The proper organization of the storage of accounting documentation is the key to the absence of fines for violation of discipline. Unstitched sheets of important documents allow you to manipulate papers, that is, forgeries and replacements. Therefore, the employer is obliged to put the documents in order at the end of the reporting period, that is, think about how to stitch the book.
Workflow Rules
In addition to the general recommendations prescribed in the instructions for paperwork, there are no established guidelines for stapling documents. Tax authorities require that financial documents be protected from the possibility of loss and forgery. Documents, such as balance sheets and journal orders, do not have such requirements, since they are, in fact, secondary.
But the primary documentation must necessarily undergo a bonding procedure. Be sure to flash the cash book and income book. But how to stitch a book if the law does not prescribe the rules?
A cash book is considered to be a significant tool in the field of cash flow management, so it must be kept within strict discipline. The cash book is compiled in a single copy, and it should be at all enterprises, as well as at individual entrepreneurs, if they work with cash.
General Cash Book Maintenance Issues
If the company has several divisions, then the originals of cash books are stored at the place of work with cash. Only the primary documents are provided to the head unit. You can keep a cash book:
- in the accounting program;
- on a uniform form electronically or by hand.
According to the rules of cash discipline, the book is kept growing throughout the year. Order numbers begin annually with a unit. End-to-end numbering is used. The responsible person must print the sheets in duplicate - for the cashier’s report and the cash book. Each sheet must be numbered.
If the cash desk is maintained in the accounting program, then these actions are not difficult. The program automatically puts the page numbering, assigns the numbers to the documents in order and prints the finished sheet according to the unified form. In the program, the title page of the book is formed, which should contain the required attributes:
- OKPO company;
- company name or full name;
- a period of time;
- the name of the unit, if available.
For what period to stitch a cash book
When thinking about how to stitch a cash book in a year, you first need to decide if there is a need to install such a time period. Depending on the value of revolutions, the cash book can be stitched for different periods:
- Monthly.
- Quarterly.
- Once a year.
This is due to the convenience of work, since there is nothing to put everything in one unbearable volume, if there are many operations. The enormous thickness will turn the action "how to sew a book with your own hands" into hard work. The subtleties of working with documentation should be spelled out in the accounting policies of the organization and in orders for establishing cash discipline.
If the organization for the time period has adopted not a year, but a month or a quarter, then page numbering in the cash book should begin from the very beginning upon the onset of the reporting period. Numbering of cash warrants this rule does not apply.
How to sew everything yourself?
It is expressly forbidden to fasten the book with glue, tape or staples, only threads are allowed. How to stitch a cash book, if it is maintained in the accounting program? It is necessary to print out a daily sheet and report of the cashier. Inserted sheets make up a cash book, but they must be stitched together at the end of the reporting period.
It is necessary to fold all the sheets in order, attach the properly executed title on top and pick up:
- a needle;
- awl;
- hole puncher.
Which tool to use depends on the thickness of the bundle being fastened. Threads are used harsh. If they are not strong enough, then the book may crumble.
How many holes do you need?
As to how many holes to make in a book, there are different opinions. In principle, if you are not sure that the brochure will be reliable, you can pierce 5 holes. But it is not forbidden to make 3 holes. Many organizations get by with two holes made by a hole punch. However, such a design makes it possible to easily replace the sheets in the book, so it does not meet the enthusiasm of the inspectors.
So, the sheets need to be folded in an even pile so that the book has an ordered look. Holes are made on the left side vertically. Then a thread or twine is stretched into the holes twice so that the tips are on the wrong side. A sample of how to sew a cash book can be seen in the photo above. The ends of the threads are tied with a strong knot several times so that everything is held securely.
How to staple what is stitched
In Word or any other equivalent, a sticker is created on the wrong side of the book. The content of the sticker should be as follows: "in a pack, numbered, laced, fixed with the signature and seal of _____ sheets." The line below describes the transcript of the position and signature of the authorized person and chief accountant.
The sticker should not be too big or small. Its size should be enough to close the knots and part of the threads. The ends of the threads stick out a little from under the sticker. It is advisable to use good stationery glue so that it is difficult to change the label. After the number of sheets and the signature of the authorized person are affixed to the sticker, a seal is placed on top so that part of the print is on the book and on the sticker.
How to sew a cash book if it is not maintained in the accounting program? The procedure will be the same, only you have to independently number each sheet by hand and fill out the title. When you need to sew a cashier's report, you need to remember that not only the sheet with the turnover at the cash register is numbered, but also all orders with applications.
If the book is kept manually
If the cash book is maintained without the help of a computer, then a typical magazine is bought for these purposes. The question of how to sew a book that is filled in manually does not arise, since the magazine is already flashed. All sheets are numbered and sealed at the beginning of the book. Inside the magazine are a tabbed sheet and a cashier report. Before starting the recording, the cashier’s report is opened and the records on it are duplicated from the carbon copy insert. Of course, the cashier’s report will have to be flashed independently.
In the case of a large complexity of the process of binding the book, you can use the printing services. Cardboard cover and hardcover give the cash book extra safety. In addition, it will not be possible to cut the binding to replace the sheets. The risk of replacing sheets cannot be excluded when the book is self-binding. In the end, the threads can be pulled out and folded all over again.
Do I need to stitch with electronic workflow
Recently, organizations have begun to actively switch to electronic document management in order to reduce paper work. There are several advantages to electronic document management:
- no need to carry papers for signature;
- there is no need to spend money on a large amount of paper and toner;
- No delivery of documents required.
But this raises the issue of compliance with cash discipline. How to stitch a book if a digital signature is used? A cash book made in the electronic turnover system is not printed or stapled. There are technical means by which the book is protected from interference and sealed with a digital signature.
Especially for individual entrepreneurs
Individual entrepreneurs using the simplified tax system are required to keep a book of income and expenses. This accounting format is used to calculate the tax base. By law, entrepreneurs are prohibited from changing the data in the ledger, as this may lead to a distortion of the taxable amount.
The law clearly regulates how to properly sew a book of income and expenses. There is a special order of the Ministry of Finance, which approves the forms of accounting and reporting for individual entrepreneurs working on a simplified system and patent. The order states that the book of accounting for income and expenses should be laced, numbered, sealed with a signature and a seal, if any.
The book can be kept by hand or electronically. There is also the opportunity to keep it in the accounting program. If the book is conducted electronically, then at the end of the year it is printed. All sheets are numbered, folded in a neat stack and stapled. The title page should go first.
It is noteworthy that the blank pages of the book should also be printed and sewn in a common row. Even if an organization or individual entrepreneur passes zero balances and does not conduct activities, they will still have to print and stitch the book. The form must be fixed by the seal and signature of the head (entrepreneur) on the last sheet. To do this, use a sticker containing the same sheet count data as on the cash book.
Patent registration form
If entrepreneurs use the patent system, then he needs to keep only a book of income. This form of accounting is used only to reflect the income from patents at the time of their receipt. The question of how to sew an income book can be avoided if you know the principles of stitching previously studied documents. The order is no different. The book can also be kept in electronic or manuscript form throughout the year. She must:
- to be numbered;
- stitch together;
- be sealed with the signature and seal of the head.
If an individual entrepreneur, in addition to patent activity, has other areas of work, then in parallel he must keep a book of accounting for income and expenses. It will reflect all operations, except income from patents.