Cash accounting

Accounting for cash transactions and transfers in transit

Accounting for cash on current accounts

Accounting for funds in foreign currency accounts

Accounting for funds in other accounts

Cash inventory

Literature

Accounting for cash transactions and transfers in transit

From 2012, you will no longer have to agree with the bank on the maximum limit of the cash balance that can be kept at the cash desk. This is one of the innovations provided for by the new Regulation on the procedure for conducting cash transactions (approved by the Bank of Russia on October 12, 2011 No. 373-P, hereinafter - Regulation No. 373-P). The cash balance limit will need to be calculated independently, taking into account cash proceeds (the amount of money issued) and the frequency of depositing money with the bank. Accumulation of money in excess of the limit will be allowed not only on paydays, but also on weekends (holidays), if the company carries out cash transactions on such days. Moreover, overlimit money for salaries can be kept at the cash desk for up to five working days. Note that special requirements for the equipment of cash rooms are cancelled.

Cash discipline and IP 2012

According to the norms of Regulation No. 373-P, starting next year, individual entrepreneurs will be required to comply with cash discipline on an equal basis with legal entities. In particular, individual entrepreneurs will have to keep cash in bank accounts in excess of the established limit. True, the new Regulation does not explain what to do if the entrepreneur does not have accounts. At the same time, it is said that the tax authorities will control compliance with cash discipline for individual entrepreneurs who work without settlement accounts.

Issuance of money from the cash register in 2012

Since 2012, the rules for issuing accountable amounts will change somewhat (innovations are also provided for by Regulation No. 373-P). In particular, in order to receive money under the report, the employee must write an application each time. The cashier can issue money on the basis of an application in which the head made an inscription on the amount and term (an order with a list of accountable persons no longer needs to be issued). And advance reports will need to be submitted no later than three business days after the expiration of the period for which the money was issued, or from the day you start work.

For the storage of cash in each organization, a special room must be equipped - a cash desk (separately from the accounting service). Cash transactions are carried out by a cashier appointed by the head and chief accountant. At the time of employment with the cashier, an agreement is concluded on full liability for the safety of funds stored at the cash desk. Duplicate keys are only with the head in a sealed form.

At the cash desk, funds are kept within the established limit, which is determined by the servicing institution of the bank together with the organization. Over-limit cash at the end of the day must be deposited with the bank. Exceeding the limit at the cash desk is allowed only within three working days during the period of payment of wages to employees of the organization, temporary disability benefits, scholarships, bonuses. For exceeding the limit, a fine is imposed on both the head of the organization and the organization itself.

To account for cash transactions, the following standard interdepartmental forms of primary documents are used:

?incoming cash order (form No. KO-1);

?expenditure cash warrant (form No. KO-2);

?journal of registration of incoming and outgoing cash orders (form No. KO-3);

?cash book (form No. KO-4);

?accounting book of funds accepted and issued by the cashier (form No. KO-5).

The receipt of money at the cash desk is made out by an incoming cash order, and the issuance - by an account cash order. The amounts of transactions are recorded in orders not only in numbers, but also in words. Credit orders are signed by the chief accountant or a person authorized by him, and expenditure orders are signed by the head of the organization and the chief accountant or persons authorized by them. Wages are issued on the basis of the payroll, and for the entire amount of wages issued, one cash order is issued.

Incoming and outgoing orders are registered by the accounting department in the Journal of registration of incoming and outgoing documents. Registration can be carried out using computer technology.

Incoming cash orders and receipts for them, outgoing cash orders must be filled in clearly and clearly in ink or ballpoint pens or written out on a typewriter (computer) typewriter.

To account for the money issued from the cash desk to authorized persons (distributors) for the payment of wages, and to return the balance of cash, the cashier maintains a Book of Accounts for Money Accepted and Issued by the Cashier. Issuance and return of money are made out by signatures.

Receipt and debit orders are issued by an employee of the accounting service and register them in the Register of receipts and debit orders. The cashier records all operations for the receipt and payment of funds in the Cash Book, which reflects the availability of funds at the beginning of the day, the receipt and expenditure of funds for the day, the availability at the end of the day. With manual processing, the cash book is kept in two copies. A tear-off sheet at the end of the day, together with credit and debit orders, is submitted to the accounting service. The cash book must be numbered, laced and sealed. The number of sheets in it must be certified by the signatures of the head of the organization and the chief accountant. At the end of the working day, the cashier calculates the results of operations for the day in it and displays the balance the next day. Entries in the cash book are kept with a ballpoint pen or ink through carbon paper on two sheets. A tear-off sheet at the end of the day, along with income and expenditure documents, is handed over to the accounting service of the organization. Erasures and unspecified corrections in the cash book are prohibited.

When ensuring the complete safety of documents, the cash book can be maintained in an automated way. In the conditions of automation of accounting, sheets of the cash book are formed in the form of a machinogram "Insert sheet of the cash book" and at the same time a machinogram "Cashier's report". Both machinograms must be drawn up by the beginning of the next business day, have the same content and include all the details provided for in the cash book.

The accounting service checks the cashier's report and enters information on the cash flow at the cash desk for the day into Journal-order No. 1 and statement 1, and with an automated form of information processing, the computer issues a machinegram - Turnover balance sheet for account 50 "Cashier" and analysis of account 50 "Cash register". Then information about the cash flow for the month on the basis of the data of journals-orders or machine records is entered into the General Ledger. The scheme of entries for accounting for cash at the cash desk is shown in fig. one.

To account for cash held at the cash desk, the Chart of Accounts provides for an active account 50 "Cashier", the debit of which reflects the receipt of funds, and the credit - write-off of funds. The following sub-accounts can be opened for account 50:

1.Cashier of the organization.

2.Operating cash desk.

.Cash documents.

Rice. 1. Scheme of records for accounting for cash on hand

On sub-account 1 "Cash desk of the organization" take into account the funds stored in the cash desk.

Sub-account 2 "Operating cash desk" takes into account the availability and movement of funds at the cash desks of commodity offices (marinas) and operational sites, river crossings, stopping points, at ticket and luggage offices of ports, stations, etc. This sub-account is opened by organizations if necessary.

On sub-account 3 “Money documents”, postal and bill of exchange stamps, paid air tickets, state duty stamps and other monetary documents are taken into account at the cash desk of the organization. Monetary documents are accepted for accounting in the amount of actual costs for their acquisition.

When funds are received at the cash desk in accounting, an entry is made on the debit 50 of the Cashier account and the credit of the following accounts:

Upon receipt of money from the current account;

Upon receipt of currency from a currency account;

Upon receipt of short-term loans and credits;

Upon receipt of long-term loans and credits;

When returning the amounts issued to the subreport, etc.

