Organizations (IEs) independently determine measures to ensure the safety of cash during cash transactions, storage, transportation, as well as the procedure and timing for conducting internal checks of cash (clause 7 of Bank of Russia Directive No. 3210-U dated March 11, 2014). The procedure for conducting cash transactions in general in the Russian Federation is established by the Central Bank of Russia.

It is important for organizations and individual entrepreneurs to follow the procedure for conducting cash transactions. After all, violating this order will result in a significant fine (Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation):

• for an organization - from 40 thousand rubles. up to 50 thousand rubles;
• for its officials and individual entrepreneurs - from 4 thousand rubles. up to 5 thousand rubles

The procedure for conducting cash transactions in 2019: cash limit

The organization must have a cash limit.

Cash limit is the permissible amount of cash that can remain in the organization's cash register at the end of the working day. Exceeding the limit amounts must be deposited with the bank.

The organization determines this limit independently based on the nature of its activities, as well as taking into account the volume of cash receipts and disbursements.

Formulas for calculating the cash limit can be found in ours.

It is important to note that organizations related to small businesses (SMB), as well as individual entrepreneurs, have the right not to set a cash register limit and store as much cash in the cash register as needed (clause 2 of the Directive).

You can check whether your company belongs to the SMP on the Federal Tax Service website.

Cash transactions in 2019: cash limit for separate divisions

In separate branches (OPs) that deposit cash in the bank, a cash limit must also be established. Moreover, the parent organization, if it has an OP, is obliged to set its own limit taking into account the limits of these OP (clause 2 of the Directive).

The document that sets the cash limit for a particular OP must be transferred by the parent organization to this division.

Conducting cash transactions in 2019: exceeding the cash limit

Amounts in excess of the established limit must be deposited with the bank.

True, excess is allowed on days of salary payments/other payments, including the day of receiving cash from the bank for these purposes, as well as on weekends/non-working holidays (if the company conducts cash transactions on these days). In this case, the company and its officials will not face any penalties.

Cash transactions: cash payment limit

In addition to the cash limit, there is also a limit on cash payments between organizations/individual entrepreneurs. This limit is 100 thousand rubles. within the framework of one contract (). That is, for example, if an organization buys goods worth 150 thousand rubles from another legal entity under one contract. and plans to make payments in installments, then the amount of all cash payments should not exceed a total of 100 thousand rubles, the remaining amount should be transferred to the seller by bank transfer.

Organizations/individual entrepreneurs can exchange cash with physicists (receipt/issuance) without any restrictions (clause 6 of Bank of Russia Directive No. 3073-U dated October 7, 2013).

Cash rules

Of course, documenting each cash transaction is also of considerable importance. After all, an unregistered transaction can lead to the fact that the money “on paper” will not coincide with its actual amount. And this, again, is fraught with a fine.

Rules for conducting cash transactions: who conducts cash transactions

Cash transactions must be conducted by a cashier or another employee appointed by the head of the organization/individual entrepreneur.

The cashier must be familiar with his duties against signature (clause 4 of the Directive).

If an organization/individual entrepreneur has several cashiers, one of them should be assigned the functions of a senior cashier.

By the way, the manager/individual entrepreneur himself can take over the management of cash transactions.

Documentation of cash transactions

Cash documents (PKO, RKO) are drawn up by the chief accountant or another person whose responsibilities, by order of the manager/individual entrepreneur, include the execution of these documents. Also, cash documents can be drawn up by an official of the company or an individual with whom contracts have been concluded for the provision of accounting services (clause 4.3 of the Instructions).

Individual entrepreneurs, regardless of the applied taxation regime, may not draw up cash documents, but provided that they keep records of income and expenses/physical indicators (clause 4.1 of the Directive, clause 2 of the Letter of the Federal Tax Service of Russia dated 07/09/2014 N ED-4-2 /13338).

Cash transactions: who signs documents

At the same time, when registering cash documents on paper, the cashier is provided with a seal or stamp (for example, a seal with the name of the company, its tax identification number and the word “Received”). By placing a seal/stamp on cash documents, the cashier confirms the cash transaction.

If the manager himself is involved in conducting cash transactions and preparing cash documents, then, accordingly, only he should sign cash documents.

Cash acceptance

As we noted above, cash is accepted at the cash desk according to PKO.

Upon receipt of a cash receipt order, the cashier checks (clause 5.1 of the Instructions):

• presence of the signature of the chief accountant or accountant (if they are absent, the signature of the manager) and checks this signature with the available sample;
• compliance of the cash amount indicated in figures with the amount indicated in words;
• availability of supporting documents named in the PKO.

