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Cash inventory report form. Cash inventory report and its completion

To audit the cash stored in the company, a cash register inventory is carried out. Form INV-15, sample filling and instructions for registration are below on the page.

Form INV-15: download for free (word)

The audit can be carried out by both the tax authorities and the head of the organization. If the company makes an audit as necessary, for example, when changing the financially responsible person, the cash inventory report (INV-15) is drawn up in triplicate: one for the former and new employees and for the accounting department. If the inspection is scheduled, two copies are enough. You can use the form in any format convenient for you - word or excel. A sample of filling out a cash register inventory report is below.

Form INV-15: download the form in Excel

The manager himself decides when to take inventory of the cash register. But there are also obligatory reasons:

before compiling annual reports,
when cashiers change,
if theft, shortages or surpluses are found.

Form INV-15: sample filling

Cash inventory report cash(Form INV-15) is filled out on both sides - the reverse side is needed when discrepancies are identified.

Download a sample of filling out INV-15 in word or excel format. In it, all the required columns are highlighted in color - you can’t go wrong.

The procedure for conducting cash inventory is fixed in the internal documents of the organization. Let's look at how the verification process takes place and how to fill out the documents.

The procedure for conducting a cash register inventory

Next, the financially responsible employee gives a receipt stating that he has transferred all receipts and expenditure orders to the accounting department, and the cash has been capitalized. Then this employee must manually enter his position and date into the cash inventory report at the cash desk, sign and decipher the signature.

Be sure to conclude an agreement on full financial responsibility with the financially responsible employee, otherwise you will not be able to recover the deficiency in full.

The next part is filled out by the inventory commission.

Cash inventory report: download form and sample

Below we have discussed frequently asked questions about the procedure for conducting a cash register inventory and how to prepare documents.

When is a cash register inventory required?

IN Guidelines Ministry of Finance No. 49 lists cases when cash inventory is required. The check is carried out when:

lease the company's property, buy it out or sell it,
prepare annual reports,
change financially responsible employees,
find theft or damage to valuables,
natural disasters, fires and other emergencies occur,
liquidate or reorganize the company.

At the same time, in accounting policy organizations may be prescribed other cases when cash inventory is required. Form INV-15, sample filling -

How often should you take inventory of your cash register?

The frequency is set by the manager and is indicated in the company’s accounting policies.

Who can be included in the cash register inventory committee?

If at least one member of the commission is absent during the inspection, its results will be invalid.

Is it possible to develop your own form for an inventory of cash at the cash desk?

Can. It is not necessary to use Form INV-15; it can be replaced with a similar document. But it’s better to use a ready-made cash register inventory act. You can download the form and a completed sample, in which the required lines are highlighted in color.

Inventory involves not only checking fixed assets, intangible assets, goods and materials, but also cash. In particular, an inventory of cash and various documents, located at the cash desk (checks, stamps, etc.). In the process of inventorying cash, an inventory act, form INV-15, is filled out.

In this article we suggest downloading the INV-15 form, as well as its completed sample.

The inventory commission fills out the act in two copies, which is formed by the manager using an inventory order, a sample of which can be downloaded. If the inventory of cash is carried out in connection with a change in the financially responsible person, then it is necessary to fill out three copies of the INV-15 form: for the old, new financially responsible person and the accounting department.

Inventory of goods and materials involves the recalculation of cash and documents in the cash desk of the enterprise. The inventory is carried out only in the presence of all members of the commission. After all cash, checks, stamps and other documents in the cash register have been counted, members of the commission fill out a cash inventory report. When filling out the form, you must remember that blots and corrections are not allowed.

Note! When making an inventory of fixed assets, the inventory list INV-1 is filled out, when taking an inventory of intangible assets - , inventory material assets — .

Sample act of inventory of cash register funds INV-15

The act consists of two sheets.

On the first one, fill in the name of the organization and structural unit, indicate the type of activity, number and date of the inventory order.

The act is given a unique number and the date of completion is indicated.

