Based on the results of the inventory, a shortage was identified in the operating cash desk. Damages can be recovered from the cashier. Moreover, such a case may be grounds for dismissing an employee. However, when performing these actions, you should remember the laws. Otherwise, labor disputes cannot be avoided.
Financial responsibility of the cashier
In accordance with Article 242 of the Labor Code of the Russian Federation, financial liability in the full amount of damage caused is assigned to the employee only in cases provided for by law. Among such cases, one can, in particular, indicate a shortage of valuables entrusted to the employee on the basis of a special written agreement.
According to Article 244 of the Labor Code of the Russian Federation, written agreements on full individual financial responsibility are concluded with employees who have reached the age of 18 and directly service or use cash, commodity values or other property.
The list of positions and work replaced or performed by employees with whom the employer can enter into written agreements on full individual financial responsibility for shortages of entrusted property was approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85. In particular, such positions include positions of cashiers, controllers, cashiers-controllers (including senior ones), as well as other employees performing the duties of cashiers (controllers).
Thus, the cashier, on the basis of the above agreement, will bear full financial responsibility for the safety of all valuables accepted by him and for damage caused to the company both as a result of intentional actions and as a result of a negligent or dishonest attitude towards his duties.
Collection of shortfalls
Before making a decision on compensation for damage by specific employees, an audit should be carried out to establish the extent of the damage caused and the reasons for its occurrence. For this purpose, as a rule, a commission is created with the participation of relevant specialists.
Requiring a written explanation from the employee to establish the cause of the damage is mandatory. In case of refusal or evasion of the employee from providing the specified explanation, a corresponding act is drawn up (Article 247 of the Labor Code of the Russian Federation).
Recovery from the guilty employee of the amount of damage caused, not exceeding the average monthly salary, is carried out by order of management. Moreover, the order must be made no later than one month from the date of final determination of the amount of damage caused by the employee.
If the monthly period has expired or the employee does not agree to voluntarily compensate for the damage caused, and the amount to be recovered from the employee exceeds his average monthly earnings, then recovery is possible only in court.
If officials fail to comply with the established procedure for collecting damages, the employee has the right to appeal their actions in court.
The person responsible for causing damage to the employer may voluntarily compensate it in full or in part. By agreement of the parties to the employment contract, compensation for damage by installments is allowed. In this case, the employee submits a written obligation to compensate for damages, indicating specific payment terms.
When dismissing an employee who gave a written undertaking to voluntarily compensate for damage, but subsequently refused to compensate for said damage, the outstanding debt can only be recovered in court (Article 248 of the Labor Code of the Russian Federation).
It should be taken into account that the employer has the right to go to court in disputes about compensation for damage by the employee within one year from the date of discovery of the damage caused (Article 392 of the Labor Code of the Russian Federation).
IF THE CASHIER REFUSES TO CONCLUSION THE AGREEMENT
This fact can be considered as a failure to fulfill labor duties by the employee with all the ensuing consequences. This is stated in paragraph 36 of the resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2. This rule is valid only if the performance of duties for servicing material assets is the main job function of the employee.
Administrative and criminal liability of the cashier
In addition to financial liability, the cashier may be subject to administrative and even criminal liability. In this case, compensation for damage is made regardless of whether the employee is brought to disciplinary, administrative or criminal liability for actions or inactions that caused damage to the employer (Article 248 of the Labor Code of the Russian Federation).
Administrative liability threatens in case of violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in:
- in carrying out cash settlements with other organizations in excess of the established amounts;
- non-receipt (incomplete receipt) of cash to the cash desk;
- failure to comply with the procedure for storing available funds;
- accumulation of cash in the cash register in excess of established limits. Committing this offense entails the imposition of an administrative fine on officials in the amount of 4,000 to 5,000 rubles. (Article 15.1 of the Code of the Russian Federation on Administrative Offenses).
If a cashier misappropriates or embezzles material assets entrusted to him (that is, theft of said assets), he is subject to criminal liability (Article 160 of the Criminal Code of the Russian Federation).
Is it possible to be fired?
