There is an inventory taker, usually the accountant, and the person being counted, usually the cashier, and the financial person in charge. All three of them sign. If there are only accountants and cashiers, just these two people will sign.

Inventory cash inventory report form, the report content is the book amount of cash on hand, the actual amount, and the result of profit or loss. Counting cash on hand is an important procedure to verify the presence of cash listed on the balance sheet. Counting cash on hand usually includes counting cash, petty cash, change money, etc. that have been received but not deposited in the bank.

At what time the inventory should be taken and who should participate in the inventory should depend on the specific circumstances of the audited unit, but the cashier and the accounting supervisor of the audited unit must participate, and the inventory must be conducted by a certified public accountant.