All cash transactions are accompanied by mandatory documentation. Only on this basis are they accepted for accounting in accounting.

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What primary documents are used to process cash transactions? Any financial transactions must be certified by appropriate documents.

It is documentary support that confirms all actions performed by the responsible employee. The document flow procedure for cash transactions is regulated by current Russian legislation.

What you need to know

The most responsible work in the activities of any economic entity is accounting for cash flow and proper documentation of all cash transactions carried out.

Primary documents also have legal significance. If any accounting disputes arise, they can be used as primary evidence.

The Ministry of Finance of the Russian Federation has established strict details that must be available in the main primary documents for conducting cash transactions.

Thus, the following details are invariably indicated:

• Name;
• form and code;
• date of creation;
• the essence of the operation, its measures;
• responsible persons, their signatures with transcripts.

Documentation classification

The forms of unified forms used for processing cash transactions are displayed in the All-Russian Classifier of Management Documentation.

The primary documentation for registration and accounting of cash transactions carried out includes:

• incoming/outgoing cash documents;
• cash registers;
• memorial orders;
• certificates and similar documents;
• books of cash and other valuables;
• books of accounting of received and issued funds and valuables.

Normative base

The most important requirements regarding the rules and procedures for preparing primary documentation are contained in.

Basic primary documents for recording cash transactions at an enterprise

For registration of cash transactions, the State Statistics Committee of the Russian Federation approved the formats of primary accounting documentation. Registration of primary documents for accounting of cash transactions is mandatory for any organizations carrying out cash settlements.

The main forms include:

Cash is credited to the enterprise's cash desk from a bank account as a result of payment for inventory items and services, upon return of previously issued amounts of money, etc.

To receive money from a current account, the organization has a specially issued checkbook. To withdraw money from the account, the accountant issues a cash check, then it is signed and handed over to the cashier.

The check form contains the value of the accepted amount. The banking institution retains the tear-off part of the check document.

The counterfoil of the check acts as a supporting document when entering this transaction into the accounting registers of the organization. You can deposit money into your current account by filling out an advertisement for a cash contribution.

The fact of cash receipt is certified by a receipt order. This document is recorded in .

Then the PKO is given to the cashier, he receives the money and, after signing the order and attached to it, makes a proper entry in the cash book.

With the help of cash register services, transactions are processed for:

Memorial warrants

A memorial order is a document that contains the registration of any business transaction with the display of the transaction amount on the accounting accounts.

Such documents are created for all operations carried out during the reporting period. Next, each order is posted to the control debit and credit sheets, to the corresponding accounts.

Such orders are part of one of the accounting systems in accounting. This system is relatively simple, which contributes to its popularity. All accounting registers are replaced by the General Ledger, which is created monthly.

The basis of the memorial-warrant accounting system is represented by memorial orders, separately drawn up for each financial transaction.

If there are a large number of homogeneous primary documents, it is advisable to register them in a cumulative statement, based on the results of which the corresponding posting is drawn up. Each memorial order has a permanent number.

Therefore, only one order is prepared monthly for each group of operations. If individual transactions are single, then separate orders are prepared for them, numbered for the month.

The chief accountant signs the memorial order, after which the document is registered in the synthetic accounting journal.

With the help of such a journal, the safety of orders and primary documents is monitored. At the end of the month, the journal results are compared with the results of synthetic account turnover.

The advantages of the memorial-warrant system are the simplicity and accessibility of the accounting process, strict consistency, the use of standard register forms and the possibility of using the labor of low-skilled employees.

Cash journals

In the Classifier, the cash book has a number. This document is used to record all cash credited to the cash register and issued from it.

Entries in the Book are made on the basis of data from primary documentation, namely PKO and RKO. After each cash order is issued, a proper entry is made in the cash book.

When making entries, the cashier must check the amounts indicated in the documents and the Book. If the amounts match, at the end of the working day, the cashier calculates the balance, which is the result of all transactions performed during the day.

Each sheet of the cash book is certified by the cashier. You can maintain a cash book either manually or in electronic format.

