Accounting for cash and cash documents. Accounting for funds in foreign currency accounts. Accounting for other cash

Economic entities in the course of their activities use cashless payments and payment for cash. Accounting money the enterprise gives an idea of \u200b\u200bthe receipt, expenditure, movement of money. At the same time, the rules for the use of cash are regulated by law.

Goals and objectives of cash accounting

Considering that the money of economic entities, both in cash and in non-cash form, is one of the most highly liquid assets, the accounting of funds should fully provide data on the sources of their receipt and the direction of further use. Operations with financial resources involve the performance of tasks such as:

documenting records of the organization's finances;
observance of the legislation in the course of calculations of various types;
targeted use of funds;
settlements with counterparties, the budget, employees and other creditors.

The theoretical foundations of accounting for cash and their movement are reflected in PBU 23/2011. As part of the financial statements for the analysis of information about the finances of the enterprise use Form 4 "Statement of cash flows". The peculiarities of accounting for cash also lie in the fact that economic entities that simultaneously apply several taxation regimes need to maintain separate control over cash and non-cash receipts and costs.

The tasks of accounting for funds are also in the analysis of information on operations carried out for tax purposes. So, the register of accounting for the expense of funds gives an idea of \u200b\u200bthe actual costs of the entity in the current period.

Accounting for the organization's funds

Accounting for the organization's funds implies control over their actual receipt and use. Being a highly liquid asset, cash includes:

funds in bank accounts;
cash on hand;
the funds issued by the account;
other assets with a high degree of liquidity.

Payments, especially accounting and control of cash in cash, are usually entrusted to the financially responsible person.

Cashless movements in mandatory must be supported by appropriate records. If an organization or individual entrepreneur uses cash in the course of its activities, then such transactions must strictly comply with all the rules of cash discipline. At the same time, it is allowed to keep records of cash in a simplified form for small businesses and individual entrepreneurs.

The accounting of funds in the enterprise is formed using accounts:

52 "Currency accounts";
55 "Special accounts in banks";
57 "Transfers on the way".

Accounting for cash and non-cash funds

Cash turnover is strictly regulated. Cash accounting is subject to the Procedure for Conducting Cash Operations approved by Ordinance of the Bank of Russia dated March 11, 2014 No. 3210-U. Any incoming or outgoing transactions must be reflected using unified documents, including the cash book, cash orders, must be approved in further comply with the limit on cash balances. A financially responsible person is appointed responsible for the execution of cash transactions.

Cash flow accounting in LLC in cash can be located on sub-accounts:

50.1 - all funds in local currency are taken into account. The presence of foreign cash requires the opening of additional sub-accounts;
50.2 - operating cash desks, are used at additional points of receipt of money, for example, in retail outlets;
50.3 - opens if other monetary documents are stored at the organization's cash desk - tickets, stamps, etc.

Example 1.

The organization's cash desk has a cash balance limit of 45,000 rubles. At the beginning of the working day, there were 35,000 rubles at the cash desk. The following operations were performed: receipt of payment from buyers - 18,000 rubles, withdrawal from the bank for salaries of employees - 118,000 rubles, salary issuance - 118,000 rubles, issuance of a sub-report - 25,000 rubles. The cash accounting table (income, expense, balance) will look like this:

Opening balance

Amount, rub.

the name of the operation

Ending balance

Payment from buyers

Receipt from current account

Payment of salaries to employees

Issuance of funds accountable

Accounting for cash by bank transfer is carried out using account 51 - open accounts in the bank. Receipts form account debit, write-off - credit. Examples of entries:

Дт 51 - Кт 62 - payment from contractors is credited;
Dt 68 - Kt 51 - payment of taxes;
Дт 60 - Кт 51 - payment to suppliers;
Dt 91 - Kt 51 - commission for banking services has been written off.

Most of the incoming expense transactions must necessarily be made in a non-cash form, since the law restricts payment in cash. Between legal entities such calculations should not exceed 100,000 rubles under one contract.

It is allowed to open several bank accounts. Account 52 is used to store money in the currency of other states. Accounting for cash flows on this account is subject to currency regulation, that is, balances in foreign currency are converted into rubles upon the fact of performing any operations. As a result, exchange rate differences are formed - positive or negative, depending on the ruble exchange rate on the date of the transaction.

Accounting for other cash

In addition to cash and settlement accounts, economic entities have the right to store funds using special accounts with the bank: letters of credit (one of the forms of non-cash payments, in which the bank transfers funds at the request of the client), deposits, checkbooks. For these purposes, the accounting of funds is carried out using account 55.

Special bank accounts are used when special transactions are required. For example, deposits are used to store money in credit institutions at higher interest rates, while check documents contain instructions for issuing funds to the bearer.

Another account that reflects information about the availability of money is account 57 “Cash in transit”. It is used in cases where there are some temporary differences in movement, for example:

Dt 57 - Kt 50 - the money was issued from the cash register to replenish the bank account;
Dt 51 - Kt 57 - credited to a bank account.

Cash accounting (briefly) is a generalized information about the movement, receipt and use of cash assets in the enterprise.

Cash audit

1.2 Primary documentation for the accounting of funds

State Committee Russian Federation on statistics decides:

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

for accounting of cash transactions

Receipt cash order KO-1

A cash receipt order is used to register the receipt of cash at the cash desk of a military unit both in terms of manual data processing methods and when processing information using computer technology.

A cash receipt 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. A receipt for an incoming cash order is signed by the head of the financial body (an official authorized for this) and an accountant for cash transactions (cashier), certified by the seal (stamp) of an accountant for cash transactions (cashier), registered in the register of receipts and expenditures cash documents (form according to OKUD 0310003) and is handed over to the person who handed in cash, and the cash receipt remains at the cash desk of the military unit.

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

the line "Basis" indicates the content of the business transaction;

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

4. In the receipt cash voucher in the line "Appendix" the attached primary accounting documents are listed, indicating their numbers and dates of drawing up. In the "Credit, structural unit code" column, the code of the structural unit to which the cash is accrued is indicated.

Expense cash order KO-2

(introduced by Amendment No. 4/99 OKUD, approved by the State Standard of the Russian Federation)

An expense cash order is used to register the issuance of 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 written out 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 by officials authorized to do so, and registered in the register of incoming and outgoing cash documents (form according to OKUD 0310003).

2. In the cash outflow order in the line "Basis" the content of the business transaction is indicated, and in the line "Appendix" the attached primary accounting documents are listed, indicating their numbers and dates of drawing up.

