You will need
- - financial documents;
- the act;
- - written explanation.
Inventory offices to identify short takes place in the presence of authorised persons administrative staff. If in the course of the audit you have discovered the shortage or she identified during the audit of the financial statements, make a written statement, sign it at the accountant, the cashier and the head of the company, ask for the signatures of all members of the administrative Commission, carrying out an inspection.
Will receive from the cashier a written explanation of the fact of shortage. If the cashier refuses to give explanations, make another act of abandonment.
You have the right to terminate cashier employment contract unilaterally, to recover the full amount of the deficiency from the calculation termination. If you left the cashier for further work, lack calculates payroll in the amount of 20% (article No. 138 of the labour code). To recover the missing at the box office means you have the right no matter drew you to administrative, criminal or disciplinary action or not (article No. 248 of the LC RF).
In the accounting documents the entire amount of the short guide in accordance with the instructions of PBU 9/99. All the missing funds will invest in cash. Identified shortage take in Debit 94, 50 Credit showing the amount in the corresponding row.
Calculations to compensate for the shortage 73-2 specify Debit, Credit 94 and amount in the appropriate column. After making a voluntary employee shortage in cash take it to the Debit 50 Credit 73-2.
If you spend a compulsory monthly deduction, use the Debit 70, the Credit 73-2 and the amount of digits in the appropriate column.
Often, the employer collects the amount of detected short with the cashier, if she is a minor or guilt of the employee in her appearance is not revealed. In this case, spend the remaining amount on other expenses of the enterprise on the Debit 91-2, 94 the Loan showing the amount of digits in the appropriate row. If you are a part of the amount collected, and part was transferred to other expenses, make the appropriate entries in the specified way.
The shortage formed as a result of a court order, if the employee did not recognize for a fault, and it is proven in court, Deposit in cash with the corresponding records in the Debit 76, the Credit 94.