Why do you need an inventory of funds in current accounts? How is an inventory of funds carried out? Sample statement of inventory of a current account.

The Civil Code of the Russian Federation states that non-cash payments made between companies (IP) are carried out through a bank (special accounts). One of the main tasks for entrepreneurs and legal entities before submitting reports is current account inventory, which begins with the following procedures:

Verification of concluded contracts.
Finding out which banks had open account accounts at the time of inventory.

What's the point?

is organized to identify differences between the current volume of assets and liabilities of the entity, as well as the real data mentioned in the accounting registers. The process involves:

Checking the currency and current account by examining the balance of money on the account.
Control of turnover on credit and debit accounts.

Information is taken from two documents:

Bank statements.
Information from accounting.

The balance remaining at the end of the period on the previous statement should be equal to the balance at the beginning of the period on the next month's statement. The result of the work done is. But more about everything.

What is to be studied?

The start of the inspection is preceded by an order from the director, who appoints members of the commission (there should be no more than 3). Most often it includes:

Accounting employee of the enterprise (2 people).
Representative from the administration.
An employee of an audit service (your own or a third party).

Carried out in relation to the following documents and assets:

A settlement agreement that is drawn up with a bank for conducting non-cash transactions through a bank account. It is no secret that companies and individual entrepreneurs are not limited in the number of contracts they can enter into. Wherein inventory of funds in the current account carried out for each contract separately.
Foreign currency account. Opens in a domestic bank and in a credit institution in other countries.
Assets that relate to targeted financing.
Settlement deposits, where the movement of funds in different amounts is recorded:

National currency.
Foreign banknotes.
Funds on checkbooks.
Bank letters of credit.
Other forms of papers for making payments.

Algorithm of actions

Current account inventory involves performing a number of procedures:

It is found out in which banks and in what quantity agreements for settlement and cash services have been opened, after which the terms of the agreements are reconciled.
The legality of opening the account is checked, as well as the correctness of the choice of the payment form.
Bank statements are being examined. Attention is paid to numbering and the correct transfer of remaining funds.
The details are checked, after which a conclusion is made about the reliability of the available documents. If any adjustments are made, the inventory of funds in the current account. The study of data is carried out on the basis of records made in the first copy.
The authenticity (reliability) of settlement papers that are linked to bank statements is checked. If necessary, a counter reconciliation is made with a bank or another company (IP).
Correspondence is examined to ensure that information is correctly filled out and reflected in the registers.
The balances of the amounts in the subaccounts to account 51 are reconciled. When performing the work, extracts and data from the accounting department are used.
Compiled current account inventory act(Form INV-17).

Before starting the check, you should make sure that expenditure and receipt papers confirming the movement of funds in the current account are on hand (in the company’s accounting department).

In the final current account inventory act turns on:

Information about the organization.
Basis for verification.
Act number and date of registration.
Data on debt (receivables and payables).

Inventory of accounts- an effective method of monitoring money in the cash register and the correctness of documentation, with the help of which you can prepare for the return and avoid problems with the tax office.

For proper accounting, you also need to keep and constantly monitor, read our tips.

This group of accounts is intended for accounting for the economic assets of an enterprise - non-current and current assets, the actual presence of which is revealed as a result of an inventory.

The main inventory accounts include the following active accounts:

01 ʼʼFixed assetsʼʼ; 04 ʼʼIntangible assetsʼʼ; 10 ʼʼMaterialsʼʼ; 43 “Finished products”; 45 ʼʼGoods shippedʼʼ; 50 ʼʼCashierʼʼ; 51 “Current accounts”; 52 “Currency accounts”; 58 ʼʼFinancial investmentsʼʼ.

The debit of these accounts reflects the increase in funds, and the credit reflects the outflow of funds.

Inventory account scheme

Account 01 “Fixed assets” and account 04 “Intangible assets” are intended to account for the presence and movement of fixed assets and intangible assets, which are called non-current assets of the enterprise. Analytical accounting on these accounts is carried out by type of funds.

Account 10 “Materials” is intended to account for the availability, acquisition and disposal of materials, i.e., funds that are called current assets of the enterprise. Analytical accounting of materials is carried out by storage location, type, grade, etc.

Account 43 “Finished products” is intended for accounting for finished products in the enterprise’s warehouse. Analytical accounting for account 43 is carried out by storage locations and types of finished products.

