Accounting for cash transactions. The procedure for conducting cash transactions. Regulatory regulation of cash transactions

All cash payments of the organization are reflected in a special account 50 "Cashier". And each action with funds is called a cash transaction. In the article, we will dwell in more detail on the peculiarities of accounting for cash transactions at the enterprise and at individual entrepreneurs, consider account 50 of accounting, posting on account 50, reflecting the main cash transactions, documenting cash transactions.

By the way, non-cash payments are recorded on account 51, read more about the specifics of accounting for non-cash funds.

The main document governing all cash transactions is the Regulation "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation" dated 12.10.11 No. 373-P. Also, starting this year, the Bank of Russia Ordinance “On the procedure for conducting cash transactions for legal entities. persons and a simplified procedure for conducting cash transactions by individual entrepreneurs and business entities. "

Rules for conducting cash transactions

According to this provision, it is not necessary for the cash register to have a separate room, it is enough to allocate some area in the room. In small organizations, where there are few cash transactions, a special place is usually not equipped. Otherwise, a special room with an iron door, a panic button and a small window should be allocated for the cash register.

All cash and other material values ​​in the cash register must be kept in a safe. The key to it is only with the cashier, and a duplicate in a sealed envelope is kept in the safe of the head of the organization.

There should be no foreign valuables in the cash box safe. In the case of an inventory, all surplus found goes to the organization's income. But the shortages are collected from the cashier, unless another guilty person is established.

The cashier is responsible for the values ​​entrusted to him. For this, an agreement on full liability is concluded with him. There is no criminal liability for improper cash transactions and shortages. But various penalties can be applied to the guilty person:

• deduction of identified shortages from wages;
• rebuke;
• dismissal under article of the Labor Code of the Russian Federation.

The amount of cash on hand has a certain limit. Read how the cash balance limit is calculated. During the day, it is allowed to exceed the established limit, but by the end of the working day, if there is an excess, then all the excess cash must be returned to the bank.

But there are situations when there is no way to take the money. In this case, they resort to a little trick: the entire excess of the limit amount is reported, as a rule, to the manager or chief accountant, and in the morning of the next day it is returned as an unused accountable amount.

It is also allowed to exceed the limit on the days of payment of wages. But at present this is rare, since all transfers are made in a non-cash way directly to salary cards.

Each operation for issuing funds must be carried out with a written order from the head or according to the provided statement.

Registration of documents for cash transactions

Any posting or spending of funds must be documented by a receipt (PKO) or expense (RCO) cash order. In this case, each operation is reflected by an entry in the cash book, and PKO and RCO are recorded in the register of incoming and outgoing cash orders.

In the cash outflow order, the amount to be received, the date and the receipt of the recipient must be indicated in words. When registering an incoming cash order, the cashier must issue a receipt with his signature and the seal of the organization.

The transfer of cash from the cash desk to the current account is carried out on the basis of an announcement for a cash contribution. In turn, in order to receive cash from the current account, it is issued.

When drawing up cash documents, you need to remember that these documents do not tolerate any corrections and errors. Therefore, if incorrect data is indicated, it is necessary to draw up a new form of the cash document.

Accounting - cash transactions

As already mentioned above, account 50 "Cashier" is used to record cash. Account 50 in accounting -, it records - cash, this means that the debit reflects the receipt of cash at the cash desk, on the credit - the disposal of cash from the cash desk. Next, let's take a closer look at cash transactions using examples with postings.

Cash consumption

1 - submission

Issuance is carried out on the basis of an application signed by the head. The application must indicate the amount and its purpose, as well as when the report must be submitted. If it is not specified, then the report must be submitted within 3 days. Overruns are also issued only with the order of the head.

For the issuance of business travelers, there must be an order to send a person on a business trip, as well as an order from the head.

For all these cases, the wiring will be the same.

D71 K50 - money issued against the account.

2 - delivery of cash to the bank.

The documents on the basis of which this cash transaction is performed - a bank statement on a current account, a memorial order. The transaction for depositing cash to the bank looks like:

D51 K50 - the money was transferred from the cash desk to the current account.

Likewise for foreign currency accounts and special bank accounts.

D52, 55 K50 - cash was transferred from the cash desk to a foreign currency (special) account in the bank.

