In the course of economic activity of the enterprise, some managers use a cash settlement system with customers. As a rule, these operations are carried out through the organization's cash desk. They, like any movement, must be recorded in both accounting and tax accounting.
Instructions
Step 1
You, as a supplier, have the right to sell goods not only for non-cash payment, but also for cash. Russian legislation provides for some rules for maintaining cash discipline. Cash payment for a product or service should not exceed 100,000 rubles under one contract.
Step 2
Upon receipt of payment from the supplier, issue a cash receipt (form No. KO-1), which consists of two parts. Fill out the first part for accounting at your company, and the second part - a tear-off form - fill out for the buyer, it will serve as a confirmation of payment.
Step 3
In the receipt (tear-off form), be sure to indicate: from whom the funds were received, the amount; affix the organisation's seal and signature. Also indicate the number and serial number of the document. In the event that you use a cash register in your work, then knock out the cashier's receipt to the buyer.
Step 4
In accounting, reflect the above operation as follows:
Д50 "Cashier" К62 "Settlements with customers" - payment has been received to the organization's cash desk from the buyer.
Step 5
In the event that the buyer makes an advance payment for a product or service, reflect this in the accounting by posting:
D50 "Cashier" K62 "Settlements with buyers" subaccount "Advances received".
Step 6
There are situations when a buyer asks for an advance payment for one reason or another. When doing this using the checkout counter, reflect the transaction by posting:
D62 "Settlements with buyers" subaccount "Advances issued" K50 "Cashier".
Step 7
Please note that when receiving funds from a purchase and sale transaction, you must put them into your current account, and the basis for receiving funds will be “Revenue”. In the event that the limit allows you to leave funds in the cashier, then you can not transfer them to the account.