Journal of registration of incoming and outgoing cash documents

(introduced by Amendment No. 4/99 OKUD, approved by the State Standard of the Russian Federation)

The journal is used for registration by the financial authority 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 the issuance of an advance, etc.) before transferring to the cash office of the military unit.

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

2. Receipt and expense cash orders issued for the receipt and issuance of cash documents are registered in the journal separately from cash transactions.

Cash book KO-4

(introduced by Amendment No. 4/99 OKUD, approved by the State Standard of the Russian Federation)

It is used to record receipts and disbursements of cash of the organization at the cash desk. The cash book should be numbered, laced and sealed on the last page, where the entry "__________ sheets are numbered and laced in this book." 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 horizontal ruling) 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 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 are not torn off until the end of 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".

The sheet is preliminarily bent 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 "Transfer", the detachable part of the sheet is placed on the front side of the non-detachable part of the sheet and the records are continued along the horizontal rulers of the reverse side of the integral part of the sheet. http://mvf.klerk.ru/blank/ko04.htm

Book of accounting of accepted and issued KO-5

cashier

(introduced by Amendment No. 4/99 OKUD, approved by the State Standard of the Russian Federation) Consultant.

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

The organization has a cash desk to receive, store and spend cash. The procedure for conducting cash transactions was approved by the Board of Directors of the Central Bank of the Russian Federation on October 4, 1993, No. 40. The procedure for handling cash, depositing it in a bank, and storing it is determined by the Bank of Russia. Organization of cash money circulation on the territory of Russia it is also regulated

The Bank of Russia, which approved the "Regulations on the rules for organizing cash circulation in the Russian Federation". In accordance with the said Regulation, the amount of cash at the cash desk of the organization is limited by the limit set annually 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, benefits, scholarships within three working days, including the day of receipt of money at a credit institution.

To establish a limit on the cash balance at the cash desk, the organization submits to the bank institution that carries out its settlement and cash services, a calculation according to the form No. 0408020 "Calculation for the establishment of a cash balance limit for the enterprise and issuing a permit for spending cash from the proceeds coming to its cash desk."

For an organization, which includes subdivisions that do not have an independent balance sheet and accounts in bank institutions, a single limit on the cash balance is set taking into account structural subdivisions.

The cash limit for structural units is set by order of the head of the organization. If the organization has several accounts in various bank institutions, it, at its discretion, applies to one of them with the expectation of setting a limit on the balance of cash in the cash desk. The organization notifies other banks about the amount of the provided limit, where the corresponding accounts are opened for it. 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 not deposited to the bank is over-limit.

The limit of the cash balance is determined based on the volume of the organization's cash turnover, taking into account the peculiarities of the mode of its activities, the procedure and timing of the delivery of cash to the bank, ensuring the safety and reducing the transportation of valuables. Moreover, when the proceeds are handed over on a daily basis, the balance limit is equal to the amount required by the organization to ensure normal operation in the morning of the next day: when the proceeds are handed over the next day - within the limits of the average daily proceeds in cash; not daily - depending on deadlines change and the amount of cash receipts; for organizations that do not have cash receipts - within the limits of the average daily cash expenditure (except for salary expenses, social payments and scholarships).

The specified limits set by the bank are communicated to organizations in writing, 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 revised during the year (change 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 taken by bank institutions annually on the basis of a written application of the organization and a certificate in the form No. 0408020, taking into account their compliance with the procedure for working with cash, the state of settlements with the budget of all levels, state extrabudgetary funds, suppliers of raw materials, materials, services, as well as with a bank for loans.

Cash transactions are drawn up with 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 of cash orders signed by the chief accountant or authorized persons. In this case, a receipt signed by the chief accountant and the cashier is issued. Note that when money is received 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 back of the check spine.

Cash is issued according to cash outflow vouchers or other duly executed documents (payroll, applications for issuing money, invoices, etc.), on which a special stamp is placed, replacing the details of the cash outflow order.

Documents for issuing money are signed by the head and the chief accountant or persons authorized by them. If on the documents attached to the cash outflow vouchers there is a permitting signature of the head of the organization, his signature on the cash outflow vouchers 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 expense cash voucher, where the signature in receipt and the data of the presented document are affixed.

Wages, benefits, bonuses are paid by the cashier according to payrolls without drawing up an expense cash order for each recipient. At the end of the three working days set for the payment of wages, the accountant issues an expense cash order for the total amount paid on the payroll. No erasures, blots or corrections in cash documents are allowed.

Money on cash orders is accepted and issued only on the day these documents are drawn up. Receipt and cash outflow vouchers or documents replacing them are not handed over to persons who deposit or receive money. They are transferred to the cashier by the person who issued the document. When issuing funds under a power of attorney, it is attached to an expense cash order or statement for issuing funds.

Upon completion of the operation, the cashier is obliged to sign the expense or receipt cash orders together with the documents attached to them, to redeem them with a stamp or inscription: receipt documents - "Received", expense documents - "Paid" indicating the date, 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 cashier, and the document is assigned a serial number.

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Cash accounting source documents - the accountant, but not by any means the cashier, issues an expense and cash receipt order. Receipt and debit orders are registered in the register of cash documents.

Required details for an expense and incoming cash document are:

the name of the company that issued the document,
number of the document on the registration journal,
date of preparation of the document,
signatures of persons responsible for receiving and issuing money.

The receipt of cash at the cash desk of the enterprise is recorded by a credit slip, which is signed by the chief accountant and the cashier who accepted the money... In addition to the signatures of the chief accountant and the cashier, a seal is put on the receipt to the parishioner.

The expense of money from the cash desk is reflected in the cash outflow order, which is signed by the management of the organization, the chief accountant and the cashier. In the issue slip, the recipient of cash with his own hand writes in words the amount of money received, puts the date and signature in receipt.

Issuance from the box office, bonuses, etc. is drawn up with a payroll, in which the persons indicated in it put their signatures in receipt of cash. The payroll is signed by the management, ch. accountant and cashier... The payroll indicates the date of compilation, the number of the statement, the period for the payment of money from the cash desk, the number and date of the debit slip to which the statement will be attached.

Accounting for cash, primary documents on transactions at the cash desk, at the end of the working day, are recorded in the cash book. The cashier calculates the daily turnover and displays the cash balance at the checkout. Reflection of transactions in the cash book is made in 2 copies... One remains in the cash book, and the second - the cashier's report, with the cash documents attached to it, is submitted to the accounting department for verification.

