Accounting is documentary. Reflection of business transactions on accounts is carried out only on the basis of documentation. A document is written evidence of a business or financial transaction and the right to carry it out. The quality of accounting depends on the accuracy and timeliness of document preparation. The importance of documents in conducting business activities is quite great, since documents serve for preliminary and subsequent control over the safety of property, the legality and expediency of business operations.

Documentation as a way of documenting business transactions and justifying accounting records is one of the elements of the accounting method. Closely related to documentation are other elements of the accounting method, such as accounts and inventory.

The basis for reflecting business transactions in the accounting system can only be correctly executed documents, since on their basis the legality and expediency of transactions are established. Documents are important during the audit of financial and economic activities, during audits, during the consideration of criminal and civil cases in the process of inquiry, investigation and trial, acquiring the legal force of evidence.

The classification of accounting documents is presented in Table 2.

Table 2- Classification of accounting documents

Classification	Types of documents	Name of documents
By purpose	Administrative	Orders, instructions, powers of attorney, payment orders
	Exculpatory	Invoices, acts, receipts
	Accounting registration	Accounting statements, calculation statements, distribution and grouping statements
	Combined	Advance report, payroll statement, etc.
The order of compilation	Primary	Time sheets, cash receipts and expenditures, requirements, etc.
		Cashier's report, warehouse report, etc.
	Cash	Receipt and expense cash orders, checks, etc.
	Material	Invoices, acceptance certificates, etc.
	Calculated	Payment checks, advance reports, payment requests and payment orders, etc.
The method of reflecting business transactions. place of compilation;		Invoices, orders, cash orders, etc.
	Cumulative	Limit cards, time sheets, etc.
Place of compilation;	Domestic	Commodity reports, payroll statements, incoming and outgoing cash orders
		Bank statements, waybills, invoices, etc.

The entire process of compiling, checking, processing, grouping and reflecting documents in the appropriate registers is carried out according to a specific plan. To ensure the correctness and timeliness of document processing of all transactions, it is necessary to establish the order of movement of documents. The path of documents from the moment they are issued to the transfer to the archive is called document flow.

Cash transactions are the most numerous and most common in the enterprise. Their accounting is accompanied by the preparation of a number of documents, which are presented in Appendix No. 8 to this work.

Cash orders are documents certifying the legality of the receipt of money in the cash register of an enterprise and its expenditure for its intended purpose. Cash documents can be issued either in paper or electronic form. In electronic form, they are printed on paper.

Cash is accepted into the cash register according to a cash receipt order (form No. KO-1), signed by the chief accountant. The accountant fills out the cash receipt (PKO) and the receipt for it in one copy. In the first line the name of the organization is written further in order in the prescribed places:

Serial number of the order (PKO numbering is carried out in order, starting from the first of January until the end of the year);

Date of receipt of funds;

In the column “Corresponding account, subaccount” the account credited in the transaction is indicated, i.e. accounting entries are recorded;

If necessary, a code for analytical accounting and a code for the intended purpose of the received funds are entered;

Below in the line “Accepted from” the full name of the individual or the name of the legal entity is indicated.

The line “Base” indicates the source of cash received at the cash desk, i.e. the content of the financial and economic transaction is reflected. It could be:

1. contribution to the authorized capital;

2. revenue from the sale of services, products, goods;

3. loan from an individual;

4. balance of unused accountable funds;

5. sponsorship fee;

6. cash from the bank,

7. repayment of loans, shortages, thefts, etc.;

The “Appendix” line indicates the primary documents documenting the business transaction:

1. work order;

2. invoice;

3. invoice;

4. loan agreement;

5.extract from the decision of the meeting of founders;

6. accounting certificate with calculation;

7. client letter;

8. order of the manager;

9. bank check;

10. personal statement of the employee, etc.

The cashier accepts cash into the cash register. When receiving the PQS, he checks:

The presence of the signature of the chief accountant or accountant, and in their absence, the signature of the manager, which must correspond to the available samples;

Correspondence of the amount of cash in numbers and words;

Availability of supporting documents for the PQS;

Correspondence between the amount specified in the PQS and the amount of cash actually received.

If one of these requirements is not met, the cashier returns the documents to the accounting department for proper processing.

If all documents have been checked and there are no comments, the cashier signs the PKO, the receipt for it and puts a stamp confirming the cash transaction. The depositor is given a receipt to the PKO.

Cash is accepted in such a way that the cash depositor can observe the actions of the cashier.

If the deposited amount does not correspond to the amount in the PKO, the cashier either offers to increase it if there is a shortage, or returns the excess.

If the depositor refuses to pay the missing amount, the cashier returns the deposited amount to him, crosses out the PKO and returns it to the manager or chief accountant for re-registration of the amount.

Cash orders are accepted only on the day they are issued. When cash arrives at the cash desk from the bank, a cash receipt order is also drawn up. The deliverer is the chief accountant, to whom the cashier gives the receipt. The receipt is attached to the bank statement.

Incoming and separately outgoing cash orders are numbered in chronological order, from the beginning to the end of the year. Based on these orders and the documents attached to them, the cashier makes entries in the cash book.

In the new Regulations, effective from 01/01/12. nothing is mentioned about maintaining a log of registration of PKOs and RKOs, as was the case before.

