Each organization, regardless of its size, in the process of carrying out activities of almost any kind is faced with the need to use money. And if, as a rule, non-cash payments are used to pay for the necessary materials or ordered services, then payment of travel expenses and some other expenses occurs with the help of cash. To do this, a cash register is created at the enterprise, and the accounting of cash transactions should be kept in accordance with legislative acts and regulatory documents.
Organization of control over money is carried out by the accounting department, while its efforts are aimed at strengthening payment discipline, as well as ensuring the correct use and distribution of financial resources. In turn, the accounting of cash transactions implies the correct, complete and timely documentation, as well as the legality of cash transactions.
Synthetic, as well as more in-depth analytical accounting of cash transactions and monetary documents includes maintaining the relevant accounts. For example, on a certain account number 50 (in the chart of accounts it is called - “Cashier”), the balance, receipt and issuance of all cash and cash documents relating to the entire general cash desk of the enterprise is reflected. If necessary, a sub-account is opened with the number 50-1, called "Organization cash desk", and a separate account must be opened for each currency.
Account 50-2 (the name is “Operational cash desk”) is needed if the organization is moving funds at the cash registers of operating sites, goods offices and stopping points.
The sub-account with the number 50-3, called "Money Documents" , reflects postage stamps at the box office, fully paid airline tickets, bill documents, as well as state duty stamps in the amount of real (actual) costs incurred in acquiring them. Analytics in this case involves the accounting of monetary documents by their types.
It is impossible to imagine accounting for cash transactions at an enterprise without drawing up relevant documents. Their list includes receipts (KO-1) and, accordingly, expenditure (KO-2)
warrants, a journal for recording (registering) all types of receipt and expenditure cash documents (form KO-3), as well as a cash book of the approved form KO-4.
All operating organizations, as a rule, receive the cash they need at the cash desk from their current accounts. This requires another document of the established form - a cash receipt. The servicing bank issues such checks to organizations in the form of books containing 25 or 50 checks.
Cash warrants have their own filling procedure, regulated by the relevant regulatory documents. At the same time, such documents can be executed both manually and using a computer.
A cash book is a kind of register. In it, cash transactions are recorded in chronological order, and the correctness of the conduct is controlled by the chief accountant. An organization can have only one such book, and it must be clearly numbered, carefully laced and sealed without fail. Cleansing and corrections in documents that ensure the accounting process are not allowed. In exceptional cases, corrections made must be certified by the signatures of the cashier and, of course, by the chief accountant.
The following employees of the enterprise can engage in the preparation of cash documents : chief accountant, accountant or any other person determined by the head in agreement with the chief accountant, which should be reflected in the relevant administrative document. In cases where for some reason (the company is small) there is no accounting or a chief accountant either, the preparation of cash documents is done by the head himself. The basis for the preparation of cash documents are various papers: payment and settlement-payment statements, checks, statements, bills.
For the normal functioning of the enterprise, a clear control of all areas of activity is a prerequisite. That is why the accounting of cash transactions requires special attention and systematization. In turn, the correct documentation and the preservation of funds and cash documents guarantee the satisfaction of all the urgent needs of the enterprise related to cash.