When paying cash from the cash register, an entry is made on the credit of account 50 "Cashier" and the debit of the following accounts:

When depositing money into a current account;

When crediting currency to a foreign currency account;

When returning short-term loans and credits;

When issuing wages;

When issuing amounts to employees in the account, etc.

Correspondence on account 50 "Cashier" is presented in table 1.

Table 1. Correspondence on account 50 "Cashier"

D Account 50 "Cashier"K

Balance- the balance of money at the beginning of the period___ To the current account To the foreign currency account To other accounts To pay for production, business expenses, and sales expenses For employees, wages For accountable persons, advance payment and reimbursement of overspending for Employees, bonuses, material assistance from net profit Lack of money in the cash desk (for inventory results) 51 52 55 60 70 71 91 94 From current account From foreign currency account From other accounts For sold goods, products (works, services) For sold fixed assets For sold other assets Advance payment from buyer (customer) From accountable persons balance of unused advance From employees in compensation for losses, repayment of a loan From the founders contribution to the authorized capital From other debtors to pay off debt Surplus money to the cash desk (according to the results of inventory)51 52 55 62 62 62 62 71 73 75 76 91 Balance- the balance of money at the end of the period___

In addition, monetary documents (postage stamps, state duty stamps, promissory notes, paid air tickets, paid vouchers to holiday homes, etc.) must be kept at the box office. Monetary documents are recorded on account 50-3 "Money documents" at the cost of their acquisition. Correspondence on account 50-3 "Cash" is presented in table 2.

Table 2. Correspondence on account 50-3 "Cash"

D Account 50-3 "Cash"K

Receipt of money at the cash desk Corresponding account Withdrawal of money from the cash desk Corresponding account Balance- cost of monetary documents at the beginning of the period __For employees at the expense of the social insurance fund 69 Monetary documents purchased: · in cash · by bank transfer · through accountable persons · on account of accounts payable 50 51, 52 71 76 To accountable persons for production and business purposes To employees at the expense of net profit 79 91 Balance- value of monetary instruments at the end of the period __

To account for transactions in foreign currency, a separate sub-account is opened to account 50 for separate accounting of the movement of each cash foreign currency. When accepting payment documents in foreign currency from clients, the cashier must check their authenticity and solvency according to the available control materials, as well as their completeness and correctness.

The cash desk accepts cash foreign currency that does not raise doubts about its authenticity and solvency. Banknotes, damaged, dilapidated, questionable in solvency, are not accepted from customers by the cashier. Such signs are not returned to the client, they are recorded in a separate register and returned to the bank marked "False" or "Doubtful". The client is issued a receipt stating that the accepted currency is counterfeit or that it is in doubt, indicating the name of the currency and its denomination in the receipt.

When paying for a currency, the change is usually issued in the payment currency. With the consent of the buyers, change may be issued in another freely convertible currency. Issuance of change in rubles is prohibited.

To account for funds in transit, account 57 "Transfers in transit" is used. This account reflects funds deposited at the cash desks of credit institutions, savings banks or cash desks of postal organizations, as a rule, through bank collectors and post offices. The basis for accepting funds for accounting on account 57 are receipts from a credit institution, a savings bank, copies of accompanying statements for the delivery of proceeds to collectors. The amounts of money transfers are reflected in the debit of account 57 and the credit of account 50. From the credit of account 57, funds are debited to the debit of account 51 or other accounts, depending on their use.

Accounting for cash on current accounts

cash account

All free funds of the organization are kept in the bank, opening current accounts for this. Organizations are allowed to open multiple checking accounts.

Settlement accounts are credited with: revenue for products sold, services rendered and work performed; cash from the cash register; loans; receipts of receivables and other types of receipts. Money is debited from the current account for the payment of wages, for paying bills of suppliers, for repaying loans, paying taxes to the budget, paying the unified social tax and other types of payments.

To open a current account, an organization must submit the following documents to the bank:

?application for opening a current account of the established form;

?copies of the Charter of the enterprise and constituent documents certified by a notary;

?a copy of the registration certificate, certified by a notary;

?certificate of the tax authority on the registration of the organization as a taxpayer;

?a card with sample signatures of the head of the organization, his deputy and chief accountant;

?notarized seal impression.

The procedure for opening a current account, its re-registration and closing is regulated by the Banking Law. Operations on a current account are processed in accordance with the Regulations of the Central Bank of Russia “On non-cash settlements in the Russian Federation of April 12, 2001.

Servicing of the organization in the bank is carried out in accordance with the bank account agreement, which defines the obligations of the bank and the client, the procedure for settlements with the client, the responsibility of the parties for ensuring secrecy on the operations of the current account.

The bank performs all operations on the current account with the consent of the owner. Exceptions are payments collected in an indisputable manner by decision of the State Arbitration Court, court or financial authorities. If the organization does not have enough funds to make payments, then payments are made in the sequence determined by the Civil Code of the Russian Federation:

?on executive documents providing for transfers to satisfy claims for compensation for harm caused to life and health, as well as claims for the recovery of alimony;

?on executive documents providing for transfers for settlements on the payment of severance pay and remuneration of persons working under an employment contract, including under a contract, for the payment of remuneration under an author's agreement;

?on payment documents providing for transfers for settlements of wages with persons working under an employment contract, including under a contract, as well as for contributions to the Pension Fund, the Social Insurance Fund and the Compulsory Medical Insurance Funds;

?on payment documents providing for payments to the budget;

?on executive documents providing for the satisfaction of other monetary claims;

?on other payment documents in the order of calendar priority.

Cash funds are credited to the current account from the cash desk on the basis of an announcement for a cash contribution, and are issued through a checkbook. Non-cash payments are made on the basis of payment requests, payment orders, collection orders. Regularly (as operations are carried out on the current account), the bank issues an extract from the current account. The statement reflects the balance on the previous date of the statement, the receipt of funds, write-offs and the balance on the date of the statement. In the organization, the statement is checked against the data of the documents, on its basis the accounting service makes entries in the Order Journal No. 2 and Vedomosti 2. The accounting department checks the correctness of the amounts indicated in the statement, and if an error is found, it immediately notifies the bank. Disputed amounts can be protested within 10 days from the receipt of the statement. The scheme of entries for accounting for cash on the current account is shown in Figure 2.

Rice. 2. Scheme of records for accounting for funds on a current account

When accounting is automated, information about the cash flow on settlement accounts is reflected in the corresponding machine diagrams.

To reflect operations on the presence and movement of funds, an active account 51 "Settlement accounts" is used. The debit of account 51 reflects the receipt of funds, and the credit - write-off.

