Galimų piktnaudžiavimų kasos operacijomis prevencija

LTPinigai, būdami Iikvidžiausiu turtu įmonėje, dažnai tampa grobstytojų, o kasos dokumentai - klastočių objektu, tačiau įmonėse grynų pinigų kontrolei dažnai skiriamas nepakankamas dėmesys. Todėl šiame darbe nagrinėjamos galimų piktnaudžiavimų prevencinės priemonės atliekant kasos operacijas. Pirmiausia analizuojami klausimai, susiję su apskaitos politikos formavimu, toliau nagrinėjamos prevencinės priemonės pinigu gavimo bei išmokėjimo operacijų metu, galiausiai aptariama kasininko apyskaitos pateikimo buhalterijai bei jos patikrinimo tvarka.

ENThis paper analyses the most important provisions, which must be put into practise in order to achieve effective control in the field of cash operations. An exceptional emphasis is put on the prevention of any violations. In order to ensure the company environment where the employees would have no possibility to commit an offence while performing the cash operations, it is essential to put into practise these groups of the control procedures: procedures which are agreed during the formation of the accounting policy. The order on the accounting policy covers the major issues of the cash operations. It has been suggested that two effective control procedures should be added while arranging the cash operation activities, namely: fixing the cash balance limit, and introducing a system of unexpected inspections. Currently, these procedures are not governed by legal acts. Violation preventive measures during the operations of cash receipt. Control procedures in these fields have been analysed, namely: money collection from the cash-register, cash withdrawal from the bank account, cash paid in by accountable persons. Violation preventive measures during the operations of cash payments. Firstly, the procedures of the cash payment orders and vouchers, which are to be carried out by the bookkeeper who receives the cashier's account of the inspection, are analysed. Then the paper offers preventive measures to be taken when cash is paid out to the payees and when the salaries/wages are paid. Control measures fixed for the submission of the cashier's account to the accounts department and the inspection of the said account.