Registration of any cash transactions is carried out according to primary documents, which are approved by the decree of the State Statistics Committee of the Russian Federation No. 88. Write-off is made on the basis of an expenditure cash order KO-2 and a book of records KO-5.
It is necessary
- - expense cash order KO-2;
- - log book of KO-5 and KO-2;
- - list T-53, T-49.
Instructions
Step 1
You can issue money from the cash desk to pay salaries, under report for household needs, or hand it over to the collectors of the bank serving you. Execute any cash disbursement with an expense cash order KO-2 and make an entry in the KO-3 journal, in which you keep records of all incoming and outgoing cash orders, as well as in the KO-5 journal, which is an accounting document for received and issued funds.
Step 2
Fill out the cash voucher for any form of data processing by the accounting department, both traditional with the use of a calculator and primary accounting documentation, and with the use of computers and computer processing.
Step 3
Each cash outflow order must have a serial number, the signature of the head of the enterprise and the chief accountant, the signature of the cashier issuing funds.
Step 4
When debiting funds from the cash desk, indicate in the "Basis" line the type of operation for issuing funds, in the "Appendix" line list all the numbers and dates of primary documents that are the basis for issuing funds.
Step 5
Without the signature of authorized persons, the withdrawal of funds from the cash desk and the executed cash outflow order are not valid, therefore, be sure to take this circumstance into account and receive signatures from authorized persons of the administrative staff in time.
Step 6
If the write-off is made on the basis of a power of attorney, indicate the number and date of the issued power of attorney in the "Appendix" links.
Step 7
When filling out the documents on write-off from the cash desk, corrections are not allowed, you must issue all funds on the day of drawing up the expense documentation (Article 7, 9 of Federal Law 129 F-3).
Step 8
If the expense from the cash desk is carried out for the payment of salaries, benefits or scholarships, then you are obliged to issue them on the basis of the payroll approved by Goskomstat No. 1. The sheets have a unified form T-53, T-49. For these amounts, you do not have to draw up an expense cash order, but be limited to payrolls. All posting of the expense will be carried out by the accounting department.
Step 9
If someone from those indicated in the statement did not manage to receive the amount due within three days, make a deposit, write out an expense slip and hand over the money to the collectors.
Step 10
The accountant of the enterprise is obliged to hold all the funds written off when issuing salaries, benefits and scholarships on debit 70, credit 50; deposited salary on debit 70, credit 76; amounts collected on debit 51, credit 50.
