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Cash inventory act. Certificate of verification of cash in the cash register

New form "Cash inventory act cash" officially approved by the document Approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88.

More information about using the form "Cash Inventory Report":

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Cash inventory report (form and sample)

Each domestic organization in the process of its economic activity faces the need to take inventory. This rule is established by the Federal Law “On Accounting”. This check is subject to the assets of the enterprise and inventory. Reconciliation can be carried out for individual structural divisions of the company (including cash desks), the inventory result is documented in form No. INV-15.

General provisions on inventory

Ministry of Finance Russian Federation By his Order No. 49 dated June 13, 1995, he approved the Methodological Instructions for the inventory of property and financial obligations. Clause 1.1 of this normative act The responsibility for conducting inspections rests exclusively with Russian legal entities. Domestic organizations must reconcile not only property, but also conduct an inventory of cash. Acts drawn up based on the results of such studies actually complete the verification.

Russian rule-making acts provide for several cases of reconciliation of actual assets and liabilities with accounting data:

circumstances listed in clause 1.5 of the Guidelines;
appointment of an audit at the initiative of the company's management or in accordance with accounting policies.

The head of the enterprise, by order, orders an inspection and determines the members of the relevant commission, who, with their signatures, certify the INV-15 cash inventory act and other documents drawn up based on the results of the reconciliations.

The procedure for conducting cash checks was developed by the Ministry of Finance of the Russian Federation in paragraphs 3.39 - 3.43 of the Guidelines. According to existing rules inventory is carried out in accordance with the Procedure for conducting cash transactions. However, the existing cash processing algorithm does not regulate the audit of money. The cash inventory form at the cash desk is the document that completes the check.

Registration of cash register check

Ministry of Finance of the Russian Federation in Guidelines, put into effect by Order No. 49 of June 13, 1995, developed forms drawn up based on the results of the audit. One of such documents is the form of the act of inventory of funds at the cash desk.

But we must take into account that the State Statistics Committee of Russia, by its Resolution No. 88 dated August 18, 1998, approved new forms used when conducting and processing the results of checks to ensure compliance of the actual state with accounting data.

One of these newly approved documents is the cash register inventory act.

cash inventory report form

The State Statistics Committee of the Russian Federation indicated that this form serves to reflect the results of checking the availability of money and monetary documents in the cash register of the enterprise. All values in the named division are subject to complete recalculation and reconciliation with accounting data. The form can be filled out on the computer or by hand. Black or blue ink may be used.

However, despite the importance of this document, Goskomstat did not approve the sample for filling out the cash register inventory form INV-15. In this regard, the company employee filling out the final inspection document must draw it up carefully and error-free. No erasures, erasures or blots are allowed on the form. The final act is drawn up in two copies and signed by the full commission, as well as by financially responsible persons. Its contents are communicated to the management of the enterprise.

The act must contain:

name of the enterprise and its structural division;
the document that served as the basis for the inspection;
number and date of the form, as well as the moment of inventory;
a receipt from the employee responsible for the safety of property at the cash desk;
actual presence of values;
explanations regarding the shortage or excess of content, as well as the director’s decision on further actions.

Indication of all information will allow us to talk about the proper execution of inventory results.

Sample of filling out the INV-15 act

To reflect information about cash in the cash register at the time of inspection, a special official reporting document is generated - an act.

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Why do you need a cash verification report?

Cash in the cash register is checked periodically. Moreover, most often, inspections are sudden. The initiative for such control actions can come from both the management of the enterprise and the supervisory authorities.

Regardless of who organized the inspection, an act is drawn up based on its results. They fit into it

the amount that should be in the cash register according to accounting documents,
as well as the amount that actually turned out to be available when the inspectors counted it.

In this way, the financial and cash discipline of the company is monitored, facts of official violations, abuses, shortages, etc. are revealed. illegal phenomena.

Who checks 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, directors are included in it by a separate order

accountant,
management representative,
head of one of structural divisions organizations.

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

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

What consequences can an audit have?

If, based on the results of control measures, no violations are revealed, and the cash matches to the last penny what is indicated in the documents, then, of course, there will be no consequences. But if during the inspection it turns out that there is less or more money in the cash register (this also happens) than there should be in accordance with the reporting papers, disciplinary action will most likely be imposed on those financially responsible (starting from a remark, a reprimand and up to dismissal). In addition, there will likely be a demand from management to reimburse the missing funds.

