Topic 10. AUDIT OF CASH OPERATIONS

10.1. Goals and objectives of the audit of cash transactions

The purpose of the audit of cash transactions is to establish the compliance of the methodology used in the organization for accounting and taxation of cash flow transactions with the regulatory documents in force in the Russian Federation in the audited period in order to form an opinion on the reliability of financial statements in all material aspects.

This direction of the audit can be implemented during both mandatory and initiative audits, and can also be the subject of a separate agreement, but most often it is an integral part of the general audit agreement.

The stages of the audit of cash transactions can be organized in the following sequence:

▪ determination of the purpose and main objectives of the audit, a selection of regulations, compliance with which must be verified;

▪ drawing up an audit program (possibly using tests of controls) and a program of substantive procedures;

▪ determining the feasibility of using the results of internal audit work (if it is organized at the enterprise and covers this area);

▪ checking the organization of the cashier’s financial liability;

▪ documentary confirmation of the compliance of the balance sheet data under the item “Cash” and the Cash Flow Statement with the cash accounts, including those in the organization’s cash registers;

▪ documenting significant violations of accounting, reporting, and compliance with laws;

▪ informing the management of the audited entity about identified deficiencies and obtaining written explanations from them;

▪ control over the audited entity making corrections to registers and reporting forms.

The auditor must first of all determine the compliance of the audited business transactions and documents related to their execution with the norms of the current legislation. In this case, the following regulatory documents must be taken into account:

▪ The procedure for conducting cash transactions in the Russian Federation, approved by decision of the board of directors of the Central Bank of the Russian Federation dated September 22.09.1993, 40 No. XNUMX;

▪ Regulations of the Central Bank of the Russian Federation dated January 05.01.1998, 14 No. XNUMX-P “On the rules for organizing cash circulation on the territory of the Russian Federation”;

▪ Guidelines for inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated June 13.06.1995, 49 No. XNUMX;

▪ letter of the Ministry of Finance of the Russian Federation dated February 12.02.2002, 3 No. 01-01-11/ 71-XNUMX “On the procedure for establishing a limit on the cash balance and obtaining permission to spend cash from proceeds.”

It is advisable to check cash transactions using the continuous method. This is due to the mobility of these assets and their susceptibility to abuse.

10.2. Checkout program for cash transactions and testing of the control system

When drawing up an audit program, one should evaluate the effectiveness of internal control over the movement and safety of cash and other valuables at the organization's cash desk. With the help of testing, the auditor gives a preliminary assessment of compliance with cash discipline in the organization, identifies the most vulnerable areas, plans the composition of the main control procedures, and determines the features of accounting in the organization. The following facts may indicate the insufficient effectiveness of internal control:

▪ the absence in the organization of a manager’s order establishing the frequency of cash register checks;

▪ the absence in the organization of a permanent system for conducting sudden cash inventories;

▪ presence of signs of a formal inventory of the cash register (the cashier has been warned);

▪ absence of a cashier on staff, when these functions are assigned to another employee without a written order from the head of the organization;

▪ absence of an agreement on full financial liability with the cashier;

▪ granting the right to sign incoming and outgoing cash orders to other persons besides the head of the organization and the chief accountant, which is not reflected by the order of the head of the organization.

A low assessment of the effectiveness of internal control will require an increase in the scope of the audit and increased attention to this area of ​​the audit.

The control test program is a list of a set of actions designed to collect information about the functioning of the internal control and accounting system.

When planning an audit of a particular enterprise, the list of issues in order to determine the effectiveness of internal control and ensure the safety of funds and the reliability of the reflection of cash transactions in accounting may be modified. Let's give an approximate list of issues, when forming an opinion on which the auditor should identify positive and negative facts.

10.3. Organization of the working stage of the verification

The working stage of checking cash transactions can be completed in the following sequence:

▪ cash register inventory;

▪ checking the correctness of documentation of transactions;

▪ checking the completeness and timeliness of cash receipts;

▪ audit of the correctness of writing off money as an expense;

▪ checking compliance with cash discipline;

▪ checking the correctness of the reflection of transactions in the accounting accounts;

▪ registration of inspection results.

These areas allow you to obtain audit evidence for all the main parameters proposed in the Federal Auditing Standard No. 5 "Audit Evidence".