The cashier accepts cash by sheet, piece by piece. In this case, the person depositing cash into the cash register must have the opportunity to observe the actions of the cashier.

Having counted the money, the cashier checks the amount in the PKO with the amount actually received and, if the amounts match, the cashier signs the PKO, puts a seal/stamp on the receipt for the PKO and gives this receipt to the person who deposited the cash.

When making payments using cash register or cash register system, a cash receipt order can be issued for the total amount of cash received upon completion of the cash transaction. Such a PQR is filled out on the basis of the cash register control tape, the stubs of strict reporting forms (SSR), equivalent to a cash receipt, etc.

Further movement of PKO within the organization and its storage depends on the rules established by the head of the company. PKOs must be stored for 5 years (clause 362 of the List, approved by Order of the Ministry of Culture of Russia dated August 25, 2010 N 558).

Cash withdrawal

When withdrawing cash from the cash register, you need to register a cash register. Having received it, the cashier checks (clause 6.1 Instructions):

• presence of the signature of the chief accountant/accountant (if absent, the signature of the manager) and its compliance with the sample;
• compliance of the amounts indicated in figures with the amounts indicated in words.

When issuing cash, the cashier must check the availability of supporting documents listed in the cash register.

Before issuing money, the cashier must identify the recipient using a passport (other identification document). The issuance of cash to a person not specified in the RKO is prohibited.

Having prepared the required amount, the cashier gives the cash register to the recipient for signature. The cashier must then count the prepared amount in such a way that the recipient can observe this process. Cash issuance is carried out by sheet, piece by piece in the amount indicated in the cash register. After issuing the money, the cashier signs the cash register.

Just like PKOs, RKOs are stored for 5 years according to the rules established by the head of the organization.

Cash withdrawal for salary payments

Payment of wages is carried out according to payroll statements (Form No. T-49, approved by Resolution of the State Statistics Committee of the Russian Federation dated 01/05/2004 N 1) / payroll statements (Form No. T-53, approved by Resolution of the State Statistics Committee of the Russian Federation dated 01/05/2004 N 1) with drawing up a single cash settlement settlement (for the amount actually paid) on the last day of salary payment or earlier if all employees received their salary before the deadline. Moreover, in such a RKO you do not need to indicate your full name. recipient, or details of an identity document.

The deadline for issuing salary cash is determined by the manager and must be indicated in the statement. But please note that this period cannot exceed 5 working days, including the day you receive money from the bank (clause 6.5 of the Instructions).

The employee must sign the statement.

If on the last day of payment of wages one of the employees did not receive it, then the cashier puts a seal (stamp) next to his last name and initials in the payroll/payroll sheet or makes the entry “deposited”. Then the cashier:

• calculates the amount actually given to employees and the amount to be deposited;
• records these amounts in the appropriate lines of the statement;
• reconciles these amounts with the total amount indicated in the statement;
• puts his signature and gives the statement for signature to the chief accountant/accountant (in his absence, to the manager).

If we are talking about some kind of one-time payment (for example, paying a salary to a resigning employee), then there is no point in filling out a statement - you can issue the money immediately via cash settlement in the usual manner.

Issuing cash to an accountant

In this case, the RKO is drawn up on the basis of a document written in free form or an administrative document of the organization/individual entrepreneur (clause 6.3 of the Directive). This application must contain information about the amount of cash, the period for which the money is issued, the signature of the manager and the date.

The fact that the accountable person has a debt on amounts previously received on account is not an obstacle to the next release of funds to him.

Receiving cash from the OP and issuing cash to a separate unit

When the parent organization receives money from its OP, an incoming cash order is also issued, and when issued, an outgoing cash order is issued. Moreover, each organization determines the procedure for issuing cash to its OP independently (clause 6.4 of the Directions).

Conducting cash transactions: issuing cash by proxy

Cash intended for one recipient can be given to another person by proxy (for example, receiving a salary for a sick relative). In this case, the cashier must check (clause 6.1 Instructions):

• correspondence of the recipient's full name indicated in the RKO with the principal's full name indicated in the power of attorney;
• compliance of the full name of the authorized person indicated in the RKO and the power of attorney with the data of the presented identification document.

In the payroll/payroll statement, before the signature of the person to whom the money is issued, an entry “by proxy” is made.

The power of attorney is attached to the cash settlement/payment slip/payroll slip.

