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4. IMPROVING THE ACCOUNTING OF FUNDS OF LLC "PANA MODA"
In order to increase the efficiency of the use of funds in the conditions of market relations, the organization of LLC "Pana Moda" must perform the following main tasks:
- it is necessary to ensure timely and correct documentation of cash flow transactions and settlements;
- operational, day-to-day control over the safety of cash and securities in the cash register of the enterprise is also important;
- control over the use of funds strictly for their intended purpose, for correct and timely settlements with the budget, banks, personnel, for compliance with the forms of settlements established in contracts with buyers and suppliers.
It is very important to improve the efficiency of the enterprise is to find opportunities for rational investment of available funds as a source of financial investments that generate income.
Currently, the accounting department of the enterprise uses the current Accounting Chart of financial and economic activities of organizations and enterprises. The accounting of funds is carried out according to the journal-order form, using the accounts "Cash Register", "Settlement accounts", "Special accounts in banks".
The main tasks of the accounting department for the accounting of funds are: ensuring their safety and correct use, strict compliance with the established rules for conducting cash and banking transactions, correct registration of cash flows in documents and accounting registers.
The methodology of cash accounting in LLC "Pana Moda" is not violated. Nevertheless, a number of shortcomings have been identified:
- registration of primary documents in violation of the established requirements;
- incorrect reflection of cash transactions in accounting registers;
- the document flow schedule is violated, namely the timing of sudden inspections of the cash register;
- this organization is not collected;
- when depositing funds to the bank, the cashier is not accompanied;
- the cashier of the organization visits the bank with an unfilled check signed by the head of Pana Moda LLC;
- the chief accountant does not process bank statements on a daily basis;
- the register of deposited amounts is not compiled;
- there is no reconciliation of the correspondence of records in the specified bank statements and appendices to them;
- the commission for the audit of the cash register has not been appointed by the order of the head of the organization;
- unscheduled inspections are not carried out at the checkout;
To eliminate these shortcomings, it is possible to suggest ways to improve the accounting of funds:
1. Strengthen control over the timing of the cashier's reports to the chief accountant.
2. The management of Pana Moda LLC should also strengthen control over the formation of the inventory commission, since the absence of even one member of the commission included in its composition during the inventory is the basis for recognizing the results of the inventory invalid.
3. It is recommended to carry out a sudden inventory of the cash register and settlements with accountable persons, in order to timely identify deviations in accounting.
4. It is necessary to increase the level of responsibility of employees for violating the deadlines for submitting advance reports.
5. To increase the level of responsibility of cashiers for violating the procedure for conducting cash transactions by applying administrative sanctions: reprimands, remarks, dismissals.
6. It is necessary to monitor the completion of all the details of the exculpatory documents, as well as to observe the procedure for writing off expenses in the absence of exculpatory documents.
7. Strengthen control over the safety of funds by conducting checks with the bank where the settlement account is located.
8. To increase the level of responsibility of cashiers for violating the procedure for conducting cash transactions by applying administrative sanctions: reprimands, remarks, dismissals.
9. It is also necessary to conduct systematic training on professional development among cashiers and accounting staff.
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