With normal manual filling, the sheets are numbered even before the magazine is used. The journal must be laced and certified with the signatures of the chief accountant and manager. If available, the organization's seal is affixed.

When maintaining a cash book electronically, it is important to take measures to prevent unauthorized access to records. The electronic book is certified by electronic signatures of responsible persons.

Information is printed within the time limits established by management. Printed sheets of the e-book are collected in a separate folder. They may be needed when conducting external.

Other documents

Among other primary accounting documents for processing cash transactions, the following can be especially noted in importance:

General filling requirements

Primary accounting documents used to document cash transactions are filled out taking into account the same requirements.

The main ones are the following:

• records are kept using means that guarantee the safety of records. These include the use of ink, pens, chemical pencils, and machine media. You cannot use a simple pencil for notes;
• Mandatory details must be indicated, records must be legible;
• Columns cannot be left blank; a dash must be entered;
• amounts are indicated in words and figures;
• documents are certified by the signatures of responsible persons with a transcript of the signatures;
• The presence of blots and corrections is unacceptable;
• Primary documents should be stored for at least five years.

Optimization of primary accounting

The process of registering cash documentation can be optimized. To do this, you need to pay attention to points that increase the effectiveness of accounting work:

• organization of rational document flow;
• improvement of business processes;
• automation of accounting processes;
• motivation for staff.

With proper organization of the document flow system, duplication of documents can be avoided, which means reducing the time for drawing up and processing documentation.

To do this, it is worth determining at what stage it is advisable to create and transfer primary documents to other departments. Accounting personnel can be divided into groups based on interests.

Some employees will be directly involved in the preparation, compilation and verification of primary documentation. Others will draw up accounting entries, guided by already verified documentation.

Automation of accounting processes will minimize the role of the “human factor”, which will practically eliminate the likelihood of errors.

At the same time, the time required to process documents is reduced, since the automated system itself will calculate and withdraw all the necessary amounts.

To record the availability and movement of funds at the enterprise's cash desk, active account 50 "Cash" is used. The account balance indicates the availability of the amount of free money in the cash desk of the enterprise at the beginning of the month; debit turnover is the amounts received in cash at the cash desk (and received monetary documents), and credit turnover is the amounts issued in cash (and issued monetary documents).

Sub-accounts can be opened for account 50 “Cashier”:

• 50/1 "Organization cash desk";
• 50/2 "Operating cash desk";
• 50/3 "Money documents".

Subaccount 50/1 is intended for accounting for cash in the organization's cash desk; when the organization carries out cash transactions with foreign currency, corresponding subaccounts must be opened for account 50 for separate accounting of the movement of each cash foreign currency.

Subaccount 50/2 is intended to account for the availability and movement of funds at the cash desks of commodity offices (piers) and operational areas, stopping points, river crossings, ships, ticket and luggage offices of ports (piers), train stations, ticket storage offices, ticket offices of post offices and etc.

Subaccount 50/3 is intended for accounting for securities held at the organization's cash desk (forms of work books, paid resort vouchers, paid air tickets, postage stamps, state duty stamps, bill stamps and other monetary documents). Cash documents are accounted for on account 50 “Cash” in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types.

The basis for entries in account 50 “Cashier” are the cashier’s reports.

To record cash transactions, the accounting department maintains special registers: journal-order No. 1 and statement No. 1 for account 50 “Cash”.

In journal order No. 1, cash transactions are recorded on the credit of account 50 “Cash”, and in statement No. 1 – on the debit of account 50 “Cash”.

The basis for filling out the journal order No. 1 and statement No. 1 are the cashier's reports. Each report in the register is allocated one line, regardless of the period for which the cash report was compiled. The number of occupied lines in the journal must correspond to the number of reports submitted by the cashier. However, if there is a small number of cash documents, it is permissible to record transactions in registers not daily, but 3–5 days in advance, generally according to several cashier reports. In this case, the “Date” column indicates the starting and ending numbers for which entries are made, for example: 1–3, 15–17, etc.

