Most of the cash settlements of enterprises are made at the expense of money received from the bank by check for specific purposes. Checkbooks belong to strict reporting forms and need special accounting, registration and storage.
Instructions
Step 1
Upon receipt of the checkbook in the bank, immediately enter on each sheet the name of the company and the number of the current account, or put down the stamp of your organization, if it contains the specified details.
Step 2
Set a conditional check valuation, for example, at 1 ruble for 1 form in the order on accounting policy. Record the received checkbook in the debit of off-balance account 006 "Forms of strict reporting" at a cost of 25 or 50 rubles, depending on the number of sheets in the book. Register this operation with an accounting statement.
Step 3
The bank's remuneration for issuing a checkbook is taken into account as part of operating, non-operating or other expenses, so make entries to the debit of account 91 "Other income and expenses" from the credit of account 51 "Current account" for the amount of the commission, if it is debited from the current account by a memorial order, or account 71 "Settlements with accountable persons", if paid in cash through the cashier. If you want to take into account the cost of the checkbook in mutual settlements with the bank, reflect it on account 60 "Settlements with suppliers and contractors": Dt 91 Kt 60 Dt 60 Kt 51 Usually bank services related to settlement and cash services are not subject to VAT, but if, nevertheless, you were issued an invoice for drawing up a checkbook and allocated VAT, account 19 "Value added tax on purchased valuables" should also be used in the transactions: Дт 91 Кт 51 - the amount of the commission without VAT; Dt 19 Kt 51 - VAT amount.
Step 4
Since a separate check is issued to the financially responsible person (cashier, accountant) in order to receive money in the bank, then each of them must be written off separately. Fill out the check spending as a write-off statement and make the appropriate entry to the credit of off-balance sheet account 006.
Step 5
As a rule, a checkbook is kept in a safe by a cashier or chief accountant, and a fully used one can be stored both by the responsible person of the accounting department and in the archive for 5 years.
