All enterprises making payments in cash must keep records of cash documents and monetary transactions. The procedure and rules for maintaining cash records are spelled out in the regulation of the Central Bank of the Russian Federation 340 of 09.22.1993.
It is necessary
- - cash book;
- - job description of the cashier.
Instructions
Step 1
To store cash, documents and carry out monetary transactions, organizations and enterprises must have a specially equipped room. A liability agreement is concluded with the cashier to perform cash transactions. An employee must familiarize himself with the job description before starting work.
Step 2
For accounting of incoming and outgoing cash documents, unified forms of primary accounting documentation are used: KO-1 “Receipt cash order”; KO-2 "Expense cash order"; KO-3 "Journal of registration of incoming and outgoing cash documents"; KO-4 "Cash Book"; KO-5 "Book of accounting of funds received and issued by the cashier."
Step 3
At the request of the Central Bank of the Russian Federation, all enterprise finances must be stored in banking institutions. At the cash desk, cash can be spent only for the purposes specified in the bank's payment order within the limit. The limit on the balance of cash is drawn up annually, agreed between the head of the company and the institution of the bank. Cash amounts in excess of the limit can be kept at the cash desk for no more than 3 days.
Step 4
Keeping a cash register is also part of the job of a cashier. All cash flows of the organization are entered there. At the request of the Central Bank of the Russian Federation, before use, the cash book must be numbered, laced, sealed with a wax seal and certified by the signature of the head and chief accountant.
Step 5
All entries in the cash book are made in 2 copies, using copy paper. The second copy is tear-off, this is a cashier's report, which is the main accounting document for subaccount 50 (cash).
Step 6
When making entries in the cash book, blots, erasures and corrections must not be allowed. When correcting an incorrect entry, it is allowed to cross out the entry with one line, with the entry of the correct data and the inscription "Corrected", in confirmation there must be the signatures of the responsible person (s) and the date of the correction.
Step 7
The cashier must make an entry in the cash book immediately upon the execution of the cash transaction. At the end of the working day, he is obliged to calculate the total results of operations during the day, withdraw the balance of funds and submit the cashier's report to the accounting department against the accountant's signature.
