The activity of any enterprise, one way or another, is associated with cash or cashless payments. Accounting for cash, cash and non-cash is reflected in accounting in the accounts:
50 - cash desk, which reflects operations related to cash payments;
51 - current account, where they conduct cashless transactions through a bank;
52 - applies if the company has foreign currency settlements;
55 - funds on checkbooks, letters of credit, corporate bank cards;
57 - funds for which the operation was carried out on the enterprise, but not received for some reason on a certain date by the bank.
In general, cash accounting is mainly carried out on accounts 50 and 51. It is on these accounts that most financial transactions go.
Accounting of funds in the current account is made for settlements between enterprises with the help of credit organizations.
The main operations performed with a current account are the transfer of funds by payment orders to pay for goods, materials, services. Settlements are also made with the budget, but there is one more point when the tax authorities can withdraw the amount from the current account in payment of overdue debts and interest on taxes. Collection is made on a payment request without acceptance. According to the payment request, you can also pay with the recipient organization, for example, services, but in this case with the acceptance of the payment request. Also, it is possible to withdraw cash from a current account using a checkbook for certain purposes: payroll, purchasing products, etc. The purposes indicated in the checkbook for which funds are withdrawn must be documented.
Cash accounting is controlled using a bank statement. It reflects both all receipts to the current account, and retirements with the provision of analytical data on counterparties. Payment statements and suppliers' invoices are attached to the statement.
Currently, banks are working in the direction of contactless customer service. Using the Internet and the Bank-Client program (Sberbank Online), an enterprise conducts operations in a current account.
Accounting of funds at the enterprise through the cash register is carried out on account 50. Cash settlements are made for settlements with employees on wages, for settlements with suppliers, for the issuance of funds for reporting.
Legal entities can make settlements, but there is a limitation: under one agreement there should not be more than 100 thousand rubles. Also, enterprises are required to provide at the beginning of the year to the bank a calculation of the
cash desk limit, which is approved in a certain amount for each day. The daily cash receipts must be spent or collected so that the cash balance does not exceed the approved limit.
Accounting of funds is carried out using primary documents: receipt, expense orders - as well as maintaining records of all transactions in the cash report and cash book. Primary documents must conform to the form of standardized documents and be filled out on ready-made forms or by printing on a computer. A cash book, similarly, can be generated in electronic form, if accounting is maintained in the program, but must be printed out daily and pinned into a folder, then at the end of the reporting period, sewn and laced up.