How to reflect the shortfall in cash

According to the rules of work with cash money, all funds of the organization shall be kept in the Bank, and their withdrawal (collection) should be performed regularly. When changing cashiers, as well as the planned schedule of money at the box office are subject to audit.

Instruction

1. The data reflected in the cash book, reconcile with the cash balance in the register. The amount of revenue must conform to the testimony of money counters and summing the control tape. The amount of money handed over by the cashier-teller to senior teller should coincide with the final check registers.
2. If the cash register was produced results, which is not confirmed by the signature of the recipient in the account cash warrant or other similar document, the amount to be recovered from the cashier if it was signed an agreement on full material liability.
3. If the cashier detects the surplus or lack of money, specifically the act of inventory of cash (form N INV-15) and make the necessary entries in the record of results identified by the inventory (form N INV-26).
4. Check result of Cass is to identify the amount of shortage, indicating whose responsibility must be attributed.
   
   If inventory at the end of the day revealed a shortage of cash, the instruction on application of chart of accounts required to reflect the identified amount of shortage on the debit of account 94 "Shortage and loss from damage of values" in correspondence with credit of account 50 "cash Desk".
5. In most cases, the amount of shortage required to deduct from the wages of the cashier, this operation gives the following transaction: credit account 94 debit accounts, reflecting payments to workers subaccount 73-2 "Accounts on material damage compensation". Thus, the shortage in the ticket office closes posting: the debit 50 credit account 73-2. If the shortage was not the fault of the cashier, the message about the surplus of cash may come from the Bank after conversion. For example, during the day, the Bank had transferred funds and made the following posting: debit 57, the loan 50. Thus, the amount reflected in credit of account 50 short is credited to the account of the company and is accounted for in the debit account 51 in correspondence with a score of 50. But on account 94 is a record of the cancellation in the amount of the surplus, which was initially listed as missing.