In the process of carrying out activities, the heads of organizations make settlements through the cash desk. At the same time, they must observe cash discipline, which is regulated by the Central Bank of the Russian Federation. The concept of "cash transactions" includes the receipt of funds, storage and spending. All these movements must be formalized in accordance with Russian law.
Rules for working with the organization's cash desk
As a rule, the cashier must work with the cashier. It is with him that the head of the organization concludes an agreement on full liability. If there is no such employee on the staff, both an accountant and the head of the organization can be appointed to his position.
Every year, a legal entity must agree with the bank on the limit on the cash balance at the end of the working day. That is, cash should be kept at the cash desk only in the amount indicated in the calculation. You can take this form from your financial institution, fill out and submit before the new calendar year. If you do not do this, you do not have the right to keep the funds at the organization's cash desk.
Receipt of funds to the cashier
Money can come to the cashier from various sources, for example, from the current account of the organization, from counterparties, from founders, from accountable persons, etc. In any case, you must document the receipt of money in documents, for this use the cash receipt order (form No. KO-1). You need to draw up a document in a single copy. You must give the tear-off part, signed by the cashier and the chief accountant, to the person who deposited the money.
A cash receipt order is filed to the cashier's report and registered in the cash register registration book (form No. KO-3).
In accounting, you must make the following entries:
- D50 K51 - funds were received at the cashier's office from the organization's current account;
- D50 K62 - funds were received from the counterparties to the cashier;
- D50 K71 - funds were received by the cashier from the accountable person;
- D50 K75 - funds were received at the cashier's office from the founder
- D50 K90.1 - funds were received at the cashier as a result of the sale.
Issuance of funds from the cash desk
All cash movements must also be documented and reflected in the accounting records. To do this, use an expense cash order (form No. KO-2). Funds can be used to pay wages, to issue reporting amounts, to deposit funds to a current account, etc. The completed expense document must be registered in the cash register book and filed to the cashier's report.
In cash accounting, make the following entries:
- D70 K50 - salaries were paid to the employees of the organization;
- D71 K50 - funds for submission have been issued;
- D60 K50 - funds were issued to the supplier for the goods.
If the organization has several cash registers, for example, in the case of several divisions, the company must have a chief cashier. It is he who fills in the book of accounting of cash received and issued by the cashier (form No. KO-5). All transactions carried out with the participation of the cash desk must be reflected in the cash book (form No. KO-4). At the end of the reporting period, the book is stitched, numbered and sealed with the organization's seals and the signature of the head and chief accountant.
Accountable person
The accountable person is the person to whom the funds were issued from the cash desk. This person can only be an employee of the company. He must account for the amount received.
There are the following requirements for the issuance of accountable funds:
- the accountable person must report for the amount received within three days after the end of the period specified in the expense slip or in the order of the head on the issuance of funds;
- he must submit documents confirming the expense of cash (checks, receipts, invoices, etc.). If the funds are not spent all, the accountable person must return them;
- it is prohibited to transfer accountable funds to one employee from another.
When returning supporting documents, the accountable person must know that receipts, checks, invoices must be filled in correctly, the costs must be economically justified.