To implement the general audit plan, an Audit Program is drawn up, in which more detailed areas of control and analysis of the cash flow in the organization can be provided. In accordance with the Federal Auditing Standard No. 3 "Audit Planning", it can be drawn up in the form of a program of tests of controls and audit procedures on the merits. Programs help to identify significant deficiencies, being an integral part of the working documentation of the audit, contribute to documenting the audit process and its results.

10.4. Checking the execution of primary documents

When conducting an audit, in order to achieve the goal of "reliability", it is necessary to pay special attention to the correct filling of primary documents, the presence and authenticity of signatures (performed if possible) of the recipients of money on cash receipts. Documents for the issuance of money must be signed by the head and chief accountant of the enterprise or persons authorized to do so.

Documents must be clearly and correctly drawn up: without corrections, with the receipts of the recipients, canceled with the stamp "Paid" with the date indicated. The legitimacy and validity of cash payments made from the cash desk are checked. In accordance with the Procedure for conducting cash transactions, the issuance of money from the cash desk, which is not confirmed by the receipt of the recipient in the cash order, is not accepted to justify the expenditure of cash at the cash desk. This amount is considered a shortage and is subject to recovery from the cashier. In addition, the facts of signing expenditure cash documents by only one manager or chief accountant are revealed. Of great importance is the correctness of entries in accounting, in particular the facts of correcting errors associated with the unlawful reflection of a business transaction in accounting accounts, leading to an underestimation or overestimation of sales proceeds.

Cash that is not confirmed by incoming cash orders is considered cash surplus and is credited to the income of the enterprise. They may also indicate the facts of incomplete crediting of cash proceeds from counterparties.

The cashier, in accordance with the current legislation, is fully liable for the safety of all the values ​​​​accepted by him and for the damage caused to the organization. An agreement on full liability must be concluded after the head issues an order (decision, resolution) on the appointment of a cashier to work. However, at small enterprises, the duties of a cashier can be performed by the chief accountant or other full-time employee upon the written conclusion of the head and subject to the obligatory condition of concluding an agreement with him on full liability.

It is necessary to pay attention to the correctness of the cash book and the procedure for compiling cashier reports. The cash book must be of a standard form, stitched, sealed with an indication of the number of sheets. With the manual version of the cash book design, the numbering of sheets in each book can begin anew.

10.5. Checking registers and reporting forms

When checking the correctness of the reflection in the balance sheet of cash and cash as their component, the auditor compares the cash balances at the reporting date with the cash book and primary documents, and then with accounting registers in the form of journals-orders or replacing them with account cards, then with accounts in the General Ledger and balance sheet data. It should be noted that the accounting data should include performance indicators of all branches and other divisions of the organization.

In accordance with the Guidelines on the procedure for compiling and presenting financial statements (as amended by Order No. 31.12.2004n of the Ministry of Finance of the Russian Federation dated December 135, 5), an indicator is considered significant if its non-disclosure may affect the economic decisions of interested users taken on the basis of reporting information. The decision by the organization of the question of whether this indicator is significant depends on the assessment of the indicator, its nature, and the specific circumstances of occurrence. The organization may decide when an amount is recognized as material if the ratio of which to the total of the relevant data for the reporting year is at least XNUMX%.

Sub-accounts can be opened for account 50:

50-1 "Cash desk of the organization";

50-2 "Operating cash desk";

50-3 "Money documents"; and etc.

On subaccount 50-1, cash in the organization's cash desk should be taken into account. If the organization performs cash transactions with foreign currency, then to account 50 sub-accounts must be opened for separate accounting of the movement of foreign currency in cash for each item. Operations in the cash book are reflected both in the currency of payment and in its ruble equivalent at the exchange rate of the Bank of Russia on the date of the operation.

Subaccount 50-2 "Operating cash desk" is opened to account for the availability and movement of funds by organizations, if necessary.

Sub-account 50-3 "Money documents" takes into account postage stamps, state duty stamps, promissory notes, paid air tickets and other monetary documents that are in the cash desk of the organization. Monetary documents are accounted for on account 50 in the amount of actual acquisition costs. Analytical accounting of monetary documents should be organized by their types.