Tax inspectors fine the enterprise and its senior officials for surpluses or shortages.

In what form should the act be done?

Today, the act of checking the cash register can be done freely - if we're talking about about control within the company. However, if representatives of the tax service are involved in the audit, then the unified form KM-9 is used. In any case, no matter what document format is used, the form must contain all the necessary signatures.

Who must sign the cash verification report?

The document must contain several autographs:

cashier-operator,
head of a structural unit,
a representative of the company’s management (director or person temporarily performing his duties),
during a tax audit - a specialist from the tax authority.

Registration of the act and main points

The document can be drawn up either on a computer (if you have an electronic form) or handwritten. The number of copies of the act directly depends on the number of participants in the inspection. 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 the control activities, then three need to be made.

Do I need to take into account and register the document?

Acts formed in the company are subject to mandatory accounting. For this purpose, 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 fact of creating the act is recorded, but also, if necessary, the document can be found without problems.

What to consider when storing

When determining the storage period for the act, one should focus on the legislation of the Russian Federation and the local regulatory documents of the company.

The storage period for financial control documentation should not be less than three years (this is the limitation period).

After this, the act can be sent to the archives department or destroyed (subject to the regulations established for the disposal of documents).

Sample act on checking cash in the cash register

If you need to create a cash check report at the cash register, and you have never done it before, the above tips will help you. Also look at a sample of filling out the document: here a unified form is taken as a basis, which can also be used for internal control measures.

We have to deal with the circulation of cash - to calculate the wages, for current purchases or payments under contracts. Although responsible persons are appointed to manage cash, it is necessary to maintain regular monitoring and records of turnover. To do this, an inventory of cash is carried out and a report is drawn up.

What is a cash inventory act

Cash must be kept in the cash register of the enterprise, and its expenditure or distribution to employees is carried out by filling out primary reporting documents.

To verify the actual presence of money in the cash register, as well as other valuables and payment documents, an inventory is assigned and carried out. The results of the inventory check will be recorded by the commission by drawing up a report.

What is a cash inventory act and where to find it? The video below will tell you about it:

Concept

The inventory report refers to the primary accounting documents and allows you to identify the presence of a cash balance in the cash register, as well as possible shortages. Since January 2013, the regulated form of this act is not mandatory for use for legal entities and IP. However, in practice, to this day, when drawing up an act, a unified form No. INV-15 (0317013) is used.

cash balances to be kept in the cash register;
means of payment having monetary value(postage stamps, checks, etc.);
check books for which non-cash payments are made;
other types of values.

Responsibilities for receiving, storing and spending cash and payment documents are assigned to financially responsible persons (as a rule, at an enterprise such a person is a cashier or). The main purpose of inventory is to identify the balance amount on the key date, as well as to identify shortages.

It must be taken into account that the inventory commission does not have the right to assess the reasons for the shortage; this will be done by the management of the enterprise on the basis of a signed act.

Standards in this area

When carrying out inventory activities and drawing up an act, it is necessary to be guided by the following regulations:

Federal Law of December 6, 2011 No. 402-FZ;
Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88;
Information letter of the Ministry of Finance of Russia No. P3-10/2012.

Also, the enterprise must be approved, the rules of which will be used by the inventory commission.

Filling out the document

To carry out inventory activities, a commission must be created, the composition of which is approved by the administrative order of the enterprise.

As part of the inventory, not only the actual cash balance in the cash register is checked, but also the accuracy of accounting information. Cash balances are checked through a complete recalculation in the presence of all members of the commission and the financially responsible person.

Form

Since the unified form No. INV-15 is currently not mandatory, local acts of the enterprise may approve a different form of the act. If the standard form of the act is used, the following items and columns are filled in its contents:

information about the organization (including), structural unit;
basis for carrying out inventory activities (order, instruction, etc.);
a receipt from the financially responsible entity for the delivery of all cash balances and valuables to the cash desk at the time the inventory begins;
the actual presence of money and valuables identified during the recount;
accounting data on cash and valuables balances;
a note about identified shortages or surpluses;
signatures of the commission members.

