Cash book is a mandatory document that reflects all transactions with cash passing through the organization's cash desk. There is only one cash book for the organization, it must be numbered, stitched and sealed with a seal. The number of sheets in the book is certified by the signature of the manager and accountant. It is used during one reporting year; at the end, a new cash book is started.
Instructions
Step 1
The cash book is kept in a special approved form. At the beginning of each year, the cash book is restarted. It must be filled in for each day, even if only one transaction with cash was performed. You can purchase a magazine in a stationery store in the prescribed form, then at the very beginning of the year all the pages should be numbered, the cash book should be filed and sealed, and only then, every day, the cash book should be filled out, and in chronological order.
Step 2
On the last hemmed sheet there is an inscription "In this book, laced and numbered … sheets", which indicates the number of sheets in the book. You can keep a cash book in electronic form in a special program, such as 1C: Accounting. You need to print sheets of the future cash book for every day when there was at least one movement, and at the end of the year, file the cash book, sealed and signed by the head of your organization and, if there is a chief accountant, then by his signature too.
Step 3
The cash book of the generally approved form necessarily consists of two parts: the cashier's report and the loose leaf in the cash book. In the purchased form of the book, all records are made with a ballpoint pen using carbon paper, the resulting other copy will be the cashier's report, it must be torn off and stored separately.
Step 4
If an organization maintains a cash book in electronic form, which is recommended, then for each day, cash receipts and receipts must be printed, a cashier's report and a loose leaf, in fact, a cash book should be obtained, which consists of two parts that are absolutely identical in sum. The sheets in them are numbered by the program itself in chronological order from the beginning of the year; there is no need to manually assign page numbers. On the last monthly loose leaf, the number of sheets of the cash book per month is put, and for the reporting year, the number of sheets per year is put on the last sheet.