10.6. Features of computerized accounting of cash transactions

In the conditions of automated accounting of the cash book, the numbering should be continuous from the beginning of the year. In addition, the correct operation of the software for processing cash documents should be checked. It should be remembered that the contract for audit services provides for the consent of the economic entity to use the database. The presence of a COD system does not relieve an economic entity from the obligation to document, in the prescribed manner, the facts of economic life in general and cash transactions in particular. However, it is possible for the auditor to perform procedures on copies of computer files if there is confidence that they match the originals. When checking the reliability of internal controls in the COD system, the auditor should pay attention, among other things, to the possibility of changing the software in terms of methods for registering primary information.

The audit evidence obtained by the auditor directly as a result of the study of business operations, independent analysis are considered the most valuable. The auditors have the right to check in full not only the documentation, but also the actual presence of any property, money, securities, material assets, and the economic entity is obliged to create conditions for the auditor to conduct the audit in a timely and complete manner.

10.7. Checking the correctness, timeliness and completeness of posting cash

Cash flows to the cash desk of the enterprise from banks in the form of cash proceeds from customers, from employees of the organization in payment for any services on applications, as the balance of unused accountable amounts, etc.

The auditor checks the completeness and timeliness of the posting of money received for each check from the bank by reconciling identical amounts recorded in the check stubs and bank statements (according to the code corresponding to the receipt of cash).

The auditor must carefully check the completeness of the posting of proceeds from the sale of products, goods, works. In this case, you should check the entries in the cash book, incoming cash orders with reports, invoices and invoices (invoices).

The grossest violation of cash settlements between enterprises is the non-receipt and misappropriation of funds received from various individuals and legal entities on credit orders, as well as amounts of money from banks. To identify cases of misappropriation of funds, a simultaneous check of cash and bank transactions, as well as with settlement accounts, is carried out.

A continuous view of all cash receipts and debit orders attached to the cashier's report for a certain day allows you to identify a list of documents whose details do not match the Register of receipt and debit cash orders. These facts are reflected in the working papers of the auditor.

Next, it should be established whether all incoming and outgoing cash orders are registered in the registers of incoming and outgoing cash orders; whether these amounts coincide with those indicated in the registration log, what is the source of receipt of funds, whether the dates of receipt and issuance of money on cash orders coincide with the dates of their compilation.

Unfair actions of the audited entity are possible as a result of poor-quality preparation of primary cash documents. Arithmetic errors in the statements and cash reports lead to the formation of an artificial surplus of money in the cash register; to identify them, the auditor uses the recalculation of the totals of all cash reports and all payrolls. Auditing practice shows that the largest number of violations in the expenditure of funds from the cash desk is associated with cash payments to employees and accountable amounts.

10.8. Checkout inventory

One of the most valuable sources of audit evidence is the results of the cash register inventory conducted jointly or independently by the auditor. An inventory of funds at the cash desk should be carried out periodically by order of the head of the organization and before the preparation of the annual report, not earlier than October 31. The inventory carried out by the commission appointed by the head is drawn up by an act. It is carried out in the presence of the cashier and the chief accountant of the organization. If there are several cash desks, the auditor seals them so that it is impossible to cover the shortage of money from other sources, to change the balance of money displayed in the cash book. The cashier submits for verification the last cash report and documents on the transactions of the last day, and also gives a receipt that all receipts and expenditure documents are included in the report and by the time of the inventory there are no uncredited or unwritten money in the cash desk.

Surplus funds are credited as income of the enterprise (debit of account 50, credit of account 91 "Other income and expenses", subaccount 91-1 "Other income"). The shortage of funds is debited to account 94 "Shortages and losses from damage to valuables", from which it is then debited to account 73 "Settlements with personnel for other operations", subaccount 73-2 "Calculations for compensation of material damage". According to the credit of accounts 73, entries are made in the correspondence of cash accounts - for the amount of payments made; 70 "Settlements with personnel for wages" - for the amount of deductions from wages. If the cashier refuses to pay the shortage, the organization has the right to file a claim with the judicial authorities.

The results of the inventory are drawn up in an act signed by the cashier and the chief accountant of the organization. The act serves as written audit evidence, and its data are necessary for the auditor for further verification.

Simultaneously with the inventory, the conditions for storing funds and their compliance with the prescribed standards are checked.

10.9. Checking compliance with the cash balance limit at the cash desk

At the cash desk of enterprises, cash can be kept within the limits established by the banking institutions servicing them in agreement with the heads of these enterprises. The limit of the balance of cash in the cash register is set annually by banking institutions for all enterprises, regardless of the legal form and field of activity, that have a cash desk and carry out cash settlements.