To answer the question posed, it is necessary to analyze the norms of the Labor Code of the Russian Federation. It stipulates that an employee can be dismissed at the initiative of the employer if the following occurs:
- committing at the place of work theft (including small) of someone else’s property, embezzlement, established by a court verdict that has entered into legal force or a decision of a judge or body, official authorized to consider cases of administrative offenses;
- commission of guilty actions by an employee directly servicing monetary or commodity assets, if these actions give rise to a loss of confidence in him by the employer. Moreover, the dismissal of an employee on this basis in cases where guilty actions giving grounds for loss of confidence were committed by the employee outside the place of work or at the place of work, but not in connection with the performance of his job duties, is not allowed later than one year from the date of discovery of the misconduct by the employer.
22.08.2019
Business entities that regularly and frequently carry out cash receipts/expenses transactions sometimes encounter situations where the actual amount of available cash is less than the amount appearing in the cash registers.
We are talking about the so-called shortfalls in the operating cash register. Of course, with large quantities counterparties and a significant volume, it will be difficult for the enterprise to completely eliminate the occurrence of cash shortages.
It is necessary to understand what the head of the organization should do when such facts are identified, what documents need to be drawn up in these cases, who reimburses the amount of missing cash, and how you can really prevent cash shortages from occurring in the enterprise.
What should an employer do with a shortage of money identified during an inventory?
As a rule, a cash shortage in an organization is identified through an inventory of its operating cash desk.
This procedure is regularly carried out by the business entity according to the established regulations.
The need to carry it out at an enterprise may be due, for example, to the preparation of annual financial statements or other reasons.
What documents need to be completed?
Based on the results of the cash register audit, an act is drawn up, the form of which must comply with the standard. If a cash shortage is detected, filling out this document has its own characteristics.
At the same time, it is important not only to establish the fact that there is no accounted money in the cash register, but also to reliably determine the reasons for such a discrepancy (theft, force majeure, misgrading, loss).
The INV-15 report is usually generated in two copies: one is provided to the responsible cashier, and the other is sent to the accounting department.
In addition, the head of the business entity draws up a special act, through which the responsible cashier is notified of the identified shortage.
The employee responsible for the cash register, for which the inventory revealed a discrepancy, prepares a written explanatory note.
If the necessary explanations are not provided to the employer within two days, a special act must be drawn up certifying the fact of such refusal.
Download a sample explanatory note from the cashier -.
Then the management of the enterprise conducts a special investigation of the identified shortage, as a result of which the cashier’s guilt is either proven or disproved.
If the cashier’s guilt is officially confirmed, financial sanctions are imposed on him - a penalty, which is formalized by a separate administrative act of the employer.
The order for monetary recovery contains information about the culprit, the date of discovery of the discrepancy at the cash desk, a description of the circumstances of the discovery of the shortage, as well as its size and method of compensation (lump sum payment, installment payment, periodic deductions of specific amounts from wages).
Thus, in order to correctly write off the cash shortage or correctly attribute its amount to the account of the responsible employee (cashier), the employer needs to prepare the following papers:
- An act confirming the accuracy of the results of the audit, the results of which revealed a cash shortage.
- Statement of the performed reconciliation (comparison).
- Inspection results record sheet.
- Written explanation provided by the responsible cashier.
- An administrative act of management imposing a monetary penalty on a person whose guilt has been established by an internal investigation.
- Judicial verdict (if available).
- The employer's decision to suspend the internal investigation procedure (if it was not possible to identify the guilty party).
Sample statement of lack of funds
Such an act is formed according to the INV-15 standard. Identification of cash shortages predetermines the following features of its preparation:
- The details of the business entity, registration number and date of issue of the cash audit order, registration number and date of execution of the INV-15 act itself, date of the cash inventory are indicated. The INV-15 act is issued on the day the cash check is performed.
- The main part of the document contains detailed information about the accounting amount of cash and the real amount of the cash balance.
- As a result of the audit, the detected shortage is recorded.
- The reverse side of the drafted act contains information about the appropriate explanations provided by the financially responsible entity. In addition, the employer’s verdict (dismissal/reprimand) is indicated.
Download a sample act of shortage of money at the cash register -.
Is the cashier required to refund?
The professional activity of a cashier at an enterprise is directly related to working with cash. Of course, this implies great responsibility for such an employee.
