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How to make a revision. How is the audit carried out in the store? Accounting scheme for retail

Advice from an Expert - Financial Advisor

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An audit at points of sale is carried out in accordance with Federal Law 129 and the “Regulations on Accounting”. You can recalculate goods every month or when changing teams, but at least once every three months. Report to tax office should be submitted quarterly. Just follow these simple step by step advice and you will be on the right track in solving your financial issues.

What you need to have- commission;
- accounting sheet;
- incoming and outgoing invoices;
- calculator.

Quick step by step guide

So let's take a look at the steps you need to take.

Step - 1
To conduct an audit, create an audit committee. Include an accountant, members of the administration, shift salesmen or crew in the commission. If your organization has several teams, then a senior salesperson should be present from each team. Next, move on to the next step of the recommendation.

Step - 2
Calculate the actual balance of goods in the warehouse, in trading floor. The accountant is obliged to record all the names of goods in the accounting sheet, as well as to enter the amount of the balance, expressed in pieces, kilograms or liters. Next, move on to the next step of the recommendation.

Step - 3
Sign the administration, accountant, chief accountant, senior salesmen of all shifts under the accounting sheet. Next, move on to the next step of the recommendation.

Step - 4
Do the math on the audit sheet. Add up the amount of the balance of goods after the previous revision with the amount of goods in the warehouse and on the trading floor, add the amount of receipts. Calculate the balance in monetary terms at the time of the audit. From the figure obtained, subtract the amount of goods returned to the supplier, write-offs and expenses for all invoices, the amount of revenue received by the senior cashier. The result obtained must be equal to the actual balance of the goods. Next, move on to the next step of the recommendation.

Step - 5
If during the audit revealed surpluses, add them to the receipt sheet of the enterprise. If the audit revealed a shortage, write an act, familiarize all sellers with it. Require all sellers to write explanatory note about the deficiency found. If necessary, call the attendant technical organization to test measuring instruments. Next, move on to the next step of the recommendation.

Step - 6
You can calculate the entire amount of the shortfall in sales salaries or issue a written punishment, dismiss all those responsible for mistrust and file a lawsuit in court for damages caused to your organization. Next, move on to the next step of the recommendation.

Step - 7
The dismissal applies only if you really do not trust the sellers, in which case you have the right to apply article 81 Labor Code RF or if the sellers refuse to voluntarily repay the shortage.
We hope the answer to the question - How to calculate the revision - contained useful information for you. Good luck to you! To find the answer to your question, use the form -

You will need

Goods, revenue, members of the audit, store personnel, previous audit reports, invoices with a list of goods brought.

Instruction

To be sure of safety material assets, the owner needs to audit his own. According to the rules, an audit is carried out twice a year, while an order for an audit is needed, and there must be at least 3 people in the composition. If liability was concluded with the sellers, in the event of a change in the financially responsible person, an additional audit is carried out.

During the audit Money first you need to take the balance from the previous inventory of goods, while stopping the sale of products, add new product, which arrived after the last inventory in monetary terms. To increase efficiency, two people should do the counting of goods, one counts, the second rechecks. After that, revenue is added and write-offs are subtracted. If there was a return of the goods, this amount is also deducted. As a result, the shortage should not exceed 2%.

Unfortunately, discrepancies are rarely avoided. They usually arise due to theft of personnel, or theft of buyers and re-grading of goods. For the inventory of food products, shrinkage and shrinkage of goods must be taken into account. If during the audit a shortage of a certain group of goods is revealed, it is advisable to double-check it again. Check if you forgot to count the goods lying in the back room or in the warehouse. If during audits a shortage of no more than 2% of revenue is constantly revealed, then this is considered the norm. When the figure increases to 5%, the personnel should be replaced or the security system should be tightened. After the audit, an act is drawn up in 2 copies, which is signed by the employees and the commission.

note

If you draw up detailed instructions for sellers, outlining the responsibilities in stages, the audit will be much faster and more efficient.

Useful advice

In order for the sellers of the store to understand the serious attitude of the owner to their property, it would not hurt to conduct sudden additional audits by product groups.

