Certain amounts of cash pass through the cash desk of the enterprise, which come from various sources and are spent on the needs of the company. In this case, all cash transactions must be documented and reflected in accounting. Registration is carried out by primary documents, the form of which is established by resolutions of the State Statistics Committee of the Russian Federation.
Instructions
Step 1
Register the receipt of cash amounts to the cash desk of the enterprise using an incoming cash voucher in the form No. KO-1. This document can be generated manually or using various software. It is issued in one copy and approved by the chief accountant or an authorized person, after which it is certified by the seal of the cashier. In the line "Basis" of the cash outflow order, the content of the business transaction is indicated, and in the line "Including" the amount of VAT is noted or the entry "without tax" is put.
Step 2
Use the cash outflow order in the form №KO-2 to reflect the issue of cash from the cash desk of the enterprise. It is drawn up by analogy with a credit slip. In this case, an application or account for the issuance of funds is attached to it, on which the authorization signature of the head of the company is put.
Step 3
Check the correctness of the execution of cash settlement orders before issuing cash from the cash desk. At the same time, the authenticity of the signature of the chief accountant and the head of the enterprise is checked, as well as the availability of the necessary applications. If these requirements are not met, the cashier has the right to refuse to issue funds and return the documents to the accounting department for reissuance.
Step 4
Register the incoming and outgoing cash order in a special journal of cash documents in the form No. KO-3. Reflect all cash withdrawal and acceptance operations made during the day in the cash book in the form No. KO-4, which is checked by the chief accountant and attached to the primary documents confirming the calculations.
Step 5
Reflect all cash transactions on account 50 "Cashier". In this case, the receipt of funds is credited to the debit of the account, and the issue of cash is debited from the credit. The correspondence must contain an account that characterizes the business transaction for which the amount indicated in the cash orders was issued and received.