Cashier is a position that also belongs to this list.
Accordingly, the amount of the cash shortage can be attributed entirely to the cashier, since it is this employee of the organization who is responsible for the safety of its cash.
This rule is established according to the Labor Code of the Russian Federation (specifically).
The cashier is rightfully released from the obligation to compensate the employer for a cash shortage if such a discrepancy arose due to factors or circumstances beyond his control.
Such circumstances include force majeure (for example, theft, robbery), as well as disasters and other events that directly caused damage to the cash register.
Accounting and postings
If during the inventory a shortage of funds in the cash register is revealed, then the corresponding entries are reflected in the accounting records.
Accounting accounts to reflect the shortage identified at the cash desk are selected depending on how the discrepancy is written off.
The amount of cash shortage caused by the guilty actions of the responsible employee (cashier) is not taken into account for profit tax purposes.
If the employer demanded reimbursement of this amount through the court, the corresponding legal costs of the organization can legally be attributed to non-operating costs.
As for the accounting of shortages, its specifics will depend on the guilt of the cashier and the nature of compensation (write-off) of the corresponding damage.
If the employee compensated for the full amount of the detected shortfall, its amount is taken into account as follows:
If the employer releases the guilty employee from the obligation to compensate for the cash discrepancy identified during the inventory, the amount of such shortfall becomes irreparable damage and is written off in the following order:
If the investigation does not confirm the cashier’s guilt, the damage is transferred to the financial results of the business entity and is recognized under the item of its non-operating expenses taken into account for taxation:
How to avoid?
In order to prevent the occurrence of cash discrepancies, the company’s management must do everything possible to prevent the probable causes of shortages:
- Correctly organize and equip the cash register room.
- Be careful in selecting, checking, and instructing cashiers.
- Minimize external influences from natural and other factors that can damage the cash register.
- Ensure reliable security of the cash register and cash drawers.
- Adhere to strict norms and principles.
Useful video
The procedure for accounting for shortages during inventory and what transactions are reflected is described in detail in this video:
conclusions
The cashier of the organization is a financially responsible entity. It is he who fully compensates for the cash shortage.
Catastrophes and force majeure that lead to loss/shortage of cash are considered as exceptions that allow the cashier to be exempt from paying damages.
Shortages are often discovered during cash inventories. The facts of their identification and compensation are correctly documented and are also subject to accounting. Those responsible for the damage are identified through investigations.
One of the main problems in the work of a cashier is the lack of funds in the cash register. In this case, the employee may immediately begin to be suspected of dishonesty, but the mistake could be accidental. In any case, if violations are detected in cash transactions it is necessary to carry out an inventory.
Usually, the shortage is discovered when the cashier prepares a Z-report in the presence of the responsible persons of the organization (manager, chief accountant or other persons authorized by them). The amount must match the amount of cash. The error can also be detected during the day's operations, when revenue is compared with the morning X-report data. Such information can be collected during the operating day both as a whole and by sections of the organization.
Important! When reading information from a cash register during the day, its counters provide data but are not reset.
Once a shortage is detected, the cash register is subject to inventory. The modern legislative framework does not stipulate the need for such actions; probably, entrepreneurs are still given some kind of freedom to manage their funds. But, based on simple human logic, it is still worth checking the correctness of the operations. In case of discrepancy, an act is drawn up at the cash desk in the INV-15 form, which is drawn up by the inventory commission.
The culpability of the cashier in case of shortcomings can be discussed, but for accounting, meager numbers that process funds are important. Three wiring options are considered.
The employee compensated for the deficiency. The amount is posted under the item “Other expenses” for the reporting period, which was recognized as such by the court or the debtor:
- debit 73-2, credit 94 - attributing the amount of damage to the guilty party;
- debit 70, credit 73-2 - deduction of funds from the employee’s salary.
Read also: Z-report: what is it and how to do it
The employee was allowed not to pay damages. Irreversible damage also becomes “Other expenses” and is carried out as follows:
- debit 94, credit 50 - shortage and loss of valuables;
- debit 73-2, credit 94 - assigning the amount of damage to the guilty person (but in fact the guilty person is not punished);
- debit 91-2, credit 94 - writing off the non-refundable amount for other expenses.