If cash is issued under a power of attorney issued for several payments or to receive money from different legal entities/individual entrepreneurs, a copy of such a power of attorney is made. This copy is certified in the manner established by the organization/individual entrepreneur and is attached to the RKO.

In a situation where the recipient is entitled to several payments from one legal entity/individual entrepreneur, the original power of attorney is kept by the cashier; with each payment, a copy of the power of attorney is attached to the cash settlement/payroll/payroll sheet, and with the last payment, the original.

Book of accounting of accepted and issued cash

If a company or individual entrepreneur has several cash registers, then transactions involving the transfer of cash during the working day between the senior cashier and cashiers are recorded by the senior cashier in the book of funds accepted and issued by the cashier (Form No. KO-5, approved by Resolution of the State Statistics Committee of the Russian Federation dated 18.08 .1998 N 88).

Cash book

The OP sends a copy of the cash book sheet to the parent organization. The procedure for such referral is established by the organization itself, taking into account the deadline for drawing up accounting/financial statements.

Method of registration of cash documents and books

They can be drawn up on paper or electronically (clause 4.7 of the Instructions).

Paper documents are drawn up by hand or using technical means, such as a computer, and signed with handwritten signatures.

Corrections can be made to documents drawn up on paper (except PKO and RKO). Persons who made corrections must indicate the date of such correction, as well as indicate their last name and initials and sign.

Documents issued electronically must be protected from unauthorized access, distortion and loss of information.

Electronic documents are signed with electronic signatures.

It is prohibited to make corrections to documents issued electronically.

L I T E R A T U R A 1. Civil Code of the Russian Federation (Part 1, Part II). 2. Labor Code of the Russian Federation. 3. Federal Law “On Accounting” dated December 6, 2011 N 402 FZ. 4. Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated No. 34 n. 5. Chart of accounts for accounting financial and economic activities of enterprises and instructions for its application (approved by order of the Ministry of Finance of the Russian Federation dated No. 94 n

L I T E R A T U R A 6. Regulations of the Central Bank of October 12, 2011 N 373-P “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation.” 7. On establishing the maximum amount of cash payments in the Russian Federation between legal entities. Instructions of the Bank of Russia dated June 20, 2007 U. 8. Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 “On approval of methodological guidelines for the inventory of property and financial obligations.” 9. Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results.”

Cash desk is a specially equipped and isolated room designed for issuing and temporary storage of cash and monetary documents. Cash transactions are operations for receiving, storing and spending cash and monetary documents. Cash funds - cash and monetary documents located in the cash desk of an enterprise. Cash documents - documents documenting cash transactions.

The main tasks of cash accounting at enterprises are: accounting and execution of cash transactions; monitoring compliance with cash and settlement discipline; timely and correct documentation of cash flow transactions; strict daily control of the safety of cash, currency and securities in the cash register; timely inventory of funds

Cash documents in the organization are prepared by: the chief accountant; an accountant or other employee (including a cashier) determined by the manager in agreement with the chief accountant (if any); manager (in the absence of a chief accountant and accountant).

Determination of the cash balance limit where L is the cash balance limit in rubles; V - the volume of cash receipts for goods sold, work performed, services rendered for the billing period in rubles; P - the settlement period for which the volume of cash receipts for goods sold, work performed, services provided (but not more than 92 working days) is taken into account, in working days; Nc - the period of time between the days of depositing cash received to the bank for goods sold, work performed, services rendered, in working days. Should not exceed seven working days, and if the legal entity is located in a locality where there is no bank - fourteen working days.

In the absence of cash receipts for goods sold, work performed, services rendered, the volume of cash issued is taken into account, with the exception of cash amounts intended for payment of wages, scholarships and other payments to employees where L is the cash balance limit in rubles; R is the volume of cash issued, with the exception of amounts of cash intended for payment of wages, scholarships and other payments to employees, for the billing period in rubles; P - billing period (no more than 92 working days); Nn - the period of time between the days of receipt of a cash check at a bank, in working days.

Responsibility for violation of the procedure for conducting cash transactions (Article of the Code of Administrative Offenses of the Russian Federation) Violation of the procedure for working with cash and the procedure for conducting cash transactions: - cash settlements with other organizations in excess of the established amounts; -non-receipt (incomplete receipt) of cash to the cash desk; -failure to comply with the procedure for storing available funds (including accumulation of cash in the cash register in excess of established limits) Imposition of an administrative fine: -on officials in the amount of 4 to 5 thousand rubles; -for legal entities – from 40 to 50 thousand rubles.

