps (postal, bill and state duties), vouchers to sanatoriums, air tickets and other documents. Strict reporting forms include: receipts, certificates, diplomas, subscriptions, tickets, coupons, shipping documents, etc. The cashier bears financial responsibility for the preservation of monetary documents.

Inventory

The procedure for carrying out cash inventory is regulated by the “Procedure for maintaining the cash register No. 40”, approved by the Board of Directors of the Central Bank of the Russian Federation, and Letter of the Central Bank No. 18 dated 04.10.93.

The timing of the inspection at the enterprise is established by the manager and enshrined in the order. The inventory is carried out by a specially created commission, which includes representatives of the administration, the chief accountant and the cashier.

Before carrying out the procedure, prepares a cash report. It includes all primary documents that should be at the cash desk. If the inventory reveals unclosed statements (for salary payments), then all unpaid amounts are equated to cash. The amounts paid are recorded separately in the document.

The cashier is required to provide a receipt stating that by the time the inventory begins, payment documents have been submitted to the accounting department, and all cash has been recorded. This must be done so that upon completion of the check the cashier does not declare that he has payment documents. The cashier's report is checked against the information in the cash book and the order.

To conceal the fact of embezzlement of funds, receipts are often used as documents. But they cannot confirm the expenditure of funds, since they are not drawn up in a unified form and do not contain the signatures of the recipient, the chief accountant and the manager. If such documents exist, then it is considered that a shortage was identified during the inventory of the cash register. The entry must be made in the balance sheet on the date of the audit. The chairman of the commission endorses all orders and attaches them to the report. This document serves as the basis for recording fund balances.

Peculiarities

During the inventory you need to check:

whether the cash balance in the cash register exceeded the established limit;
targeted use of funds;
correspondence of the date of the transaction in the cash register and the debit order;
validity of records;
timely return of unpaid salary balances to the account;
correctness of paperwork;
presence of signatures of the director, chief accountant on blank checks;
the fact of keeping the checkbook outside the cash register;
legality of transactions carried out within one transaction;
correctness of correspondence invoices.

Cash recount

The availability of funds in the cash register is confirmed by a sheet-by-sheet count of cash, securities and monetary documents. The cashier carries out the recount in the presence of members of the commission. Money is calculated for each bill separately, starting with the highest denomination. If there is a large number of banknotes, then an inventory is drawn up indicating the denomination and number of banknotes. This document is signed by the commission. If there is a shortage of funds, then a shortage has been identified at the cash register. Posting to accounting using account 50 “Cash” confirms this fact.

Recalculation of forms

The actual availability of Central Bank forms and reporting documents is carried out by name, type and category of forms. For example, shares can be registered, bearer, interest-bearing and ordinary. During the check, the starting and ending numbers of the forms, their series and cost are also recorded.

All these monetary documents are registered based on the results of the inventory in the amount of expenses for their acquisition. The balance of the forms is determined based on the data in the cash book or report. If a shortage of forms is detected, the shortage is registered at the cash desk. Accounting entries are made according to analytical and synthetic accounting accounts. Examples of registration of such operations will be presented below.

Shortage at the cash register: postings

At enterprises, cash is accounted for in account 50 “Cash”, which has three sub-accounts: 50-1 “Cash of the enterprise”, 50-2 “Operating cash”, 50-3 “Payment documents”. Reporting forms on the off-balance sheet account 006 of the same name are taken into account separately.

Identified surplus funds are subject to capitalization under the item of non-operating income. The entry DT50-1 KT91-1 is made in the control unit.

The shortage of funds in the cash register is reflected by posting using account 94 in the DT for the amount of actual expenses. Let's look at typical wiring:

— DT94 KT006 – lack of forms.

— DT94 KT50-1(50-3) – lack of money in the cash register.

Posting DT73-2 KT94 reflects the write-off of the shortage to the cashier. Compensation for damage from an employee’s salary is reflected in the entry DT70(50) KT73-2.

