Cash documents are securities that are prepared in connection with the movement of funds of a legal entity or individual entrepreneur. Their forms are approved by Goskomstat. Let us further consider which cash documents can be used by enterprises.
Warrants
They act as primary cash documents. Orders can be credit or debit. The first are applied upon receipt of cash. A receipt order is issued in one copy by an accounting officer and signed by ch. an accountant or an official authorized to do so. In the absence of responsible employees, the head of the legal entity or the individual entrepreneur himself can endorse the primary cash documents. The receipt for the entry order must be signed by authorized persons (accountant and cashier), certified by a stamp (seal). In addition, she is registered in the appropriate journal. The receipt is provided to the entity that handed over the money. The receipt order itself remains at the box office. Consumable paper is filled when cash is issued. It must be said that cash documents are compiled if the enterprise uses both traditional methods of processing information and VT tools. An expense order, like a credit, is issued in 1 copy. It must also be endorsed by authorized persons and registered in the appropriate journal.
Filling out
How to draw up cash documents indicated above? Filling is carried out as follows:
- The line "Basis" refers to a business transaction.
- The column "Including" shall bear the amount of VAT. It is written down in numbers. If services, goods or work are not taxed, then the line shall indicate "without VAT".
- The line “Appendix” should list the accompanying and other papers, indicating the dates of their preparation and numbers.
- In the column "Credit, unit code", the corresponding designation of the structural department for which funds are allocated is affixed.
registration
Cash documents must be recorded in a special journal. It records both credit / debit orders and securities replacing them. The latter, for example, include payrolls, applications for the issuance of funds, accounts and others. It should be borne in mind that expenditure orders that are executed on the payroll statements for salaries and other amounts equivalent to it must be registered after payments are issued.
Cash book
It is used to account for the issuance and receipt of cash. The book is numbered, laced and certified with a seal, which is placed on the last page. A record is made here indicating the number of sheets. On the last page should be the signature of Ch. accountant and company manager. Each sheet of the book is divided into 2 equal parts. One (with a horizontal ruler) should be filled as the first, the other as the second instance. The latter is drawn up on the back and front using a carbon copy. Both copies are numbered by one number. The former remain in the book, and the latter are tear-off. The latter act as accounting cash documents. Until the end of all operations for the current day, they do not come off. Entries begin on the front side of the first copy after the column "Balance at the beginning of the day." Before filling, the sheet must be bent along the tear line. In this case, the cutting part is placed under the one that remains in the book. To enter information after the "Transfer", the tear-off side is superimposed on the front side of the second copy. Records continue along the horizontal line of the back of the inseparable part.
Additional documents
Cash transactions can be registered with various securities. One of them, for example, is an expense report. It is used to account for funds that are issued to accountable persons for administrative expenses. How are such documents drawn up? Cash transactions of this type are recorded directly by an accountable person, as well as an accounting employee. Advance reports are prepared on paper or machine. Registration of cash documents is carried out strictly in accordance with the rules. Each form is completed in one copy. On the reverse side, the accountable person indicates a list of securities confirming the expenses. For example, they include a travel certificate, delivery notes, receipts, receipts , etc. Here, the subject indicates the amount of expenses. The papers attached to the report must be numbered in the order they are listed. Checking cash documents is carried out by accounting staff. Employees, in particular, carry out an audit of the targeted spending of funds, the completeness of the supporting documents provided, the correctness of their completion and calculation of the amounts. On the reverse side are indicated the costs that are accepted for accounting, the accounts in which they are debited.
Important Nuances
Details related to foreign currency (p. 1a on the front side and columns 6 and 8 on the reverse side) must be filled in only when the accountable person receives funds not in rubles. An audit report after verification must be approved by the head of the enterprise or a person authorized by him. Only after that he is taken into account. If the advance payment has not been fully used, the accountable returns the balance back to the cashier. In this case, a receipt order is filled. In accordance with the information of the approved report, funds are debited.
Settlement and payroll
Registration of cash documents is carried out when calculating and paying salaries to employees of the enterprise. Accounting compiles the corresponding statement in 1 copy. Calculation of labor remuneration is made according to the information that is present in the primary documentation for accounting for the actual worked hours, production, etc. The lines “Accrued” indicate the amounts in accordance with the types of payments from the payroll. Other incomes (material and social benefits) provided to the employee, paid off at the expense of the company's profits and to be included in the taxable base, are also affixed here. Along with this, the deduction from the salary is calculated and the amount to be handed over to the employee is established. On the cover page of the statement is the total amount payable to employees. The head of the company must sign a permit to issue a salary. In case of its absence, this document is issued by an authorized employee. At the end of the statement are the amounts of the deposited and issued salaries. After the expiration of the period established for the payment of funds to employees, opposite the names of employees who did not receive money, in column 23, the mark "Deposited" shall be placed. According to the amount issued, an expense order is drawn up. Its number and date of filling should be indicated in the payroll sheet on the last sheet.
