Inventory of funds in the current account. Inventory of funds at the cash desk, in current and other bank accounts Inventory report of current account form

Cash register inventory

Inventory is one of the methods of monitoring the safety of funds at the cash desk and in bank accounts and is carried out in accordance with the Guidelines for the inventory of property and financial liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

The procedure for conducting cash inventory is additionally regulated by the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 40 and communicated by the Letter of the Bank of Russia dated October 4, 1993 No. 18.

The organization's cash desk can store cash, monetary documents, forms of securities and strict reporting documents.

Monetary documents include: postage stamps, state duty stamps, bill of exchange stamps, vouchers to holiday homes and sanatoriums, air tickets and other documents.

The timing and procedure for conducting an inventory of the cash register and funds stored in current and other bank accounts are established by the head of the organization and are enshrined in the order on accounting policies.

The cashier bears financial responsibility for the safety of all funds and documents available at the organization's cash desk.

An inventory of cash is carried out on the basis of an order (instruction) from the head of the organization by a commission consisting of a representative of the administration, the chief accountant, and the cashier (as the financially responsible person).

Before checking the availability of cash and other valuables in the cash register, the cashier draws up a final cash report. The report includes all receipts and expenditure documents available at the cash desk, which must comply with the standard unified forms of primary accounting documents.

If at the time of inventory there are open payrolls in the cash register (according to which wages are paid), the amounts paid on such slips are included in the inventory report and are equated to cash. The cashier calculates the amounts paid for each statement and at the end of the statement makes a note about the amount paid.

The chairman of the inventory commission endorses all incoming and outgoing cash orders attached to the cashier’s report, indicating “before inventory on “____” (date).” This report, compiled at the time of inventory, serves the organization’s accounting department as the basis for determining the accounting balances of funds and documents.

The cashier must give a receipt stating that by the beginning of the inventory, all incoming and outgoing documents confirming the movement of funds and documents were submitted to the accounting department or transferred to the commission, and all cash received under his responsibility was capitalized, and the cash that was withdrawn was written off as an expense. This is necessary to prevent the cashier from making statements (after checking the cash register) about the presence of documents that were not included in the latest cash report. The cashier's report is checked to ensure that the accounting balance of funds in the cash register is correctly determined at the time of inventory. This accounting balance is reconciled with the entries in the cash book and in the order journal.

During the cash inventory process, the cash book is checked in the following main areas: the correctness of the cash book; arithmetic control of amounts for receipts and expenses and the correctness of counting the totals of the pages of the book, as well as transferring amounts of cash balances from one page to another; timeliness and documentary validity of entries in the cash book.

When taking inventory of the cash register, it is also necessary to control: compliance with the cash balance limit in the cash register; intended use of funds received from the bank for the purpose specified in the check; presence of facts of non-compliance with the date of the transaction and its reflection in the cash receipt order; validity of entries in cash orders; timely return to the bank of the balance of funds for unpaid wages; the correctness of the documentation of cash documents and their compliance with standard unified forms; presence of facts of the manager and chief accountant signing blank checks and filling them out independently when receiving money from the bank; existence of facts of storage of the checkbook outside the cash register; the legality of cash transactions performed within one transaction; correspondence of accounts to standard transactions for accounting cash transactions.

The actual availability of funds and documents at the cash desk is confirmed by their complete page-by-page recalculation.

When calculating the actual presence of banknotes and other valuables in the cash register, cash, securities and monetary documents are taken into account.

The cashier counts money and other valuables in the presence of members of the inventory commission.

Cash is recalculated for each banknote separately (as a rule, starting with the highest denomination bills and ending with the lowest denomination bills). If there is a significant number of banknotes, it is necessary to draw up an inventory indicating the denomination of the banknotes, their quantity and amount. The inventory is signed by all members of the inventory commission.