Read about the peculiarities of accounting for foreign exchange transactions on account 52

If the funds have been deposited with the bank, but they have not been credited to the current account, then the transaction is made through the account. 57 "Transfers on the way". The postings are as follows:

D57 K50 and D51 K57.

3 - payment of wages.

Salaries are issued to staff based on payroll or payroll. If there is a statement, you do not need to re-sign for receipt at the cash register. The posting for the issuance of salaries to personnel is as follows:

D70 K50 - wages were issued to employees.

4 - payment of income from participation in the organization to persons who are not employees of the organization, the posting has the form D76 K50.

5 - payment of the deposited amounts, most often according to the statement. You also post D76 K50 for this activity.

6 - there is a shortage of funds at the cash desk.

D94 K50 - the cash register shortage is reflected.

Cash arrival

1 - receiving funds from the current account, posting D55 K51.

Be sure to attach the spine of a check for receiving cash from the current account.

2 - receiving cash from customers, posting D50 K62.

3 - return of the unused accountable amount - D50 K71.

4 - return of overpaid wages - D50 K70.

5 - contributions were made from the founders to the authorized capital - D50 K75 / 1.

Features of accounting for cash transactions for individual entrepreneurs

According to the new Decree, for individual entrepreneurs with simplified tax accounting, there are a number of concessions in the management of the cash desk:

• the concept of “cash desk” does not apply to entrepreneurs themselves;
• the ban on spending the funds received at the cashier for personal needs has been canceled;
• you can not set a cash limit;

Accounting for cash transactions

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

The main tasks of cash accounting are:

Accurate complete and timely accounting,

Control over the availability of funds and monetary documents,

Monitoring compliance with cash and settlement and payment discipline,

Identification of the possibility of a more rational use of funds.

For accounting of 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 Funds received from the current account

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

The outflow of funds is reflected on the loan from the cash account.

Dt 70 - Kt 50 wages paid

Dt 71 - Kt 50 issued to the accountable person.

Dt 51 - Kt 50 funds were deposited to the current account

Dt 94 - Kt 50 shows a shortage of funds in the cash desk.

The following sub-accounts can be opened for account 50.

50.1 - cash desk of the organization. Here cash is taken into account at the cash desk

50.2 - operating cash desk. The presence and movement of funds in the ticket and baggage offices of river crossings, etc. is taken into account.

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

Cash on hand is kept within the limit set by the bank. Over the limit, funds can be kept only for three days for the payment of wages and social benefits. Over-limit balances must be deposited into a checking account.

For accounting of 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

The book of accounting of the funds issued and accepted by the cashier.

Receipt of funds to the cashier is formalized by a cash receipt order. It states:

• from whom the funds were received
• for what purposes the funds were received.

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

The issuance of funds from the cash desk is drawn up with an expense cash order. It states:

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

An expense cash order is signed by the head of the organization, the chief accountant and the cashier. Also, the person who received the funds puts his signature.

Receipt and expense cash vouchers must be filled in 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 register. Next, a cash book is drawn up. The cash book must be numbered, laced, the number of pages must be certified by the signature of the head and the chief accountant. Two sheets of the cash book are filled in at the same time. The cash book reflects the cash balance at the beginning of the day, all cash receipts, all cash receipts indicating the amounts, the daily turnover is calculated and the remainder is displayed.

To account for the availability and movement of funds in the cash desk of the enterprise, an active account 50 "Cashier" is used.

The balance of the account indicates the availability of the amount of free money in the cash desk of the enterprise at the beginning of the month; debit turnover - amounts received in cash at the cashier, and on credit - amounts issued in cash.

Sub-accounts can be opened for account 50 "Cashier":

• 50-1 "Cashier of the organization"
• 50-2 "Operating cash desk"
• 50-3 "Cash documents", etc.

Sub-account 50-1 is provided for the bookkeeping of funds in the cash office of the organization. When an organization makes cash transactions with foreign currency, corresponding sub-accounts must be opened to account 50 for separate accounting of the movement of each cash foreign currency.

Sub-account 50-2 is intended for accounting and movement of funds in the cash desks of commodity offices and operational areas, stopping points, river crossings, ships, ticket and baggage offices of ports, cash desks of post offices, etc.

Sub-account 50-3 is provided for the bookkeeping of postage stamps, state duty stamps, bills of exchange stamps, paid air tickets and other monetary documents that are in the cash office of the organization. Cash documents are accounted for on account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out according to their types.

