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INSTRUCTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of June 9, 1998 No. 73

About filling of standard forms of primary accounting of gamblings in casino

Urverzhdeno the order of Department of statistics of the Republic of Moldova of June 5, 1998 No. 47 and the order of the Ministry of Finance of the Republic of Moldova of June 9, 1998 No. 73

According to the Law on the financial accounting N426-XIII of April 4, 1995 for conducting financial accounting of gamblings in casino it is necessary to provide: documentary confirmation, legal reasons, completeness and continuity of recognition of all economic activities at the moment.

All transactions connected with primary accounting of gamblings in casino are reflected in documents, interdepartmental standard forms which affirm Department of statistics in coordination with the Ministry of Finance.

Forms are filled with the staff of casino (the cashier, the administrator, the manager, the croupier, the inspector). Preserving cash, creation of cash documents and respect for cash discipline are performed according to the rules of conducting cash transactions in national economy approved by the Order of the Government of the republic N764 of November 25, 1993.

For conducting primary accounting of gamblings in casino the following interdepartmental standard forms are filled:

N Kaz-1 form

It is used when opening casino for accounting of the counters and money which are stored in cash desk.

In the left side of form the total amount of counters which is stored in cash desk of casino registers.

In the right side of form it is recorded the total amount of the money (on notes) which is stored as cash remaining balance of previous day.

The form is filled and signed by the cashier.

N Kaz-2 form

It is used when opening and closing casino for accounting of entrance counters (tickets) in case entrance to casino paid.

When opening casino only the left side of form in which it is recorded entrance counters (tickets) since the beginning of the working day is filled.

When closing casino both parts of form are filled.

In the left side it is recorded entrance counters for the end of the working day. In the right side the cash amount, the entrance counters (tickets) received from realization registers.

The amount of entrance counters (tickets) for the end of the working day and cash amount received from realization of entrance counters (tickets) is compared with the amount of entrance counters (tickets) for the beginning of the working day which shall be identical.

The form is filled with the administrator, signed by the cashier and the administrator.

N Kaz-3 form

It is used when opening and closing casino for accounting of counters on each table.

It is filled with the cashier at the time of issue of counters on table. After completion of table counters the cashier, the inspector and the croupier sign form, and manager signs after checks availability of counters on each table.

It is constituted in duplicate under transfer paper. The first copy of form is brought in tracks and taken out from track when closing table.

If at the time of the games it is necessary to understaff table with counters from cash desk of casino, the additional form which first copy is also brought in tracks is filled and taken out when closing table.

Upon termination of games the table is closed by the croupier and the inspector in the presence of the manager and the cashier. After the form is filled by the inspector, is checked and signed the cashier, the croupier and the inspector, manager checks availability of counters and only after that is signed. The first copy is brought in tracks, and the second copy remains at the cashier together with counters from table.

N Kaz-4 form

It is used when closing casino for accounting of the counters exchanged in cash desk during the working day, and the cash amount remaining in cash desk for the end of the working day.

In the left side of form it is recorded the counters exchanged in cash desk during the working day.

In the right side of form it is recorded the money which is available in cash desk at the time of closing of casino. The cash amount, the casino which are available in cash desk at the time of closing, and cash counters exchanged in cash desk during the working day shall correspond to cash balance in cash of previous day.

The form is filled with the cashier, signed by the cashier and the manager.

N Kaz-5 form

It is constituted when closing casino and shows result of gamblings on each table.

After closing of table by means of the croupier opens tracks and its content (the N Kaz-3, form constituted at the beginning and the end of the games, and cash amount received from realization of counters at the time of the games) is taken out.

Consists of three parts:

- the upper part is filled based on the N Kaz-3, form filled at the end of games at the left;

- the lower part is filled based on the N Kaz-3, form constituted at the beginning of the games at the left;

- in the right side of form the cash amount, the counters received from realization is filled during the games.

The form is constituted by the inspector, signed by the cashier, the croupier, the inspector and the manager.

N Kaz-6 form

It is used when closing casino and shows daily result of gamblings.

It is filled based on the N Kaz-5 form.

For establishment of total amount of prize (loss) of gamblings the total amount of counters for the beginning of games is subtracted from the total amount of counters for the end of the working day and the total amount of the money which is taken out from track is plused.

For establishment of daily results of casino to general result of games the cash amount, the entrance counters (tickets) received from realization is plused.

For establishment of cash amount, remaining in cash desk next day, the cash amount, stored as yesterday remaining balance is added to the received daily result of game day.

It is filled separately with the cashier and the manager in the presence of counting board.

Based on this form the accounts department constitutes the cash receipt order on the amount of prize and the cash payment order on the loss amount.

N Kaz-7 form

It is applied to calculation of monthly results. The table joins the generalized data from the N Kaz-6 form.

The monthly result is established as the amount of daily results. The form is filled with the cashier, signed by the cashier and the manager.

Account is kept in the special magazine which pages are forms. Pages of the magazine shall be numbered, strung together and sealed sealing wax seal.

The number of pages makes sure signatures of the head and chief accountant of the company.

All forms are filled in duplicate under carbon paper. The first copy is represented in accounts department, the second - remains in casino.

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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