Cash storage in institutions and individual entrepreneurs is carried out at the cash desk. For analysis and cash flow accounting Money account 50 “cash desk” is intended. At the same time, the procedure for receiving, spending and storing money must be carried out in accordance with the cash discipline adopted by law.

Cash discipline - who is obliged to follow the rules?

Not all institutions and individual entrepreneurs can do without using cash in the course of their work. From time to time there is a need for settlements with staff, suppliers and customers. Goods and materials necessary to maintain the life of the enterprise are purchased for cash. This could be stationery, purchasing materials from markets.

When working with cash, enterprises and individual entrepreneurs are required to comply with the requirements of cash discipline. A liability agreement is concluded with the person responsible for making cash payments.

Cash discipline includes compliance with the procedure for working with money in account 50. It is mandatory to record the movement of funds (receipts and expenses) using standardized document forms. The main ones are PKO and RKO. When filling them out, blots and corrections are not allowed.

The result of cash flow is recorded in the cash book daily (subject to the existence of transactions). All transactions for the receipt and issuance of funds are reflected, indicating the numbers of supporting documents (RKO and PKO) and the content of the operation.

Cash discipline also establishes restrictions on the use and storage of cash amounts - the cash limit. Calculations are made by the entities themselves based on the daily cash needs and the amount received.

In the presence of separate divisions who use cash payments, the cash limit is set taking into account the revenue of these departments.

The cash register limit also regulates the period of storage of money in the cash registers. To avoid exceeding the established indicator, excess cash should be periodically deposited into the current accounts of credit institutions. Exceeding the storage period is allowed on the days of settlements with employees for salaries and on weekends.

Restrictions on balances may not be observed by small businesses and individual entrepreneurs. They are allowed to keep cash in cash registers without restrictions. It is recommended to issue an appropriate local act confirming such a right.

Example. The Romashka organization has set a cash limit of 50,000 rubles. At the beginning of the working day, the cash balance was 17,841 rubles. During the day, the following transactions occurred: payment was received from customers in cash in the amount of 33,815 rubles and 16,592 rubles, funds were issued to the accountable person for the purchase of stationery - 8,500 rubles.

The total receipts to the cash desk amounted to 50,407 rubles:

Dt 50 - Kt 62 - 33815 rubles;

Dt 50 - Kt 62 - 16,592 rubles.

Expense transactions are equal to 8500 rubles:

Dt 71 ― Kt 50 2015 funds were issued for reporting

The cash balance at the cash desk at the end of the day is 17,841+50,407-8,500=59,748 rubles.

Excess amounts in the amount of 9,748 rubles must be handed over to the bank.

Failure to comply with cash discipline entails fines of up to 50,000 rubles for organizations and up to 5,000 rubles for officials.

Account 50 “Cash”: subaccounts, postings, examples

In this video tutorial Chief Accountant, site expert Natalya Vasilievna Gandeva explains accounting account 50 “Cashier”, standard accounting entries and subaccounts are discussed. To watch, click on the video below ⇓

You can download the slides and presentation from the link.

Account 50 cash in accounting: subaccounts

Information about the enterprise's cash is reflected in account 50, which is active. If necessary, the following subaccounts are opened for it:

1. 50-1 - main cash register of the subject.
2. 50-2 - operating cash desk. It is used if the organization has several structural divisions and retail outlets handling cash.
3. 50-3 - monetary documents. These are documents purchased for a fee that have a specific purpose. These include food stamps, fuel and lubricants, air and train tickets, vouchers for employees and others.

Subaccounts on the cash account correspond with the main cash register and may reflect the following transactions

Working with CCP (cash register equipment)

Many entities are required to use cash register systems in their activities due to legal requirements. These include enterprises that accept cash as payment from the public or contractors. Cash transactions in such cases are also subject to mandatory documentation.

All funds received via cash register are transferred to the organization’s main cash desk, as a rule, at the end of the shift (working day). Revenue can be transferred using PKO, or directly credited to the cash register.