The basis for entries on account 50 is the cashier's reports.

To account for cash transactions in the accounting department, special registers are kept: order journal No. 1 and statement No. 1 for account 50 "Cashier". In the journal - order No. 1, cash transactions are recorded on the credit of account 50 "Cashier".

The basis for filling out the journal of order No. 1 and statement No. 1 are the reports of the cashier. One line is allocated to each report in the register, regardless of the period for which the cash report is drawn up. The number of occupied lines in the journal must correspond to the number of reports submitted by the cashier. However, with a small number of cash documents, it is allowed to record transactions in the registers not daily, but 3-5 days in advance, in general, according to several cashier reports. In this case, the "Date" column indicates the initial and final numbers for which the entries are made.

The totals for the day in the context of the 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 documents.

The cash balance is shown in the statement only at the beginning and end of the month. Throughout the month, data on the balance of funds shown in the cashier's reports are used to control operational goals.

A special cash desk is created to account for transactions with foreign currency in cash. Accounting for cash transactions in foreign currency is maintained in accordance with the general procedure established by the Central Bank of the Russian Federation. The cashier is the financially responsible person responsible for accounting for the movement of currency. An agreement on full individual material responsibility is concluded with him. Cashier sets a limit in foreign currencies. Organizations receive foreign exchange funds to pay for business travel expenses. Payment and spending of currency for other purposes is prohibited (an exception from the general procedure is provided only for travel companies).

To record transactions with foreign currency in cash, do not open a separate cash book, since according to the procedure for conducting cash transactions in the Russian Federation, each organization can keep only one cash book.

Acceptance of cash currency and its issuance from the cash desk are carried out according to correctly executed incoming and outgoing orders for the types of currencies. Currency movements should be recorded in rubles based on foreign currency translation at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction. The date of making cash transactions with foreign currency is the date of posting or issuing banknotes from the organization's cash desk.

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

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

In the presence of foreign currency in the cash desk of the organization, the exchange rate may change and it becomes necessary to translate the currency at the changed rate with the determination of the exchange rate difference. Reflection of the exchange rate difference can be formalized with an accounting statement. In cases of an increase in the exchange rate, the cashier, on the basis of an accounting statement, makes an entry in the cash book in the column "Income", and if the rate falls, in the column "Expense" (accounting certificates are attached to the cashier's report along with other supporting documents). These operations are reflected in the accounting accounts:

b with an increase in the exchange rate -

D-t 50 "Cashier", subaccount "Cash desk in foreign currency"

Kt 91 "Other income and expenses".

b when the exchange rate falls -

Dt 91 "Other income and expenses"

K-t 50 "Cashier", subaccount "Cash desk in foreign currency".

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

In addition to cash, the organization's cash desk stores documents of strict reporting (money documents, securities, forms of strict reporting). Monetary documents include postage stamps, state duty stamps, bills of exchange, vouchers to rest homes and sanatoriums, transport tickets, paid air tickets and other monetary documents that are to be accounted for at the actual cost of acquisition on set 50 "Cashier", subaccount 3 " Cash documents ". Cash documents are stored in a fireproof cabinet of the organization's cash desk until they are transferred to their destination. The person who is financially responsible for the storage of monetary documents is the organization's cashier.

Forms of strict reporting are documents of a certain form, in which the necessary details are provided. Their unified form helps to speed up and simplify document drafting processes.

The Chart of accounts of accounting includes receipt books, forms of certificates, diplomas, various subscriptions, coupons, tickets, forms of shipping documents and the like to the forms of strict reporting. They are accounted for on off-balance sheet account 006 "Forms of strict reporting" in a conditional assessment until they are issued for a report.

Cash receipts at the cash desk are reflected in the following accounting entries:

Cash received from bank accounts:

Debit 50 "Cashier"

Credit 51 "Current account", 52 "Currency account", 55 "Special bank accounts"

Cash receipts from product sales:

Debit 50 "Cashier"

Credit 43 "Finished products"

Return to the cashier of previously issued advances, overpaid wages, unspent reporting amounts:

Debit 50 "Cashier"

Credit 70 "Settlements with staff on remuneration", 71 "Settlements with accountable persons"

Cash receipts for repayment of debts for material damage and regular payments of employees, for contributions to the authorized capital of the enterprise, etc .:

Debit 50 "Cashier"

