| Contents of the question |
Answer content |
Note |
| Yes |
No |
Partial |
| Evaluation of the organization of the accounting system of cash |
| 1. Are the responsibilities and authorities for compiling primary documents and maintaining synthetic and analytical accounting of cash transactions differentiated? |
+ |
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Job descriptions have been developed that define the duties and powers of employees of the accounting service |
| 2. Does the company develop an accounting policy, including the part regulating cash accounting? |
+ |
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An accounting policy has been developed, which is approved by the head of the enterprise |
| 3. Has the accounting department developed a document flow schedule? |
+ |
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In the accounting department of the enterprise there is a developed workflow schedule that determines the divisions that the document and its executors must go through, the period of its stay in each of the divisions. |
| 4. Do you comply with deadlines for documenting cash transactions? |
+ |
|
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The deadlines for documenting cash transactions are respected |
| 5. Are the principles of timeliness, completeness and legality of cash flow accounting complied with? |
+ |
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Cash flow is reflected in the accounting records in a timely manner, in full and in accordance with regulatory enactments. |
| 6. Is cash accounting automated in the accounting department of the company? |
+ |
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The program 1C Accounting 8.3 is used |
| 7. Are there any deadlines for documenting cash flows? |
+ |
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The timing of cash flow is determined by the document flow schedule |
| 8. Are the principles of timeliness, completeness and legality of cash flow accounting observed? |
+ |
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Cash flow is recorded in a timely manner, in full and in accordance with regulatory enactments. |
| 9. Is the reconciliation of synthetic and analytical accounting data systematically carried out? |
+ |
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Synthetic and analytical accounting data are reconciled at the end of the reporting period |
| Assessment of the organization of the internal control system for cash transactions |
| 1. Is there an agreement on material responsibility concluded with the person who performs cash transactions? |
+ |
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The company concludes an agreement on material responsibility with the person who performs cash transactions |
| 2. Are all the requisites filled out in the documents for cash accounting? |
+ |
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All the requisites are filled out in the documents for cash accounting |
| 3. Are all necessary signatures on the documents recording cash flow? |
+ |
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The documents recording cash flows have all the necessary signatures |
| 4. Regularity of reconciliation of data contained in accounting registers with the data of primary documents |
+ |
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Data of accounting registers are regularly checked against the data of primary documents |
| 5. Is the safety of funds at the enterprise ensured? |
+ |
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The cash room is equipped with an alarm system. Cash is kept in a fireproof safe |
| 6. Are the balances of bank accounts reconciled on a monthly basis? |
+ |
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Chief accountant reconciles balances of bank accounts on a monthly basis |
| 7. Is the accuracy and timeliness of reflection of data contained in bank statements in accounting registers checked? |
+ |
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The chief accountant checks the accuracy and timeliness of the data contained in the bank statements in the accounting registers on a monthly basis |
| 8. Are surprise cash inventories performed? |
+ |
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Unannounced stock-taking of cash at the enterprise is conducted |
| 9. Is the purposeful use of funds coming from bank accounts checked? |
+ |
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Regularly checks the intended use of cash coming from the bank accounts. |
| 10. Is the timeliness of the return of accountable amounts checked? |
+ |
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The chief accountant regularly checks the timeliness of repayment of the amounts on hand |
