Tasdiqlangan

Inventory of accounts
3.65. The inventory of accounts with banks, budget, buyers, suppliers of goods, accountants, workers and servants, depositors and other debtors and creditors on loans is based on the determination of balances according to the relevant documents and a thorough check of the validity of the amounts recorded in the accounting accounts. . The commission determines the occurrence of debts on accounts of debtors and creditors, their reality and, if so, the persons guilty of missing the claim deadlines.
The "Accounts Payable to Suppliers and Contractors" account should be scrutinized separately for the amounts of invoices with suppliers for goods in transit and uninvoiced goods. It is checked for compliance with documents and correspondent accounts. It is determined that uninvoiced deliveries do not include amounts reflected in accounts payable or accounts receivable, or amounts actually paid and received, but considered to be in transit.
Invoices should be requested from the suppliers of the remaining amounts on the accounts of the suppliers of goods for the uninvoiced goods, after this account has been verified by the accounting department. Suppliers must provide invoices to buyers or provide reasons for not providing them. If the supplier has no debt, he must inform the buyer.
3.66. Amounts of salaries that have not been claimed on time for loans to workers and employees, which should be transferred to the depositors' accounts, as well as the amounts of overpayments to workers and employees and the reasons for their occurrence should be determined.
3.67. During the inventory of the amounts given to the accountable persons, taking into account the intended use, the reports on the vouchers given to the accountable persons, as well as the amounts of the vouchers given to each accountable person, the dates of their issuance and the intended use are checked.
3.68. The labor inventory commission must also determine the following through documentary verification:
accuracy of calculations with banks, departments of the economic entity;
the correctness and reasonableness of the amounts of debts related to deficits and thefts recorded on the balance sheet and the measures taken to recover this debt;
the correctness and validity of the amounts of receivables, creditors and depository debts recorded on the balance sheet, as well as the submission of claims for compulsory collection of receivables;
reasons for the existence of overdue receivables.