The procedure for cash transactions in Russia is regulated the main instruction of the Central Bank of the Russian Federation for No. 40 of 1993. All cash transactions conducted are carried out on standard forms approved as primary documentation for all business enterprises.
At all enterprises, regardless of the form of ownership, warrants (incoming and outgoing) are used to account for cash transactions.
Account cash warrant is a strictly regulated form No. KO-2.
All cash documents are registered in the book of special accounting, as they relate to the primary financial documents.
An expense order, the form of which includes the following mandatory details: it contains the name of the business entity and its subdivisions, state codes of the enterprise, date and registration number, correspondent account and subaccount.
How to fill out an account cash warrant? Clarity of filling and faultlessness is very important. Errors and inaccuracies, corrections should not be found in cash documents. First of all, issuing money for cash register the order should not be carried out without two mandatory signatures of the managers (chief accountant, manager). Without their signatures, the cashier cannot spend money.
An expendable cash warrant after issuing money on it is immediately signed by the cashier, and all documents attached to it are canceled by the stamp “Paid”.
When issuing cash to an individual who is not included in the statement or does not work at the enterprise, the cashier is required to require the provision of a document that serves as an identity card. The data of the received document (name of the document to be submitted, its number, date, place of issue and by whom it was issued) must be entered into the cashier's account by cash order. After the issuance of money by proxy, it is immediately filed with the account order. If the issue is carried out by proxy and carried out on a separate statement, then before signing the receiving person the cashier makes a note: “by proxy”. And after this amendment, the person receiving these funds, puts his signature. All possible entries in the document are made by the recipient personally in ink or a blue ballpoint pen. Account cash warrant in comparison with a separate statement provides for writing the amount received not only in words, but also in numbers.
Operations with cash assets (receiving money, issuing) can be carried out on cash orders only on the day on the day of their issuance and preparation. At the end of the day, the cashier, on the basis of the available data on the primary cash documents, fills out a book of accounting for cash transactions. Book on cash register is in two obligatory copies. The second copy is executed under the carbon copy. As a result of the day after filling out this book, a copy made under the carbon copy is filed with primary orders and then submitted for processing to bookkeeping.
For example, a salary for May 2012 is issued. But in the list of people included in the statement, there is one employee who is currently in the hospital. To receive his salary, his wife applies with a power of attorney. Moreover, the power of attorney is certified by the head doctor of the hospital where the sick worker is being treated. In this case, the cashier must verify the recipient's passport data specified in the power of attorney with the original passport. At the slightest doubt, the cashier has the right to verify the veracity of the power of attorney issued. Next, you need to make a note “by proxy” in the statement and get the recipient’s signature. After the received power of attorney is attached to the statement and, together with the statement and the expense order, is handed over to the accounting department.