Account 45 “Goods shipped” is used when finished products from the warehouse have been shipped to the buyer, but money for them has not yet been received. When finished products are shipped from the warehouse, the cost of the shipped products is written off by posting DEBIT 45 “Goods shipped” CREDIT 43 “Finished products”, and when money is received from customers, the cost of the products is written off from the credit of account 45.

Accounts 50 “Cash Office”, 51 “Cash Accounts”, 52 “Currency Accounts” are designed to record the availability and movement of the company’s funds in the cash register, in current and foreign currency accounts. Accounting for foreign currency funds is carried out in ruble equivalent.

Account 58 “Financial investments” is used to account for the enterprise’s financial investments in government securities, shares, bonds, etc. At the same time, this account keeps records of the enterprise’s contributions to the authorized capitals of other organizations.

Example 4.1. Maintaining inventory records.

At the beginning of the month, the shoe factory’s warehouse contained finished products worth 48,000 rubles.

Operations carried out during the month are reflected in table. 4.1.

Exercise. Create invoice 43 “Finished products”, calculate turnover and determine the cost of finished products shipped at the end of the month.

Table 4.1

To solve the problem, it is extremely important to collect account 43 and determine the credit turnover, provided that the final balance on account 43 is zero, since all products have been shipped from the warehouse.

Account 43 “Finished products”

Debit	Credit
C n = 48000
1) 34000 4) 28000 5) 10500	2) 55000 3) 7000 6) ?
O 0 = 72500	O k = ?
C k = o

To determine the credit turnover on account 43, we use the formula for calculating the final balance on the active account:

C k = C n + O d - O c, then O c = C n + O d - C c.

Since all finished products have been shipped from the warehouse, then C k = 0.

Therefore, O k = 48000 + 72500 = 120500 rubles.

However, the amount of products shipped will be equal to 120,500 - 55,000 - 7,000 = 58,500 rubles.

— Inventory accounts

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Inventory - an element of the accounting method

The main method of accounting monitoring of the state and movement of economic assets is documentation, which, however, does not exclude the possibility of discrepancies between accounting records and the actual balances of the organization’s funds.

To ensure control over the safety of economic assets and to ensure full compliance of accounting data with actual balances, to ensure the reality of accounting indicators, an element of the accounting method is used - inventory, i.e. establishing the actual availability of funds and their sources, expenses incurred, etc. by recalculating balances in kind or checking accounts. Inventory is an effective method of monitoring the safety of an organization’s property, compliance with financial discipline, the correct reflection of transactions in accounting accounts, and the timely detection and correction of discrepancies between actual data obtained as a result of the inventory.

The rules for conducting an inventory are determined by the Methodological Guidelines for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of the Russian Federation No. 49 of June 13, 1995 in accordance with a number of adopted regulations.

Inventory Goals

The number of inventories in the reporting year, the date of their conduct, the list of property and financial obligations verified during each of them are established by the head of the organization, except in cases where an inventory is required.

Mandatory inventories are carried out:

when transferring the organization’s property for rent, redemption, sale, as well as in cases provided for by law during the transformation of a state or municipal unitary enterprise;
before drawing up annual financial statements, except for property, the inventory of which was carried out no earlier than October 1 of the reporting year. An inventory of fixed assets can be carried out once every 3 years, and of library collections - once every 5 years. In areas located in the Far North and similar areas, inventory of goods, raw materials and materials can be carried out during the period of their smallest balances;
when changing financially responsible persons (on the day of acceptance and transfer of cases);
when establishing facts of theft or abuse, as well as damage to valuables;
in case of natural disasters, fire, accidents or other emergencies caused by extreme conditions;
during the liquidation (reorganization) of an organization before drawing up a liquidation (separation) balance sheet and in other cases provided for by the legislation of the Russian Federation or regulations of the Ministry of Finance of the Russian Federation;
In case of collective (team) financial responsibility, inventories are carried out when the team leader (foreman) changes, when more than 50% of its members leave the team (team), as well as at the request of one or more members of the team (team).