To organize the accounting of funds and documents, an active account 50 “Cash” is provided. This account has three subaccounts: 50/1 “Organizational cash register”, 50/2 “Operating cash register”, 50/3 “Cash documents”.

Strict reporting forms are accounted for in off-balance sheet account 006 “Strict reporting forms”.

By comparing actual and accounting balances, the result of the inventory is revealed: surplus or shortage.

If a shortage of funds is detected, entries are made in the debit of account 94 “Shortages and losses from damage to valuables.” For missing funds and documents, the debit of account 94 reflects their actual cost.

For the amount of shortage of funds and documents identified during the inventory, the following entry is made in accounting:

Debit 94 Credit 50 Subaccounts 1 or 3.

If the shortage of funds and documents is due to the fault of the financially responsible person - the cashier, then its amount is written off in the accounting records by posting:

Debit 73 “Settlements with personnel for other operations” subaccount 2 “Calculations for compensation of material damage” Credit 94 “Shortages and losses from damage to valuables”.

Reimbursement of the amount of the shortfall is possible from the cashier’s salary, which is reflected in the following entry:

Debit 70 “Settlements with personnel for wages” Credit account 73/2 “Settlements for compensation of material damage.”

In the absence of a specific culprit, the amount of cash shortage, previously reflected in the debit of account 94, is included in the non-operating expenses of the organization and written off by correspondence of the accounts:

Debit 91/2 “Other expenses” Credit account 94

The results of the inventory of cash and documents at the cash desk are documented in the cash inventory act in form No. INV-15, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 8, which provides the cashier’s explanations about the violations identified and the manager’s resolution on further decisions based on the results inventory. The cash register inventory report is drawn up in two copies (if there is a change of cashier - in triplicate), signed by the inventory commission and the financially responsible person and brought to the attention of the head of the organization. One copy of the act is transferred to the accounting department of the organization, and the second remains with the financially responsible person.

Inventory of funds stored in bank accounts.

Inventory is carried out without fail when preparing annual reports. Organizations carry out settlements with counterparties, the budget, and extra-budgetary funds both in cash and using non-cash payments. With this form of payment, transactions are carried out by banks from the bank accounts of the organization. An organization has the right to open settlement, currency and other (special) accounts in a bank, which are intended for settlements in Russian and foreign currencies.

The current account is intended for the storage and movement of funds in the currency of the Russian Federation. An organization may have one or more current accounts with different credit institutions. A foreign currency account stores funds in foreign currencies. The organization has the right to have foreign currency accounts within the country and abroad.

Special accounts in banks are opened in order to reflect the availability and movement of funds in the currency of the Russian Federation and foreign currencies, in letters of credit, check books, other payment documents (except bills), in current, special and other special accounts, as well as funds for targeted financing in that part of them that is subject to separate storage.

Before starting the inventory, it is established: what accounts and in which credit institutions the organization has. For this purpose, all existing banking service agreements are studied. In this case, it is necessary to confirm the legality and feasibility of opening an account and using one or another form of payment. The use of payment forms depends on the location of the supplier and buyer. In this regard, non-cash payments are divided into non-resident and same-city (local).

During the inventory process, it is necessary to compare the terms of the agreement for opening a bank account with synthetic accounting data confirming the cash balances in the organization’s accounts. To summarize information about the availability and flow of funds, account 51 “Current accounts” is intended. In this account, funds are valued only in the currency of the Russian Federation (rubles).

The movement of cash in foreign currencies is carried out on account 52 “Currency accounts”. Organizations open two subaccounts to this account. During the inventory, it is established whether the organization has currency accounts within the country (subaccount 1 “Currency accounts within the country”) and abroad (subaccount 2 “Currency accounts abroad”). When taking inventory of funds in a foreign currency account, the correctness of converting the balance in foreign currency into rubles is checked based on the official ruble exchange rate established by the Bank of Russia. The procedure for converting currency values into rubles is determined by the Accounting Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (PBU 3/2000), approved by Order of the Ministry of Finance of Russia dated January 10, 2000 No. 2n.

