2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
The printer ran out of ink again, the last roll of fax paper was left in the reception area, the light bulb burned out in the hallway? No problem - a prudent supplier (or just a staff member) has the right stock and will fix these problems in time!
This accountable person is appointed by order of the director. Having collected applications for all departments and sections, he fills out an application for an advance payment for the purchase of goods and materials. Then he rushes to shops, warehouses, and if necessary, he is sent to another city. Having purchased the necessary material, within three days after the business trip or the period specified in the application, he submits the AO-1 report with supporting documentation to the accounting department. On the title page, he fills in the name of the organization, division, full name, personnel number, position, purpose of the advance. On the back in the table (columns 1-6), the accountable person enters the details of the expenditure documents with the amount and, summing up the bottom line, puts his signature with a transcript. In return, the accountant issues him a receipt that the report has been accepted and verified. For its part, the accountant, having assigned a serial number to the report, compares the data with the filed original documentsand fill in boxes 7-9. Then, on the first sheet, he puts down the balances from the previous report, the amount received, expenses and displays the result for approval.
It should be taken into account that any error in AO-1 or inconsistency with the Procedure for processing cash transactions will necessarily be revealed by an audit of settlements with accountable persons.
The scrupulous auditor will analyze the monthly balances (account 71) carried over to the next period (suddenly the accountant somewhere underestimated the balance, and this is called unreasonable write-off). Then he will compare the issuance and return of the sub-report with the cash register, paying attention to whether the accountable person received an advance payment without reporting on the previous one. A deep check will also affect the attached documents. Each of them must contain the necessary details. It is possible to pay for work or services, to receive goods and materials from a third-party organization only on the basis of an invoice, invoice, stub from a receipt order, cash and sales receipt. Checking the same operation, but with an individual, the auditor will request a purchase act under the sales contract and an expense order.
The inspector will pay special attention to the need for business trips for employees, the coincidence of goals with the attached orders, the availability of supporting documents, the correspondence of the business trip period from the certificate to the number of days for payment, the dates in hotel receipts and travel tickets for which the accountable person reports. Calculations of norms of apartment and daily allowances will be subject to mandatory control. The final stage of checking travel allowances is the groupinglist of all violations.
The most time-consuming stage of the audit is the reconciliation of advance reports with journal No. 7, which presents the entire accounting of settlements with accountable persons. According to this register, the auditor will painstakingly verify the correct entry of data for each report. The total turnover on the loan must match the debit data of accounts 50, 51, 55, with the credit amounts of accounts 60, 26, 10, etc.
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