The movement of money of the organization should always be recorded and properly formed. The report drawn up by the cashier is sent to the accounting department. Some organizations prefer to entrust all the calculations to the chief accountant, so there he is the cashier’s report. Cash discipline requires the correct execution of all calculations and documents.
The cashier’s report is generated during any movement at the cashier’s: payroll, travel allowance, bill payment , etc. The report and the contents in the insert sheets of the cash book must be identical. Often, accounting programs contain forms that are automatically generated when data is entered. With manual accounting, the report of the cashier-operator is at the same time a copy of the insert sheets. Mandatory information includes the number of the document, the amount of the transaction, its name, date of operation. All documents indicating the movement of money are attached. When issuing, cash orders are attached to the report ( No. KO-2). Upon receipt of cash, cash orders are attached ( No. KO-1). The issuance of salaries is fixed by the attachment of payrolls ( No. T-53).
The cashier’s report should preferably be kept in a separate journal or in a folder. Information is added in chronological order. Each end of the period (year, month, quarter), the sheets are numbered, stitched and signed. The number of sheets is indicated, including all statements, certificates, warrants.
The cashier’s report is a “mirror” of the insert sheet, but with deeper, more extensive information. The cashier signs the report, and the director (manager) or chief accountant signs it on the cash book.
The cashier-operator is required to generate reports KM-6, with indications of the counters of cash registers, the amount of revenue per shift (working day).
How should the statement-report of the cashier-operator be filled out? First, the details are indicated:
1) name;
2) identification number (TIN);
3) the name with the address of the structural unit;
4) cash register (model, number (registration, factory)).
The following indicates the program that connects the cash register with the computer (if any). The serial numbers of the certificates must coincide with the numbers of the Z-reports.
The first column contains the numbers of Z-reports (at the end of a shift or working day). When you remove several Z-reports per day (or per shift), the entries are made in order.
The second column contains the department numbers, then sections. The fourth column is blank. The fifth column should reflect the readings of cash counters (summarizing), the sixth - the readings at the end of the shift (working day).
Write down in the seventh column the amount that the counter reflects (rubles, kopecks). This indicator should correspond to a difference of 6 and 5 columns. This includes refunds (erroneous checks), separately indicated in column eight (if there are no refunds, dashes are put).
The ninth and tenth columns are provided for the name of the department head and his signature. If there is no cashier in the staff, the signature should be made by the cashier who is delivering the proceeds.
The column “total” must necessarily duplicate the information indicated in the seventh and eighth columns. The following indicates (in words only) the actual revenue (represents the difference between the indicators from the seventh and eighth columns). After that, the information is entered on the data of the cash warrant (credit) issued on the day of the delivery of the proceeds (number, date). Then the number of the receipt issued by the bank is indicated (after receiving the money).
Certificate F KM-6 must be certified by the signatures of the head, chief cashier, as well as the operator.
The bank servicing the enterprise can at any time check the maintenance of cash records by requiring a set of documents for verification. The bank is provided with a cash book with a cashier report.