The act of auditing cash on hand. Audit of the cash desk and cash transactions at the IP. Act of withdrawal of cash balance form

Cash desk audit is an important tool for maintaining cash discipline and controlling cash desk employees. Its importance cannot be overestimated. This applies not only to legal entities, but also to individual entrepreneurs. If the inventory is carried out competently and regularly, it has a beneficial effect on the discipline of employees, the climate in the team and compliance with legal requirements.

The concept of the act of auditing the cash register

Cashier's audit report- this is a document that records the actual location of funds at the cash desk, if there are shortages or surpluses, it is also necessary to reflect, as well as the presence of other valuables that take place at the cash desk. And I compare it with the amount of money that should be according to the documents.

It should be noted that there is no special form of the act of auditing funds approved by law. The State Statistics Committee has put into effect the primary form INV-15 "Cash Inventory Act", but today its use is not considered mandatory, but many enterprises use this form to audit the cash register, even though it is intended for inventory . This does not contradict the legislation of the Russian Federation, since the audit and inventory of funds procedures are very similar to each other, and the purpose of both is to check the compliance of the amount of cash in the cash register with accounting information.

Each company can independently develop an act of auditing cash and apply it when checking the cash register. Very often, the INV-15 form is a high-quality template for developing an independent form of an act of auditing cash at the checkout.

When to audit the cash register

The audit of the cash desk is carried out in certain cases, these cases can include:

Change of financially responsible person who is directly responsible for the cash desk;
Upon detection of theft of cash or cash documents from the cash register;
Upon liquidation of the enterprise or its reorganization;
Before the formation of annual financial statements;
If any emergencies have occurred;
And also in other cases, which are provided for by the legislation of the country.

Who audits the cash register

If the audit is carried out within the company, then a commission consisting of at least three people is created for this event. Usually, by a separate order of the director, it includes

accountant,
management representative,
head of one of the structural divisions of the organization.

A financially responsible employee must also be present during these actions, but he is not included in the commission.

In cases where the audit is carried out as part of an on-site tax control, inspectors from the supervisory agency are added to all the above-mentioned persons.

Features of the audit cash desk

The Ministry of Finance of the Russian Federation regulates audits of all assets of enterprises, including cash. All checks are carried out according to the methodology developed by order No. 49 of 06/13/1995. This NPA determines the procedure for actions and registration of the results obtained.

The audit of the cash desk can be a separate audit or become a stage of a complex multidirectional audit carried out by a higher organization or department of departmental control. But more often, the head of the company acts as the initiator of checking the cash desk, since the activities of the enterprise must be controlled from the inside. The frequency of carrying out control measures is fixed in the PM. Usually, in the order of an intra-company audit, an audit of the cash desk is planned for the end of the reporting period and necessarily for December 31.

How to audit the cash register

The audit report is drawn up by the audit commission on the basis of the results of the audit of the cash desk. This is due to the great responsibility for the circulation of cash and other valuables that are in the cash desk of the enterprise and the requirements of the law. The audit commission is appointed by the head of the enterprise by issuing an order. After issuing an order to audit the cash desk of the enterprise, it must be brought to the attention of all members of the commission, as well as the chairman of the commission. In order to make sure that all members of the commission are familiar with the order, they must put their signature at the end of the order.

It is mandatory to notify the cashier himself that an audit of the cash desk will be carried out, since he is responsible for the audited cash desk.

Before starting the audit of the cash desk, the chairman of the commission announces to all members of the commission and the cashier the content of the document on the basis of which the audit of the cash desk is carried out. After that, anyone present can offer their reasons that there are reasons why the audit of the cash desk can be canceled. If there are no such grounds, then the audit commission begins to inspect the cash desk of the enterprise.

The audit of the cash desk is carried out only in the presence of all members of the commission, a financially responsible person, namely the cashier, as well as other interested parties. During the audit of the cash desk, accompanying documents can be drawn up that will fix the procedure for carrying out the audit.

Drawing up an audit report

Based on the results of the audit, an act of auditing funds at the cash desk by the audit commission should be drawn up.

