How to correctly draw up a cash inventory report INV-15 during a cash register audit - form and sample

To audit the cash stored in the company, a cash register inventory is carried out. Form INV-15, sample filling and instructions for registration are below on the page.

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The audit can be carried out by both the tax authorities and the head of the organization. If the company makes an audit as necessary, for example, when changing the financially responsible person, the cash inventory report (INV-15) is drawn up in triplicate: one for the former and new employees and for the accounting department. If the inspection is scheduled, two copies are enough. You can use the form in any format convenient for you - word or excel. A sample of filling out a cash register inventory report is below.

Form INV-15: in Excel

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The manager himself decides when to take inventory of the cash register. But there are also obligatory reasons:

• before preparing annual reports,
• when cashiers change,
• if theft, shortages or surpluses are found.

Briefly about the main points of a sudden check of funds stored in the cash register

Inventory can be carried out for several reasons:

• identifying excess or shortage of cash in the cash register;
• end of the calendar year;
• change of financially responsible person;
• liquidation of the enterprise;
• force majeure circumstances (fires, floods, etc.).

The inspection must be carried out by a commission consisting of several employees, as well as in the presence of a person who is responsible for compliance with the standards for storing cash. Based on the results of the inventory, a corresponding act must be drawn up, with a decision made to eliminate the detected violations.

Who conducts cash register inventory in 2021

Regardless of whether it is a planned inspection or not, the head of the organization must issue an appropriate order. With his help, he appoints members of the commission that will deal with the inventory. Usually a permanent commission is created. However, there are situations when an organization needs to perform a large amount of inventory work. In this case, you can additionally create working commissions. Typically, the audit team includes:

• accounting workers;
• representatives of the company's management;
• internal audit employees and employees of independent audit organizations;
• managers;
• economists;
• company security officers.

Each participant is personally approved by the director. All members of the inspection team must be present during the inspection. If one of them is missing, the check will be considered invalid. If there have been no personnel changes in the company, the manager has the right to use the same order on the composition of the inspection team that was issued last time.

The procedure for taking inventory of cash at the cash desk

As already mentioned, this procedure begins with the issuance of an appropriate order by the manager.
Before the inspection team begins to fulfill its obligations, all operations carried out by this cash register are stopped. The cashier or other financially responsible person must give a receipt stating that there is no unaccounted money or cash in the cash register that has not been capitalized. In this case, the commission is presented with all expenditure and receipt documents. After this, the inspection team begins the actual inspection. To do this, all funds currently available in the cash register are recalculated. This procedure is carried out in the presence of all members of the commission and under the strict supervision of the responsible employee. The amount obtained during the calculation is compared with the amount indicated in the documents. As you can assume, the result of the check can be one of three options:

• excess cash has been identified;
• shortage detected;
• actual availability corresponds to the information specified in the documents.

The final stage of the inventory is the registration of its results. To do this, fill out the corresponding act. The number of its copies depends on the specific situation. Usually two copies are made: one is intended for accounting, the second is given to the responsible employee. If the inspection was carried out due to a change in the financially responsible person, the document is made in triplicate. After entering all the necessary information in the document, each member of the inspection team must sign their autograph.

When is a cash register inventory carried out?

According to Part 3 of Article 11 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ), the cases, timing and procedure for conducting an inventory are determined independently by an economic entity in a local regulatory act (hereinafter referred to as – LNA) taking into account the provisions of the Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49, which approved the Guidelines for the inventory of property and financial liabilities (hereinafter referred to as the Guidelines No. 49). At the same time, there are a number of cases when verification is mandatory (clause 1.5 of Guidelines No. 49):

• change of financially responsible persons;
• preparation of annual financial statements;
• transfer of property for rent, redemption or sale;
• identification of facts of theft, abuse or damage to property;
• natural disasters, fire, accidents, etc.;
• reorganization/liquidation of the organization.

Current legislation also establishes other cases of mandatory inventory. For example, when selling an enterprise as a property complex (Article 561 of the Civil Code of the Russian Federation). In addition, the company management can supplement the legislative list. Let’s say that the LNA provides for a mandatory quarterly audit of the cash register. All of these cases are grounds for scheduled inspections.

An unscheduled (sudden) inventory is carried out unexpectedly for the financially responsible person (cashier) in order to control his activities. This check is carried out:

• by decision of the manager (in order to identify the cause of an error or to strengthen the internal control system);
• at the request of investigative and control authorities.

