Again the ink in the printer was over, the last roll of fax paper remained in the reception room, did the bulb burn out in the corridor? It’s not a question - the prudent supply manager (or just a full-time employee) has the necessary supply and will eliminate 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 for the purchase of goods and materials. Then he rushes to shops, warehouses, and if necessary, he will be sent to another city. Having purchased the necessary material, within three days after the business trip or the deadline specified in the application, he provides the accounting department with an AO-1 report with supporting documentation. On the title page, he fills in the name of the organization, unit, full name, personnel number, position, appointment of advance payment. On the back of the table (columns 1-6), the accountable person makes the details of the expenditure documents with the amount and, summing up the bottom, puts his signature with the decryption. In return, the accountant gives him a receipt that the report has been accepted and verified. For his part, the accountant, having assigned the report a serial number, compares the data with the filed originals of the documents and fills in columns 7-9. Then on the first sheet puts down the balances from the previous report, the amount received, expenses and displays the result for approval.
It should be noted that any error in AO-1 or inconsistency with the procedure for registering cash transactions will necessarily be revealed by an audit of settlements with accountable persons.
A scrupulous auditor will analyze the monthly balances
(account 71) carried over to the next period (all of a sudden the accountant underestimated the balance somewhere, and this is called unreasonable write-off). Then he compares the issuance and return of the sub-report with the cashier, paying attention to whether the accountable person received an advance, without reporting on the previous one. A deep check will also apply to the attached documents. At each of them must be present the necessary details. You can pay for work or services, receive goods and materials from a third-party organization only on the basis of an invoice, a waybill, a spine from a
receipt order, a cash register and a sales receipt. Checking the same operation, but with an individual, the auditor will require a purchase certificate under a contract of sale and an expense order.
The inspector will pay special attention to the need for employee trips, the matching of goals with the attached orders, the availability of supporting documents, the compliance of the period of the trip from the certificate with the number of days to pay, dates in hotel receipts and tickets for which the accountable person reports. Compulsory control will undergo calculations of the norms of apartment and per diem. The final stage of the travel check is a grouping list indicating all violations.
The most time-consuming stage of the audit is reconciliation of advance reports with magazine No. 7, which presents all accounting records of settlements with accountable persons. For this register, the auditor painstakingly verifies the correct entry of data for each report. The total loan turnover must match the debit data of accounts 50, 51, 55, with the loan amounts of accounts 60, 26, 10, etc.