The results for the day (several days) in the context of corresponding accounts are established by calculating the amounts of homogeneous transactions reflected in the cash report or documents attached to it, according to the accounting markup previously entered in the cashier’s report or on the documents.

The cash balance is shown in the statement only at the beginning and end of the month. Throughout the month, data on fund balances shown in the cashier’s reports are used for control and operational purposes.

Let's look at typical entries for accounting for cash transactions (Table 10.2).

Table 10.2

Accounting for cash transactions

Accounting for transactions with cash foreign currency in most organizations is associated with payment for foreign business trips. The procedure for the purchase and issuance of foreign currency and traveler's checks by authorized banks is determined by the Central Bank of the Russian Federation in accordance with the Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control”.

The acquisition of foreign currency for the purpose of sending employees of an organization on business trips outside the Russian Federation, in addition to an order to purchase currency, is made on the basis of an application for receiving foreign currency, an order to send an employee on a business trip, an order on the rate of daily expenses.

The authorized bank issues the purchased currency along with a purchase certificate (form No. 0406007), issued in the name of each seconded employee or in the name of the senior group.

From September 1, 2008, by order of the Central Bank of the Russian Federation dated August 14, 2008 No. 2054-U "On the procedure for conducting cash transactions with cash foreign currency in authorized banks on the territory of the Russian Federation" acceptance of cash foreign currency for crediting (transfer) to a bank account client, the issuance of cash foreign currency from the client’s bank account must be carried out according to an incoming cash order (form No. 0402008) and an outgoing cash order (form No. 0402009).

If there are transactions in cash foreign currency, accounting entries are made in rubles in amounts determined by converting foreign currency at the exchange rate of the Central Bank of the Russian Federation effective on the date of the transaction. At the same time, these entries are made directly in foreign currency.

When accounting for funds in foreign currency, you should be guided by the norms of PBU 3/2006 “Accounting for assets and liabilities, the value of which is expressed in foreign currency.”

Let's consider typical accounting entries for accounting for cash transactions in foreign currency (Table 10.3).

Table 10.3

Accounting for cash transactions in foreign currency

Note:

• 1 Sub-account "Foreign exchange office".
• 2 Sub-account "Current currency account".

In addition to cash, the organization's cash desk can store strict reporting documents (monetary documents, securities, strict reporting forms). Monetary documents include postage stamps, state duty stamps, bill of exchange stamps, vouchers to holiday homes and sanatoriums, transport tickets, paid air tickets and other monetary documents that are subject to accounting at the actual cost of purchase on account 50 "Cashier", subaccount 3 " Monetary documents". Monetary documents are stored in a fireproof cabinet in the organization's cash register until they are transferred to their intended purpose (for example, for reporting).

The person financially responsible for storing monetary documents is the organization's cashier.

Let's consider typical records for accounting for the acquisition and issuance of monetary documents (Table 10.4).

Strict reporting forms are documents of a certain form that provide the necessary details. Their unification and standardization help speed up and simplify the processes of document preparation.

Table 10.4

Accounting for transactions for the acquisition and issuance of monetary documents

The chart of accounts of accounting includes receipt books, forms of certificates, diplomas, various subscriptions, coupons, tickets, forms of shipping documents, etc., as strict reporting forms. They are recorded in off-balance sheet account 006 “Strict reporting forms”.

Let's look at typical records for recording documents and strict reporting forms (Table 10.5).

Table 10.5

Accounting for transactions involving the acquisition, write-off, and sale of strict reporting forms

Starting from the financial statements for 2011, enterprises are required to submit a cash flow report, including cash flow turnover in accordance with the norms of PBU 23/2011 “Cash Flow Report”.