The main objectives of inventory are:

Checking the correctness of current accounting data and identifying errors.
Reflection of unaccounted business and financial transactions.
Control of property safety.
Control over the completeness and timeliness of payments under business contracts and obligations, for the payment of taxes and fees.
Checking the conditions and procedures for storing goods.
Identification of stale, slow-moving, obsolete goods.
Checking compliance with the principle of financial responsibility.
Checking the accounting status and organizing the movement of inventory.
Checking the reflection of all business transactions in documents and in accounting, etc.

The need for inventory is due to a number of reasons, the main of which are:

Identification of possible accounting errors that can lead to serious material losses - fines for concealing profits.
Changes in the physical properties of inventory items. Some material assets (for example, food) as a result of natural loss change their physical properties (mass, volume, etc.) or simply become unusable; with the help of inventory, the actual state of affairs is revealed, which is reflected in documents.
Natural disasters, fire, accident, etc.
Theft, abuse.
Distrust of the financially responsible person.
Conducting audits and inspections.
In case of a change of foreman with brigade financial responsibility.
At the request of judicial investigative authorities.

Types of inventory

Inventories are:

by volume - full and partial;
according to the method of conducting - selective and continuous;
by purpose - planned, unscheduled, repeated, control.

A complete inventory is carried out before drawing up an annual report, during an audit or revision and covers all material assets, funds and settlement relationships with other organizations and persons. A complete inventory also covers all types of assets, including values that do not belong to the organization (rented fixed assets; inventory items accepted for safekeeping; materials accepted for processing, etc.).

Each separate inventory covering a portion of an organization's assets is called a partial inventory. This includes, for example, an inventory of funds (cash audit), an inventory of material assets associated with the change of financially responsible persons, etc.

During a selective inventory, only a few valuables are checked from a specific financially responsible person to choose from. Selective inventory is carried out in organizations with a large range of values.

A complete inventory is carried out simultaneously in all structural divisions and enterprises that belong to this organization.

The planned inventory is carried out according to the schedule within the specified time frame, approved by the manager, and the timing of its implementation is not subject to disclosure.

An unscheduled inventory is carried out not according to plan, but due to current circumstances (when transferring cases to a financially responsible person, after natural disasters, theft).

A repeated inventory is carried out if doubts arise about the reliability, objectivity, or quality of the inventory.

Control inventory. Upon completion of the inventory, control checks of the correctness of the inventory can be carried out with the participation of members of inventory commissions and financially responsible persons, always before the opening of the warehouse, storeroom, section, etc., where the inventory was carried out.

Inventory procedure

To carry out an inventory, a permanent inventory commission is created in the organization. If the amount of work is small and the organization has an audit commission, it can be entrusted with carrying out inventories. When the volume of work is large, working inventory commissions are created to simultaneously carry out an inventory of property and financial obligations. The personnel of permanent and working inventory commissions is approved by the head of the organization.

The inventory commission includes representatives of the administration, organization, accounting service employees, and other specialists (engineers, economists, technicians, etc.). It may also include representatives of the organization’s internal audit service and independent audit organizations.

The absence of at least one member of the commission during the inventory serves as grounds for declaring the inventory results invalid.

Before checking the actual availability of property, the inventory commission must receive the latest receipts and expenditure documents or reports on the movement of material assets and cash at the time of inventory. The chairman of the inventory commission endorses all incoming and outgoing documents attached to the registers (reports), indicating “before inventory on “_” (date)”

which should serve as the basis for accounting to determine the balance of property at the beginning of the inventory according to accounting data.

Financially responsible persons provide receipts stating 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 and all valuables received under their responsibility were capitalized, and those disposed of were written off as expenses. Similar receipts are also given by persons who have accountable amounts for the acquisition or powers of attorney to receive property.

The inventory commission ensures the completeness and accuracy of verification of data on the actual balances of fixed assets, inventories, goods, cash, other property and financial obligations, the correctness and timeliness of registration of inventory materials. The actual availability of property during inventory is determined by mandatory counting, weighing, and measurement. The head of the organization must create conditions that ensure a complete and accurate verification of the actual availability of property within the established time frame (provide with labor for rehanging and moving goods, technically serviceable scales, measuring and control instruments, measuring containers).

For materials and goods stored in undamaged packaging of the supplier, the quantity of these valuables can be determined on the basis of documents with mandatory verification in kind (by sample) of part of these valuables. The mass (or volume) of bulk materials may be determined on the basis of measurements and technical calculations. When inventorying a large number of such goods, weight sheets are kept separately by one of the members of the inventory commission and the financially responsible person.

