Any movement of money in the organization's cash desk must certainly be correctly formalized. To do this, the cashier needs to draw up a report, which is subsequently transferred to the accounting department for further accounting. In some small organizations in the staffing table there is no position of "cashier", therefore, the chief accountant is responsible for maintaining and processing cash documents. To maintain cash discipline, it is very important to correctly draw up all documents.
Instructions
Step 1
The cashier's report should be formed on those days when there were any movements at the cash register: whether it was the issuance of money for a report or the payment of wages.
Step 2
The report made by the cashier must contain the same information as the loose leaf of the cash book. Usually, accounting programs have forms that are automatically generated when data is entered. If you use manual accounting, then the cashier's report form is a copy of the slip sheet.
Step 3
The cashier's report must contain information such as the serial number of the document, the date of preparation, the amount and the name of the operation.
Step 4
Attach all documents confirming the movement of money to the cashier's report. If this is an issue for the report, attach an expense cash order (form No. KO-2). When cash arrives at the organization's cash desk, attach a cash receipt (form No. KO-1). If this is the issuance of wages, in addition to an expense cash voucher, attach a payroll (form No. T-53).
Step 5
It is advisable to keep the cashier's report in a separate folder. Supplement it in chronological order, at the end of the period (it can be a month, quarter, half-year, year, etc.) sew all the sheets, number them. At the end, on the last sheet, write: "Stitched, numbered and fastened (indicate how many sheets)." When calculating, take into account receipts, orders, and statements.
Step 6
Remember that the cashier's report is a copy of the slip sheet, but with more expanded information. The difference is that it must be signed by the cashier, and the cash book must be signed by the chief accountant and the head of the organization.
Step 7
The bank that serves you may require documents for checking the maintenance of cash discipline, in this case, in addition to the cash book, you need to provide the report itself.