In the absence of a guilty person, how is the shortage reflected in the cash register? Postings:

— DT94 KT50-1 – fact of identifying a shortage of funds;

— DT91-2 KT94 — the amount of the shortage is included in non-operating expenses.

Reporting

The inventory results are reflected in the act in form No. INV-15. It includes the cashier’s explanations for the identified violations and the management’s resolution. The report is drawn up in two copies, signed by the commission and brought to the attention of management. One copy remains in the accounting department, the second - with the cashier.

Checking operating cash registers

For settlements with company employees, operating cash desks are used. The procedure for checking them differs from that described above.

The commission, in the presence of the cashier, records meter readings that reflect the amount of revenue. The data is checked against the submitted cash register tape. The difference in the balance at the beginning and end of the day reflects the daily amount of revenue. The numbers in the cash book, on the tape and on the counters must be identical.

Cash recalculation is carried out using the purchase method. The resulting balance is compared with the accounting balance. Based on the results of the inventory, a shortage of funds in the cash register may be identified. The posting, which in this case is entered into the balance sheet, looks like this: DT94 KT50-2.

Checking bank accounts

An inventory must be carried out before submitting annual reports. Since an organization can open accounts in different banks, before checking it should study in detail all banking agreements, check the legality and feasibility of opening an account.

To summarize the movement of funds in non-cash form, accounts 51 “bank account in rubles” and 52 “Currency accounts” are used in the balance sheet. To detail the information, you can use subaccounts 52-1 “Currency account in the Russian Federation” and 52-2 “Currency account abroad”. The balance of funds is converted into rubles at the official rate twice: at the time of the transaction and during the inventory. In this case, exchange rate differences appear. Positive values are included in the financial results for non-operating income. Negative ones are reflected in the control unit with the entry DT91-2 KT50.

Inventory is carried out by reconciling the balance of funds with the data of the statements. Additionally, the revolutions for DT and CT are compared. During the inspection, surpluses and shortages in the cash register may be identified. Postings:

— DT76-2 KT51 — identification of amounts erroneously credited to a bank account.

— DT51 KT76-2 – receipt of payments.

This is how cash register inventory is carried out at an enterprise.

So, for example, for fixed assets, inventory results are documented in the following accounting documents according to the forms approved by the State Statistics Committee of the Russian Federation:

Inventory inventory of fixed assets (form No. INV-1) - for all inspected fixed assets;
Comparison statement of the results of the inventory of fixed assets, intangible assets (form No. INV-18), Statement of accounting of the results identified by the inventory (form No. INV-26) - for fixed assets for which deviations from the accounting data were identified.

Reflection of inventory in accounting

Let us recall that discrepancies identified during the inventory between the actual availability of property and accounting data are reflected in the following order (clause 28 of Order of the Ministry of Finance dated July 29, 1998 No. 34n):

Type of discrepancy	Accounting procedure
Surplus	Capitalization at market value on the date of inventory with attribution to the financial results of a commercial organization or an increase in income for a non-profit organization
Shortage within the limits of natural loss	Attribution to production or distribution costs (expenses)
Shortage in excess of natural loss norms	Attribution at the expense of the perpetrators. If the perpetrators are not identified or the court refuses to recover damages from them, then the losses are written off against the financial results of a commercial organization or an increase in expenses for a non-profit organization

Inventory: accounting entries

If surpluses are identified during inventory, the following entries are generated:

If, for example, a surplus is detected at the cash register, the posting will be as follows:

Debit account 50 “Cash” - Credit account 91-1

Thus, if surpluses are identified, the posting is constructed as a debit to the property accounting accounts in which it is recorded, and a credit to account 91-1.

Accounting entries for inventory in the event of shortages:

Operation	Account debit	Account credit
A shortage of materials was identified as a result of an inventory count.	94 “Shortages and losses from damage to valuables”	10 "Materials"
The inventory revealed a shortage of fixed assets		01 "Fixed assets"
A shortage of finished products was identified during inventory		43 “Finished products”
The shortage was written off within the limits of natural loss	20 "Main production" 25 “General production expenses” 44 “Sales expenses”, etc.	94
The shortage of valuables in excess of loss norms was written off in the presence of culprits	73 “Settlements with personnel for other operations”
The shortage of valuables in excess of the loss norms is written off if the perpetrators are not identified or the court refuses to collect from them	91-2 “Other expenses”

22.08.2019

Sometimes excess cash is found in the cash register of a business entity. As in the case with, the fact of identifying an excess amount of cash requires documentation, accounting, and an adequate response from management.