Exchange differences arising as a result of recalculation are subject to credit to the financial results of the organization as non-operating income or non-operating expenses (clause 13 of PBU 3/2000). Negative exchange rate differences are reflected in accounting as they are accepted by the entry: Debit 91/2 “Other expenses” Credit accounts 50,51, 52, etc.

Positive exchange rate differences are reflected by a reverse entry to the credit of account 91/1 “Other income”. Accounting for cash flows when using other forms of payment is kept on account 55 “Special accounts in banks”. During the inventory, it is established whether the organization has such accounts and the remaining amounts on them. Three subaccounts can be opened for account 55 “Special accounts in banks”: 55/1 “Letters of Credit”, 55/2 “Checkbooks”, 55/3 “Deposit Accounts”. If there are other current and special accounts, additional subaccounts are opened to this account. Funds held in special bank accounts are valued both in rubles and in foreign currency. Moreover, the accounting of funds in these accounts is carried out separately.

An inventory of funds held in banks is carried out by reconciling the balances of the debit amounts of accounts listed on the corresponding accounts according to the organization’s accounting department with the data of bank statements (closing balance according to bank statements). The organization must obtain confirmation from the bank of the amounts in its accounts. At the same time, a reconciliation of the correspondence of balance amounts in analytical and synthetic accounting with account balances in the balance sheet is carried out (form No. 1 - lines 262, 263, 264). During the inventory, the identity of the turnover in the debit and credit of the accounts is checked with the data contained in the bank statements.

The inventory commission must check the bank statements with the attached supporting documents, which establishes the correctness of the amounts indicated in the statement.

The inventory commission determines the reliability of the extracts by checking all their details. If there are corrections, it is necessary to carry out a counter-reconciliation of these statements with the entries in the first copy of the personal account located at the bank.

During the inventory process, you should ensure the reliability and authenticity of all monetary settlement documents. In case of doubt, a counter-reconciliation of monetary settlement documents attached to the bank statement stored by the organization is carried out with documents held by the bank or the counterparty to the transaction. Simultaneously with checking the reliability of transactions and the authenticity of bank documents, the correctness of the correspondence of accounts and entries in synthetic accounting registers is revealed. Amounts identified as a result of the inventory, erroneously credited or debited to current, currency or other accounts and discovered when checking bank statements from these accounts, are reflected in the accounting records as follows:

Debit 76/2 “Calculations for claims” Credit 51,52,55.
To document the results of an inventory of settlements with credit institutions for claims made for amounts erroneously written off (transferred) to the organization’s accounts, an act of inventory of settlements with buyers, suppliers and other debtors and creditors is used (form No. INV-17), to which a certificate is attached, reflecting information about the balances of amounts listed in subaccount 76/2 “Calculations for claims”.

Accounting for funds in transit is kept on account 57 “Transfers in transit" An inventory of funds in this account is carried out by checking the documentary substantiation of the amounts reflected in it. For each document, the inventory commission determines the timeliness of crediting the transfer to the bank account. If necessary, written requests can be made to the bank or post office about the reason for the delay in crediting or transfer. The results of the inventory of funds in transit are given in the act (inventory) reflecting the amounts by direction of transfers listed as “transfers in transit.”

For each amount, the number and date of the document is indicated (receipts from banks, post offices, copies of accompanying statements for the delivery of proceeds to collectors, etc.). The results of the inventory act are verified with the analytical accounting data in account 57 and the amount reflected in line 264 of the second asset section of the balance sheet.

Accounting for funds in account 57 “Transfers in transit” is carried out in rubles and foreign currency.

When crediting funds that were in transit to a current or foreign currency account, the following entry is made in accounting: Debit 51.52 Credit 57.

To make non-cash payments, legal entities open current accounts in banks. At least once a year, before the formation of the annual account begins. report, organizations must take an inventory of funds in the current account.