Cash is issued directly to the recipient, who may be indicated in the following payment documents:

In the cash receipt order;

In the payroll;

On the payroll

on the basis of a passport (or other identification document) or a power of attorney with a passport.

Having received an outgoing cash order, the cashier checks all the same filled-in columns in it in the same way as when receiving an incoming cash order, as well as the correspondence of the recipient’s passport data with his and his full name. in the cash receipt order.

When issuing cash by proxy, the cashier checks:

Compliance with full name the recipient in the cash receipt order and the full name of the recipient specified in the power of attorney;

Compliance with full name the recipient specified in the power of attorney, and the details of his passport or other identification document.

In the payment or cash register statement, the cashier writes “by proxy” before the signature of the principal.

In such cases, the power of attorney is attached to the cash receipt order, payroll slip or payroll slip.

If the power of attorney is issued for several payments, then in this case its copies are made and certified in the prescribed manner. A certified copy is attached to the expense documents, the original power of attorney is kept by the cashier and is attached to the expense documents for the last cash dispensation.

When receiving money under a cash receipt order, the recipient indicates the amount received in rubles in words, in kopecks in numbers and signs it. The cashier counts the money under the supervision of the recipient and gives him cash in the amount specified in the cash register.

The recipient is obliged to check the amount by recalculating it without leaving the cash register.

After cash is issued according to the cash register, the cashier signs it.

The issuance of money to an employee for expenses related to the conduct of activities is formalized by an expense cash order in accordance with his written application, which is drawn up in any form and contains:

An inscription from the manager in his own hand about the amount of cash and the period for which it is issued;

Manager's signature and date;

At the end of the period for which the money was issued, the accountable person is obliged to draw up an advance report with supporting documents attached and submit it to the accounting department.

The need to fill out an application for the issuance of money on account was introduced from 01/01/12.

Previously, accountable persons had to submit an advance report to the accounting department and make a final payment for unspent amounts no later than three working days after the expiration of the period for which they were issued, or from the day of return from a business trip, unless other deadlines were established by the head of the enterprise.

The manager also sets the period during which the advance report must be checked, approved, and the final payment made on it.

The advance report is checked by the chief accountant or accountant, and in their absence, by the manager. The advance report is approved by the manager.

Cash on account is issued again, as before, if the previous debt on accountable amounts is repaid in full.

Payments of wages and other payments are made on the basis of payroll or payroll. The period for issuing money for these needs is determined by the manager and indicated in the payment documents. From 01/01/12. the period for payment of wages and other payments cannot be more than five working days from the date of receipt of cash from the bank.

Previously, the period for issuing money for salaries and other payments was set at no more than 3 days.

The senior cashier or cashier issues the amount indicated in the payroll to cashiers or authorized persons for payment of wages, according to cash register services for the period specified in the payroll.

The recipient signs the payment slip or pay slip next to his/her name. Then the cashier recalculates the amount to be issued so that the employee can observe his actions and gives it to the employee.

The recipient checks the amount issued. If the amount does not correspond to that indicated in the payment documents, claims in this regard will not be accepted by the cashier unless the employee recalculates the amount under the supervision of the cashier.

On the last day of issuance of wages and other payments in the payroll or payroll, the cashier:

Places a stamp or manually writes “deposited” next to the names of employees to whom money was not issued;

Counts and records at the end of the statement in the final line the amount of money actually issued and deposited money to be deposited with the bank;

Reconciles the indicated amounts with the total amount in the statement;

Creates a register of deposited amounts in any form.

The register of deposited amounts must contain:

Name of the legal entity or full name. IP;

Date of registration of the register of deposited amounts;

Period of occurrence of the deposited debt;

Number of the payment (settlement and payment) statement;

Full name of the employee who did not receive the money;

Amount of outstanding cash;

The total amount according to the register of deposited amounts;

Cashier's signature with transcript;

Additional details if necessary.

Registers of deposited amounts are numbered from the beginning of the year in chronological order. After signing the register by the cashier, the cashier certifies the payment or payroll slip with his signature and submits them to the accounting department for reconciliation and signature.

For the amounts actually paid according to the payroll or payroll slip, an expense cash order is issued, the number and date of which is indicated in the payroll.

If the register is drawn up by the manager, then all of the above actions are performed by him himself.

Persons not on the enterprise's lists are given money from the cash register only using cash receipts. Money from the cash register can only be issued to the person indicated in the cash receipt order.

Any corrections in cash orders are not allowed. If an error is found in the cash order, it is issued again. The executed cash order is stamped “Paid”, it is signed by the cashier and registered in the cash book.

Incoming and outgoing cash documents, a journal for registering incoming and outgoing cash orders and a cash book can be maintained manually or automatically.

At the end of the month, by comparing the totals of turnover in the debit and credit of account 50 “Cash”, the cash balance at the end of the month is displayed, which is compared with the balance in the cash book. The document flow diagram for cash transactions is presented in Figure 1.

Figure 1. Document flow diagram for cash transactions

The first chapter addresses the following issues:

The concept of cash transactions, goals and objectives of accounting;

Legislative and regulatory regulation of cash accounting;

Documentation of cash transactions.

Keeping records of cash transactions on the movement of cash and their documentation at Ross-El LLC complies with the regulatory documents governing this issue in the Russian Federation.