Incoming cash order Issued by - an accounting employee Signed by - the chief accountant or a person authorized to do so by order of the head of the enterprise Expense cash order Issued by - an accounting employee Signed by - the chief accountant or a person authorized to do so by order of the head of the enterprise Pay slips, payroll statements Issued by - employee accounting Department Signed - by the head of the enterprise and the chief accountant or their authorized persons RECEIPTS EXPENDITURE Accounting book of funds accepted and issued by the cashier For issuance from the organization's cash desk to other cashiers or an authorized person (distributor) After receiving or issuing money for each order or document replacing it, the cashier makes entries Cash register book (analytical register) Journal of registration of incoming and outgoing documents (Registration of all incoming and outgoing documents when they are issued)

Account 50 “Cash” Sub-accounts Cash of the organization (cash in the cash of the organization is taken into account); Operating cash desk - (the availability and movement of funds in the cash registers of commodity offices is taken into account); Cash documents, etc.

Business transaction DtKt 1 Capitalization of cash received from the current account by check Return to the cash desk of unspent accountable amounts Cash receipts to repay debts: - for material damage, - for contributions to the authorized capital of the organization; - from tenants and according to executive documents Receipt of cash from sales of products 5062.76 5 Shipped products (work, services) not related to normal activities, paid by the buyer in cash Receipt of cash from structural divisions allocated to a separate balance sheet Surpluses in the cash register were identified Receipt of cash against future income (rent in advance, payment for utilities, etc.) Short-term and long-term bank loans (loans) received in cash 5066, 67

Business transaction DtKt 1 Cash was transferred from the cash register for crediting to the current account Financial investments were paid in cash Wages were paid to employees (dividends were paid to employees) Accountable amounts were issued Cash was issued from the cash register to structural divisions allocated to a separate balance sheet Shortage or damage to cash was reflected as a result emergency circumstances Loans were issued to employees of the organization Debt on short-term loans and cash loans was repaid Deposited wages were paid As a result of the inventory: - A shortage of cash was discovered in the cash register - The shortage was attributed to the guilty person (cashier) - The shortage was entered into the cash register

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.

Business transaction DtKt 1 The payment of the intermediary organization for vouchers was transferred. Vouchers were received on an invoice from the intermediary and capitalized at the cash desk at the actual cost of purchase. Vouchers were issued to employees: - for the full cost or with partial payment (in terms of funds contributed by the employee); - for the amount of the cost of the trip at the expense of the organization 73 91/2 50-3

Business transaction DtKt 1 Funds were transferred to a motor transport enterprise for travel tickets Travel tickets were capitalized at the organization's cash desk Travel tickets were issued to couriers A quitting employee handed over a travel ticket to the cash office A new employee received a travel ticket from the cash office The cost of used travel tickets was written off as distribution costs 4471

Business transaction DtKt 1 Advance payment for petroleum products was transferred Gasoline coupons were capitalized Coupons were issued to drivers Gasoline poured into car tanks was credited (at cost excluding VAT) VAT was reflected on the cost of gasoline filled into tanks Advance paid to the supplier for gasoline received was credited 60 7 Reimbursed from the budget for gasoline capitalized and paid for Written off, spent gasoline at cost 20.2610 Checking the cash register and cash transactions is carried out: 1) at the end of the working day by the chief accountant (accountant) with a sheet-by-sheet recalculation of cash; 2) during audits; 3) when conducting an inventory; 4) during an audit; 5) during tax audits by tax authorities

Reflection in accounting of inventory results a) Excess funds in the cash register identified during inventory are subject to capitalization and are included in the financial results of the enterprise: Dt 50 - Kt 91 “Other income and expenses”. b) If a shortage of money is detected, then it must be collected from the cashier: - for the identified amount of the shortage Dt 94 “Shortages and losses from damage to valuables” - Kt 50; - for the amount of the shortfall attributed to the perpetrators Dt 73/2 “Calculations for compensation for material damage” - Kt 94; - upon receipt of cash from the perpetrator for damages Dt 50 - Kt 73-2

To account for the organization’s cash, there is an accounting account 50; the debit of the account shows the amounts coming into the cash register from counterparties, and the credits showing outgoing amounts. Of course, the balance reflects the amount of money available in cash at a particular point in time. All cash transactions must be reflected in this account.

Business transactions related to the movement of cash are called cash transactions. In addition to cash, the cash register can store monetary documents, which include, for example, tickets and vouchers.

Such transactions include cash inflows and cash outflows.

Cash transactions, just like any other business transactions, are carried out on the basis of primary documents (read what kind of documents these are). Accounting is possible only if supporting documents are available.

