All organizations in the course of their activities receive and spend non-cash and cash funds. Companies are required to conduct cash transactions in accordance with the rules for conducting cash transactions established by law. This creates problems with the paperwork that appear when working with cash from accountants. They arise when an enterprise acts as both a buyer and a seller.
It is necessary
- - cash receipt order:
- - cash register equipment;
- - cash book.
Instructions
Step 1
Receipt of funds by one enterprise from another is drawn up by a cash register receipt, which is broken through using cash registers, and a cash receipt order, which is filled either by hand or using an accounting program. This procedure was established at the request of the tax authorities and proceeds from the fact that enterprises, when receiving cash, are obliged by law to punch a cashier's check. And the receipt order must be drawn up and signed by the chief accountant or other authorized person.
Step 2
Thus, during the settlement between organizations for the amount of funds received, a check is broken through, an order is written out and the money received is reflected in the cash book. First, you need to enter the amount received in the cash book on the basis of the receipt order, and then again after removing the report from the cash register. To avoid double reflection of funds, it is necessary, after removing the report from the device, to reflect the proceeds minus the amounts for which the credit was issued, since they have already been entered in the book.
Step 3
It is impossible to violate the procedure for receiving a receipt using only one document. If an employee of the organization fills out a cash order, but does not issue a check, then he is violating the law on the use of cash registers. And if, on the contrary, it issues a cashier's check and does not fill out an order, then it will violate the procedure established by the tax authorities.
Step 4
For such a violation of the procedure for conducting cash transactions and the procedure for working with cash, the tax authority can impose a rather impressive fine.
Step 5
Another problem is paying in cash for work performed or goods purchased. Such operations are carried out through the accountable persons of the enterprise. The issuance of cash to such persons must be carried out according to the rules established by the tax authorities. The company does not have the right to issue an accountable amount to the employee if he has not yet reported on the previously issued advance.
Step 6
In addition, the legislation establishes a limit on the amount that organizations can pay among themselves.