After all, the execution of all cash transactions of an enterprise is within the competence of the cashier - an employee with whom the employer enters into an agreement on full financial responsibility.

Accordingly, cash accounting is an important aspect of the economic activity of an organization.

Strict adherence to its rules and regulations is key to the smooth running of the company.

What to do if excess funds are identified during inventory?

Cash surplus means that the real amount of available cash of the enterprise, confirmed by the results of the audit performed, exceeds the amount of cash recorded in the cash accounting registers.

Excess cash in a company is often detected by the inventory commission based on the results of a cash audit.

When such facts are discovered, members of the commission carrying out the investigation study the accounting documentation.

The commission’s tasks are to document this fact, establish the causes of the cash surplus, determine the culprit of the detected violations, and correctly eliminate the identified discrepancies in accounting.

Possible reasons for the detected money

The discovery of excess cash in an organization's cash register is often perceived ambiguously by the employer.

This makes management's reaction to the facts of cash surpluses significantly different from the typical consequences of identifying cash shortages, in which embezzlement/theft usually becomes the priority version.

Thus, the presence of excess, unaccounted cash in the cash register can be caused, for example, by the sale of goods at an erroneously indicated (inflated) price or, alternatively, underweight.

Although, of course, such situations rarely arise by chance with modern control and transaction systems.

Speaking about possible reasons, we cannot exclude the fact that cashiers of trade organizations sometimes report their own money to the cash register.

This is often done when there is a shortage of change bills in order to freely give change to customers.

Sometimes employees forget about this, which causes excess cash to appear in the cash drawer.

One way or another, these facts can be regarded as, which is not acceptable from the point of view of conducting cash transactions.

Determining the culprit

In order to find out the reasons for the situation and correctly record cash surpluses in accounting, the inventory commission sends appropriate requests to financially responsible entities - the organization's cashiers.

Employees of the company who are personally responsible for the correct management of the cash register provide written explanations regarding excess cash.

Explanatory notes from responsible persons make it possible to identify the entities responsible for the appearance of cash surpluses.

In addition, the solution of this problem is effectively facilitated by reconciling factual information with accounting information.

How is an explanatory note drawn up by the cashier of an organization?

If an audit reveals a cash surplus at an enterprise, the responsible cashier is obliged to provide his employer with an explanatory note regarding this fact.

Current legislation provides that the head of a business entity must require the cashier to provide the necessary explanations in writing within 2 (two) days.

Being a financially responsible entity, the cashier does not have the right to refuse to write an explanatory note.

This paper is an official document.

It can be compiled manually or as a computer printout. One way or another, the explanatory note is written on the official form (form) of the business entity and signed by the cashier (with a transcript).

The explanatory document drawn up by the cashier regarding the detected excess cash contains two key sections:

Description of facts/circumstances. The prerequisites for the situation that arose or the real events that led to its occurrence are indicated.
A statement of specific reasons for the appearance of excess (unaccounted for) cash in the cash register. As a rule, there are several such reasons. They should be correctly identified to minimize the degree of guilt and mitigate future liability.

In addition, the explanatory paper, presented in two copies, must contain the following mandatory details:

name of the business entity (employing company);
Full name, position of the manager;
the name of the paper itself (“Explanatory”);
Full name, position of the responsible employee (cashier);
date of preparation of the document, signature of the originator.

When the document is fully drawn up and signed by the cashier, it should be provided to the employer. The manager signs the paper (both copies) with the registration number. One copy must remain with the compiler (cashier).

What documents need to be completed?

