Back to Shortage

The term "lack" in a general sense, means the absence or shortage of something. Applying this term to the cash desk of the organization, we get a shortage Money. As a rule, it is detected during an accounting audit called an inventory.

is contained in the Guidelines approved by the Order Russian Ministry Finance for No. 49.

The terms of its implementation, the commission and financially responsible persons are set at each enterprise individually by issuing a corresponding order by the head and familiarizing all interested employees with it against signature.

You should be aware that persons cannot be involved in the position of cashier in the following cases:

Previous or current criminal liability;

Providing a certificate confirming the fact of a serious chronic violation of the human psyche;

Establishing for them actions related to the violation of public order;

Medical reports on the establishment of a citizen's diseases or a tendency to alcoholism and drug addiction.

Quite serious requirements are also set for the cash desk: it must have metal doors and a fireproof safe.

In accordance with the rules for conducting cash transactions in the organization, approved by the decision of the Board of Directors of the Central Russian Bank, the accountant is obliged to daily recalculate the cash in the organization's cash desk, which are stored in a safe.

To check cash, you must perform a series of sequential steps.

At the end of the working day, an accountant - a cashier or another employee whose duties include maintaining a cash desk is obliged to reconcile the balance in cash book with cash in hand.

If among the cash documents there are unsigned amounts, then they are subject to reimbursement by the cashier, since he is a financially responsible person with whom the corresponding agreement has been concluded.

Further, if surpluses or shortages are found in the cash desk of the organization during the recalculation, a document of the established form should be drawn up under the name act on the results of the inventory of funds (No. INV-15). Then a statement of the results of the accounting audit is compiled (No. INV -26).

As a result of all the actions taken, the result of the inventory is identified, indicating the responsible persons who will be responsible.

In the event of a shortage, the accountant will make a posting with account 94 “Lack of material assets” of the corresponding account 50 “Cashier of the organization”.

Further, the cashier reimburses the amount of the shortage or by deduction from his wages or in cash. If this incident occurred due to the fault of collectors, then the funds are subject to return to the settlement account of the organization.

In the event that the organization found a shortage of funds during the inventory, you should seek the advice of specialists.

Qualified lawyers, experienced accountants with experience and auditors can act as professionals in this profile.

They will help you easily and without any problems to produce documenting this process.

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Inventory
Primary observation, documentation. Accounting registers, inventory
Accounting objects
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Responsibility of the cashier: violation of the procedure for working with cash, identification of shortages

In accordance with Art. 242 of the Labor Code of the Russian Federation, liability in the full amount of the damage caused is assigned to the employee only in cases provided for by law.
According to Art. 244 of the Labor Code of the Russian Federation, written agreements on full individual liability are concluded with employees who have reached the age of 18 and directly serve or use money, commodity values or other property.
The list of positions and works replaced or performed by employees with whom the employer can enter into written agreements on full individual liability for the shortage of entrusted property is approved by Decree of the Ministry of Labor of Russia dated December 31, 2002 N 85. This List also includes, quite understandably, cashiers ( as well as controllers, cashier-controllers, other employees performing the duties of cashiers (controllers)).

Note. If the cashier (another person, provided that the fulfillment of duties for servicing material assets is his main labor function) refuses to conclude an agreement, then this can be regarded as a failure to fulfill labor duties (see clause 36 of the Decree of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 N 2 ).

On the basis of a liability agreement, the cashier will bear full liability:
- for the safety of the values \u200b\u200baccepted by him;
- for damage caused both as a result of intentional actions, and as a result of a negligent or dishonest attitude to one's duties.
If the amount of damage does not exceed the average monthly earnings of the employee, then the recovery from the perpetrator is made by order of the management (which must be done no later than one month from the date of the final determination of the amount of damage caused by the employee).
Before a decision is made, an inspection by the relevant commission is carried out in order to establish the amount of damage caused and the reasons. Moreover, it is imperative to obtain written explanations from the employee, or, in case of refusal or evasion, draw up an act (Article 247 of the Labor Code of the Russian Federation).
If officials fail to comply with the established procedure for recovering damages, the employee has the right to appeal their actions in court.
If:
- the employee does not agree to compensate for the damage voluntarily, and (or)
- the month allotted for issuing the recovery order has expired, and (or)
- the amount to be recovered from the employee exceeds his average monthly earnings, -
the recovery is made only in a judicial order.
The employer has the right to apply to the court for disputes on compensation by the employee for damage within one year from the date of discovery of the damage caused (Article 392 of the Labor Code of the Russian Federation).
However, the employee guilty of causing damage to the employer may voluntarily compensate for it in whole or in part. By agreement of the parties to the employment contract, compensation for damage with installment payment is allowed. In this case, the employee submits to the employer a written obligation to compensate for the damage, indicating specific payment terms. In case of dismissal of an employee who gave a written obligation to voluntarily compensate for damage, but refused to compensate for the specified damage, the outstanding debt is recovered in court.