Documentation of cash transactions - its procedure is strictly regulated, and liability is provided for violation of cash discipline. We will talk about how the cash register is maintained, what documents are required and how they are drawn up, as well as the latest changes in the procedure for maintaining the cash register in this article.

Documentation and procedure for conducting cash transactions

Since 06/01/2014, the conduct of cash transactions is regulated by the Bank of Russia instruction “On the procedure for conducting cash transactions” dated 03/11/2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U). The previously existing regulation on the procedure for conducting cash transactions, approved. By the Bank of Russia on October 12, 2011 No. 373-P, from this date it became invalid.

Directive No. 3210-U did not make any fundamental changes to the process of documenting cash transactions. The main innovations affected:

1. Setting a cash balance limit:

• Individual entrepreneurs and organizations - small businesses ( we wrote about this in the material “Small businesses have the right to keep any amount of cash in the cash register” );
• enterprises setting the limit were given the right to independently choose the formula for calculating it: based on actual cash expenditures or on the volume of revenue.

1. Some relaxations for individual entrepreneurs and small enterprises. For example, these entities may now not maintain a cash book on those days when there were no cash payments. Moreover, individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, are allowed not to draw up cash documents and a cash book.
2. The procedure for preparing cash documents. They were allowed to be issued (optional):

• on paper filled in by hand;
• on a computer followed by printing on paper;
• in electronic form, subject to protection from unauthorized access, distortion and loss of information; in this case, documents are signed with an electronic signature.

Latest innovations in cash transactions

The following, and currently the last major changes in the procedure for conducting cash transactions, were introduced by the Bank of Russia Directive No. 4416-U dated June 19, 2017 and came into force on August 19, 2017:

• The cashier is allowed to draw up a general incoming and (or) outgoing cash order at the end of the day for the entire amount, which is confirmed by fiscal documents (checks and BSO online cash registers).
• Signatures on cash documents are verified only if the document is drawn up on paper.
• If an expenditure cash order is drawn up in electronic form, then the recipient of the money can put his electronic signature on it.
• If the cash receipt order is issued in electronic form, then the cashier can send the receipt at the request of the depositor to his email.
• Not only the cashier, but also another authorized employee can maintain a cash book.

The procedure for issuing money on account has also undergone a number of changes. Read about it.

Cash transactions: what they include

Cash transactions include (clause 2 of instruction No. 3210-U):

• accepting cash, including its recalculation (receipt transactions);
• cash issuance (expense transactions).

Receipt transactions can be: receipt of cash proceeds, receipt of money from a bank account, return of unused accountable amounts, etc. Expenditure transactions include payment of salaries, issuance of accountable and travel amounts, delivery of money to the bank, etc.

All incoming and outgoing transactions must be documented, an exception is made for individual entrepreneurs who keep records of income, income and expenses or physical indicators in accordance with the chosen taxation system.

What documents are used to document cash transactions?

The following are intended for documenting cash transactions:

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

Unified forms of these documents were approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

For information on how to account for funds if you have an online cash register, read the following materials:

• “How to keep track of money when using an online cash register?” ;
• “Do I need a cash book to maintain an online cash register?” ;

General rules for preparing documents for cash transactions

Cash transactions are carried out by a cashier or other employee, to whom the head of the organization or entrepreneur assigns the duties of a cashier. The cashier must familiarize himself with his official rights and responsibilities by signature. If an organization or individual entrepreneur has several cashiers, a senior cashier is appointed. If necessary, the head of the organization or individual entrepreneur can also conduct cash transactions.

PLEASE NOTE! The cashier is the financially responsible person with whom the corresponding agreement is signed. You can download his example from the link.

All cash documents, including the cash book, can be prepared in paper or electronic form. Documents on paper are drawn up by hand or on a computer and signed by authorized persons. Electronic documents are drawn up using technical means to ensure their protection from unauthorized access, distortion and loss of information. They are signed with electronic signatures in accordance with the requirements of the Law “On Electronic Signatures” dated 04/06/2011 No. 63-FZ.

Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier. If the document is electronic, then it is signed with an electronic signature (EDS). The Ministry of Finance believes that when preparing primary accounting documents it is possible to use a simple electronic signature (letter dated July 17, 2017 No. 03-03-06/1/45323). The cashier is provided with a seal (stamp) containing details confirming the conduct of a cash transaction, as well as sample signatures of persons authorized to sign cash documents. The cashier is obliged to compare signatures with samples only if the document is not drawn up in electronic form with an electronic signature. In the case of conducting cash transactions and drawing up cash documents by the manager, sample signatures of persons authorized to sign cash documents are not drawn up.

If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of accounting for received and issued cash.

Documentation of cash receipts transactions

The receipt of cash at the cash desk is formalized by a cash receipt order (form according to OKUD 0310001).

Upon receipt of the PKO, the cashier:

• Checks for the signature of the chief accountant, accountant or manager - only if it is a paper document.
• Checks the correspondence of the amount of cash entered in numbers with the amount of cash entered in words, as well as the presence of supporting documents.
• Receives money, counts it and checks the amount specified in the order with the amount actually accepted.
• Signs the PKO and affixes a seal (stamp) to the receipt issued to the depositor. If the PKO is electronic, then the cashier sends a receipt at the request of the depositor to his email.

