Audit - Usach B.F.

10.3. AUDIT OF THE GROSS DOCUMENTS OF THE THAT OF THE TROUSER COWS AT THE ROAD

Groshovimi documents, yakі znachayutsya in kasі, є posthtovi stamps, stamps of the state miter, vekselі, paid for in the sanatoria, bodinki vidpochinku tochno. Перевірка грошових документаів починається з повної їнвентаризації і складаня відповідного акта. Насамперед, слід встанодіти відповідність заливіві даних аналітичного і синтетичного обліку з рахунка 33 "Інші кошти". For giving an analitic region, it is necessary to reinforce the adherence to the rules and regulations of the grotesque documents in the kilkis and soum virazhnnyi on rahunok 33 "Іnshі koshti".

Perevіrkoyu operatsіy schodo pridbannya i vidachі putіvok in sanatorії, budinki vіdpochinku toscho slіd z'yasuvati for rakhunok Jerel yakih stink boule pridbanі, yak Chastain їhnoї vartostі not oplachuyut oderzhuvachі, chi svoєchasno th at Povny obsyazі nadhodyat at Kasu groshі od oderzhuvachіv putіvok, chi vidayut Putivki pratsіvnikam for zhengozhennyam z profspіlkovym komіtetom, chi mnoyє vypadkіv vidicchі putevok osobam, yakі not pratsyuyut na dannomu pіdpriєmstі. In addition, slіd vstanovititi rozmіr nedoplacheniy sum at kasu pіdpriєmstva, cause that osib, vinnyh at porashennі vstanovlenogo order vidichi putesyvok ta їh pay.

Auditing grooshov koshtiv u Dorozi slіd vstanovititi legnist i oboruntovannist dermal note for rahunkom 33 "Іnshі koshti." Svoєchasnіst i povnotu zarahuvannya penny koshtіv in dorozі on vіdpovіdnі rahunki banks vstanovlyuyut zvіrkoyu zapisіv for credit rahunka 33 "INSHI Costa" (333 subrahunok "Groshovі in Costa dorozі in natsіonalnіy valyutі") i debit rahunkіv, priznachenih for oblіku koshtіv penny. With the ts'mu z'yasovuyot, chi mnoye sredi sumu u dorozi nestach gotyvki v kasi abo ostavіv prizlavsnennya tsikh sumu okremimi posadvymi osobami.

Insert a trivality of perebuvannya okremih sum kostyv in Doroz, opributkuvannya їх on the back of an approaching month on a raunch of a bank.

On rahunku 333 "Grošovi kosti v Dorozi v natsional'nyi kvalui" ("Grošovi koshi v Dorozi v natsional'nyi kvaluiіi"), we sell grotesque vitorg for real estate, transfers from the bank through banks, postpay Os Osadbank. Costa, zdanі bezposeredno the bank on vischezgadanomu rahunku vrahovuyut tіlki vipadku in fact, if the stench from zdanі vechіrnyu Kasu naprikіntsі ostannogo robochem day and zarahovanі on rakhunok pіdpriєmstva Purshia day at the following mіsyatsya.

Basics zapisіv zaznachenih operatsіy in debit rahunka 333 "Groshovі in Costa dorozі in natsіonalnіy valyutі" E kvitantsії SET bank "Aval" Oschadbank, Poshtova vіddіlennya, kopії suprovіdnih vіdomostey about zdavannya vitorgu іnkasatoram bank, while the loan - vipiski bank.

The auditor's office - perevyriti povnotu і svoechansnist zarahuvannya rahunki in banks dermatologist sumotor.

For vstanovlennya mozhlivih zlovzhivan for cutaneous sumoyu on rahunku 333 "Groshovі in Costa dorozі in natsіonalnіy valyutі" (h passed termіnom pererahuvannya) d fuck rahunka zіstavlyayut s documents scho pіdtverdzhuyut vіdpravlennya pennies, and credit - іz vipiskoyu bank abo pributkovim kasovim warrant. At raz nesvoechestnosti chi nepovnoti zarahuvannya groshnuyu rahunoku at the bank neogayno povidomlyayut chief of kontor zv'yazku, adminsnistratsii Oschadbanku i at once to them vstanovlyuyut cause that vinnyh osib. Yaksho at інкасаторських bags vyyavlyayut nestachu chi nadlisheki penny, перевіряють їх at звітах каси ab rasdrіbnih trading pіdpriєmstv. Yakshto vitorg zdavvav kasir, then conduct an inventory of kasi, result in vyyavyatnyam viyavleny іnkasatorskіy sumtsі rozohozhen sum vitorga; Yakshcho vitorg dlyano store, yakomu nemetyo kasira, then vipravlennya make from the commodity-groshovi zvіti.

However debetovі chi kreditovі zalishki on rahunku 333 "Groshovі in Costa dorozі in natsіonalnіy valyutі" schodo kozhnoї sumi, zdanoї through іnkasatorіv, svіdchat about those scho vipravlennya not zroblenі th auditor responsible Taqiy fact vrahuvati at vivedennі rezultatіv іnventarizatsії kasi abo tovarіv.

At visnovku auditori zapznachayut vipravlennyi records for the previous period and insert the result.

I would like to add a lot of respect to zvernuti on perevirku balakh rahunka 333 on the number of dermal months. Necessarily z'yasuvati, chi mere facto vlynesennya on tsei rakhunok vitorga, yak nalezhit to the first numbers of the approaching for zvitnim misyatsya with the method of dopisuvannya goods turnover.