All cash transactions on credit and debit orders must be entered by the cashier in the cash book, on the basis of which the cashier's report is generated daily. This document allows you to track and check the correctness of the documentation and the amount of cash in the cash desk at the beginning and end of the working day. Like any accounting reporting document, the cashier's report must be numbered and sewn according to the established rules.
Instructions
Step 1
Form a cash book, which is filled in according to the KO-4 form. An enterprise is obliged to keep only one book, therefore it must be numbered, laced and certified with the signature of the head and the seal of the enterprise. After that, it is sealed and registered in the tax return. Each sheet of the cash book is represented by two identical sheets, while data on the movement of cash is entered by the cashier on the first copy, which are transferred to the second by means of carbon paper.
Step 2
At the end of the working day, cut off the second copy of the sheet of the cash book, from which the cashier's report will be formed. Collect all receipts and expenditures, as well as supporting documents that correspond to the indicated cash transactions during the day. Fold the torn off cash books and documents in order to form the cashier's report.
Step 3
Submit the cashier's report to the chief accountant for verification. If mistakes were made, then corrections are made to this document and to the cash book. At the same time, the error is carefully crossed out, the correct information is recorded, after which "Believe corrected" is written, the current date is set and certified by the signature of the cashier and the chief accountant. During the check, the accountant counts the number of sheets and documents received, after which he makes an appropriate entry on the title page.
Step 4
Sew the cashier's report on the basis of the reporting period. To do this, use regular thread and a needle. Sew the sheets and documents neatly together. Leave about 10 cm of thread and cut off. On top of it, stick a small sheet of paper, which indicates the current date, the number of sheets and the signature of the cashier, chief accountant and head of the company. After that, certify the document with the seal of the company so that part of it is on the glued sheet, and part of it is on the cashier's report.