The financially responsible person in the “Receipt” section must put his signature, indicate his position and full name. With his signature, the financially responsible person certifies that all cash is in the cash register, and all cash documents have been sent to the accounting department.

Below the commission enters data on the amount of recalculated cash, stamps, securities and other documents located at the cash desk. The amount is indicated in rubles and kopecks. These data are entered based on the actual recalculation of the contents of the cash register.

The total amount according to the data is indicated below in words accounting.

These two values are compared.

If the actual amount is greater than the accounting amount, then there is a surplus, the amount of which is indicated in the corresponding field below.

If the actual amount is less than the accounting amount, then there is a shortage, the amount of which is also reflected in the “shortage” field.

You also need to indicate the last numbers of the incoming and outgoing cash order.

After the cash inventory report form is completed, all members of the commission sign it.

A sample form of a cash inventory report can be downloaded from the link:

Instructions for filling out the cash inventory report form
(Unified form No. INV-15)

It is used to reflect the results of an inventory of the actual availability of funds, various valuables and documents (cash, stamps, checks (check books) and others) located in the organization’s cash desk.

An inventory of cash, various valuables and documents is carried out by a commission appointed by order (decision, resolution, order) of the head of the organization. The commission verifies the accuracy of accounting data and the actual availability of funds, various valuables and documents in the cash register through a complete recalculation. The results of the inventory are drawn up in an act in two copies and signed by all members of the commission and persons responsible for the safety of valuables, and are brought to the attention of the head of the organization. One copy of the act is transferred to the accounting department of the organization, the second remains with the financially responsible person.

When there is a change of financially responsible persons, the act is drawn up in triplicate. One copy is transferred to the financially responsible person who handed over the valuables, the second to the financially responsible person who accepted the valuables, and the third to the accounting department.

During the inventory, operations for receiving and issuing cash, various valuables and documents are not carried out.

It is not allowed to carry out an inventory if the inventory commission is incomplete. No erasures or blots are allowed in the inventories. Corrections are negotiated and signed by members of the commission and the financially responsible person.

Enterprises that work with cash must fill out a special act, form INV-15. Maintaining such documentation is necessary both for the enterprise itself (in order to promptly notice the discrepancy between accounting data and the actual amount at the cash desk) and for regulatory authorities.

Employees often have to deal with filling out such a form - so you need to understand the sequence of actions in detail.

Purposes and frequency of cash inventory

The frequency of inventory of funds in the cash register is not standardized. According to Part 3 of Art. 11 Federal Law No. 402-FZ “On Accounting”, the frequency and need for inspections is determined by each subject entrepreneurial activity on one's own. That is, the management of the enterprise itself has the right to decide when and how often such actions are necessary (as when carrying out).

However, there are situations where verification is mandatory:

When changing financially responsible persons (cashier, for example).
When forming accounting report per year.
When selling property or renting it out.
During natural disasters.
Upon liquidation or reorganization of a legal entity.
In case of damage to property or other illegal actions (theft, abuse).
If a shortage or surplus of funds is detected.

Typically, companies set their own deadlines for regular inventory. For example, once a month, quarter or half a year. The inspection can also be carried out by Rosfinnadzor authorities. Usually tax authorities do this suddenly, without warning, so that employees cannot hide violations.

Purpose of inventory- identify whether monetary transactions are carried out in a timely manner and whether they are accepted for accounting, as well as whether they are formalized correctly. In this case, the balance of funds must correspond to:

data from the cashier-operator's book;
cash register data;
cash register data.

Such a document is one of the main ones in accounting (as is, for example).

How is cash inventory carried out?

The form has two sides:

Main- must be filled in.
Reverse- filled in if inconsistencies were found.

Before taking inventory, the employee who is responsible for operations with the cash register must give written permission to transfer documents to the accounting department and prepare the cash register for inspection.

During the process, the INV-15 form is filled out in the following order:

The exact amount of money (or its equivalent) is recorded.
The amount indicated in the reporting documents is recorded.
The amounts are compared and the result is displayed.