Note. With the consent of the employer, the employee may transfer to him equivalent property to compensate for the damage caused or repair the damaged property.

Missing at the box office! what to do?

15.11 of the Code of Administrative Offenses of the Russian Federation, a fine from 2000 to 3000 rubles).
The following circumstances may soften administrative responsibility (Article 4.2 of the Code of Administrative Offenses of the Russian Federation):
- repentance of the person who committed an administrative offense;
- prevention by the person who has committed an administrative offense of the harmful consequences of an administrative offense, voluntary compensation for the damage caused or elimination of the damage caused;
- the commission of an administrative offense in a state of strong emotional excitement (affect) or in the event of a confluence of severe personal or family circumstances;
- commission of an administrative offense by a minor;
- the commission of an administrative offense by a pregnant woman or a woman with a small child.
Cases under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation are considered by the tax authorities (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).
Article 120 of the Tax Code of the Russian Federation establishes responsibility for the lack of primary documents and provides for the collection of a fine for gross violation of the rules for accounting for income and expenses and objects of taxation.
Cash transactions are processed using the following primary documents:
- incoming cash order (N KO-1);
- an account cash warrant (N KO-2);
- cash book (N KO-4);
- journal of registration of incoming and outgoing cash documents (N KO-3);
- advance report (N AO-1);
- certificate-report of the cashier-operator (N KM-6);
- information about the readings of counters of cash registers and the organization's revenue (N KM-7);
- Z-reports (KKT control tapes), cash receipt.
For the purposes of applying Art. 120 of the Tax Code of the Russian Federation, a gross violation of the rules for accounting for income and expenses and objects of taxation is understood as the absence of primary cash documents, as well as untimely or incorrect reflection on the accounts accounting and in the reporting of business transactions, cash, property of the organization, income, expenses and objects of taxation of the taxpayer.
If these acts are committed within one tax period and there are no signs of a tax offense, then the fine is 5000 rubles. If the same violations are committed during more than one tax period, then the amount of the fine is 15,000 rubles.
Established and criminal liability for committing a cashier intentional actions. For example, for theft, i.e. secret theft of other people's property (Article 158 of the Criminal Code of the Russian Federation). In a simple, "unqualified" version (that is, without prior agreement, without entering a dwelling, without a particularly large size, etc.), the sanctions are as follows:
- a fine of up to 80,000 rubles. or in the amount of wages or other income of the convicted person for a period of up to six months, or
- Compulsory work up to 180 hours, or
correctional labor for a period of 6 months to a year, or
- restriction of liberty for up to two years, or
- arrest for a period of two to four months, or
- Imprisonment for up to two years.
Fraud, i.e. stealing someone else's property or acquiring the right to someone else's property by deception or abuse of trust (Article 159 of the Criminal Code of the Russian Federation), is punishable by:
- Compulsory work for up to 180 hours, or
- correctional labor for a period of 6 months to a year, or
- arrest for a term of two to four months, or
Embezzlement or embezzlement, i.e. theft of someone else's property entrusted to the guilty person (Article 160 of the Criminal Code of the Russian Federation), is punishable by:
- a fine of up to 120,000 rubles. or in the amount of wages or other income of the convicted person for a period of up to one year, or
- Compulsory work for up to 120 hours, or
correctional labor for up to six months, or
- restriction of freedom for a term of up to two years, or
- Imprisonment for up to two years.
Assignment is the unlawful retention (non-return) of someone else's property with the aim of converting it in one's favor by the person to whom this property was entrusted. Waste consists in the sale, consumption, alienation or transfer to third parties of someone else's property entrusted to the guilty person.
Finally, we remind you that an employee can be dismissed at the initiative of the employer if:
- the commission of theft (including small) of other people's property at the place of work, embezzlement, established by a court verdict that has entered into legal force or a decision of a judge, body, official authorized to consider cases of administrative offenses (subparagraphs "d", paragraph 6 of Art. 81 of the Labor Code of the Russian Federation);
- the commission of guilty actions by an employee directly servicing monetary or commodity values, if these actions give rise to a loss of confidence in him on the part of the employer (clause 7 of article 81 of the Labor Code of the Russian Federation).