Inventory of cash in the cash register in 1C: Accounting - topic of the video below:

Instructions

The drawing up of an act in form No. INV-15 occurs according to the following rules:

the commission receives a form with completed details of the enterprise;
the financially responsible person is asked to deposit all available balances of money and valuables into the cash register for recalculation by members of the commission;
a complete recount takes place in the presence of all members of the inventory commission and the financially responsible person;
information in the act form is entered according to actually identified data, and accounting indicators are transferred from accounting information;
after filling out all lines of the act, indicate latest numbers incoming and outgoing cash register numbers;
after completion of the count, each member of the commission, including the chairman, is required to sign for the correctness of the completed data, and the financially responsible employee also puts his signature.

The signed act is transferred to the head of the organization for further decision-making.

Forms and samples

To fill out the inventory act form, you can create it yourself, or use specialized software.

In particular, the form of the act is included along with other primary documents accounting If the enterprise has developed and approved its own inventory form, its information must be transferred to the 1C database manually.

Act forms can be downloaded for free in and format.

An act in form INV-15 is the main document that is used to record the results of a sudden check of funds stored in the cash register or, more simply, an inventory of cash. This check can be carried out either at the request of tax inspectorate specialists or at the initiative of the organization’s management, on the basis of a specially issued order.

If the inventory takes place as necessary, in connection with a change in the materially responsible employee, then this document drawn up in three copies: one each for the former and new financially responsible person, and the third for the accounting department of the organization. If this is a routine check, then two copies are enough.

Sample and blank form of INV-15 form

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The INV-15 form is simple; filling it out, as a rule, does not cause any particular difficulties. However, sometimes specialists without proper experience are faced with some incomprehensible issues.

Part 1: organization details and inspection date

Conventionally, the INV-15 form can be divided into three parts. The first part includes all the basic data relating to the organizational and legal status of the company, as well as information that provides the rationale for conducting this audit. That is, here you need to indicate:

organizational and legal form of the organization (IP, LLC, CJSC);
full company name;
type of activity (code from OKVED);
the number and date of the order that was the basis for the sudden inspection; cash stored in the cash register;
number and date of drawing up this act in form INV 15, that is, current information as of the actual date of the inventory.

Part 2: receipt of the financially responsible person and data on the results of the inspection

The next part of the INV-15 form relates directly to calculating the amount of funds in the cash register. But first, the financially responsible person, who is entrusted with the function of monitoring cash flow and compliance with the norms established by law, gives a special receipt. The signature of the responsible person will indicate that all receipts and consumables have been transferred to the accounting department, and the company’s cash is in full at the moment at the box office. Then this employee must write his position in the document by hand, put the date, signature and transcript of the signature.

The next stage is when an inventory commission consisting of several people counts all the financial assets in the cash register and enters this information into the act form.

Here it is necessary to make a division of funds by type of cash: that is, in the INV-15 act, in addition to the calculated amount in the form of cash, you must enter stamps, checks, securities etc. All entries must be made both in numerical form and with a full written decoding of the numerical value.

Below is the data on the amount of cash based on the accounting results. In theory, these two values should coincide, although sometimes there are discrepancies between them. If a discrepancy between real and accounting data is identified, that is, a shortage or surplus, they must also be included in the inventory report in the appropriate sections.

Then you must indicate the last numbers and numbers registered before the start of the check.

Part 3: signatures of the inventory commission

This part includes the official data of all participants of the verification commission with signatures and their transcript. Here, after familiarizing yourself with the received figures, the financially responsible employee must sign again, in whose presence the entire procedure should have been carried out.

Attention! If, during the process of checking cash at the cash register, any discrepancies were identified between the actual amounts and those registered by accounting, then this must be reflected on the reverse side of the act, form INV-15, with comments from the financially responsible person. In the comments, the responsible employee must provide the necessary explanations on the established fact. Based on this explanation, the management of the enterprise, as well as tax specialists(if the inspection was carried out on their initiative), make a decision on what to do with the detected surpluses or shortages. This solution also fits with reverse side form INV-15 and certified by the manager’s signature and seal.

Briefly about the main points of a sudden check of funds stored in the cash register

Inventory can be carried out for several reasons:

identifying excess or shortage of cash in the cash register;
end of the calendar year;
change of financially responsible person;
liquidation of the enterprise;
force majeure circumstances (fires, floods, etc.).

The inspection must be carried out by a commission consisting of several employees, as well as in the presence of a person who is responsible for compliance with the standards for storing cash. Based on the results of the inventory, a corresponding act must be drawn up, with a decision made on eliminating the detected violations.