Verification of the actual availability of property is carried out with the obligatory participation of financially responsible persons.

If the inventory of property is carried out over several days, then the premises where material assets are stored must be sealed when the inventory commission leaves. During breaks in the work of inventory commissions (during lunch breaks, at night, for other reasons), documents must be stored in a box (cabinet, safe) in a closed room where the inventory is carried out.

In cases where materially responsible persons discover errors after taking an inventory, they must immediately (before opening a warehouse, storeroom, section, etc.) report this to the chairman of the inventory commission. The inventory commission checks the specified facts and, if confirmed, corrects the identified errors in the prescribed manner.

Upon completion of the inventory, control checks of the correctness of its implementation can be carried out, with the participation of members of inventory commissions and financially responsible persons, necessarily before the opening of the warehouse, storeroom, section, etc., where the inventory was carried out.

During the inter-inventory period, in organizations with a large range of valuables, selective inventories of material assets in places of their storage and processing can be carried out. Control checks of the correctness of inventories and selective inventories carried out during the inter-inventory period are carried out by inventory commissions by order of the head of the organization.

Documentation of inventory

To document the inventory and reflect its results in accounting, you can use the following documents:

Title of the document	Form number
Order (instruction) of the head of the organization to conduct an inventory	Inv.-22
Logbook for monitoring the implementation of inventory orders	Inv.-23
Inventory list of fixed assets	Inv.-l
Inventory list of intangible assets	Inv.-1a
Inventory list of inventory items	Inv.-3
Inventory report of shipped inventory items	Inv.-4
Inventory list of inventory items accepted for safekeeping	Inv.-5
Act of inventory of inventory items in transit	Inv.-6
Inventory act of precious metals and products made from them	Inv.-8
Inventory inventory of precious metals contained in parts, semi-finished products, assembly units (assemblies), equipment, instruments and other products	Inv.-8a
Act of inventory of precious stones, natural diamonds and products made from them	Inv.-9
Inventory report of unfinished repairs of fixed assets	Inv.-10
Act of inventory of future expenses	Inv.-11
Cash inventory report	Inv.-15
Inventory list of securities and forms of strict reporting documents	Inv.-16
Act of inventory of settlements with buyers, suppliers and other debtors and creditors	Inv.-17
Comparison statement of the results of inventory of fixed assets	Inv.-18
Comparison sheet of inventory inventory results	Inv.-19
Act of control verification of the correctness of the inventory of valuables	Inv.-24
Journal of control checks of the correctness of the inventory	Inv.-25

To carry out an inventory, the head of the organization issues an order.

The order is registered in the book for monitoring the implementation of inventory orders.

Inventory records can be filled out both using computer and other inventory equipment, and manually - in ink or a ballpoint pen, clearly and clearly, without blots or erasures.

The names of inventory values and objects, their quantity are indicated in the inventory according to the nomenclature and in the units of measurement used in accounting.

On each page of the inventory, in words, indicate the number of serial numbers of material assets and the total amount in physical terms recorded on this page, regardless of the units of measurement (pieces, kilograms, meters, etc.) these values are shown in.

Errors are corrected in all copies of the inventory, that is, incorrect entries are crossed out and the correct ones are written above them. Corrections must be agreed upon and signed by all members of the inventory commission and financially responsible persons.

It is not allowed to leave blank lines in inventories; blank lines are crossed out on the last pages. On the last page of the inventory, a note must be made about checking prices, taxation and calculating the results signed by the persons who carried out this check.

The inventories are signed by all members of the inventory commission and financially responsible persons. At the end of the inventory, the financially responsible persons give a receipt confirming that the commission has checked the property in their presence, that there are no claims against the members of the commission, and that the property listed in the inventory has been accepted for safekeeping.

When checking the actual availability of property in the event of a change of financially responsible persons, the one who accepted the property shall sign the receipt of the property, and the one who handed over the property shall sign for the delivery of this property.

Separate inventories are drawn up for property held in custody, rented or received for processing.

If, at the end of the inventory, control checks are carried out, the results are formalized in an act and registered in the book of control checks for the correctness of the inventory.