If the amounts do not correspond, and the depositor refuses to add the missing amount, the cashier crosses out the PKO and transfers it to the chief accountant, accountant or manager for re-registration for the actual amount of cash deposited. If the receipt is issued electronically, the cashier makes a note about the need to re-register the PKO.

In the case of capitalization of revenue received using a cash register, the receipt can be issued once for the total amount based on the control tape or strict reporting forms of the online cash register.

Expenditure cash documents

Consumable documents for the cash register are:

• expense cash order (form according to OKUD 0310002);

• payroll - form according to OKUD 0301009 ( see “Sample of filling out the payroll statement T 49” );
• payroll - form according to OKUD 0301011 ( see “Salary sheet form T 53 (download form)” ).

Upon receipt of the specified documents, the cashier:

• Checks the presence of the signature of the chief accountant, accountant or manager, with the exception of electronic cash registers.
• Checks the availability of supporting documents.
• Identifies the recipient by passport, other identification document, power of attorney.
• Prepares and recalculates money, issues it directly to the recipient indicated in the cash settlement, statements or power of attorney, obtains the latter’s signature and signs the order himself. If the cash settlement is electronic, then the recipient of the funds puts his electronic signature.

To issue accountable amounts, a written application from the accountable person or an order from the manager is required. The chosen procedure is fixed in the Regulations on settlements with accountable persons.

You can download a sample application for the issuance of money from the following link.

If wages are paid according to statements, a settlement account is drawn up for the amounts actually paid, and the unpaid amounts are deposited.

If money is issued by proxy, the cashier must check:

• correspondence of the recipient's last name, first name, patronymic, indicated in the RKO, with the principal's last name, first name, patronymic, indicated in the power of attorney;
• compliance of the surname, name, patronymic of the authorized person indicated in the power of attorney and RKO, the data of the identity document, the data of the identity document presented by the authorized person.

In the settlement and payment or payroll statement, before the signature of the person entrusted with receiving cash, the cashier puts the mark “By proxy”. The power of attorney itself is attached to the RKO or statements.

If a power of attorney is issued for several payments or for receiving money from different organizations or individual entrepreneurs, certified copies are made of it. The original is kept by the cashier and is attached to the debit order or statement upon the last disbursement of money.

Cash book

All movements at the cash desk are reflected in the cash book (form according to OKUD 0310004).

Entries in the book are made by the cashier or other authorized person for each PKO or RKO.

At the end of the working day, the cashier checks the data contained in the cash book with the data of cash documents, displays the amount of the cash balance and affixes a signature. Then the entries in the cash book are verified with the data in cash documents by the chief accountant, accountant or manager and signed.

If no cash transactions were carried out during the working day, no entries are made in the cash book. Separate divisions provide the legal entity with a copy of the cash book sheet in the manner established by it. The chief accountant controls the maintenance of the cash book; in his absence, the manager.

Results

Documentation of cash transactions has undergone a number of changes related to the introduction of online cash registers and the spread of electronic document management. In addition, officials decided to somewhat simplify the procedure for issuing funds on account.

The article will highlight issues related to filling out primary documentation for the cash register. What type of documents are these, how to draw them up correctly, what functions they perform - further.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Financial transactions must be supported by documents. They must be completed correctly, in accordance with the requirements and rules established by law.

Important points

When documents are received by the accounting department, they must be checked:

Very often, accountants make mistakes during registration. The most common:

• using a simple pencil;
• lack of necessary details;
• availability of fixes;
• use of unapproved forms;
• there is no dash in empty lines;
• signatures by persons who do not have the right to do so.

To avoid mistakes, you need to familiarize yourself with the registration rules. If you couldn’t avoid blots, it’s important to know how to correct them:

If there is an error in cash or bank documents	They are canceled and re-created
If a cash document is damaged, there is no need to destroy it.	It must be attached to the report
Other types of documents	Corrected only after agreement with counterparties
An incorrect entry is crossed out	In such a way that the corrected one can be disassembled. Usually crossed out with a thin line
If one digit is written incorrectly	The entire amount is crossed out
Above crossed out	Write the correct entry
The field is marked “corrected”	The signature of the responsible person is affixed
If there are several copies of the document	Everyone needs to be corrected

If amendments are made incorrectly, they are not recognized and are considered invalid. Any organization must store primary documents.

Duration: no less than 5 years. These documents record the fact of operations in the institution.

What is it

Primary documents for accounting cash at the cash desk are documents that confirm the implementation of actions or operations in the enterprise.

What is their role

Using primary documents, you can confirm the fact of a transaction in an organization and find out the date of its execution.

Also, on their basis, control is carried out on the work of both the structural unit and the employees individually. Based on the information contained in the documents, checks are carried out.

They also play a role in preserving the organization’s property and make it possible to use it optimally. They have primary documents and legal significance.

Since they serve as written evidence of transactions, they are used by a judge when considering accounting disputes.

Legal regulation

The cash receipt order must be filled out as follows:

• the name of the organization that issued the warrant and the structural unit (if any) are indicated;
• the serial number of the PKO is given;
• the date of receipt of money at the cash desk and the amount (in numbers) are entered;
• the accounting account number is entered;
• debit and credit are indicated;
• the code for the purpose of using funds from the cash register is entered;
• indicate the name of the company and personal data of the person from whom the money was received;
• the purpose of the operation is written, for example, payment by agreement;
• the amount is written down;
• rubles are written in letters, kopecks in numbers;
• if primary documents are available, their details are indicated.

