Lecture notes, cheat sheets
Контроль и ревизия. Метод контрольного сличения остатков (самое важное) Directory / Lecture notes, cheat sheets Table of contents (expand) 40. METHOD OF CONTROL COMPARISON OF REMAINS The method of control comparison of residues is most often used by control and auditing bodies in identifying theft at retail and public catering enterprises in cases where the method of restoring quantitative accounting cannot be applied. Data on the balance of goods according to the inventory list at the end of the audited inventory period is compared with the final data on the movement of this product for the entire period starting from the previous inventory. In the control comparison of balances in retail trade, the following documents are used: two inventory records (at the beginning and end of the inventory period); ▪ receipt documents for the audited period; ▪ consumable commodity documents (sale of goods in small wholesale, on credit, documents for the return of goods, acts for writing off goods, cash register tapes and checks). Using these documents, the auditor analyzes the movement of a specific product and makes a quantitative sample of it. Based on the sample, the maximum possible balance of goods on the day of inventory is calculated, which is compared with the balance according to the inventory list. The maximum possible balance is understood as the balance of goods that could be available during the next inventory, provided that the population did not acquire a single kilogram or item of goods for the entire inventory period. As a result of the control comparison of residues, two results can be obtained: surplus goods; ▪ shortage (which indicates the possible sale of goods to the public without reflecting this fact in accounting). Both of these indicators can be used in proving illegal activity. For example, a surplus of an item being checked can be called: ▪ receipt of unaccounted for goods (including the replacement of some goods with others upon receipt of them from suppliers); ▪ additions to the inventory at the end of the inventory period in order to temporarily conceal the shortage; ▪ registration of non-commodity consumable documents; ▪ failure to include any goods in the inventory at the beginning of the period in order to conceal the total surplus; ▪ mistakes of financially responsible persons and members of inventory commissions. The application of this method is most effective in cases where law enforcement agencies receive the following information: on the sale of unaccounted goods in a trade organization; ▪ on registration of non-commodity consumable documents; ▪ about forgery in commodity reports associated with untimely recording of primary receipts and expenditure documents in order to conceal shortages and surpluses; ▪ inclusion in the inventory at the time of inventory of non-existent or borrowed goods in order to conceal shortages; ▪ concealment of total surpluses during the inventory period. Very often, the last two cases are used to distort inventory data during the period of changes in prices (rates) for goods. However, there are certain limitations in using the method of control comparison of residues. These include the delivery of goods to “free space”. Most often, such illegal deviations are used in the field of trade and public catering, when goods are sold for cash without the use of cash registers (dealers, micro markets, fairs, etc.). << Back: Quantitative Recovery Method >> Forward: Method of comparative analysis. Getting confirmations We recommend interesting articles Section Lecture notes, cheat sheets: ▪ National economy. Lecture notes See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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