In most cases, such a review is carried out at the end of the year, right before the formation of the final financial statements. However, it is possible to carry out the inventory a little earlier. If the company carried out an inventory count after the first of October, it will not need to be done again at the end of the year.

Who conducts the inventory

A special commission is responsible for the inventory of funds and settlements. She is appointed by the head of the organization. The commission must have at least three people. It may include any employees, except financially responsible employees.

You can read more about the inventory commission in.

Which banking contracts should be checked?

During the inventory, the following contracts signed by banks and legal entities should be checked:

Agreements that provide for mutual settlements in rubles. Such accounts are called settlement accounts. Each company can open as many of these accounts as it likes. The check is carried out on each open account in each bank.
Contracts that provide for mutual settlements with counterparties in foreign currencies. Such accounts are called foreign exchange accounts. They can be opened in both Russian and foreign banks.

All of them are subject to mandatory inventory of funds and settlements. The balance of money on specialized settlement deposits must also be taken into account, which reflects the movement of finances in various quantities:

foreign currency;
rubles;
funds in check books;
letters of credit;
other forms of payment documents.

How is inventory carried out?

Inventory of funds in the current account, as well as in foreign currency and special accounts, is carried out by reconciling the balances of the following accounts:

current accounts (51);
foreign currency accounts (52);
special accounts (55).

The inventory is carried out according to accounting information with data from statements from credit institutions.

Also, for account 55, you need to check the following subaccounts:

letters of credit (55-1);
checkbooks (55-2);
deposit accounts (55-3).

One of the main points of checking money that is in foreign currency accounts is the correctness of the conversion of the balance into the ruble equivalent from foreign currency. To do this, use the information from the Bank of Russia ruble to foreign currency. currency at the time of the inventory.

Inventory report

To document the results of the inventory of funds in the current account, a special act is drawn up. The legislation has not approved the form of this act. In this regard, the organization can develop it independently. The act must include the following items:

name of the document – act of inventory of money in the current account;
the date when the document was drawn up;
the name of the company that formed this act;
household maintenance operations;
the size of the monetary or natural measurement of a business transaction, indicating the units of measurement;
positions of employees who performed the transaction or were responsible for its execution;
signatures of the above employees.

To carry out non-cash payments, legal entities and individual entrepreneurs enter into agreements with credit institutions for services that vary in purpose and currency. At least once a year, before submitting the annual report, as stated in the federal law “On Accounting”, an inventory of funds in current accounts in those banks with which service agreements have been concluded, and all property as such, is carried out by order. .

It is logical to carry out audit measures to monitor the safety of the organization’s material assets closer to the end of the year. However, enterprises that carry out an inspection after October 1 act within the framework, which states that an audit carried out by the commission after October 1 and documented as an inventory act of funds in current accounts is completely sufficient and does not require a re-inspection to submit an annual report. Therefore, there are no violations or incorrect actions in conducting the audit in the fall.

Who conducts the inspection

Any inventory is carried out by order of the director, who also appoints members of the commission. The composition is not strictly regulated, but the commission must have at least three representatives; it must include a person from the administration and an accounting employee. The inclusion of internal services in the auditors or the involvement of third-party audit services on a contractual basis is encouraged. The results of the commission’s work are documented as an inventory report of the current account and other deposits.

The appointed commission checks the compliance of internal accounting documents on the movement of monetary assets with the statements provided by banks. Any doubts that have arisen about the authenticity of documents attached to a bank statement require a counter-reconciliation of the bank’s document flow to be resolved.

Which banking agreements are subject to inventory?

Any legal entity has the right and opportunity to enter into an agreement with a credit institution for the purpose of conducting mutual settlements in a convenient form - in the monetary units of its country or in foreign currency.