Cash transactions are the most numerous and most common in the enterprise. Their accounting is accompanied by the preparation of a number of documents, the main of which are:

agreement on full individual responsibility of the cashier;

cash receipt order (form No. KO-1);

expense cash order (form No. KO-2);

journal for registering incoming and outgoing cash orders (form No. KO-3);

payroll statement (form No. T-49);

payroll (form No. T-53);

cash application (form No. 408027);

deposit card;

advance report (form No. AO-1);

announcement for cash contribution (form No. 0402001);

cash book (form No. KO-4);

journal of the cashier-operator (form No. KM-4);

cashier's report;

certificate-report of the cashier-operator (form No. KM-6);

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

forwarding statement for the bag with cash proceeds (form No. 0402006);

act on verification of cash funds (form No. KM-9);

act of inventory of funds at the cash desk (form No. INV-15);

1.3 Accounting for current account transactions

Settlement transactions between organizations - legal entities arise from contractual relations for the supply of material assets, provision of services, and performance of work. In accordance with the concluded agreements, one party undertakes to supply its products or goods, perform certain works, provide services, and the other party undertakes to pay the cost of the material assets received, work performed, services rendered.

In the process of economic activity, organizations also have obligations for settlements with the budget and extra-budgetary bodies related to tax payments and payment of the unified social tax.

Therefore, the organization of a settlement system and its uninterrupted functioning is the most important condition for ensuring economic relations between organizations.

The Central Bank of the Russian Federation deals with the organization of settlements and their regulatory regulation. In accordance with the procedure established by him, settlements between organizations are usually carried out by non-cash payments through the banking network. To do this, the organization opens a bank account. All funds received in favor of the organization are credited to it. The organization does not receive money as such (banknotes), they are replaced by a payment document received from the debtor through the bank. Similarly, when making payments on its obligations to counterparties, the organization submits to the bank only settlement documents, on the basis of which the bank debits the payment amount from its current account. Thus, cash (banknotes) is not involved in payments; they are replaced by payment documents. That is why payments are called non-cash.

To open a current account, you must submit the following documents:

application for opening an account;

decision of the founders to create an organization (minutes of the meeting);

notarized copies of constituent documents (charter and constituent agreement);

certificate of registration of the organization;

a certificate from the tax authority confirming the organization’s registration as a taxpayer;

a copy of the document on registration as payers of contributions to the Pension Fund and the Compulsory Medical Insurance Fund in the Russian Federation;

a copy of the order of the head of the organization on the appointment of the chief accountant and cashier (if, according to the status of the organization, the duties of the cashier can be assigned to the chief accountant, then this is indicated in the application);

cards with notarized sample signatures (of the manager, his deputy and the chief accountant and his deputy) in two copies with a seal.

A current account can be opened by an organization that is a legal entity, which means it is endowed with its own property, working capital and has an independent balance sheet. This account is used for mutual settlements with other organizations in a non-cash manner, but you can also receive cash from it (for example, for issuing wages, for settlements with employees on business trips, for business needs), as well as credit cash to it ( cash proceeds received from organizations, unpaid wages, balances of unused advances returned by employees, issued to them on account for travel expenses or for business needs).

When opening a current account, a bank account agreement is concluded with the bank, which regulates the relationship between the bank and the client for settlement and cash services. The annex to the agreement defines the rates for the bank's services. After signing the agreement for cash settlement services, the account is assigned a number.

The bank guarantees the client the right to freely dispose of their funds; restrictions can only be established by law. At the same time, the bank, without violating the client’s right to dispose of the funds available in the account, can use the client’s temporarily free funds for its own purposes, for which the client is charged interest.

The bank sets a limit on the balance of funds stored in the client's account. If the amount of funds in the account is below this limit and, despite the bank’s warnings, is not restored within a month, the bank has the right to terminate the contract with the client on its own initiative. Another basis for termination of the agreement at the initiative of the bank is the absence of transactions on the account during the year. An organization may terminate a bank account agreement on its own initiative at any time based on a statement to this effect.

Settlement subaccounts and current accounts.

If an organization has divisions (warehouses, stores, branches) that are opened for production purposes not at its location, but in another region, then these divisions, at the request of the parent organization, can open settlement sub-accounts in the region of their activity. The range of operations carried out on such an account is determined by the parent organization, and only operations authorized by it can be carried out by the division.

