Documents are cash: registration, verification, storage. The order of registration of primary cash documents

Cash documents are securities that are drawn up in connection with the movement of money by a legal entity or an individual entrepreneur. Their forms are approved by Goskomstat. Let's consider further, what cash documents can use the enterprises.

Warrants

They act as primary cash documents. Orders can be incoming or outgoing. The former are applied when cash is received. A receipt is issued in one copy by an accountant and signed by Ch. An accountant or an official authorized to do so. In the absence of responsible employees, the head of the legal entity or directly the individual entrepreneur himself can confirm the initial cash documents. The receipt for the receipt must be signed by authorized persons (an accountant and a cashier), certified with a stamp (seal). In addition, it is registered in the relevant journal. The receipt is given to the subject who has passed the money. Directly the receipt itself remains in the cash register. Expense paper is filled in when cash is issued. It is necessary to say that cash documents are compiled in case the enterprise uses both traditional methods of processing information and means of military hardware. A spending order, like a receipt, is issued in 1 copy. It must also be signed by authorized persons and registered in the relevant journal.

Filling

How to issue the cash documents listed above? Filling is carried out as follows:

1. In the line "Reason" is called the economic transaction.
2. In the column "Including" the amount of VAT is stamped. It is written in numbers. If services, goods or work are not taxed, the line is indicated "without VAT".
3. Accompanying and other papers should be listed in the "Application" line, indicating the dates of their compilation and numbers.
4. In the column "Credit, department code", the corresponding designation of the structural department is placed, on which the funds are raised.

check in

Documents of the cash register must be taken into account in a special journal. It registers both income / expense orders and the papers that replace them. The latter, for example, include payroll statements, applications for the issuance of funds, accounts and others. At the same time, one should take into account that the outgoing orders, which are registered on payroll accounts and other similar amounts, must be registered after the payment is issued.

Cash book

It is used to record the issue and receipt of cash. The book is numbered, laced and certified with a seal, which is placed on the last page. Here, a record is made indicating the number of sheets. On the last page should be the signatures of Ch. Accountant and the head of the enterprise. Each sheet of the book is divided into 2 equal parts. One (with a horizontal line) should be filled as the first, the other as a second copy. The latter is made from the reverse and the front side using a photocopy. Both copies are numbered by one number. The former remain in the book, while the latter remain detached. The latter act as reporting cash documents. Until the end of all operations for the current day, they do not come off. Records begin on the front side of the first copy after the column "Balance at the beginning of the day." Before filling, the sheet must be bent along the tear line. The cut-off part is put under the one that remains in the book. To enter information after the "Transfer", the detachment side is superimposed on the front side of the second copy. Records continue along the horizontal line of the reverse side of the inseparable part.

Additional documents

Cash transactions can be registered by various securities. One of them, for example, is an advance report. It is used to record funds that are given to accountable persons for administrative and business expenses. How are such documents drawn up? Cash transactions of this type are accounted for directly by the accountable person, as well as by the accountant. Advance reports are compiled on paper or computer media. Registration of cash documents is strictly in accordance with the rules. Each form is completed in one copy. On the back of the account, the accountable person indicates the list of securities confirming the expenses incurred. To them, for example, carry a travel document, transport invoices, checks, receipts, etc. Here the subject indicates the amount of expenses. The papers that are attached to the report must be numbered in the order in which they are listed. The check of cash documents is carried out by the employees of the accounting department. Employees, in particular, conduct an audit of the target expenditure of funds, the completeness of the submitted exculpatory papers, the correctness of their filling in and the calculation of amounts. On the reverse side are indicated the costs that are accepted for accounting, the accounts in which they are debited.

Important nuances

Requisites that relate to foreign currency (page 1a on the front and columns 6 and 8 on the back) must be filled in only when the accountable person receives funds not in rubles. Advance report after verification must be approved by the enterprise manager or a person authorized by him. Only after that it is taken into account. If the advance was not used in full, the accountable person pays the balance back to the cashier. At the same time, the incoming order is filled. In accordance with the information of the approved report, funds are written off.

Settlement and payment statements

Registration of cash documents is carried out at calculations and payment of the salary to workers of the enterprise. The accounting department compiles the relevant statement in 1 copy. The accrual of labor payment is made according to the information present in the primary documentation on accounting for actual hours worked, working out, etc. The lines "Accrued" indicate amounts in accordance with the types of payments from the WFP. Here, other incomes (material and social benefits) are given to the employee, repaid at the expense of the enterprise's profits and subject to inclusion in the taxable base. At the same time, deductions are calculated from the salary and the amount is set for issuance to the employee. The total page is posted on the title page of the statement, which is payable to employees. The head of the enterprise must sign a permit to issue a salary. In the event of his absence, this document is issued by an authorized employee. At the end of the statement, the amounts of the deposited and given salary are stamped. At the end of the period established for the payment of funds to employees, in front of the names of employees who have not received money in column 23 is marked "Deposited." On the issued amount, an expense order is drawn up. Its number and date of filling should be indicated in the payroll on the last sheet.

