Each individual entrepreneur pays money to the supplier for the goods and receives money from buyers. These operations are made out with the help of incoming and outgoing cash orders. The cashier records their numbers and amounts in the cash book, and the chief accountant draws up financial statements based on the data of the book.
It is necessary
computer, internet, A4 paper, carbon paper, pen, company seal, calculator, income and expense data
Instructions
Step 1
The form of the cash book is approved by the decree of the Goskomstat of Russia of 18.08.98, No. 88. An individual entrepreneur must have only one cash book.
Step 2
Write the full name of your business on the title page of the cash book.
Enter the name of the structural unit in the appropriate field if you have a large organization.
Step 3
Write the code of your organization in accordance with the All-Russian Classifier of Enterprises and Organizations.
Step 4
Enter the month for which the cash book is filled in and the current year. Write the month in words, the year in Arabic numerals.
Step 5
When filling out the cash book, please note that each sheet of it is kept in duplicate and is written under a carbon copy. The first copy is filed in the cash book, the second is attached to the cashier's report.
Step 6
Enter the number in Arabic numerals, the month in words and the year in Arabic numerals on the sheet you fill out.
Step 7
Write down the document number in accordance with the number of the incoming or outgoing cash orders.
Step 8
In the column "From whom it was received or to whom it was issued", enter the name of the organizations of the counterparties.
Step 9
The number of the correspondent account, sub-account should be indicated in accordance with the accounting accounts of the receipt-expense of funds.
Step 10
In the "Income" and "Expense" fields, indicate the amounts of the incoming or outgoing cash orders, respectively.
Step 11
Fill in the column "Balance at the beginning of the day" in accordance with the balance at the end of the previous day.
Step 12
Add up all receipts and expenditures sequentially. Display the totals for the receipt and expenditure of funds
Step 13
Subtract the expense amount from the receipt. Fill in the End of Day Balance box.
Calculate separately the costs of salaries, social benefits, and scholarships. Write down the amount in the appropriate field.
Step 14
On each sheet of the cash book, the cashier puts his signature, writes a transcript of the signature. Indicates the number of incoming and outgoing orders in words.
Step 15
The accountant puts his signature on each sheet of the cash book, writes his last name and initials.
Step 16
At the end of the month, in the cash book, indicate the number of numbered and laced sheets. The chief accountant and the manager put their signatures, surnames and initials. Certify the cash book with the stamp of the enterprise.
