Perhaps, there are no such enterprises that, in carrying out their activities, could not come across such a concept as “cash transactions”. Whether it’s settling with a client, paying salaries to your employees and other expenses, for example, paying for business trips or household needs, this is far from a complete list of those working moments that require strict observance of the procedure for conducting cash transactions.
But what is this concept - “cash transactions”? And what is the order of their conduct?
Under them should be understood the receipt and storage, as well as the expenditure of both cash and monetary documents.
There are a number of requirements for maintaining accounting for cash transactions, which are as follows:
- Documents reflecting the movement of both cash and monetary documentation must be correctly and timely executed.
- The exercise of control over the intended use of funds and their safety.
- Compliance with cash, as well as settlement and payment discipline.
Each company that has its own cash register must acquire a cash book, which is in the cashier's copy in one copy. In addition, she is supposed to be laced, numbered, printed. The book is certified by the signature of the head of the enterprise and chief accountant.
It is in this book that the cashier writes the available cash balance every day, which the cashier has at the beginning of the day, their movement (income, expense) throughout the entire day period and the balance at the beginning of the next. Each entry should be made in 2 copies, one of which will remain in the book itself, and the other should be transferred to the accounting department, which will serve as a report for the cashier.
Corrections in cash documents are not allowed.
In order to conduct synthetic accounting of cash transactions, it is intended to use the main active account 50 “Cashier”, where the values ​​of the initial and final balance will reflect the availability of funds at the beginning and end of the entire reporting period. The debit of this account serves as an indicator of revenues, and credit, on the contrary, tracks the flow of funds.
Responsibility for the procedure for conducting cash transactions rests with the head of the enterprise. According to the legislation of the Russian Federation, persons violating cash discipline must be punished.
Nowadays, in connection with widespread computerization, it has become possible to maintain an electronic cash book, which greatly simplifies the work of a cashier. However, in such working conditions, it is necessary to regularly check the software of those tools that provide processing of cash documents.
Modernity has made changes not only to the technical side of cash transactions, they touched the very order of their conduct.
In September 1993, the Board of Directors of the Central Bank of Russia approved a decision where a procedure for conducting cash transactions 40 was adopted, which, in addition to general provisions, included:
- Guidelines for receiving and issuing cash in cash, as well as the procedure for processing cash documents.
- Guidelines for maintaining cash books and keeping money.
- Rules for the audit of cash registers, as well as compliance with control over cash discipline.
In addition, the document has four appendices:
- Description of signs and rules, the purpose of which is to determine the solvency of a banknote (bank ticket) and Bank of Russia coin.
- Money Handling and Storage Guide
- Technical strength of cash register premises at enterprises and equipping them with an alarm system. Technical safety requirements.
- Form of drawing up the audit act at the checkout.
For almost nineteen years, the procedure for conducting cash transactions was a similar set of rules and was repealed as a null and void regulatory act in January of this year with the entry into force of Regulation No. 373-P.
If we resort to a comparison of the one and the other regulatory document, it can be noted that in the new edition it has positive changes. However, some issues remained unresolved.
In a word, for those who are directly interested in the procedure for conducting cash transactions due to professional activities or for any other reasons, Regulation No. 373-P will be carefully examined.