Cash accounting. Currency transactions in accounting. Accounting for transactions on the purchase and sale of foreign currency

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

Financial transactions must be supported by documents. They must be drawn 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 the design. The most common:

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

In order to avoid mistakes, you must 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 the amendments are made incorrectly, they are not recognized and are considered invalid. Any organization should keep primary documents.

The term is at least 5 years. These documents record the fact of operations in the institution.

What it is

Primary accounting documents money in the cash register - these are documents that confirm the implementation of actions or operations in the enterprise.

What is their role

Via primary documents you can confirm the fact of the transaction in the organization, find out the date of its performance.

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

They also play a role in the safety of the organization's property, 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 receipt cash order must be filled in as follows:

• the name of the organization that issued the order and the structural unit (if any) is indicated;
• the serial number of the PKO is put;
• the date of receipt of money at the cashier and the amount (in numbers) are put down;
• the account number is put;
• debit and credit are indicated;
• the code of the purpose of using finance from the cash desk 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 prescribed;
• rubles are written in letters, kopecks - in numbers;
• if there are primary documents, their details are indicated.

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

It is drawn up in one copy during the provision of the proceeds of the individual entrepreneur to the cashier. Funds can be received in such cases:

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

The cash receipt order is kept for at least 5 years. Incoming documents:

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

Basic receipt operations:

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

Consumable

The accounting department is engaged in issuing money, it helps in this with an expense cash order. It is filled in depending on the order of operations. ...

The form is issued by an accounting employee. Description of filling out an expense slip 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 handed over to the cashier.

An expense cash order 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. Expense transactions:

• delivery of finance to the bank;
• the issuance of wages to employees;
• issue of accounting money;
• settlements with suppliers.

Cash book

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

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

In the case of maintaining a paper format, the cash book is set up 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, the transaction data is located on one sheet. The report is the next page or insert (blank).

Written by pen or ink. Information can be duplicated using carbon paper that 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 in with a copier. The numbering is the same for both parts. It is not allowed to cut off the report until the shift is over.

In the cash book, receipt documents are indicated first, then expense documents. At the end of the working day, the cashier must summarize the flow of money in the cash register and hand over the voucher to the accountant.

On title page books must contain data:

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

Thus, the 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 orders, cash book, various orders and others.Before submitting documents, you need to check them.

The accountant of the enterprise is engaged in this. After verification, the documentation is handed over to the cashier. Cash documents are not issued.

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 records for recording cash transactions, for recording the results of inventory "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 income and expense 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 passed 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 receipt of money. The power of attorney remains in the documents of the day as an attachment to the cash invoice 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.

After expiration deadlines payment of wages, social security benefits and scholarships, the cashier must:

1) in the payroll against the names of the persons to whom the specified 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 out not by the cashier, but by another person, then on the statement is additionally made the inscription “I gave out money according to the statement (signature)”.

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, not received by the day of his death wage issued to family members living with him.

Cash receipts and receipts to them, as well as cash receipts 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. In the incoming and outgoing cash vouchers must indicate the basis for their preparation and list the documents attached to them. Receipt 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 order - 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.

If one of these requirements is not met, 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 must 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 a horizontal line) 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". Previously, the sheet is 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 is used to record money issued by the cashier from the organization's cash register to other cashiers or to an authorized person (distributor), as well as to record 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.

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 (by 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 incoming and outgoing cash documents (form according to OKUD 0310003) and is handed over to the person who handed over the 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 "Attachment" 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 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 voucher in the "Basis" line, the content of the business transaction is indicated, and in the "Appendix" line, the attached primary accounting documents are listed, indicating their numbers and dates.

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 (pay) 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".

Previously, the sheet is 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. 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 04.10.93 No. 40. The procedure for handling cash, depositing it in the bank, and keeping 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 in 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 in 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 setting an enterprise cash balance limit 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 divisions 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 average daily cash proceeds; not daily - depending on the set deadlines and the amount of cash receipts; for organizations that do not have cash proceeds - within the limits of the average daily cash consumption (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 turnovers, 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 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 extra-budgetary funds, suppliers of raw materials, materials, services , as well as with the 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 register accepts cash on receipt of cash orders signed by the chief accountant or authorized persons. In this case, a receipt is issued, signed by the chief accountant and the cashier. Note that upon receipt of money on a check, an incoming cash order is issued from the current account, 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 properly executed documents (payrolls, applications for the issuance of money, bills, 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 a cash outflow 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 vouchers together with the documents attached to them, 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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According to The procedure for conducting cash transactions all enterprises, organizations and institutions, regardless of their organizational and legal form, are obliged to: come the received cash to the cashier, keep free funds in bank institutions; make payments on their obligations to other enterprises, as a rule, by bank transfer, and in cash - within the amount established by the Central Bank of the Russian Federation (100,000 rubles per transaction); to have, when making cash payments, a cash desk and a cash book in the prescribed form (responsibility for the safety, receipt and delivery of money from the cash desk lies with the cashier, with whom an agreement on material liability must be concluded, he must not delegate his work to other persons); keep cash at the cash desk within the limit established by the bank and agreed with the manager (over the limit - cash for the payment of 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 (CCP).