For individual entrepreneurs, a receipt may not be drawn up. If an individual entrepreneur draws up a PKO and is responsible for cash discipline, then the document must be signed.

It is drawn up in one copy when the individual entrepreneur’s revenue is presented to the cash desk. Funds may be received in the following cases:

• as payment for a service;
• for the property sold;
• as a return of unused funds;
• during capital replenishment;
• from employees of the organization - loans, damages;
• from a bank account.

The cash receipt order is kept for at least 5 years. Incoming documents:

• from legal entities - an announcement for a cash contribution;
• from physical ones - orders.

Basic operations of the parish:

• cash proceeds;
• receipts from the bank;
• return of excess wages;
• compensation for damage;
• receipt of money from the founders;
• returns from suppliers.

Expendable

Accounting is responsible for issuing money, and a cash receipt helps with this. It is filled out depending on the order of operations. .

The form is issued by an accounting employee. Description of filling out an expense order from the cash register:

An order is drawn up on the day the finance is issued. After registration, it must be registered in.

The chief accountant of the organization and the manager put their signatures, after which the form is handed over to the cashier.

The cash receipt order is not issued to the employee; it is kept in the cash register. Relate:

Money is allowed to be issued on the day the documents are drawn up. Expense transactions:

• delivery of finances to the bank;
• issuing wages to employees;
• issuance of accounting money;
• settlements with suppliers.

Cash book

Any institution is obliged to keep a cash book in one copy. The standard form is . It can be maintained in electronic and paper versions.

The first option is possible if data security is ensured. To do this, at the beginning of each working day, 2 machine messages are drawn up - “Insert sheet” and “Cashier’s report”. The report has been kept since the beginning of the year.

In the case of maintaining a paper format, the cash book is opened for a certain period of time. It depends on the number of operations. You can fill the book in several ways – horizontally and vertically.

When positioned vertically, transaction data is located on one sheet. The report is the next page or insert (blank).

Records are kept in pen or ink. Information can be duplicated using carbon paper inserted between pages.

When choosing a horizontal layout, the book contains 2 parts - an insert and a report. The first part has a horizontal ruler, the second does not.

It is filled out using a copier. The numbering for both parts is the same. It is not allowed to interrupt the report until the shift ends.

In the cash book, incoming documents are indicated first, then expenditure documents. At the end of the working day, the cashier must summarize the movement of money in the cash register and hand over a tear-off sheet to the accountant.

The title page of the book must contain the following information:

• organization code;
• data of an individual entrepreneur;
• reporting period;
• name of the structural unit.

Cash documents

Introduction

Bank cash documents are forms of documents established by Bank of Russia Regulation No. 318-P, Instructions No. 131-I and No. 136-I, Instruction No. 2054-U and which are used to process cash transactions in a commercial bank. Receipt cash documents, expenditure cash documents, cash journals, reporting certificates, transaction registers, statements for bags, invoices for bags, acts of recount - all these are cash documents.

The following persons can draw up cash documents in accordance with Regulation No. 373-P:

· chief accountant;

· an accountant or other employee determined by the manager in agreement with the chief accountant (if available) by issuing an administrative document;

· - manager - in case the chief accountant and accountant are absent. The basis for drawing up cash documents are:

· - payroll statements;

· - pay slips;

· - statements;

·- accounts;

· - other documents.

The listed papers must be attached to cash documents.

Cash documents, cash book, cash book can be prepared in two ways:

· on paper;

· using technical means designed for processing information, including a personal computer and software.

In this case, cash documents are printed on paper.

As before, corrections to cash documents are not allowed.

1. Memorial warrant

Memorial order is a banking document for recording an accounting entry based on the data of the primary accounting document. The form of the memorial order is approved by the Directive of the Central Bank of the Russian Federation dated December 29, 2008 No. 2161-U “On the procedure for drawing up and processing a memorial order.” A memorial order is drawn up to prepare accounting entries in cases where the form of the primary accounting document on the basis of which the accounting entry is made does not contain details (fields) for indicating the accounts for the debits and credits of which accounting entries are made. The use of a memorial order as a settlement document is not permitted (that is, when affecting client bank accounts, payment orders, payment requests, bank orders and other settlement documents must be used).

A memorial order can be used to formalize an accounting entry in which one debit account and one credit account, as well as accounting entries in which one debit account corresponds with several credit accounts or in which several debit accounts correspond with one credit account. It is not allowed to draw up a consolidated memorial order (as was possible before 2010) line by line, entering several entries, each of which contains its own correspondence of accounts.

2. Announcement for cash payment

Announcement for cash deposits - bank cashiers accept cash from organizations for crediting to their bank accounts in this or another credit institution according to Announcements for cash deposits 0402001. The form of Announcement for cash deposits is approved by the Regulations of the Central Bank of the Russian Federation No. 318-P “On the procedure for maintaining cash deposits” operations and rules for storage, transportation and collection of banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation.” An announcement for a cash contribution is a set of documents consisting of an announcement, a receipt and an order. A representative of the organization receives a receipt from the cashier for the announcement for a cash contribution. The bank's cashier keeps the announcement and passes the order to the bank's accounting employee.