If the numbers (in the cash register and in the report) coincide, it means that cash accounting is maintained without violations or errors. If the report indicates a larger amount than is in the cash register, a shortage of funds has been identified. If there is more money in the cash register than indicated in the report, it means that some of the funds did not make it into the official document.

If the check reveals a shortage or surplus of funds in the cash register, back side The form contains a list of violations, the cashier’s explanations are recorded and the manager’s decision with further actions is given. Usually, when a shortage is discovered, it is recovered from the responsible employee. If surpluses are detected, they are sent to the cashier on the day of inspection.

The document is filled out either on a computer or on a printed form manually. Black or blue ink can be used. The act must be drawn up in 2 copies and signed by all members of the inspection commission and the cashier.

Cash register inventory act - form (download)

Cash register inventory - form INV-15 (filling sample)

Let's sum it up

The act of cash inventory is one of the main ones in accounting. Periodic conduct of such inspections is necessary for the enterprise itself - in order to promptly identify possible violations and eliminate them.

If violations (there is more money in the cash register than in the report) are revealed during a tax audit, the entrepreneur may be brought to justice administrative responsibility under Article 15.1 of the Code of Administrative Offenses of the Russian Federation.

———— ¦ Code ¦ +———-+ OKUD Form ¦ 0317013 ¦ Limited Liability Company +———-+ “Swallow” ¦ ¦ ———————————————— according to OKPO ¦0926731426¦ organization +———-+ — ¦ ¦ ——————————————————— ¦ ¦ structural unit +———-+ Retail in non-specialized stores ¦ ¦ frozen foods ¦ 52.11.1 ¦ ———————————————————— ¦ ¦ +———-+ Type of activity ¦ ¦ ——-+——— -+ Grounds for carrying out the order, -resolution, number ¦ 32-k ¦ inventory: order- ¦ ¦ ¦ ————————+——+———-+ cross out what is unnecessary ¦date ¦18.01.2012¦ ——-+———-+ Type of transaction ¦ ¦ ———— —————————— ¦ Number ¦ Date ¦ ¦ ¦of the document of preparation¦ ¦ +———+————+— —+ ACT ¦ 1 ¦ 01/18/2012¦ ¦ INVENTORY OF CASH ———-+————+——- CASH HOLDING AS OF January 18, 2012 AT “—” ———— D. RECEIPT By the beginning of the inventory all expenditure and receipt documents for funds were submitted to the accounting department and all funds, various valuables and documents received under my responsibility were capitalized, and those that were withdrawn were written off as expenses. Financially responsible person is cashier Shamova S.A. Shamova —————- ————— ———————- position signature transcript of signature The act was drawn up by a commission that established the following: 15,890,00 1) cash ———— rub. —- cop. 00 00 2) marks ———— rub. —- cop. 00 00 3) securities ———— rub. —- cop. 4) ___________ rub. ____ kop. 5) ___________ rub. ____ kop. 15 890 00 Total actual availability in the amount of ———— rub. —- cop. in numbers Fifteen thousand eight hundred ninety ——————————————————————— in words 00 ___________________________________________________ rub. —- cop. 17 300 00 According to accounting data in the amount of ——————— rub. —- cop. in numbers Seventeen thousand three hundred ——————————————————————— in words 00 ___________________________________________________ rub. —- cop. 00 00 Inventory results: surplus ———— rub. —- cop. 1410 00 shortage ———- rub. —- cop. 145 Latest numbers cash orders: incoming N ————-, 65 outgoing N ————— Deputy General Director Shurochkin Z.V. Shurochkin Chairman of the commission ———— ——— ——————— position signature transcript of signature chief accountant Vorontsova E.N. Vorontsova Members of the commission: ———— ——— ——————— position signature transcript of signature senior cashier Vodianova M.I. Vodianova ———— ——— ——————— position signature transcript of signature _________ _______ ______________________ position signature transcript of signature I confirm that the funds listed in the act are in my custody. cashier Shamova S.A. Shamova Financially responsible person ——— ——- ————- position signature transcript of signature January 18, 2012 "—" ———— Reverse side of form N INV-15 shortage in amount Explanation of reasons for surplus or shortage ———— ————— 1410 rub. 00 kop. was formed as a result of a counting error ——————————————————————— made by me during the recalculation of money upon receipt at the cash desk ———————————— —————————— ___________________________________________________________________ __________________________________________________________________ __________________________________________________________________ cashier Shamova S.A. Shamova Financially responsible person ————- ——- ————- position signature transcript of signature to the chief accountant Decision of the head of the organization ——————————— E.N. Vorontsova withhold the amount of the identified shortage in the amount of ——————————————————————— 1410 rubles. 00 kop. from the salary of cashier S.A.

