Overages and shortages
1. The general cashier is responsible for tracking overages and shortages on a daily basis. All overages and shortages must be accounted for at month-end as either a debit or credit to the A&G cashier over/short account.
2. The head of accounting is responsible for taking disciplinary action for discrepancies exceeding the amount of baht 50 and this should be documented in the employee’s personal file.
In case of significant shortages general cashier must be submitted report to the division head concerned, head of accounting department and the human resources department.
3. Reimbursement of shortages to avoid disciplinary action is not an option. All disciplinary action needs to involve the human resources director, be thoroughly documented and made a part of the cashier’s personnel file. Any theft related shortage or other irregularity will result in the immediate termination from employment and possible criminal prosecution.