If the organization uses cash payments, then it is necessary to record such transactions in documents in accordance with the regulations of the Central Bank.
It is necessary
- - forms of receipt orders;
- - Forms of expenditure orders;
- - journal of the cashier-operator;
- -cash book.
Instructions
Step 1
Calculate the cash balance limit and submit this calculation to your bank. All cash over the limit must be deposited with the bank. Exceptions to this rule are only five days from the due date for wages or other payments.
Step 2
If an organization has separate subdivisions with separate bank accounts, then the cash balance limit is calculated for each such subdivision.
Step 3
All receipts and issues from the cash register should be drawn up with a primary document of the established form - a receipt or an expense order. Keep records of receipts and debit orders to preserve the order of numbering of documents. Enter all transactions on the movement of money in the cash book.
Step 4
Observe the correctness of filling in the receipt and expenditure documents and the cash book. The amounts in cash orders must be filled in words, the signatures of the accountant and the manager are required on the orders. Cash book sheets must be numbered. The book must be laced up, fixed with a note on the number of sheets and a seal.
Step 5
Before the end of the working day, remove the report from the cash register. Record the data of the report in the journal of the cashier-operator. In addition to the data on the daily proceeds from the cash statement, in the book of the cashier-operator, reflect the amount of proceeds handed over to the bank and the balances at the beginning and end of each day.
Step 6
After removing the balance at the end of the day, prepare a cash report - pick up all the primary documents for the day to the detachable part of the sheet of the cash book. Submit cash reports to the accounting department on time.
