Postings to account 50.2 operating cash desk. Cash. Bank operating cash desk outside the cash desk

Cash storage in institutions and individual entrepreneurs is carried out at the cash desk. Account 50 “cash” is intended for analysis and accounting of cash flows. 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 (receipt and expenditure) 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.

If there are separate divisions that use cash payments, the cash limit is set taking into account the revenue of these divisions.

The cash register limit also regulates the period of storage of money in the cash registers. To avoid exceeding the established indicator, you should periodically deposit excess cash into current accounts 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 trade in kiosks, small retail peddling, sale of lottery tickets, valuable papers, sales 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.

The enterprise maintains a central cash register (account 50.01), which receives revenue from the operating cash desk (account 50.02). Question.1. How many cash books should be maintained at the enterprise.2. Operating cash works with a cash register, but the receipt does not indicate the nomenclature sold goods, so the check is issued for the total amount.. To write off goods in the 1C Accounting program, a sale is drawn up for each cash receipt order from the operating cash register. However, the program does continuous numbering of cash receipt orders for both cash registers. Is this correct and is it possible to maintain one cash book? .

1. Regardless of the number of operating cash registers, you need to keep one cash book in the main cash register. 2.During the day, the movement of money in the operating cash desks is reflected in. They guide him through each CCP. Then cash proceeds from operating rooms are transferred to the main cash desk. Entrance cash orders in form No. KO-1 at the main cash register are made on the basis of certificates-reports of the cashier-operator in form No. KM-6 or summary report for all cash registers according to form No. KM-7. In accounting, the transfer of cash proceeds from the operating cash desk to the main account is reflected by posting Debit 50.01 Credit 90-1. The numbering of cash receipt orders will be the same only for the main cash register.

How to keep a cash book (f. KO-4)

How to maintain Form No. KO-4 when an organization has several operating cash desks

But how then to capitalize all the cash proceeds? No need to worry, everything is provided for, the procedure is as follows. The movement of money in the operating cash desks during the day is reflected in the cashier-operator's journal according to form No. KM-4. They guide him through each CCP. Then the cash proceeds from the operating rooms are transferred to the main cash desk. There employees make entries in the cash book. The basis for them will be cash receipt orders in form No. KO-1, which are drawn up in accordance with the cash register control tapes of operating cash registers.

Such regulations are provided for in paragraphs 4.6 and 5.2 of the Bank of Russia Directive No. 3210-U dated March 11, 2014, and instructions approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132.

You can check whether the receipt of cash, as well as its expenditure, is correctly reflected in the cash book by looking at the turnover of account 50 “Cash”. This follows from the Instructions for the chart of accounts (account 50) and paragraph 5 of clause 4.6 of the Bank of Russia Directive No. 3210-U dated March 11, 2014.

What documents need to be completed when using a cash register?

End of work shift

At the end of the work shift, the cashier-operator:

• based on the Z-report, makes entries in the cashier-operator’s journal in form No. KM-4;
• draws up a certificate-report of the cashier-operator according to form No. KM-6. This document also reflects the readings of control and summing meters, the amount of revenue per shift and the amount of money returned to customers. The report is drawn up in one copy and, together with the proceeds, is transferred to the main cash desk.
• returns to the senior cashier of the main cash register the amount of money received at the beginning of the shift for change and initial settlements with customers. This return is recorded in the book of accounting of funds accepted and issued by the cashier in form No. KO-5. To confirm the return of this amount, the senior cashier signs in column 9.

This procedure is provided for in clause 6.1 Model Rules, approved

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

In this material, which continues the series of publications devoted to the new chart of accounts, an analysis of account 50 “Cash” of the new chart of accounts is carried out. This commentary was prepared by Y.V. Sokolov, Doctor of Economics, Deputy. chairman Interdepartmental Commission on reforming accounting and reporting, member of the Methodological Council on Accounting under the Ministry of Finance of Russia, first President of the Institute professional accountants Russia, V.V. Patrov, professor of St. Petersburg State University and N.N. Karzaeva, Ph.D., deputy. Director of the audit service of Balt-Audit-Expert LLC.

From this description we see that account 50 “Cashier” takes into account three types of values:

• domestic currency;
• foreign currency;
• monetary documents.

Regarding the domestic currency, everything is quite simple: the ruble is the ruble, and no inflationary or deflationary processes can affect money. Their purchasing power may change, but this cannot affect accounting in any way. Accounting knows neither inflation nor deflation - domestic money is always accounted for at par.

