Advice 1: How to make a revision of the act

In each organization at least once a year to perform the audit, after which is written the act. A document attesting to the facte of the conducted audit, it is made by several persons who are liable or entitled to be present during the inventory. Some firms have their own forms for writing the actand audit, in this case, simply fill out the required fields. If Blanca there is no need to write your own.
How to make a revision of the act
You will need
  • The form of the act, if available;
  • Rough notes, which were written in the course of the audit;
  • The three-member panel;
  • Application (if necessary).
Instruction
1
By results of the conducted audit, is filled with act audit and an inventory. Any act shall be at least three responsible persons. Before the revision , create a Commission, they will fill in this act.
2
Save draft records (they reflect the fact- diffraction data contain quantitative indicators) that make during the auditon the basis of the control act.
3
Enter the mandatory details the act: name of organization, title of document (ACT). Must be a date (here the date of writing, if the act shall be made upon the completion of the audit, which took several days, in the text of the actand specify the period of testing) and the registration number of the document. Specify the place of execution, make a title to the text. The title of the actand should begin with the words: "the Act of audit".
4
Write the text of the act. It should consist of two parts, an introductory part describes, on the basis of what was audited. This may be a regulatory document, regulation, or Treaty, indicating its date and number. Note here the composition of the Commission, specify to the chair. In the main part, write about the methods and timing of work, select set of facts and also don't forget the insights, suggestions. You should also write a conclusion arising from the results of the performed audit.
5
At the end of the actand do not forget to put the signature of the Commission, at the end specifies the number is composed of the copies and their recipients. The number of copies of the actand of the audit varies, depending on the number of interested persons to whom this act is directed and. Moreover, in most cases the amount is determined by the normative documents of the organization.
6
After selecting the number of copies of the actand, write about what appendices are available, if any.
Note
The act shall enter into force after signing the document, all members of the Commission.
If there is a member of the Commission who disagrees with the content of the act, he should sign the act with the caveat of disagreement.
Useful advice
At the signing of the act of revision must be provided not only surname, name, patronymic, and position, if necessary, work place responsible persons.
If the act of revision must be approved by a higher management issued a suitable label for approval.

Advice 2: How to make the inventory

Depending on the kind of inventory there are three kinds of acts (approved by the Resolution of Goskomstat of Russia from 18.08.1998, No. 88), fill in fact of the audit: INV-1 – an inventory of fixed assets, INV-1A – an inventory of intangible assets, INV-3 – an inventory of commodity-material values.
How to make the inventory
Instruction
1
For inventory of fixed assets (buildings, devices, machines and equipment, vehicles, tools, computers, manufacturing equipment) use form INV-1.
2
Before the test take the material-the responsible person a receipt for the transfer of all documents relating to checked objects to the accounting Department. This receipt is the title page of the entire act.
3
Complete the following fields: date - enter the date of inventory, "Operation" - what exactly was carried out, "the Warehouse" - displays the warehouse in which inventory was carried out. In the "MOL" indicate responsible person for this warehouse. In the "warehouse Section" - write the name of the Department store where he carried out the verification process.
4
The inventory will complete "Actual existence". Specify the number of inventoried objects in fact. If there are objects for which information is missing, include in the inventory the absence of additional information. Inventory control separate groups of manufacturing and non-manufacturing nature. Act fill in two copies, signed by each member of the inventory Commission. The property survey Board consists of at least three persons: a representative of the accounting Department to the materially responsible person and the representative of a third unit (e.g. sales). One copy shall pass to the accounting Department, the second to Express the materially responsible person.
5
When testing intangible assets is filled the act form INV-1A. The algorithm of filling is the same as in the inventory of fixed assets. Make two copies. One pass in accounting, the second person responsible for the safety of documents confirming the right of the organization on the use of intangible assets. If testing will be found of intangible assets, the data are not in the accounting report, include them in the inventory.
6
To reflect the actual availability commodity-material values (goods, finished products, inventories, other reserves) use form INV-3. Follow the same step-by-step fill in two forms.

Advice 3: How to fill out the inventory

Every enterprise to thoroughly check the availability of funds, commodity-material values inventory. During inventory it is necessary to make the act of inventory, the inventory. The example of filling the actand the inventory of cash is the algorithm making any actand inventory. The form of the actand the inventory of cash can be downloaded here http://www.buhsoft.ru/blanki/2/inv/akt_inv_den.xls. This form is approved by the decree № 88 state statistics Committee of the Russian Federation from 18.08.98 G.
How to fill out the inventory
You will need
  • computer, Internet, paper A4, printer, pen, cash, relevant documents
Instruction
1
Enter the full name of your organization, the name of structural division.
2
Specify the code of the document in accordance with the national classification of management documentation.
3
Enter the code of the organization in accordance with the national classification of enterprises and organizations.
4
Specify the type of activity of your company.
5
Enter the document number, the date of the inventory.
6
Select from the list the document that serves as the basis for the inventory (order, decree, disposal), cross out unnecessary.
7
As a financially responsible person in this case acts as the cashier, which indicates his position, puts his signature in the appropriate box and writes the transcript (surname and initials).
8
Fill in the appropriate boxes of cash, securities, brands, etc. according to the results of the inventory in rubles.
9
Enter the amount of factad-dition to the availability of cash in figures and words.
10
Write the amount of funds credentials in figures and words.
11
Fill in the appropriate fields of the amount of the excess and shortages of cash.
12
Specify the last number of receipts and expenditure cash orders.
13
Act inventory signed by the Chairman and members of the Commission with signature.
14
To confirm that the funds listed in the acte, are held by a custodian financially responsible person-the cashier, he puts the date,your signature with decryption
15
On the second sheet the actand the inventory of funds person in charge, explains the reasons for the surplus, shortages of cash, puts his signature with decryption.
16
Enterprise Manager makes a decision on the results of the inventory, enter it in the act, shall sign with the transcript.
17
Write the date of filling the actand the inventory of cash.