The forms of cash documents have the unified forms indicated below. When filling out forms, you need to remember that corrections in documents such as receipt and expense notes are not allowed.

Primary cash documents:

• KO-1 is a unified form that formalizes the receipt (posting) of cash, this form is called “Cash receipt order”;
• KO-2 – standard form for reflecting the issuance of funds from the cash register, the name of this form is “Cash expenditure order”;
• KO-3 – the above order forms must be registered in a specially designated journal, unified form KO-3;
• KO-4 is also one of the mandatory documents that must be maintained at the enterprise, this form is called “Cash Book”, it records all movements at the cash desk. Entries in this book are made on the basis of completed primary incoming and outgoing cash documents. Individual entrepreneurs may not keep this book if they keep records of income and expenses;
• announcement for cash deposits to the bank, form 0402001, is used when depositing cash from the cash desk to the bank;
• A cash receipt is used when withdrawing cash from a checking account.

Filling out cash documents with the ability to download forms and samples can be found in.

To use cash payments, it is necessary to use a cash register; for some types of activities it is allowed to use. Currently, purchasing a cash register will cost you 15,000 rubles.

Cash limit

There is such a thing as a “cash limit” - this is the amount of cash that can be left at the end of the working day. This indicator is established by legal entities independently on the basis of an administrative document. Individual entrepreneurs and small businesses may not set a limit.

The amount of funds in excess of the limit at the end of the working day is transferred to the organization’s current account, that is, handed over to the bank, and it is necessary to fill out form 0402001 - an announcement for a cash contribution.

Money in excess of the limit can only be kept if it is intended to pay salaries to staff, as well as social benefits, and they can be in the company’s cash desk for 3 days; these 3 days should also include the day when the money is received from the bank. Also, money may remain if cash transactions in the organization were performed on a weekend or holiday, when it is not possible to deposit this money at the bank.

An organization can receive cash from a bank account only for the following purposes:

• to pay salaries to staff,
• to pay expenses associated with a business trip,
• for various types of economic needs.

You can receive cash based on a cash check.

To manage the cash register, as a rule, a special person is hired - a cashier. Also, the duties of this position can be performed by an accountant or the manager himself (if the organization is small). Accounting for cash transactions is regulated by certain legislative documents.

Normative base:

1. Directive of the Central Bank of the Russian Federation No. 3210-U dated March 11, 2014, as last amended as of June 19, 2017 – the procedure for establishing a cash limit, execution of cash documents;
2. Federal Law No. 54-FZ dated May 22, 2003, as amended. dated 07/03/2016 – the procedure for using cash registers, including the obligation to use an online cash register;
3. – regulates the specifics of using online cash registers;
4. Directive of the Bank of Russia No. 3073-U dated 10/07/2013 sets the limit on the size of cash transactions.

Cash accounting

Accounting for cash is carried out on account 50. You will find postings for cash transactions at the end of the article.

All transactions with cash: their inflow and outflow must be reflected in account 50.

Accounting account 50 Cash is an active account and the assets of the enterprise are recorded on it. The receipt of cash (an increase in the asset) is entered in the debit of account 50, the disposal (a decrease in the asset) is entered in the credit of the account account.

Various accounts can act as a corresponding account; typical entries for account 50 look as follows.

Accounting entries

Video - cash transactions in 1C Enterprise

Problems with answers on the topic

Discussion: 7 comments

1. Hello!
   In this article you have the abbreviation “KKM”, and there is no decoding anywhere. Thanks to Google, it helped :). Fix please. I think it will be more convenient for all beginners :).
   Thank you!

   Answer

Accounting documents and requirements for them.

Each business transaction is documented with an appropriate primary document. Documents confirm the legality and fact of a business transaction. They are used to clarify controversial issues, during inspections by regulatory authorities, to manage and analyze the economic activities of an enterprise.

The following requirements apply to accounting documents:

Documents must have legal force, i.e. contain a number of mandatory details:

1. Business name

   Title of the document

   date of document preparation

   signatures of persons responsible for the operation

   Separate documents must be stamped (bank documents, documents on the transfer of goods)

Documents must be reliable, i.e. reflect the actual content of the operation.

Text and numbers in documents must be written legibly to avoid double interpretation.

Records of amounts in documents are made not only in numbers, but also in words.

Primary documents on the basis of which money is received or issued will be subject to mandatory cancellation with a stamp or handwritten inscription: “Received” “Paid” “Repaid”, indicating the date and signature.

Lines left unfilled in the documents are crossed out.