Good afternoon! The situation is as follows: I worked as an administrator with a combination of duties as a cashier, an agreement was concluded on full liability.

In December 2017, our salary was delayed and before the New Year they gave us only 5,000 rubles. I took 15,000 rubles from the cash register, writing a piece of paper, a debt for such and such, a return from wages, a date, a signature ... My partner, the second administrator, knew about this, she was also going to take money from the cash register against a salary, we practiced this not once, we borrowed and always mortgaged from the first salary.

After the New Year holidays, before my first work shift, January 4, I got a call from the head. bukh and said that today, January 3, 2018, we conducted an audit and found a shortage of 15,000 rubles at the cash desk, an act was drawn up on the shortage in the presence of attesting witnesses and in order to avoid problems, asked me to come to the office where our administration is located and write a statement on own will otherwise she contact the police and I will be criminally liable.

We have a very bad relationship with the chief accountant, in principle, like all employees with her, but she disliked me most of all, that is, there was an open personal dislike on her part, our whole company knew about it, so it was in her hands to fire me .

I came to the office, explained to the management that we always took money from the cash register and always pledged that I would have pledged this money anyway. In response, I was offered either a letter of resignation or criminal liability. I wrote in my own way, on the same day they gave me a work book and gave me a full payment minus the 15,000 rubles that I owe to the cashier, and they did not pay me 1900 rubles, because there was not enough money in the cashier. But I signed in the consumables, as if they had given me everything. Head. Bukh said that then she would not carry out the shortage at the box office and would carry it out as if I had been given a salary for December 2017.

Later, drive up to her and remind me that she still didn’t give me 1900 rubles in order to give them to me and finally pay me off. On this we parted ways. In the period January-March 2018, the department from which I was forced to quit is closed and the employees who worked there with me are not paid the calculation, they, in turn, are turned into labor. inspection and the Prosecutor's Office, checks begin.

Today I went to the chief accountant to receive certificates in form 2 - personal income tax and reminded her that the company had a debt of 1,900 rubles in front of me, to which the chief accountant replied that she had not yet closed the cash register shortage of 15,000 rubles.

and she intends to go to the police to initiate a criminal case against me. To which I replied that she withheld 15,000 rubles from me, what kind of shortage can we talk about. The answer struck me, there are no documents confirming that I returned this money, which means that I owe them, the shortage has not gone away.

Lack of funds in the cash register

And she also emphasized that the company was not indebted to me either, because I signed the consumables that I received everything in full ...

I'm at a loss, after all, we decided to disperse in an amicable way, if I may say so, in exchange for my dismissal, she would not give a shortfall, otherwise, if she had given a move, I would have received a calculation and would have made the shortage myself, having demanded from them the parishioner that they received this amount from me, and now it turns out that I cannot prove documentarily that I owe nothing.

What should I do in this case? The chief accountant, she said, one of these days will write a statement to the police about the theft and file a lawsuit in court to challenge the article of my dismissal, that is, not on my own, but to dismiss me under the article. And the next moment, do I face criminal liability in my case, because the fact of the shortage was discovered on January 3, but on January 3 I quit, I was paid the entire calculation, because logically, if there was a shortage, how could I have been fully calculated then? The fact of the shortage was discovered at lunchtime, and I left at 20:00, everything was recorded by cameras.

Please, analyze my situation and write an answer, what can I do in this case and am I really facing criminal liability? Thank you.

Last modified: January 2020

Discrepancies between cash accounting data and the amount of actual cash periodically occur in all companies that conduct transactions with money. It can be a small store, retail outlet or a large supermarket, shopping center. Regardless of where the shortage occurred at the box office, for such cases, the single order actions.

How are discrepancies between the actual and accounting cash balances identified?

