Account cash warrant. Form and order of filling.

The procedure for conducting cash transactions in Russia is regulated The main instruction of the Central Bank of Russia for No. 40 of 1993. All conducted cash transactions are performed on standard forms, approved as the primary documentation for all business enterprises.

At all enterprises irrespective of the form of ownership, orders (income and expense) are used to account for cash transactions.

The cash order is a strictly regulated form No. KO-2.

All cash documents are registered in the special accounting book, as they relate to the primary financial documents.

Expense order, the form of which includes the following mandatory details: it contains the name of the business entity and its subdivisions, state codes of the enterprise, date and registration number, correspondent account and sub-account.

How to fill out an out-of-pocket cash order? The clarity of filling and error-free is very important. Errors and inaccuracies, corrections should not occur in cash documents. First of all, the issuance of money for Cash The warrant should not be carried out without two obligatory signatures of managers (chief accountant, manager). Without their signatures, the cashier can not carry out the expenditure of funds.

The cash order order after the delivery of money on it is immediately signed by the cashier, and all documents attached to it are canceled with the stamp "Paid."

When cash is given to an individual who is not included in the statement or does not work at the enterprise, the cashier must demand the provision of a document serving as an identity card. The data of the received document (the name of the document to be provided, its number, date, place of its issuance and by whom it was issued) must be entered in the cashier's cash order. After the issuance of money by proxy, it is immediately attached to the expenditure order. If the extradition is carried out by proxy and conducted on a separate sheet, then before the signature of the receiving person the cashier makes a note: "by proxy". And after this amendment, the person receiving these funds puts his signature. All possible entries in the document are made by the recipient personally with ink or a blue ballpoint pen. Account cash warrant In comparison with a separate sheet provides for the writing of the received amount not only in words, but also in figures.

Operations with cash assets (receiving money, issuing) can be conducted on cash orders only on the day of their issuance and compilation. At the end of the day, the cashier, on the basis of the available data on primary cash documents, fills out the cash management book. The book on the cash register is kept in two compulsory copies. The second copy is made for a copy. As a result of the day after completing this book, a copy made for a photocopy is stitched together with the primary orders and then handed over for processing to the accounts department.

For example, a salary is given for May 2012. But in the list of people included in the statement, there is one employee who is currently in the hospital. For receiving the salary due to him, his wife turns with a power of attorney. Moreover, the power of attorney is certified by the chief doctor of the hospital, where the ill worker is being treated. In this case, the cashier is obliged to verify the passport data of the recipient, indicated in the power of attorney, with the data of the original passport. At the slightest doubt, the cashier has the right to verify the veracity of the issued power of attorney. Next, you need to make a note "by proxy" in the statement and get the recipient's signature. After the received power of attorney is attached to the statement and together with the statement and the expense warrant is handed over to the accounts department.