An agreement with a financial organization, which provides for mutual settlement transactions in the currency of the Russian Federation, is called “settlement”. Different contracts are needed for different purposes. Organizations and individual entrepreneurs are not legally limited in number - current accounts can be opened as many as required; have them in one bank or in several. Inventory is carried out separately for each open deposit in all banks.
To carry out mutual settlements with counterparties in the currencies of other countries. It can be opened both in domestic banks located within the country and in those located on the territory of foreign countries.

All of them are subject to inventory. In addition, the balance of finances on special settlement deposits is taken into account, where financial movements are recorded in a variety of quantities:

Russian rubles;
foreign currency;
funds on checkbooks;
bank letters of credit;
other forms of documents for payments.

In addition, financial assets related to targeted financing, namely the part that is associated with the use of separate storage, are included in the accounting.

How many accounts are inventoried and where are they located?

Before you start taking inventory, you need to determine which accounts located in which credit institutions belong to a given organization or individual entrepreneur. Clarification of this issue requires a detailed study of all available banking service agreements, the owner of which must substantiate the feasibility and legality of each deposit and the legality of using the payment form.

When taking inventory, it is imperative to check the contractual terms of maintaining financial documents and the corresponding data, indicating the balances of funds in the credit institution.

Summary information on the movement of material assets in ruble settlement accounts is reflected in account 51 (“Settlement accounts”). It is entered on the basis of bank statements and corresponding payment documents.

The movement of financial structures in foreign currency is shown on account 52 (“Currency accounts”). And it itself is divided into subaccounts reflecting currency transactions within the country - subaccount No. 1 (“Currency accounts within the country”) and subaccount No. 2 (“Currency transactions abroad”). Just as in account 51, summary information reflecting the movement of funds to accounts 52 is entered into the accounting documentation on the basis of bank statements and documents confirming the movement of funds.

Each of the subaccounts used for storage and mutual settlements in foreign currency implies a separate analytical accounting of the movement of money.

One of the main points for checking monetary amounts located on foreign currency financial documents is the correctness of the conversion of the balance into the ruble equivalent from foreign currency units. For proper recalculation, information from the Central Bank is used on the exchange rate of the ruble to the currency required for conversion at the time of inventory, as specified in regulatory documents (“Accounting for assets and liabilities, the value of which is expressed in foreign currency” dated January 10, 2000).

What other funds are subject to mandatory inventory?

The movement of material assets in such forms as:

letters of credit,

check books,

any other forms of payment documents (except for bills of exchange) on special, current, special and other bank deposits.

Accounting is carried out for assets located both in credit institutions in Russia and abroad.

An inventory of funds certainly takes into account the movement of funds for special purposes that are subject to storage separately. This information is reflected in account 55 (“Special accounts in banks”).

Accounts and sub-accounts

Account 55 may have several open subaccounts. These include:

"Letters of Credit". Sub-account for accounting for the movement of funds presented in letters of credit. According to the Civil Code, settlement of letters of credit, the payer bank (issuing bank) carries out the payer’s instructions to create a letter of credit and, according to the order, is obliged to pay the funds, as well as the presence of a bill of exchange - to pay it, accept it or take account. In addition, the bank is obliged, if necessary, to transfer its powers to another bank (executing bank) to carry out the same operations.

"Checkbooks." The subaccount takes into account the movement of material assets located on all checkbooks. For each checkbook, separate accounting is kept under subaccount 55-2.

"Deposit accounts". Inventory of the organization's deposits is carried out for each deposit separately.

"Special accounts"

In order to account for funds allocated as targeted financing, separate sub-accounts are used specifically to account for funds subject to separate storage.

Accounting is carried out of material assets expressed in units of banknotes of Russia and foreign countries, which were deposited in financial institutions for transfer to the current or other accounts of the institution, but did not have time to be credited. Most often, such financial receipts are associated with trading activities carried out by the organization.

To inventory such funds, account 57 “Transfers in transit” is used. Financial receipts that have not yet been credited are taken into account on the basis of receipts from a banking organization, post office branch, as well as a copy of the collection statement.