Identifying inventory results and reflecting them in accounting

The results of the inventory must be reflected in the accounting and reporting of the month when the inventory was completed, and for the annual inventory - in the annual accounting report. Discrepancies between the actual availability of property and accounting data identified during the inventory are regulated in the following order:

fixed assets, material assets, cash and other property that are in surplus are subject to capitalization and crediting, respectively, to the financial results of the organization with the subsequent establishment of the causes of the surplus and the perpetrators;
loss of valuables within the limits of norms approved by law is written off by order of the head of the organization, respectively, as expenses (sales expenses) of the organization.

Attrition rates can only be applied in cases where actual shortages are identified. The loss of valuables within the established norms is determined after offsetting the shortages of valuables with surpluses based on re-grading. In the event that, after a regrading assessment carried out in the prescribed manner, there is still a shortage, the norms of natural loss should be applied only to those values by the name of which the shortage was established. In the absence of norms, the loss is considered as a shortage in excess of the norms. Shortages of material assets, cash and other property, as well as damage beyond the norms of natural loss are attributed to the perpetrators.

Mutual offset of surpluses and shortages as a result of regrading can be allowed only as an exception for the same audited period, from the same audited person, in relation to inventory items of the same name and in identical quantities. Financially responsible persons provide detailed explanations to the inventory commission about any misgrading. In the case when, when setting off shortages with surpluses by re-grading, the value of the missing values is higher than the value of the values found in surplus, this difference in value is attributed to the guilty persons.

Proposals to regulate discrepancies between the actual availability of valuables and accounting data identified during the inventory are submitted for consideration to the head of the organization. The final decision on the classification is made by the head of the organization.

Let's consider the correspondence of accounts based on inventory results.

1. Reflection in the accounts of surpluses identified during inventory:

Dt 01 “Fixed assets”

Dt 10 “Materials”

Dt 41 “Goods”

Dt 43 “Finished products”

Dt 50 "Cash desk"

Kt 91 “Other income and expenses”, subaccount 1 “Other income”.

2. Reflection on the accounts of the shortage identified during the inventory:

a) Dt 94 “Shortages and losses from damage to valuables” Kt 01 “Fixed assets” Kt 10 “Materials” Kt 41 “Goods” Kt 43 “Finished products” Kt 50 “Cash desk”;

b) in retail trade organizations:

Dt 94 “Shortages and losses from damage to valuables” Kt 41 “Goods”

Kt 42 “Trade margin” (using the “red reversal” method).

3. Write-off of shortages within the limits of natural loss:

Dt 20 “Main production”

Dt 23 “Auxiliary production”

Dt 25 “General production expenses”

Dt 26 “General expenses”

Dt 29 “Service production”

Dt 44 “Sales expenses”

Kt 94 “Shortages and losses from damage to valuables.”

4. Write-off of the shortage at the expense of the guilty party:

a) Dt 73 “Settlements with personnel for other operations”, subaccount 73-2 “Calculations for compensation of material damage” Kt 94 “Shortages and losses from damage to valuables”;

b) the difference between the amount to be recovered from the guilty person and the amount of the shortfall in account 73-2:

Dt 73-2 “Calculations for compensation for material damage”

Kt 98-4 “The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables”;

c) debt repayment:

Dt 98-4 “The difference between the amount to be recovered from the guilty parties and the book value for shortages of valuables” Kt 91 “Other income and expenses, subaccount 1 “Other income”;

d) restoration of the amount of value added tax (VAT) from the value of missing assets:

Dt 94 “Shortages and losses from damage to valuables” Kt 68 “Calculations for taxes and fees”;

e) assigning the amount of value added tax to the guilty person:

Dt 73 “Settlements with personnel for other operations”, subaccount 2 “Calculations for compensation of material damage”

Kt 94 “Shortages and losses from damage to valuables”;

f) compensation by the guilty person for the amount of the deficiency:

Dt 50 “Cashier”, subaccount 1 “Cash of the organization” Dt 70 “Settlements with personnel for wages” Kt 73 “Settlements with personnel for other operations”, subaccount 2 “Settlements for compensation of material damage”.

5. Write-off of the shortfall to financial results: Dt 91 “Other income and expenses”, subaccount 2 “Other expenses” Kt 94 “Shortages and losses from damage to valuables”.