All documents are subject to mandatory storage:

1. most primary documents and financial statements - 4 years;

   personal accounts of employees (if they are not available, pay slips) – 75 years.

No corrections are allowed in monetary documents. In other documents, corrections can be made using one of 3 methods of accounting corrections (see III).

Accounting registers and accounting forms.

Information from primary documents is grouped, accumulated and registered in accounting registers.

In appearance, the accounting registers are:

books (business transaction journal, cash book, general ledger);

cards (materials accounting cards, fixed assets inventory cards);

free sheets (magazines, orders).

According to the level of detail of accounting, accounting registers are:

Synthetic (general ledger, “Main” magazine);

Analytical (cards for recording material assets);

combined (some order journals).

The combination of different accounting registers forms different forms of accounting.

The main forms of accounting today are:

simplified form of accounting (business transaction journal);

journal-order form of accounting;

automated form of accounting.

1. Simplified form of accounting (business transaction journal)

Source documents

Business transaction log

Analytical accounting - statements, cards

Synthetic accounting - “Home” magazine (where synthetic accounts are opened)

Turnover statements for analytical accounts

Turnover sheet for synthetic accounts

Mutual reconciliation of synthetic and analytical accounting

Journal order form:

This form of accounting allows you to reduce the number of entries and divide accounting into separate sections. Journals - orders are chess-shaped tables and are filled out according to the credit principle, i.e. business transactions are posted from the credit of any account to the debit of the corresponding corresponding accounts.

Journals - orders are quite diverse, some of them are registers of only synthetic accounting, for example, journal - order No. 8. Others allow you to combine synthetic and analytical accounting, for example, journal - order No. 7 (for settlements with accountable persons), journal - order No. 6 (according to settlements with suppliers).

Separate journals - orders are filled out in chronological order. For example, journal - order No. 1 for account 50 “Cashier”; journal - order No. 2 for account 51 “Current account”.

Some of the order journals are filled out only at the end of the reporting period based on groups of similar documents.

Source documents

Order journals

Synthetic accounting – “General Ledger”

Analytical accounting - statements, cards, order journals

Turnover statements for analytical accounts

Industrial enterprises use 16 order journals.

Small businesses use only some of them:

No. 1 on account credit 50 “Cash”;

No. 2 on the credit of account 51 “Current account”;

No. 6 on the credit of account 60 “Settlements with suppliers”;

No. 7 on the credit of account 71 “Settlements with accountable persons”;

No. 8 on the credit of accounts 67, 68, 61, 64, 75, 76;

No. 11 for the credit of accounts 41, 42, 43, 44, 62, 90;

A journal is kept on the credit of the remaining accounts - “Chess”

An automated form of accounting is based on the use of a personal computer and represents a comprehensive automation of the accounting process, starting from the collection of primary accounting data to the receipt of financial statements.

Methods for accounting corrections.

Proofreading . The essence is that the incorrectly written number is carefully crossed out, the correct number is written on top and the clause “Believe the corrected one” is made.

Additional recording method. If a smaller amount is recorded for each item, an additional entry can be made. This method can also correct errors in order journals.

Red reversal method . An incorrectly written number is repeated in the entry again in red ink or blue (dark), but in a frame. A new entry is then made for the correct amount.

Topic 1. Accounting for cash at the cash desk, accounting for cash documents and transfers in transit.

I. Documentation of the movement of money in the cash register

II. Correspondence of account 50 with other accounts

III.Accounting for monetary documents

IV.Accounting for transfers in transit

I. Documentation of the movement of money in the cash register

To receive, store and spend cash, an enterprise must have a specially equipped cash register room.

The procedure for conducting cash transactions is regulated by the “Rules for conducting cash transactions in the national economy,” which are established by the Central Bank of the Russian Federation.

Cash transactions are carried out by the cashier, with whom an agreement on individual financial responsibility must be concluded. The cashier is financially responsible for both cash and monetary documents and securities stored at the cash desk (stocks, bonds, writs of execution, forms of work books.)

The balance of cash in the cash register at the end of the day is limited by a limit that is set by the bank in agreement with the enterprise; in excess of the limit, money can be in the cash register only on payroll days for no more than 3 working days.

Characteristics of cash documents.

1. Receipt cash order

Any receipt of money to the cash desk is formalized by a cash receipt order (form No. KO - 1). A receipt is filled out for the cash receipt order, which is torn off and given to the person who deposited the money, or signed to the bank statement if the money is received from a current account. The cash receipt order is signed by the chief accountant and the cashier. The company's seal is placed on the cash receipt order.

