Monetary documents: features, types

Municipal and state institutions use monetary documents in their activities . они представляют собой платежные средства, обладающие номинальной стоимостью. In budgetary accounting, they are payment instruments with a nominal value. These tools are applied in those cases when settlements are made, and the services that they have paid for are not yet provided.

Money documents are ...

рассматриваемых финансовых инструментов – оплаченные талоны на питание, ГСМ, масло. An example of financial instruments under consideration is paid food stamps, petroleum products, oil. In accounting policy, the organization characterizes the main aspects of its activities. It also determines the list of monetary documents that will be used in economic activities. When choosing an institution, it is guided by 169 point of Instruction No. 157n. : According to the regulations, monetary documents are :

1. Notices on postal orders.
2. Paid vouchers to tourist centers, sanatoria, rest homes. The exceptions are the directions received by institutions from the regional units of the FSS, free of charge from trade union, public and other organizations.
3. Postage stamps and envelopes with them.

The institution may include other monetary documents in the accounting policy . могут быть: It can be:

1. Travel tickets used on public transport.
2. Cards for cellular communication, international / intercity negotiations, Internet access.
3. Rail and air tickets.

Nuances

по своей сути. Monetary documents are current assets, inherently. According to the Instruction, they should be kept in the office of the institution. Receipt and delivery must be made out by income / expenditure orders. The forms of the latter are approved according to the Order of the Ministry of Finance No. 173n. Incoming / outbound orders must be registered in the relevant journal separately from securities that record cash transactions.

Accounting

отражаются на отдельных листах в кассовой книге. The monetary documents are reflected on separate sheets in the cash book. In this case, they mark the "Stock". учитываются по видам в карточке обобщения сведений о средствах и операциях по расчетам. In the analysis, monetary documents are accounted for by types in the summary card of information on funds and transactions on settlements. The card is opened with entries for the remaining amounts at the beginning of the year. Current information is submitted no later than the day following the date of the operation. At the end of the month, the balance of the balance is calculated.

Tours

предоставляются под отчет. These monetary documents are provided for the report. The organization of rest in sanatoria should be provided by the charter or other local act of the institution. After the return, the employees provide an advance report, to which the counterfoil ticket (reverse ticket) is applied.

Tickets

If they are purchased in advance, they need to be stored. Purchased tickets are transferred to the cashier. . He registers them as monetary documents . Tickets are issued to employees whose work is associated with constant travel.

Payment cards

Usually they are bought from operators. Each card has an individual number. In the institution, a local act regulating the use of communications must be developed and approved. It defines the list of employees entitled to receive a payment card, as well as the conditions that they must fulfill when using it. For example, the cost of calls made during working hours is provided for. In addition, the local act should regulate the procedure for confirming the costs incurred by the staff.

Food Stamps

Legislation establishes a list of categories of students to whom the institution should provide free lunches and breakfasts. Meals are served by coupons. The following requisites should be present in them:

1. Room.
2. Validity.
3. Type of food.
4. The cost.
5. Stamp institution.
6. Signature of the responsible officer.

Fuel coupons

If, in accordance with the contract, the prescribed amount of fuel of the relevant brand is paid, the documents that the institution receives for refueling by transport drivers are recorded as cash. The coupons are issued as required to the responsible employee for the report. Fuel is consumed in the form of a material reserve after the provision of an advance report. It is accompanied by supporting documents from a gas station that refueled the vehicle in exchange for monetary documents.

Records

While maintaining the account, the accountant must reflect information on the receipt of monetary documents in the cashier's office:

1. In the framework of settlements between the main institution and its divisions.
2. In gratuitous order from state institutions on the basis of the act of acceptance-transfer.
3. As part of compensation for harm in kind.
4. Surplus identified during the inventory. The source of the information will be the relevant audit report.
5. In a free of charge order from the main institution to the units.

In addition, the specialist must reflect information on the issuance and retirement of documents in the event of theft, shortage, damage, including due to force majeure.

Normative base

The accounting of documents acting as payment means is carried out at an acc. 201 35 000. When registering the transfer of financial instruments, specialists should follow Instruction No. 157n. This document approved the Unified Chart of Accounts for State, Territorial Authorities, State Academies of Sciences, and Management Bodies of Extra-Budgetary State Funds. In addition, the recommendations are present in Instruction No. 174n. This document approved the Chart of Accounts for Budget Institutions and explanations to it.