As you know, many entrepreneurs, in accordance with the law, may not keep accounting records. But this statement, oddly enough, does not apply to cash discipline. All organizations and individual entrepreneurs, regardless of type of activity, tax system and cash register availability, are required to consider cash transactions, of course? if there are cash payments.
As for IP, earlier, until 2012, the obligation to observe cash discipline was a controversial issue. Now, after the specified date, everything fell into place and, in accordance with the new accounting procedure for cash registers, individual entrepreneurs, like any organizations, complete cash transactions in full.
As you know, some entrepreneurs are exempted from the obligation to have a cash register. This applies, for example, to entrepreneurs engaged in activities subject to UTII. But this fact also does not exempt them from the obligation to complete all documentation relating to the cash register. For this reason, many entrepreneurs do not refuse to use cash registers. In addition, CCP is a necessary and convenient tool for internal accounting and control of cash flows, although it is necessary to spend a lot of money on maintenance of cash registers.
So, what is the correct management of cash by an entrepreneur? First of all, although the entire cashier’s contents are the entrepreneur’s personal budget, each arrival and departure of funds must be recorded and executed in due order. An individual entrepreneur, like all commercial organizations, draws up every money receipt with a cash register order, every expense - with an expense, keeps all the necessary journals and controls every Z-report.
Receipt (PKO) and expenditure (RKO) cash warrants, an advance report for issuing or receiving money by the individual entrepreneur to purchase something, to conduct business, the cashier’s journal and cash book — all these documents have unified forms, the change of which is unacceptable. A Z-report is a report issued by a cash register at the end of a shift. Its change, of course, is not only unacceptable, but also inaccessible.
So, during the day, each cash flow is recorded with the help of PKO and RKO. At the end of the working day, the individual entrepreneur or the person designated by him as a cashier performs the shift closure procedure by removing the Z-report and comparing the data indicated in it with the actual availability of money at the cash desk. Further, the data of all cash orders, receipts and expenditures, are entered into the cash book, the form of which consists of the following items: balance at the beginning of the day, documents of arrival, documents of expenditure, balance at the end of the day. After filling out the cash book, it is necessary to verify its balance, Z-report and the actual availability of money. Everything, of course, should match.
Starting from the same 2012, a cash limit appeared at the IP cash desk. It is calculated at the beginning of the year on its own and is not subject to change until the end of the year. If the amount of money at the checkout exceeds the limit, they must be returned to the bank. True, with regard to the real life of IP, he takes all the money in cash at any time he needs. Of course, he has the right to this, because the cashier, as mentioned above, is the entrepreneur’s personal money. This is also compiled by the CSC. Therefore, the cash desk limit of IP, as a rule, is not exceeded.
After completing the cash book , individuals with cash registers, or their cashiers, enter data into the journal of the cashier-operator. This requires a Z-report. It is from it that all the necessary information is taken.