Typically, settlement sub-accounts are opened for crediting proceeds from the sale of products in any form: buyers, in payment for the products received, can transfer funds non-cash to the settlement sub-account of the division, or they can make payments in cash, which are deposited into the settlement sub-account by the division itself. Funds from the settlement subaccount are then transferred to the settlement account of the parent organization.

In addition to crediting cash proceeds, all other transactions on the current subaccount are carried out in a non-cash manner. Cash cannot be withdrawn from it. For operations related to the issuance of cash, a current account is intended, which is also opened at the request of the parent organization to its divisions located in another region. The current account is credited with funds transferred by the parent organization for the payment of wages and travel expenses. They are withdrawn from the current account and issued for a specific purpose. Cash withdrawal for production purposes is possible only if, with the permission of the bank, it is included in the number of transactions carried out on this account.

In a non-cash manner, you can only transfer deductions from wages and salaries to citizens' deposits. If a department has both a current subaccount and a current account, then, with the permission of the bank, it can transfer funds from the current subaccount to the current account to pay wages and travel expenses. The parent organization sets a limit on such transfers.

To open a settlement sub-account and a current account, an order from the parent organization to create a subdivision, the charter of the subdivision certified by the parent organization, cards with sample signatures, also certified by the parent organization and its seal (notarization is not required) are presented.

The main operations carried out by organizations using a current account are non-cash payments with customers for products shipped, work performed for them, services provided to them and with suppliers for inventory items received from them, work performed by them or services provided.

Payments are made through the bank on the basis of settlement documents. The forms of payment documents must comply with established standards and have the following mandatory details:

name of the settlement document;

Document Number; the date (in numbers), month (in words) and year (in numbers) of his statement;

name of the payer's bank;

name of the payer and his bank account number;

name of the recipient of funds and his bank account number;

name of the recipient's bank;

purpose of payment (what payment is made for, for example: for services under agreement No. 5 dated April 10, 2000);

payment amount (in numbers and in words);

signatures and seal impression on the first copy.

When preparing documents, blots, erasures and corrections, even those specified, are not allowed.

Non-cash payments between organizations are carried out in different forms. The use of a specific settlement document depends on the chosen form of payment.

Settlements by payment orders.

A payment order is an order from the account owner to the bank to transfer funds from his current account to the recipient's account.

The sequence of operations when making settlements and payment orders consists of the following actions:

The supplier, in accordance with the contract, supplies the buyer with material assets or performs work or provides services.

The buyer submits a payment order to his bank for payment for material assets received, work performed for him or services provided to him.

The buyer's bank debits the amount of funds specified in the payment order from the buyer's current account and sends the payment order to the supplier's bank to credit this amount to the recipient's account.

The payer is sent a bank statement indicating that funds have been debited from his current account.

The supplier's bank credits the transferred amount to the supplier's current account.

Calculations of payment requirements.

A payment request is a settlement document that contains the supplier’s demand to the buyer to pay him a certain amount through the bank for material assets supplied, work performed, services rendered.

The sequence of operations when making settlements with payment requests:

The supplier ships material assets to the buyer or performs work for him or provides him with services.

The supplier draws up the request in triplicate and, together with the shipping documents, submits it to his bank.

The supplier's bank forwards the request to the buyer's bank.

The buyer's bank transfers the claim to the payer (buyer).

The buyer is given 3 business days to pay the claim. During this period, the payer must either accept the demand (i.e. agree to payment) or refuse payment in whole or in part.

There are banking rules that establish reasons for refusal. The payer may refuse to pay the full amount in the event that there are no documents confirming shipment, or unordered, low-quality or incomplete products were shipped; early shipment was made without agreement with the buyer, prices indicated were not agreed upon with the buyer.

In certain cases, the payer's consent (acceptance) is not required. For example, requests for payment for gas, water, electricity, telephone and other similar services are paid without acceptance.

Payments using letters of credit

A letter of credit is an order from the buyer's bank to the supplier's bank to pay for payment documents presented by the supplier under certain conditions specified in the letter of credit.

