The delivery of cash to the bank is regulated by the relevant legal framework. In particular, the Procedure for Conducting Cash Operations and the Resolution of the State Statistics Committee. To change cash, a cash settlement order (TCO) is issued, which certifies the fact of transferring money from the cash desk to the bank.
It is necessary
- - settlement cash order;
- - money;
- - Announcement for a cash contribution;
- - receipt;
- - Bank statement.
Instructions
Step 1
The cash that the organization has as a result of its economic activities, according to the so-called cash discipline, must be credited to the cashier and by the end of the working day delivered to the bank to its current account. Only private entrepreneurs are exempted from depositing cash to the bank.
Step 2
To deposit cash to the bank, you will need a cash settlement order. Its form N KO-2 was approved by the Decree of the State Statistics Committee of Russia of 18.08.1998 N 88. The RKO is written out in one copy by an accounting employee, and then certified by the signature of the chief accountant and the head of the enterprise.
Step 3
Cash is dispensed by a cashier or a trusted person. You can also use the services of cash collectors by concluding an agreement with the bank for cash collection services. But this service is quite expensive, so large companies usually resort to it, and small ones, as a rule, donate money on their own.
Step 4
In the cash settlement service, the line “issue” indicates the surname, first name and patronymic of the person to whom the money is issued for delivery to the bank. In the line "basis" - the content of the financial transaction. As a rule, this is the transfer of money to the bank from the proceeds and the sale of goods and services.
The settlement cash order must be registered in the journal of incoming and outgoing cash documents in the form N KO-3.
Step 5
When handing over cash to the cash desk of a banking institution, you need to fill out an announcement for a cash contribution (form No. 0402001), present an expense cash order and receive a receipt, which the bank teller must issue to you after receiving the money. The receipt must be stamped by the bank.
Step 6
After that, together with the cash register, they are attached to that part of the cash book, which is filled in as a carbon copy and torn off. The bank also issues you a bank statement. After the money is transferred to the checking account, the accountant makes a posting of debit 51 credit 50, reflecting the change of money from the cash desk to the bank.
