How to calculate audit

To conduct an audit, create an audit Committee. The Commission will include accountants, members of the administration, sellers shifts or teams. If your organization has several teams, then each must present senior sales associate.

Count the actual balance of goods in the warehouse, on the sales floor. The accountant is obliged to record all the names of the items in the account statement, as well as to make the amount of residue, expressed in units, kilograms or litres.

Under the accounting statement, check signing authority, accountant, chief accountant, senior sellers all shifts.

On the audit sheet guide counting. Fold the amount of residue of goods after the previous audit with the number of goods in the warehouse and in the sales area, add the amount of credit invoices. Swipe counting the remainder in cash at the time of the audit. From the figures, subtract the amount of the goods returned to the supplier, write-off and expense all the overhead, the amount of revenue received by the senior cashier. The result should be equal to the actual remaining products.

If the audit revealed a surplus, enter them in the credit statement of the company. If the audit revealed the shortage, write to act, familiarize them with all sellers. Require all the sellers wrote an explanatory note about the discovered short. If necessary, invite serving the technical organization for the verification of measuring instruments.

You can calculate the entire amount of the deficiency from the salary of sellers or to issue a written penalty, to dismiss all the guilty persons according to the article for distrust and file a claim in court for damages caused to your organization.

Dismissal applies only in the case if you do not trust the sellers, in this case, you have the right to apply article 81 of the Labour code of the Russian Federation or if the sellers refuse to voluntarily repay the shortfall.