Receipt cash order.

A bank's cash receipt order is a document that formalizes the receipt of funds in various currencies from individuals to the bank's cash desk and which formalizes the receipt of foreign currency at the bank's cash desk from legal entities (rubles are accepted from organizations and individual entrepreneurs upon announcement of a cash contribution). Reception by an additional office of a bank of cash from the cash desk of the head office or branch of the bank is also formalized by a cash receipt order. A cash receipt order is drawn up by the client or an accounting employee of a credit institution. After appropriate verification and registration by the accounting employee, the cash receipt document is transferred to the cashier, and the operation of receiving the cash by the bank cashier is completed. The PKO form is approved by the Regulations of the Central Bank of the Russian Federation No. 318-P. The cash receipt order contains space for the accounting entry, contribution amount, cash symbols, signatures of the depositor, cashier and accountant.

Expense cash order.

A bank cash order is a cash document that formalizes operations for issuing cash in various currencies to individuals and issuing foreign currency to clients - legal entities (organizations are issued cash rubles by cash checks). The issuance of cash to collectors and cashiers for transportation or for loading ATMs is also carried out according to cash outgoing orders 0402009. In outgoing cash documents (as well as in receipts), cash reporting symbols are indicated in order to generate a report in form 0409202 “Report on cash turnover » in accordance with the Directive of the Bank of Russia No. 2332-U. The bank's cash disbursement order contains a tear-off coupon, a place for the accounting entry, the amount issued, details of the recipient's identity document, the signatures of the recipient, the cashier, the accountant and the controller. The cash receipt order, verified and executed by the accountants, is handed over to the cashier, and an individual with a tear-off coupon for this cash register goes to the cash desk to complete the transaction (in some cases, the tear-off coupon may not be separated from the cash receipt order). The RKO form is approved by the Regulations of the Central Bank of the Russian Federation No. 318-P.

Conveyance sheet for the bag.

The transfer sheet for the bag (form 0402300) is a cash receipt document, which is a set of documents consisting of a statement for the bag, an invoice for the bag and a receipt for the bag. According to the Regulation of the Central Bank of the Russian Federation No. 373-P, all legal entities and individual entrepreneurs are required to keep cash in bank accounts in excess of the cash balance limit. Organizations and individual entrepreneurs can submit cash in bags to banks. Bags with cash to be handed over to a credit institution or its internal structural unit (VSP) are formed and sealed by the cashier of the enterprise in such a way that opening them is impossible without visible signs of breaking the integrity of the bag and seal. For a bag with cash to be handed over to a credit institution, a forwarding statement for the bag is drawn up 0402300. For cash deposited through an automatic safe, the client also draws up a forwarding sheet for the bag in the form 0402300.

The form of the Transmittal Statement for the bag is approved by the Regulation of the Central Bank of the Russian Federation No. 318-P.

Receipt and disbursement cash order.

A cash receipt and debit order is a bank cash document consisting of two parts: a receipt part and an expense part. Operations for the transportation of cash between a credit institution and its internal structural unit (VSP) can be formalized by cash receipts and outflows in the form 0402007. The incoming part of the cash inflow order is sent to the credit institution (VSP) receiving cash, and the outgoing part is received - the cash disbursement order remains with the credit institution or VSP sending cash.

The form of the cash receipt and expenditure order is approved by the Regulation of the Central Bank of the Russian Federation No. 318-P.

Appearance card.

A deposit card is a bank cash document used for collection of funds. To collect cash, deposit cards are issued for each organization at the bank. Before leaving for the route, collection employees receive empty bags, powers of attorney for the transportation of cash and appearance cards in the form 0402303. Before receiving a bag with cash from the organization, the collector employee presents the necessary documents, an appearance card and an empty bag to the cashier of the organization. After the cashier of the organization fills out the appearance card, the collection employee, in the presence of the cashier of the organization, checks the correspondence of the amounts of cash indicated in the appearance card, the invoice for the bag, the receipt for the bag, the bag number indicated in the appearance card, the invoice and receipt for the bag, and the number of the accepted bag with cash. When cash collection workers hand over bags of cash, appearance card 0402303 is presented to the credit institution for control. The bank accountant checks the correspondence of the entries in the invoice to the bag and the appearance card. After verification, attendance cards 0402303 are returned to the collection employees.

The form of the appearance card is approved by the Regulation of the Central Bank of the Russian Federation No. 318-P.

Memorial warrant:

memorial order accounting bank

Accumulation statements can be compiled on both a debit and credit basis. For example, a cumulative statement of cash receipt orders is drawn up for sums of money received during the month at the organization’s cash desk, a cumulative statement for expenditure transactions on a current account, etc. At the end of the month, by summing up the entries in these statements, the total amount of money issued or received is determined.

The use of cumulative statements can significantly reduce the number of entries in accounting registers. When such statements are entered, all cash transactions for the month are reflected in accounting in two entries (one for receipts, the other for expenses). When registering memorial orders for each cash transaction, it would be necessary to draw up as many orders (hence, make the same number of entries in accounting registers) as there were cash documents.
Memorial orders, once completed, are recorded in a register. At the same time, the serial numbers under which they are registered in the registration journal are affixed to the memorial orders. Announcement for cash payment:

1. “Announcement for cash contribution No.” - the serial number of the document is indicated.