If the institution provides a separate position for a cashier-operator, then the delivery of cash is accompanied by filling out a certificate-report in form No. KM-6, which contains information about the readings of cash register counters and the amount of cash received. IN small organizations This form is replaced by filling out a log for each cash register machine that records meter readings and cash flows.

Some categories of taxpayers are allowed not to use cash register systems when making cash payments. In such cases, they should be ready to issue strict reporting forms upon payment or provide, upon request, issued sales receipts confirming the fact of purchase. Subjects that may not use CCP include:

1. Organizations and individual entrepreneurs on UTII or on patent system taxation.
2. Entities engaged in certain activities, the list of which is approved by law. This includes trading in kiosks, small retail peddling, sale of lottery tickets, securities, sale of religious products and other work.
3. Institutions located in hard-to-reach and remote areas.
4. Pharmacy organizations in rural areas.

Despite the fact that the use of cash registers for the listed entities is not prerequisite, they still need to comply with other cash discipline.

Inventory of the cash register in the organization

For these purposes it is created inventory commission. During the process, the presence of a financially responsible person is required. Acts confirming actions ( inventory lists) can be developed independently. At the same time, balances on monetary documents are also reconciled.

If a surplus or shortage is identified, you must obtain a written explanation from the cashier. All missing amounts are repaid at the expense of the responsible persons if there is a previously concluded agreement on liability with them. If the perpetrators are not identified (theft), all losses are written off at the expense of the enterprise.

Synthetic account 50 in accounting is used to obtain cash flow data. It is mainly used by trading companies when interacting with buyers and customers; other enterprises need it to carry out internal and external payments for various purposes. Let's figure out what operations the 50 account is involved in accounting– you will find the wiring below.

Characteristics of account 50 “Cash desk”

Consolidated account 50 in accounting is used to obtain reliable information about cash payments of a company or individual entrepreneur with individuals and legal entities. At the same time, the participants in the relationship include both third-party contractors and employees of the organization. Among typical cash transactions on accounts. 50 are listed:

• Receipts from the sale of goods and materials, works or services for cash.
• Issuance of wages, accountable and other types of payments to employees within the framework of labor relations.
• Payments for services performed with third parties.
• Various administrative and economic calculations, etc.

Typical wiring on account 50 “Cash” are carried out in terms of cash receipts, disposal, circulation and internal movement. It is mandatory to prepare unified cash documentation - PKO, RKO, cash book, etc. Main registers synthetic accounting by count 50 are given below.

Account 50 “Cashier” – subaccounts:

• 50.1 – for accounting for cash at the enterprise’s cash desk.
• 50.2 – for accounting for cash in operating cash desks.
• 50.3 – monetary documents are accounted for in account 50 “Cashier” for actual expenses for the purchase of postage stamps, prepaid air tickets, state duty stamps, bill stamps, etc. A separate sub-account is opened for each type of document.
• 50.4 – for accounting for cash in the foreign exchange office when carrying out foreign economic activity and sending personnel on business trips abroad. Additionally, sub-accounts can be opened for each type of foreign currency.

Count 50 – active or passive?

If you analyze account 50, it becomes clear that the increase in turnover occurs on the debit side of the account, and the decrease occurs on the credit side. Therefore, this account is active. Account 50 correspondence is carried out when funds are received in the debit of the account. 50 and credit accounts – , , , 76, , 52, , , , , 79, , 90, 99, etc.

Disposal is recorded according to the credit account. 50 and the debit of the corresponding accounts - 70, , , 71, 76, 75, 73, 68, , , 52, , 57, 55, 80, 79, 99, etc.