The work of the inventory commission to identify and investigate cash irregularities in the organization is necessarily recorded by maintaining a special protocol, which reflects the following:

detailing the results of the cash audit;
description of methods used to identify cash surpluses;
expert conclusions regarding the discovery of excess cash in the company's cash register.

The results of the activities of the inventory commission in the prescribed form are provided to the head of the organization, who authorizes the acceptance of excess cash into the cash desk by issuing a special administrative act.

The documentary basis for drawing up such an order is the cash inventory report, drawn up by the audit commission according to the INV-15 standard and containing the following information:

Accounting and posting - postings

A copy of the INV-15 act is sent to the accounting department to perform the necessary accounting actions. The accountant makes the necessary postings (account correspondence).

Cash surpluses are recorded by accounting in the month of completion of the relevant check and, if an inventory was carried out, are accounted for on the date of acceptance of the detected cash.

If an annual audit was carried out, its results are reflected in the annual reports.

Identified excess cash in the cash register is reflected in accounting entries using the following entries:

Useful video

What to do if you find a surplus at the cash register is described in this video:

conclusions

Like cash shortages, cash surpluses detected during an audit require certain actions on the part of the inventory commission, management, and the responsible cashier.

Everything is carefully documented by the protocol, an inventory act is necessarily drawn up, and the financially responsible entity prepares an explanatory document regarding the cash surplus.

The reasons for the appearance of unaccounted cash are clarified, the guilty party is determined, the employer issues a verdict on accepting the cash surplus for accounting and imposing sanctions on the culprit, and appropriate orders are issued.

Unaccounted funds (surpluses) identified during the inventory of the cash register of a budgetary institution are reflected in balance sheet account 2.401.10.180 “Other income” as part of non-operating income with the following entry:

Debit account 2.201.34.510 Credit account 2.401.10.180, with simultaneous reflection

increase in off-balance sheet account 17 according to KOSGU code 180.

Subsequent transfer of funds to the institution’s personal account is reflected in the following entries:

Cash was issued from the cash register for deposit into the personal account:

Debit account 2.210.03.560 Credit account 2.201.34.610, with a simultaneous increase in off-balance sheet account 18 (according to KOSGU code 610)

Money credited to the institution's account:

Debit account 2.201.11.510 Credit account 2.210.03.660, with a simultaneous increase in off-balance sheet account 17 (according to KOSGU code 510).

At the same time, taking into account that from 01/01/2015 operations related to cash funds of budgetary institutions are carried out using settlement debit bank cards, the draft order of the Ministry of Finance of Russia dated 09/18/2014 on amendments to instruction No. 174n provides for the reflection of transactions on the withdrawal of funds from the institution's cash desk when depositing cash using bank cards through an ATM (cash dispensing point, electronic terminal or other technical means intended for performing transactions using cards). In this case, it is necessary to reflect the following transactions (similar to transactions when transferring cash to collectors):

Money was issued from the cash register for depositing into a personal account using a settlement (debit) card: Debit account 2.201.23.510 Credit account 2.201.34.610 - with a simultaneous increase in off-balance sheet account 17 (according to KOSGU code 510) and off-balance sheet account 18 (according to KOSGU code 610) .

Money was credited to the institution’s personal account (based on an account statement) using a payment (debit) card:

Debit account 2.201.11.510 Credit account 2.201.23.610 - with a simultaneous increase in off-balance sheet account 17 (according to KOSGU code 510) and off-balance sheet account 18 (according to KOSGU code 610).

The draft order also stipulates that if the receipt (crediting) of funds to balance account No. 40116 “Funds for paying cash and making settlements for individual transactions” from the institution’s cash desk occurs on a transaction day different from the day of transfer from the cash desk, then postings are made through account 0.210.03.000 “Settlements with the financial authority for cash” (Debit of account 2.210.03.560 Credit of account 2.201.23.610).

But, given that the changes have not entered into force, it is necessary to coordinate the use of these entries with the founder and consolidate them in the accounting policies of the institution.