Help Report
This document contains the testimony of KKM counters and the proceeds per shift (workday). The reference report is filled in 1 copy daily. The cashier-operator must sign it and hand it over to the chief official (head of the enterprise). In this case, a receipt order is filled. In small companies, money is given directly to collectors. When transferring cash, the relevant cash documents of the bank are filled out. Revenues per shift (workday) are set in accordance with the indicators of the totalizing counters at the beginning and end of the day. In this case, the amounts returned to customers on unused checks are deducted. The established revenue is confirmed by the department heads. In the capitalization of funds, the report shows the senior cashier, as well as the head of the enterprise. The reference report serves as the basis for the compilation of the summary “Information on the indications of KKM counters and the company's revenue”.
Clerk Magazine
This document is required to account for cash flow and cash receipts for each cash register of an enterprise. The magazine also acts as a control and registration report of meter readings. This document is laced up, numbered and sealed with the signatures of ch. accountant, company manager, and tax inspector. The magazine is also certified by the seal of the enterprise. All entries are made by the operator every day. The procedure for registration of cash documents does not allow erasures and blots in the journal. All corrections made must be agreed and certified by the signatures of authorized persons. If the testimony coincides, they are recorded in the journal for the current shift at the beginning of work. This data must be certified by the signatures of the duty administrator and cashier. Line 15 shall indicate the amounts entered for checks returned by customers. Information for this is taken from the relevant act. The same column indicates the number of zero checks printed during the shift. At the end of the working day, the operator forms the final report for the shift and with it hands over the received revenue. In this case, a receipt order is drawn up. After the counters are taken, the actual amount of receipts is checked, the corresponding entry is made in the journal. It is confirmed by the signatures of the head (duty administrator), senior cashier and operator. In case of discrepancies between the amounts indicated on the control tape and the revenue, the cause of the difference is identified. The detected excess or shortage is recorded in the corresponding lines of the log.
Data on KKM counter readings and revenue
They are used to generate a summary report for the current shift. These data act as an appendix to the operator’s help, compiled daily. Information about indications and proceeds are formed in one copy. Together with expenditure and receipt warrants, reference reports of the operation officers, they are transferred to the accounting department of the enterprise until the next shift. In the sample of cash documents, in accordance with the readings of the counters, at the beginning and end of the working day for each cash register, revenue calculation is included. Moreover, among other things, its distribution by department is indicated. The latter must be confirmed by the signatures of the managers. At the end of the completed table, the results are displayed according to the readings of the counters of all cash registers, as well as the company's revenue with the distribution of funds by department. In accordance with the acts, the total amount of money that was issued to customers on the checks returned by them is indicated. The total revenue of the company is reduced by this amount. Information must be signed by the senior cashier and the head of the enterprise.
Recommendations for filling
When registering cash documents, it is necessary to adhere to the procedure established by legislative and other regulatory acts. In addition, there are several fairly simple rules, compliance with which will help to avoid inaccuracies when filling out papers:
- The amount in words should always be capitalized. In this case, pennies can be written in numbers. For example: Eighteen thousand rubles 10 kopecks.
- Papers can be filled both by hand and using technical means (computer, for example).
- Normative acts allow the adjustment of information in cash documents. However, a number of requirements must be observed. Invalid entries should be crossed out carefully with one line. Near or (if possible) the correct information is indicated above it. Here you should make a postscript: "Corrected Believe", "Strikethrough invalid" or "True." Next to this entry should be the signature of Ch. accountant and head of the organization (or individual entrepreneur).
- In the presence of blots, cleanings, glossy "strokes" and other similar methods of correction, the document is considered invalid.
Additional Rules
Storage of cash documents, in accordance with applicable law, is carried out for 5 liters. The calculation of this period begins on January 1 of the year that follows the period of completion of office work. This rule is considered general. A special procedure has been established for the payroll statements. If employees do not have personal accounts, these securities are kept at the enterprise for 75 years. At the end of this period, all documentation may be transferred to the archive or destroyed if there are no court cases, disagreements or disputes. When working with papers, the following rules must be followed:
- The formation of documents in stitching should be carried out for each day no later than the next working day or first day off.
- Before transferring the papers to the archive, an inventory of them must be made.
- The control over the formation of cases is carried out either by the cash worker or by the direct manager of the enterprise.
- In the process of creating a crosslinking paper, they are collected in ascending order of l / account numbers (first for debit, then for credit).
Responsibility for the safety of cash documents rests with the head of the enterprise. In case of non-compliance with the above rules, an administrative penalty in the form of a monetary penalty may be applied to the violator. The size of the fine is established in accordance with the law.
Conclusion
Maintaining cash records is considered a fairly responsible work. It is necessary to approach paper filling with all responsibility. Cash documents are used in the compilation of various data, reporting, accounting. In this regard, mistakes made at the initial stages of fixing operations can lead to serious distortions in the final papers. An employee who is appointed to the position responsible for the preparation of cash documents must have relevant knowledge and experience. It must be remembered that all the papers filled in by the operator are reviewed by senior officials and approved by the head of the company. Particular attention must be paid to the registration of documents. Entries in magazines and books must be made on time in accordance with the rules. Since cash documents are used in the preparation of reports, all corrections in them are carried out strictly in a certain order. If the established rules are not followed, the papers lose their force, and the information in them cannot be used by the company in further management work.