According to Russian law, all organizations that have free funds must keep them in a financial institution. The Central Bank of the Russian Federation has established rules for maintaining cash discipline. This includes operations such as cash flow, cash balance limit, cash settlement of the organization with its counterparties, and others.
Instructions
Step 1
You, as a legal entity, must keep a cash book. It has a unified form No. KO-2. The book is drawn up by the cashier, signed by the chief accountant. Every year a new form is drawn up, the old one is numbered, stitched, signed by the head and handed over to the archive.
Step 2
Fill out the cash book every day, but only if on that day transactions were made at the organization's cash desk, for example, the issuance of wages. Register cash movements using an incoming or outgoing cash order.
Step 3
Calculate the limit of the balance of funds in the cash desk of the enterprise annually. It must be agreed with the bank branch serving you. If at the end of the day the balance of cash exceeds the established limit, return it to the cashier, otherwise you will violate cash discipline.
Step 4
If you withdraw funds from a checking account, you must use them for the purposes that were indicated by you in the checkbook. Remember that cash payments between legal entities have their own nuances, for example, the amount of cash payments under one agreement cannot exceed 100 thousand rubles.
Step 5
You have the right to issue funds on account of your employees. To do this, draw up an expense cash order. For the report, employees must provide supporting documents to the accounting department. The costs must be economically viable. Prepare an expense report based on checks, receipts or other documents. Attach the document to the cashier's report.
Step 6
All forms must be completed correctly. Indicate only reliable information in cash documents, be sure to sign them and seal them with the seal of the organization.
Step 7
Funds must be kept in a safe or other secure location. You, as the head of the organization, must, by order, entrust the duties for maintaining cash discipline to the cashier or other authorized person.