Credit 73 "Settlements with staff on other operations", 75 "Settlements with founders", 76 "Settlements with various debtors and creditors"

Receipt of interest on promissory notes, dividends on securities, income from equity participation in other organizations to the cashier:

Debit 50 "Cashier"

Credit 99 "Profit and Loss"

Received cash short-term and long-term loans from banks:

Debit 50 "Cashier"

Credit 66 "Short-term bank loans", 67 "Long-term bank loans"

Cash outflows are recorded in the following accounting entries:

1) The expenses for the purchase of equipment requiring installation, fixed assets, materials, low-value and wearing items (MBE), goods, as well as expenses of the main and auxiliary workshops for general production and general economic purposes, servicing industries and farms, future periods, commercial costs, costs of selling finished products, fixed assets, other assets:

Debit 07 "Equipment for installation", 08 "Investments in non-current assets", 10 "Materials", 41 "Goods", 20 "Main production", 23 "Auxiliary production", 25 "General production costs", 26 "General business costs", 29 "Service industries and farms"

Credit 50 "Cashier"

2) The funds were deposited to the cashier for crediting to the current and foreign currency accounts:

Debit 51 "Current account", 52 "Currency account"

Credit 50 "Cashier"

3) Paid in cash for short-term and long-term financial investments, debts to suppliers and on advances received, various off-budget funds, the budget, on contributions to social funds:

Debit 58 "Short-term financial investments", 60 "Settlements with suppliers and contractors", 68 "Settlements for taxes and fees", 69 "Settlements for social insurance and security"

Credit 50 "Cashier"

4) Wages, accountable amounts, loans to employees, accrued dividends to third-party employees, amounts according to executive documents were issued from the cash desk:

Debit 70 "Settlements with staff on remuneration", 71 "Settlements with accountable persons", 73 "Settlements with staff on other operations", 75 "Settlements with founders", 76 "Settlements with debtors and creditors"

Credit 50 "Cashier"

6) Non-reimbursable expenses related to natural disasters were paid from the cash desk:

Debit 99 "Profit and Loss"

Credit 50 "Cashier"

7) Issued from the cash desk the amount of one-time assistance to employees and other payments:

Debit 84 "Retained earnings (uncovered loss)" Credit 50

8) The debt on loans and borrowings in cash was repaid:

Debit 66 "Short-term bank loans", 67 "Long-term bank loans"

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

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What primary documents are used to register cash transactions? Any transactions of a financial nature must be certified by proper documents.

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

What you need to know

The most responsible work in the activity of any economic entity is the accounting of money turnover and the proper paperwork of all cash transactions carried out.

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

The Ministry of Finance of the Russian Federation has established strict requisites, which should have the main primary documents for conducting cash transactions.

So such details as are invariably indicated:

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

Documentation classification

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

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

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

Normative base

The most important requirements regarding the rules and procedure for processing primary documentation are contained in.

The main primary documents for the accounting of cash transactions at the enterprise

To formalize cash transactions, the State Statistics Committee of the Russian Federation approved the formats for primary accounting documentation. Registration of primary documents for the accounting of cash transactions is mandatory for any organization that makes payments in cash.

The main forms include:

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

To receive money from the current account, the organization has a specially issued checkbook. To withdraw money from the account, the accountant draws up a check, then it is signed and transferred to the cashier.

The check form contains the value of the amount to be accepted. The banking institution retains the detachable part of the check document.

The spine from the check acts as a supporting document when entering this operation into the accounting registers of the organization. You can put money into a current account by filling out an announcement for a payment in cash.

The fact of accepting cash is certified by a credit slip. This document is recorded in.

Then the PKO is given to the cashier, who 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 settlement services, transactions are made out for:

Memorial warrants

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

Such documents are created for all transactions carried out in the reporting period. Further, each order is posted to the control debit and credit statements, to the respective accounts.

Such orders are part of one of the accounting systems in the accounting department. This system is relatively simple, which contributes to its popularity. In this case, all accounting registers are replaced by the general ledger, which is set up on a monthly basis.

The basis of the memorial-order accounting system is represented precisely by memorial orders, which are separately drawn up for any financial transaction.

With a large number of homogeneous primary documents, it is advisable to register them in a cumulative statement, based on its results, a corresponding posting is drawn up. Each memorial warrant has a permanent number.