It is composed as follows:

In the middle of the document, the name of the document is written, namely, the act of auditing the cash desk;
The full date of the inspection is indicated;
The name of the enterprise where the audit is carried out;
The content of the operation that became the basis for the execution of the act;
The measurement of a transaction in terms of money, indicating the units in which the measurement is carried out.
Positions, as well as surnames, names and patronymics of all members of the audit commission.
Signatures of all members of the commission, with transcript.

Sample act of auditing the cash register

APPROVE

CEO

(head position)

Zephyr LLC

(Business name)

Ivanov I.I.

(signature)

Cashier's audit report

The Commission, on the basis of Order No. 256 dated December 30, 2017, in the presence of the employee responsible for maintaining the cash desk Kudri Irina Vyacheslavovna, audited the cash desk of the Zefir LLC enterprise as of December 31, 2018.

As a result of the audit, the following was found:

The balance of cash on hand as of December 31, 2017 is 100,565 rubles 49 kopecks.
A shortage was found in the amount of 00 rubles 00 kopecks.
The actual balance of cash on hand as of December 31, 2017 is 100,565 rubles 49 kopecks.
As of December 31, 2017, Irina Vyacheslavovna Kudrya was the person responsible for maintaining this cash desk.
A memo with explanations of the responsible person is attached.

Composition of the commission:

Chairman - Chief Accountant Novikova I.V. Novikov

(position, full name)

Members of the commission: 1.specialist of the 1st category Korzh S.S. Korzh

(position, full name)

3. Leading specialist Yaroshchuk L.V. Yaroshchuk

(position, full name)

Present: cashier Kudrya I.V.

Familiarized with the act: Kudrya I.V. curl

(full name) (signature)

The act of revision of the cash desk is drawn up in 4 copies:

1st copy. - in official file No. 54;

2nd copy. - director of the enterprise;

3rd copy. - chief accountant;

4th copy. - cashier

Appendix: Explanatory note of the cashier Kudri I.V. per 1 liter in 1 copy.

Act of revision of cash (form and sample)

Every Russian enterprise must conduct an inventory. The said reconciliation is subject to property, liabilities, as well as money in the organization. The results of inspections by a legal entity must be drawn up using documents whose forms are approved by law or are developed by a specific business entity. It is important to note that among the established documents used in the inventory, there is no form of the act of auditing cash.

Inventory

The Ministry of Finance of the Russian Federation, by Order No. 49 of June 13, 1995, developed and approved the Guidelines for conducting an inventory. This act regulates not only the procedure for the appointment and implementation of reconciliation, but also the methods for formalizing the results of the audit.

According to the specified clarifications of the Ministry of Finance of Russia, any inventory begins with the decision of the management of the enterprise to reconcile. The corresponding order is drawn up by an order, which must contain the name of the object of verification and the timing of its implementation.

The end of the reconciliation is formalized by the preparation of documents, the forms of which were initially approved by the Ministry of Finance of the Russian Federation in the above Order. It is important to note that the financial department did not approve the document called the act of auditing the cash desk.

The Ministry of Finance of Russia in paragraph 2.5 of the Guidelines emphasized the fact that the developed forms are exemplary.

Later, the State Statistics Committee of the Russian Federation approved Decree of 08/18/1998 N 88, which put into effect the forms that are currently in use. However, the specified normative document does not contain an act of revision of cash.

It is important to emphasize that, despite the absence of an approved form of a cash audit document, each enterprise has the right to develop an appropriate act on its own.

This conclusion follows from the fact that at present the forms of documents approved by the State Statistics Committee and used for registration of the inventory are not mandatory.

Sample act of auditing the cash register

Both revision and inventory are similar procedures. The purpose of both of these tools is to check the compliance of the amount of cash in the cash register with accounting information.

In view of the foregoing, it is possible to assume that the cash inventory form in the form No. INV-15 can be a model for developing a form for the cash register audit report.

This conclusion is also substantiated by the possibility and right of each enterprise to develop and put into circulation its own forms of documents that formalize certain control measures.

In addition, it must be remembered that the State Statistics Committee of Russia, by its Decree of August 18, 1998 N 88, attributed the INV-15 form to the primary accounting documentation. Accordingly, it is allowed to use this form as an act of auditing the cash desk of the enterprise.

Please complete this document carefully. No errors, blots or erasures are allowed. The form of the act must contain:

the name of the enterprise and an indication of its division;
link to the corresponding order;
receipt of a responsible employee, guaranteeing the safety of cash;
an indication of the amount of money in the cash desk, revealed by sheet counting;
explanations on the discrepancy between actual information and accounting data;
commission signatures.