Registers by account 50

Cash registers are not only unified forms receipts and expenditure orders, cash book and the cashier's report, but also accounting documents, allowing you to get the maximum full information about cash flow. First of all, these include:

• The balance sheet for account 50 is the most common example of a synthetic accounting register for account 50, containing data on the incoming/outgoing balance and turnover for a given period.
• Journal order for account 50 – this register analytical accounting for account 50 is compiled according to the cashier's reports. In this case, the journal order for the credit of account 50 shows all actual payments from the cash desk, broken down by corresponding accounts.
• Statement for account 50 - statement No. 1 is filled out to journal order No. 1 to detail the cash receipts made on the debit of the account. 50 indicating the number of the cash report, departments and correspondence of accounts.
• Analysis of account 50 - used as a consolidated register of turnover for a period (month, decade, quarter, etc.) indicating the total turnover and opening/exiting balance. Detailing can be done by subaccounts and subaccounts.

Analysis of count 50 – sample:

Account 50 in accounting – postings:

• D 50 K 90 – reflects the receipt of money from retail sales.
• D 50 K 51 (52, 55) – cash was withdrawn from a cash account (currency, special).
• D 50 K 60 – the advance payment previously issued to the supplier was returned in cash.
• D 50 K 62 – the buyer paid in cash.
• D 50 K 66 (67) – the receipt of a cash loan is reflected.
• D 50 K 71 – accountable person returned the debt to the cashier.
• D 50 K 73 – the culprit compensates for the damage caused.
• D 50 K 75 – contribution made by the founder in cash.
• D 51, 52 K 50 – money from the cash register was deposited into a cash account (currency).
• D 70 K 50 – salaries were issued to the staff from the cash register.
• D 71 K 50 – cash was issued to the employee for reporting.
• D 66 (67) K 50 – loan or interest repaid in cash.
• D 94 K 50 - reflects the shortage of cash identified during the inventory.

Conclusion - we have examined the main entries for account 50, the typical application of which is regulated by Order No. 94n dated October 31, 2000.

To record the availability and movement of funds in the cash registers of organizations, the Chart of Accounts and the Instructions for its use are intended for active account 50 “Cash” (). We will tell you about the sub-accounts opened for it and analytical accounting in our consultation, and also provide typical accounting records according to the count 50.

Subaccounts to account 50

The organization determines the list of subaccounts to be opened for account 50 independently, taking into account its management needs, based on the purposes of analysis, control and reporting. The subaccounts accepted by the organization for account 50 are approved as part of the Working Chart of Accounts in.

The chart of accounts provides for the opening, in particular, of the following sub-accounts to account 50 (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Naturally, analytical accounting of cash (for example, by banknotes) is not maintained. Analytics required for accounting monetary documents. It is built according to the types of such documents.

Typical transactions for account 50

Here are some typical accounting entries for account 50 (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Organizations apply account 50 “Cashier”“if they use cash in their activities. The account is the most important if the organization’s revenue is in cash (trade and service enterprises).

If the company does not have cash proceeds, account 50 Cash desk is also used for mutual settlements in cash. For example, employee salaries are not transferred to cards, but are issued in cash, accountable funds are issued in person, loans, dividends, etc. are issued in cash.

Account 50 Cash – active. In the balance sheet it is reflected in the Asset: in section II. Non-current assets, in the line “Cash and cash equivalents”.

Instructions 50 count

Instructions for the application of financial and economic activities of organizations in accordance with Order No. 94n dated October 31, 2000

Account 50 “Cashier” is intended to summarize information about the availability and flow of funds in the organization’s cash desks.

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

50-1 “Organization cash desk”,

50-2 " Operating cash»,

50-3 “Cash documents”, etc.

On a subaccount 50-1 “Organization cash register” funds in the organization's cash desk are taken into account. When an organization produces cash transactions with foreign currency, then corresponding sub-accounts must be opened for account 50 “Cashier” for separate accounting movements of each cash foreign currency.

On a subaccount 50-2 “Operating cash desk” The availability and movement of funds at the cash desks of commodity offices (piers) and operational areas, stopping points, river crossings, ships, ticket and baggage offices of ports (piers), train stations, ticket storage offices, post office offices, etc. are taken into account. It is opened by organizations (in particular, transport and communications organizations) if necessary.