For accounting of cash transactions account 50 "Cashier" is used, to which subaccounts can be opened: 50-1 "Cash desk of the organization", 50-2 "Operational cash desk" (opens, if necessary, at ticket and baggage offices of ports, stations, ships, etc.), 50-3 "Cash documents" (postage and bill stamps, paid air tickets, travel tickets, etc.), etc. The arrival of cash at the cash desk is drawn up receipt cash order (form No.KO-1), consisting of two parts - an order and a receipt (the detachable part is the supporting document of the person who contributed the money). The expense is drawn up cash outflow order (form No.KO-2) after presenting a passport or identity document, the details of which are entered into the order, the recipient makes a mark in the receipt of funds - the amount, date, signature. Receipt and expense cash vouchers, as well as documents replacing them, are registered in registration log (form No.KO-3), are written out on the day of the transaction, must contain the necessary signatures, be drawn up taking into account 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 who deposit or receive money. All cash receipts and withdrawals are recorded in cash book (form No.KO-4) immediately after the operation (in two copies for a carbon copy), the book must be numbered (the number of sheets is certified by the signatures of the chief accountant and the manager), laced and sealed with a seal. Every day, at the end of the working day, the cashier calculates the results, displays the remaining money in the cash register and sends to the accounting department as a cashier's report a second voucher (a copy of the records for the day with orders) against receipt in the cash book. Synthetic accounting for account 50 is kept in the journal-order 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 from the bank to the cashier; D50K70 - return to the cashier of overpaid wages, amounts of income from participation in the enterprise; D50K71 - return of funds unused by the accountable person; D50K73 - repayment of material damage in cash; D50K62.90 - receipt of cash for sold products (goods, works, services); D50K76.91 - receipt of cash from the sale of other property; D50K91 - inclusion of a positive exchange rate difference in cash in other income; D50K98 - Receipt of payments to the cashier against deferred income (rent or rent, utilities, etc.), as well as the posting 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 - salary (dividends) issued to employees (founders); D71K50 - funds issued against the account; D76K50 - the deposited salary has been paid; D91K50 - the negative exchange rate difference in cash is included in other expenses; D94K50 - shortage of cash at the checkout (with inventory).

The organization's cash desk 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 incoming and outgoing orders, after which the cashier draws up a report on their movement.

Synthetic accounting of these values \u200b\u200bis kept on the subaccount "Cash documents" to account 50 "Cashier". Analytical accounting of monetary documents is carried out by their types. The debit of this account reflects the cost of the purchased documents in correspondence with the accounts of funds and settlements. Vouchers paid in cash to sanatoriums, boarding houses, etc. are reflected in the accounting record:

D-t 50 "Cashier", subaccount "Cash documents"
K-t 50 "Cashier", subaccount "Cashier of the organization" or 51 "Current accounts"

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

D-t 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 from funds social insurance or organization (in accordance with the terms of the collective agreement)
K-t 50 "Cashier", subaccount "Cash documents".

Documents of strict reporting (forms of strict reporting, work books and supplementary sheets to them, receipts waybills vehicles, etc.) are accounted for on off-balance sheet account 006 "Forms of strict reporting". When issuing forms of strict reporting under the report to the 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 for account 006 "Forms of strict reporting" is carried out by types of documents and storage locations.

The procedure for registration and performance of transactions on the current account is governed by the current legislation and 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 "Current account".

Along with settlement accounts, organizations may have accounts for accounting for targeted funds, which are in letters of credit, payment checkbooks and other payment documents (except for 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 reflecting transactions on the current account, but on the active synthetic account 55 “Special accounts in banks”. This account has several subaccounts opened to account for the movement of certain types of payment documents. To carry out transactions on special accounts in the bank, the same primary documents are used as for the current account. Crediting funds to special accounts is reflected in the following accounting entry:

D-t 55 "Special bank accounts"
K-t 51 "Settlement accounts".

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

D-t 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 record:

D-t 51 "Settlement accounts", 66 "Settlements for short-term credits and loans", 67 "Settlements for long-term loans and borrowings", etc.
K-t 55 "Special bank accounts".

To record operations on a foreign currency account, an active synthetic account 52 "Currency accounts" is used. The debit of this account reflects the balance of foreign currency at the beginning of the month, crediting 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 funds. Transactions on foreign currency accounts are kept in the payment currency and its ruble equivalent at the exchange rate of the Central Bank of Russia in effect on the date of crediting (debiting) funds. For synthetic account 52 "Currency accounts" separate sub-accounts are opened: "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 transactions with foreign currency in cash. Accounting for cash transactions in foreign currency is maintained in accordance with the general procedure established by the Central Bank of the Russian Federation. The cashier is the financially responsible person in charge of accounting for the movement of currency. An agreement on full individual material liability is concluded with him. The checkout is set a limit in foreign currencies. Organizations receive currency funds to pay for service travel expenses... Payment and spending of currency for other purposes is prohibited.