Regular verification of the results of work with cash payments is carried out using the act of auditing the cash register. The sample can be downloaded for free via a direct link.

Regular checks of the results of work with buyers for cash settlements are carried out using audit report cash desks. Supermarkets, retail chains with a large flow of retail customers are faced with the need to constantly monitor the cash register. Thanks to the act of audit, it is possible to fix the funds in writing, and compare them with the goods passed along the tape. On this page of the free resource, you can download a sample of the document under discussion. Consider its features and main design criteria.

Since the main purpose of the audit is verification, it is advisable to entrust its implementation to the commission. A pre-formed team distributes responsibilities and performs certain actions. Members of the collegiate body are authorized to do so by a special order or order of superiors. Before starting the audit, the chairman should set the agenda for the event and list the participants. After that, each of those present has the right to make any comments and statements. In their absence, the study begins immediately.

Required paragraphs of the audit report

Visa of the head, name of the institution, stamp in the upper right corner;
Name of the local act, number and date;
The basis for the study, the composition of the commission;
Enumeration of the facts established by the collegiate body;
Fixing shortages and other results;
Actual cash balance;
Cover letter to management and accounting, attachments;
Signatures and transcript of each participant.

Each company and institution builds the regulation of the audit in a different way. One institution simply counts the money on the spot and writes it down in the register, attaching a cash tape. Another devotes all day to this, shutting down the organization and putting up a notice saying "Audit". The audit paper is drawn up in a simple written form in the required number of copies. Following the results of the work done, each person present must put a personal signature and full name. Existing disagreements and inconsistencies are indicated by separate paragraphs.

For the inventory of cash, the State Statistics Committee developed a unified form INV-15 and approved it in its resolution No. 88 dated August 18, 1998. This form is optional and can be replaced by a similar document developed by the company independently. However, INV-15 continues to be widely used. How often is an act of form INV-15 drawn up? The answer depends on the set frequency of the control being carried out. For internal audits of the cash desk, the frequency of inspections is determined by the management of the legal entity or individual entrepreneur (clause 7 of the instruction of the Central Bank of the Russian Federation on the procedure for conducting cash transactions dated March 11, 2014 No. 3210-U). Inspections can be carried out regularly (according to a plan) or be of a sudden nature. We should not forget about the legally established cases when an inventory of the cash desk is mandatory (clause 1.5 of the Methodological Guidelines for Inventory, approved by

Audit act

CCP value at the beginning of the work shift Cash register 2. CCM indication at the beginning of the check Printout of the Z-report before the start of the sudden check 3. Revenue according to the meter readings By calculation (p. 2 - p. 1) 4.

Attention

Actual availability of funds according to accounting data The sum of the values of the actual cash balance and expenditure and receipt cash documents. 5. Shortage Calculated (item 3 - item 4) 6. Surplus Calculated (item 4 - item 3) Question No. 4. Who is present during the inventory of the operational cash desk? Answer: An unannounced audit is carried out in the presence of a representative of the tax authority and one of the leaders of the organization.

The result of the inventory of funds, obtained as a result of a sudden check of the operational cash desk, clearly illustrates the state of accounting at the enterprise. Rate the quality of the article.

Cashier's audit certificate sample form

The composition of the audit commission is established by a separate administrative act of the enterprise's management. Such an order or order, against signature, is brought to the attention of the members of the commission and other interested parties. This document must also be familiarized with the cashier or other person responsible for maintaining the inspected cash desk.

Before the start of the audit, in the presence of all interested persons, the chairman of the commission announces the content of the administrative document, on the basis of which the cash desk is checked. Further, all those present are invited to make statements about the existence of grounds that prevent such an audit. If no significant grounds for postponing the audit are found, the commission proceeds to study the cash register.

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Free for one user See how Class365 worksEnter to the demo version How to correctly fill out the act in the KM-9 form Before the start of the check, the cashier gives a receipt that his personal money is not in the cash register.

Unified form No. inv-15 - form and sample

All actions related to the audit of the cash desk are carried out collegially in the presence of all members of the commission, the person responsible for the cash desk and other involved and interested persons. In the course of the audit, protocols or other documents documenting the procedure for conducting the audit can be drawn up. Rules for drawing up an act Based on the results of the check, an official document is drawn up.