Erasures in cash documents, cash register log and cash book are prohibited.

Cash accounting

The cashier is responsible for accounting for cash in the cash register, with whom, when or assigning responsibilities for maintaining the cash desk of the enterprise an agreement on full sole financial responsibility is signed.

Cashier at the end of the working day must reconcile the cash balance at the cash desk with the balance on the cash book, which should not be more than the established limit.

In accounting, information on an increase or decrease in the amount of cash at the cash desk of the enterprise is reflected on account 50.

By debit of this account the receipt of cash at the cash desk is taken into account, and the loan is spent.

To receive money from the population or others and individual entrepreneurs, a cash register (cash register) must be used. For ignoring this requirement, penalties are provided.

In order to control the movement of cash, maximum size for cash payments, which is equal to 100 thousand rubles under one contract.

Synthetic accounting of the availability of money is kept in the general ledger. Analytical accounting reflects information on each cashier separately. At the end of the month, the balance is calculated - the balance.

Keeping records of cash transactions, working with cash and monitoring the receipt and expenditure of money at the cash desk trust trusted specialists.

Non-cash funds, accounting features. The procedure for buying and selling foreign currency. Accounting entries for the accounting of BSO, letters of credit, checks and other types of funds.

Accounting for cash transactions of the enterprise

All cash cash settlements organizations are reflected on a special account 50 "Cashier". And every action with money is called a cash transaction. In the article, we will dwell in more detail on the peculiarities of accounting for cash transactions at the enterprise and at individual entrepreneurs, consider account 50 of accounting, posting on account 50, reflecting the main cash transactions, documenting cash transactions. By the way, non-cash payments are recorded on account 51.

Rules for conducting cash transactions

The main document governing all cash transactions is the Regulation "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation" dated 12.10.11 No. 373-P. Also, starting this year, the Bank of Russia Ordinance “On the procedure for conducting cash transactions of legal entities. persons and the simplified procedure for conducting cash transactions by individual entrepreneurs and business entities. "

According to this provision, it is not necessary for the cash register to have a separate room, it is enough to allocate some area in the room. In small organizations, where there are few cash transactions, a special place is usually not equipped. Otherwise, a special room with an iron door, a panic button and a small window must be allocated for the cash register.

All cash and other material values \u200b\u200bin the cash register must be kept in a safe. The key to it is only with the cashier, and a duplicate in a sealed envelope is kept in the safe of the head of the organization.

There should be no foreign valuables in the cash box safe. In the case of an inventory, all surplus found goes to the organization's income. But the shortages are collected from the cashier, unless another guilty person is established.

The cashier is responsible for the values \u200b\u200bentrusted to him. For this, an agreement on full material responsibility is concluded with him. There is no criminal liability for improper handling of cash transactions and shortages. But various penalties can be applied to the guilty person:

deduction of identified shortages from wages
rebuke
dismissal under article of the Labor Code of the Russian Federation

The amount of cash on hand has a certain limit. During the day, it is allowed to exceed the established limit, but by the end of the working day, if the excess occurs, then all the excess cash must be returned to the bank.

But there are situations when there is no way to take the money. In this case, they resort to a little trick: the entire amount above the limit is reported, as a rule, to the head or chief accountant, and in the morning of the next day it is returned as an unused accountable amount.

It is also allowed to exceed the limit on the days of payment of wages. But at present this is rare, since all transfers are made in a non-cash way directly to salary cards.

Each operation for issuing funds must be carried out with a written order from the head or according to the provided statement.

Execution of documents for cash transactions

Any posting or spending of funds must be documented by a receipt (PKO) or expenditure (RCO) cash order. In this case, each operation is reflected by an entry in the cash book, and PKO and RCO are recorded in the register of incoming and outgoing cash orders.

In the cash outflow order, the amount to be received, the date and the receipt of the recipient must be indicated in words. When registering an incoming cash order, the cashier must issue a receipt with his signature and the seal of the organization.

The transfer of cash from the cash desk to the current account is carried out on the basis of an announcement for a cash contribution. In turn, to receive cash from the current account, a check is drawn up.

When drawing up cash documents, you need to remember that these documents do not tolerate any corrections and errors. Therefore, when specifying incorrect data, it is necessary to issue new form cash document.

Accounting for cash transactions in the company (postings on cash transactions)

As already mentioned above, account 50 "Cashier" is used to record cash. Account 50 in accounting is active, it records assets - cash, which means that the debit reflects cash receipts to the cash desk, and credit reflects cash outflows from the cash desk. Next, let's take a closer look at cash transactions using examples with postings.

Cash consumption

1 - submission to submission.

Issuance is carried out on the basis of an application signed by the head. The application must indicate the amount and its purpose, as well as when the report must be submitted. If it is not specified, then the report must be submitted within 3 days. Overruns are also issued only by order of the head.

For the issuance of business travelers, there must be an order to send a person on a business trip, as well as an order from the head.

For all these cases, the wiring will be the same.

D71 K50 - the money was issued on account.

2 - delivery of cash to the bank.

The documents on the basis of which this cash transaction is performed - a bank statement on a current account, a memorial order. The transaction for depositing cash to the bank looks like:

D51 K50 - the money was transferred from the cash desk to the current account.

Likewise for foreign currency accounts and special bank accounts.

D52, 55 K50 - cash was transferred from the cash desk to a foreign currency (special) account with the bank.

If the funds have been deposited with the bank, but they have not been credited to the current account, then the transaction is made through the account. 57 "Transfers on the way". Postings look like:

D57 K50 and D51 K57.

3 - payment of wages.

Salaries are issued to staff based on payroll or payroll. If there is a statement, you do not need to re-sign for receipt at the cash register. The posting for the payment of salaries to staff looks like:

D70 K50 - issued wage employees.

4 - payment of income from participation in the organization to persons who are not employees of the organization, the posting has the form D76 K50.

5 - payment of deposited amounts, most often according to the statement. You also post D76 K50 for this activity.

6 - there is a shortage of funds at the cash desk.

D94 K50 - the cash register shortage is reflected.

Cash arrival

1 - receiving funds from the current account, posting D55 K51.

Be sure to attach the spine of a check for receiving cash from the current account.

2 - receiving cash from customers, posting D50 K62.

3 - return of the unused reporting amount - D50 K71.

4 - return of excessively transferred wages - D50 K70.

5 - contributions were made from the founders to the authorized capital - D50 K75 / 1.