2. The date of cash deposit is indicated, using a verbal-digital dating method.

The name of the organization contributing the funds and the last name, first name and patronymic of the direct depositor are indicated.

The personal account number of the recipient organization is indicated.

The name of the credit institution accepting funds is indicated.

The name of the organization into whose account the funds are deposited is indicated.

The amount of funds received by the cash desk of the credit institution is indicated in numbers.

The amount of money that arrives at the cash desk is recorded. In this case, the amount of rubles is indicated in words with a capital letter and from the beginning of the line, and kopecks - in numbers.

The source of cash receipt is indicated, i.e. content of the financial transaction.

The person depositing funds into the cash register signs after the document is completed.

The person who accepted and checked the document - an accountant or an operational employee - signs.

The cashier of the credit institution signs after receiving funds from the donor in the amount specified in the announcement for a cash contribution.

2. Receipt

The cashier of the credit institution, after receiving funds from the depositor and before issuing a receipt to him, puts a stamp.

3. Order

1. in the column "DEBIT"the personal account number “Cash desk of a credit organization” is entered in accordance with the used Chart of Accounts.

2. in the column "CREDIT"The personal account number of the recipient organization is indicated.

3. in the column "Amount (Total)"The amount of funds received by the cash desk of the credit institution is indicated in numbers.

4. in the column "Symbols"the symbol(s) of the receipt item is indicated according to nomenclature of symbols when preparing report No. 202.

5. in the column "Private"are indicated in numbers, the amounts corresponding to the income items indicated in the column "Symbols".

Receipt cash order:

Structural division - indicates the structural division of the organization in which the cash receipt order was generated.

Number document - contains the serial number of the cash receipt order. When generating cash receipt orders, continuous numbering of documents must be ensured.

Date compilation - the date of formation of the cash receipt order is indicated.

Debit - indicates the debit account of the accounting entry generated on the basis of the order. As a rule, this field indicates accounting account 50.1 “Cash”.

Code structural divisions - indicate the code of the division to which the funds are allocated.

Corresponding check , subaccount - indicates the credit account of the accounting entry generated on the basis of the order.

Code analytical accounting - the object of analytics of the corresponding account is indicated.

Amount, rub. cop. - the amount of money received at the cash desk is indicated in numbers.

Accepted from - indicates the person from whom cash is accepted.

Basis - indicates the content of the business transaction.

Including - the amount of VAT recorded in numbers is indicated (if products, works, services are not subject to tax, an entry is made “without tax (VAT)”). Appendix - contains a list of attached primary and other documents, indicating their numbers and dates of preparation.

Expense cash order:

Organization - indicate the name of the organization.

Structural unit - indicates the structural unit of the organization in which the cash receipt order was generated.

Document number - contains the serial number of the cash receipt order. When generating expense cash orders, continuous numbering of documents must be ensured.

Date of creation - the date of generation of the cash receipt order is indicated.

Structural unit code - indicates the code of the unit from which funds are spent.

Corresponding account, subaccount - indicates the debit account of the accounting entry generated on the basis of the order.

Analytical accounting code - indicates the object of analytical accounting of the corresponding account.

Credit - indicates the credit account of the accounting entry generated on the basis of the order. As a rule, this field indicates accounting account 50.1 “Cash”.

Amount, rub. cop. - the amount of money spent from the cash register is indicated in numbers.

Issue - indicates the person (last name, first name, patronymic) to whom cash is issued.

Basis - the content of the business transaction is indicated (the purpose of using funds).

Amount - indicated from the beginning of the line with a capital letter, the amount of receipt in words in rubles, while the word “ruble” (“rubles”, “ruble”) is not abbreviated, kopecks are indicated in numbers, the word “kopek” (“kopecks”, “kopecks”) also not reduced. If the income amount is denominated in the currency “ruble” is replaced by the name of the currency.

Appendix - contains a list of attached primary and other documents, indicating their numbers and dates of preparation.

Received - indicates the amount of funds issued in words. The field is filled in by the person receiving funds under the cash receipt order.

The name, number, date and place of issue of the recipient’s identity document are indicated.

Conducting statement for the amount:

The bag number is indicated in the fields “receipt for bag No.”, “invoice for bag No.” and “receipt for bag No.”.

In the “date” field you should write the date the bag with cash was formed.

From whom - indicate full name. representative of the organization (for example, a cashier filling out the transfer sheet and forming a bag), if cash is handed over through cash collection workers, then this field indicates the name of the company handing over the cash to the bank.

Recipient - information is reflected about who the money is intended for and to which organization’s account it is being credited; for example, if an organization transfers cash proceeds to its current account at the servicing bank at the end of the day, then the lines “from” and “recipient” will be filled in the same way.

Debit - indicates the personal account for cash accounting.

Credit is the client's current account at the bank.

As a rule, the organization does not have to fill out the “debit” and “credit” fields of the transmittal sheet; these lines can be left blank; the necessary information will be entered by an employee of the credit institution (bank) upon receipt of cash.

Amount in numbers - indicates the amount deposited in the bank, expressed in numbers.

INN/KPP, OKATO - recipient details.

Current account - the recipient's bank account.

Depositor's bank and BIC - the name of the bank to whose cash desk the cash is deposited, and its BIC.