Sources:

how to properly audit

In today's world of entrepreneurship and huge amount shopping centers, pavilions and shops, there is one common necessary operation that allows you to calculate the amount of goods that are on sale and find out if there is a theft of goods by unscrupulous sellers.

The decision to conduct an audit is made by management or it takes place in accordance with the schedule indicated by the auditor or the audit team of this organization. To conduct an audit means to control the entire process from start to finish.

To conduct an audit, you must first familiarize yourself in detail with the books of income and expenditure, as well as with the program in which it is written that the goods are on the balance sheet at the moment.

After that, it is necessary for each group of goods separately according to their availability, then compare the data obtained with those indicated in the consolidated balance sheet. Ideally, they should match exactly. However, in practice, it often happens that goods magically disappear somewhere. There may be several options, but first of all, you need to eliminate the error in the recalculation, for this you need to check the same assortment piece by piece again and if a shortage of goods is found, start analyzing how this could happen.

By practice trading firms, the amount of the goods that was lost is divided by all , which, according to this direction goods were traded. The case of theft of goods by buyers is not excluded, but the purpose of the audit is not to investigate causal relationships, but to find out whether there is a shortage or not.

For a competent audit, it is necessary to draw up an audit protocol, which will contain the signatures of all the persons who took part in this event in order to avoid disagreement about the indicated shortage figures.

It is most logical to carry out an audit at the end of the month, as it will be a good result of the work for the month and will allow you to analyze the presence of losses in this trading sector on a monthly basis. About the audit, all involved in it must be warned in advance. It is also necessary to draw up a store plan such that it is possible to involve employees to help auditors to recalculate products, then the audit time will be significantly reduced, and the utility factor will increase.

An audit is a very effective tool not only for control, but also for psychological intimidation of sellers and managers responsible for the product, as it clearly demonstrates that any theft of products will become an additional financial burden on everyone who had anything to do with the product.

Schedule of audits in the grocery store

The frequency of an audit in a grocery store depends on the preferences of the owners of the organization. No individual regulations this issue is not regulated. The company must independently develop a schedule and register it in the accounting policy for the year (this document is provided for all companies without exception).

In addition, in practice, unscheduled audits are carried out as needed. Mandatory is only an annual check of commodity values, due to federal law dated December 6, 2011 No. 402-FZ “On Accounting”. It is usually held at the end of the year, but not in a single store, but throughout the company.

Documentation of the audit

To announce the start of auditing activities in the store, an internal order of the head of the company is sufficient. The correct audit in the store provides for the appointment of a special commission, the members of which must be listed by name in the order. The commission includes merchandisers, representatives of the accounting department and other employees.

All store employees, including the store manager, also participate in the audit, but are not members of the commission. After all, they are responsible for the product.

For a correct count inventory the commission needs a statement with the commodity accounting balances entered into it. The accounting balance is entered by the accountant on the date of the audit. This is very important, because only in this way is it possible to correctly determine the surplus or shortage.

Based on the results of the audit, the commission will have to draw up an act, but representatives of the accounting department will be puzzling over how to calculate the audit in the store.

Full revision with the closure of the grocery store

Let's consider several ways to check goods at a point of sale in more detail. The most accurate of them is to close the store for "re-accounting" and calculate everything thoroughly.

In this case, it is best to prepare an audit sheet for product groups, for example:

dairy products;
sausages;
grocery;
bakery products;
confectionery, etc.

If you compare the availability of goods in this order, you can do it faster. After all, members of the commission can split up and check each of their groups. But you can simply rewrite all the goods that are on the shelves and in the refrigerators in order.

In this case, it will be more difficult to use the prepared statement and the nomenclature will have to be written manually. This increases the verification time, but gives a better chance of identifying surpluses. The inventory must be drawn up in duplicate, simultaneously checking the compliance of prices (if necessary).

The advantages of this method are its accuracy and the complete absence of error (no one will be able to buy or move the goods during the revision), and the disadvantage is the need to close the store for a long time.