Features of accounting for cash transactions for individual entrepreneurs

According to the new Decree for individual entrepreneurs with simplified tax accounting, there are a number of exemptions in the management of the cash desk:

the concept of "cash" does not apply to entrepreneurs themselves
the ban on spending funds received at the cashier for personal needs has been canceled
you can not set a cash limit
if an individual entrepreneur maintains tax records according to the book of income and expenses, then it is not required to keep a cash book
if the cash book is not maintained, then PKO and RCO can be omitted
all cash transactions can be carried out by a cashier, manager or the individual entrepreneur himself

At the same time, no one canceled the accounting of the receipt of proceeds on the cash register, and therefore the journal of the cashier-operator of the SP continues to keep.

Typical transactions on account 50 "Cashier":

Cashier limit - who sets and how it is calculated

In order to ensure the safety of cash, to facilitate its accounting, organizations and enterprises set a limit on the cash balance, that is, the maximum possible amount of cash that remains in the cash desk at the end of the day. How to calculate the cash limit, what formulas are used for the calculation, who sets the cash limit?

The procedure for establishing the cash limit is regulated by the Regulation on the procedure for conducting cash transactions No. 373-P dated October 12, 2011, in the annex to which the corresponding formulas are given. The regulation determines that the calculation of the cash limit should be carried out not only by legal entities, but also by entrepreneurs, including those without a bank account. One of the innovations is that the cash balance limit is set by the enterprises and individual entrepreneurs themselves, and not by banks, as it was before.

If the company has separate branches, the calculation of the cash balance limit is made taking into account the cash in these departments. The only exceptions are divisions that have a bank account. They must have their own cash limit.

The procedure for calculating the cash limit for enterprises with cash proceeds

Legal entities and entrepreneurs whose activities involve the receipt of cash for goods sold, work done, services rendered calculate the cash limit using the formula:

L \u003d V / T * Nc

L - cashier limit (in rubles)

V is the total cash flow for the billing period (for newly created enterprises - the estimated receipt)

T - the period for which the above receipt of cash occurs (in working days)

Nc is the interval set by the head of the enterprise (in working days) between money transfers to the bank.

Cash inflows should be determined based on the peaks of previous years, taking into account the available dynamics. Settlement period for the cashier limit, any relevant period from the past, not exceeding 92 working days, can become. The interval between the days of transfer of cash to the bank or delivery to the entrepreneur should not be more than seven working days, and in the absence of a bank in the locality - fourteen working days

The meaning of the formula used to calculate the cash balance limit is very simple. The average daily revenue (usually the maximum possible) is determined and multiplied by the number of days that this money will accumulate in the cash desk before being transferred to a bank account.

The procedure for calculating the cash limit in the absence of revenue

Organizations that do not have cash receipts calculate using a similar formula, in which, instead of proceeds, funds received at the bank for issuance are indicated:

L \u003d R / T * Nn

L - cashier limit (in rubles)

R is the amount of cash issued for the billing period

T - the period for which this issue took place (maximum 92 working days)

Nn is the interval (in working days) between the receipt of funds for issuance by a bank check or from an individual entrepreneur who does not have a bank account.

Here, as in the previous case, one should take into account the past periods of maximum payouts, or the expected payouts - for newly created enterprises. The maximum allowable interval between receiving is the same - 7 (14) days.

Any option for calculating the cash balance limit does not take into account cash received for paying salaries, scholarships, benefits and other similar purposes, starting from the day these funds are received from the bank account. It should be remembered that according to the Regulation on Cash Operations, no more than five working days are allocated for the issuance of salaries and other benefits.

Another exception, when it is permissible to exceed the cash limit, are weekends and holidays. This refers to days that are working days for the enterprise, and days off for the bank.

In all other cases, exceeding the cash balance limit is unacceptable. If this happens, you must immediately deposit the funds to the bank (or individual entrepreneur). Another option would be to issue a certain amount under the report to one of the employees. Control over compliance with the cash limit at the cash desk is carried out according to the cash book 0310004 after the withdrawal of the balances at the end of the working day.

Order to establish a cash limit

The accepted limit of the cash balance is drawn up in the form of an order of the head of the enterprise or an individual entrepreneur. The appendix to the order contains the calculation of the cash limit, which must contain:

selected period for calculation (month, quarter or other period)
the amount of revenue (issue) for this period
selected interval of delivery (receipt) of cash
the obtained calculation result (rounded to the nearest whole number of rubles).

The order can set any validity period for the limit, from one month to several years. In case of possible changes in cash flow, the cash balance limit can be recalculated at any time. In the absence of an order setting the cash limit, it is assumed to be zero, that is, at the end of the working day, there should be no cash on hand.

Supervisory authorities can check compliance with the cash balance limit. If the limit is exceeded, the company is subject to penalties.

Forms of strict reporting

Documents that are issued instead of a cash register check when making settlements with the population for services rendered are called strict reporting forms (SRF). These documents refer to cash documents and must obey certain requirements, have certain details. What concerns SRF, what are the requirements for strict reporting forms, accounting features (postings).

What is a strict reporting form:

Tourist packages
Air, train tickets and other travel documents
Theater tickets and more

BSO can be used exclusively for services to the public. They are not used when selling goods.

The Ministry of Finance of the Russian Federation prohibits printing BSO using ordinary computers. Such forms are usually ordered from printing houses. Not everyone is given the opportunity to independently develop SRF. For this reason, if the executive authorities are vested with the powers necessary to approve the SSO forms (in accordance with the legislation of the Russian Federation), then the only option would be to use the approved forms.

Requirements for strict reporting forms

Guided by article 2 paragraph 1 Federal law RF, all individual entrepreneurs and organizations undertake to use a cash register (cash register), which must be included in the State Register when they make financial settlements for services rendered or goods sold.

Individual entrepreneurs and organizations have the right to carry out financial settlements by issuing only SRF (without the use of cash register machines).

The rules for approving forms of SRF, equated to cash register receipts, as well as their storage, accounting and destruction, are established by the Regulation on settlements using payment cards or cash, which is established by the Government Decree of 31.03.2005.

SSO forms must be approved by the Ministry of Finance of Russia and can be used by any individual entrepreneur and organizations that provide services to the population for which these forms were established.

