Entrepreneurs and enterprises with bank accounts make payments for monetary obligations arising in the process of economic relations, most often in non-cash form. But it is not always possible to do without settlements in cash, since the payment of wages, travel allowances and the sale of goods or services to the population involves the use of cash.
Instructions
Step 1
Cash settlements are payments made with cash belonging to entrepreneurs or enterprises for the sale of works, services or goods. To receive, spend and store funds, organizations must have an equipped cash desk.
Step 2
Cash funds of organizations, including those received at the bank, can be used to meet the needs that have arisen in the course of operation. The most common operations for writing off cash from the organization's cash desk:
- payment of salaries, benefits and bonuses to employees of the organization;
- delivery of funds to the bank;
- purchase of agricultural products;
- travel expenses;
- expenditure transactions for business and production needs.
Step 3
The withdrawal of funds from the cash desk is carried out only on the basis of expenditure documents: cash orders, payrolls. For those persons who are not included in the staffing table, the issuance is carried out according to expenditure orders issued for each person. In the case of issuing cash to individual individuals on expense documents, the cashier must require a passport in order to identify the person.
Step 4
Issuance can only be made to the person whose details are indicated in the expense slip. Issuance to another person is carried out only on the basis of a power of attorney, which remains in the cash documents. The withdrawal of funds from the cash desk is not debited without the recipient's signature on the expense document, since this is a mandatory criterion for the execution of any documents related to expense transactions.
Step 5
The issuance of funds on account can be carried out at the expense of the proceeds received, the balance of money in the cash desk and at the expense of the funds received in the bank. The issuance of accountable funds is carried out only on the condition of a report on the previously issued amounts. The write-off is carried out after the employee who received the funds reports the cash spent by submitting the "Report on the use of funds".
Step 6
The cash held in the cash desk of the enterprise must not exceed the limits established at the enterprise in total; it must be handed over to the bank where the organization is serviced in order to be credited to the current accounts of the enterprise.