The sequence of making payments using a letter of credit.

In accordance with the terms established in the contract, the buyer must open a letter of credit in favor of the supplier. To do this, the buyer submits an application to his bank to open a letter of credit for a certain amount. Based on this application, the bank withdraws money from the client’s current account and reserves it in a special account.

The buyer's bank sends an order to the supplier's bank to open a letter of credit.

The supplier's bank notifies its client that a letter of credit has been opened in its favor.

The supplier ships material assets, performs work or provides services provided for in the contract.

At the same time, the supplier submits a set of documents corresponding to the terms of the letter of credit to his bank.

The supplier's bank credits funds from the letter of credit to the client's current account.

The buyer's bank that opens the letter of credit is called the issuing bank. And the supplier's bank executes the letter of credit - called the executing bank.

A letter of credit is valid for a certain period specified in its terms. The payment procedure, the set of documents that the supplier must submit, the deadlines for submission and the procedure for their execution, other conditions necessary for receiving money - all this is established in the contract for the supply of goods (performance of work, provision of services) concluded between the supplier and the buyer.

Letters of credit can be covered or uncovered.

A covered letter of credit is a letter of credit, upon opening of which the issuing bank transfers to the executing bank the payer's funds withdrawn from his current account, or a loan provided by the bank to the payer.

When opening an uncovered letter of credit, the issuing bank does not transfer funds to the executing bank, but gives it the right to write off the amount of the letter of credit from the issuing bank’s account opened with the executing bank. Banks open such accounts for each other when establishing correspondent relations.

According to another criterion, letters of credit are divided into revocable and irrevocable.

A revocable letter of credit can be canceled or amended by the issuing bank without the consent of the supplier if the need arises.

An irrevocable letter of credit cannot be canceled and its terms cannot be changed without the consent of the supplier in whose favor the letter of credit is opened.

Payments by checks.

A check is a written order from the owner of the check (the drawer) to the bank that services it to transfer a certain amount of money specified in the check from his account to the account of the recipient of the funds (check holder). Thus, two organizations will participate in the settlements - the payer and the recipient of funds and two banks - the payer's bank and the recipient's bank.

The payer organization, in order to pay for material assets received, work performed, services rendered, issues a check to the enterprise from which these assets, work or services were received. But a check is a monetary document for which money still needs to be received. To do this, the organization that received the check (check holder) presents it to its bank office, and the latter, in turn, makes a demand for payment of the check to the bank serving the drawer (the organization that issued the check).

To make payments by checks, the organization must obtain a checkbook (a certain number of checks) from its bank. To do this, she submits an application to the bank and at the same time a payment order for depositing funds, i.e. withdrawal of a certain amount of money from the organization’s current account and crediting it to a special account in the same bank, from which checks issued by the owner of the checkbook will only be paid. Having opened a special account for the client, the bank issues him a checkbook.

The following details must be included on check forms:

name of the bank that issued the check book;

the name of the drawer and his account number; limit (limit size) of the amount for which checks can be issued,

certified by the signatures of bank officials and its seal.

At the same time, the owner of the checkbook is issued a check card, which contains the amount limit, the drawer's account number and his signature.

The advantage of this payment method is that it guarantees each party the fulfillment of obligations by its partner: the buyer receives material assets (work, services) against the check, and the supplier receives payment for the transferred material assets (work performed, services rendered).

The check is paid in the full amount for which it was issued. If all the checks in the checkbook have been used and the amount limit has not been exhausted, the bank, at the request of the enterprise, can issue new checks for the amount of unused funds or transfer the balance of unused funds from a special account to the organization's current account.

A check book that has a settlement limit is called a limited check book.

For such a book, in addition to the limit, its validity period is also established. The limit is set in the amount of funds in a special account.

If the bank guarantees payment of checks in the event of a client’s temporary lack of funds in a special account within a certain amount by agreement of the parties, i.e. will actually credit the client, then such a checkbook is called non-limited.

The movement of funds in the organization's current account, i.e. their crediting and debiting is documented by a bank statement.

