In accordance with Russian law, all organizations, including all business entities, must use the services of banks to store their free cash. And their payments with other legal entities in most cases should be carried out by bank transfer. But all receipts and cash disbursements in the national monetary unit, they must take into account in the cash book. Moreover, the cash book should be kept by all organizations and business entities (hereinafter referred to as organizations), without exception, including individual entrepreneurs who, by the nature of their business, deal with cash.
Each organization, which is a legal entity and has a cash register, maintains a single cash book designed to record all of its cash transactions in national currency. At the same time, operations performed by separate divisions of the organization that have their own cash desk are not taken into account. Each such unit maintains its own separate cash book, drawn up and issued by the organization of which it is a part.
The overall design of the cash book is usually assigned to the cashier of the organization. He draws up its cover page, numbered the sheets, after which the cash book is necessarily laced up and certified with the seal of the organization and the signatures of its head and chief accountant.
Keeping a cash book is also the responsibility of the cashier, who must make all entries in it in duplicate (using carbon paper). Sheets of the cash book are divided into two parts - inseparable and tear-off. The first copy (inseparable part), the so-called “Insert sheet” must remain in the cash book itself. The second copy (tear-off part) is the “Cashier's Report” and is a document in accordance with which the cashier reports cash flow at the cashier. The first and second copies, of course, must be identical and have a single numbering.
Given that in modern conditions accounting documentation is mainly maintained using computer technology, organizations can also keep a cash book in electronic form. However, three necessary conditions must be met for this. Firstly, a licensed computer program for maintaining a cash book must be acquired, agreed with the relevant regulatory and controlling bodies. Secondly, the necessary protection is provided for the computer and the program itself from unauthorized access to them. And finally, thirdly, the cashier must be trained in the principles of working with such a program.
The program itself for maintaining a cash book should provide not only a visual display of its contents on the monitor, but also a printout of the same documents that are required in a regular cash book, namely, the “Insert Sheet” and the “Cashier's Report”. In addition, the program should provide automatic page numbering of the book, moreover, avoiding the intervention of the cashier.
At the end of each calendar year (or at other times, if such a need arises), all previously printed “Attachment Sheets” daily are filed in the appropriate order in a book, which is certified in the same way as a regular cash book. In addition, at the same time, the cash book in electronic form must be transferred to electronic media and transferred to the archive of the organization.
Control over the correctness of maintaining the cash book by an appropriate order should be assigned to the chief accountant or, if necessary, to another responsible employee.