Cash Count Analysis and Procedures
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ScribdTranslationsCash Count Analysis and Procedures
Translated by
ScribdTranslationsCASH COUNT
The Cash Count consists of the analysis of cash transactions.
for a certain period, in order to verify if it has been accounted for
all the cash received and therefore the balance that this account shows, corresponds
with what is physically in the cash register in cash, checks or
comprobante . Sirve también para saber si los controles internos se están
carrying adequately.
CONDITIONS:
Surprising
The delegate must be honorable, ethical.
The custodian must be present.
Backup document for Inventory Record.
ACCOUNTING RECORD:
[Link] EQUALS ENTRY.
2 2. VERIFIED BALANCE > ACCOUNTING BALANCE (SURPLUS)
------------X--------------
BOX 0,00
CASH SURPLUS 0.00
P/R.......
[Link] BALANCE ‹ACCOUNTING BALANCE (REMAINING)
3.1 If we charge the employee
------------X--------------
Wage Advance 0.00
BOX 0,00
P/R.........
3.2 If the company takes responsibility (fake bills)
------------X--------------
FORTUITOUS LOSS 0.00
BOX 0.00
P/R..........
3.3 If the company takes charge
------------X--------------
MISSING CASH 0,00
BOX 0.00
P/R……….
EXAMPLE
On 09/20/2012 at 10:15 am, the cash count is carried out by Mr. Juan Perez.
guardian, obtaining the following result :
10 $20 bills
5 five dollar bills
50 One Dollar Bills
200 coins of $0.50
We also found a check from Banco del Austro for $300 No. 060 and a
electricity bill of $40.
NOTE: a $20 bill is fake, the company will deduct the amount from the employee.
any other type of shortage will be deducted from the employee. The balance of the book of
The box is $3500.
COMPANY "XYZ"
MINUTES OF ARCHEOLOGY OF
BOX
FECHA: 20/09/2012 TIME: 10:15am
DELEGADO: Andrés
CUSTODIO:Juan Lopéz
Barros
CASH:
QUANTITY DOMINATION VALUE
9 $20 bills 180
5 Five dollar bills 25
50 $1 bills 50
200 50 cent coins 100
TOTAL 355
CHEQUES
DATE CONCEPT VALUE
Check No. 060m Bank of
20/09/2012 300
Austrian
TOTAL 300
RECEIPT
DATE CONCEPT VALOR
20/09/2012 Electricity bill payment 40
TOTAL 40
TOTALPRESENTADO: 695
ACCOUNT BALANCE: 3500
DIFFERENCE: 2805
OBSERVATIONS: There is a shortage of $20 due to a counterfeit bill.
$2785 because the employee lost it
CUSTODIAN SIGNATURE DELEGATE SIGNATURE
ACCOUNTING RECORD.
COMPANY 'XYZ'
GENERAL DIARY
DATE DETAIL MUST NEWS
20/09/2012 .--------X-------
salary advance 2805
box 2805
Missing cash report
TOTAL 2805 2805
EXAMPLE
On 11/08/2011 at 5:00 PM, the cash count is carried out by Mr. Juan Perez.
guardian, obtaining the following result:
5 $1 bills
8 bills of $5
10 bills of $10
10 bills of $50
40 bills of $100
14 coins of $0.50
60 coins of $0.25
We also found a check from Banco del Austro for $935 and another check from
Pichincha Bank of $515 a electricity bill of $345.
NOTE: 3 $100 bills are fake, the company assumes the loss of any other.
The type of shortage will be deducted from the employee. The balance of the cash book is
$6462
ACCOUNTING RECORD
COMPANY "XYZ"
GENERAL DIARY
DATE DETAIL MUST NEWS
08/11/2011.--------X-------
fortuitous loss 300
box 300
Missing cash P/R
TOTAL 300 300
MINUTES OF INVENTORY
COMPANY "XYZ"
CASH COUNT ACT
FECHA: 08/11/2011 HOUR:1
CUSTODIO: Juan Löpez DELEG
CASH:
QUANTITY DENOMINATION
37 100 dollar bills
10 50 dollar bills
10 100 dollar bills
8 Five dollar bills
5 $1 bills
14 50 cent coins
60 $1.00 coins
TOTAL
CHEQUES
DATE CONCEPT
08/11/2011 Austro Bank account No. 2645
08/11/2011 Banco del Austro account No. 2332
TOTAL
RECEIPT
DATE CONCEPT
08/11/2011 Electricity payment
TOTAL
TOTAL SUBMITTED: 6162
ACCOUNT BALANCE: 6462
DIFFERENCE: 300