The required details of this document are:

client's current account number;

opening balance (i.e. the balance of funds in the account at the beginning of the working day at the bank);

the date of the previous statement and the balance at the end of this day (it is called the outgoing balance and is entered as the incoming balance in the next bank statement); the date of the previous statement is necessary for the enterprise accountant in order to make sure that all or not all bank statements have been received by the organization.

In the statement, two columns are intended for amounts credited to the organization’s current account and debited from it during the working day. It should be borne in mind that for an organization and a bank, the concepts of “debit” and “credit” in relation to a current account mean different things. For an organization, a current account is an active account and the receipt of funds into the account means “debit” (receipt), and the debit of funds from the account means “credit” (expense). The organization's current account for the bank is a source of funds, i.e. passive account. Consequently, any receipt of money into the organization’s account means for the bank an increase in this source and therefore goes through the credit of the account, and writing off money from the organization’s account for the bank is a decrease in the source and goes through the debit of the account.

At the end of the statement, the balance at the end of the day is entered. When processing statements, the accountant must ensure that the same amount appears in the next bank statement as the opening balance (balance at the beginning of the working day).

The numbers of payment documents are entered in a special column. All payment and other supporting documents are attached to bank statements issued to clients. The organization's accountant checks all amounts entered in the statement with the amounts indicated in the supporting documents. When processing bank statements, a corresponding account number is entered against each amount, indicating from which account this amount was credited or to which account it was written off.

To account for the availability and movement of the organization’s funds stored in banks, active accounts 51 “Current accounts” and 55 “Special accounts in banks” are used.

The debit of these accounts reflects the receipt of funds, and the credit records their write-off. Transactions on the movement of funds in the accounts of the organization are reflected in accounting on the basis of bank statements and monetary settlement documents attached to them. When funds are credited to the organization's accounts, the corresponding account for the loan will be the account that is the source of their receipt. When writing off funds, the corresponding debit account is the account showing for what purposes the enterprise's funds were withdrawn.

At an enterprise, a cash register is used to receive, store and spend cash. The procedure for conducting cash transactions is regulated by the instructions of the Central Bank of Russia.

The amount of cash at the enterprise's cash desk is limited by a limit that is established when opening a current account by the bank in agreement with the enterprise. In excess of the established limit, money can be stored only on days of payment of salaries, pensions, scholarships, benefits for three working days, including the day the money is received from the bank.

The cash desk accepts cash using cash receipt orders, in exchange for which a receipt is issued. Cash issuance is carried out according to cash receipts orders or other documents (applications for the issuance of money, pay slips).

Documents for receiving and issuing money are issued in the accounting department of the enterprise and signed by the chief accountant; documents for issuing are also signed by the head of the company.

When paying money according to payroll statements, a separate cash order is not issued for each recipient - one is drawn up for the total amount on the statement upon expiration of the issuance period. Individuals receive money using cash receipts at the enterprise's cash desk upon presentation of an identification document.

The cashier, having issued or received money, is obliged to sign an outgoing or incoming cash order, and cancel the documents attached to them with stamps or the inscription “received” or “paid” indicating the date of the transaction.

All primary documents on income and expenses (receipt and expense cash orders, invoices, etc.) are registered in the accounting department in a special register before being transferred to the cash desk, and the document is assigned a serial number. A cash book is maintained at the cash desk. A company can have only one cash book. The pages in the book are laced and sealed with the company's round wax seal. On the last page of the book, the inscription “In this book, everything is numbered ... pages” is written and the head of the enterprise and the chief accountant put their signatures. Entries in the cash book are kept as carbon copies in two copies, and the second copies, which serve as the cashier’s report, must be tear-off. Erasures and unspecified corrections are prohibited. The sheets of the cash book have a strictly established form.

Cash transactions are carried out in the following order:

– primary documents on receipts and expenses are drawn up;

– primary documents are registered in the registration journal;

– entries are made in the cash book;

– daily, at the end, the cash book is summed up, the cashier’s report (2nd copy of the cash book) with receipts and expenditure documents is submitted to the accounting department of the cashier’s report against a receipt in the cash book (1st copy).