The cash limit is reviewed at the beginning of each year. To do this, the bank submits a calculation in the form No. 0408020, given in Appendix 1 of the Regulation on the rules for organizing cash circulation in the Russian Federation dated 05.01.1998 No. 14-P. The same form can also be submitted to increase the limit during the year, as a rule, this is required if the organization has a significant increase in cash receipts.

If an enterprise has several accounts in various banking institutions, the enterprise, at its discretion, applies to one of the servicing institutions of banks with the expectation of setting a limit on the balance of cash on hand. After setting the cash balance limit in one of the bank institutions, the enterprise sends a notification about the cash balance limit determined to it to other bank institutions in which the corresponding accounts are opened for it.

Organizations are obliged to hand over to the bank all cash in excess of the established limits on the balance of cash on hand in the manner and terms agreed with the servicing banks. Organizations that have a constant income, in agreement with the banks serving them, can spend it on wages, social and labor benefits, the purchase of agricultural products, the purchase of containers and things from the population.

If the amount of cash on hand exceeds the limit, then the money can be deposited directly at day or evening cash desks of banks, as well as collectors (clause 6 of the Procedure for Conducting Cash Transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation dated September 22.09.1993, 40 No. XNUMX).

For an enterprise that has not submitted a calculation for setting a limit on the cash balance in the cash register to any of the bank's servicing institutions, the cash balance limit is considered zero, and the cash not handed over by the enterprise to the bank institutions is considered to be over the limit.

A certificate from the bank on the establishment of a limit on the balance of cash on hand must be submitted for the audit. Exceeding the established limits at the cash desk is allowed only for three working days during the period of payment of wages, bonuses, temporary disability benefits to employees of the organization (in the Far North - five days).

To check compliance with the cash balance limit set by the bank, it is necessary to carry out a complete check of the cash desk, identify deviations from the limit and draw up all conclusions.

10.10. Audit of collected funds

Cash can be handed over by enterprises on contractual terms through collection services of banking institutions or specialized collection services licensed by the Bank of Russia to carry out relevant operations for the collection of funds and other valuables (clause 2.2 of the Regulations on the rules for organizing cash circulation in the territory of the Russian Federation dated 05.01.1998 .14 No. XNUMX-P).

Cash packed in cash collection bags, special bags, cases, other means for packing money, ensuring their safety during delivery and not allowing them to be opened without visible traces of integrity damage, can be accepted by the bank from organizations through the bank's cash collection workers (clause 2.1.10. 1.14, 09.10.2002 of the Regulations on the procedure for conducting cash transactions in credit institutions on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation on 199 No. XNUMX-P).

The cashier of the organization for each bag with ruble cash handed over to collectors writes out a forwarding statement (Appendix 8 to the Regulation on the procedure for conducting cash transactions). The first copy of the bill of lading is included in the bag; the second - the waybill to the bag - is transferred to the collector upon receipt of the bag; the third - a copy of the transmittal sheet - remains with the organization (clause 6.3.7 of the Regulation on the procedure for conducting cash transactions).

In this case, when recalculating the cash invested in the bag, the cashier of the bank revealed a dubious banknote, which, in accordance with clause 2.3.6 of the Regulations on the Procedure for Conducting Cash Operations, must be drawn up by an act on the front side of the transmittal sheet and the invoice to the bag signed by the cashier and controlling workers.

The amounts of money transferred to a credit institution through the collection service, but not credited to the current account, are recorded as cash in transit, which is reflected in the debit of account 57 "Transfers on the way" and the credit of account 50 "cash". This accounting entry is made before receiving a bank statement on the current account on the basis of an expenditure cash warrant and the third copy of the transmittal sheet.

The amount not credited to the settlement account of the organization, in the amount of the denomination of the banknote seized by the bank, is recognized as a shortage of valuables and debited from account 57 to the debit of account 94 "Deficiencies and losses from damage to valuables", which, according to the Instructions for using the Chart of Accounts, is intended to summarize information on the amounts of shortages and losses from damage to material and other valuables, regardless of whether they are subject to attribution to cost accounting accounts or to recovery from the guilty parties.

The amount of real damage from the acceptance by the cashier of a counterfeit banknote as payment for the goods sold, reimbursed by the guilty person (cashier), is not considered an expense in accounting and for profit taxation purposes, since there is no reduction in economic benefits (no costs) of the organization (paragraph 2 of PBU 10/99 "Expenses of organizations", approved by order of the Ministry of Finance of the Russian Federation of 06.05.1999 No. 33n, taking into account the grouping of expenses under Article 252 of the Tax Code).

