According to Russian law, all campaigns must put free money in the bank to their current account. Moreover, they may have sums of money at the cash desk of the organization. But there is a so-called cash limit, which limits the amount of cash on hand at the end of the day. This document is signed by the head and approved by the bank. When issuing money through the organization's cash desk, it is necessary to correctly issue the money, otherwise, you may be attracted to sanctions.
Instructions
Step 1
To carry out the issuance of sums of money through the cash desk of the organization, you must have a cash book. It keeps records of all cash transactions. Data can be entered both through a computer and manually using the register of incoming and outgoing cash documents (form No. KO-3).
Step 2
You do not need to fill out or print out the cash book every day, you only need the days in which the cash transactions were carried out. The cash book is kept manually, at the end of the period, the book is stitched, numbered, sealed and signed by the manager.
Step 3
Any issuance of sums of money is accompanied by an expense cash order (form No. KO-2). It is filled in for one operation or for several of the same type, for example, for the payment of wages. In the case of several transactions of the same type, supporting documents, for example, a payroll, are attached to the order.
Step 4
In the cash outflow order, it is necessary to indicate the basis for issuing the amount of money, the person to whom they are issued and the application. The basis may be the following formulations: "a report has been issued", "wages have been paid" and others. Attachments are statements, employee statement and others.
Step 5
Having received the monetary amount of the submission, the employee must sign the cash outflow order. Then, after the expiration of time, he needs to report to the accounting department. The supporting documents are checks, receipts, invoices, in which this employee must be registered.
Step 6
In order to prove the costs, they must be economically justified. If everything is normal, then an advance report is drawn up for the amount of the document.
Step 7
If the sums of money from the cash desk are issued for salaries, then the employees only need to sign on the payroll, and the one who issues the salary, for example, the cashier, must sign on the cash debit slip.
Step 8
The issued amounts must be returned or confirmed no later than the period specified in the order of the head on the order for the issuance of monetary amounts from the cash desk. But do not set too long a time limit, so as not to incur the suspicions of the inspectors. For travel expenses, the employee must report within three days after returning to the workplace.
Step 9
The sums of money issued through the organization's cash desk, the accountant must post on account 50 "Cashier", to which accounts can be debited: 70 "Payments with personnel for wages" (when paying wages), 71 "Payments to accountable persons" (when issuing accountable to the needs of the organization), 60 "Settlements with suppliers and contractors" (when paying to the supplier).