Of course, such a recount can be carried out at night, when the outlet is not working anyway, but this also creates additional problems for the management - all participants in the event will have to pay overtime. And this, as you know, is double the salary. In addition, workers will have to give their written agreement for processing, and this fact will need to be issued in a separate order.

With the Business.Ru Retail product store automation program, you will be able to reduce store downtime due to a complete audit. This is achieved by a convenient and intuitive interface that optimizes the entire revision process in a couple of clicks!

But sometimes an audit with the closure of the store is simply not possible.

Selective grocery store audit

If the store is open around the clock, it is almost impossible to conduct a full audit. After all, it will require closing not for one, but for several days. Or it will have to involve a significant number of personnel.

Therefore, the sampling method is used:

by department;
by product groups.

Both cases do not give a complete picture at the same time. That is, even if you do a phased revision of all departments and product groups, the data will be relevant for different dates.

Therefore, statements will need to be prepared upon a separate request on the day of the audit of a particular unit. And at the beginning of the check, it is necessary to indicate the exact time in the statement. After all, the store continues to work, which means that the goods from the group being checked may be with the buyer and not yet paid for by the beginning of the audit.

This method of revision is also called sliding.

For its implementation, it is necessary to work out several very important points in the accounting system:

conduct analytics based on cash receipts before the start of control measures (study the statistics of demand for the product group being checked, depending on the day of the week and time of day);
develop and receive an operational summary of cash registers (some time after the start of the audit to eliminate errors);
be able to carry out the results of the check "backdating", regardless of receipts and expenditure documents;
keep track of the company's income and expenses.

All these points directly affect the possible results of a rolling check, so they should be worked out as much as possible before it starts. It is important to understand that with this method of conducting an audit, in any case, there will be an error.

The task of accountants and controllers is to minimize it. To do this, it is desirable to calculate the allowable loss factor for commodity group or possible discrepancy. It is advisable to calculate such a coefficient for each group of goods separately.

It will depend on the parameters of the store:

quantities;
customer service method;
demand for a product group;
floor plans;
the size of the goods and their value;
layout method;
the presence of a video surveillance system in the hall.

Traditionally, the coefficient of discrepancy is put on a weighted product more than on a packaged one. Some self-service stores even allow a certain percentage of losses to be stolen by customers. And the staff compensates for the shortage only if it turns out to be higher than such an allowable percentage.

Modern revision methods

You can control the balance of goods on the shelves of the store without resorting to direct recalculation. To do this, each product must have a barcode entered into the accounting database. Barcode revision is carried out using special accounting software and hardware systems.

For example, the Business.Ru service has all the necessary functionality that will simplify the collection, classification and processing of data, as well as help you compose and fill out the necessary documentation in a couple of clicks. The service is compatible with modern cash register equipment, which significantly expands its range of applications.

The algorithm of work is quite simple:

1. Mark all goods with special barcode labels or use the manufacturer's markings.

2. Install special data collection terminals equipped with a barcode scanner at the warehouse and cash desks.

3. Integrate these terminals with an accounting system (ideally with a program for accounting for balances in accounting).

The automated system controls the receipt of goods on the shelves of the store, as well as their implementation by the piece. To double-check the balances, the accountant simply needs to scan all the goods on the shelf. This can be done by the seller without the participation of an accountant or members of the commission.

The data is immediately transferred to the accounting computer and processed. This method allows you to create a report that meets the requirements current legislation and containing data on the quantitative composition (range of products) for accounting, and on how many goods were actually checked. The difference between these data is immediately visible in the report.

This method is especially good for a cyclic revision, when each group of goods is checked in turn, at least every day. To do this, they even introduce a special schedule into the program, which sellers will adhere to. Thus, it is possible to carry out a complete audit of the entire grocery store even several times a month.

Results of the audit in the grocery store

After we figured out how to audit a grocery store, let's figure out what to do with the data received.

Usually the director has information:

initial accounting balance (for all goods or for one group);
current account balance;
actual balance.

In order to determine the current account balance to the original balance, we add the income and subtract the expense from it. The latter includes sales, returns, and write-offs. The final balance is compared with the actual balance for each product separately.

