Funds can be deposited to the cashier of a company in various ways. Perhaps these are funds that have been withdrawn from the current account and contributed to pay salaries, or maybe this is sales revenue. But, one way or another, it is necessary to properly document their receipt.
Instructions
Step 1
For any receipt of funds in the cash desk of the enterprise, draw up a cash receipt (form No. KO-1). It must be written out in one copy, and signed by the manager or chief accountant and cashier. This document consists of two parts: the order itself and the receipt. In both parts, indicate the basis for the receipt of funds, for example: “Revenue”.
Step 2
Then stamp the organization on the receipt, tear or cut along the cut line. Register this form in the register of such forms, give the receipt with all the signatures and the seal to the person who handed over the money, and pin the receipt order to the cashier's report.
Step 3
Also reflect the receipt of funds in the accounting. As a rule, all cash deposit operations are reflected in the debit of account 50 "Cashier of the organization", to which the account is opened on credit, according to the basis. payment;
Д50 "Cashier" К62 "Settlements with buyers and customers" - the receipt from buyers is reflected;
Д50 "Cashier" К75 "Settlements with founders" - the receipt of funds from the founders is reflected;
Д50 "Cashier" К71 "Settlements with accountable persons" - the return of the accountable amount is reflected;
D50 "Cashier" K73 "Settlements with personnel for other operations" - reflected the receipt from the employees of the organization.