Upon receipt of funds, an accounting entry is made on the debit of account 51 and on the credit of the following accounts:

?50 - when crediting funds from the cash desk;

?66 - when crediting short-term credits and loans;

?67 - when crediting long-term credits and loans;

?62 - upon receipt of proceeds for shipped products, work performed and services rendered;

?76 - upon receipt of receivables, etc.

When writing off funds, an accounting entry is made on the credit of account 51 and the debit of the following accounts:

?50 - upon receipt at the cash desk for the payment of wages and for household expenses;

?57 - when writing off for the purchase of foreign currency;

?60 - when writing off to pay suppliers' bills;

?66, 67 - when repaying short-term and long-term credits and loans;

?68 - when paying debts on taxes and fees;

?69 - when paying debts for unified social tax, etc.

The costs of settlement and cash services of the organization in accordance with PBU 10\99 "Expenses of the organization" are reflected in the accounting entry Dt of account 91 "Other income and expenses" and Kt of account 51.

The bank account agreement may provide for remuneration for the use of funds held on settlement accounts, which is reflected in the entry Dt of account 51 Kt of account 91.

Table 3. Correspondence on account 51 "Settlement accounts"

D Account 51 "Settlement accounts" K

Receipt of money at the cash desk Corresponding account Withdrawal of money from the cash desk Corresponding account Balance- the balance of funds at the beginning of the period __ To the organization's cash desk To purchase monetary documents To open a letter of credit To pay debts to suppliers Advance payment to suppliers and contractors To pay debts: · bank · budget · social funds · founders · to other creditors Return of an erroneously charged amount 50 50-3 55 60 60 66, 67 68 69 75 76 76-2 taxes Reimbursement of excessively transferred funds to social funds From various debtors From the tenant rent Mistakenly credited amount50 62 62 66, 67 68 69 76 76 76-2 Balance- cash balance at the end of the period __

Accounting for funds in foreign currency accounts

Organizations (legal entities) have the right to open foreign currency accounts on the territory of the Russian Federation in any bank authorized by the Central Bank to conduct transactions with foreign currencies. To reflect operations on the availability and movement of funds in foreign currency, account 52 "Currency accounts" is used. The debit of the account reflects the receipt of funds to the foreign currency accounts of the organization, and the credit - the write-off of funds. The following sub-accounts can be opened for account 52:

1.Currency accounts within the country.

2.Currency accounts abroad.

Foreign exchange transactions are regulated by the law "On foreign exchange regulation and foreign exchange control" of December 10, 2003 and PBU 3/2006 "Accounting for assets and liabilities whose value is expressed in foreign currency."

On January 1, 2007, a new version of the law "On currency regulation and currency control" came into force. As a result, many norms of currency legislation have been abolished. Now, Russian organizations, when conducting foreign exchange transactions, are not required to use special accounts, reserve funds in bank accounts, pre-register accounts and deposits outside the Russian Federation, or sell the received foreign exchange earnings. At the same time, some requirements of the currency legislation must be met even after January 1, 2007. For example, the obligation of a resident to return to Russia funds due to him under a foreign economic contract has not been cancelled. The new law allows carrying out any operations on a foreign currency account, with the exception of operations on the movement of capital. On May 1, 2006, the Central Bank abolished the mandatory sale of foreign currency. Prior to the abolition of the mandatory sale to the first sub-account, it was necessary to open sub-accounts of the second order:

1.1 Transit currency account.

1.2 Current currency account.

1.3 Special transit currency account.

Due to the abolition of the mandatory sale of foreign currency, the need to open these sub-accounts has now disappeared.

Currently, organizations, through authorized banks, can freely sell and buy foreign currency in the domestic foreign exchange market.

Correspondence of accounts for the sale of foreign currency in the domestic foreign exchange market is reflected in the accounting records with the following entries.

Account dt 57 Account ct 52 - Currency written off for sale.

D t of account 51 Cr of account 91 - Ruble funds from the sale are credited to the current account.

Dt of account 91 Kt of account 57 - The sold currency was written off at the exchange rate of the Central Bank on the date of sale.

Dt of account 91 Kt of account 76 - A commission has been accrued to the bank.

D t of account 76 Kt of account 51.52 - The commission was transferred to the bank.

Dt of account 57 Kt of account 91 or Dt of account 91 Kt of account 57 - By the amount of a positive exchange difference.

Dt of account 91/9, Kt of account 99 or Dt of account99 Kt of account91 - On the revealed financial result from the sale of currency.

The acquisition of foreign currency in the domestic foreign exchange market is reflected in the following entries.

Dt of account 57 Kt of account 51- Ruble funds written off for the purchase of foreign currency

Dt of account 52 Cr of account 57- The purchased currency is credited to the currency account

Dt of account 57 Kt of account 91 or Dt of account 91 Kt of account 57 - By the amount of a positive exchange difference

Dt account 91 Kt account 76- The bank's commission has been accrued.

Dt account 76 Kt account 51.52 - Transferred commission to the bank.

Accounting for funds in other accounts

Organizations can open special ones in banks, used to reflect the movement of funds accounted for separately, for their intended purpose. To reflect these operations, account 55 “Special accounts in banks” is used, the debit of which records the receipt of funds to special accounts, and the credit write-off. The following sub-accounts can be opened for account 55:

1. Letters of credit.

2. Checkbooks.

.Deposit accounts, etc.

Sub-account 1 reflects the movement of funds in letters of credit. The write-off of funds for opening a letter of credit is reflected in the entry: Dt accounts 55/1 Kt accounts 51, 52, 66, etc.

As the letter of credit is used, they are written off from the credit of account 55/1 to the debit of account 60 or other similar accounts. Unused funds in letters of credit are reflected in the debit of accounts 51, 52 and the credit of account 55/1.

On subaccount 2, the movement of funds on checkbooks is taken into account. The issuance of checkbooks by the bank is reflected in the entry Dt of account 55 Kt of accounts 51, 52 66. When acquiring material assets for the amount of used checks presented for payment to the bank - Dt of accounts 60, 76 Kt of account 55 subaccount 2. The amounts of unused checks are returned to the settlement and other account record - Dt account 51.52 Kt account 55/2.

Investments of funds in bank deposits are accounted for on subaccount 3. The transfer of funds on deposits is reflected in the debit of account 55 and the credit of account 51 or 52. When the deposit is returned, a reverse entry is made. Starting January 1, 2003, in accordance with PBU 19/02 Accounting for Financial Investments, deposits must be accounted for as part of financial investments.

On account55, a separate sub-account reflects the funds transferred for the purchase of bank cards, which are used by employees of the organization to pay for services, business expenses and other needs.

The acquisition of bank cards is reflected in the entry: Dt 55 Kt 51. Issuance of bank cards to a specific employee - Dt 71 Kt 55. Payment of expenses on a bank card - Dt 10, 26 and other accounts Kt 71. Some cash flow operations on special accounts are presented in the table 4.