Any person involved in their maintenance or recalculation can identify the shortage of cash. In particular, this can happen:

With daily withdrawal of proceeds at a point of sale or at the place of the cashier of the teller;
When checking cash balances by managers or authorized employees of the company;
During the audit;

The detection of a shortage of cash in the cash desk always requires a thorough investigation, determining the causes of this incident and taking subsequent adequate measures.

The procedure for the company to identify shortages in the cash register

If a shortage of funds in the cash register is identified and this was not done during the inventory, the company needs to take the following steps:

An order is issued to conduct an inventory and appoint a commission for its implementation;
A cash recount is carried out in the presence of a responsible person;
Based on the results of the audit, an act of inventory of cash is drawn up;
The cashier gets acquainted with him and in it he gives explanations of the reasons for the deviations that have arisen;
If the responsible person refuses to get acquainted with the results of the inventory against signature, an act is also drawn up for this;
Based on the results of the inventory, the persons responsible for the shortage are determined;
A decision is made to recover the missing amount from the guilty persons;
The shortage is repaid at the expense of the responsible persons who allowed it.

In the event that a shortage of cash is detected during a scheduled or sudden inventory, the first 2 stages will already be carried out by the time the shortage is discovered at the cash desk.

How is the inventory taking place?

The commission appointed by the order of the head of the company, within the time specified in it, conducts an inventory of the cash desk in the presence of a materially responsible person. Carrying out an inspection without the presence of a responsible employee is permissible only in cases of his absence from work for a good reason, for example, illness. Then another cashier or entity is involved in the recalculation, to whom the values are transferred under responsibility.

Prior to the start of the verification procedures, a receipt is taken from the financially responsible person that he has completed the execution of all income and expenditure documents and transferred them to the accounting department. At the same time, he assures with a signature that all the values \u200b\u200baccepted by him are credited, and those spent are written off. Conventionally, the inventory process consists of several stages:

Recalculation of cash and valuables actually in the cash register;
Reconciliation of received data with entries in the cash book;
Registration and signing by the participants of the act of auditing cash at the box office.

The fact of shortage without fail should be reflected in the act.

The act is drawn up in 2 copies. One is sent to the accounting department, and the second remains in the hands of the cashier.

How to issue an act of audit of cash?

To draw up the results of the recount of cash, you should use the form No. INV-15 (approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88) -. The sequence of filling it out is as follows:

The responsible person fills out a receipt at the top stating that all documents have been drawn up, funds have been credited and debited;
The sum of the actual balance of cash and valuables and the results according to accounting data are given;
If surpluses or shortages are identified, their amount is indicated below;
After that, the cashier fills out a section to give explanations for the reasons that resulted in deviations;
At the bottom of the act, the director indicates his decision based on the results of the identified discrepancies

The act is mandatory signed by the members of the commission and the materially responsible person, the head of the company puts his signature under the decision he made.

If there is a change of responsible persons, then the act is drawn up in 3 copies: for the accounting department and for each of the cashiers.

If the employee refuses to give written explanations for the identified deviations, the commission draws up an additional act, which fixes given fact. The employee must also be familiarized with it against signature.

Responsibility of the guilty person in case of shortage

In order to apply punishment to a person who allowed a shortage of cash in the cash register, the reason for which it arose does not play any role. The penalty is imposed in the event of:

Theft and commission of other guilty acts for the purpose of personal enrichment;
Negligent performance of official duties;
Issuance of excess cash from the cash register due to carelessness.

When an employee is hired, an employment contract is concluded with him, in addition, an agreement on full liability is signed with the cashier. In this regard, the following types of liability may be applied to the cash desk employee:

Disciplinary- for improper performance of duties: remark, reprimand or dismissal. In this case, the severity of the committed misconduct and the degree of guilt of the employee must be taken into account;
Material, on the basis of the relevant agreement, consisting in the reimbursement of the missing amount of money.

Only one penalty is imposed for each disciplinary offense. However, the shortage in the cash desk refers to gross violations of duties and allows for application, including dismissal.

When can a cashier avoid liability?

A person cannot be held liable for damages in a number of situations (Article 239 of the Labor Code of the Russian Federation). These include:

Emergencies and force majeure circumstances (natural disasters, fires);
In the event of a normal business risk, however, for a cashier, this provision is poorly applicable;
In a situation of extreme necessity or for necessary defense (for example, in the event of a robbery under threat of life);
In case of neglect by the employer, the creation of the necessary conditions to ensure the safety of valuables.