Rationale

2.4. Cash register inventory

Based on the results of the inventory, acts are drawn up in form No. inv-15 “Cash Inventory Act” and in form No. inv-16 “Inventory list of securities and forms of strict reporting documents.” If surpluses or shortages are detected, the acts indicate their amount and the circumstances of their occurrence. The acts are drawn up in 2 copies, one of which is sent to the accounting department. Identified cash surpluses in the cash register are accounted for and are included in other income (Ct. Account 91/1 “Other income”). The identified shortage of funds in the cash register is attributed to the guilty person (Dt. 73/2 “Calculations for compensation of material damage”).

3.1. Accounting for monetary documents

Cash documents can be stored at the cash desk: postage stamps, state duty stamps, vouchers to holiday homes, paid travel documents, etc.

1) Funds were issued for the purchase of postage stamps

2) Postage stamps were purchased by the accountable person according to the advance report

3) Postage stamps were used to process postal documentation

1) Transferred from the account to the travel company for vouchers

2) Vouchers have been posted to the organization’s cash desk

3) Vouchers were issued from the cash desk to employees of the organization with payment of 50% of their cost

– for the amount of the cost of vouchers for paid employees D73-K50/3

For the amount of the cost of vouchers paid by organization D 91-K50/3

4) Funds were received from the organization’s employees to pay for the cost of vouchers

Tax authorities and investigators have agreed who can be considered “tax criminals”

The Investigative Committee and the Tax Service have developed methodological recommendations for establishing facts of deliberate non-payment of taxes and forming an evidence base.

Pension Fund branches do not have the right to demand zero SZV-M from companies

Recently, the Altai branch of the Pension Fund of the Russian Federation issued an ambiguous information message regarding the rules for submitting SZV-M. The information stated that “even if there are no employees, the employer still submits information, but only without indicating the list of insured persons.”

Changes have been made to PBU “Accounting Policies”

As of August 6, 2017, amendments to PBU 1/2008 “Accounting Policies of Organizations” come into force. Thus, in particular, it has been established that in cases where federal standards do not provide for a method of accounting for a specific issue, a company can develop its own method.

Unscrupulous taxpayers may be refused to accept reports

Khabarovsk tax officials reported that territorial inspectorates have the right not to accept declarations from organizations that have signs of unscrupulous payers.

Daily allowances for traveling workers: whether to charge personal income tax and contributions

If an employee’s work involves constant travel, then the amount of daily allowance issued to him is not subject to either contributions or personal income tax in full, and not just within the general limit.

The cost of drinking water for the office can be taken into account in the income tax base

The organization's expenses for purchasing drinking water for employees and installing coolers are included in the costs of ensuring normal working conditions, which, in turn, are taken into account as part of other expenses. This means that “water” amounts can be included in the “profitable” base without any problems.

For income tax purposes, the date of presentation of the “primary report” is the date of its preparation

Expenses for the acquisition of work (services) performed (rendered) by third parties are recognized for “profitable” purposes in the period in which the fact of performing these works (rendering services) is documented. The Ministry of Finance reminded what to consider as the date of such documentary evidence.

A shortage was detected at the cash register: postings. How to reflect surpluses and shortages

December 14, 2016

Inventory

Checking bank accounts

– DT76-2 KT51 – identification of amounts erroneously credited to a bank account.

– DT51 KT76-2 – receipt of payments.

This is how cash register inventory is carried out at an enterprise.

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>Surplus at the cash register

Surplus on hand

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The occurrence of a surplus (shortage) in the organization's cash register is reflected in accounting based on inventory data (forms N INV-15, N INV-26) and an accounting certificate. If it is revealed that there is a surplus (shortage) of funds at the organization's cash desk, incoming (outgoing) cash orders are not issued.

In this situation, entries in the cash book should also not be made.

All business transactions carried out by the organization must be documented with supporting documents, which serve as primary accounting documents on the basis of which accounting is maintained (Clause 1, Article 9 of Federal Law No. 129-FZ “On Accounting” (hereinafter referred to as Law No. 129-FZ) ).