Table 4. Correspondence on account 55 "Special accounts in banks"

D Account 55 "Special accounts in banks"

Receipt of money at the cash desk Corresponding account Withdrawal of money from the cash desk Corresponding account Balance- the balance of funds at the beginning of the period __ To pay the expenses of the designated purpose When returning unused funds in letters of credit, checks To pay the invoices of suppliers and contractors To pay the current expenses of the branches and structural units of the organization allocated to a separate balance When returning targeted financing 07, 10 , 60, etc. 51, 52 60, 76 79 86 When opening letters of credit, issuing checkbooks at the expense of own funds or bank loans To current accounts of branches and structural units of the organization allocated to a separate balance of Targeted financing 51, 52, 66, 67 51, 52 86 Balance- cash balance at the end of the period__

Cash inventory

The inventory procedure is regulated by the Law “On Accounting” (1996, as amended), the Methodological Recommendations for the Inventory of Property and Financial Liabilities (dated 1995) and other regulatory acts. An inventory must be carried out in the following cases: before the preparation of annual reports in the event of a change in the materially responsible person, during the reorganization of the organization, in case of emergency, in cases of theft of property.

In all other cases, the timing and number of inventories in the reporting year are determined by the head of the enterprise and are fixed in the accounting policy of the organization. The results of the inventory are recorded in the inventory lists, the forms of which are unified and presented in the Album of unified forms to reflect the results of the inventory. The surplus identified as a result of the inventory is credited to the cashier - Dt 50 Kt 91. The shortage of funds is reflected in the debit of account 94 and the credit of account 50, and then written off to the guilty persons - Dt 73 Kt 94, and in their absence or the court refuses to recover relates to the financial result of the organization - Dt 91 Kt 94.

Literature

1. Astakhov V.P. Accounting (financial) accounting: textbook. allowance. - 6th ed., revised. and additional - Rostov n / D: ICC "Mart", 2009. - 958 p.

2. Astakhov V.P. Theory of accounting. - Rostov n / a: CPI "March", 2013. - 448 p.

Bogataya I. N. Accounting / I. N. Bogataya, N. N. Khakhonova. - 4th ed., revised. and additional .. - Rostov n / a: Phoenix, 2007. - 858 p.

Accounting management accounting: textbook. for university students studying in economics. specialties / M. A. Vakhrushina. - 6th ed., corrected. - Moscow. - Omega - L, 2014. - 570 p.

Accounting. Reader / ed. V. I. Vidyapina. - St. Petersburg: Peter, 2013. - 864 p.

Accounting: textbook. / Yu.A. Babaev [and others]; ed. Yu.A. Babaev. - M.: TK Velby, publishing house Prospekt, 2007. - 392 p.

Accounting: Textbook / Ed. E.P. Kozlova, N.V. Parashutin, T.N. Babchenko, E.A. Galanin, 2nd ed. add.-M.: Finance and statistics, 2008.

Accounting: Textbook / I. I. Bochkareva, V. A. Bykov and others; Ed. Ya. V. Sokolova. - M.: TK Velby, Prospekt Publishing House, 2008. - 768 p.

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To conduct cash transactions in the staff of the organization, the position of a cashier is provided, who is financially responsible for the safety of all the values ​​\u200b\u200bhe accepts. For small businesses with insignificant cash turnover, cash transactions are allowed to be carried out by the person keeping records. Keeping cash and other valuables that do not belong to this organization at the cash desk is prohibited.

Decree Goskomstat of Russia dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results” for documenting cash transactions, the following forms are provided:

No. KO -1"Incoming cash order";

No. KO -2"Account cash warrant";

No. KO -3"Journal of registration of incoming and outgoing cash documents";

No. KO -4"Cash book";

No. KO -5"Book of accounting for cash received and issued by the cashier."

An incoming cash order (form No. KO -1) is used to register the receipt of cash at the organization's cash desk both for manual and computer processing of information. An incoming cash order is issued in one copy by an accounting employee, signed by the chief accountant.

The receipt to the incoming cash order is signed by the chief accountant and the cashier. This receipt is certified by a seal, registered in the register of receipt and expenditure cash documents and issued to the person who gave the money, and the receipt cash order remains at the cash desk.

An account cash warrant is used to issue cash from the organization's cash desk. An account cash warrant is issued in one copy by an accounting employee, signed by the head of the organization and the chief accountant.

An account cash warrant is drawn up in the accounting department, registered in the journal and transferred to the cashier for execution.

The issuance of expenditure orders to the hands of persons receiving money is not allowed.

When issuing money under an expenditure cash order, the cashier requires the recipient to present a passport or other document proving the identity of the recipient, writes down the name and number of the document, by whom and when it was issued, and selects the recipient's receipt.

A receipt for receiving money can be given by the recipient only in his own hand; it should be done with a pen indicating the amount received: rubles - in words, kopecks - in numbers. When receiving money on the payroll, the amount is not indicated in words.

If the money is issued under a power of attorney drawn up in the prescribed manner, in the text of the order, after the last name, first name and patronymic of the recipient of the money, the accounting department indicates the last name, first name and patronymic of the person who is entrusted with receiving the money. If the money is issued according to the statement, before the receipt of the money, the cashier makes the inscription “By proxy”. The power of attorney remains in the documents of the day as an attachment to the expenditure cash warrant or statement.

The cashier makes the payment of wages, social insurance benefits and scholarships according to pay (settlement and pay) statements without compiling an account cash warrant for each recipient. On the title (head) page of the pay (settlement and payment) statement, a permissive inscription is made on the issuance of money signed by the head and chief accountant of the organization or persons authorized to do so.

In a similar manner, one-time issuance of money for wages (when going on vacation, illness, etc.) can be issued, as well as the issuance of deposited amounts and money against a report on expenses associated with business trips to several persons. One-time issuance of money for wages to individuals is carried out, as a rule, according to cash receipts.

After the due dates for payment of wages, social security benefits and stipends, the cashier must:

1) in the payroll against the names of persons who have not made the said payments, put a stamp or make a handwritten note “Deposited”;

2) draw up a register of deposited amounts;

3) at the end of the payroll, make an inscription on the amounts actually paid and subject to deposit, compare them with the total on the payroll and affix the inscription with your signature. If the money was issued not by the cashier, but by another person, then the inscription “I issued the money according to the statement (signature)” is additionally made on the statement.

4) write down the actually paid amount in the cash book and put the stamp “Expenditure cash order No. __” on the statements.

Organizations are required to keep wages not received by employees in a timely manner for 3 years and issue them at the first request of the employee. When depositing wages to the settlement account, the purpose of the payment indicates "Deposited wages", which also obliges the bank to account for these funds separately.