6. Write-off of shortfalls on financial results, the culprits of which have not been identified by a court decision:

a) for the amount of the shortage:

Dt 94 “Shortages and losses from damage to valuables” Kt 10 “Materials” Kt 41 “Goods”, etc.;

Capitalization of surplus during inventory

New form "Cash inventory act" 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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How to make an order to conduct an inventory using the INV-22 form in 1C 8.3

There is no special document for inventorying funds on a current account in 1C 8.3 Accounting 3.0. But, in order to print the order for inventory taking form INV-22 from the 1C 8.3 program, we will use the printed form of other documents. For example, Inventory of goods. For this:

Create a new document Inventory of goods. Chapter Warehouse – Inventory – Inventory of goods:

Button Create:

Fill out the Inventory bookmark.

Here you should indicate the period for conducting the inventory, details of the order, and the reason for the inventory:

Fill out the Inventory Commission tab.

The table lists the members of the commission and checks the name of the chairman:

We create and edit the printed form of the order INV-22.

Button Seal- order according to f. INV-22:

On the screen: Preview mode unified form INV-22 Order to conduct an inventory:

We turn on the printing form editing mode and fill in the empty required lines, for example, “Inventory is subject to...”, etc. The document in 1C 8.3 can be printed (button Seal) or save as a file (button Save to disk).

How to edit documents for printing manually in 1C 8.2 (8.3), see our video tutorial:

How to take inventory of funds in a current account in 1C 8.3

Inventory is carried out through a comparison of cash balances in accounts (settlement or foreign exchange) registered in accounting with information. Account turnover for each day must be reconciled so that the amounts at the beginning of the day coincide with the balance received at the end of the previous day.

Bank statement (or personal account statement) is a document containing information about the current state of the organization’s accounts. In 1C Accounting 8.3, documents are used to conduct cash transactions. You can view balances at the beginning of the day, turnover during the day and balances at the end of the day from the Bank Statements list. Chapter :

We indicate the bank account, organization, select any document for the date of interest - now you can view the necessary data: cash balances and account turnover for the selected day:

Also for analysis in 1C 8.3 there is a convenient opportunity to use standard reports. For example, the report Account turnover for account 51. Section Reports – Standard reports – Account turnover:

Let's configure the report (button Show settings):

In the header of the report, set the period, indicate the account - 51, select the organization.
On the Grouping tab, specify the frequency of report generation - By days and the method of grouping - Bank accounts:

On the Selection tab, select the desired bank account:

On the Indicators tab, specify the data to be displayed in the report:

Press the button Form. On the screen: report Account turnover 51:

The data displayed in the report in 1C 8.3 allows you to check the balances and turnover of funds in the current account for each day of the selected period.

It is very difficult to imagine that with automated accounting, both shortages and, less often, surpluses may appear in the current account, but such situations are possible. Let's consider what needs to be done in 1C 8.3 Accounting in these situations.

If there is a surplus in the current account

Suppose that as a result of the analysis at the end of the day on March 31, 2016, it was discovered that the balance according to the accounting data is less than the balance according to the bank statement by 1,000.00 rubles. The balance according to the bank statement is 1,713,118.45 rubles, the balance according to accounting data is 1,712,118.45 rubles).

Surpluses are reflected in accounting. accounting (BU) by posting Dt 51 - Kt 91.01, in tax accounting (NU) - this is Other non-operating income and expenses. In 1C 8.3, this operation is carried out using the document Receipt to a bank account:

Enter the document Receipt to the account." Chapter Bank and Cashier – Bank – Bank statements- button Admission.
Fill in the fields of the document:

Loan account – 91.01;
Other income and expenses – Other non-operating income (expenses) accepted for tax accounting (the “Accepted for tax accounting” flag is set in the directory element):

We post the document (Post button) and check the movements made by the document:

Let's build a report Account turnover for 51 accounts and make sure that as of 04/01/2016. The account balance corresponds to the balance indicated in the bank statement:

You can check transactions on account 91.01 using the Account balance sheet report. We will create the report as of the date of adjustment – 04/01/2016. The report shows that the discrepancy amount is RUB 1,000.00. reflected in BU and NU:

If “deficiencies” are detected in the current account

A shortage of funds can be identified both during inventory and during the daily routine work of an accountant. There are situations when the bank unintentionally debits any amounts from the current account. Having discovered such “deficiencies”, you should first of all submit a written application to the bank so that the bank credits the written-off amounts to the organization’s account.