Mandatory details of strict reporting forms:

Document title, series and six-digit number
Name of the organization
TIN assigned to the organization
Location of the current executive body or an authorized person of the organization
Type of service
Date of preparation of the document and calculations
Service cost
Payment amount in cash or by payment card
Name and position of the person who is responsible for the operation and his signature
Organization stamp
Other details characterizing the specifics of the service that is provided

BSS are made by typographic method according to the approved form. It is possible to print the forms on your own only if there is a specially designed equipment for this - a cash register that meets the requirements specified in paragraph 11 of Resolution No. 359.

Accounting of strict reporting forms

All information about SRF should be entered into the Nomenclature reference book. For them, the flag "Strict accounting form" is set, for positions that are accounted for at par value, the flag "Accounting for par value" is additionally set.

Receipt of forms of strict accounting is documented with the document “Receipt of goods and services” and the type of operation - “Forms of strict accounting”.

In the fields "Amount" and "Price" indicate the data for accounting on the balance sheet.

For operations to move SRF, use the document "Movement of goods" and the type of operation - "Forms of strict accounting". Information about movements is displayed in the "Forms" tab.

Write-off of SRF is drawn up with the document "Write-off of goods" and the type of operation - "Forms of strict accounting". The fields "Off-balance account" and "Accounting account" and all tax accounting data are filled in the same way as the document "Receipt of goods and services".

When writing off spoiled SRF, use the document "Change in the tax purpose of inventories", the type of operation - "Goods". After that, SRF is written off from the new designated purpose. To do this, use the document "Write-off of goods".

For accounting of strict reporting forms, off-balance account 006 is used. SRF are taken into account in the debit of account 006, as the forms are used, they are debited from credit 006.

The process of making a BSO is accompanied by a number of costs. If the forms are made using a special printing house, then the costs will be the cost of these forms, taking into account the payment for the services of the printing house, in accounting, the costs of producing strict reporting forms are written off by posting D20 (44) K60. Writing off the costs of making forms on their own is made out by the same posting, but the cost of ink for KKM, depreciation of KKM, paper will act as costs.

Storage of SRF

The storage of strict reporting forms should be organized in a specially equipped place for this, for example, in a metal cabinet. The necessary level of security must be ensured, and the room must not have high humidity.

The storage period for strict reporting forms is five years. After this period, the SSO can be subjected to the destruction procedure.

Features of accounting for non-cash funds (account 51)

In the course of its activities, the organization conducts both cash and non-cash payments. For accounting of cash settlements there is a cash desk, cash accounting is kept on account 50 "Cashier". Non-cash payments are accounted for on account 51 "Settlement account". Let us dwell in more detail on the peculiarities of accounting for non-cash funds of an enterprise, what forms of non-cash payments exist, what typical accounting entries on account 51 reflect the accounting of non-cash money.

To account for non-cash settlements, the company opens a current account in the bank (Procedure for opening a current account). This account will receive non-cash funds from buyers and other counterparties, from the current account the organization will settle accounts with its partners, suppliers, and the budget.

Accounting for non-cash funds (account 51)

51 accounting accounts keep records of non-cash funds of organizations.

His analysis shows that this account is active and always has a debit balance. The debit 51 of the account is intended to reflect the receipt of non-cash funds to the settlement accounts (the asset increases), the credit of account 51 reflects the write-off of funds (the asset decreases).

Funds are debited by payment order. It is drawn up in duplicate and submitted to the bank. A bank note is put on one copy stating that the order was accepted, after which it is sent back. When the money from the cash register is deposited into the current account, an advertisement is made for a cash installment.

Basic postings on account 51:

Typical transactions for the receipt of non-cash funds to the current account:

Payment or advance payment comes from the buyer - D51 K62;

Cash deposit from the cash desk of the enterprise to the bank - D51 K50;

Cashless contribution to Authorized capital - D51 K75;

Obtaining a long-term (short-term) loan - D51 K67 (66);

Typical transactions for the disposal of non-cash funds from the current account:

Supplier payments - D60 K51;

Withdrawing money to the cashier from the account - D50 K51;

Payment of dividends - D75 K51;

Loan (credit) repayment - D67 (66) K51.

The main organizational principles of cashless payments are:

Documentary support.

Payments by banks or any other settlement institutions are possible only on the basis of a written order of the client, order of the courts and other authorities that have such a right in accordance with the law. Also, funds can be debited based on a withdrawal order. There are also individual cases when banking institutions have the right to write off funds from the accounts of organizations at the request of creditors without authorization. Such a right must necessarily be spelled out in the service agreement.

Urgency.

This principle applies to the procedures and terms for processing documents by banks, the timing of debiting, as well as crediting funds to accounts. Some banks, for example, the Bank of Russia, set certain deadlines for cashless payments.

Payment security.

This principle allows you to make payments from accounts within the amount available on them. Documentary instructions concerning the debiting of funds from accounts must be executed by the bank and correspond to the sequence of debiting funds.

Free choice of the form of cashless payments.

There are several forms of non-cash payments, which are established by current legislation (by letter of credit, collection, settlements by payment orders and check). Organizations have the opportunity to choose the most suitable for themselves.

Unification of payment documents.

Settlement documents, as established by law, must be drawn up in electronic or paper form on uniform forms.

These documents contain the following details:

Payment type
Name of the settlement document
Year, day, month of issuing the current account, its number
Full name of the payer or organization name, account number, taxpayer's TIN, location and name of the bank, subaccount number
Full name of the beneficiary, his account number, TIN, location and name of the beneficiary's bank, BIC, sub-account number
Amount of payment
Purpose of payment
Payment order
Seals and signatures of authorized persons

The persons participating in the transaction have the right to choose the form of cashless settlement that suits them best. The settlement system was created to ensure favorable conditions for the circulation of funds, therefore suppliers are interested in payments without delays, otherwise it deprives them of proceeds from sales and complicates the implementation of financial and production tasks. If the payment is delayed, the buyer generates accounts payable, thereby violating the principles of organizing the movement of finance.

The most common forms of cashless payments:

With checks
Using payment payments
By means of letters of credit
Collection orders
Payment requirements

Payment order.

Such an order is called the order of the payer to the bank to transfer a certain amount of money to the account of the recipient, which is opened in the same or any other bank.

Letters of credit.

Settlement with letters of credit is a settlement transaction for special bank accounts. Accounting for settlements by letters of credit is carried out on account 55 "Special bank accounts" subaccount "letter of credit".

Calculations using checks.

Carried out from a limited checkbook. This form of payment is very convenient. The main advantage is that payment is made simultaneously with the dispatch of goods, products.

The check represents security, which contains an order to the bank from the drawer to make a payment for the amount specified in the check.