Thus, you can see the discrepancies for each item. If the actual balance is less than the accounting one, there is a shortage; if more, there is a surplus. Ideally, there should be neither.

However, in practice it does not occur very often. Therefore, after the audit, a summary is summed up. They deduce the total amount of the shortage, the total amount of the surplus and subtract the smaller value from the larger one. If there were more surpluses, then the financially responsible persons did not suffer, and if there is a shortage, then they will have to compensate for it.

The procedure is usually spelled out in contracts. liability employees, which can be both individual and collective.

Accounting for audit results

As for the commodity nomenclatures, for each of them, according to the results of the audit, it is necessary to adjust the balances. Capitalize the surplus, and write off the shortage. This is the task of an accountant who keeps records. To do this, he needs an act and a decision made after consideration of the act by a special audit commission.

From Law N402-FZ it follows that the discrepancies identified during the audit must be taken into account in accounting in that reporting period, which refers to the date of the control measures. This rule is valid even if all the final documents are issued in the next period.

For example, with the final audit of the store for 2017, which was carried out in December, but the statement was drawn up and signed already in January 2018, the accountant draws up accounting data in December.

As a rule, once a month an audit is carried out in the store retail. Usually a specific day is selected. For example, it could be the last Friday. Let's consider further how the audit is carried out in the store.

Documentation

Before the check is carried out, it is necessary to prepare an accounting sheet. All sheets in it must be numbered. It is desirable that the audit in the store be carried out in the presence of an independent person. Audit records must be kept in duplicate. This can be done by the outlet owner and an independent representative, or the latter with the seller. For more precise control, an employee can keep records separately, not in a statement.

Specificity

To determine what result the audit in the store should give, it is necessary to calculate the receipt (product receipt). The remainder from the previous check is added to the obtained indicator. After that, the consumption of goods for the control period is deducted. If the store was not previously audited, then the quantity of goods sold is simply deducted from the receipt. Checking at a small point can last about 5-6 hours. In this regard, it is advisable to start it in the morning. Some owners entrust the inspection to employees. However, in this case, sellers may hide some information.

Planned events

The audit in the store can be carried out in several stages. Their number depends on the size of the point, the volume of goods, the range. Before the start of the test, a plan is drawn up. At the same time, the possibility of making adjustments and additions to it as violations are identified is taken into account. If you do not change the course of verification activities, the audit in the store may be ineffective. In some cases, a plan, even a well-thought-out one, has to be adjusted after some facts are revealed. At the same time, additions and changes to the course of control measures must be justified. Adjustments are carried out until all the materials necessary for a correct understanding of the state of affairs are collected.

Check program

It provides for the time during which control activities will be carried out, a list of key issues and objects to be audited. The program may include the following sections:

Target.
Questions to check.
Conditions and means that are necessary for the implementation of activities.
Place and deadlines.
subject composition.
Forms of documentation.

Target

This section describes the main tasks that will be solved through the check. They depend on the size of the enterprise. So, for example, at a large point, the condition of warehouses, compliance with the rules for storing products, the correctness of cash transactions, and so on are checked. A somewhat different goal is pursued by the audit in the store. A shortage is usually the main reason for starting a check. Therefore, at a small point, attention is focused on the correspondence of the quantity of products sold to the volume of proceeds for it.

Participants of the check

Depending on the scale of the store, various specialists may be involved in the audit. For example, it can be technologists, suppliers, financiers, accountants. The head of the inspection must correctly distribute tasks among the persons involved, monitor the completeness of control of individual sections in the store. He also organizes the proper presentation of the results, provides practical assistance to the participants. In accordance with the compiled program, the possibility and necessity to use certain auditing tools, methods and techniques for obtaining and processing information are determined. Before the start of the audit, a meeting is held with the persons involved in it.

Check progress

In a store that sells a wide range of products, test participants are divided into departments. Each of them keeps records and makes entries in his statement. The condition of the warehouse must also be checked. The financiers are auditing the cash registers. They establish deviations, reveal discrepancies between the balance of funds and the amount of receipts. Accountants check the company's documentation. They look at the correctness of filling, the completeness of the reflection of operations, the reliability of information in the journals.