Important rules for conducting a cash register inventory - sample documents and a table with postings

Shamova for —————————————————————— January 2012 —————————————————————— ___________________________________________________________________ ___________________________________________________________________ General manager Orlov P.R. Orlov ——————— ————— —————————— position signature transcript of signature January 18, 2012 "—" ———— —- g.

Comments:

Cash inventory report INV-15.

Unified form No. INV-15 approved by Decree of the State Statistics Committee of Russia dated 08.18.98 No. 88

Cash inventory report(Form No. INV-15) - used to reflect the results of an inventory of the actual availability of funds, various valuables and documents (cash, stamps, checks (check books) and others) located in the organization’s cash desk.

Download a sample form form INV-15 in Word and Excel format:

An inventory of cash, various valuables and documents is carried out by a commission appointed by order (decision, resolution, order) of the head of the organization.

Cash inventory report. Unified form N INV-15 (filling sample)

The commission verifies the accuracy of accounting data and the actual availability of funds, various valuables and documents in the cash register through a complete recalculation. The results of the inventory are drawn up in an act in two copies and signed by all members of the commission and persons responsible for the safety of valuables, and are brought to the attention of the head of the organization. One copy of the act is transferred to the organization’s accounting department, the second remains with the financially responsible person.

During the inventory, operations for receiving and issuing cash, various valuables and documents are not carried out.

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Samples and examples of contracts

The inventory (audit) of the cash register is carried out by a commission appointed by order of the head of the organization. An order for a cash register audit is drawn up according to a unified form No. INV-22. Based on the results of the inventory, a unified form act No. INV-15 is drawn up. When taking inventory of securities and forms strict reporting the inventory list of the unified form No. INV-16 is filled out. The unified forms that document the conduct and results of the inventory are approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

There are planned inventories, sudden inventories and inventories carried out in accordance with legal requirements.

The procedure and timing of scheduled and sudden inventories are established by the organization or individual entrepreneur independently (clause 1.11 of the Regulations on the procedure for conducting cash transactions, approved.

INV-15: cash inventory act

Bank of Russia October 12, 2011 No. 373-P).

Head of the organization ( individual entrepreneur) approves the schedule for conducting planned inventories. This schedule is usually drawn up by the chief accountant. Scheduled cash audits are usually carried out at the beginning of the first working day of each month. On this day, cash balances in the organization’s operating cash desks are also withdrawn.

Unannounced checks of the cash register are also included in the schedule of checks, indicating only the quarter in which such checks are planned to be carried out. The specific date is determined on the day of the surprise inspection.

In accordance with the requirements of the law, inventories are carried out (clause 2 of article 12 of the law dated November 21, 1996 No. 129-FZ):

1) annual (as of the end of the last working day of the calendar year);

2) when changing the cashier;

3) when a shortage or surplus is detected;

4) during reorganization or liquidation of the organization;

5) in case of emergency situations caused by extreme conditions, resulting in loss or damage to property.

An audit of the cash register and verification of compliance with cash discipline is carried out during documentary audits and checks initiated by the founders of organizations or higher organizations (if any), as well as during documentary checks by auditors (audit firms) in accordance with concluded agreements. At the same time special attention should pay attention to the issue of ensuring the safety of money and valuables.

A cash register audit is carried out with a complete page-by-sheet recalculation of cash and checking other valuables in the cash register. The cash balance in the cash register is verified with the book balance, that is, with the accounting data in the cash book.