Conducting cash transactions by legal entities is carried out in accordance with the provisions of the Regulations on the procedure for conducting cash transactions, approved by decision of the Bank of Russia N 373-P (hereinafter referred to as the Regulations).

Cash transactions are formalized by incoming cash orders (form 0310001) and outgoing cash orders (form 0310002) (hereinafter referred to as cash documents) (clause 1.8 of Procedure N 373-P).

In accordance with clause 3.3 of the Regulations, when an organization conducts cash transactions using cash register equipment, upon completion of their implementation, based on the control tape removed from the cash register equipment, a cash receipt order (form 0310001) is issued for the total amount of cash received.

Note that based on the cited norm and other provisions of Chapter 3 “Procedure for accepting cash” of the Regulations, we can come to the conclusion that a cash receipt order is applied only when received from a specific depositor.

Reflection in postings of surpluses and shortages in the cash register

The use of this document when identifying the fact of excess funds in the cash register is not provided.

We come to a similar conclusion with regard to the procedure for applying the cash expense order (form 0310002) (clauses 4.1, 4.2 of the Regulations). In other words, when it is revealed that there is a surplus (shortage) of funds at the organization’s cash desk, incoming (outgoing) cash orders are not issued.

Entries in the cash book (form 0310004) are made by the cashier for each incoming (outgoing) cash order issued for cash received (issued) (clause 5.2 of the Regulations). Since we came to the conclusion that when it is revealed that there is a surplus (shortage) of funds at the organization’s cash desk, incoming (outgoing) cash orders are not issued, then in this situation, entries in the cash book should not be made either.

In accordance with paragraph 3 of Art. 1 of Law N 129-FZ, one of the main tasks of accounting is the formation of complete and reliable information about the activities of the organization and its property status.

If a surplus (shortage) of cash or other valuables in the cash register is identified, to ensure the reliability of accounting data and financial statements, the organization should conduct an inventory of the cash register (clause 1 of Article 12 of Law No. 129-FZ).

Please note that the Regulations do not establish the procedure for auditing the cash register.

In this regard, we believe that when making an inventory, it is possible to use the cash audit procedure described in the Procedure for Conducting Cash Operations, approved by decision of the Board of Directors of the Central Bank of the Russian Federation No. 40, despite the fact that this document has lost force (CBR Directive No. 2750-U).

Please note that the procedure for conducting an inventory of assets and liabilities in your organization should be approved when developing an accounting policy for accounting purposes (clause 4 of the Accounting Regulations “Accounting Policy of the Organization” PBU 1/2008).

The general procedure for conducting an inventory of funds, monetary documents and forms of strict reporting documents is defined in paragraphs. 3.39-3.43 Methodological guidelines for inventory of property and financial obligations, approved by Order of the Ministry of Finance of Russia N 49 (hereinafter referred to as the Guidelines).

The results of the inventory are reflected in the cash inventory report (unified form N INV-15, approved by Resolution of the State Statistics Committee of Russia N 88) and the statement of accounting of the results identified by the inventory (unified form N INV-26, approved by Resolution of the State Statistics Committee of Russia N 26).

Please note that Form N INV-15 provides for receiving written explanations from the financially responsible person about the reasons for the occurrence of surpluses or shortages.

If the financially responsible person refuses to comment on the fact that there is a surplus (shortage) in the cash register, then it is recommended to draw up a report on the employee’s refusal to provide an explanation. The cashier must be familiarized with the act against signature. If the employee refuses to sign the document, this fact should also be recorded.

Based on all of the above, we come to the conclusion that the occurrence of a surplus (shortage) in the organization’s cash register is reflected in accounting based on inventory data (forms N INV-15, N INV-26) and an accounting certificate.

The results of the inventory must be reflected in the accounting and reporting of the month in which the inventory was completed (clause 5.5 of the Guidelines).

The organization's cash desk is designed to store funds, strict reporting forms, bills and other monetary documents. Inventory is a tool for identifying surpluses and shortages in the organization's cash register. How to formalize the results of the inventory, what transactions are generated when surpluses or shortages are identified at the cash register - we will consider further.