10.11. Verification of compliance with the procedure for the use of cash registers

When making cash payments in the provision of services, the organization must use cash register equipment (hereinafter - CCP) included in the State Register (clause 1, article 2 of Federal Law No. 22.05.2003-FZ of May 54, XNUMX "On the use of cash registers technology in the implementation of cash settlements and (or) settlements using payment cards" (hereinafter referred to as the Law on the Application of Cash Registers)).

The auditor should take into account that organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of providing services to the public, provided that they issue the appropriate strict reporting forms.

The procedure for approving the form of strict reporting forms equated to cashier's checks, as well as the procedure for their accounting, storage and destruction are established by the Government of the Russian Federation.

Consequently, an organization can have only one main cash desk and, depending on the number of cash registers, several operating rooms. For each CCP object, a separate cashier-operator book should be kept, which reflects only data on revenue received through a specific cash register (hereinafter - CCM). Note that the actual number of cash registers must correspond to accounting data. When checking the book of the cashier-operator, you need to pay attention to the records of the counters of not only operating machines, but also inactive ones, as well as those in stock. The indicators of meters with which KKM left the repair require close attention.

Tax authorities:

1) exercise control over compliance by organizations and individual entrepreneurs with the requirements of the Law on the Application of CCPs;

2) exercise control over the completeness of accounting for revenue in organizations and individual entrepreneurs;

3) check the documents related to the use of CRE by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues arising during the conduct of checks;

4) conduct checks on the issuance of cash receipts by organizations and individual entrepreneurs;

5) impose fines in the cases and in the manner established by the Code of Administrative Offenses, on organizations and individual entrepreneurs who violate the requirements of the Law on the Application of CCP.

10.12. Audit of cash documents at the cash desk

Postage stamps and other monetary documents in the cash desk of the organization are accounted for in accordance with the Instructions for the Application of the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of the Russian Federation No. 31.10.2000n dated October 94, 50, on account 50 "Cashier", subaccount 3-XNUMX "Money Documents". Cash documents are taken into account in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types. Accounting for the acquisition and expenditure of postage stamps can be made on the basis of a register of receipt and issuance of monetary documents, which organizations can maintain in any form.

In accordance with paragraph 2 of Art. 9 of the Federal Law of November 21.11.1996, 129 No. XNUMX-FZ "On Accounting", primary accounting documents, the form of which is not provided for in the albums of unified forms of primary accounting documentation, must contain the following mandatory details:

1) the name of the document;

2) date of drawing up the document;

3) the name of the organization on behalf of which the document is drawn up;

4) the content of the business transaction;

5) measuring instruments of economic transactions in physical and monetary terms;

6) the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;

7) personal signatures of the said persons.

Consequently, the register of receipt and issuance of monetary documents, the form of which is established by the organization, must contain the above details.

Operations for the issuance of monetary documents are documented by an entry in the register of receipt and issuance of monetary documents. Primary documents, on the basis of which accounting entries are made on subaccount 50-3, are not reflected in the cash book.

10.13. Responsibility of the management of the audited entity for organizing the accounting of cash transactions

The management of the economic entity is responsible for the development of the internal control system. The auditor needs to be convinced that on the economic subject checked by it procedures of internal control are applied.

The procedure for conducting cash transactions provides for the duties of the heads of organizations:

1) equip the cash desk and ensure the safety of money in the cash desk, as well as when they are delivered from the bank institution and delivered to the bank. At the same time, the storage of cash and other valuables that do not belong to this organization at the cash desk is prohibited;

2) ensure the maintenance of one cash book;

3) accept cash when making settlements with the population with the obligatory use of cash registers.

The presence at the enterprise of a list of persons approved by the order of the head of the list of persons who can be issued cash from the cash desk for household needs, the execution by employees of "applications for the issuance of money", an indication in the permit inscription of the head of the enterprise or an authorized person of the period for which they are issued, prevent abuse.

By identifying violations of cash discipline, the auditor can assess the amount of financial sanctions that can be imposed on the audited entity in the event of its audit, and compare them with the materiality level determined for this audit section and with the financial result of the enterprise.