To account for transactions with foreign currency in cash, do not open a separate cash book, since in accordance with the Procedure for Conducting Cash Operations 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 incoming and outgoing orders for the types of currencies. Currency movements should be recorded in rubles based on foreign currency translation at the exchange 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 organization's cash desk.

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

There is no separate accounting account for accounting for the receipt and expenditure of currency, therefore an independent sub-account “Cashier in foreign currency” is opened for account 50 “Cashier”.

If there is foreign currency in the cash desk of the organization, the exchange rate may change and it becomes necessary to translate the currency at the changed rate with the determination of the exchange rate difference. The reflection of the exchange rate difference can be formalized with an accounting statement. 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 column "Income", and if the rate falls - in the column "Expense" (accounting certificates are attached to the cashier's report along with other supporting documents). These operations are reflected in the accounting accounts:

with an increase in the exchange rate

D-t 50 "Cashier", subaccount "Cash desk in foreign currency"
K-t 91 "Other income and expenses";

when the exchange rate falls by the return correspondence of accounts.

However, you can avoid reflecting currency translation transactions in the cash book in accounting. This will not be reflected if the currency is issued to accountable persons on the day it is received from the bank and delivered to the bank on the day it is returned to the organization's cash desk.

Organizations ". PBU 10/99. Approved by order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 33n * (14).

Accounting for cash transactions and cash documents

Conducting cash transactions is entrusted to the cashier, who bears full financial responsibility for the safety of the accepted values. In the cash desk, you can store small amounts of money within the limit set by the bank to pay for minor business expenses, issue advances for business trips and other small payments. Exceeding the established limits in the cash office is allowed only within three working days during the period of payment of wages to employees of the organization, temporary disability benefits, scholarships, pensions and bonuses (in the Far North - 5 days)

To account for cash transactions, the following standard interdepartmental forms of primary documents and accounting registers are used: cash receipt order (form No. KO-1), cash outflow order (form KO-2), Register of incoming and outgoing cash orders (form KO- 3), Cash book (form KO-4), Book of accounting of funds received and issued by the cashier (form KO-5).

Receipt of money at the cash desk and issuance from the cash desk are drawn up by incoming and outgoing cash orders. The amounts of operations are recorded in orders not only in numbers, but also in words. Receipt 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. In cases where there is a permit signature of the head of the organization on the documents attached to the cash outflow vouchers, applications, the signature of the head on the cash outflow vouchers is not required.

Cash receipts and receipts to them, cash receipts and documents replacing them must be filled in clearly and clearly with ink and ballpoint pens or written out on a typewriter (calculator). Erasures, blots and corrections, even if specified, are not allowed in these documents. Receipt and issue of money on cash orders can be carried out only on the day they are drawn up.

Wages, pensions, benefits for temporary disability, bonuses, scholarships are issued from the cash desk not by cash orders, but by payroll or payroll signed by the head of the organization and the chief accountant. Upon receipt of money, workers and employees sign the payroll. If money is issued by power of attorney, then in the text of the expenditure note, after the last name, first name and patronymic of the recipient of the money, the last name, first name and patronymic of the person who is entrusted with receiving the money is indicated. When money is given out according to the statement, the cashier indicates before the receipt for receipt of money: "By proxy". The power of attorney remains with the cashier and is attached to the cash outflow order or payroll.

To account for money issued from the cash register to authorized persons (distributors) for the payment of wages, and to return the balance of cash and paid documents, the cashier maintains a Book of accounting of money received and issued by the cashier. Issuance and refund of money and paid documents are issued by signatures.

Upon expiry of the established deadlines for wages, social security benefits and scholarships, the cashier must:

a) in the payroll (settlement and payment) statement against the names of persons to whom the specified payments have not been made, put a stamp or make a handwritten note: "Deposited";
b) draw up a register of deposited amounts;
c) at the end of the payroll (settlement and billing) statement, make an inscription about the amounts actually paid and subject to deposit, compare them with the grand 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 an additional inscription is made on the statement: "I gave out money according to the statement (signature)". It is prohibited to give out money by the cashier and the distributor one by one;
d) write down the actually paid amount in the cash book and put a stamp on the statement: "Expense cash order N __".

The accounting department checks the marks made by cashiers in the payment (settlement and payment) statements, and counts the amounts issued and deposited on them.

The deposited amounts are handed over to the bank, and for the deposited amounts there is one general cash outflow order.

Receipt and debit cash orders or documents replacing them, before being transferred to the cashier, are registered by the accounting department in the Register of cash receipts and debit orders. Cash outflow vouchers issued on payroll (settlement and payment) statements for wages and other payments equivalent to it are registered after their issuance.

Registration of incoming and outgoing cash documents can be carried out using computer technology.

At the same time, in the machine chart "Insert sheet of the register of incoming and outgoing cash orders", drawn up for the corresponding day, the formation of data is also provided for accounting for the flow of funds for the intended purpose.

The cashier records all operations for the receipt and expenditure of funds in the Cash Book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in it must be certified by the signatures of the heads 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 the cash book and displays the remaining money in the cash desk the next day. Entries in the cash book are carried out with a ballpoint pen or ink through carbon paper on two sheets. One sheet of the book is tear-off, it is handed over at the end of the day with all incoming and outgoing documents as a report on cash transactions against receipt in the cash book. Erasures and unspecified corrections in the cash book are prohibited. The corrections made are certified by the signatures of the cashier and the chief accountant of the organization.