In the event of the death of an employee, wages not received by the day of his death are issued to family members living with him.

Incoming cash orders and receipts for them, as well as outgoing cash orders must be filled in by the accounting department clearly and accurately with a pen or written out on a computer. Erasures, blots or corrections in these documents are not allowed. In receipt and expenditure cash warrants, the basis for their preparation should be indicated and the documents attached to them should be listed. Receipt and issuance of money on cash orders can be carried out only on the day they are drawn up.

Upon receipt of incoming and outgoing cash orders or documents replacing them, the cashier is obliged to check:

1) the presence on the documents and the authenticity of the signature of the chief accountant, and on the expenditure cash warrant - the permissive inscription (signature) of the head of the organization.

2) correct execution of documents;

3) the presence of applications listed in the documents.

In case of non-compliance with one of these requirements, the cashier returns the documents to the accounting department for proper processing. Receipt and expenditure cash orders or documents replacing them immediately after receiving or issuing money on them are signed by the cashier, and the documents attached to them are repaid with a stamp or the inscription “Paid” indicating the date (day, month, year).

The cash book is used to record the receipts and cash withdrawals of the organization at the cash desk. The cash book must be numbered, laced and sealed on the last page, where the entry “______ sheets are numbered and laced in this book” is made. The total number of laced sheets in the cash book is certified by the signatures of the head and chief accountant of the organization.

Each sheet of the cash book consists of two equal parts: one part (with a horizontal ruler) is filled in by the cashier as the first copy, the other part (without horizontal rulers) is filled in by the cashier as the second copy, from the front and back sides, through carbon paper, pen. The first and second copies of the sheets are numbered with the same numbers. The first copies of the sheets remain in the cash book. The second copies of the sheets must be tear-off, they serve as a cashier's report and do not come off until the end of operations for the day. Records of cash transactions begin on the front side of the inseparable part of the sheet after the line "Balance at the beginning of the day." Previously, the sheet is folded along the cut line, placing the tear-off part of the sheet under the part of the sheet that remains in the book. To keep records after the “Transfer”, the detachable part of the sheet is superimposed on the front side of the inseparable part of the sheet and the records are continued along the horizontal rulers of the reverse side of the inseparable part of the sheet.

Book of accounting for cash received and issued by the cashier is used to account for money issued by a cashier from the cash desk of an organization to other cashiers or an authorized person (distributor), as well as to account for the return of cash and cash documents for operations performed.

To summarize information on the availability and movement of funds at the cash desks of the organization is intended account 50 "Cashier".

To account 50 sub-accounts can be opened:

1 "Cashier of the organization";

2 "Operating cash desk";

3 "Money documents"

On the subaccount 50-1"Cash desk of the organization" takes into account cash in the cash desk of the organization.

By debit account 50-1 take into account the receipt of cash and cash documents at the cash desk of the organization, and credit- payment of funds and issuance of monetary documents from the cash desk of the organization. Cash settlements are carried out in journal warrant 1 And statements 1.

The article will highlight issues related to filling out the primary documentation for the cash register. What kind of documents they are, how to draw them up correctly, what functions they perform - further.

Financial transactions must be supported by documents. It is necessary to draw them up correctly, in accordance with the requirements and rules established by law.

Important Points

Upon receipt of documents in the accounting department, they must be checked:

Very often, accountants make mistakes in registration. The most common:

• using a simple pencil;
• lack of necessary details;
• availability of fixes;
• use of non-approved forms;
• there is no dash in the blank lines;
• signatures by those persons who do not have the right to do so.

In order to avoid mistakes, you need to familiarize yourself with the rules of registration. If it was not possible to avoid blots, it is important to know how to fix them:

If an error in cash or bank documents	They are canceled and re-created.
In case of damage to the cash document, it is not necessary to destroy it.	Must be attached to the report.
Other document types	Corrected only after agreement with contractors
Wrong entry is crossed out	So that the corrected can be parsed. Usually crossed out with a thin line
If one digit is written incorrectly	The amount is crossed out in full
On top of the strikethrough	Write the correct entry
The field is marked "corrected"	Responsible person signed
If there are multiple instances of a document	Everyone needs to fix

If the amendments are made incorrectly, they are not recognized and are considered invalid. Any organization should keep primary documents.

The term is not less than 5 years. These documents record the fact of operations in the institution.

What it is

Primary documents for accounting for cash on hand are documents that confirm the implementation of actions or operations at the enterprise.

What is their role

With the help of primary documents, you can confirm the fact of the transaction in the organization, find out the date of its implementation.

Also, on their basis, control over the work of both the structural unit and employees individually is carried out. According to the information contained in the documents, checks are carried out.

They also play a role in the safety of the property of the organization, make it possible to use it optimally. They have primary documents and legal significance.

Since they serve as written evidence of transactions, they are used by a judge when considering accounting disputes.

Legal regulation

The incoming cash order must be filled out as follows:

• the name of the organization that issued the order and the structural unit (if any) are indicated;
• the serial number of the PKO is put;
• the date of receipt of money at the cash desk and the amount (in numbers) are affixed;
• the account number is entered;
• debit and credit are indicated;
• the code for the purpose of using finance from the cash register is affixed;
• the name of the company and the personal data of the person from whom the money was received are indicated;
• the purpose of the operation is written, for example, payment by agreement;
• the amount is written;
• rubles are written in letters, kopecks in numbers;
• if there are primary documents, their details are indicated.

For individual entrepreneurs, the income statement may not be compiled. If an individual entrepreneur draws up a PKO and is responsible for cash discipline, then the document must be signed.

It is issued in one copy at the time of providing the proceeds of the individual entrepreneur to the cashier. Funds can be received in such cases:

• as payment for the service;
• for the sold property;
• as a refund of unused finances;
• during the replenishment of capital;
• from employees of the organization - loans, damages;
• from a bank account.

The credit cash order is stored for at least 5 years. Incoming documents:

• from legal entities - an announcement for a cash contribution;
• from physical - orders.

Basic arrival operations:

• cash proceeds;
• bank receipts;
• return of excess wages;
• compensation for damage;
• receipt of money from the founders;
• returns from suppliers.

Consumable

The accounting department is engaged in the issuance of money, an account cash warrant helps in this. It is filled in depending on the order of the operations. .

The form is issued by an accounting officer. Description of filling out an outgoing order from the cash desk:

An order is drawn up on the day the finance is issued. After registration, it must be registered in.

The chief accountant of the organization and the head put their signatures, after which the form is transferred to the cashier.