Advice 4: How to make an internal investigation

Office investigation – a procedure aimed at confirming whether a serious violation of labor discipline, the measure of which may be dismissal in the article and even trial. Of course, carrying it, you have to ensure that all the documents were drawn up correctly from a legal point of view.
How to make an internal investigation
Instruction
1
When an incident occurs relating to violations of labor discipline, the employee affected with it, must deliver notice of his immediate superior. For this purpose it is necessary to compose a memo and present it took place a fact. A memo register it and put the incoming number in the journal of internal document, and the date of registration. From this moment on are counted all the terms stipulated by the procedure of official investigation. It should be done within one month and is extended in the case of being an employee on vacation or on sick leave. This period may not be extended more than six months.
2
Order form the Commission more than three persons, which carry out official investigation. Its membership cannot include the immediate superior of the employee at fault, and those Directors who make decisions on imposing disciplinary sanctions.
3
When conducting an internal investigation, refer to article 193 of the Labour Code of the Russian Federation, it defines a list of facts that fall under the category requiring an official investigation. The Commission during the procedure should take into account prior behavior of the employee and his attitude to his job duties defined by the relevant Treaty.
4
The Commission's task is to determine the offending and the circumstances that led to it. The Commission is also required to collect evidence of guilt, to determine the severity of misconduct and to require the violator a written explanation of the incident. The requirement to provide the explanation is given in writing, under signature. In the requirement list the questions of the Commission, which the employee must respond. The rejection of painting in the receipt of the demand or from giving such explanation should be witness to the relevant act. Within two days after receipt of the notice, the employee must provide an explanation. His absence does not stop the ongoing internal investigation.
5
The Commission prepares all the necessary documents: a memo, an explanation of the employee, witness interviews and expert opinion, if necessary, audit certificates, customer complaints, etc. to the instruments To apply the act to conduct an internal investigation, signed by all members of the Commission and give all the head of the enterprise for decision.

Advice 5: How to apply for a shortage on inventory

In the course of accounting the accountant is able to detect the loss of commodity-material values, which arose as a result of damage, theft or natural attrition. In this case the enterprise is organized inventory, which is designed to identify the validity of the amount owed for shortages and to identify the guilty party.
How to apply for a shortage on inventory
Instruction
1
Approve the order of conducting the inventory, if was discovered the fact of shortage. Specify in this document the date of, the Commission and the property which is subject to verification. Provide to the Commission all receipts and expenditure documents in the case. Determine the residues of the values according to accounting. Collect receipts from materially responsible persons.
2
Determine the actual availability of the property, make an inventory of the inventory and the collation statement, which will identify the amount of shortage. If it relates to funds, you must also perform an audit of the cash and write a report. The cash balance is verified with the data of the cash journal of the company.
3
Reflect the amount identified during the inventory and audit of shortages on the debit 94 "Shortage and loss from damage of values". At the same time in correspondence with the account is the account which characterizes a value, which discovered this fact. So can be used account 50 "cash Desk", account 10 "Materials", the account 01 "fixed assets", account 41 "Goods" and so on.
4
A report of shortage, which occurred by reason of regrading, natural losses or technical losses. On the basis of these documents the amount of the shortfall shall be reflected on the credit account 94 in correspondence with account 20 "Primary production" account 44 "Expenses on sale" and so on. In addition, for tax purposes these costs refer to material costs of the enterprise.
5
Demand from the worker a written explanation, if the shortage was due to theft. If the employee refuses to provide explanation, a corresponding act. The amount of damage is determined by the actual losses on the basis of market prices. In the accounting record of the amount of the shortfall charged to the debit of account 73 "Calculations for compensation of material damage". Then on the credit of account 98 "deferred Income" reflects the difference between the recoverable amount and the carrying amount of missing values.

Advice 6: How to make the situation about the organization

The situation about the organization the document on the basis of the activity of state and municipal non-commercial organizations, which perform their functions at the expense of the respective budgets. To them in the first place, are the bodies of power and administration. This document defines the status of the organization, the tasks and functions it was designed to perform, the order of activities, rights and responsibilities. The legal status of this document is defined in article 52 of the Civil code of the Russian Federation.
How to make the situation about the organization
Instruction
1
Determine what type of document it is necessary to develop for your organization: a model, sample or individual. A typical and exemplary situation, develop subordinate organizations, departments, branches and representative offices, of the same importance in the hierarchy of controls and performing the same activities. Individual Provisions of the organization are developed on the basis of the model and estimated.
2
The situation about the organization match on a standard sheet of A4 paper, provide in the upper right margin of sheet the stamp of approval of the parent organization, he subsequently shall be signed and certified with the appropriate seal. Write under it in the middle the name of the document, it should be one with a title to the text.
3
In the main text of the paper should be the sections which are General provisions, describes the main tasks and functions, and specifies the rights and responsibilities. Right, set the volume, which are necessary to implement those functions that are assigned to this organization. This can be, for example, the right to correspondence, the implementation of any activity, publication of normative and administrative documents, the right to request information and issue regulations.
4
In the position of the organization describe how the leadership of the organization, its relationship with the authorities. Indicate in a separate section of the control procedure, inspection and audit of documents and activities for reorganization and liquidation.
5
To the document was legally valid, approve it to the higher authority. As a rule, the approval of the regulation on the organization of administrative documents held by a higher organization. It can also be approved directly by the head of the body without proper documents.
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