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

The chief accountant signs a memorial warrant, after which the document is registered in the synthetic accounting register.

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

The advantages of the memorial order system are the simplicity and accessibility of the accounting process, strict consistency, the use of standard forms of registers and the possibility of using the labor of employees with low qualifications.

Cash registers

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

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

When making entries, the cashier should 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 total of all transactions carried out for the day.

Each sheet of the cash book is certified by the cashier. You can keep a cash book both manually and in electronic format.

With normal manual filling, the sheets are numbered even before the magazine is used. The magazine must be laced up and certified by the signatures of the chief accountant and the head. If available, the seal of the organization is affixed.

With the electronic method of maintaining a cash book, it is important to take measures to prevent unauthorized access to records. The e-book is certified by electronic signatures of the responsible persons.

Information is printed out within the timeframe set by the management. The printed sheets of the e-book are collected in a separate folder. They may be needed when carrying out external.

Other documents

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

Funds accounting book	It is intended for documenting cash transactions carried out between the chief cashier and other cashiers of the organization during the day. The need for such a document arises only for large enterprises.
Payroll	The document takes into account the time worked, accruals, payments and deductions to employees of the organization. A document is drawn up in a single copy by an accountant on the basis of primary documentation for accounting for production, hours worked, etc. The statement indicates the amounts to be issued, as well as deductions and deductions. The last column of the document contains information about the total amount of payments for which the cash settlement is prepared.
	This document keeps records of the payment of wages and other payments to employees. The design is identical to the design of the payroll

General requirements for filling

The primary accounting documents used to formalize cash transactions are filled out taking into account the same requirements.

The main ones are as follows:

• records are maintained using means to ensure the safety of records. These include the use of ink, pen, chemical pencil, machine media. You cannot use a simple pencil for writing;
• mandatory details must be indicated, records must be legible;
• columns cannot be left empty, a dash should be put;
• amounts are indicated in words and numbers;
• documents are certified by signatures of responsible persons with decrypted signatures;
• the presence of blots and corrections is unacceptable;
• keep primary documents for at least five years.

Optimization of primary accounting

The cash register processing process can be optimized. To do this, you need to pay attention to the 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 the correct organization of the document management system, duplication of documents can be avoided, which means that the time for drawing up and processing documents can be reduced.

To do this, it is worth determining at what stage it is advisable to create and transfer primary documents to other departments. The accounting staff can be divided into “interest groups”.

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

Automation of accounting processes will minimize the role of the "human factor", which will virtually eliminate the likelihood of errors.

At the same time, the time for processing documents is reduced, since the automated system itself will calculate and display all the necessary amounts.

Each enterprise on the territory of Russia that carries out financial transactions must be equipped with a special room in which money is carried out and the safety of financial resources. Any transactions performed in must be accounted for in accordance with the legal documents governing such actions.

What regulates the accounting of cash transactions?

The procedure for the implementation of financial and their accounting is regulated by the regulation approved by the Central Bank of the Russian Federation on September 22, 1993, No. 40.

When making cash transactions, you must adhere to the following rules:

1. Every business must have a record of transactions.
2. Money must be accepted using cash register equipment.
3. In the cash desks it is allowed to have only such an amount of cash that does not exceed the limit established by the management of the enterprise.
4. All businesses must donate funds that exceed the established limit.
5. It is allowed to store funds that exceed the established limits only for the payment of wages or benefits.
6. Control over the maintenance of financial statements is entrusted to the chief accountant of the enterprise.

Thus, any operation that is performed at the cash desk of the enterprise must be carried out using cash registers and recording in.

Types of cash documents

Cash documents can be of the following types:

• Incoming.
• Consumable.

Receipt cash order is a document that displays the amount of funds received at the cash desk of the enterprise. PKO is necessary for the implementation of control and accounting in the accounting department of the enterprise. Acceptance of enterprises without registration of this document is unacceptable.

For such violations of financial discipline, penalties are provided in the amount of 5,000 to 50,000 rubles. , should be carried out only on the day of receipt of funds. Failure to comply with this rule may result in the loss of legal force of this document. Corrections and blots on the PKO are strictly not allowed.

In some cases, it is possible to issue an incoming cash order without a receipt. For example, individual entrepreneurs who are on UTII are exempted from issuing a cash register check. The receipt order has a unified KO-1 form, which cannot be changed.

