The funds are transferred to the cash desk of the enterprise by way of posting. It is carried out when money is withdrawn from settlement, currency, current and other accounts in the bank, as well as when cash is received from buyers, customers for goods provided or services rendered, from accountable persons with surplus amounts received, from employees of the enterprise for goods and services, loans granted.
Instructions
Step 1
When posting funds to the cashier, primary documents are drawn up, the procedure for filling out which is regulated by the Resolution "On approval of unified forms of primary accounting documentation for recording cash transactions, for recording inventory results." In addition, the cashier accepting cash must know the "Signs and rules for determining the payment of bank notes (banknotes) and coins of the Bank of Russia."
Step 2
The receipt of funds at the cash desk is carried out by means of an incoming cash order. At the same time, it is used by organizations that maintain accounting both without the use of and with the use of electronic and computer technology.
Step 3
The cash receipt order consists of two parts: the order itself and the receipt to it. It is completed by the accountant and signed by the chief accountant of the organization. This document is filled out clearly, without errors, corrections and strikethrough in it are not allowed. On the incoming cash order, a seal is put there so that it is completely on the "Receipt" field.
Step 4
Then the incoming cash order is registered in the journal of incoming and outgoing cash orders by the accountant who filled out the document. After that, the order is transferred to the cashier internally, i.e. it is not issued to the person who will receive the money.
Step 5
Further, the cashier, having received the documents, verifies the signatures on them from the accountant, checks the correctness of filling out the order and receipt, signs and accepts the funds. After checking the received cash, the cashier tears off the receipt and gives it to the person who deposited the money. On the incoming cash order, the inscription "Paid" is made and the date is put.
Step 6
When posting funds, the accountant makes postings and draws up documents depending on where the cash comes from. When capitalizing funds from the current account, a bank statement is attached to the incoming cash order and the posting is made: Дт 50 "Cashier" - Кт 51 "Current account". Upon receipt of funds from the buyer, a cash receipt order is drawn up, to which a power of attorney from the person who deposits the money or an agreement is attached. In this case, the wiring is done: Dt 50 - Kt 62 "Settlements with buyers and customers."