Since the timing of unscheduled audits is not defined at the legislative level, it means that the business entity must establish them.

Inv 15, form: how to form it correctly

To begin with, it should be noted that Form Inv 15 Cash Inventory Act is a kind of inventory list of funds, which contains data on the balances of cash resources, securities, stamps, etc., located in the safe at the time of an audit of this nature .

When creating a cash inventory report at the cash desk, it is important to know the following:

• The act of inventory of funds at the cash desk is formed in 2 copies and signed in the same quantity, if the audit is not caused by such a circumstance as a change in the MOL. Then one copy must be provided to the responsible entity, and the second must be transferred to the accounting department to reflect the results of the audit in the accounting records;
• The cash register inventory report is signed in triplicate if such a check is related to a change in the MOL. After signing the document, it is transferred to three subjects: the one who transferred the available resources for storage; to the one who accepted, as well as to the accounting department.

You can download the cash inventory report instead of generating it yourself. If the specialist decides to download the cash register inventory act form, and not type it himself, then he will significantly speed up the work, since then he only needs to print the act and by hand enter the amount of cash that is found on the spot. Such actions are easier to carry out than creating a sample with 0. INV 15 can be found here (FORM).

True, novice service workers can download the cash inventory report form, but not understand how to fill it out correctly, despite the simplicity of its preparation. Therefore, you can immediately view the cash inventory report, a sample of the form, in order to understand the nuances of its preparation.

Below is a fragment that contains a cash register inventory form inv 15 sample filling.

The act was drawn up by a commission that established the following:

The INV15 sample filling presented to the reader makes it possible to understand that the cash inventory act form must necessarily contain the following details:

1. The amount of cash resources available that were detected at the time of verification using the actual counting of banknotes;
2. The number of all stamps and securities that are available in the safe at the time of the audit;
3. Signatures of the group members who carried out the inspection, as well as the signature of the MOL cashier;
4. Formation date.

It should also be noted: the cash inventory act form contains a column where it is necessary to indicate the availability of funds in words. This is a must.

It is also important to know that there is more than one form for the cash inventory at the cash desk. There are corresponding appendices, in particular, explanations from the cashier if differences are found between the audit results and the accounting data (the cash register inventory form inv 15 sample fill contains such an explanation). Here the MOL explains why surpluses or shortages were found at the cash register, and puts its signature and date.

This is how cash discipline is checked using a cash register inventory.

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The procedure for conducting a cash register inventory

• Before you start checking, draw up an order to conduct an inventory of cash in the cash register.
• Appoint a commission that will conduct the review.
• The cashier must provide the inspectors with the latest cash report.
• The cash inventory report is filled out step by step. To begin, please indicate:
• the name of the company and its legal form,
• OKVED code,
• number and date of the order on the basis of which the inventory is carried out.

Next, the financially responsible employee gives a receipt stating that he has transferred all receipts and expenditure orders to the accounting department, and the cash has been capitalized. Then this employee must manually enter his position and date into the cash inventory report at the cash desk, sign and decipher the signature.

Be sure to conclude an agreement on full financial responsibility with the financially responsible employee, otherwise you will not be able to recover the deficiency in full.

The next part is filled out by the inventory commission.

• If there are securities, stamps, etc. in the cash register, the inspectors must also enter their quantity in the INV-15 act. See the sample filling - it shows how to correctly enter information about funds.

Amounts must be indicated in numbers with a full written explanation.

• In the same part of the form, you must enter the amount of cash according to accounting data - it must coincide with the one indicated by the commission.
• If there are discrepancies, they should be noted in the next part of the cash inventory report. There you also need to enter the last numbers of the PKO and RKO, which were registered before the start of the inspection.
• All members of the commission are required to sign Form INV-15. The financially responsible employee must also sign again.

If the commission finds discrepancies between the actual amounts and those recorded in accounting, you need to fill out the back of the form.

• On the second side of the cash inventory report (INV-15 form), the employee must give an explanation of the shortage or surplus in the cash register. Based on his comments, a decision is made on how to deal with the discrepancy - it must be indicated on the form, stamped and signed by the manager.

Cash inventory report: and sample

How many INV-15 acts need to be issued per year?

The answer to the question of how often it is necessary to generate an act in the INV-15 form depends on how often control is carried out. The frequency of cash audits is determined by the company manager. Inspections may be routine or sudden.

Also, the legislation has established situations when conducting an inventory of the cash register, and, consequently, creating a cash inventory report is mandatory:

• if a shortage or excess cash is detected at the cash register;
• when changing cashier;
• before the start of annual reporting.