The employee is innocent. The shortage was not due to the cashier, but for some other reason. In this case, the missing funds are written off as non-operating expenses of the organization’s financial activities:
- debit 94, credit 50 - shortage and loss of valuables;
- debit 91-2, credit 74 - write-off of the shortage with an unknown culprit.
The position of a cashier involves enormous responsibility, but the responsibilities in this profession must be precisely correlated with the rights. Both excess and shortage are not always the fault of the cashier, since there are a lot of situations that can lead to a difference between the amount in the cash register and the settlement amount.
In any case, the cashier, as a financially responsible person, is obliged to pay for his miscalculations from his own pocket. If there is a minus at the cash register, the cashier must fully reimburse the missing amount. These actions are regulated by articles 242 and 243 of the Labor Code of the Russian Federation. The reason for the shortage in the cash register is not important - whether the employee made a mistake accidentally or intentionally, he must compensate for the damage.
Did you know? If the amount of the shortfall is less than a month’s salary of the employee, then the employer can recover it without the consent of the person who was at fault.
Financial penalties are not the only type of punishment for improper performance of one’s work duties. In accordance with Articles 192 and 193 of the Labor Code, the employer has the right to take disciplinary action against a negligent employee. This could be a warning, a reprimand, and in extreme cases, dismissal. Of course, an adequate leader must weigh the pros and cons before making a fateful decision.
Read also: How to issue a refund at the checkout
The employer should not forget that for each employee’s misconduct, only one disciplinary sanction can be taken against him. Moreover, before imposing a punishment, the employee who made a deficiency in the cash register must write an explanatory note. This document consists of factual and explanatory parts, which provide the facts (the occurrence of a shortage) and the reasons that led to this (negligence, intentionality, etc.). The note is provided to management within two days from the moment the violation is discovered. The absence of an explanation is not a mitigating factor when establishing a punishment.
When bringing an employee to disciplinary liability, it is worth paying attention to this nuance: punishment can only be carried out within a month from the date of discovery of the violation. The order of punishment issued by the manager must be brought to the attention of the cashier against signature. If the employee refuses to sign the document, a corresponding act is drawn up.
Important! Loss of trust in an employee who made a shortage is sufficient reason for the employer to fire this employee!
The checkout of the cash register, as mentioned above, is carried out using the INV-15 form, a sample of which is not approved by the State Statistics Committee. In this regard, the form must be filled out extremely carefully so that the inspection authorities do not make claims for blots and clerical errors. Changes in the form of erasures are not allowed in the document; it must be almost perfect.
The act is drawn up in two copies, and its contents are brought to the attention of the organization’s management.
It should display the following data:
- name of the organization and its division;
- form number, date of preparation and time of inventory;
- the reason (or document) for the inspection;
- presence of values (actual);
- receipt of the financially responsible person for the valuables in the cash register;
- explanation of the financially responsible person regarding the lack of funds at the time of inspection.
Based on these data, it will be possible to draw the first conclusions about the results of the inventory and the reasons for the shortage at the cash register. A sample of such an act is given below. 
Entrepreneurs working with cash often experience cash shortages. The reasons can be either negligence of the cashier, inattention, or intentional actions. Compensation for losses may be assigned to the financially responsible person with whom the corresponding agreement was concluded.
Conditions for employee liability for cash shortages
Systematic checks will allow you to identify shortages of funds in the cash register. The audit is carried out by a commission. Its composition is approved by order of the head of the organization.
Members of the commission, in the presence of the person bearing financial responsibility (cashier, controller), must count the funds available in the cash register. Next, a comparison is made of the balance available in the cash register with the balance of money indicated in the cash book. The commission confirms the fact of the shortage. Based on the results of the audit, a cash inventory report is drawn up in the INV-15 form. It should indicate:
- financially responsible person;
- composition of the commission;
- the amount of funds in the cash register, as well as funds according to accounting documents;
- inventory results;
- explanation of the reasons for the shortage;
- decision of the head of the organization.
The employee is required to provide a written explanation. If he refuses to give such an explanation, a statement of refusal is drawn up.
Thus, a shortage was identified at the cash register. What should the management of the organization do in this case?