In the conditions of automated cash book maintenance, the operation of software tools for processing cash documents is checked.

If the audit detects a shortage or surplus of valuables in the cash register, the act indicates their amount and the circumstances of their occurrence.

If there are monetary documents at the cash desk, they must be counted and rewritten by type. Monetary documents include postage stamps, state duty stamps, bill of exchange stamps, paid air tickets, vouchers to sanatoriums and holiday homes, travel tickets, etc.

Inventory of documentary securities is carried out by their types (shares, including registered, bearer, preferred, ordinary; bonds, promissory notes, bills of exchange, etc.).

Before starting the inventory of funds, the cashier transfers to the chairman of the commission the latest receipts and expenditure orders, which at the time of the inventory are not included in the cashier’s report.

Then the financially responsible persons give receipts that:

– by the beginning of the inventory, all expenditure and receipt documents for property were submitted to the accounting department or transferred to the commission;

– all valuables received under their responsibility are capitalized;

– all disposed assets are written off as expenses.

These receipts are provided for in unified forms of inventory records and acts.

An inventory of strict reporting forms is carried out according to their types (receipt books, coupons for fuel and lubricants, forms of shipping documents, etc.), storage locations and financially responsible persons.

Inventory of funds in transit is carried out by reconciling the amounts listed on balance sheet account 57 with data from receipts of a bank institution, post office, copies of accompanying statements for the delivery of proceeds to bank collectors, slip registers, etc.

An inventory of funds held in banks in current, currency and special accounts is carried out by reconciling the balances of amounts listed on balance sheet accounts 51, 52 and 55 with data from bank statements.

Before starting a regular or extraordinary inventory, responsible persons should draw up a document in the INV-22 form. It will be stored in the accounting department of the legal entity indicated at the bottom of the form. For example, if the inventory is requested by the head office, then all reporting on it should go there. Once accepted, the document must be kept for 5 years. Sample and blank form of form INV-22 FILESDownload a blank form using form INV-22 .xlsDownload a sample of filling out an order to conduct an inventory using form INV-22 .xls It should immediately be noted that the owner of the property being counted and the customer of the assessment may not be the same: Verification can also be assigned to one of the departments, for example, archive, human resources, warehouse, etc. Remember that without a completed INV-22, inventory cannot begin.

How to draw up an order for an inventory

InfoWhen the procedure is mandatory Inventory of funds in the cash register is carried out:

before drawing up the annual financial statements(clause 27 of the Accounting Regulations, order of the Ministry of Finance dated July 29, 1998 No. 34n);
before changing the MOL (clause 1.5 of the Guidelines);
if theft is detected (clause 1.5 of the Guidelines);
if emergency situations occur, such as fire, accident, etc.
How to conduct a cash register inventory in 2018

p. (clause 1.5 of the Guidelines);
if the organization is liquidated (reorganized) (clause 1.5 of the Guidelines).

In other cases, the cash register inventory (2017) is carried out within the time frame established by the manager by his order. The procedure and timing of cash register inventory in 5 steps Step 1.

Inventory order - sample filling

Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, in particular:

before drawing up the annual report;
when appointing new financially responsible persons, including in connection with the transfer of property to third parties;
after thefts or natural or man-made emergencies (fires, floods, explosions, etc.).

Typically, the order to begin an inspection is issued by the head of the organization either scheduled or unscheduled. The person responsible for such an event is usually the chief accountant or another accounting employee.

Inventory order: sample

Results of the inspection of goods and materials and another order At the end of the procedure for calculating and comparing the results, the members of the commission must properly formalize the results of the inspection. All identified discrepancies must be recorded in the results record sheet (form No. INV-26) from State Statistics Committee Resolution No. 26 dated March 27, 2000.

Attention

And after discussing the results and making a verdict by the inventory commission, which is recorded in a special protocol, the manager must issue another order, this time about the results of the verification activities and the results that were achieved. The reaction of the head of the company to the proposals of the commission members and instructions on the necessary actions should be given.