According to Art. 856 of the Civil Code of the Russian Federation, if the bank unreasonably debits funds from the client’s account, the bank must pay interest. The procedure for calculating interest is specified in Art. 359 of the Civil Code of the Russian Federation.

Let’s say that when checking bank statements, an accountant discovered a write-off of RUB 10,000.00. in favor of an unknown counterparty.

In 1C 8.3, this situation will be formalized by the document Write-off from a personal account, posting Dt 76.02 - Kt 51.

We create the document Write-off from a personal account. Chapter Bank and Cashier – Bank – Bank statements- button Write-off.
Fill in the fields of the document:

Document transaction type – Other write-off;
Recipient – can be left blank;
Amount – identified discrepancy;
Debit account – 76.02 “Calculations for claims”:

We post the document (button Conduct

The accountant transmits information about the shortage in writing to the bank. After a few days, the bank returns the written-off funds to the bank account and pays interest in the amount of 52.00 rubles.

The transfer of funds will be carried out using the document Receipt to a cash account, posting Dt 51 – Kt 76.02.

1. Create a document Receipt to a bank account. Chapter Bank and Cashier – Bank – Bank statements- button Admission.

Fill in the fields of the document:

Document operation (type) – Other receipt;
Payer – may not be filled in;
Amount – identified discrepancy;
Loan account – 76.02 “Settlements of claims”:

We post the document (button Conduct) and check the movement of the document:

Similarly, we will credit the account with the interest transferred by the bank for erroneous debiting of funds (entry Dt 51 - Kt 76.02).

We will calculate interest for the bank's erroneous debiting of funds from a personal account in 1C 8.3 using the Operation document. Chapter Transactions – Accounting – Manual Transactions- button Create:

Posting for interest accrual: Dt 76.02 – Kt 91.01. In tax accounting, interest received is recognized as other income:

Let's build a SALT report for account 76.02 to check the correctness of document posting in 1C 8.3:

Inventory of cash at the cash desk in 1C 8.3

The document Methodological Instructions for Inventorying Property and Financial Liabilities (Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49) describes the procedure for conducting an inventory of the cash register.

Cash inventory report form INV-15

To reflect the results of the cash register inventory, you need to generate a cash inventory report, form INV-15:

The act must provide information about cash, securities, as well as monetary documents (stamps, air tickets, coupons, etc.);
This information was obtained by the inventory commission as a result of the recalculation of funds;
The act records the amount of cash that should be in the cash register based on the cash book entries, the latest numbers of PKO and RKO, and also reflects surpluses or shortages.

Unfortunately, in 1C 8.3 Accounting there is no standard mechanism for creating and printing INV-15 Cash Inventory Report. The developers have registered this user request and perhaps it will be realized over time. There are currently two options to resolve the situation:

or fill out the act according to f. INV-15 manually;
or order programmers to write processing intended for filling out and printing the act according to f. INV-15.

So, approximately, the cash inventory act, form INV-15, may look like in the 1C 8.3 program:

1C Accounting 8.3 does not provide a special document to reflect the inventory of funds in the cash register. Earlier in this article, it was discussed how to issue an order using f. in 1C 8.3. INV-22.

If there is a shortage of funds at the cash register

If, as a result of the inventory of funds, there is a shortage in the cash register, that is, the actual balance of funds in the cash register is less than the balance reflected in the accounting, then it is attributed to the MOL, that is, to the cashier of the organization.

Let's say on 04/01/2016. There is a shortage in the cash register in the amount of 158.12 rubles. In 1C 8.3, this situation will be formalized by the Cash Issue document, posting Dt 94 - Kt 50.01.

Enter the Cash Out document. Chapter - button Issue.
Fill in the fields of the document:

Document transaction (type) – Other expense;
Amount – identified discrepancy;
Debit account – 94 “Shortages and losses from damage to valuables”;

We post the document (button Conduct) and check the movement of the document:

Bank and Cashier- Cash register - Cash documents- button Cash book.

The completed operation is recorded in this report:

Let's attribute the shortage to the culprit - the cashier (posting Dt 73.02 - Kt 94) using the document Operation. Chapter Operations – Accounting - Manual Transactions- button Create:

However, if a situation arises where the cashier’s guilt is not established, for example, the cash register was hacked and the funds were stolen, then the shortage is attributed to other expenses.