The employer is directly responsible for equipping the appropriate premises to ensure the safety of funds at the cash desk. If they are violated, he cannot claim compensation for damages.

How to recover the shortage in the box office from the guilty?

The mechanism for recovering from the cashier the amount of shortage of cash depends on a number of circumstances and has certain limitations. The following procedures for compensation of shortages can be applied to the employee:

Amounts within the average monthly earnings of an employee are withheld by order of the employer without agreement with the employee. However, the amount of the monthly penalty should not exceed 20% of the amount of his earnings. This can be done within a month from the date of determining the final amount of damage.
When you miss the allotted for collection month term or if the amount of the shortage exceeds the average earnings for 1 month, you can recover the damage voluntarily or through the courts. If the employee agrees to repay the debt, he writes an appropriate application and either pays the entire amount at once, or no more than 20% is deducted from him monthly. If the employee refuses to compensate for the damage, the company has the right to seek justice in court.

Recovery of damages is the right, not the obligation of the employer, and if there are good reasons, he has the right to refuse claims to the employee in terms of compensating for the shortage (see).

In accordance with Art. 242 of the Labor Code of the Russian Federation, liability in the full amount of the damage caused is assigned to the employee only in cases provided for by law.
According to Art. 244 of the Labor Code of the Russian Federation, written agreements on full individual liability are concluded with employees who have reached the age of 18 and directly serve or use monetary, commodity values or other property.
The list of positions and works replaced or performed by employees with whom the employer can enter into written agreements on full individual liability for the shortage of entrusted property is approved by Decree of the Ministry of Labor of Russia dated December 31, 2002 N 85. This List also includes, quite understandably, cashiers ( as well as controllers, cashier-controllers, other employees performing the duties of cashiers (controllers)).

On the basis of a liability agreement, the cashier will bear full liability:
- for the safety of the values accepted by him;
- for damage caused both as a result of intentional actions, and as a result of a negligent or dishonest attitude to one's duties.
If the amount of damage does not exceed the average monthly earnings of the employee, then the recovery from the perpetrator is made by order of the management (which must be done no later than one month from the date of the final determination of the amount of damage caused by the employee).
Before a decision is made, an inspection by the relevant commission is carried out in order to establish the amount of damage caused and the reasons. Moreover, it is imperative to obtain written explanations from the employee, or, in case of refusal or evasion, draw up an act (Article 247 of the Labor Code of the Russian Federation).
If officials fail to comply with the established procedure for recovering damages, the employee has the right to appeal their actions in court.
If:
- the employee does not agree to compensate for the damage voluntarily, and (or)
- the month allotted for issuing a recovery order has expired, and (or)
- the amount to be collected from the employee exceeds his average monthly earnings, -
the recovery is made only in a judicial order.
The employer has the right to apply to the court for disputes on compensation by the employee for damage within one year from the date of discovery of the damage caused (Article 392 of the Labor Code of the Russian Federation).
However, the employee guilty of causing damage to the employer may voluntarily compensate for it in whole or in part. By agreement of the parties to the employment contract, compensation for damage with installment payment is allowed. In this case, the employee submits to the employer a written obligation to compensate for the damage, indicating specific payment terms. In case of dismissal of an employee who gave a written obligation to voluntarily compensate for damage, but refused to compensate for the specified damage, the outstanding debt is recovered in court.

Note. With the consent of the employer, the employee may transfer to him equivalent property to compensate for the damage caused or repair the damaged property.