Settlements using collection.

Such calculations represent banking operation, during which the bank, on behalf of the client, takes actions to receive payment from the payer. Settlements for collection are carried out on the basis of collection orders.

Typical postings on account 51 "Current account":

Current account opening procedure

Usually, organizations and enterprises carry out money settlements through wire transfers. For this, current accounts are used, which can be ruble or opened in foreign currency.

A current account is a bank account intended for storing funds of an economic entity and making settlements in a non-cash form.

An organization can use one current account, both for receiving funds and for making payments from it. At the same time, the legislation does not limit the number and types of accounts opened for one legal entity, including when opening them in different credit institutions.

The procedure for opening a current account for a legal entity

Each bank has its own procedure for opening a current account. But there are also mandatory requirements for everyone on the procedure for opening and closing bank accounts, which are determined by Bank of Russia Instruction No. 28-I of September 14, 2006.

Documents for opening a current account

The Instruction says that the opening of a bank account is carried out on the basis of a bank account agreement, which is concluded after the provision of all the required documents and the identification of the client. It also contains a list of documents that must be provided to open an account to a legal entity registered in accordance with Russian law.

Taking into account the clarifying Instructions of the Bank of Russia No. 2009-U dated May 14, 2008, No. 2342-U dated November 25, 2009, if it is necessary to open a current account, a legal entity must submit the following documents to the bank:

state registration certificate
constituent documents (charter, standard regulation, normative acts)
licenses for the right to carry out activities that are subject to licensing
a card with samples of signatures of authorized persons and the seal of the company
documents that confirm the powers of the above persons
documents on the powers of the sole executive body of a legal entity opening a bank account
certificate of registration or other document stipulated by law issued by the tax inspectorate
an application in the form of a bank for opening an account.

If copies of documents are provided, they must be notarized or certified by an authorized person of the bank.

In order to combat corruption and other illegal activities, the law requires banks to identify customers who applied to open a current account. In this regard, and also taking into account its own regulations, each bank supplements the above list with other necessary documents. Most often, banks require the following additional documents:

a questionnaire filled out in the form of a bank
TIN of a legal entity
data on the structure and composition of governing bodies
extract from the register of shareholders (for JSC)
documents that confirm the location of the legal entity at the actual address
powers of attorney for persons who are authorized to manage the funds on the account
contact information of the company and authorized persons.

The Bank has the right to demand other documents at its own discretion. Some credit institutions before opening an account, they conduct an interview with the head of the enterprise. The results of the interview will influence the decision to open.

After receiving all required documents and information, the bank checks them and identifies the client in accordance with the requirements of the law. It takes several days, after which a decision is made on the possibility of signing a bank account agreement. Additional agreements may be drawn up to the agreement on the undisputed write-off of amounts to pay off the company's credit debt and on other systematic payments from the current account.

The legislation of the Russian Federation requires fixing the fact of opening a current account by an organization in tax authorities and the territorial office of the Pension Fund. In this case, the bank is obliged to send a corresponding notification to the client's tax office within five days from the date of registration of the account. The legal entity notifies in writing the tax inspectorate and the authorities for controlling the payment of insurance premiums within a period of not more than seven days from the date of signing the bank account agreement.

Features of accounting for foreign currency

Organizations - legal entities in the course of their activities, in addition to cash and non-cash payments in domestic currency, can use foreign currency. First of all, this is caused by the need to pay for import contracts. But the acquisition of currency can be carried out for other purposes as well: repayment of foreign exchange obligations, issuing travel allowances for employees traveling abroad, paying salaries in foreign representative offices of the company.

Currency transactions in accounting

When accounting for foreign exchange transactions, organizations and enterprises should be guided by the Regulation on accounting PBU 3/2006, provisions of Federal Law No. 173-FZ, as well as other regulations governing accounting entries foreign exchange transactions.

These provisions determine the procedure for carrying out foreign exchange transactions. According to these documents, the accounting of currency transactions is carried out in rubles by recalculating the currency value at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction. Due to the fact that official exchange rates are constantly changing, it is decisive that the date of the transaction is reflected in the accounting documents. This will determine the exchange rate difference caused, for example, by the difference in the exchange rate at the time of commitments and their performance. This difference is considered as other income (expenses) and is reflected in subaccount 91.1 (with a positive exchange rate difference), or on subaccount 91.2 (with a negative exchange rate difference).

To carry out additional control of foreign exchange transactions, sub-accounts are opened for the involved accounting accounts, accounting for which is maintained in the corresponding foreign currency. Such a separate accounting of transactions on a foreign exchange account simplifies the maintenance of contracts with foreign partners and helps to analyze them.

To carry out transactions with foreign currency, an organization must open a foreign currency account with a bank. In accounting, the movement of currency funds is reflected in the account "Currency accounts" (52). When working with different currencies, additional subaccounts are opened for this account. Let us analyze transactions on foreign exchange transactions in more detail on transactions for buying and selling foreign currency.

Accounting for buying currency

To purchase currency, you need to transfer the required amount to a ruble bank account. For this, subaccount 57.2 "Cash for the purchase of currency" or subaccount of account 76, designed to account for interactions with debtors and creditors, can be used.

Accounting transactions for the purchase of foreign currency:

Д57.2 (76) К51 - funds were credited to the bank account for the purchase of currency.

Then the bank purchases currency and credits it to the currency account. The postings are as follows:

D52 K57.2 (76) - purchased foreign currency funds are credited to the account

D51 K57.2 (76) - funds not involved in the transaction were returned to the current account.

Accounting regulations dictate that possible costs associated with the acquisition of foreign currency, such as bank fees, should be accounted for as miscellaneous. The posting for accounting for bank commission can be as follows:

D76 K51 - funds were credited to pay bank fees

Д91.2 К76 - the commission is related to other expenses.

By Tax Code commissions are included in other and sometimes non-operating expenses.

In the case of purchasing currency at a rate that does not correspond to the one set by the Central Bank, the resulting exchange rate difference when buying currency is carried out as follows:

D91.2 K57.2 - in case of a loss caused by exchange rate differences

D57.2 K91.1 - with a positive exchange rate difference.

Example of accounting for the purchase of foreign currency

The company needs to purchase $ 5,000 from the bank. To do this, she transfers funds to the bank in the amount of 190,000 rubles. The official dollar rate is 35.93 rubles. The bank was able to purchase currency at 36.4 rubles. Banking commission amounted to 1500 rubles.