If excess funds are found in the cash register

When taking inventory of the cash register, surpluses may be discovered, that is, the accounting amount of money in the cash register turns out to be less than the actual amount.

Let's say on 04/01/2016. There was a surplus of cash in the cash register in the amount of 158.12 rubles. In this case, funds are reflected in the accounting document Cash receipts, posting Dt 50.01 – Kt 91.01.

Create a Cash Receipt document. Chapter Bank and Cash desk – Cash desk – Cash documents- button Admission.
Fill in the fields of the document:

Document transaction (type) – Other receipt;
Amount – identified discrepancy;
Credit account – 91.01 “Other income”.
Fill out the basis of the document and the application:

We post the document (button Conduct) and check the movement of the document:

We will create a cash book for 04/01/2016. Chapter Bank and Cashier- Cash register - Cash documents- button Cash book.

The completed operation is recorded in this report.

The procedure for conducting an inventory of funds and settlements is determined in accordance with the procedure for conducting cash transactions in the national economy

By the beginning of the inventory, all expenditure and receipt documents must be submitted to the accounting department of the enterprise. Before starting the inventory, the following is checked:

1. the cashier has rules for conducting cash transactions;
2. is the premises suitable for storing cash and securities;
3. whether an agreement on full financial liability has been concluded with the person performing the functions of a cashier.

When taking inventory at the cash desk, a complete recalculation of the funds in the cash register is carried out. When calculating the actual presence of banknotes and other valuables in the cash register, cash, securities and monetary documents (postage stamps, state duty stamps, bill stamps, vouchers to holiday homes and sanatoriums, air tickets, etc.) are taken into account.

Checking the actual availability of securities forms and other forms of strict reporting documents is carried out by type of forms (for example, by shares: registered and bearer, preferred and ordinary), with

taking into account the starting and ending numbers of certain forms, as well as for each storage location and financially responsible persons.

Inventory of funds in transit is carried out by reconciling the amounts listed in the accounting accounts with the data of receipts from a bank institution, post office, copies of accompanying statements for the delivery of proceeds to bank collectors, etc.

Inventory of funds held in banks in settlement (current), foreign currency and special accounts is carried out by reconciling the balances of the amounts listed in the corresponding accounts, according to the accounting department of the enterprise (institution), with data from bank statements.

An inventory of settlements with banks and other credit institutions for loans, with the budget, buyers, suppliers, accountable persons, employees, depositors, other debtors and creditors consists of checking the validity of the amounts listed in the accounting accounts.

The account “Settlements with suppliers and contractors” for goods paid for but in transit, and settlements with suppliers and contractors for uninvoiced suppliers should be checked. It is verified against documents in accordance with the corresponding accounts.

For debts owed to employees of enterprises (institutions), unpaid amounts of wages are identified that are subject to transfer to depositor accounts, as well as the amounts and reasons for overpayments to employees.

When inventorying accountable amounts, reports of accountable persons on advances issued are checked, taking into account their intended use, as well as the amount of advances issued for each accountable person (dates of issue, intended purpose).

The inventory commission, through a documentary check, must also establish:

1. correctness of settlements with financial banks. Tax authorities, off-budget funds, other enterprises (institutions), as well as with structural divisions of enterprises (institutions) allocated to separate balance sheets;
2. the correctness and validity of the amount of debt recorded in the accounting records for shortages and thefts;
3. the correctness and validity of the amounts of receivables, payables and depositors, including the amounts of receivables and payables for which the statute of limitations has expired.

Thus, the main feature of the inventory of fixed assets is that their availability is checked by inspecting all objects and the availability of documents confirming the location of these objects in the ownership of the enterprise. For some objects, the amount of increase or decrease in the book value of this object is determined. The presence of inventory items is checked by mandatory recalculation, reweighing or mixing. There are also features of inventory management in cases where, during the inventory, inventory items were received, released, shipped, not paid on time, are in the warehouses of other organizations, transferred for processing to another enterprise, are in operation, issued for individual use to employees or have fallen into disrepair and are not written off. The availability of funds, securities and monetary documents, forms of securities and other forms of strict reporting documents, funds in transit, funds in current, foreign currency and special accounts are checked when conducting an inventory of funds, monetary documents and strict reporting forms. Members of the inventory commission must remember that the mistakes they make will largely affect the result of the inventory.