The current legislation defines a specific procedure for conducting cash transactions, the observance of which is monitored by the State Control Committee, tax authorities, banks and intradepartmental control bodies. If an error is detected in filling out the cash book, the company is accused of violating the rules for conducting cash transactions, which entails certain penalties and tax audits. To avoid this, it is necessary to identify and correct the mistake in time.
Instructions
Step 1
Draw up a report on the identification of an error in the cash book to the name of the chief accountant or the head of the enterprise.
Step 2
Appoint a commission by order of the enterprise signed by the head, which will be responsible for controlling the introduction of appropriate changes to the cash book to correct the error.
Step 3
Retrieve incorrectly completed cashier's reports under the supervision of the commission from the archive or other place in which they are stored. Carry out the cancellation of the old incorrectly filled out settlement and cash services and issue a new cash settlement service. In this case, the cancellation can be carried out only when the cash settlement service has been issued on the statement.
Step 4
Start correcting the error in the cash book. In paragraph 7, clause 4.2 of the Regulation on cash transactions, it is said that it is not allowed to make corrections to the cash book, while there is no direct prohibition on carrying out this operation. Use the corrective method specified in clause 4.2. Regulation No. 88, according to which it is necessary to cross out the wrong number or text.
Step 5
After that, write the correct data on top, which is certified by the signature of the chief accountant and cashier of the enterprise. Strikethrough is performed with one stroke so that you can see the old entry. Put the words “FIXED” next to the signatures and indicate the date of the corrections.
Step 6
Cross out the blank page if the mistake is to skip a page in the cash book. Put the inscription "CANCELLED" and the corresponding date next to the strikethrough, and then certify the changes with the signature of the chief accountant and the cashier.
Step 7
In the same way, you can correct the error, while new sheets are drawn up without errors to replace the canceled ones. This method is quite painstaking and laborious and is suitable if you need to make a large number of corrections.
Step 8
Draw up an accounting statement, which will indicate the cause and essence of the error, and data on its correction. The certificate must be certified by the signature of the head or chief accountant of the enterprise.