The “Transfers in transit” option takes into account the movement of financial assets both in rubles and in foreign currency on various sub-accounts.

Verification and control of an organization's money placed in banks is carried out by reconciling the organization's accounting data and the summary information provided by all banks with which agreements have been concluded in the form of statements for each account.

Carrying out an inventory of money in the “in transit” category is carried out by reconciling the status of account 57 with the summary information of all bank receipts, postal orders, collection slips and other documents.

Inventory is carried out without fail when preparing annual reports. Organizations carry out settlements with counterparties, the budget, extra-budgetary funds, both in cash and using non-cash payments. With this form of payment, transactions are carried out by banks from the bank accounts of the organization. An organization has the right to open settlement, currency and other (special) accounts in a bank, which are intended for settlements in Russian and foreign currencies.

The movement of cash in foreign currencies is carried out on account 52 “Currency accounts”. Organizations open two subaccounts to this account. During the inventory, it is established that the organization has currency accounts within the country (subaccount 1 “Currency accounts within the country”) and for Rubens (subaccount 2 “Currency accounts abroad”). When taking inventory of funds in a foreign currency account, the correctness of converting the balance in foreign currency into rubles is checked based on the official ruble exchange rate established by the Bank of Russia. The procedure for converting currency values into rubles is determined by the Accounting Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (PBU 3/2000), approved by Order of the Ministry of Finance of Russia dated January 10, 2000 No. 2n.

For reflection in accounting and reporting, the following is recalculated into rubles: the value of assets and liabilities expressed in foreign currency (banknotes at the organization’s cash desk, funds in bank accounts, cash and payment documents, financial investments, settlement funds, fixed assets, intangible assets , inventories and other assets and liabilities) (clause 4 of PBU 3 / 2000.). The procedure for converting the value of assets and liabilities into rubles is different. For banknotes at the cash desk, funds in bank accounts, cash and payment documents, short-term securities, funds in settlements, balances of target financing funds, their value is recalculated into rubles twice: on the date of the transaction in foreign currency, and also on the reporting date preparation of financial statements (clause 7 of PBU 3/2000). Moreover, for reporting purposes, the value of these assets and liabilities is recalculated into rubles at the rate of the Central Bank of the Russian Federation in effect on the reporting date (clause 8 of PBU 3/2000). Exchange differences arising as a result of recalculation are subject to credit to the financial results of the organization as non-operating income or non-operating expenses (clause 13 of PBU 3/2000). Negative exchange rate differences are reflected in accounting as they are accepted by entry: Debit 91/2 “Other expenses”, Credit accounts 50, 51, 52, etc.

The crediting of funds to these accounts is reflected in the accounting records: Debit 55 “Special accounts in banks”, Credit 51 “Settlement accounts”, 52 “Currency accounts”, 66 “Settlements for short-term loans and borrowings”.

The use of account funds according to bank statements is accompanied by the posting: Debit 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”; Credit 55 “Special bank accounts.”

Unused funds are returned to the bank accounts from which they were transferred, which is documented by posting: Debit 51, 52, Credit 55.

The inventory commission must check the bank statements with the attached supporting documents, which establishes the correctness of the amounts indicated in the statement.

The completeness of bank statements is determined by their page numbering and the transfer of the account balance. The closing balance on the previous bank statement must equal the opening balance on the next statement.

For the amounts of received payments, a posting is made in accounting: Debit 51, 52, 55, Credit 76 / 2 “Calculations for claims.”

To document the results of an inventory of settlements with credit institutions for claims made for amounts erroneously written off (transferred) to the organization’s accounts, an act of inventory of settlements with customers, suppliers and other debtors and creditors is used (form No. INV-17), to which a certificate is attached, reflecting information about the balances of amounts listed in subaccount 76 / 2 “Calculations for claims”.