On a subaccount 50-3 Cash documents postage stamps in the organization's cash register are taken into account state duty, bill stamps, paid air tickets 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.

By debit Account 50 “Cash” reflects the receipt of funds and monetary documents at the organization’s cash desk.

By loan Account 50 “Cash” reflects the payment of funds and the issuance of monetary documents from the organization’s cash desk.

Typical transactions for 50 accounts

By debit of the account

	Debit	Credit
Cash was deposited from the operating cash desk to the main cash desk	50	50
Received money from the current account to the cashier	50	51
Foreign currency received from a foreign currency account to the cash desk	50	52
Received funds from a special bank account to the cash desk	50	55
Cash in transit has arrived at the cash desk	50	57
The money overpaid by the supplier has been returned by the supplier.	50	60
Money from the buyer has arrived at the cash register	50	62
An advance has been received at the cash register from the buyer	50	62-1
Cash received at the cash desk under a short-term loan agreement	50	66
Cash received at the cash desk under the agreement long term loan	50	67
Unused funds issued on account were returned	50	71
The employee returned the loan to the organization's cash desk	50	73-1
The employee was compensated for material damage	50	73-2
Contributed to authorized capital in cash to the organization's cash desk	50	75-1
Received insurance compensation to the organization's cash desk	50	76-1
Funds received at the cash desk for an admitted claim	50	76-2
Cash received at the cash desk against dividends due from participation in other organizations or under a joint activity agreement	50	76-3
The cash desk received cash from a branch allocated to a separate balance	50	79-2
The cash desk received cash from the head office	50	79-2
Cash was received at the cash desk against the profit due under the agreement trust management property	50	79-3
Cash received for trust management	50	79-3
Money was received at the cash desk on account of the deposit under the joint activity agreement	50	80
Money received targeted financing	50	86
The cash desk received money for products sold (goods, works, services)	50	90-1
The cash desk received money for other property sold (non-operating income)	50	91-1
Cash surpluses identified as a result of inventory are reflected	50	91-1
Positive exchange rate differences on cash foreign currency are included in other income	50	91-1
Money was received at the cash desk against deferred income.	50	98-1
The cash received free of charge	50	98-2

By account credit

Contents of a business transaction	Debit	Credit
Funds from the cash register are deposited into the current account.	51	50
Currency from the cash register is deposited into the foreign exchange account	52	50
Funds from the cash register were deposited into a special bank account	55	50
Cash sent by transfer to the counterparty	57	50
Shares purchased for cash	58-1	50
Debts purchased securities for cash	58-2	50
Cash loan provided	58-3	50
The debt to the supplier has been repaid	60	50
An advance was issued to the supplier from the cash register	60	50
The money overpaid by the supplier was returned	62	50
The advance paid by the buyer has been returned	62	50
The loan or interest on it is repaid from the cash register	66	50
Vouchers were issued to employees, paid for using social insurance funds.	69-1	50
Salaries (dividends) were paid to employees from the cash register	70	50
Cash issued on account	71	50
Loan provided to employee	73-1	50
Dividends were paid to the founders from the cash register	75-2	50
Deposited salary paid	76-4	50
Purchased in cash from shareholders own shares	81	50
Negative exchange rate differences on cash foreign currency are included in other expenses	91-2	50
A shortage was detected in the cash register during inventory	94	50

Cash accounting (accounts 50, 51, 52, 55, 57). Calculation rules for cash transactions

The organization's funds represent the totality of money on hand, in bank settlement, currency, special and deposit accounts, in issued letters of credit, check books, transfers in transit and cash documents.

In the course of their activities, organizations constantly engage in mutual cash settlements both within the organization (settlements with personnel for wages, with accountable persons, with personnel for other operations), and outside it (settlements with suppliers for products purchased from them, with contractors for work and services performed, payment of taxes, receipt of revenue for sold products from buyers, etc.).

