In a small enterprise, it is sometimes easier to keep track of funds, bringing all operations into one management report, which is kept by an accountant, reporting for it to the director at his request. An analogue of this report is a simplified cash book, where both receipts and settlements with suppliers are taken into account. Many commodity experts and accountants maintain a similar cash desk, for example, in small grocery stores.
Instructions
Step 1
Cashier is a statement of cash flows. If you decide to make the checkout more convenient and clearer, use the tabular form of such a report. Spread the table into 4 columns and a number of rows equal to the average number of your trades per day. Column names can be as follows: • Operation number;
• Content of the transaction (revenue or payment with an indication of a specific counterparty);
• The amount of the receipt;
• Amount of expense.
Step 2
For convenience and the possibility of filing reports in one folder at the top, define an additional place to indicate the date of the report, as well as the incoming cash balance from the previous working day. At the bottom, additionally indicate the total lines: • Total receipts for the day;
• Total for the day;
• Outgoing balance at the end of the day, which will be calculated as the sum of the opening balance at the beginning of the day and the total for the day's receipt minus the total for the day's expense.
Step 3
Accounting for revenue and expenses in the form described above is only suitable for the so-called management report, that is, for personal accounting of cash flows by a cashier or accountant in a small small business. For tax and other controlling structures, the responsible employee (cashier) of the enterprise must keep a "Report of the cashier-operator" according to the unified form No. KM-6 and fill it out on the basis of Z-reports, which are taken every day.