Recipient's bank and BIC - the name of the bank in which the recipient's current account is opened and its BIC.

Amount in words - the amount surrendered is written in words.

Source of receipt - source of cash receipts in accordance with the Instructions of the Bank of Russia.

Signature - the person responsible for filling out the delivery sheet for the bag signs.

On the reverse side of the statement, invoice and receipt there is an inventory of the cash being deposited, indicating the denomination of bills and coins, their quantity and amount.

If the bag with cash is not handed over to the cash collector or the cash worker of the organization refuses to hand over the bag with cash, the cash worker of the organization MUST make the entry “Refusal” in the line for this date on the appearance card and certify the entry with his signature.

If the organization's cash worker makes an incorrect entry on the attendance card, the specified entry is crossed out, and a new entry is made in the fields of the card, which is certified by the signature of the organization's cash officer.

The collector employee is prohibited from making entries on the appearance card.

References

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Cash documents are those documents that the cashier is required to draw up in connection with the movement of cash in the cash register. From this article you will learn what cash documents exist and their main features.

Cash documents include the following:

• Receipt order;
• Expense order;
• Journal of registration of papers for receipts and expenses;
• Cash book;
• A book that records money issued and received by the cashier;
• Advance reporting;
• Payroll;
• Cashier-operator reporting;
• Data on cash register counter readings to profit;
• A journal kept by a cashier-operator.

Let's look at each of them in more detail.

Cash orders

There are two types of orders: for receipts and for expenses. As you might guess from the name, receipts are used when money is received, and expenses are used when money is issued. The order is drawn up in one copy by an accounting employee and signed either by the chief accountant or an authorized employee.

A check is attached to the receipt, which must be signed by the cashier and accountant. Also, it must be affixed with the organization's seal. It is issued to the person who deposited money into the cash register.

Read more about the receipt order in.

Read more about the expense order in.

Register of documents

Cash receipts and expenses must be recorded in a special journal. It registers both orders and documents replacing them (pay slips, applications for the issuance of funds, etc.). The journal form can be found in.

Cash book

This book is necessary in order to take into account the issuance of money and its receipt. All pages of the book must be numbered, and the book itself must be laced and stamped. The last page records the total number of sheets of the book.

Each page is divided into two parts. One, which has a horizontal line, is filled in as the first copy, and the other as the second. Both copies have the same number. The first remains in the book, and the second is detachable, it is a reporting cash document.

Recording of cash transactions begins on the front side of the permanent part after the column “balance at the beginning of the day.” First, the sheet is folded along the cutting line, placing the tear-off sheet under the sheet that remains in the book.

Read more about maintaining a cash book in.

Cash book

This book keeps records of money issued and received. It is also used for accounting of cash papers.

Advance reporting

This reporting is needed in order to take into account the money that is issued for business expenses. This document is drawn up by the accounting employee and the reporting employee in one copy.

The reverse side of the report should include a list of documents that can confirm that the expenses were incurred. These can be various receipts, transport tickets, and so on. Also, these documents must be attached to the report and numbered in the sequence in which they are listed in the reporting.

Payroll

This statement is drawn up when paying salaries to company employees. It is compiled by accounting employees in one copy. Employees are paid wages according to the information specified in the primary documents for recording time worked.

Cashier's report

This reporting is prepared by the cashier-operator. He enters information about the cash register readings and revenue for the day. Cashiers must prepare such a report every day. After drawing up the report, it is signed and, together with all the proceeds, it is handed over to the manager of the company.

If the company is small, cashiers hand over money to collectors. When transferring funds, the appropriate bank documents must be drawn up.

More information about the cashier's report can be found in.

Information about KKM counter readings

This information is necessary to generate consolidated reporting on KKM meter readings. Such a summary report must be prepared every day; it will be an appendix to the cashier’s certificate report. It is compiled by the senior cashier and transferred to the company’s accounting department along with a certificate report and orders.

Cashier's journal

This journal keeps records of incoming and outgoing transactions for each cash register. In a magazine, each page must be numbered, and the magazine itself must be completely laced. Only cashiers-operators can make entries in such a journal. Entries must be made in chronological order using a ballpoint pen and without corrections.

1. If the amount must be indicated in words, it must be done in capital letters. Kopecks are written in numbers.
2. Documents can be filled out either on a computer or manually.
3. Incorrectly filled information in cash register papers can be corrected. This is how it is done. An incorrect entry is crossed out with a neat line. The correct entry is made above or next to it. Here they write “believe what is corrected.” The company manager and chief accountant must sign next to this entry.
4. If a document contains blots, clerical errors or corrections by a proofreader, it is considered invalid.

How long should you keep cash documents?

In accounting and tax legislation, there are different opinions regarding the storage period for cash documents.

In accordance with tax law, cash records must be kept in the company's archives for four years. Accounting legislation states that such papers must be kept for at least five years. The Ministry of Culture has also established a storage period for documents of five years.

Thus, focusing on the maximum period, cash records must be stored in the archive for at least five years. It is worth considering that documents can only be destroyed if an audit has been carried out over these five years. If it was not there, the papers cannot be destroyed even after five years.

The storage periods for cash documents must be observed, since the following fines are provided for their violation:

• For employees responsible for storage – from two to three thousand rubles;
• For citizens - from two hundred to three hundred rubles.