2.Account cash warrant

The issuance of money from the cash register is formalized by a cash receipt order (form KO - 2). The cash receipt order is signed by the manager, chief accountant and cashier. The cash receipt order is also signed by the recipient, who personally writes down the amount in words and the date of receipt. If the recipient is not an employee of this enterprise, then his passport details are indicated in the cash receipt order. If money is issued from the cash register according to the payroll, then after the issuance period (3 days) has passed, a cash receipt order is issued for the amount of wages issued according to the payroll. In this case, the recipient’s signature is not placed on the cash receipt order.

Receipt and expense cash documents are written out by the accounting department and, before being transferred to the cash desk, are registered in journal for recording incoming and outgoing cash documents(Form K-3).

In accordance with this journal, serial numbers are assigned to cash documents, the intended use of money in the cash register is controlled, and the completeness of transactions performed by the cashier is checked.

Money according to cash documents is issued and accepted only on the day of their preparation. Cash documents are not handed over to persons depositing or receiving money. Blots, erasures, corrections (including those specified) in cash documents are not allowed. The cashier signs cash orders immediately after receiving or issuing money on them, and cancels the documents attached to them with a stamp or signature “Canceled.”

The cashier registers all executed cash documents in cash book(Form No. K-4). An enterprise can have only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. On the last page of the book there is an inscription: “In this book there are numbered and laced... pages,” and the signatures of the manager and chief accountant are affixed.

When filling out the cash book, the cashier transfers the balance from the previous sheet of the cash book, then fills out the cash book as cash transactions are completed. At the end of the day, the turnover is calculated in the cash book and the balance of funds in the cash register is displayed.

Cash desk and cashier
- Cash transactions and cash documents
- Cash
- Cash book
- Cash accounting
- Securities and strict reporting forms
- Audit and inventory
- Cash in foreign currency