Compensation for damages is made regardless of bringing the employee to disciplinary, administrative or criminal liability for actions or inaction that caused damage to the employer.
According to Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, violation of the procedure for working with cash and the procedure for conducting cash transactions entails the imposition of an administrative fine.
Disruption of order means, firstly, making cash settlements with other organizations in excess of the established limits. The limit of cash settlements between legal entities (including PBOYuL) for one transaction is 100,000 rubles. (Instruction of the Bank of Russia dated June 20, 2007 N 1843-U).
Secondly, non-receipt or incomplete posting of cash to the cash desk.
Thirdly, non-observance of the procedure for keeping free cash.
Fourth, accumulation of cash at the cash desk in excess of the established limits.
Sanctions for violating the procedure for working with cash and the procedure for conducting cash transactions are serious: an administrative fine for officials in the amount of 4,000 to 5,000 rubles, for legal entities - from 40,000 to 50,000 rubles.
Fifthly, failure to ensure the safety of control tapes (Z-reports), the book of the cashier-operator and other documents on the use of cash registers for at least five years. In this case, the head will be responsible for violating the deadlines for storing accounting documents (Article 15.11 of the Code of Administrative Offenses of the Russian Federation, a fine of 2,000 to 3,000 rubles).
The following circumstances may soften administrative responsibility (Article 4.2 of the Code of Administrative Offenses of the Russian Federation):
- repentance of the person who committed an administrative offense;
- prevention by the person who has committed an administrative offense of the harmful consequences of an administrative offense, voluntary compensation for the damage caused or elimination of the damage caused;
- committing an administrative offense in a state of strong mental agitation (affect) or in the event of a confluence of difficult personal or family circumstances;
- commission of an administrative offense by a minor;
- commission of an administrative offense by a pregnant woman or a woman with a small child.
Cases under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation are considered by the tax authorities (Article 23.5 of the Code of Administrative Offenses of the Russian Federation).
Article 120 of the Tax Code of the Russian Federation establishes responsibility for the lack of primary documents and provides for the collection of a fine for gross violation of the rules for accounting for income and expenses and objects of taxation.
formatted using the following primary documents:
- incoming cash order (N KO-1);
- expenditure cash warrant (N KO-2);
- cash book (N KO-4);
- journal of registration of incoming and outgoing cash documents (N KO-3);
- advance report (N AO-1);
- certificate-report of the cashier-operator (N KM-6);
- information about the readings of counters of cash registers and the organization's revenue (N KM-7);
- Z-reports (KKT control tapes), cash receipt.
For the purposes of applying Art. 120 of the Tax Code of the Russian Federation, a gross violation of the rules for accounting for income and expenses and objects of taxation is understood as the absence of primary cash documents, as well as untimely or incorrect reflection on the accounts and in the reporting of business transactions, cash, property of the organization, income, expenses and objects of taxation of the taxpayer .
If these acts are committed within one tax period and there are no signs of a tax offense, then the fine is 5,000 rubles. If the same violations are committed during more than one tax period, then the amount of the fine is 15,000 rubles.
Established and criminal liability for committing a cashier intentional actions. For example, for theft, i.e. secret theft of other people's property (Article 158 of the Criminal Code of the Russian Federation). In a simple, "unqualified" version (that is, without prior agreement, without entering a dwelling, without a particularly large size, etc.), the sanctions are as follows:
- a fine up to 80,000 rubles. or in the amount of wages or other income of the convicted person for a period of up to six months, or
- Compulsory work up to 180 hours, or
- correctional labor for a period of 6 months to a year, or
- restriction of liberty for up to two years, or
- arrest for a period of two to four months, or
- Imprisonment for up to two years.
Fraud, i.e. stealing someone else's property or acquiring the right to someone else's property by deception or abuse of trust (Article 159 of the Criminal Code of the Russian Federation), is punishable by:

- Compulsory work for up to 180 hours, or
- correctional labor for a period of 6 months to a year, or

- arrest for a term of two to four months, or

Embezzlement or embezzlement, i.e. theft of someone else's property entrusted to the guilty person (Article 160 of the Criminal Code of the Russian Federation), is punishable by:
- a fine of up to 120,000 rubles. or in the amount of wages or other income of the convicted person for a period of up to one year, or
- Compulsory work for up to 120 hours, or
- correctional labor for up to six months, or
- restriction of liberty for up to two years, or
- Imprisonment for up to two years.
Assignment is the unlawful retention (non-return) of someone else's property with the aim of converting it in one's favor by the person to whom this property was entrusted. Waste consists in the sale, consumption, alienation or transfer to third parties of someone else's property entrusted to the guilty person.
Finally, we remind you that an employee can be dismissed at the initiative of the employer if:
- committing at the place of work theft (including small) of someone else's property, embezzlement, established by a court verdict that has entered into legal force or a decision of a judge, body, official authorized to consider cases of administrative offenses (subparagraphs "d", paragraph 6 of Art. 81 of the Labor Code of the Russian Federation);
- the commission of guilty actions by an employee directly servicing monetary or commodity values, if these actions give rise to a loss of confidence in him on the part of the employer (clause 7 of article 81 of the Labor Code of the Russian Federation).