Cash transactions are recorded on active account 50 “Cash”. The account balance indicates the availability of the amount of free money in the company's cash desk at the beginning of the month, debit turnover - the amounts received in cash at the cash desk, credit turnover - amounts issued in cash.

The cash desk can store not only cash, but also strict reporting forms and securities - paid vouchers, travel tickets, bill stamps, postage stamps, state duty stamps, etc., recorded in active account 56 “Cash Documents”.

At least once a month, an audit (inventory) of the availability of funds in the cash desk is carried out. The audit of the cash register is carried out suddenly by a commission; the commission is appointed by order of the head of the enterprise. Cash, monetary documents, securities and strict reporting forms are checked.

The cashier bears full financial responsibility for the safety of all funds in the cash register, which he gives a written commitment to when hiring.

As a result of the inventory, excess cash may be discovered or a shortage may be identified. Surpluses are received and included in the income of the enterprise:

Dt sch. 50 "Cashier",

K-t sch. 80 "Profits and losses."

The shortage is documented by several postings.

The fact of a shortage of cash at the cash desk is reflected:

Dt sch. 84 “Shortages and losses from damage to valuables”,

Accounting for cash transactions

The organization's funds are in the cash desk in the form of cash and monetary documents.

The main objectives of accounting for cash in hand are:

Accurate, complete and timely accounting,

Control over the availability of funds and financial documents,

Monitoring compliance with cash and payment discipline,

Identifying opportunities for more rational use of funds.

To record cash transactions, account 50 cash is used. The account is active. The debit of the account reflects the receipt of funds at the cash desk. For example:

Dt 50 Kt 62.1 received funds from buyers

Dt 50 Kt 51 Received funds from the current account

Dt 50 - Kt 71 The accountable person returned the unspent advance

The credit to the cash register account reflects the outflow of funds.

Dt 70 - Kt 50 wages paid

Dt 71 - Kt 50 issued to the accountable person.

Dt 51 - Kt 50 funds are deposited into the current account

Dt 94 - Kt 50 reflects the shortage of funds in the cash register.

The following subaccounts can be opened for account 50.

50.1 - cash desk of the organization. Cash in hand is taken into account here.

50.2 - operating cash desk. The availability and movement of funds at ticket and baggage offices of river crossings, etc. are taken into account.

50.3 - monetary documents. Paid documents, strict reporting forms, vouchers, etc. are taken into account.

Cash in the cash desk is kept within the limit established by the bank. In excess of the limit, funds can only be kept for three days for payment of wages and social benefits. Over-limit balances must be deposited into a current account.

To record cash transactions The following primary documents are used:

Receipt cash order form KO1

Expense cash order KO2

Journal of registration of incoming and outgoing cash orders ko3

Cash book ko4

Book of accounting of funds issued and accepted by the cashier.

Receipt of funds to the cash desk is documented by a cash receipt order. It states:

• from whom did the funds come?
• For what purposes did the funds go?

The order is signed by the chief accountant and cashier. Also, a receipt is drawn up for the cash receipt order, which is given to the person who deposited the money into the cash register.

The issuance of funds from the cash register is formalized by a cash receipt order. It states:

• to whom the funds are given,
• for what purposes,
• details of the identity document are indicated,
• a list of attached documents is indicated.

The cash receipt order is signed by the head of the organization, the chief accountant and the cashier. The person who received the funds also puts his signature.

Incoming and outgoing cash orders must be filled out manually or automatically. No corrections to these documents are permitted.

At the end of each day, all incoming and outgoing cash orders are recorded in the registration journal. Next, a cash book is compiled. The cash book must be numbered, laced, the number of pages must be certified by the signature of the manager and the chief accountant. Two sheets of the cash book are filled in simultaneously. The cash book reflects the balance of funds in the cash register at the beginning of the day, all incoming cash orders, all outgoing cash orders indicating the amounts, the turnover for the day is calculated and the balance is displayed.