Instructions for completing the act

The form for the cash inventory report consists of two pages.

The rules for filling it out include the following:

• In the upper right corner, the name of the company, the serial number and the date of the order to carry out the check at the cash desk are written down, and the date when the inventory will be carried out is also written down.
• In the “Receipt” subsection, there is a cashier carrying a mat. responsibility, must indicate your sleep record. With this signature, he confirms that all documents regarding the cash register were transferred to the accounting department, and all cash is in the cash register.

Members of the inventory commission count all the money and papers in the cash register.

• The calculated amounts are entered on the first page of the act in the INV-15 form.
• Below is the total amount of money that is in the cash register at the time of the inventory (both in words and in numbers). Also, the relevant information is recorded according to accounting data.
• If during the inventory a shortage or surplus was discovered, this is displayed on the first page of the INV-15 form.
• The numbers of the last generated papers by receipt and expense must be indicated.

The completed first sheet must be signed by the cashier and all members of the commission.

• The second page must be completed only when a shortage or surplus has been identified. The cashier must write on it his explanation of where the extra money came from in the cash register, or why, on the contrary, there is not enough money.

Based on the cashier's explanation, the company manager decides what to do with the excess or missing amount of money.

A sample of filling out a cash inventory report is given below.

This document must be prepared in two copies: one for the accounting department, and the second for the person carrying the mat. responsibility, that is, for the cashier. If the reason for checking the cash register is a change of cashier, you must also fill out an additional form. a copy for the new cashier who accepts the cash register.

An example of a financial inventory report in cash equivalent - INV-15

The act has a composition in the form of 2 sheets.

First sheet:

• Filling in the company name and division hierarchy.
• The type of activity, license plate number and date of the order for the “inventory” are recorded.
• An individual license plate is assigned to the act, and the date is recorded.
• It is certified by the signature of the responsible person in the “Receipt” line, the position and full initials are indicated. At the same time, the responsible person records the information that funds in cash equivalent are located in the cash register, and cash documentation is sent to the accounting department.
• Members of the commission indicate information on the amount of financial resources in cash, securities and other inventory items that have been recalculated, as well as documentation located in the cash desk. The amount of finance is fixed in ruble equivalent. Entering information is carried out on the basis of cash register recalculation.
• The next step is to indicate the amount of all documentation that is at the cash desk.
• The total quantity according to accounting information is also recorded. A comparison of these figures is made.
• If there is a surplus of money, this amount is indicated below.
• If there is a deficiency, an indication is made in the appropriate field.
• Don't forget to include the latest license plate numbers for your warrants.
• Upon completion of filling out the act, certification is carried out by members of the commission.
• The main person responsible is also signed.

Second sheet of form INV-15:

• The reasons for the occurrence of a shortage or surplus of funds are indicated here. Filling out such information is carried out by the person who is responsible for maintaining funds in cash.
• The manager of the organization analyzes and makes a decision about the fact of deficiencies or surpluses.
• He indicates the solution on this page.

Cash inventory report sample filling

So, the results of the audit are summarized, for which an inventory report of cash in the cash register is drawn up. If deviations from the accounting data are identified, the reverse side of the report must be filled out, where the identified violations are listed, the cashier’s explanation is given, and management makes a decision on eliminating the discrepancies.

As a rule, if during a cash register audit a surplus is identified, then after receiving written explanations from the cashier, they are received at the cash desk on the day of the audit. Deficiencies are subject to recovery from the guilty person.

You can fill out the cash inventory report at the cash desk on a computer or by hand in blue or black ink, avoiding mistakes and blots. An act is drawn up in 2 copies, signed by the members of the commission, and the cashier signs that he is responsible for all the counted values.

Briefly about the audit

An inventory of monetary resources and securities stored in the cash desk is carried out both in a planned and unplanned format. In the first case, the cashier himself, who is the MOL, is warned about such actions. During an unscheduled audit, the MOL is not warned, since the main purpose of an unscheduled audit is to check the competence of the cashier himself. Inventory of any nature is carried out by an inventory group, the members of which are approved by order of the director.

The check itself is carried out by recalculating the available money and securities, taking into account the latest orders that the cashier submits to the commission and confirms the fact that they are the latest on the reporting date.

After the audit is completed, a final document is generated. The act of inventory of funds at the cash desk form has a standard form and is recommended by methodological explanations of the Ministry of Finance.

Inventory in accounting