The organization's cash desk is designed to store cash, strict reporting forms, bills of exchange and other monetary documents. Inventory is a tool for identifying surpluses and shortages in the organization's cash register. How to draw up the results of the inventory, what postings are formed when surpluses or shortages are detected at the checkout - we will consider further.

The inventory of the cash desk is carried out at a frequency that is established by the order of the management and is fixed in the accounting policy of the enterprise. The same normative acts fix the inventory procedure. A cashier is recognized as a financially responsible person at the cash desk.

Before the inventory, the head (director) issues an order (order), which indicates the start date and the composition of the inspection commission.

The commission must include at least three people. The presence of the MOL in the commission list is obligatory. In addition, the presence of security officers and internal audit(in the presence of). In the absence of the signature of even one of the members of the commission, the inventory is invalidated.

Before checking, the cashier stops all operations and generates a cash report.

Example of cash report

This report reflects all incoming and outgoing orders, which, in addition, must comply with the approved forms. Identified missing or excess amounts are reflected in the accounting in the period of the audit.

The inventory also checks:

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Establishing a limit on the balance of DS at the cash desk;
Discrepancy between the dates of cash receipts and the actual issuance of money;
Correctness of correspondence accounts of cash documents;
Whether the amounts of unpaid wages were deposited on time.

Based on the results of the inventory, an inventory act INV-15 is drawn up. In commercial organizations, surpluses and shortages are written off to the financial result.

An example of an inventory act

Unscheduled checkout

The inventory of the cash desk can be carried out unscheduled, suddenly and without warning, in order to control the liability of the MOL. The terms and procedure for an unscheduled inventory are also established by the regulations of the enterprise.

Reflection of surplus

The discovery of surpluses based on the results of the inventory of the cash desk does not bear any consequences for the financially responsible person.

Example

In Margaritka LLC, as a result of an inventory of cash, a surplus in the amount of 1,050 rubles was found.

The accountant makes a posting on the identified surplus:

That is, the discovered amounts of surplus are accounted for as part of non-operating income.

Reflection of shortages

The identified amounts of shortfalls before clarifying their perpetrators are accounted for on account 94 “Shortages and losses from damage to valuables”. Shortfalls that cannot be attributed to certain sources are written off to the account of non-operating expenses.

Examples

LLC "Nord-West" according to the results of the inventory in March 2016 revealed a shortage in the cash register in the amount of 550 rubles.

The accountant of Nord-West LLC makes a posting on the identified shortage at the cash desk:

The culprit of the shortage was not found and it was decided to write off this amount to non-operating expenses. Wires generated:

In April, a shortage of 1,000 rubles was again recorded. This time it was decided to attribute the damage to the account of the cashier. wiring in this case.

They robbed the cash register (armed robbery), there was a shortage in the cash register, how to reflect this operation in the cash register, is it necessary to make an official take-out for the amount of the shortage? Or what are our actions?

In this situation, it is necessary to conduct an inventory and draw up an act.

The amount of shortage recorded in the act, reflect the posting:

DEBIT 94 CREDIT 50
- reflects the shortage of cash that arose as a result of the robbery of the cash register.

Further accounting will depend on whether the perpetrators are found or not. If the police do not find the perpetrators, on the date the investigator issues the relevant decision, make the following entry:

DEBIT 91 sub-account "Other expenses" CREDIT 94
- other expenses are recognized in the amount of the shortage.

If the police find the perpetrators, record the following:

DEBIT 76 sub-account "Calculations for compensation of material damage" CREDIT 94
- the amount of stolen money from the cash register was attributed to the culprit.

Rationale

How to reflect in accounting and taxation the shortfalls identified during the inventory

Accounting: inventory

In accounting, the shortage identified during the inventory, reflect on account 94 “Shortages and losses from damage to valuables” in correspondence with property accounts. Missing inventories (inventory) reflect at the actual cost, which is determined according to accounting data. Fixed assets - at residual value. Do the following wiring:

Debit 94 Credit 01 (10, 41, 43, 50...)
- reflects the cost of the shortage identified during the inventory.

This procedure is established in the Instructions for the chart of accounts.

On the accounting accounts, reflect the shortage at the time of completion of the inventory (drawing up the act) or on the date of drawing up the annual financial statements(i.e. no later than December 31 of the reporting year) (clause 5.5).

