Legal entities make most of their payments using cashless payments. However, there are situations when you can’t do without cash in any way. For example, many organizations still pay wages in cash, sometimes a small amount is required for household needs or for issuing on an account. To withdraw funds from a current account in Russia, two methods can be used: a corporate card and a cash checkbook. The second method in our country is more popular, as it is considered safer.
A cash checkbook is a strict reporting form that consists of cash receipt forms stitched in 25 or 50 pieces. You can get such a book at the bank that provides settlement and cash services to the organization after writing the appropriate application. For issuing a check bank is entitled to charge a commission. Usually it does not exceed two hundred rubles.
Money checks, which contains a checkbook, consist of three parts: the check itself, the spine and the control mark. The front side of the check contains information on the current account, the amount issued, the person to whom the money is issued, and the date the check was issued. In addition, here are the signatures of the organization’s officials and the seal, which are mandatory verified by a bank employee with a sample signature card and a seal imprint. This serves as a guarantee that the withdrawal of funds from the account will not occur without the knowledge of its owner.
The reverse side of the check contains information about the purpose of withdrawing funds, the signature of the recipient, as well as the details of the identity document of the recipient. In addition, there is a field for filling in by bank employees, which indicates the date of payment of the check and the signature of the person who checked the check, exercised control, as well as the cashier who issued the money.
Each credit institution is obliged to develop recommendations on the basis of which the checkbook is filled. But there are general rules: it is not allowed to have blots, errors and corrections in the check. You can fill in the check with a blue, black or purple ballpoint pen. The use of several different pens is not allowed. In the field, the amount of writing starts from the very beginning of the line - right to the edge, free space is crossed out by two lines. In addition to the check itself, a spine is necessarily filled, on the basis of which corresponding records are made in the organization’s accounting records, and a cash receipt order is drawn up .
Spoiled checks, as well as roots, are not discarded; they must be stored in the organization’s safe, just like the checkbook itself. In the organization, it is recorded on off-balance sheet account 006, which is called "Forms of strict reporting." A check is valid for ten days from the moment of its issuance; the checkbook itself does not have a validity period. She returns to the bank only if the current account is closed.
In general, banks are very strict about filling out checks, so this work requires increased attention and accuracy from the person.