Important

Such a document may be an act or another similar form. Such an act, without fail, must have a written form and be drawn up in the required number of copies. All participants in the audit of the cash desk must sign the final and interim documents.

In case of disagreement of the persons participating in the procedure with the procedure, facts and results of the verification, each of them has the right to make an appropriate special entry in the final and other documents.

The act of checking the cash of the cash desk

the name of the enterprise and an indication of its division;
link to the corresponding order;
receipt of a responsible employee, guaranteeing the safety of cash;
an indication of the amount of money in the cash desk, revealed by sheet counting;
explanations on the discrepancy between actual information and accounting data;
commission signatures.

Download the form of the act of revision of cash The specified form must be filled out either on a computer or by hand using a pen.

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In cases where the audit is carried out as part of an on-site tax control, inspectors from the supervisory agency are added to all the above-mentioned persons. What are the consequences of the inspection? If the results of the control measures do not reveal any violations, and the cash will match to a penny the one indicated in the documents, then, of course, there will be no consequences. But if during the audit it turns out that there is less or more money in the cash register (this also happens) than it should be in accordance with the reporting papers, a disciplinary sanction will most likely be imposed on materially responsible persons (starting from a remark, reprimand up to and including dismissal).
In addition, there will likely be a demand from management for the reimbursement of missing funds. Tax inspectors for surpluses or shortages fine the enterprise and its senior officials.

Act on a sudden check of cash at the box office

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Act of revision of cash (form and sample)

However, the specified normative document does not contain an act of revision of cash. It is important to emphasize that, despite the absence of an approved form of a cash audit document, each enterprise has the right to develop an appropriate act on its own. This conclusion follows from the fact that at present the forms of documents approved by the State Statistics Committee and used for registration of the inventory are not mandatory.

Sample cash register audit act Both audit and inventory are similar procedures. The purpose of both of these tools is to check the compliance of the amount of cash in the cash register with accounting information. In view of the foregoing, it is possible to assume that the cash inventory form in the form No. INV-15 can be a model for developing a form for the cash register audit report.

Act of withdrawal of cash balances form download

The number of copies of the act directly depends on the number of participants in the audit. If the audit takes place within the company, then two copies are enough: one for the cashier, the second for the accounting department, but if tax employees participate in control measures, then three should be done. Whether it is necessary to take into account and register the document Acts formed in the company are subject to mandatory accounting. For this, a special journal is usually used, where the name of the document, its number and date are entered. With the help of the journal, not only the very fact of the creation of the act is recorded, but also, if necessary, the document is found without problems. What to be guided by during storage When determining the period of storage of an act, one should be guided by the legislation of the Russian Federation and local regulatory papers of the company. The period of storage of financial and control documentation should not be less than three years (this is the period of limitation).

Act of withdrawal of cash balance form

Info

The act on checking cash at the cash desk in the form KM-9 is used to reflect the results of a sudden check of the actual availability of cash held at the cash desk of a trade organization (entrepreneur - an individual engaged in entrepreneurial activities without forming a legal entity). OKUD form code 0330109. Checking cash is carried out in accordance with the established procedure. The results of the audit are documented by representatives of the controlling organization and the person responsible for the safety of funds, and brought to the attention of the head of the audited organization.

Despite the fact that individual entrepreneurs are allowed simplified accounting, this does not apply to accounting for cash transactions. The legislation obliges entrepreneurs to comply with all the rules and regulations for maintaining a cash register on an equal basis with legal entities. But if enterprises have a chief accountant who can monitor the proper organization and maintenance of the cash desk, then in the case of an individual entrepreneur, an entrepreneur often has to resolve these issues on his own, and even in a short time.

A competent organization of work cannot be imagined without a correct and regular audit of the cash desk. Its results make it possible to identify possible errors in accounting for cash transactions, verify the balance of cash, and draw up reliable reports.

Procedure tasks

First of all, the audit of cash transactions of individual entrepreneurs should make the accounting as transparent as possible so that the regulatory authorities can always analyze compliance with the legislation in the field of cash accounting. If an individual entrepreneur accepts money from the population or enterprises, or pays in cash himself, each transaction must be formalized in the prescribed manner and reflected in the cash book.