Procedure for compensation of shortages
If an employee who has a shortage is identified agrees to compensation for damage, funds are deducted from his salary in a lump sum or in installments. Losses are compensated by the employee within the limits of average monthly earnings. If an agreement on full financial liability is concluded with him, the damage can be compensated in full.
No more than 20 percent can be withheld from the salary at a time, if there is a writ of execution - 50 percent.
If the employee refuses voluntary compensation for damage, the commission establishes his involvement in the fact of the crime, and an act of refusal to repay the debt is drawn up, which is sent to the manager. The latter issues an order to withhold money from the culprit’s salary, and the accounting department can make the necessary deductions.
It is important to take into account that damage can be compensated out of court only if a month has not expired from the date of final determination of its amount. Otherwise, recovery is possible only through court.
Collection of deficiency in court
Reimbursement of shortfalls in the cash register from an employee in court occurs upon the occurrence of the following events:
- the volume of the shortage exceeds the employee’s average monthly earnings and the latter refuses to compensate it;
- a month has passed since the extent of the damage was established;
- the employee resigned until full compensation for losses.
To go to court, you must draw up a statement of claim and provide evidence:
- employment contract;
- agreement on liability;
- accounting data;
- an act confirming the occurrence of a shortage;
- explanatory note from the employee (act of refusal to give explanations);
- other evidence.
The employer may file a claim in court for compensation of damages by the financially responsible person within one year from the date on which the damage was established.
While taking the cash register report, we found a surplus
Let's say you took readings from cash register counters. And you see that cash revenue is actually greater than the amount that appears in the printed report. In other words, there is a surplus at the box office.
Enter such “extra” amounts in the columns and journal of the cashier-operator if you use standard form No. KM-4. Next, credit them to the cash register and reflect them as other income. The postings here will be as follows:
If your company is simplified
Since 2013, simplifiers have been required to keep full accounting records, so all the entries given in the article will be useful to you.
- revenue received according to the readings of cash register counters is reflected;
DEBIT 50 subaccount “Cash of the organization” CREDIT 91 subaccount “Other income”
- other income is recognized in the form of excess cash on hand.
In tax accounting, show the surpluses found at the cash desk as part of non-operating income. Do this on the date you accept the money from the organization's cash desk.
Found that there is not enough cash in the cash register
Now let’s assume that when you remove the cash register at the end of a shift or as a result of an unscheduled audit, you record a shortage of money. What to do?
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It is important here whether you and the cashier have entered into an agreement on financial liability or not. Let us remind you that the current legislation does not require drawing up this document.
If there is an agreement, great. Then you have the right to recover the entire amount of damage from the cashier. Moreover, you do not have to prove the employee’s guilt. Even if the employee refuses to fully reimburse the missing amount voluntarily, you can achieve this through the court.
In any case, in accounting you will make the following entries:
DEBIT 94 CREDIT 50
- a shortage of cash is reflected;
DEBIT 73 subaccount “Calculations for compensation of material damage” CREDIT 94
- reflects the amount of the shortage that will be recovered from the financially responsible employee;
DEBIT 70 CREDIT 73 subaccount “Calculations for compensation of material damage”
- the amount of damage is withheld from the cashier's salary.
In tax accounting, reflect the collected amounts as non-operating income. Do this on the date when the person signs that he has read the order to recover damages from him (a sample order is below). And if you had to collect the money through the court, wait until the court decision comes into force.
Did you not enter into a liability agreement with the cashier? Then it will be possible to recover only an amount of damage that does not exceed the average monthly earnings of this employee. Although if the cashier is found guilty in court of shortage of money - in other words, he deliberately stole a certain amount of money from the cash register - then, of course, you will have the right to demand full compensation for the damage.
In tax accounting, the shortfall amount can be written off as a non-operating expense. This was confirmed by officials from the Russian Ministry of Finance in a letter dated October 14, 2010 No. 03-03-06/1/648. But be careful: you can only take into account the costs in the amount you charge. If, by decision of the company management, the cashier does not compensate for the damage or compensates it partially, then it will not be possible to fully take into account the costs.
