The cash book is a special form that reflects all operations related to cash. It takes into account each receipt and issue of money. The cashier must maintain a cash book. In any organization, theoretically there should be only one such book. At the same time, her sheets are numbered, laced up, the organization's seal is put on them . At the end of the book, a record is made of the number of numbered pages where the chief accountant and the head of the enterprise put their signatures. However, sometimes organizations that have their own divisions (representative offices, branches) cannot manage with a single cash book, because it’s very difficult, and in some cases it’s completely impossible to bring all the proceeds and the corresponding cash documents to the main office every day. In addition, on the very first sheet of the cash book there is a line designed to indicate the structural unit of the organization. This serves as indirect evidence that it is possible to separately maintain a cash book for each unit.
Records of the cashier's report must be made in duplicate (through carbon paper). At the same time, maintaining a cash book provides that the first copy remains in it, and the second serves as a direct report of the cashier. Instances are marked with the same serial number. The procedure for maintaining a cash book prohibits any erasures and corrections that have not been agreed. However, after the error has been agreed, corrections can be made, which must be certified (signed) by the chief accountant and cashier.
Keeping a cash book is determined by the fact that all records must be entered immediately after the issue or receipt of money at the cash desk. At the end of the working day, the cashier calculates the totals of all operations for the day, reveals the cash balance and, together with expenditure and receipt cash orders, transmits the report to the accounting department. Having received from the cashier all the necessary documents, the accountant needs to sign on the main copy of the book.
Keeping a cash book should be daily. In this case, it is necessary to take into account the remaining amount of money at the box office at the end of each day. It must be said that accountants and other accountants who have the right to sign cash desk documents should not fulfill the duties of a cashier. As for monitoring compliance with the proper maintenance of the book, it should be carried out by the chief accountant.
Both organizations and individual entrepreneurs, banks are required to set a limit on the balance of funds at the cash desk. All amounts exceeding this established limit must be handed over to a credit institution. That is why banks and require that absolutely everyone comply with the maintenance of the cash book. IP is considered on a par with any other organization. However, this is not entirely correct, because Entrepreneurial money is not separate from personal. Therefore, the legislation does not establish any restrictions on their spending.
Nevertheless, both employees of credit organizations and employees of the tax inspectorate believe that the activities of an entrepreneur should be regulated by the same laws as the work of all legal entities. At the same time, in the process of de-taxing or during the verification of the reporting of individual entrepreneurs, tax authorities may require the presentation of a cash book. Insisting on their own, tax inspectors often mention liability and fines. In fact, an individual entrepreneur is liable only in violation of the required procedure for performing cash transactions, but not for the lack of a cash book.