An outgoing cash order is a document that is also an essential component of financial discipline. A cash settlement service is issued each time money is dispensed from the cash desk. For any organization, such a reporting option is mandatory. Like cash receipts, cash settlement documents must be filled out without fail, otherwise penalties may be imposed on legal entities and officials. Individual entrepreneurs are not required to register a cash settlement service.

Documentation of operations

Documentary confirmation of cash transactions is mandatory for any organization.

Such operations can be formalized by the following documents:

• Receipt cash order.
• Account cash warrant.
• Payment statement.
• Cash book.
• Cash book.

Payment of wages - debit transaction

A cash receipt order can be filled in automatically. Usually the 1C: Accounting program is used for this. When drawing up this document, the signature of the person in charge who issued the document is verified, and the cash is counted.

A receipt note is drawn up in case of receipt of proceeds, sale of goods, return of unused amount.
The document must contain the number and date of registration, the account number and the name of the company.
An expense cash order, drawn up when the money is issued: payment of wages to employees; Entering proceeds to the R / C of the bank; the issuance of funds for the purchase of products, etc. The cash settlement should also indicate the date of payment, the name of the organization and the number of the document.

The cash book is drawn up on the basis of the received expense and credit orders. Each financial transaction must be reflected in this document. After checking the correspondence of the amounts in the cash book and orders, the funds are transferred to the remainder of the current business day.

Keeping a book of accounting of funds is carried out by the senior cashier of the enterprise. This book records the entire amount of funds issued to all cashiers of the enterprise at the beginning of the work shift. After the end of the working day, the indicators are reconciled for the balances of all cash registers. Filling in the book of accounting of funds is carried out only for internal control. The need to maintain such a document arises only if the company has a very large financial turnover, and one cash desk is not enough to carry out the money turnover.

The payroll is completed when employees are accrued wages or any other benefits. The payroll is filled in by the accountant of the enterprise, and then transferred to the cashier for making payments. This type of document is filled in by both large enterprises and individual entrepreneurs.

Registration is carried out on a standard form, on the title page of which the name of the organization or the name of the individual entrepreneur is indicated. On the title page, the time period of validity of the document and the exact amount to be paid are also indicated. The amount must be indicated in numbers and in words.

Before sending this document to the cashier for making cash payments on it, the payroll is sent to the head for signature. Only after this document has been certified by the signature of the manager, the cashier can start performing his professional duties. After the payroll expires, the cashier closes the document.

This procedure is mandatory and is performed even if at the time of the expiration of the validity of the statement, payments were not made in full.

Accounting procedure and examples of transactions

The procedure for accounting for cash transactions is as follows. The enterprise is equipped with a cash register, which must fully comply with safety requirements. The room should be equipped with electronic means of counting banknotes, a cash register, and other electronics and furniture.

The head of the organization hires a cashier, whose work will be carried out in the issuance and receipt of funds, as well as in the accounting of all operations performed. This employee is fully financially responsible and is responsible for the material values ​​entrusted to him. Before the start of the work shift, the cashier receives funds from the bank.

During the working day, the payment and receipt of funds is carried out with the obligatory accounting of financial transactions. At the end of the working day, the cash book is filled in and the funds are returned to the P / C of the enterprise.

Accounting entries are invoices that are drawn up according to actual documents and reflect the amounts that have been transferred to an account or withdrawn from an account, for example: implementation by persons or payment of salaries.

The standard wiring is as follows:

• The employee was given an advance payment of 5,000 rubles for a business trip.
• Upon return, the employee submits a detailed report on the expenses incurred:
• Travel documents for ground public transport: 1000 rubles
• Daily allowance for a business trip: 1200 rubles.
• Voluntary accident insurance: 100 rubles.
• Receipt of hotel reservation: 2600 rubles.

Accounting statements of cash transactions with reporting persons will look as follows:

• Debit of account 71 "Settlements with accountable persons",
• Credit account 50 "Cashier" - 5000 rubles. The full amount to the employee.
• Debit account 26 "General expenses",
• Credit of account 71 "Settlements with accountable persons" - 4900 rubles. Costs incurred by an employee during a business trip.
• Credit of account 71 "Settlements with accountable persons" - 100 rubles. The refunded amount of the advance.

Thus, it is possible to trace any financial transaction in the financial statements and take into account all the nuances of spending and receiving funds.

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