Most often, three questions arise regarding cash accounting in practice: can an enterprise have several cash registers, how many cash books should there be in this case, and how is the cash limit set?

An enterprise may have several cash registers open. This follows from the procedure for determining the cash limit at the cash desk of the enterprise. According to clause 2.5 of the regulations on the rules for organizing cash money circulation on the territory of the Russian Federation, approved by the Central Bank of the Russian Federation on January 05, 1998 No. 14-P, if structural units enterprises do not have an independent balance sheet and accounts in bank institutions, then for these structural divisions and for the enterprise it is established single cash balance limit taking into account these structural divisions. Consequently, it is assumed that structural divisions have independent cash desks. And each organized cash register must maintain a cash book (clause 3 of the letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18).

By representative offices, branches and others separate units of an enterprise located outside its location, drawing up a separate balance sheet and having accounts in banking institutions, the cash balance limit in the cash register is established by the servicing bank on the basis of a calculation in form No. 0408020 “Calculation for establishing a cash balance limit for an enterprise and issuing permission to spend cash from proceeds coming to its cash desk."

We encounter completely different circumstances when accounting for foreign currency. Theoretically, two possibilities may arise:

• or account for it as money;
• or as a product.

In the first case, exchange rate fluctuations lead to changes in the ruble valuation of foreign currency and the need for its constant revaluation. In the second case, such currency is accepted at the current rate, and its value does not change until this currency is paid out. In our country, the first option has been adopted.

Very great difficulties arise when recording monetary documents. Difficulties arise in determining what is considered a monetary document. In the chart of accounts, they are determined by the principle of transfer, and this makes it possible to clearly distinguish some of their varieties in accounting:

• postage stamps;
• state duty stamps;
• bill stamps;
• air tickets paid.

Further, the planners indicate “and others,” i.e. The chief accountant must decide in each individual case: to include or not to include this document included in cash and, accordingly, on which account to reflect its cash equivalent.

According to the classification of accounts, all subaccounts of account 50 "Cash" should be classified as cash accounts, but the so-called monetary documents are surrogates for cash, and they cannot always be used, unlike cash, to cover accounts payable. In essence, it is no coincidence that monetary documents are allocated to a separate subaccount 50.3 “Cash Documents”.

For our part, we will try to show some approaches to defining monetary documents.

A monetary document is a certificate of purpose for which money is paid. The phrase “purpose certificate” means that this document can be used in strict accordance with its purpose.

Theoretically, the question arises of what valuation to record monetary documents in accounting.

Until 2001, the procedure was prescribed according to which monetary documents had to be taken into account in the nominal valuation. In all cases, and there were a majority of them, when the actual cost (usually the price paid) coincided with the estimate at face value, no problems arose, but when there was no such coincidence, the problem arose of recording the difference between the price paid and the face value. Fortunately, the new chart of accounts does not have this problem.

However, having solved this problem, the drafters of the chart of accounts created another problem: the balance of account 50.3 “Cash documents” is difficult to verify. This is due to the fact that when conducting an inventory total cost monetary documents can be identified only at face value, while in synthetic accounting in account 50.3 “Cash documents” their value will be shown at actual cost. Consequently, one of the fundamental requirements for accounting will be violated - the requirement of consistency. In fact, paragraph 7 of PBU 1/98 " Accounting policy", instructs enterprise administrations to ensure

Naturally, if we say a voucher, the nominal value of which is 3,000 rubles. purchased by the administration for employees of the enterprise for 2,800 rubles, then the debit of account 50.3 “monetary documents” will reflect 2,800 rubles, but in the cash register, instead of 2,800 rubles. There will be a monetary document of 3,000 rubles.

This creates additional difficulties for the accountant, because he must provide two estimates for each such document in his analytical accounting - nominal (it is almost always indicated on the document itself) and actual, regarding which, in all cases of discrepancy in estimates, a reference entry must be made. And only in this case can one adhere to the given requirements of PBU 1/98 and ensure a correlation between synthetic and analytical accounting.

It should be noted that in the old chart of accounts, account 56 “Cash documents” also took into account the repurchased shares of the enterprise; now they are accounted for in account 81 “ Own shares(shares)".

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 accounting account 50 is involved in - you will find the entries 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 the typical cash transactions according to account 50 are listed:

• Receipts from the sale of goods and materials, works or services for cash.
• Issuing amounts wages, accountable and other types of payments to employees within the framework of labor interaction.
• 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.