In accordance with the legislation of the Russian Federation, payments between legal entities, as well as settlements with the participation of citizens engaged in business activities, are carried out in cash and non-cash payments. In cases established by the legislation of the Russian Federation, payments can be made in foreign currency.

The main form of cash payments is non-cash, carried out by transferring money from the payer's account to the seller's account. All non-cash payments carried out through a bank or through any other credit institution, having the authority (license) to do so.

Account 50 "Cashier"

Account 50 "Cash" is intended to summarize information about the availability and flow of funds in the organization's cash desks.

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

50-1 "Organization cash desk",

50-2 "Operating cash desk",

50-3 "Cash documents", etc.

Subaccount 50-1 “Cash of the organization” records the funds in the cash desk of the organization. When an organization carries out cash transactions with foreign currency, then corresponding sub-accounts must be opened to account 50 “Cash” for separate accounting of the movement of each cash foreign currency.

Subaccount 50-2 "Operating cash desk" takes into account the availability and movement of funds in the cash desks of commodity offices (piers) and operational areas, stopping points, river crossings, ships, ticket and baggage offices of ports (piers), train stations, ticket storage offices, ticket offices post offices, etc. It is opened by organizations (in particular, transport and communications organizations) if necessary.

Subaccount 50-3 “Cash documents” takes into account postage stamps, state duty stamps, bill stamps, paid air tickets and other monetary documents in the organization’s cash desk. 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 debit of account 50 "Cash" reflects the receipt of funds and monetary documents to the organization's cash desk. The credit of account 50 "Cash" reflects the payment of funds and the issuance of monetary documents from the organization's cash desk.

Account 51 "Current accounts"

Account 51 "Current accounts" is intended to summarize information on the availability and flow of funds in foreign currency Russian Federation on the organization's current accounts opened with credit institutions.

The debit of account 51 “Settlement accounts” reflects the receipt of funds to the organization’s settlement accounts. The credit of account 51 “Current accounts” reflects the write-off of funds from the organization’s current accounts. Amounts erroneously credited or debited to the organization's current account and discovered when checking statements credit organization, are reflected in account 76 "Settlements with different debtors and creditors" (sub-account "Settlements on claims").

Transactions on the current account are reflected in accounting on the basis of the credit institution's statements on the current account and the monetary settlement documents attached to them.

Analytical accounting for account 51 “Current accounts” is maintained for each current account.

Account 52 "Currency accounts"

Account 52 "Currency accounts" is intended to summarize information on the availability and flow of funds in foreign currencies on the organization’s foreign currency accounts opened with credit institutions on the territory of the Russian Federation and abroad.

The debit of account 52 “Currency accounts” reflects the receipt of funds to the organization’s foreign currency accounts. The credit of account 52 “Currency accounts” reflects the write-off of funds from the organization’s foreign currency accounts. Amounts erroneously credited or debited to the organization’s foreign currency accounts and discovered when checking statements of a credit institution are reflected in account 76 “Settlements with various debtors and creditors” (sub-account “Settlements for claims”).

Transactions on foreign currency accounts are reflected in accounting on the basis of statements from the credit institution and monetary settlement documents attached to them.

Sub-accounts can be opened for account 52 “Currency accounts”:

52-1 "Currency accounts within the country",

52-2 "Currency accounts abroad."

Analytical accounting for account 52 “Currency accounts” is maintained for each account opened for storing funds in foreign currency.

Count 55" Special accounts in banks"

cash accounting

Account 55 "Special accounts in banks" is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation and foreign currencies located on the territory of the Russian Federation and abroad in letters of credit, check books, other payment documents (except bills), on current, special and other special accounts, as well as the movement of targeted financing funds in that part that is subject to separate storage.

Sub-accounts can be opened for account 55 “Special bank accounts”:

55-1 "Letters of credit";

55-2 "Checkbooks";

55-3 “Deposit accounts”, etc.

