The absolute liquidity index shows that for couples of money the enterprise for the end of the reporting period, in the shortest time, could extinguish 33% of short-term debt, and for the beginning of the reporting period - 51%, that is, there was a change of this indicator for 18%, generally at the expense of an investment the enterprise of money in stocks of other enterprises and inventory items that during inflation, it is considered very reasonable.
Results of inventory make out the act.. -1 V the act compare the actual remains of cash with data of the account that gives the chance to define shortage or surplus of money. The act is made out in day of audit of cash desk and is signed by all members of the inventory commission.
- in the account the cash method of definition of the moment of realization of goods is accepted, that is the goods are considered sold if it is shipped and actually paid (money to payment of goods came or on the settlement account if the clearing settlement takes place, or to cash desk of the enterprise - at cash calculation with the buyer).
On the basis of above-mentioned operations which are issued by the relevant documents, responsible persons monthly make the reporting on existence and the movement of goods and hand over it in accounts department.
Distinguish checks from the limited and not limited check-books. The limited check-books are given for calculations only with one supplier or the contractor. The sum of a limit and period of validity of the book have to be limited.
At the TED-Medik enterprise analytical account of short-term financial investments is kept on the enterprises which sold securities. Enlists the dividends received on securities, the enterprise as the operating income and accounts department does conducting
After check by the controler on a warehouse of correctness of introduction of arrival of goods on a warehouse in a price - the leaf, begins sale of goods by trade department, way of drawing up to the Consignment Notes — Sale menu of account consignment notes about sale of goods to buyers. When printing of the consignment note typed in the Consignment Notes — Sale menu (enc. 11) which is duplicated in triplicate from which on the first, with a print "Holiday is allowed", the buyer is given out production in a warehouse, and, on this copy of the consignment note surely there are signatures of goods of persons, responsible for the movement, those who allowed holiday of goods, that is, the signature of that person who directly wrote out this consignment note; - the signature of the storekeeper who directly gave out goods to the buyer and the signature of the buyer in receiving goods according to this consignment note, its data are automatically subtracted from the file the price list, thus information in the file the price list is updated, after delivery according to the written-out consignment note of goods from a warehouse, data of the warehouse account and trade department (accounting the account become identical.