While ensuring the complete safety of documents, the cash book can be kept in an automated way, in which its sheets are formed in the form of the "Cash book attachment sheet" machine chart. At the same time, the "Cashier's report" machineogram is formed.

Control over the correct maintenance of the cash book is assigned to the chief accountant of the organization.

The heads of the organization are obliged to equip the cash desk and ensure the safety of money in the cash office, as well as during their delivery from the bank institution and delivery to the bank. In cases where, through the fault of the heads of the organization, the necessary conditions were not created to ensure the safety of funds during their storage and transportation, they are liable in the manner prescribed by law.

The cash register room must be insulated, and the doors to the cash register during the operation must be locked from the inside. Access to the cash register premises for persons not related to its work is prohibited.

Keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in designated places, transferring them to unauthorized persons or making unaccounted duplicates. Recorded duplicate keys in packages, boxes, etc. sealed by cashiers are kept by the heads of organizations. At least once a quarter, they are checked by a commission appointed by the head of the organization, its results are recorded in the act.

If a key has been lost, the head of the organization reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.

Keeping cash and other valuables that do not belong to this organization at the cash desk is prohibited.

In organizations that have one cashier, if it is necessary to temporarily replace it, the performance of the cashier's duties is assigned to another employee by a written order of the head of the organization (decision, resolution). An agreement on full liability is concluded with this employee.

In the event of a sudden abandonment of work by the cashier (illness, etc.), the values \u200b\u200bunder his report are immediately recalculated by another cashier, to whom they are transferred, in the presence of the head and chief accountant of the organization or in the presence of a commission from persons appointed by the head of the organization. On the results of the recalculation and transfer of values, an act is drawn up signed by the indicated persons.

In organizations with a large number of subdivisions or served by central accounting offices, wages, payments of social insurance benefits, scholarships can be made by a written order of the head of the organization (decision, decree) by persons other than cashiers with whom an agreement on material liability is concluded and on which are subject to all the rights and obligations established by this Procedure for cashiers.

In small organizations that do not have a cashier in the staff, the duties of the latter can be performed by the chief accountant or another employee on the written order of the head of the organization, subject to the conclusion of an agreement on material liability with him.

Within the terms set by the head of the organization, as well as when changing cashiers, a sudden revision of funds and other valuables in the cash register is made. The balance of cash in the cash desk is verified with the accounting data for the Cash Book. To audit the cash desk, by order of the head of the organization, a commission is appointed, which draws up an act. If the audit detects a shortage or surplus of values \u200b\u200bin the cash desk, their amount and circumstances of occurrence are indicated in the act.

In the conditions of automated maintenance of the cash book, the correct operation of the software for processing cash documents should be checked.

Responsibility for compliance with the Procedure for conducting cash transactions lies with the heads of organizations, chief accountants and cashiers. Persons guilty of repeated violations of cash discipline are held accountable in accordance with the legislation of the Russian Federation. The procedure for conducting cash transactions is systematically checked by banks (at least once every two years).

Cash held at the cash desk is recorded on the active synthetic account 50 Cash. In its debit, the receipt of funds at the cash desk is recorded, and on credit - the withdrawal of funds from the cash desk.

The following sub-accounts can be opened for account 50 "Cashier":

1 "Cashier of the organization";
2 "Operating cash desk";
3 "Cash documents", etc.

On subaccount 1 "Cashier of the organization" account for cash on hand. If the organization conducts cash transactions with foreign currency, then sub-accounts are opened to account 50 "Cashier" for separate accounting of the movement of each cash foreign currency.

On subaccount 2, "Operating cash desk" takes into account the availability and movement of funds at the cash desks of commodity offices (wharves) and operational sites, stopping points, river crossings, ships, at ticket and baggage offices of ports, stations, etc. This subaccount is opened by organizations if necessary.

On subaccount 3 "Monetary documents", postage and bill stamps, paid air tickets, state duty stamps and other monetary documents are taken into account at the cash desk of the organization.

Features of accounting for cash transactions in foreign currency and transactions on a foreign currency account. To account for operations in foreign currency, organizations create a special cash desk, which sets limits in foreign currency. Cash desks must be provided with all instructions, control and reference materials (reference books on foreign currency, samples of traveler's checks and Euro checks, etc.).

Cashiers are obliged to strictly comply with the rules for the acceptance and withdrawal of currency from the cash desk.

When accepting payment documents in foreign currency from customers, the cashier must check their authenticity and solvency according to the available control materials, as well as the completeness and correctness of filling in the details of the documents.

The cash desk accepts foreign currency in cash, which does not raise doubts about its authenticity and solvency. Banknotes, damaged, dilapidated, raising doubts about solvency, from clients are not accepted by the cashier.

