One of the cases of the return of funds to the organization's cash desk is the registration of the receipt of unused funds by the accountable person. Like any other cash transaction, it requires the preparation of certain documents.
Instructions
Step 1
Ask the employee who is the accountable person in this situation to draw up an advance report. The document, in addition to other details, must indicate the amount of unused funds. The employee is obliged to attach cash and / or sales receipts to the report, receipts for the spent amounts of the advance. Sign the prepared advance report with the chief accountant and approve the head of the company.
Step 2
Draw up an incoming cash order according to the unified KO-1 form (manually on a special form or using a PC). Fill in all the required details of the document.
Step 3
Put down its number in order and date of compilation. Indicate in the line "Debit" account 50. If your organization has separate structural divisions, then the document must indicate the division code. Enter account 71 in the line "correspondent account". If analytical accounts have been opened for it, indicate its number in the field "analytical accounting code".
Step 4
Write down the amount of funds received (in numbers). The target code is not indicated in this case. It is required in the event that targeted financing money has arrived at the cashier.
Step 5
In the line "Accepted from", indicate your full name. accountable person contributing money. Write in the line "Basis Contents of the operation for the receipt of money" - "Return of unused amounts of the advance". Then, in words with a capital letter, indicate the amount of the refund to the cashier. Empty space must be crossed out.
Step 6
Since this operation is not subject to VAT, in the line “Rate and amount (in figures) of VAT tax” write “Without VAT tax”. In the "Attachment" put down the name, number and date of the document by which the money was received (in this case - "Advance statement No. _ from" _ "_").
Step 7
Seal the tear-off part of the document (receipt). Accept the balance of the unspent advance and issue a receipt to the accountable person who returned the money to the cashier.
Step 8
Register the issued credit in the register of cash receipts and cash receipts (form KO-3). Then file it to the cashier's report.
Step 9
Make a record of the following accounting entry: Debit of account 50 "Cashier", Credit of account 71 "Settlements with accountable persons" - the unused advance was returned to the cashier.