Report help

In this document, the counters of the CMC and receipts for shifts (working days) are entered. The report help is filled in 1 copy daily. The cashier-operator must sign it and hand it over to the chief executive (the head of the enterprise). At the same time, the incoming order is filled. In small companies, money is transferred directly to the collectors. When transferring cash, the relevant cash documents of the bank are filled. Revenue per shift (working day) is set in accordance with the summing counters at the beginning and end of the day. At the same time, the amounts returned to customers for unused checks are deducted. The established revenue is confirmed by the department heads. In the posting of funds in the report, the senior cashier and the head of the enterprise are signed. The reference report acts as the basis for compilation of consolidated "Information on the meter readings of the CMC and the company's revenue."

Operator's Journal

This document is necessary to account for the expense and cash inflow for each enterprise's POS. The magazine also acts as a monitoring report of the meter readings. This document is tied, numbered and sealed by the signatures of Ch. Accountant, the head of the company, as well as the tax inspector. The magazine is also certified by the seal of the enterprise. All entries are made by the operator every day. The order of registration of cash documents does not allow erasures and blots in the journal. All corrections should be coordinated and certified by signatures of authorized persons. In case of coincidence of the testimony, they are recorded in the log for the current shift at the beginning of the work. These data must be certified by signatures of the administrator on duty and the cashier. In line 15 indicate the amounts that are inscribed on the checks returned by customers. Information for this is taken from the relevant act. The same column indicates the number of zero checks printed during the shift. At the end of the working day, the operator creates the final report for the shift and surrenders the proceeds to him. In this case, a receipt order is drawn up. After the meter readings are cleared, the actual amount of receipts is checked, the corresponding entry is made in the journal. It is confirmed by the signatures of the head (administrator on duty), the senior cashier and the operator. In case of discrepancies between the amounts indicated on the control tape and the amount of revenue, the reason for the difference is identified. The detected excess or shortage is recorded in the corresponding lines of the journal.

Data on meter readings and POS receipts

They are used to generate a consolidated report for the current shift. These data serve as an appendix to the operator's report, compiled daily. Information about the indications and revenue is formed in one copy. Together with spending and incoming orders, certificates-reports of the operators, they are transferred to the company's bookkeeping department until the next shift. In the sample cash documents, according to the meter readings, the beginning and end of the working day for each cash register includes the calculation of revenue. At the same time, among other things, its distribution by departments is indicated. The latter must be confirmed by the signatures of the managers. At the end of the completed table, the results are displayed according to the indications of the counters of all POS terminals, and the company's revenue is distributed together with the distribution of funds by department. In accordance with the acts, the total amount of money that was given to customers on the checks returned by them is indicated. This amount reduces the total revenue of the company. Information must be signed by the senior cashier and the head of the enterprise.

Recommendations for filling in

When registering cash documents, it is necessary to follow the procedure established by legislative and other normative acts. In addition, there are several fairly simple rules, compliance with which will avoid inaccuracies in the completion of securities:

1. The amount in words should always be indicated with a capital letter. Copies can be written down in figures. For example: Eighteen thousand rubles 10 kopecks.
2. The papers can be filled both by hand and using technical means (computer, for example).
3. Normative acts allow the correction of information in cash documents. However, it is necessary to comply with a number of requirements. Incorrect recording should be carefully crossed out with one line. Nearby or (if possible) the correct information is indicated above it. Here you should make a postscript: "Corrected believe", "Strikethrough invalid" or "True". Next to this entry are the signatures of Ch. Accountant and the head of the organization (or individual entrepreneur).
4. In the presence of blots, erasures, blurring with "stroke" and other similar methods of correction, the document is considered void.

Additional rules

Storage of cash documents, in accordance with applicable law, is carried out within 5 liters. The calculation of this period begins on January 1 of that year, which goes beyond the period of completion of office work. This rule is considered general. A special procedure has been established for payroll accounts. If employees do not have personal accounts, these papers are kept in the company for 75 years. At the end of this period all documentation can be transferred to the archive or destroyed, if there are no court cases, disagreements or disputes. When working with securities, you must follow these rules:

1. Formation of documents in sewing should be carried out for each day not later than the next working day or the first day off.
2. Before the transfer of securities to the archive, their inventory must be made.
3. Control of the formation of cases is made either by the cash worker or by the direct manager of the enterprise.
4. In the process of creating the sewing paper, they are collected according to the increase in the numbers of the accounts (in the beginning, by debit, then by credit).

Responsibility for the safety of cash documents rests with the head of the enterprise. In the event of non-compliance with the above rules, an administrative penalty may be imposed on the offender in the form of pecuniary punishment. The amount of the fine is established in accordance with the norms of the legislation.

Conclusion

The maintenance of cash records is considered to be sufficiently responsible work. The filling of the papers must be approached with all responsibility. Cash documents are used in the compilation of various data, reporting, accounting. In this regard, the errors made at the initial stages of recording operations can lead to serious distortions in the final papers. The employee, who is appointed to the post responsible for the execution of cash documents, must have the relevant knowledge and experience. It must be remembered that all the papers that are filled in by the operator are viewed by senior officials and are approved by the head of the company. Particular attention should be paid to document registration. Records in journals and books should be made on time in accordance with the rules. Since cash records are used in the preparation of reports, all corrections in them are carried out strictly in a certain order. If the rules are not observed, the papers lose their validity, and information in them can not be used by the company in further management work.