Counterfeit banknotes, as well as those that raise doubts about their authenticity, are not returned to the client. They are recorded in a separate register and returned to the bank marked "Fake" or "Doubtful". The client is issued a receipt stating that the accepted currency is fake or that it is in doubt, indicating the name of the currency and its denomination in the receipt.

Payment for goods and services is allowed to be accepted in several foreign currencies. Conversion of other types of foreign currencies into dollars is carried out at the market rate, information about which is sent by the bank to the cashier. The conversion table must be accessible to visitors.

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

For separate accounting of the presence and movement of foreign currency cash to account 50 "Cashier" open the appropriate subaccounts.

Accounting for monetary documents. The postage and bill stamps, paid air tickets, state duty stamps and other monetary documents located at the cash desk of the organization are recorded on subaccount 3 "Cash documents" of account 50 "Cashier" in the amount of the actual costs of their acquisition.

Accounting for the receipt and disposal of monetary documents is drawn up by receipt and debit cash orders. The cashier records the data of cash orders in the Cash Flow Book, which is a register for analytical accounting of cash documents. Analytical accounting of monetary documents is carried out by their types. Once or twice a month, the cashier prepares a report on incoming and outgoing documents in the Cash Book.

Accounting for transactions on settlement accounts

Each organization has the right to open settlement and other accounts in any bank to store free funds and carry out all types of settlement, credit and cash transactions.

For organizations that have separate non-accounting divisions (stores, warehouses, branches, etc.) outside their location, at the request of the owner of the main account, settlement sub-accounts can be opened for crediting proceeds and making settlements at the location of the non-accounting divisions.

Current accounts are opened for organizations that do not have the characteristics that make it possible to open a current account: production (structural) units of production and research and production associations; other self-supporting units of organizations located outside their location; cooperatives at the location of their branches, etc.

The procedure for opening a current account. To open a current account, an organization must submit the following documents to the institution of the bank of its choice:

• application for opening an account of the established form;
• notarized copies of the organization's charter, memorandum of association and registration certificate;
• help tax authority registration of an organization as a taxpayer;
• copies of documents on registration as payers to the Pension Fund of the Russian Federation, to the Social Insurance Fund of the Russian Federation and compulsory medical insurance funds;
• a card with samples of signatures of the head, deputy head and chief accountant with the stamp of the organization in the established form, certified by a notary.

In the absence of the position of the chief accountant in the organization, only the head of the organization is signed on the card.

In state organizations, the signatures of the head and the chief accountant can be certified by higher organizations instead of notaries.

For foreign legal entities (non-residents), ruble accounts can be opened only at the location of their representative offices and branches in the manner prescribed by a special instruction.

In the temporary absence of a seal from the created organization, the head of the bank allows, within the period necessary for the manufacture of a seal, to submit documents to the bank without an imprint of the seal.

From the current account, the bank pays for the obligations, expenses and orders of the organization carried out in the order of non-cash payments, and also issues funds for wages and current household needs... The bank performs operations on crediting or debiting amounts from the current account on the basis of written orders from the owners of the current account (cash checks, announcements for cash contributions, payment requests) or with their consent (payment of payment requests from suppliers and contractors). Exceptions are payments collected on an uncontested basis by the decision of the State Arbitration, a court or financial authorities.

In an indisputable manner, payments that have not been made to the state budget, off-budget funds, social funds, for customs procedures, payments under executive and equivalent documents are written off from the accounts of the organization.

In case of insufficient funds on the account, the withdrawal of funds from the account is carried out in the sequence determined by the Civil Code of the Russian Federation (Article 855):

1. on executive documents providing for the transfer or issuance of funds from the account to meet claims for compensation for harm caused to life and health, as well as claims for the recovery of alimony;
2. on executive documents providing for the transfer or issuance of funds for settlements for 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 contract;
3. on payment documents providing for the transfer or issuance of funds for settlements on remuneration with persons working under an employment contract, including under a contract, as well as on contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and mandatory funds health insurance;
4. on payment documents providing for payments to the budget;
5. on executive documents providing for the satisfaction of other monetary claims;
6. for other payment documents in the order of calendar priority.

Funds are debited from the account according to claims related to one queue, in the order of the calendar order of receipt of documents.

Every day or at other times established by agreement with the organization, the bank issues her extracts from her current account with the attachment of supporting documents. The statement indicates the initial and final balances on the current account and the amount of transactions reflected in the current account. The accounting department checks the correctness of the amounts indicated in the statement, and if an error is found, it immediately notifies the bank about it. The disputed amounts can be appealed within 10 days from the date of receipt of the statement.

The funds of the enterprise stored in the settlement accounts are recorded on the active synthetic account 51 "Settlement accounts". In the debit of this account, the receipts of funds to the current account are recorded, and in credit - the decrease in funds in the current account. The basis for entries on the current account are bank statements with supporting documents attached to them.

Features of accounting for operations on foreign currency accounts

Organizations ( legal entities) have the right to open foreign currency accounts in the territory of the Russian Federation in any bank authorized by the Central Bank to conduct operations with foreign currencies.