All involved persons follow the developed verification program. Identified violations are documented in the relevant act. After checking all departments, an audit sheet is compiled. It indicates the activities that were carried out, the results of the control. If violations are found, the head audit commission and the director of the enterprise identify the perpetrators. They may be subject to disciplinary, administrative or criminal liability. Often, audits are carried out by supervisory authorities without warning (unscheduled). To ensure that the company does not have any problems with control structures, it is advisable to conduct regular internal audits.

Retailers should follow these guidelines:

Legal registration of the employee;

An entrepreneur has the right to recover losses only from an employee involved in labor on the basis of an agreement. If the shortage was formed as a result of poor-quality performance of duties, it is deducted from wages. Withholding is carried out taking into account the rules provided for by the Labor Code of the Russian Federation. The employer is not entitled to demand from the employee amounts exceeding the average monthly wage. In case of property damage caused by unlawful actions, compensation is collected in full. Such requirements are made in the framework of a criminal case. Persons working with an entrepreneur on the basis of a civil law contract indemnify 100% of losses.

Establishment of liability;

Submit requirements to the seller or administrator outlet a businessman will be able to, subject to the conclusion of a special agreement and the issuance of an order. The documents establish the scope and type of liability, and stipulate cases of exemption from it.

Accounting for goods;

The basis for a competent audit is the professional registration of the movement of values. Acceptance of goods to the warehouse of stores is carried out only by a responsible employee with the preparation of relevant acts. An invoice is attached to each batch, according to which reconciliation is carried out in terms of quantity and quality. Bulk products, as well as property with opened packaging, are subject to weighing or recalculation.

The act must record all the shortcomings of the goods, the presence of surpluses or shortages. In addition, data on broken or damaged products during transportation are entered into the document.

In the course of trading, damage to property often occurs. Such facts should be reflected in the accounting. Upon detection of this type of damage, the seller immediately notifies the employer and ensures the safety of the damaged goods. Upon arrival of the representative of the entrepreneur, an inspection, control weighing is carried out, the causes of damage are clarified. All data is entered into the protocol or act, and then taken into account when writing off. The owner of the outlet should not forget about the natural loss.

Setting up cash accounting.

All cash transactions performed by employees of the outlet must be documented. Revenue is credited for each transaction using special funds (usually cash registers). Providing sellers with a token coin is reflected by a credit order or other paper drawn up taking into account the rules on primary reporting. The issuance of money from the cash desk is allowed only to authorized persons (for example, collectors).

What is the audit procedure?

About the upcoming control event workers are notified in advance. This condition enables employees to eliminate some violations, prepare goods for recalculation, notify regular customers for a temporary cessation of trade. From the moment the audit begins, the service to visitors is completely stopped, the premises are closed, and a receipt is taken from each participant stating that there are no special statements. The chairman of the commission explains the plan of verification and its tasks, then the distribution of functions is carried out.

Recalculation and weighing of products available in the warehouse and showcases of the point of sale is carried out jointly (at least 3 members of the commission). The actual scoring function falls to two people at once. One reports the primary results, the second checks the validity of the count. Data for each product is entered into a special register. The suspension of the procedure is allowed only in strictly defined cases (the end of the working day, a break for eating). In this case, the premises are sealed, and an appropriate note is made in the inventory.

After establishing accurate data about the product, an assessment is made of the funds present in the cash register of the store. The next step is to review the documentation. Specialists must check the availability of invoices, acts of write-off, posting of change coins, compliance with the rules for fixing the transfer of proceeds.

After the completion of the procedure, all drawn up documents are signed and transferred professional accountant. Copies are handed over to financially responsible persons. The results of the audit are summed up within 1-2 working days. The presence of discrepancies not exceeding 2% is considered normal. If the shortage turned out to be significant, the entrepreneur has the right to make demands on the employees.

Lawyers remind that establishing the fact of surplus is also a violation. This may indicate the sale by personnel of products not reflected in the invoices, sorting, non-compliance with accounting rules and other misconduct.