The cash book is started for a period of one year, it must be laced, numbered and sealed with the seal of an individual entrepreneur. The book contains data on all issued incoming and outgoing cash orders. Based on the results of the day, month, quarter or year, an inventory of the actual cash balance is carried out and its reconciliation with the data of the cash book.

The audit of cash transactions becomes especially relevant for individual entrepreneurs on the USNO or on the OSNO, that is, when the amount of tax payable depends on the income actually received and the expenses incurred.

Entrepreneurs on such a taxation system as UTII are not required to monitor the movement of cash so carefully, and can audit less frequently (for example, once a year). This is due to the peculiarities of tax calculation. Its value does not depend on the actual income received and the actual expenses incurred, it is imputed.

The tasks of auditing cash transactions include identifying the facts of theft or abuse of their official position by the employees of the entrepreneur. In this case, a sudden inventory is carried out with the drawing up of an act.

Order of conduct

The procedure for auditing the cash register is fixed by law and includes the following steps:

The entrepreneur signs the inventory order. It should indicate the date when the audit of the cash desk is carried out, the deadlines for its completion, the names and positions of the persons who are part of the inventory commission are listed.
The order must also be signed by all members of the commission and the person responsible for the safety of the company's funds. That is, before the start of the procedure, the cashier must be familiarized with such an order against signature, and only after that proceed with the inventory.
On a special form, all the funds in the cash register at the time of the inventory are listed in the form of their bills. The form is signed by all members of the commission, which audits the cash desk and the financially responsible person.
The data of the form are verified with the cash balances according to accounting data.
Based on the results, an act is drawn up describing the results of the inventory. This may be an act on the discovery of a shortage, an act on the posting of surpluses, or an act stating that the amount of money actually in the cash register corresponds to the accounting data of the individual entrepreneur.
After establishing the actual state of affairs, an order can be signed to credit the surplus or an order to withhold the shortage from the financially responsible person. In the second case, the cashier must write on the order that he is familiar with it. It is also recommended to take from him an explanation in writing about the reasons for the shortage of cash.

Documenting

Currently, the legislation does not set a strict framework in terms of the choice of forms of documents by an entrepreneur. You can use both unified forms of acts, orders, inventory forms, and those developed by the entrepreneur independently. In the second case, a unified form can be used as a sample; it is permissible to add your own columns and details to it.

A sample of filling out the act of auditing the cash register

The only caveat is that independently developed document forms must be approved by a separate order of the individual entrepreneur, which, as an application, must accompany samples of these independently developed documents. In this case, the audit of cash transactions will take place in compliance with all formal conditions.

Forms of unified forms of documents, the use of which is recommended by the Ministry of Finance, can be found in the annexes to legislative acts regulating the accounting of cash transactions at enterprises.

Form of the act of revision of the cash desk (unified form No. INV-15)

However, in the act that draws up the IP, the following mandatory details must be present:

IP name, its TIN.
The date of the act.
The place where the audit is carried out (sales outlet, warehouse, office cash desk).
The composition of the commission, which carries out the inventory, the signature of all its members.
Full name of the financially responsible person in respect of whom this procedure is carried out, his signature.
The amount of cash balance that should be in the cash register according to accounting data.
The actual amount of the cash balance with a bill inventory.
The list of violations of storage and accounting of funds identified during the inventory, registration of primary accounting documents. Upon such violations, the official responsible for observing cash discipline may be subject to disciplinary liability.
Description of the result of checking the cash desk of the enterprise. It should be indicated whether surpluses or deficiencies are identified.
Final signatures of all inventory participants.

Cash desk audit is an important tool for maintaining cash discipline and controlling cash desk employees. Its importance cannot be overestimated. This applies not only to legal entities, but also to individual entrepreneurs. If the inventory is carried out competently and regularly, it has a beneficial effect on the discipline of employees, the climate in the team and compliance with legal requirements.

At its core, the audit of the cash register does not contain any complex features and does not require a lot of time and resources. However, ignoring the procedure can lead to very disastrous consequences, from a shortage to a fine for violating cash discipline.

Storage of inventory acts is also an important aspect of the enterprise. These documents must be kept for 5 years. It is worth taking care of the place of their storage in advance.