In the course of economic activity, the heads of organizations sometimes use a cash settlement system. As a rule, these transactions are carried out using the cash register. Like any cash flow, they must be documented and reflected in accounting. How to take into account the issuance of funds under the report, and how to document it?
Instructions
Step 1
All receipts and withdrawals of cash must be carried out through the cashier of the organization. As a rule, these operations are executed by a cashier or chief accountant. To record cash movements, use documents such as a cash settlement order, an incoming cash order, a cash book, a cashier's report, and an advance report.
Step 2
In order to issue funds against a report, you, as the head of the organization, must issue an order. In this administrative document, indicate which employee needs to be paid cash, for what purposes and in what amount.
Step 3
The order is forwarded to the cashier. Based on it, check the amount of money in the cash register and the amount indicated in the order. In the event that the funds are insufficient, withdraw cash from the current account using a checkbook. In accounting, reflect this as follows: D50 K51 - funds have arrived from the current account to the organization's cash desk. Please note that the amount of cash balance at the cash desk at the end of the working day should not exceed the limit.
Step 4
After that, give the employee the amount indicated in the order. Fill out the issue with a settlement cash order. Be sure to indicate in it the full name of the employee, his passport data. In this document, he must put his signature, meaning the receipt of money. Also draw up a cashier's report and a loose sheet of the cash book. In accounting, reflect this as follows: D71 K50 - cash issued against the report.
Step 5
In the event that you are an employee, and want to take a certain amount of money to account for the needs of the organization, contact the head of the organization. Explain the purpose and purpose of this amount, for example, for the purchase of office supplies. After an affirmative answer, wait for the order to be completed, and go to the cashier, taking your passport with you. Remember that all amounts taken by the sub-account must be reported.