The cash register was robbed
Here's an unpleasant situation - the company's cash register was robbed. Of course, the incident must be reported to the police without delay. But before you do this, take an inventory of your cash and draw up an act - using the standard form No. INV-15. After all, in order to report missing money, you first need to find out how much was actually stolen.
On the day you issue the deed, make the following entry:
DEBIT 94 CREDIT 50
- the shortage of cash resulting from the robbery of the cash register is reflected.
Is it necessary to make an entry in the cash book about what happened? Not at all. Just at the end of the working day, when you recorded the loss, show the conditional balance. The one that would have been obtained without subtracting the stolen amount. At the beginning next day reflect the actual amount in the cash register.
Simply put, the fact of the gap between the balances at the end of one day and the beginning of another day does not need to be shown in the cash book. But please attach documents confirming the reason for this discrepancy. For example, a cash audit report, documents from the police, explanatory notes from employees and other papers about the theft.
Depending on whether the culprits are found or not, you will record the money that disappeared from the cash register in one way or another in your accounting records.
The culprit could not be found
Important detail
If the culprit of the theft is not found, write off the shortage on the date when the investigator suspends the criminal case.
Unfortunately, criminal cases are often suspended. Simply put, the police never find the robbers. If this is your case, then in accounting, classify the missing amounts as other expenses, and in tax accounting - as non-operating expenses (subclause 5, clause 2, article 265 of the Tax Code of the Russian Federation). Show the expenses as of the date when the investigator suspends the case, that is, makes a corresponding decision. Make the wiring like this:
- other expenses are recognized in the amount of the shortage.
Police found the robber
Have the police found out who is to blame? Then take the shortage to the robber - after all, he will have to reimburse you for the stolen amount. Make the following entry:
DEBIT 76 subaccount “Calculations for compensation of material damage” CREDIT 94
- the amount of money stolen from the cash register was attributed to the culprit.
When calculating income tax, proceed in the same way as for a regular shortfall collected from the cashier. That is, put the same amount into income and expenses.
Bank employees identified discrepancies in the amounts when they accepted the proceeds
It also happens: you removed the cash register and handed over the cash to the collectors. And the bank employees opened the collection bag and discovered: according to the documents there was one amount, but in reality it was another. You simply made a mistake when you counted the money and handed it over to the collectors.
There was more cash deposited
If we're talking about about surpluses, then reflect these amounts in accounting as other income. In tax accounting, these are non-operating income. Make the following entries:
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DEBIT 50 subaccount “Cash of the organization” CREDIT 90 subaccount “Revenue”
- the company’s daily revenue is recognized;
DEBIT 57 CREDIT 50
- money was transferred to collectors;
DEBIT 51 CREDIT 57
- revenue is credited to the current account;
DEBIT 57 CREDIT 91 subaccount “Other income”
- excess cash identified by the bank is reflected.
The bank recorded an amount less than what is indicated on the accompanying documents
Bank employees could, on the contrary, be short of money. Or they found one or two counterfeit bills. This is a shortage. In the case of counterfeits, take into account the face value of such banknotes. That is, if it is a bill for 1000 rubles, reflect this exact amount as a shortage. You will do the wiring:
DEBIT 94 CREDIT 57
- the shortage of cash identified during collection is reflected.
Next, the algorithm of actions will be as follows. The first option: you will collect the amount from the responsible employee (the entries are the same as those you use to account for the cash shortage - see page 45). And then you can reflect the same amount when calculating income tax as part of non-operating expenses.
Second option: you will attribute the difference to other expenses at the expense of the company, reflecting this in the accounting records with the entry:
DEBIT 91 subaccount “Other expenses” CREDIT 94
- the amount of the shortfall is written off at the expense of the organization’s funds.
But at the same time, you do not show the expense in tax accounting. It will not be possible to write off the face value of counterfeit banknotes. Clause 49 of Article 270 prohibits doing so. Tax Code RF. Therefore, this shortfall amount is a permanent difference, due to which a permanent tax liability will have to be reflected in accounting. The wiring is like this:
DEBIT 99 CREDIT 68 subaccount “Calculations for income tax”
- a permanent tax liability is reflected.
But if your company is small, you are not required to apply PBU 18/02. And then you won’t have to reflect the differences. 3 0