Buying transaction currency:

Currency sales accounting

According to the current legislation, proceeds from the sale of foreign currency are considered other income of the enterprise, and the ruble equivalent of the written off currency and the paid commissions are other expenses. In this regard, in the accounting, transactions for the sale of foreign currency are reflected on subaccounts 91-1, 91-2 in correspondence with accounts 57, 76. Account 57 is used in cases where the date of currency debiting and the date of crediting funds from its sale do not coincide. The procedure for accounting for transactions on a foreign currency sales account, as well as accounting transactions for the sale of foreign currency, consider the following example.

Example of accounting for the sale of currency:

The company instructed the bank to sell 10,000 euros from its foreign currency account. The established official rate was 49.7 rubles. On the day of the sale, the euro rate reached 49.9 rubles. Suppose that the transaction was executed exactly at the current rate of the Central Bank. The commission was 2800 rubles.

In the accounting department of the enterprise, the operation is made out by the transactions indicated below.

Selling transaction currency:

Accounting for check books (account 55/2)

A checkbook is a block of check forms that has a specific validity period and is intended for payment for services and goods. Account 55 "Special accounts in banks" is used for accounting of checkbooks. For this purpose, a separate sub-account 2 is opened on account 55. At the same time, letters of credit are recorded on sub-account 1.

A check is an order for the bank to issue the amount specified in it to the person who presented the check. As a rule, checks are used for settlements with legal entities. With the help of a check, an institution can settle accounts with counterparties and withdraw cash from a current account.

To issue checks, you must obtain a special checkbook from the bank. To do this, you should fill out an application for a booklet to a bank where there is an open account. After that, the banking institution will issue a checkbook for a certain number of checks.

Filling out the checkbook

A check is a document of strict accountability, therefore it should be filled out very carefully, avoiding corrections and errors. If an error is made when filling out a check for the withdrawal of funds, it is considered invalid. The form must be crossed out and written "canceled". You don't need to pull out such a check.

The check includes a tear-off part and a spine. After filling in both parts, the right part along the cut line is torn off and transferred to the bank in order to receive money, and the spine remains in the book.

The check should be filled out, observing the following rules:

it necessarily reflects the amount to be issued to the bearer of the check, in words and in numbers. The amount is written in words from the beginning of the line, the amount itself and the currency in which the cash should be paid are indicated, the empty space remaining in the column is crossed out
the details of the owner of the book and the bank must be filled in correctly
it is necessary to indicate the date and place of filling out the form
in the column "to whom" the full name of the person is indicated to whom the check was issued, and to whom the bank should pay the amount
the check must contain an order to issue to the bearer the specified amount funds
the check must be signed by authorized persons and be stamped by the drawer
the recipient of the funds specified in the check signs the receipt of the check
all entries in the receipt are made with a black or blue pen

Accounting checkbooks (transactions)

Opening a checkbook in a bank and further issuing checks are reflected in accounting. The checkbook is on 006 off-balance sheet account "Forms of strict reporting".

Expenses that are associated with obtaining a book are written off to other expenses by posting D91 / 2 K51.
To use the checkbook, you must deposit the amount to a special bank account. Such an operation is reflected accounting entry D55 / 2 K51. The received checkbook is credited to the debit of account 006. When issuing a check, they make up a posting D60 K55 / 2 for the amount of money indicated in the check. In addition, the check that was used must be debited from the 006 credit account.

In the future, when using checks, they are debited from account 006 credit and from account 55/2 credit.

If at the end of the year there are checks in the book, they must be returned to the bank, and the balance on account 55/2 is transferred to the current account, which is reflected by posting D51 K55 / 2.

For cash withdrawals on a check, the bank charges a commission, the institution writes off such expenses as other expenses and reflects by posting D91 / 2 K51.

Postings for posting checkbooks:

Accounting for settlements using a letter of credit

Enterprises for settlements with counterparties can use cash or non-cash funds, in native or foreign currency. Also, an organization can settle accounts with its suppliers using checks and letters of credit. Below we will analyze in more detail the concept of a letter of credit, its types (covered and uncovered, revocable and irrevocable, etc.), below you can find typical transactions that execute settlements under a letter of credit. Finally, a numerical example will be provided to illustrate the accounting process for a covered letter of credit.

Letter of credit concept

Letter of credit is a financial obligation accepted by the bank on behalf of the payer to make a payment in favor of the recipient (within the agreed amount) subject to the conditions specified in the letter of credit. In other words, a letter of credit is a special account opened by a bank, to which funds of the buyer of goods or equipment are transferred, intended for subsequent transfer to the supplier. At the same time, the conditions that must be met to make the payment are stipulated. They usually involve the presentation of the necessary documents that confirm the shipment of the goods.

The main advantage of this form of settlement is the provision of guarantees to both parties to the transaction that the counterparty will fulfill its obligations. IN in this case the bank acts as an intermediary.

Types of letters of credit

Depending on the method of securing payment, letters of credit are covered and uncovered.

Covered is a letter of credit for which the bank serving the buyer transfers the required amount in advance from his current account. A covered letter of credit can be applied in cases where there is no correspondent relationship between the buyer's and the supplier's banks. Otherwise, it is possible to apply an uncovered letter of credit. This form allows the executing bank (supplier's bank) to write off the agreed amount directly from the account of the issuing bank. An uncovered letter of credit can be viewed as a short-term loan provided to the customer of the goods by the bank serving him.

If possible, letters of credit are revocable or irrevocable. Revocable is a letter of credit that allows its change or complete cancellation by the issuing bank without notifying the recipient. In calculations for the most part irrevocable letter of credit is used. They cannot be changed without the consent of the recipient. Under an irrevocable letter of credit, the bank is obliged to make a payment (if all delivery conditions are met) even if the payer's intentions change. If the beneficiary's bank additionally confirms the obligation to make the payment, the unanswered letter of credit is called confirmed. It is considered to be more reliable.

Revolving (renewable) L / C is often used. It implies the restoration of the required amount at the end of the funds on the account, or after payment for each batch of goods.

There are transferable letters of credit, which are opened in favor of the intermediary in the transaction and allow him to contact the executing bank with instructions to transfer funds partially or completely to suppliers.

“With an advance payment” is another type of letter of credit that allows the supplier (seller) to receive the agreed advance payment before the presentation of the shipment documents. In this case, the beneficiary is obliged to provide the executing bank with a receipt for the advance payment.

Accounting of letters of credit (postings)

For accounting, account 55 "Special bank accounts" is used, on which subaccount 1 is opened.