An account cash warrant is not issued to the employee, it is kept at the cash desk. Relate:

Money is allowed to be issued on the day the documents are drawn up. Expenditure operations:

• delivery of finances to the bank;
• payment of salaries to employees;
• issuance of accounting money;
• settlements with suppliers.

Cash book

Any institution is required to keep a cash book in one copy. The standard form is . It can be done in electronic and paper form.

The first option is possible in case of ensuring data safety. To do this, at the beginning of each working day, 2 typescripts are drawn up - “Insert sheet” and “Cashier's report”. The report has been running since the beginning of the year.

In the case of maintaining a paper format, the cash book is started for a certain period of time. It depends on the number of operations. You can fill the book in several ways - horizontally and vertically.

When arranged vertically, transaction data is located on one sheet. The next page or insert (blank) is the report.

Entries are made in pen or ink. Information can be duplicated using carbon paper, which is inserted between pages.

When choosing a horizontal arrangement, the book contains 2 parts - an insert and a report. The first part has a horizontal ruler, the second does not.

It is filled with a copier. Both parts are numbered the same. Breaking the report until the shift ends is not allowed.

In the cash book, first of all, receipts are indicated, then - expenditures. At the end of the working day, the cashier must take stock of the movement of money at the cash desk and hand over the tear-off sheet to the accountant.

The title page of the book must contain the following information:

• organization code;
• data of an individual entrepreneur;
• reporting period;
• the name of the structural unit.

Thus, primary documents serve as the basis for conducting operations in the institution. They must be drawn up on the basis of the requirements established by law.

The main primary documents are warrants, cash book, various orders and others.Documents must be checked before submission.

This is done by the company accountant. After verification, the documentation is handed over to the cashier. Cash receipts are not handed out.

According to The procedure for conducting cash transactions all enterprises, organizations and institutions, regardless of the organizational and legal form, are obliged to: receive received cash at the cash desk, store free cash in banking institutions; make payments on its obligations to other enterprises, as a rule, in a non-cash manner, and in cash - within the amount established by the Central Bank of the Russian Federation (100,000 rubles per transaction); have a cash desk and a cash book in the prescribed form when making cash payments (responsibility for the safety, acceptance and issuance of money from the cash desk lies with the cashier, with whom an agreement on liability must be concluded, he should not delegate his work to other persons); keep cash at the cash desk within the limit set by the bank, agreed with the manager (over the limit - cash for paying salaries and benefits, but no more than 3 working days, including the day of receipt at the bank, for the Far North - no more than 5); acceptance of cash when selling products, goods for cash or using payment cards is carried out using cash registers (CRE).

To account for cash transactions account 50 "Cashier" is used, to which sub-accounts can be opened: 50-1 "Cashier of the organization", 50-2 "Operating cash desk" (opened, if necessary, at ticket and baggage offices of ports, stations, ships, etc.), 50-3 "Money documents" (postage and bill of exchange stamps, paid air tickets, travel tickets, etc.), etc. The arrival of cash at the cash desk is processed incoming cash order (f. No. KO-1), consisting of two parts - an order and a receipt (the tear-off part is the supporting document of the person who contributed the money). Expense is issued account cash warrant (f. No. KO-2) after presenting a passport or identity document, the details of which are entered in the order, the recipient makes a note in the receipt of funds - the amount, date, signature. Incoming and outgoing cash orders, as well as documents replacing them, are registered in registration log (f. No. KO-3), are issued on the day of the transaction, must contain the necessary signatures, be drawn up in accordance with the established rules, must not have erasures and corrections (in case of errors they are replaced with new ones), must not be handed over to persons depositing or receiving money. All receipts and withdrawals of cash are recorded in cash book (f. No. KO-4) immediately after the transaction (in two carbon copies), the book must be numbered (the number of sheets is certified by the signatures of the chief accountant and the head), laced and sealed. Every day at the end of the working day, the cashier calculates the totals, withdraws the balance of money in the cash register and transfers the second tear-off sheet (a copy of the day's entries with orders) to the accounting department as a cashier's report against receipt in the cash book. Synthetic accounting for account 50 is kept in the order journal No. 1 (credit turnover) and in the statement (debit turnover) on the basis of the cash book (analytical accounting).

Typical wiring: D50K51,52,55,57 - receipt of cash at the cash desk from the bank; D50K70 - return to the cash desk of overpaid wages, amounts of income from participation in the enterprise; D50K71 – return of funds unused by the accountable person; D50K73 – cash repayment of material damage; D50K62.90 - receipt of cash for sold products (goods, works, services); D50K76.91 – cash receipts from the sale of other property; D50K91 – inclusion of a positive exchange rate difference in cash in the composition of other income; D50K98 - receipt by the cash desk of payments on account of deferred income (rent or rent, utilities, etc.), as well as capitalization of funds received free of charge; D51K50 - depositing funds from the cash desk to the current account; D58(73)K50 - funds were issued from the cash desk under a loan agreement to a third-party organization (employee); D70(75)K50 - paid salaries (dividends) to employees (founders); D71K50 - funds were issued for the report; D76K50 - the deposited salary is paid; D91K50 – the negative exchange rate difference in cash is included in other expenses; D94K50 - shortage of cash at the cash desk (during inventory).

The cash desk of the organization can store not only cash, but also monetary documents. These include paid vouchers to rest homes and sanatoriums, postage and bill stamps, state duty stamps, paid air tickets, travel tickets, etc. Monetary documents are accounted for at the actual cost of their acquisition. Receipt and issue of securities is carried out according to credit and expenditure orders, after which the cashier draws up a report on their movement.

Synthetic accounting of these values ​​is kept on the sub-account "Money documents" to account 50 "Cashier". Analytical accounting of monetary documents is carried out according to their types. The debit of this account reflects the cost of acquired documents in correspondence with cash and settlement accounts. Vouchers paid in cash to sanatoriums, boarding houses, etc. are reflected in the accounting entry:

D-t 50 "Cashier", sub-account "Money documents"
Kt 50 "Cashier", subaccount "Cashier of the organization" or 51 "Settlement accounts"

When issuing vouchers to employees free of charge or with partial payment, an entry is made.

Dt 50 "Cashier" - for the amount of the partial payment made by the employee,
Dt 69 “Settlements for social insurance and security”, 91 “Other income and expenses” - for amounts paid at the expense of social insurance funds or organizations (in accordance with the terms of the collective agreement)
Kt 50 "Cashier", sub-account "Money documents".

Documents of strict accountability (forms of strict accountability, work books and loose sheets to them, receipts of waybills of vehicles, etc.) are accounted for on off-balance account 006 "Forms of strict accountability". When issuing forms of strict accountability under the report to materially responsible persons, entries are made on the debit of this account, and upon receipt of the report of the materially responsible person - on the credit of this account. Analytical accounting on account 006 "Strict reporting forms" is carried out by types of documents and storage locations.