To summarize information on the availability and movement of funds in foreign currency use account 52 "Currency accounts". The debit of this account reflects the receipt of funds to the organization's foreign currency accounts, and the credit - the write-off of funds from foreign currency accounts. Operations on foreign currency accounts are reflected on the basis of bank statements and cash settlement documents attached to them. The amounts erroneously assigned to the debit or credit of foreign currency accounts and found when checking the bank statements are reflected on account 76 "Settlements with various debtors and creditors", subaccount 2 "Settlements on claims".

Analytical accounting for account 52 is conducted for each account opened in bank institutions for storing funds in foreign currencies.

The following sub-accounts are opened to account 52 "Currency accounts":

• "Current foreign currency accounts";
• "Foreign exchange accounts abroad".

The subaccount "Current foreign currency accounts" is opened by organizations to record transactions on the account in accordance with foreign exchange legislation.

The debit of the account "Current foreign currency accounts" reflects the amount in foreign currency credited immediately to the current foreign currency account. The currency is debited from the credit of the account in non-cash and in cash.

Foreign currency accounts are opened for organizations that have received permission from the Central Bank of the Russian Federation to open accounts in foreign banks.

The movement of funds in foreign currency on foreign currency accounts abroad is reflected in the subaccount "Foreign currency accounts abroad".

The Bank calculates and pays interest on foreign currency accounts in those currencies for which it earns income from their placement on the international foreign exchange market. For current foreign currency accounts, the interest rate is determined on the basis of rates on overnight deposits in the international foreign exchange market (the average rate by type of currency for the past quarter is calculated and reduced by 1.5%).

Accounting for funds in special accounts

Account 55 "Special accounts in banks" takes into account the presence and movement of funds in domestic and foreign currencies in letters of credit, checkbooks, other payment documents (except for bills of exchange), on current, special and special accounts, as well as the movement of funds for targeted financing in that part of them, which is subject to separate storage. The following sub-accounts can be opened for account 55:

1 "Letters of Credit";
2 "Checkbooks";
3 "Deposit accounts", etc.

The procedure for making settlements in case of letter of credit is regulated by the Central Bank of the Russian Federation.

Crediting of funds to letters of credit is reflected in the debit of account 55, subaccount 1, and credit of accounts 51 "Current accounts", 52 "Currency accounts", 66 "Settlements for short-term loans and borrowings" and other accounts.

As the letters of credit are used, they are written off from the credit of account 55, subaccount 1, to the debit of account 60 "Settlements with suppliers and contractors" or other similar accounts.

Unused funds in letters of credit are returned to the organization to restore the account from which they were previously transferred, and are debited from the credit of account 55 to the debit of accounts 51, 52, 66 or other accounts.

Analytical accounting for sub-account 1 of account 55 is carried out for each issued letter of credit.

On subaccount 2 "Checkbooks" take into account the movement of funds in the checkbooks. The procedure for making settlements by checks is regulated by the bank.

Issued checkbooks reflect on the debit of account 55, subaccount 2, and credit of accounts 51, 52, 66 and other similar accounts. When using checkbooks, the corresponding amounts are written off from account 55 to the debit of account 76 "Settlements with different debtors and creditors" or other similar accounts (according to bank statements). The amounts of checks issued but not paid by the bank (not presented for payment) remain on account 55-2.

The amounts of the remaining unused checks and returned to the bank are debited from the credit of account 55, subaccount 2, to the debit of accounts 51, 52, 66 or other accounts.

Analytical accounting for subaccount 2 is carried out for each received checkbook.

On subaccount 3 "Deposit accounts" until January 1, 2003, the movement of funds invested by the organization in bank and other deposits was taken into account.

The transfer of funds to deposits was reflected in the debit of account 55 and the credit of accounts 51 "Current accounts" or 52 "Currency accounts". When the credit institution returned the amount of deposits, they made reverse accounting records.

Analytical accounting for sub-account 3 was carried out for each contribution.

From January 1, 2003, deposits in accordance with PBU 19/02 "Accounting for financial investments" should be accounted for as financial investments.

On separate sub-accounts of account 55, the movement of funds of targeted financing (receipts) stored separately in the bank is taken into account: funds received for the maintenance of special institutions from parents and other sources; funds for financing capital investments (accumulated and spent by the organization from a separate account); government subsidies, etc.

Branches, representative offices and other structural units that are part of the organization and allocated to an independent balance sheet, which have opened current accounts in local banks for current expenses, reflect the movement of these funds in a separate subaccount to account 55.

The presence and movement of funds in foreign currencies are recorded on account 55 separately.

Analytical accounting for this account should ensure the receipt of data on the availability and movement of funds in letters of credit, checkbooks, etc. in the country and abroad.

Accounting for transfers in transit

Some organizations are unable to deposit cash during business hours at the bank that serves them. In this case, the organizations, in accordance with the concluded agreements, deposit the prepared cash into the cash desks of credit institutions, savings banks or cash desks of post offices, as a rule, through the bank's collectors and post offices.

In the period from the moment of transfer of funds to collectors or directly credit institutions, savings banks or post offices, the deposited funds are recorded on the active synthetic account 57 "Transfers in transit". The basis for accepting funds on account 57 are receipts from a credit organization, a savings bank or a post office, copies of accompanying statements for the delivery of proceeds to collectors or other similar documents.

