Carefully read the conditions of the problem. Determine which section of accounting include the information specified in the conditions of the problem, i.e. identify the subject of the audit (accounting of goods, finished products, monetary funds, etc.). Find violations that were made in the reflection of primary documents in the accounts of the organization. The solution consists of the design output or conclusion on the situation.
Complete solution of the problem in the following way. In the first paragraph of the conclusion, briefly describe the identified violation. In the second paragraph, write how and when it was necessary to reflect the primary documents and transactions in the account during this situation. Enter the correct accounting entries using the chart of accounts of accounting and correspondence.
Describe in the third paragraph the implications of how did not an accurate reflection journal entry (or lack thereof) on the result of financial and economic activities of the organization, that is, decreased or increased the cost of sales changed as a consequence, the amount of income tax. Check correctness of calculation of other taxes in these violations and write a conclusion on this item. If necessary, calculate the amount of missing taxes.
Consider the example of solving the problem for audit by the algorithm. For example, according to its terms when checking the primary documents of the organization and comparison of the dates of business transactions, the document date of the accounting auditor established that the December 25 of the audit period were sales of a chest freezer cost 38 000 RUB Initial cost of the lar – 40 000 RUB, wear – 10 000 RUB payments to buyer has not been made. Shipments have not been reflected in the accounts as of the last reporting date.
Apply the solution to sadachiyo:1. Asset sale not reflected in the accounts of accounting, do not include the amount of income on selling it: (38 000 - (40 000 - 10 000) = 8 000 RUB that would entail neonataleia income tax.2. Transactions not reflected on the implementation of a fixed asset:Debit 62, the Credit 91.1 - 38 000 Debit 01.2, 01.1 Loan - 40 000Дебет 02, Loan 01.2 - 10 000Дебет 91.2, Credit 01.2 - 30 000Дебет 91.9, Loan 99 - 8 0003. Depreciation for the year assessed in greater amount. Incorrectly calculated property tax (in the amount of sold asset). These two operations increase the cost of production and thereby reduce the profit tax. In addition, not assessed VAT implementation. All this affects the reliability of the financial (accounting) statements."Using this algorithm, we can solve any problem in the audit.