The procedure for processing and performing transactions on a current account is governed by the current legislation and the rules, instructions and regulations of the Central Bank of the Russian Federation. In accounting, organizations to account for these operations open an independent active synthetic account 51 “Settlement account”.

Along with settlement accounts, organizations may have accounts for accounting for special-purpose funds held in letters of credit, payment checkbooks and other payment documents (except bills of exchange) and intended to finance capital construction and other current expenses. Accounting for these funds is carried out in a manner similar to the procedure for recording transactions on a current account, but on an active synthetic account 55 “Special accounts in banks”. This account has several sub-accounts opened to record the movement of certain types of payment documents. For transactions on special accounts in a bank, the same primary documents are used as on a current account. The transfer of funds to special accounts is reflected in the following accounting entry:

Dt 55 "Special bank accounts"
Kt 51 "Settlement accounts".

As funds from special accounts are used (based on bank statements), a record is made:

Dt 60 "Settlements with suppliers and contractors", etc.

The remaining (unused) funds are returned to the bank account from which they were transferred, and are reflected in the accounting entry:

Dt 51 “Settlement accounts”, 66 “Settlements on short-term loans and borrowings”, 67 “Settlements on long-term loans and borrowings”, etc.
Kt 55 "Special bank accounts".

An active synthetic account 52 “Currency accounts” is used to record transactions on a currency account. The debit of this account reflects the balance of foreign currency at the beginning of the month, the transfer of amounts during the month and the balance of unused currency at the end of the month. The credit reflects the write-off of foreign currency. Records of operations on foreign currency accounts are kept in the currency of payment and its ruble equivalent at the exchange rate of the Central Bank of Russia effective on the date of crediting (writing off) the funds. Separate sub-accounts are opened for synthetic account 52 "Currency accounts": "Transit currency account", "Current currency account", "Special accounts", "Currency accounts abroad". Organizations can receive cash from foreign currency bank accounts. A special cash desk is created to account for operations with foreign currency in cash. Accounting for cash transactions in foreign currency is carried out in accordance with the general procedure established by the Central Bank of the Russian Federation. The cashier is the financially responsible person responsible for the accounting reflection of the currency movement. An agreement on full individual liability is concluded with him. The cash desk is set a limit in foreign currencies. Organizations receive foreign exchange funds to pay for official travel expenses. Payment and spending of currency for other purposes is prohibited.

To account for transactions in cash foreign currency, a separate cash book is not opened, since in accordance with the Procedure for conducting cash transactions in the Russian Federation, each organization can maintain only one cash book.

Acceptance of cash currency and its issuance from the cash desk are carried out according to correctly executed receipt and expenditure orders by type of currency. Accounting for the movement of currency must be kept in rubles based on the conversion of foreign currency at the rate of the Central Bank of Russia on the date of the transaction. The date of making cash transactions with foreign currency is the date of posting or issuing banknotes from the cash desk of the organization.

Accounting for the movement of cash is carried out in two estimates - in foreign currency and in rubles. Exchange differences can be determined within a month as the exchange rate of foreign currencies changes or in a general manner on the dates of receipt or withdrawal of currency.

A separate accounting account for accounting for the receipt and expenditure of foreign currency is not provided, therefore, an independent sub-account "Cash desk in foreign currency" is opened for account 50 "Cashier".

If there is a foreign currency in the cash desk of the organization, the exchange rate may change and it becomes necessary to recalculate the currency at the changed rate with the determination of the exchange rate difference. The reflection of the exchange rate difference can be issued with an accounting certificate. In cases of an increase in the exchange rate, the cashier, on the basis of an accounting statement, makes an entry in the cash book in the “Income” column, and in the event of a fall in the exchange rate, in the “Expense” column (accounting statements are attached to the cashier's report along with other supporting documents). These transactions are reflected in the accounts:

when the exchange rate rises

D-t 50 "Cashier", sub-account "Cash desk in foreign currency"
Kt 91 "Other income and expenses";

in the event of a fall in the exchange rate by the return correspondence of accounts.

But it is possible to avoid accounting for currency conversion transactions in the cash book. There will be no such reflection if the currency is issued to accountable persons on the day it is received from the bank and handed over to the bank on the day it is returned to the cash desk of the organization.

Cash audit

1.2 Primary documentation for cash accounting

The State Committee of the Russian Federation on Statistics decides:

Approve the unified forms of primary accounting documentation agreed with the Ministry of Finance of Russia and the Ministry of Economy of Russia and put them into effect from January 1, 1999:

accounting for cash transactions

Incoming cash order KO-1

An incoming cash order is used to register the receipt of cash at the cash desk of a military unit both under the conditions of manual data processing methods and when processing information using computer technology.

An incoming cash order is issued in one copy by an employee of the financial authority, signed by the head of the financial authority (an official authorized to do so).

2. The receipt for the incoming cash order is signed by the head of the financial authority (an official authorized to do so) and the accountant for cash operations (cashier), certified by the seal (stamp) of the accountant for cash operations (cashier), registered in the register of incoming and outgoing cash documents (form according to OKUD 0310003) and is handed over to the person who deposited the cash, and the receipt cash order remains at the cash desk of the military unit.

3. In the incoming cash order and receipts to it:

in the line "Basis" the content of the business transaction is indicated;

in the line "Including" the amount of VAT is indicated, which is recorded in figures, and if products, works, services are not taxed, the entry "without tax (VAT)" is made.

4. In the incoming cash order in the line "Appendix" the attached primary accounting documents are listed with an indication of their numbers and dates of compilation. In the column "Credit, structural subdivision code" the code of the structural subdivision to which the cash is credited is indicated.

Expenditure cash order KO-2

(introduced by Change N 4/99 OKUD, approved by the State Standard of the Russian Federation)

An account cash warrant is used to issue cash from the cash desk of a military unit both in terms of manual data processing and when processing information using computer technology. It is issued in one copy by an employee of the financial authority, signed by the commander of the military unit and the head of the financial authority or officials authorized to do so, and registered in the register of receipt and expenditure cash documents (form according to OKUD 0310003).

2. In the outgoing cash order, the line "Basis" indicates the content of the business transaction, and the line "Appendix" lists the attached primary accounting documents indicating their numbers and dates of compilation.

Journal of registration of incoming and outgoing cash documents

(introduced by Change N 4/99 OKUD, approved by the State Standard of the Russian Federation)

The journal is used for registration by the financial body of the military unit of incoming and outgoing cash orders (forms according to OKUD 0310001, 0310002) or documents replacing them (settlement and payment (payment) statements, applications for advance payments, etc.) before being transferred to the cash desk of the military unit.