Accounting: compensation for damage by the guilty person

Attribute the shortage of MPZ in excess of the norms of natural loss, as well as the shortage of other property, to the guilty persons. In this case, the employee must reimburse the organization for the entire amount of damage caused (). Determine the amount of damage based on the market price of the missing property, but not lower than its value according to accounting data ().

If the employee reimburses only the book value of the property, make the entries:

Debit 73 Credit 94

Debit 50 (51, 70) Credit 73

If the employee compensates for the damage based on the market price of the missing property, make entries:

Debit 73 Credit 94
- the shortage of property was attributed to the employee at the book value;

Debit 73 Credit 98
- reflected the difference between the market and book value of the missing property;

Debit 50 (51, 70) Credit 73
- the debt for the shortage of the employee is repaid.

As the employee repays the amount of debt due from him, write off the difference in proportion to the share of the debt repaid:

Debit 98 Credit 91-1
- the difference between the market and book value of the missing property is included in income.

If the shortfall was identified in the reporting year, but it relates to previous reporting periods, and the guilty person is identified, consider it as part of deferred income. At the same time, attribute the amount of the shortage to the guilty person. In this case, do the following wiring:

Debit 94 Credit 98
- reflects the shortage identified in the reporting year, but related to previous reporting periods;

Debit 73 Credit 94
- the shortage of property was attributed to the employee.

As the employee repays the debt, make the posting:

Debit 98 Credit 91-1
- Included in income is the shortfall repaid by the employee.

Accounting: write-off in the absence of guilty persons

If the perpetrators are not identified or the court refused to recover the amount of damage caused from them, write off the shortage of property to the financial results of the organization. Add the missing amount to other expenses. A document that can confirm the absence of perpetrators can be, for example, an acquittal by a court, a decision to suspend a criminal case, etc. (clause 5.2 of the Guidelines approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49). Determine the amount of loss based on the value of the missing property according to accounting data. In this case, do the wiring:

Debit 91-2 Credit 94
- written off the loss from the lack of property due to the absence of the guilty person (refusal to recover damages).

A cheat sheet with which you will correctly reflect inconsistencies in the Cashier account

The cashier was robbed

Here is an unpleasant situation - the company's cash desk was robbed. Of course, the incident must be reported to the police in hot pursuit. But before you do this, take an inventory of the cash and draw up an act - you can use the standard form No. INV-15. After all, in order to report the loss of money, you first need to find out how much was actually stolen.

On the day when you draw up the act, make the posting:

DEBIT 94 CREDIT 50
- reflects the shortage of cash that arose as a result of the robbery of the cash register.

Do I need to make an entry in the cash book about what happened? Not at all. Just at the end of the working day, when you recorded the loss, show the conditional balance. The one that would have turned out without subtracting the stolen amount. At the beginning of the next day, reflect the real amount in the cash register.

Simply put, the fact of the gap between the balances at the end of one and the beginning of another day does not need to be shown in the cash book. But attach documents confirming the reason for such a discrepancy. For example, a cash audit report, documents from the police, explanatory notes from employees and other papers about the theft.

Depending on whether the perpetrators are found or not, you will record the money that has disappeared from the cash register in one way or another in accounting.

The culprit is not managed to find

Unfortunately, often criminal cases are suspended. Simply put, the police never find the robbers. If you have just such a case, then in accounting the missing amounts are attributed to other expenses, and in the tax - to non-operating ones (subclause 5, clause 2, article 265 of the Tax Code of the Russian Federation). Show the expense as of the date when the investigator will suspend the case, that is, issue an appropriate decision. Make the wiring like this:

DEBIT 91 sub-account "Other expenses" CREDIT 94
- other expenses are recognized in the amount of the shortage.

The police found the robber

Have the police figured out who is to blame? Then take the shortage to the robber - after all, he will have to reimburse you for the stolen amount. Make the following entry:

DEBIT 76 sub-account "Calculations for compensation of material damage" CREDIT 94
- the amount of stolen money from the cash register was attributed to the culprit.

When calculating income tax, proceed in the same way as in the case of a normal shortage collected from a cashier. That is, put the same amount in income and expense.

Cashier shortfall. Accounting for cash shortages. How to carry out a shortage in accounting