CHAPTER 12 STEP 2: Control the Flow of Your Cash Many people believe that more money will solve money problems, but in most cases it only causes big problems. The primary reason is that most people have money

The receipt of funds at the cash desk of the organization is drawn up by cash receipts, which are written out in the accounting department (where they are immediately recorded in the register of receipts and expenditures of cash documents) After receiving cash at the cash desk, the cashier, on the basis of the cash receipt order, makes an appropriate entry to the cash book
The person who deposits money and the cash desk, a receipt for the cash receipt order for accepting money
We bring to the attention of the readers an algorithm of actions related to the receipt of funds in the cashier
Action I. Filling out an incoming cash order in the form K? KO-1
A cash receipt order is used to formalize the receipt of money in the cash office both when using manual processing methods and when processing information using computer technology.
A cash receipt order is issued in one copy by an accounting employee. Cash receipts and receipts for them must be filled out clearly and clearly in ink, ballpoint pen or written out on a machine (writing, calculating). Sub-cleansing, blots or corrections to the document are not allowed (clause 19 of the Procedure for conducting cash transactions).
You will find an example of a completed receipt order according to the form No. KO-1 on p. 22.
Table 2.1.1
Sirs a "org" ti "qi" "U
Further, in the same line in a special іraf, the code of the organization for the WINDOW is indicated, which is attached to the organization by the statistics body (once after its registration
Zalo "those forms No. KO-1
Continuation of ібя 211 Name The order of eapopoic Г * - ™ Сірою "structural UNIT" option Receipt of funds 3 i "lei in that case,
submissions with a sioya "esss" Even MoiyrtHTb are entered into the information that from Dalai in the same line in the "Code" code is indicated a code
"Wholesale) cash receipts (for example, from which small point the proceeds were received)" in the order of this and that of the year
The date is up to date
heaving of money means Column ^ running- Noerschete (M) .po ^ degn "VD with © bosoyyuimyu" structural group of izoepeniaorganizait, trade pav, department of supetaarvdit and gts Grfiyarvdit, Corresponding
account, suEscheG "Noiars account (and. ^ Column "Amount, rubles cat."
DE? "
Цаеідаїьги
if the money is received from employees of the organization, then this line contains the surname, name and answer to this employee;
if money is accepted from an employee of a third-party service, then in this line
isisha mim ish "in the organization
and the surname, name, patronymic of the person through which this organization donates funds to Pätsyubneesi t5litsu 212 us 23
Ending іable 2) 1
Name of the requisite Notes aBtOpa String "Basis" Sources of cash posiupponim Reflect "take financially! olgra and і (similar to see toblshіy212nas 23) Sіrska "Amount" The amount of money that is posting to the cash register With smu, the amount of rubles "ha is written in capital letters at the beginning of the line, and copan - in numbers. there is free space left, it is due from Stroga “Including the Sumia VAT, which is written in numbers.
KKKIYAYKY? Build "Appendix" List of the attached primary and other documents indicating their non-swarm dates 23) Build "organization" torn on the incoming cash order is similar to the cash order / cash order No. "The number is indicated in the grofo" Document number "of the incoming K3CC0BW0 order g. the date written in the column "Date of composition of the main part of the incoming cash order. The line" Accepted by Zeptyaekya in the same way as the corresponding line of the receipt of the cash order (see Є 22) Line "Basis" - | of the cash register The line "Amount" The amount of money is first in numbers, the idea repeats this suyama - indicate the proxy of aatavney boogy from the beginning of the syrogl, and kopecks - in numbers If, after entering the amount in rubles, a line remains free. Toyota gri [live line "Including" The amount of VAT, which is written in digits.


Vidoperitions "Osk ^ nenie. "ACCEPTED," Appendix ¦ "Sweating money from the settlement account Received from the current account for payment of the payment from the robot (purchase of materials, opgvgy services stormshdaikzatsiyitd) through retail sales)" Return of the remainder of the non-repayment of the accountable person.
in the register of incoming and outgoing cash documents
According to clause 21 of the Procedure for the distribution of cash transactions, incoming cash orders or replacing them Documents before transfer to the cashier are registered by the accounting department in the peine journal of the grace of incoming and outgoing cash documents (form Ns KO-3)
Action 3. Issuance of permission to accept cash funds at the cashier's office
After filling out and registration, the cash receipt order and the receipt are signed by the chief accountant or by a person authorized by the written order of the head (g 13 of the Procedure for conducting cash transactions)
We also indicate the decoding of the signature ~ initials and surname **
Step 4. Acceptance of funds at the cashier
According to clause 20 of the Procedure for conducting cash transactions upon receipt of an incoming cash order, the cashier is obliged to check:
cash and the authenticity of the signature of the clay accountant and the document
the correctness of the document execution;
the presence of the applications listed in the document.
In case of non-observance of at least one of these requirements, the cashier returns the cash receipt order to the accounting department for proper registration.
If the specified requirements are met, the cashier accepts the money.