Expenditure cash orders issued on settlement and payment (payment) statements for the payment of monetary allowance (wages) and other payments established by the legislation of the Russian Federation are registered after their issuance.

2. Incoming and outgoing cash orders issued for the receipt and issuance of monetary documents are recorded in the journal separately from cash transactions.

Cash book KO-4

(introduced by Change N 4/99 OKUD, approved by the State Standard of the Russian Federation)

It is used to account for receipts and cash withdrawals of the organization at the cash desk. The cash book must be numbered, laced and sealed on the last page, where the entry "In this book __________ sheets are numbered and laced" is made. The total number of laced sheets in the cash book is certified by the signatures of the head and chief accountant of the organization.

Each sheet of the cash book consists of 2 equal parts: one of them (with a horizontal ruler) is filled in by the cashier as the first copy, the second (without horizontal rulers) is filled in by the cashier as the second copy from the front and back sides through carbon paper with ink or a ballpoint pen. The first and second copies of the sheets are numbered with the same numbers. The first copies of the sheets remain in the cash book. The second copies of the sheets must be tear-off, they serve as a cashier's report and do not come off until the end of operations for the day.

Records of cash transactions begin on the front side of the non-detachable part of the sheet after the line "Balance at the beginning of the day."

Previously, the sheet is folded along the cut line, placing the tear-off part of the sheet under the part of the sheet that remains in the book. To keep records after the "Transfer", the detachable part of the sheet is superimposed on the front side of the inseparable part of the sheet and records continue along the horizontal rulers of the reverse side of the inseparable part of the sheet. http://mvf.klerk.ru/blank/ko04.htm

Book of accounting accepted and issued KO-5

cashier

(introduced by Amendment N 4/99 OKUD, approved by the State Standard of the Russian Federation) Consultant.

The book of accounting for funds received and issued by the cashier in the form N KO-5 is used to account for money issued by the cashier from the cash desk of the organization to other cashiers or an authorized person (distributor), as well as accounting for the return of cash and cash documents for operations performed. Form code according to OKUD 0310005. http://blanker.ru/doc/88

To receive, store and spend cash, the organization has a cash desk. The procedure for conducting cash transactions was approved by the Board of Directors of the Central Bank of the Russian Federation on 04.10.93 No. 40. The procedure for the circulation of cash, their delivery to the bank, storage is determined by the Bank of Russia. The organization of cash circulation in Russia is also regulated

The Bank of Russia, which approved the "Regulations on the rules for the organization of cash circulation in the territory of the Russian Federation". In accordance with the said Regulations, the amount of cash in the organization's cash desk is limited by a limit annually set by the servicing bank in agreement with the organization. In excess of the established norms, cash can be kept at the cash desk only on the days of payment of wages, pensions, allowances, scholarships within three working days, including the day the money is received from a credit institution.

To establish a limit on the balance of cash at the cash desk, the organization submits to the bank institution that provides its settlement and cash services a calculation in the form No.

For an organization that includes divisions that do not have an independent balance sheet and accounts with banking institutions, a single cash balance limit is set, taking into account structural divisions.

The cash limit for structural divisions is brought by order of the head of the organization. If an organization has several accounts in various banking institutions, it, at its discretion, applies to one of them with the expectation of setting a limit on the balance of cash on hand. The organization notifies other banks where the corresponding accounts are opened for it about the amount of the provided limit. For an organization that has not submitted a calculation for setting a cash limit to any of the bank's service institutions, the cash balance limit is considered zero, and the cash that has not been deposited with the bank is considered to be over the limit.

The cash balance limit is determined based on the volume of cash turnover of the organization, taking into account the peculiarities of the mode of its activity, the procedure and terms for depositing cash to the bank, ensuring the safety and reducing the transportation of valuables. Moreover, when the proceeds are handed over daily, the balance limit is equal to the amount necessary for the organization to ensure normal operation from the morning of the next day: when the proceeds are handed over the next day - within the average daily cash proceeds; not every day - depending on the established deadlines and the amount of cash receipts; for organizations that do not have cash receipts - within the limits of the average daily cash consumption (except for wages, social payments and scholarships).

The specified limits established by the bank are communicated in writing to organizations, possibly as a second copy of certificate No. 0408020. Usually, the cash limit is set for a year, but at the request of the organization it can be reviewed during the year (changes in the volume of cash turnover, etc.), as well as under the terms of the bank account agreement .

Decisions on spending by organizations of cash proceeds from the cash desk are made by banking institutions annually on the basis of a written application from the organization and a certificate in the form No. , as well as with the bank on loans.

Cash transactions are formalized by standard interdepartmental forms of primary accounting documentation for enterprises and organizations, which are approved by the State Statistics Committee of the Russian Federation in agreement with the Bank of Russia and the Ministry of Finance of the Russian Federation.

The cash desk accepts cash on receipt cash orders signed by the chief accountant or persons authorized to do so. At the same time, a receipt is issued, signed by the chief accountant and the cashier. It should be noted that when receiving money by check from the current account, an incoming cash order is issued, which is registered in the registration journal, and the number and date of the incoming cash order are recorded on the reverse side of the check stub.

The issuance of cash is carried out according to the expenditure cash orders or other properly executed documents (payroll, applications for the issuance of money, invoices, etc.), on which a special stamp is placed, replacing the details of the expenditure cash order.

Documents for the issuance of money are signed by the head and chief accountant or persons authorized by them. If the documents attached to the expenditure cash warrants have an authorizing signature of the head of the organization, his signature on the expenditure cash warrants is optional. Incoming and outgoing cash orders are issued by the accountant of the general or financial department or the chief accountant.

Money to an individual who does not work at this enterprise is issued upon presentation of a passport or other identity document, according to an expenditure cash order, where a signature is affixed on receipt and the data of the presented document.

Wages, allowances, bonuses are paid by the cashier according to payrolls without compiling an account cash warrant for each recipient. After three working days set for the payment of wages, the accountant issues an expenditure cash warrant for the total amount paid according to the payroll. No erasures, blots or corrections in cash documents are allowed.

Cash orders are accepted and issued only on the day these documents are drawn up. Incoming and outgoing cash orders or documents replacing them are not handed over to persons depositing or receiving money. They are transferred to the cashier by the person who issued the document. When issuing funds by proxy, it is attached to the expenditure cash warrant or statement for the issuance of funds.

Upon completion of the operation, the cashier is obliged to sign the debit or credit cash warrants along with the documents attached to them, cancel them with a stamp or inscription: receipt documents - "Received", expenditure - "Paid" indicating the day, month, year. All incoming and outgoing cash orders, as well as documents replacing them, are registered by the accounting department in the register of incoming and outgoing cash orders before being transferred to the cash desk, and the document is assigned a serial number.

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