The movement of funds (transfers) in foreign currency is accounted for on account 57 separately.

The amounts of cash deposited with credit institutions, savings banks or post offices are debited to account 57 from the credit of account 50 "Cashier".

From the credit of account 57, the funds are written off to the debit of account 51 "Current accounts" (according to the bank statement) or other accounts, depending on their use (50, 52, 62, 73).

Assessment of assets, liabilities and transactions of organizations in foreign currency

The specifics of accounting for assets and liabilities in foreign currency is the conversion of foreign currency into rubles, the establishment of the frequency of recalculation and the calculation and accounting of exchange rate differences.

The procedure for assessing the assets and liabilities of organizations in foreign currency is established by the Accounting Regulations "Accounting for Assets and Liabilities, the Value of which is Denominated in Foreign Currency" (6), which summarizes the rules and norms for assessing and accounting for this accounting item in force before.

In accordance with this Regulation, the value of assets and liabilities of organizations, expressed in foreign currency, for reflection in accounting and reporting, is subject to conversion into rubles at the official exchange rate of the Central Bank of the Russian Federation in effect on the date of the transaction in foreign currency.

In the event of an insignificant change in the official exchange rate of a foreign currency against the ruble, set by the Central Bank of the Russian Federation, the conversion into rubles associated with the performance of a large number of similar transactions in such a foreign currency can be made at the average rate calculated for a month or a shorter period.

The date of the transaction in foreign currency is the day when the organization arises the rights in accordance with the legislation of the Russian Federation or an agreement to accept for accounting the assets and liabilities that are the result of this transaction. The list of dates of individual transactions in foreign currency is given in table. 10.1.

Table 10.1

Clause 7 of the Regulations provides a list of property and liabilities, the value of which is subject to recalculation on the date of the transaction in foreign currency, as well as on the date of reporting: bank notes at the cash desk, funds in bank accounts, cash and payment documents, securities (excluding shares), funds in settlements, including for loan obligations with legal entities and individuals (except for funds received and issued advances and prepayment, deposits).

The recalculation of the value of banknotes at the cash desk of the organization and funds in bank accounts denominated in foreign currency can be made, in addition, as the exchange rates of foreign currencies change.

It should be noted that in accordance with the order of the Ministry of Finance of Russia dated December 25, 2007 N 147н, in connection with the change in the exchange rate, not only short-term, but all securities, excluding shares. In this regard, as of January 1, 2008, it was necessary to recalculate the currency value of all long-term financial investments into rubles. The resulting positive exchange rate differences must be taken into account as retained earnings (account 84 credit), and negative - as uncovered loss (account 84 debit).

To compose accounting statements the recalculation of the value of the assets and liabilities listed in clause 7 into rubles is made at the exchange rate of the Central Bank of the Russian Federation in effect on reporting date.

The cost of property and liabilities not listed in clause 7 (fixed assets, intangible assets, inventories, etc.), as well as the funds received and issued advances and prepayments, deposits are not subject to recalculation and are accepted for valuation in rubles at the exchange rate in effect on the date of transactions in foreign currency, as a result of which these assets and liabilities are accepted for accounting.

Thus, the principle of constant evaluation of acquired values \u200b\u200bis observed.

It should be emphasized that in accordance with paragraphs 7 and 9 of PBU 3/2006 as amended. of the order of the Ministry of Finance of Russia dated December 25, 2007, received and issued advances, prepayment and deposits after their acceptance for accounting do not need to be recalculated due to changes in the exchange rate.

Accounting for exchange rate differences

The exchange rate difference is the difference between the ruble valuation of an asset or liability, the value of which is denominated in foreign currency, as of the date of fulfillment of payment obligations or the reporting date of this reporting period, and the ruble valuation of these assets and liabilities as of the date of their acceptance for accounting in reporting period or the reporting date of the previous reporting period.

The exchange rate difference associated with the formation of the authorized capital is the difference between the ruble valuation of the debt of the founder (participant) for the contribution to the authorized capital, assessed in the constituent documents in foreign currency, calculated at the rate of the Central Bank of the Russian Federation on the date of receipt of the amount of deposits, and the ruble value of this contribution in the constituent documents.

In accounting and reporting, the exchange rate difference arising from:

• operations for the full or partial repayment of receivables or payables denominated in foreign currency, if the rate at the date of fulfillment of payment obligations differed from the rate at the date of acceptance of these receivables or payables for accounting in the reporting period or from the rate at the reporting date of the period, in which is this receivable or accounts payable was last recalculated;
• operations to recalculate the value of assets and liabilities listed in clause 7 of PBU 3/2006.

Exchange rate differences are to be credited to the financial results of the organization (except for the operation to form the authorized capital) as other expenses.

Exchange rate differences should be recorded on account 91 "Other income and expenses". The debit of this account reflects negative exchange rate differences in correspondence with accounts for accounting for cash, financial investments, settlements, etc., and on credit - positive exchange rate differences.

