Municipal and state institutions use monetary documents in their activities . In budget accounting, they are means of payment with a nominal value. These tools are used in cases where settlements are made and the services that they paid for are not yet provided.
Cash documents are ...
An example of financial instruments under consideration is paid coupons for food, fuel, oil, oil. In accounting policies, the organization characterizes the main aspects of its activities. It also defines a list of monetary documents that will be used in economic activities. When choosing an institution, it is guided by paragraph 169 of Instructions No. 157n. According to the provisions, monetary documents are :
- Notifications on postal orders.
- Paid trips to camp sites, resorts, holiday homes. The exception is the directions received by institutions from the regional units of the FSS, free of charge from trade union, public and other organizations.
- Postage stamps and envelopes with them.
An institution may include other monetary documents in accounting policies . It can be:
- Travel tickets used on public urban transport.
- Payment cards for cellular communications, international / long-distance calls, Internet access.
- Rail and air tickets.
Nuances
Cash documents are current assets, in essence. According to the instructions, they should be stored at the box office of the institution. Receipt and issuance should be made out by credit / debit orders. The forms of the latter are approved by Order of the Ministry of Finance No. 173n. Incoming / outgoing orders must be registered in the appropriate journal separately from securities recording cash transactions.
Accounting
Monetary documents are shown on separate sheets in the cash book. At the same time, they are marked with "Stock". In analytics, monetary documents are accounted for by type in the card for summarizing information on funds and settlement operations. The card is opened with entries on residual amounts at the beginning of the year. Current information is entered no later than the day following the date of the operation. At the end of the month, totals for the balances are calculated.
Vouchers
These monetary documents are provided under the report. The organization of rest in sanatoriums should be provided for by the charter or other local act of the institution. After returning, employees provide an advance report to which a ticket voucher is attached (return ticket).
Tickets
When buying them in advance, it becomes necessary to store them. Purchased tickets are transferred to the cashier. He registers them as monetary documents . Tickets are issued to employees whose work is associated with constant traveling.
Payment cards
Usually they are bought from operators. Each card has an individual number. A local act regulating the use of communications should be developed and approved at the institution. It defines the list of employees entitled to receive a payment card, as well as the conditions that they must fulfill when using it. For example, compensation is provided for the cost of calls made during business hours. In addition, the local act should regulate the confirmation by personnel of the expenses incurred.
Food Stamps
The legislation establishes a list of categories of students to whom the institution should provide free lunches and breakfasts. Meals are made on coupons. The following details must be present in them:
- Room.
- Validity.
- Type of food.
- Cost.
- The stamp of the institution.
- Signature of the responsible officer.
Fuel coupons
If, in accordance with the contract, payment of the established amount of fuels and lubricants of the corresponding brand is made, the documents that the institution receives for refueling by drivers of transport are recorded as cash. Coupons are issued as required to the responsible employee under the report. Fuel comes in the form of material stock after the provision of an advance report. Supporting documents are attached to it from the gas station that refueled the vehicle in exchange for monetary documents.
Posts
When maintaining the accountant, the accountant must reflect the information on the receipt of monetary documents at the cash desk:
- As part of the calculations between the main institution and its units.
- Free of charge from state institutions on the basis of the act of acceptance and transfer.
- As part of the compensation for harm in kind.
- Surplus identified during the inventory. The source of information will be the relevant audit report.
- At no cost from the main institution to the units.
In addition, the specialist must reflect information on the issuance and disposal of documents in case of theft, shortage, damage, including due to force majeure.
Normative base
Accounting documents acting as means of payment is carried out on the account. 201 35 000. When making records on the movement of financial instruments, specialists should be guided by Instruction No. 157n. This document approved the Unified Plan of Accounts for state and territorial authorities, state academies of sciences, and bodies for the management of extra-budgetary state funds. In addition, recommendations are present in the Instruction No. 174n. This document approved the Chart of Accounts for budgetary institutions and their explanations.