orders, the cashier in this case will only sprinkle the document.
On the receipt, the cashier also indicates the date of receipt of money and certifies the FAILED signature with the seal (stamp) of the cashier or the ogienpch of the cash register (clause 14 of the Procedure for conducting cash transactions) We remind you that, in accordance with clause 19 of the Procedure for conducting cash transactions, money can only be accepted for cash receipts on the day they were drawn up
Documents attached to the cash order are requested with a stamp or the inscription "Received" with the date (date, month, year).
After receiving the money at the cash desk, the receipt for the incoming cash order is torn off along the cut LINE P is handed over to the person who has fallen money, and the cash order itself remains at the cash desk
Action S. After the receipt of money on an incoming cash order, a corresponding entry is made in the cash book (form No. KO-4)
According to clause 24 of the Procedure for not filing cash transactions, entries in the cash book are made by the cashier immediately after receiving the money on the incoming cash order.
Read about filling out the cash register on p. 37.
It should be remembered that when organizations and individual entrepreneurs carry out cash settlements and (or) settlements using payment cards, in cases where they sell goods, perform work or provide services, cash registers must be used (clause 1 of Art. 2 of the Federal Law dated 05.22.2003 No. 54-FZ "On the use of control-kissopa equipment in the implementation of cash payments and (or) payments using payment cards")
Receipt cash order and cash book (see, from 22 and pp. 40-42) are the basis for reflecting transactions on the receipt of funds to the organization's cash desk in the accounting records:
Debit of account 50 Credit of account 51 (52, 55) - the cash received funds from bank accounts (settlement, currency or special);
Debit of account 50 Credit of account 58 (subaccount "Provided loans") - amounts of short-term (or long-term) loans previously provided to another organization were received by the organization's cash desk;
Debit of account 50 Credit of account 58-4 (subaccount "" Contributions under a simple partnership agreement ") - a participant in a simple partnership entered into the cashier funds returned from contributions to the common property of partners;
Account debit 50 Account 60 credit - the amount of binding was received from suppliers to contractors in the cash office in connection with the mutual verification of the obligations of the parties (advances issued to suppliers and contractors in connection with the termination of contracts with them were returned to the cash office);
Debit of account 50 Credit of account 62 - cash received from buyers and customers (including for the sold property and property rights), or the amount of advances received by the cashier from buyers and customers is reflected;
Debit of account 50 Credit of account 66 (67) - funds from lenders, provided by them as short-term or long-term loans, were accepted at the cashier's office (proceeds were received for the sale of short-term or long-term bonds);
Account debit 50 Account 70 credit - overpaid wages were returned to the cashier;
Account debit 50 Account 71 credit - unspent amounts have been returned to the cashier by the accountable persons;
Account debit 50 Account 73 credit - amounts were accepted from the employees for the uniforms sold by them at a discount (payments were received from employees to whom the products were delivered in installments, etc.);
Debit of account 50 Credit of account 75 - cash funds contributed by the founders as contributions to the authorized capital of the organization were recorded (additional contributions from shareholders in connection with an increase in the par value or an additional issue of shares are reflected);
Debit of account 50 Credit of account 75 - a participant conducting common affairs under a simple partnership agreement received compensation for losses from joint activities (the unitary enterprise accepted cash from a state (municipal) body to conduct activities and / or cover losses);
Debit of account 50 Credit of account 76 - receipts from the parent for the maintenance of children in preschool institutions that are part of the service industries and farms were credited to the cashier's office (cash funds contributed by the suppliers to offset the claims presented to them were taken into account, the amounts of insurance indemnities were received from insurance companies);
Debit of account 50 Credit of account 76 - the participant of the nrosyugo partnership accepted the amount of profit due from jointly to the cashier !! Activities (amounts from subsidiaries (dependent) companies were received at the cash desk of the parent organization),
Debit of account 50 Credit of account 79 (subaccount “Settlements on allocated property *) - the parent organization capitalized cash received from divisions allocated to separate balances;
Deyeg account 50 Credit of account 79 (subaccount "Settlements to the contract of trust management of property") - the founder of the management from the trustee manager received cash from the cashier on account of the due profit.
Debit of account 50 Credit of account 80 - to participants conducting common affairs under a simple partnership agreement, funds in the form of contributions to the common property of their partners were taken to the cashier;
Debit of account 50 Credit of account 83 - share premium from the sale of shares of the organization is reflected,
Debit of account 50 Credit of account 86 - cash funds intended for intended use were entered;
Debit of account 50 Credit of account 91 - the surplus cash in the cash desk revealed during the inventory was cut off (the amount of sanctions from debtors was received; interest was received on loans issued by another organization; the amount of receivables previously written off as non-cash receivable was accepted; a positive exchange rate difference is reflected on operations with foreign currency in cash);
Debit of account 50 Credit of account 98-1 - as deferred income, the cash received funds (including contributions of shareholders and payment of various subscriptions),
Debit of account 50 Credit of account 98 2 - cash received free of charge.