Subaccount 55-1 “Letters of credit” takes into account the movement of funds contained in letters of credit.

The entry of funds into letters of credit is reflected in the debit of account 55 “Special accounts in banks” and the credit of accounts 51 “Settlement accounts”, 52 “Currency accounts”, 66 “Settlements for short-term loans and borrowings” and other similar accounts.

Funds in letters of credit accepted for accounting under account 55 “Special accounts in banks” are written off as they are used (according to statements from the credit institution), as a rule, to the debit of account 60 “Settlements with suppliers and contractors”. Unused funds in letters of credit after restoration by the credit institution to the account from which they were transferred are reflected in the credit of account 55 “Special accounts in banks” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”.

Analytical accounting for subaccount 55-1 “Letters of credit” is maintained for each letter of credit issued by the organization.

Subaccount 55-2 “Checkbooks” takes into account the movement of funds in checkbooks.

The deposit of funds when issuing check books is reflected in the debit of account 55 “Special accounts in banks” and the credit of accounts 51 “Currency accounts”, 52 “Currency accounts”, 66 “Settlements for short-term loans and borrowings” and other similar accounts. Amounts from checkbooks received from a credit institution are written off as checks issued by the organization are paid, i.e. in the amounts of repayment by the credit institution of checks presented to it (according to statements of the credit institution), from the credit of account 55 “Special accounts in banks” to the debit of settlement accounts (76 “Settlements with various debtors and creditors”, etc.). Amounts for checks issued but not paid by a credit institution (not presented for payment) remain in account 55 “Special accounts in banks”; the balance in subaccount 55-2 “Checkbooks” must correspond to the balance in the credit institution’s statement. Amounts on checks returned to the credit institution (remaining unused) are reflected in the credit of account 55 “Special accounts in banks” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”.

Analytical accounting for subaccount 55-2 “Checkbooks” is maintained for each checkbook received.

Subaccount 55-3 “Deposit accounts” takes into account the movement of funds invested by the organization in bank and other deposits.

The transfer of funds to deposits is reflected by the organization by debiting account 55 “Special accounts in banks” in correspondence with account 51 “Currency accounts” or 52 “Currency accounts”. When a credit institution returns deposit amounts, reverse entries are made in the organization's accounting.

Analytical accounting for subaccount 55-3 “Deposit accounts” is maintained for each deposit.

On separate sub-accounts opened for account 55 “Special accounts in banks”, the movement of targeted financing funds separately stored in the credit institution is taken into account. In particular, those received budget funds, funds for financing capital investments, accumulated and spent by the organization from a separate account, etc.

Branches, representative offices and others structural units organizations allocated to a separate balance sheet, which open current accounts in credit institutions to carry out current expenses (salaries, certain business expenses, travel expenses, etc.), reflect on a separate sub-account to account 55 “Special accounts in banks” the movement of these funds.

The presence and movement of funds in foreign currencies are accounted for separately on account 55 “Special accounts in banks”. The construction of analytical accounting for this account should provide the ability to obtain data on the availability and flow of funds in letters of credit, check books, deposits, etc. on the territory of the Russian Federation and beyond its borders.

Account 57 "Transfers on the way"

Account 57 “Transfers in transit” is intended to summarize information on the movement of funds (transfers) in the currency of the Russian Federation and foreign currencies in transit, i.e. sums of money(mainly proceeds from the sale of goods of organizations engaged in trading activities) deposited in the cash desks of credit institutions, savings banks or post office cash desks for crediting to the current or other account of the organization, but not yet credited for their intended purpose.

The basis for accounting for amounts in account 57 “Transfers in transit” (for example, when depositing proceeds from a sale) are receipts from a credit institution, savings bank, post office, copies of accompanying statements for the delivery of proceeds to collectors, etc.

The movement of funds (transfers) in foreign currencies is accounted for separately on account 57 “Transfers in transit”.