Having identified significant issues that require the auditor's professional judgment, together with the conclusions made on these issues, the auditor reflects them in the working documentation in accordance with the Federal Rule (Standard) of Auditing Activity No. 2 "Audit Documentation".

Written information (report) on the results of the audit is submitted by the auditor to the management of the economic entity in the event of a mandatory audit. Interim information may be communicated orally or in writing during the audit process. Based on the results of the audit, a preliminary version of the written information of the auditor may be prepared, which may express a requirement to make corrections to the accounting data and a list of clarifications to the already prepared financial statements. The management of the economic entity may prepare a written response to the preliminary version. The audit organization in the final version of the written information must evaluate the corrections made, which are of a significant nature.

The descriptive part of the audit report (management letter) should contain the results of the audit in the following main areas:

1) the state of the internal control system;

2) the state of accounting and reporting;

3) compliance with the law when the audited entity performs business transactions;

4) identified violations and recommendations for their correction.

Authors: Erofeeva V.A., Piskunov V.A., Bityukova T.A.

<< Back: Audit methodology. Audit of accounting policies (Goals and objectives of the audit of accounting policies. Changes in accounting policies. Testing of individual provisions of accounting policies)

>> Forward: Audit of current and other bank accounts. Audit goals and objectives (Audit of transactions on a current account. Checking the documentation of transactions on bank accounts. Checking the legality of writing off funds from a current account. Checking transactions on foreign currency accounts. Audit of transactions on other bank accounts)

We recommend interesting articles Section Lecture notes, cheat sheets:

▪ Normal human anatomy. Crib

▪ Social Psychology. Crib

▪ Hospital Pediatrics. Crib

See other articles Section Lecture notes, cheat sheets.

Read and write useful comments on this article.

<< Back

Latest news of science and technology, new electronics:

The existence of an entropy rule for quantum entanglement has been proven 09.05.2024

Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>

Mini air conditioner Sony Reon Pocket 5 09.05.2024

Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>

Energy from space for Starship 08.05.2024

Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>

Random news from the Archive Digital magnetic field sensors from Texas Instruments 30.01.2015 Texas Instruments has released its first family of integrated Hall effect magnetic field sensors. Microcircuits DRV5013, DRV5023 and DRV5033 operate at a magnetic field of +3,2...+6 mT depending on the version of the microcircuit. From a practical point of view, this allows you to react to a neodymium magnet (the size of a CR2032 element) from a distance of 1...2 cm. The inherent hysteresis of the sensor prevents repeated false alarms when the magnetic field changes slowly. When using sensors in battery-powered devices, you can only turn on the sensor for a short time of 38 µs, which is enough to make a measurement. Indication of the presence of a magnetic field is carried out using a digital (logical) bipolar output with an open drain and a maximum load of up to 30 mA. The low current consumption of 2,7 mA allows the sensor to be powered directly from the I/O port of the microcontroller. The maximum bandwidth is 20 kHz. DRV5013, DRV5023 and DRV5033 sensors differ in the type of response to the polarity of the magnetic field. Hall sensors are available in SIP-3 (mod. TO-92) (LPG) and SOT-23-3 (DBZ) packages. Operating temperature range from -40°С to +125°С (suffix Q) and from -40°С to +150°С (suffix E). Areas of application of integrated magnetic sensors: door open-close sensors, pulse counters, tachometers and encoders, object position detection, proximity sensors, pipeline valve position sensors, etc.

Other interesting news:

▪ Nanowire instead of a hard drive

▪ Quantum tunneling time measured

▪ Photonic chip converting waves with high efficiency

▪ The oldest beer

▪ Lights in the night sea

News feed of science and technology, new electronics

Interesting materials of the Free Technical Library:

▪ site section Computer devices. Article selection

▪ Treasure Island article. Popular expression

▪ Tradition article. Big encyclopedia for children and adults

▪ article Common peach. Legends, cultivation, methods of application

▪ article Security device for a garden plot. Encyclopedia of radio electronics and electrical engineering

▪ article Disappearing pictures. Focus secret

Leave your comment on this article:

All languages ​​of this page

Arabic	Hebrew	Polish
Bengali	Hindi	Portuguese
Chinese	Italian	Spanish
English	Japanese	Turkish
French	Korean	Ukrainian
German	Malay	Vietnamese

Home page | Library | Articles | Website map | Site Reviews

www.diagram.com.ua
2000-2024