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54. REVISION OF CASH. DOCUMENTATION OF A CASH REVISION
The audit of the cash desk is carried out with a full sheet-by-sheet recalculation of cash and a check of other valuables in the cash desk.
When calculating the actual presence of banknotes and other valuables at the cash desk, cash, securities and monetary documents (postage stamps, state duty stamps, promissory notes, vouchers to rest homes and sanatoriums, air tickets, etc.) are taken into account.
Verification of the actual availability of forms of securities and other forms of documents of strict accountability is carried out by types of forms (for example, for shares: registered and bearer, preferred and ordinary) taking into account the initial and ending numbers of certain forms, as well as for each place of storage and material responsible persons.
The balance of cash on hand is checked against the accounting data in the cash book. If the audit detects a shortage or excess of valuables at the cash desk, their amount and circumstances of occurrence are indicated in the act.
The following information may also be included in the audit report:
▪ violation of the rules for conducting cash transactions;
▪ correct execution of cash documents and maintenance of the cash book;
▪ compliance with the maximum amount of cash payments;
▪ special comments from members of the commission, if any.
An inventory of funds in transit is carried out by reconciling the amounts on the accounting accounts with the receipts of the bank institution, post office, copies of the accompanying statements for the delivery of proceeds to bank collectors, etc.
In the conditions of automated maintenance of the cash book, the correct operation of the software for processing cash documents should also be checked.
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