Each section of accounting has its own subtleties, rules and approaches. Working with cash flow in cash is an activity with great responsibility and psychological stress for many people. It can be facilitated by an excellent knowledge of all the accounting rules and activities in this area. For this, the presented article describes what cash discipline is, documents that need to be completed in the process of work, rules for filling out the book of the cashier-operator, an example of its structure.
What is cash discipline
The term "cash discipline" refers to a set of rules dictated by legislative and regulatory authorities in relation to work with cash. Organizations must fulfill a number of requirements in order to continue to function normally without sanctions, fines, tax penalties and other unpleasant consequences of negligence and ignorance.
Cash discipline includes a number of measures to optimize cash management. So, a person with the appropriate education, without a criminal record, with an additionally executed contract on full material liability should conduct operations with money. In the process, he performs the following actions:
- capitalization and expenditure operations;
- ensuring the procedure for operations with revenue;
- control over cash balance limits;
- adherence to deadlines and collection of proceeds to the bank;
- registration of primary cash documents;
- filling out cash statements on the basis of the primary documentation, including filling out the book of the cashier-operator (a sample is presented below).
The combination of these actions is called cash discipline.
Maintaining cash records
The cash management sector involves the preparation of several types of documents that anticipate filling out the book of the cashier-operator. A sample of primary documents - PKO and RKO.
There are several varieties of cash documents, the completion of which requires discipline. This separation is due to the purpose of the operations that they reflect:
- credit - cash contribution to the cashier of the enterprise;
- expendable - cash withdrawal from the cash desk for the needs of the organization;
- accounting registers and magazines reflect the aggregate movement of funds, responsible persons, details of primary cash documents.
The legislation establishes the following forms of documents that must be executed according to all requirements in any organization working with cash money supply:
- Receipt cash warrant form KO-1.
- Account cash warrant form KO-2.
- Magazine of registration of credit and debit cash warrants - KO-3.
- Cash Book - KO-4.
- The book of accounting of funds accepted and issued by the cashier is KO-5.
- Magazine (book) of the cashier-operator KM-4.
Purpose of the book of the cashier-operator
One of the most important reporting documents of a specialist working with cash in cash is the book of a cashier-operations officer. A sample of its filling is of interest to all workers in this profession. The correctness and reliability of the information contained in it completely depends on how correctly the incoming operations were recorded in the cash register memory. Filling out the book of the cashier-operator is an example of combining indicators of different primary documents in a common journal-registrar. The first thing you need to enter data is the device’s checks at the beginning and end of the shift. The first opens the shift and reports on its serial number and the initial balance in the fiscal memory. The second closes the shift (extinguishes), contains information about all cash receipts at the cash desk and displays the total at the end of the shift. Data on cash expenditures are also required if cash returns were made to customers - KO-2 warrants.
Document structure
For the book of the cashier-operating officer, the filling pattern is regulated by the requirements of Federal Law No. 54-FZ of May 22, 2003. It must be stitched, the sheets are numbered, at the end it must be sealed. It doesn’t matter whether the entire journal is completely stitched or only sheets, at the end the thread that sewed the document must be sealed with a control sheet, put down the signature of the head with the transcript, the number of sheets stitched and the seal of the organization.
How to fill out the book of the cashier-operations officer? A sample of the first page, also a title page, is filled in by the tax office upon receipt of the magazine. The data of the organization and used cash equipment are indicated here. Information about the cash register is filled out on the basis of the manufacturer's passport. It also indicates the start and end dates of the journal and the person who is responsible for this.
How is this journal filled
Journal of the cashier-operator - a document containing a number of columns, each of which should contain certain information:
- cashier shift opening date;
- department number (if the organization has several employees);
- surname, name and patronymic of the employee responsible for conducting cash transactions on this shift;
- serial number of the shift according to the control counter of the fiscal memory of the cash register;
- indications of the number of sales according to information taken from fiscal memory when transferring the device for repair or checking it;
- the sum of the cumulative total at the beginning of the work shift (according to indications taken from fiscal memory);
- Signature of the responsible cashier;
- signature of the senior cashier supervising the work;
- indications of the total accumulated amount drawn from the canceled cash register report at the end of the shift;
- funds transferred to the main cash desk of the organization minus payments on cash account warrants;
- the number of payments from the cashier on the submitted documents;
- total payments made by bank transfer;
- cash deposited in the cash desk of the organization;
- the amount of refunds on cash receipts of buyers;
- Signatures of the responsible person, senior cashier and head of the organization.
A total of 18 cells are allocated for each working day. It is worth noting that this form is uniform in Russia, the Republic of Belarus and Ukraine. The filling methods and the information reflected in the register are identical in these countries regarding cash transactions.
Cash transactions
Information on cash issued from the cash desk should also be reflected in the book of the cashier-operator. The RB filling sample is no different from the Russian one. The cashier’s journal displays the total amount that was issued for the organization’s needs and as returns to customers. But all operations must be executed with an expendable cash warrant in accordance with all the rules.
Operation Cashier Book: Sample Fill When Returning
In the activities of any company, returns of sold goods occur. The legislation provides for a number of cases in which the seller does not have the right to refuse to return the product to the consumer if it does not fit according to any characteristics or has a factory defect. Return operations in the form of the total amount are reflected in the book of the cashier-operator. Sample refund filling is no different from other expense transactions. The only difference is that in most cases the buyer, before receiving his money back, must write a statement addressed to the head of the organization. A purchase receipt must be attached to the application.