Accounting for funds in transit is kept in account 57 “Transfers in transit.” An inventory of funds in this account is carried out by checking the documentary substantiation of the amounts reflected in it. For each document, the inventory commission determines the timeliness of crediting the transfer to the bank account. If necessary, written requests can be made to the bank or post office about the reason for the delay in crediting or transfer. The results of the inventory of funds in transit are given in the act (inventory) reflecting the amounts by direction of transfers listed as “transfers in transit.” For each amount, the number and date of the document is indicated (receipts from banks, post offices, copies of accompanying statements for the delivery of proceeds to collectors, etc.). The results of the inventory act are verified with the analytical accounting data in account 57 and the amount reflected in line 264 of the second asset section of the balance sheet.

Accounting for funds in account 57 “Transfers in transit” is carried out in rubles and foreign currency. For the amounts of funds deposited from the cash desk to the bank, reflected as funds in transit (transfers), the following entry is made in accounting: Debit 57, Credit 50.

When crediting funds that were in transit to a current or foreign currency account, the following entry is made in accounting: Debit 51, 52, Credit 57.

Cash balances in cash, on settlement, foreign currency and special accounts in banks are reflected in the second section of the balance sheet under the group of items “Cash”.

Has the procedure for conducting cash inventory changed since June 1, 2014? How to register it in the 1C program? You can find out this from our article.

As is known, By order of the Central Bank of Russia dated March 11, 2014. No. 3210-U» On the procedure for conducting cash transactions for legal entities. faces...” From June 1, 2014, a new procedure for conducting cash transactions was approved. From now on, he does not establish the procedure for inventorying the cash register. The procedure for inventorying the cash register, cash, documents and strict reporting forms is established local regulations. To ensure comparability and continuity of results, organizations still need to rely on the previously adopted inventory procedure. Banknotes, the actual presence of which must be checked, include securities, postage stamps, state duty stamps, vouchers, air tickets, bill stamps and, of course, cash. Verification of strict reporting document forms should be carried out by type of form, taking into account the numbers of certain forms, and in addition for each materially responsible person and storage location. An inventory of funds in banks on settlement or foreign currency accounts is carried out by reconciling data from statements of treasury authorities or banks with the balances of amounts in the corresponding accounts according to the organization’s accounting department. Main tasks Cash inventories are:

Checking the accuracy of accounting data. accounting;
Identifying errors in calculations;
Check the completeness and timeliness of settlements under contracts and payments;
Checking the correctness of documents and the reflection of all transactions and accounting. accounting

Shortages identified during the inventory of the cash register are recovered from the cashiers as follows:

writing off missing money at the cash desk;
suing the cashier;
accounting for cashier's contributions to reimburse shortfalls.

Inventory of funds in the 1C program.

You can make an inventory of funds through the menu Cash register:

Document Inventory of account balances, cash accounting (f.0504082) can be found through the menu Accounting - Inventory:

An inventory of cash balances is carried out on the date of document execution according to the data of accounts from the group 201.00 — Institutional funds, having a subconto of the form Sections of personal accounts.

After entering a new document, you should set the date of the document and select the institution for which the inventory is being carried out. When you enable the checkbox Selection by accounting account you can select a specific account from this group and create an inventory list only for the selected account.

To fill out the document, click the button Fill in - Fill in according to BU data.

On the bookmark Commission members the number and date of the order on the creation of the inventory commission, as well as the chairman and members of the commission, should be indicated.

This information can be entered in the relevant document details, as well as by selecting a commission from the directory Permanent commissions by clicking on the link Fill out the composition of the commission .

In Group Extra options should be indicated

Number And date of order on conducting an inventory;
Inventory period ( start dates And graduation);
Inventory location.

inventory list (0504082).

Document Inventory of monetary documents filled in the same way:

To indicate the inventory period, you must fill in the details specified on the tab Advanced Printing Options.

After filling out the document, you should print it inventory list DD.