Accounting for a covered letter of credit:

Funds are credited to a covered letter of credit by posting:

D55.01 "Acc." - K51 (66, 67).

Account 51 is used when transferring funds from the company's current account, and accounts 66 and 67 when using short-term and long-term loans, respectively.

Settlements under the letter of credit with the recipient of funds are reflected in the following entry:

D60 (76) - K55.01

At the same time, 60 accounts are used for settlements with suppliers or contractors, and 76 - with other debtors and creditors.

The crediting of unused funds to the ruble (currency) account of the enterprise is reflected by the entry:

D51 (52) - K55.01 (55.21).

Accounting for uncovered letter of credit

Accounting takes place using off-balance sheet account 009 "Security for obligations and payments issued".

Payment to the supplier will be processed by posting:

In this case, the transferred amount is debited from the credit account 009.

Payment costs banking services for the use of a letter of credit, they increase the value of the purchased material assets and are reflected in the corresponding accounts (08, 10, 41). If the use of a letter of credit is not associated with the supply of goods or equipment, then bank commissions are reflected in the account "Other income and expenses" (91-2).

Postings for accounting letters of credit:

Example of accounting for a covered letter of credit

OJSC "Spetsstroy" entered into an agreement with the supplier for the purchase of equipment worth 590,000 rubles (including 90,000 rubles - VAT). For this "Spetsstroy" opened a covered letter of credit in the bank for the same amount. The commission set by the bank for servicing a covered letter of credit is 0.15 percent.

In the accounting department of the enterprise, the transaction is reflected by the following entries:

D55.01 - К51 - 590,000 - funds are transferred to the covered letter of credit
D19 - K60 - 90,000 - VAT included
D08 - K60 - 500,000 (590,000 - 90,000) - equipment accepted for accounting
D60 - K55.01 - 590,000 - money is transferred to the supplier
D08 - K51 - 885 (590,000 x 0.15%) - bank commission is included in the cost of equipment
D01 - K08 - 500 885 (500 000 + 885) - the equipment was put into operation
D68.02 - К19 - 90,000 - VAT is accepted for deduction.

Based on materials: buhs0.ru

For the conduct of cash transactions in the state of the organization, the position of a cashier is provided, who is financially responsible for the safety of all 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 of cash transactions, for recording inventory results" for documenting cash transactions, the following forms are provided:

No. KO -1 "Receipt 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 of funds received and issued by the cashier."

Receipt cash order (form No. KO -1) is used to register the receipt of cash in the cashier of the organization and with manual and computer processing of information. A cash receipt order is issued in one copy by an accounting employee, signed by the chief accountant.

The receipt for the cash receipt is signed by the chief accountant and the cashier. This receipt is sealed, recorded in the register of incoming and outgoing cash documents and handed over to the person who handed over the money, and the incoming cash order remains in the cash office.

An expense cash order is used to register the issuance of cash from the organization's cash desk. An expense cash order is issued in one copy by an accounting employee, signed by the head of the organization and the chief accountant.

An expense cash order is drawn up in the accounting department, recorded in the journal and transferred to the cashier for execution.

Issuance of expenditure orders in the hands of persons receiving money is not allowed.

When issuing money on an expense cash order, the cashier requires the receiving person to present a passport or other identity document of the recipient, writes down the name and number of the document, by whom and when it was issued, and takes away the recipient's receipt.

A receipt for the receipt of 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 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, the cashier makes the inscription “By power of attorney” before the receipt for receiving the money. The power of attorney remains in the documents of the day as an attachment to an expense cash order or statement.

Payment of wages, social insurance benefits and scholarships is made by the cashier according to bills of pay (settlement and payment) without drawing up a cash voucher for each recipient. On the title (title) page of the payment (settlement and payment) statement, an authorization inscription is made for 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 labor remuneration (when going on vacation, illness, etc.) can be issued, as well as the issuance of deposited amounts and money on account of expenses related to business trips to several persons. One-time payments of money for wages to individuals are carried out, as a rule, on account cash vouchers.

At the end of the due dates for the payment of wages, social security benefits and scholarships, the cashier must:

1) in the payroll against the names of the persons to whom the indicated payments have not been made, put a stamp or make a hand-mark “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 to be deposited, compare them with the total on the payroll and affix the inscription with your signature. If the money was given not by the cashier, but by another person, then the statement “I gave out 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 a stamp "Cash outflow order No. __" on the statement.

Organizations are obliged to keep wages not received by employees on time for 3 years and issue them at the first request of the employee. When the deposited wages are deposited to the current account, the purpose of the payment shall indicate "Deposited wages", which also obliges the bank to account for these funds separately.

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

Receipt cash vouchers and receipts to them, as well as expense cash vouchers must be filled out by the accounting department clearly and clearly in pen or written out on a computer. Erasures, blots, or corrections in these documents are not permitted. Incoming and outgoing cash orders must indicate the basis for their preparation and list the documents attached to them. Acceptance and issue 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 must check:

1) the presence on the documents and the authenticity of the signature of the chief accountant, and on the expense cash voucher - the authorization inscription (signature) of the head of the organization.

2) the correctness of the paperwork;

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 expense 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 canceled with a stamp or the inscription "Paid" indicating the date (date, month, year).

The cash book is used to record the receipts and disbursements of the organization's cash at the cash desk. The cash book should be numbered, laced up and sealed with a seal on the last page, where the entry “___ sheets are numbered and laced in this book”. 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 horizontal ruling) 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, through carbon paper, with a pen. The first and second copies of 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 are not torn off until the end of 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". The sheet is preliminarily bent 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 placed on the front side of the non-detachable part of the sheet and the entries are continued along the horizontal rulers of the reverse side of the integral part of the sheet.

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

To summarize information on the availability and flow of funds in the cash desks of the organization, it is intended account 50 "Cashier".

To score 50 sub-accounts can be opened:

1 "Cashier of the organization";

2 "Operating cash desk";

3 "Cash documents"

On subaccount 50-1 "Cash desk of the organization" is considered cash in the cash desk of the organization.

By debit account 50-1 take into account the receipt of funds and monetary documents at the organization's cash desk, and credit - payment of funds and issuance of monetary documents from the organization's cash desk. Cash settlements are made in log warrant 1and statements 1.

Opening balance	Amount, rub.	the name of the operation	Ending balance
		Payment from buyers
		Receipt from current account
		Payment of salaries to employees
		Issuance of funds accountable