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Control Support Of The Monetary Resources Management System

Table 3: Internal Control Working Document (ICWD) «Report on the results of cash operations audit»

Content of the operation Basis of the business transaction Amount, rub. Correspondence of accounts Identified violations
By Record Data By Control Data By accounting data By control data
Debit Credit Debit Credit
1. Issued cash to accountable persons Account cash warrant№ 21 dated 09.12.2020 5780 5780 70 «Settlements with personnel on remuneration of labor» 50 «Cashregister» 71 «Settlements with accountable persons» 50 «Cashregister» For the issuance of funds for the report, account 70 «Payments with personnel for labor remuneration» is unreasonably used
2. Contribution of cash on account of contribution to authorized capital Cash receipt slip№. 34 as of 02.07.2020 4600 4700 75 «Settlements with the founders» 50 «Cashregister» 50 «Cashregister» 75 «Settlements with the founders» Incorrect correspondence of invoices. The primary document incorrectly reflects the amount of cash in the account of a contribution to the authorized capital
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