This could be: additional verification, sanctions for those responsible, the introduction of additional security measures.

Order to conduct cash inventory

Home → Forms → Accounting → Order to conduct a cash inventory Subject of the document: Accounting Text version file: 1.6 kb Save the document: Download the document » Sample document: Limited Liability Company » » ¦Date¦Number¦ ¦¦document¦ + + + ¦" » 2010¦ N ¦ + ORDER On conducting an inventory of the cash register Based on the memo of the chief accountant dated » » 2010, guided by the Charter of LLC » «, I order: In order to establish the reasons for the decrease in the amount of cash in the cash register, eliminate these causes and prevent them in the future, to carry out » » 2010 to » » 2010 inventory of the LLC cash register" ", the responsibility for the execution of this order is assigned to the chief accountant of the LLC » ", . General Director of LLC » «: .

Unified form inv-22. inventory order

Here you should clarify the type of inspection and its purpose, as well as list the members of the inventory commission participating in the event and its chairman. Their first and middle names can be abbreviated. Step 4. We indicate which material assets and in which departments and separate divisions companies should be checked.

Step 5. We indicate the exact timing of the inspection with its start and end dates. Step 6. We inform you about the reasons for the need to inventory valuables.

Step 7. We indicate the deadline for submitting the audit results to the accounting department. Step 8. We certify the document from the manager. Step 9. Assign a number and register it in a special journal. Step 10. We introduce it to all interested parties, including employees of departments and divisions where the inspection will take place.

Order to conduct an inventory in form inv-22

April 2018 Crimea. SEZ. Property tax The Republic of Crimea and the federal city of Sevastopol are located in a free economic zone (FEZ), where, in accordance with Law No. 377-FZ, preferential taxation procedures apply. In this article, we will consider the procedure for applying property tax benefits.

About the application of reduced rates land tax Let’s say right away that we were prompted to turn to this topic by Letter of the Federal Tax Service of Russia dated January 26, 2018 No. BS-4-21/1390@. In this letter, the Federal Tax Service sent to lower tax authorities copies of court decisions in case No. A41-90821/2016 (including Ruling of the Supreme Court of the Russian Federation dated January 15, 2018 No. 305-KG17-20424) for examination and listed the circumstances indicating the use of plots in business activities and, accordingly, the unjustified application of a preferential tax rate.

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Unified form No. INV-22

DOWNLOAD ORDER FORM TO CARRY OUT INVENTORY (UNIFIED FORM No. INV-22) A sample form for an order to carry out an inventory can be downloaded from the link: Download a sample form for an order to carry out an inventory in MS Excel This sample form of an order to carry out an inventory is filled out automatically by the BukhSoft program! More information about accounting automation programs Instructions for filling out the order form for conducting an inventory (Unified form No. INV-22) Excerpt from the resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998
She looks like this. Form form No. INV-22 Download If for some reason it is not suitable, you can develop your own form. The main thing is that it is enshrined in the company's accounting policy.

An arbitrary sample order for inventory of material assets 2018 may look something like this: In any case, the document should contain required details and information:

company name;
date of preparation and document number;
the purpose of the inspection and what it will concern: goods, fixed assets, tangible assets, accounts receivable, all property of the company;
divisions and departments of the company in which the inspection will be carried out: warehouse, store, accounting or the entire company as a whole;
period and duration of the event - from what date to what date, when to provide the results of verification actions;
composition of the commission and full name

Inventory (from the Latin inventarium - household items) is a periodic re-accounting of available property and goods in order to check their availability and safety, as well as establish their compliance with the records of material assets. During the inventory, the actual presence of the relevant objects is revealed, which is compared with the data of the accounting registers. The need for an inventory is established by Russian legislation on accounting. In particular, this is evidenced by Article 11 of the Federal Law “On Accounting” No. 402-FZ of December 6, 2011. INVENTORY SERVICES Important! Inventory is carried out in relation to assets and liabilities on the initiative of the taxpayer himself or in compliance with the requirements of the law - mandatory inventory.