Exchange rate differences associated with the formation of the authorized capital of the organization are subject to attribution to its additional capital. Positive exchange rate differences are attributed to an increase in accounts for accounting for settlements with founders from the credit of account 83 "Additional capital", and negative ones are reflected in the debit of account 83 and the credit of accounting accounts.

Exchange rate differences are reflected in accounting and reporting in the reporting period to which the date of fulfillment of payment obligations belongs or for which financial statements are drawn up.

Accounting for transactions on the purchase and sale of foreign currency

Transactions on the purchase and sale of foreign currency in the internal market of the organization are carried out through authorized banks.

Foreign currency purchased by organizations - residents of the Russian Federation in the domestic foreign exchange market is credited in full to their current foreign currency accounts with authorized banks.

If foreign currency is credited to the current foreign currency account on the day of purchase of foreign currency, then the following accounting entries are made for transactions in the purchase of foreign currency:

-¬ 1) Debit of account 57 "Transfers in transit" ¦ for the amount of the order ¦\u003e for the purchase of foreign Credit of account 51 "Current accounts" ¦ currency - -¬ 2) Debit of account 52 "Currency accounts", ¦ for the amount of the purchased sub-account " Current foreign currency account "¦\u003e foreign currency Credit of account 57" Transfers in transit "¦ - -¬ 3) Debit of account 91" Other income and expenses "¦ commission accrued Credit of account 76" Settlements with different debtors ¦\u003e remuneration to the bank and creditors " ¦ for the purchase of foreign - currency

If the day the foreign currency is credited to the current foreign currency account does not coincide with the day of buying the currency, then the exchange rate difference arises, which is reflected in accounts 91 "Other income and expenses" and 57 "Transfers in transit" (positive - on the debit of account 57 and credit of account 91 , negative - on account 91 debit and account 57 credit).

The purchase and sale of foreign currency is carried out, as a rule, at the exchange rate of the ruble against foreign currency, which differs from that established by the Central Bank of the Russian Federation on the date of the transaction. The financial result arising from the mismatch of the indicated rates is reflected, as well as the exchange rate difference, on account 91 "Other income and expenses".

Transactions on the sale of foreign currency are drawn up by the following accounting entries:

-¬ 1) Debit account 57 "Transfers in transit" ¦ to the cost of foreign Credit account 52 "Currency accounts", ¦\u003e currency to be sold subaccount 1 or 2 ¦ - -¬ 2) Debit account 91 "Other income and expenses" ¦ for expenses related to ¦\u003e foreign sales Credit of account 51 "Current accounts", etc. ¦ currency - -¬ 3) Debit of account 51 "Current accounts" ¦ for the amount of proceeds for\u003e foreign sold Credit of account 91 "Other income and expenses "¦ currency - -¬ 4) Debit account 91" Other income and expenses "¦ written off sold ¦\u003e foreign currency Credit account 57" Transfers in transit "¦ - -¬ 5) Debit account 99" Profits and losses " ¦ for the amount of loss received ¦\u003e from the sale of foreign Credit account 91 "Other income and expenses" ¦ currency - -¬ 6) Debit of account 91 "Other income and expenses" ¦ for the amount of profit ¦\u003e received from the sale Credit of account 99 "Profit and loss" ¦ foreign exchange -

The organization sent an order to the bank to sell USD 1,000. The bank sold the currency at the rate of RUB 31.9 / USD. The dollar exchange rate set by the Central Bank of the Russian Federation on the day of sale was 32 rubles / dollar. Remuneration to the bank for selling currency - 200 rubles.

The following accounting records should be drawn up for currency sale transactions:

-¬ 1) Account debit 57 ¦ 32,000 rubles. (1000 x 32) ¦\u003e - foreign currency debited Account credit 52 ¦ - -¬ 2) Account debit 91 ¦ 200 rubles. - accrued ¦\u003e remuneration to the bank Account credit 51 ¦ - -¬ 3) Account debit 51 ¦ 31,900 rubles. - the proceeds are credited ¦\u003e from the sale of currency Account credit 91 ¦ - -¬ 4) Account debit 91 ¦ 32,000 rubles. - debited ¦\u003e sold currency Account credit 57 ¦ - -¬ 5) Account debit 99 ¦ 300 rubles. (32,000 - 31,900 + 200) ¦\u003e - the loss from the sale of currency is reflected Account credit 91 ¦ -

Disclosure of information on cash flows in financial statements

Since 1996, organizations have been compiling a Cash Flow Statement (form No. 4 of the annual report).

The statement of cash flows is essential for monitoring the financial activities of an organization. Reference information of the report on cash settlement, of which using cash registers, allows you to control the cash flow of funds.

In accordance with PBU 3/2000, starting from the reporting for 2000, the following information on exchange rate differences is disclosed in the financial statements:

• on the amount of exchange rate differences attributed to the account of the organization's financial results;
• on the amount of exchange rate differences attributed to other accounting accounts;
• on the official exchange rate of the Central Bank of Russia as of the date of the financial statements.

The task. Record correspondence of accounts for cash accounting operations

The procedure for recording some business transactions on accounts is given in the Book of accounting of facts of economic activity.