To store, receive and spend cash, the enterprise has a cash desk, the premises of which must be isolated from other premises and equipped with an alarm system. The cashier is obliged to store cash and securities in a safe, the keys to which are in his possession, and duplicates are kept by the manager in sealed bags.
Storing cash and other valuables that do not belong to the enterprise in the cash register is prohibited.
Cashier is an official who directly performs cash transactions. When appointing a cashier to work, the head of the enterprise introduces him to the rules for conducting cash transactions and enters into an agreement with him on full individual financial responsibility for the safety of money in the cash register. The cashier is responsible for any damage caused to the company, both as a result of intentional actions and negligence.
The cashier is prohibited from transferring the performance of his duties to other persons. In case of illness and other cases when the cashier cannot perform his duties, the fulfillment of the duties of the cashier by written order of the manager is assigned to another employee. In large enterprises, accountants and other employees who exercise the right to sign financial documents cannot perform the duties of a cashier. In small businesses, the accountant and cashier can combine their duties.
Transactions with funds in the cash register of an enterprise are called cash transactions, and the documents that prepare them are called cash documents. The procedure for conducting cash transactions was brought to the attention of all organizations by Letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 180. * Cash transactions are formalized with special documents - orders: receipts (for which money is accepted) and expenses (for them money is issued from the cash register).
A cash order is a written order from an enterprise to the cashier to perform the transaction specified in the order.
Receipt and expense cash orders are registered in the register of receipt and expense orders. All cash receipts and expenditures have a number that is continuous throughout the reporting year.
Erasures and blots in cash documents are not allowed; corrections are made only by proofreading.
An enterprise can have cash in its cash register within the limit and use it within the limits. Limits are established by banking institutions in agreement with the management of the enterprise.
The cash balance limit is determined based on the volume of cash turnover of the organization, taking into account the peculiarities of its operating mode, the procedure and timing of depositing cash into the bank, ensuring the safety and reducing the transportation of valuables. If the amount of money in the cash register exceeds the limit, then it must be handed over to the bank. In excess of the established period, cash can be kept in the cash register only on days of payment of wages, pensions, benefits, scholarships for three working days, including the day of receipt of money from a credit institution. After this period, all cash must be deposited.
The delivery of money to the bank is formalized by a special document called “Announcement for Cash Deposit”. This document indicates who is donating the money and what kind of money it is (proceeds from sales, authorized capital, etc.). For the accepted money, the bank issues a receipt certified by the signature of the bank accountant and a round seal. Based on this receipt, the cashier writes off money from the cash register. Evidence that money has arrived in your account is an order issued by the bank.
Cash receipts at enterprise cash registers are carried out using cash receipt orders. When receiving money at the cash desk, a receipt is issued for the cash receipt order. Receiving cash from the population without the use of cash registers is allowed only for a separate category of organizations, the list of which is approved by the Resolution of the Council of Ministers of the Russian Federation in the “Regulations on the use of cash registers when making cash settlements with the population” dated July 30, 1993 No. 745.
If money is issued from the cash register, then the issuance is made according to a cash receipt order. When issuing, for example, wages, bonuses, i.e. a large amount, a cash order is issued for the entire amount, and not for each employee. Persons who do not work at this enterprise are given money only using their passports, and the passport data is entered into the cash order.
All cash transactions for each incoming or outgoing cash order or documents replacing them are reflected in the cash book.
Cash book is an accounting register for reflecting the movement of cash at the cash desk of an enterprise and operations for its receipt and issue. The company maintains only one cash book, which must be numbered, stitched, sealed with a wax seal and properly certified.
Entries in the cash book are made by the cashier immediately after receiving or issuing money for each cash order or other document. At the end of the working day, the results of the day's transactions are calculated and the remaining money in the ledger is displayed.
The cashier keeps the cash book in 2 carbon copies. The first copies of the sheets remain in the cash book, and the second, tear-off copies, serve as a cashier’s report and are transferred to the accounting department of the enterprise along with cash receipts and cash orders against a receipt in the cash book (on the first sheet). Erasures and corrections in the cash book are not allowed. Corrections made by proofreading are signed by the cashier and the chief accountant. Control over the correctness of maintaining the cash book rests with the chief accountant of the enterprise.
Analytical and synthetic accounting for the cash register is maintained on account 50 “Cash”. In the journal order form, all cash transactions on the credit of this account are reflected in journal order No. 1. Turnovers on the debit of this account are recorded in different journal orders and, in addition, are controlled by statement No. 1.
The basis for filling out the journal order No. 1 and statement No. 1 are the cashier's reports. Each report in the register is allocated one line, regardless of the period for which the cash report was compiled. The number of occupied lines in the order journal and statement must correspond to the number of reports submitted by the cashier.
The cash desk can also store securities (stocks, checkbooks, vouchers to holiday homes and sanatoriums purchased using the funds of a special purpose fund, postage stamps, state duty stamps, uniform and travel tickets, etc.) and strict reporting forms (coupons for receiving meals in the canteen, work books and loose-leaf sheets for them, receipts of travel documents for vehicles, etc.).
Securities are accounted for in account 81 “Own shares (shares)” and subaccount 50-3 “Cash documents”. Receipt and issue of securities are carried out according to incoming and outgoing cash orders, followed by the cashier drawing up a report on the movement of securities.
Strict reporting forms are accounted for in off-balance sheet account 006 “Strict reporting forms” at their nominal value. Analytical accounting on this account is carried out for each name of forms indicating the series, numbers, quantity, nominal or accounting value, for financially responsible and accountable persons in reference cards for issued and used strict reporting forms.
Each enterprise is required to carry out an audit or inventory at the cash desk at least once a quarter before drawing up quarterly reports.
During the audit, a complete recalculation of money and valuables in the cash register is carried out. The results of audits of funds and strict reporting forms are documented in an inventory report of the availability of funds and an inventory list of valuables and strict reporting document forms. Excess funds found in the cash register are credited with their subsequent transfer to the organization’s income, and shortages of funds and securities are subject to compensation by the cashier. Damage caused to an entity by the shortage of strict reporting forms is calculated based on their nominal value.
To establish the financial status of an enterprise, an inventory of funds and settlement relations with other enterprises, banks, the budget, debtors and creditors is carried out. Inventory is a way of identifying the actual availability of funds and settlements at a certain point. It is carried out using a census in kind of funds and reconciliation of calculations. The data obtained as a result of the inventory is compared with accounting data.
If an enterprise has a foreign currency account and funds in the currencies of other countries, it may be necessary to use cash foreign currency. The bank issues cash foreign currency to the company only for certain purposes: travel expenses and strictly limited purchases.
A separate cash book is maintained for such transactions. Corresponding sub-accounts are opened to account 50 “Cashier” for separate accounting of the movement of each cash foreign currency.
In any case, as in account 52 “Currency accounts”, the movement of cash currency is recorded in two estimates - in foreign currency and in rubles. For this purpose, accounting registers such as journal order No. 1/1 and statement No. 1/1 are used.
Cash balances in foreign currency are subject to revaluation when the ruble exchange rate changes in relation to the foreign currency available to the organization.