2016
Panarina L.V.
Study lecture notes
PM 05. "Performance of work by profession Cashier".
MDK 05.01. Organization of cash and non-cash monetary circulation, reference cash transactions and working conditions with cash
Introduction………………………………………………………………………………
Section 1. Conducting operations with cash and securities, execution of relevant documentation …………………..
Topic 1.1. Operations with cash and securities and execution of cash documents………………………………..
1.1.1 Definitions of the concept of "Cashier" and cash transactions in the organization ...... ..
1.1.2 Monitoring of resolutions, orders, orders, other guidelines and normative documents higher and other bodies related to the conduct of cash transactions; cashier's liability ; labor legislation and labor protection rules for cashiers………...
1.1.3 Characteristic valuable papers; cash and non-cash circulation Money and securities……………………………………………….
1.1.4 Use of cash proceeds; compliance with the cash balance limit; compliance size limit cash settlements between legal entities…………………………………………………...
1.1.5 Acceptance of cash at the cash desk credit orders and issuance of a receipt; filling out incoming cash orders with registration in the journal; completeness and timeliness of posting money received by checks; rules for receiving, issuing, accounting for cash and securities ......
1.1.6 Issuance of cash from the cash desk on account orders, payrolls, applications for the issuance of money, accounts; depositing unreceived funds and compiling an appropriate register; the procedure for issuing funds by proxy; filling in credit and debit cash orders with registration in the journal….…………………..
1.1.7 The procedure for obtaining, according to the executed documents, funds and securities in bank institutions for the payment of wages, bonuses, payment of travel and other expenses to workers and employees, making these payments; issuance of cash from the cash desk on applications for the issuance of money; the procedure for issuing accountable funds and accepting advance reports …………………………………………………
1.1.8 Ensuring the safety of funds; inventory of funds, auditing the cash register; cases of mandatory inventory, sudden audits of the cash register.……………………………………………………….
1.1.9 Storage at the cash desk of various monetary documents and forms of documents of strict accountability (postage stamps, state duty stamps, promissory notes, paid air tickets, paid vouchers to rest houses and sanatoriums, transfers on the way, etc.).……………… ……………..
1.1.10 Classification of cash documents required for the activities of the organization; drawing up a register of cash documents for the day; drawing up a journal-warrant and a statement of cash turnover, or a memorial warrant ....
Topic 1.2.Carrying out cash transactions with cash foreign currency…………………………………………………………………………..
1.2.1 Sources of receipt of foreign exchange funds to the cash desk of the organization; cash withdrawal procedure foreign exchange from current account to authorized bank; the use of cash from the cash desk of the organization only for the payment of travel funds; acceptance of currency by cash desks of organizations and its issuance from cash desks; cases of non-accounting (incomplete capitalization) to the cash desk of foreign currency and the following penalties……………………………………………………………..
1.2.2 Analytical accounting carried out by the cashier for each type of foreign currency in the cash desk; change in the exchange rate of currencies held in the cash desk of the organization; ways to determine the authenticity of foreign currency………………………………………………………………..
Section 2. Maintaining a cash book on the basis of incoming and outgoing documents, preparing cash statements and transferring funds to collectors……………………………………………………………..
Topic 2.1. The procedure for issuing a cash book, compiling cash reports and transferring cash to collectors……………………….
2.1.1 Regulatory documents that determine the procedure for maintaining a cash book and storing money; requirements for the appearance of the cash book (numbering and stapling pages, affixing signatures and seals, etc.); rules for keeping records in the cash book; erasures and unspecified corrections in the cash book; procedure for making changes to the cash book…………………………………………………………………………………
2.1.2 Keeping a cash book in an automated way; the composition of reporting documents that the cashier submits to the accounting department at the end of the day; the procedure for issuing cash reports for the day; preparation of a daily report of the cashier and its transfer to the accounting department; filling in the accounting book of funds accepted and issued by the cashier……………………………………
2.1.3 Maintaining a cash book for foreign exchange transactions; making additional entries in the cash book to reflect the exchange rate difference; dates of conversion of foreign currency into rubles: on the date of the transaction (the day of receipt, issue of funds from the cash desk), or on the date of compilation financial statements; reflection of the selected option in accounting policy organizations; registration of operations to reflect the exchange rate difference with memorial orders…………………………………..
2.1.4 Studying the relationship of the cashier of the organization with:
1) the head of the organization or an official replacing him;
2) chief accountant and his deputy;…………………………………….
3) employees of the accounting department;…………………………………………………………
4) other employees of the organization;………………………………………
5) commercial banks…………………………………………………..…..
2.1.5 Rules for the transfer of funds to collectors……………………..
2.1.6 Drawing up an inventory of old banknotes, as well as drawing up relevant documents for their transfer to bank institutions in order to replace them with new ones…………………………………………………………………. .
Introduction
The abstract of lectures was written in accordance with the working program of the FSES 3+ generation course and is intended for students of secondary vocational education studying in the specialty 38.02.01 "Economics and Accounting".
The proposed structure of the abstracts has a practical focus and will make it possible to understand the relationship between the theoretical and practical material of the professional module PM 05 "Performing work by profession Cashier" (MDK 05.01 "Organization of cash and non-cash money circulation, conducting cash transactions and working conditions with cash").
To this end, each chapter corresponds work program on this professional module and contains the main provisions of specific topics that will help students solve competence-based tasks.
The lecture notes reflect state of the art accounting for cash transactions.
After each chapter, there are topics of practical work, questions for independent work.
MDK 05.01. Organization of cash and non-cash circulation, conducting cash transactions and working conditions with cash.
PC 5.1 Carry out operations with cash and valuables
papers, draw up the relevant documents.
Section 1. Conducting operations with cash and securities, execution of relevant documentation.
In order to master the specified type of professional activity and the corresponding professional competencies, the student in the course of mastering the professional module must be able to:
Apply in practice resolutions, orders, orders, other governing and regulatory documents of higher and other bodies related to the conduct of cash transactions;
Fill out forms of cash and bank documents;
Comply with the rules for receiving, issuing, accounting and storing cash and securities;
Comply with the limits of cash balances established for the organization;
Ensure the safety of funds;
Receive by issued in accordance with the established procedure
documents of funds or draw them up for receipt by bank transfer in bank institutions for the payment of wages, bonuses, travel and other expenses to workers and employees;
Carry out operations with cash and securities, draw up relevant documents;
know:
Decrees, orders, orders, other governing and regulatory documents of higher and other bodies relating to the conduct of cash transactions;
Forms of cash and bank documents;
Rules for acceptance, issuance, accounting and storage of funds and securities;
Limits on cash balances established for the organization;
Rules for ensuring the safety of funds;
Rules for conducting operations with cash and securities, draw up relevant documents.
Topic 1.1 Operations with cash and securities and execution of cash documents
1.1.1 Definitions of the concept of "Cashier" and cash transactions in the organization.
For all organizations Russian Federation established uniform requirements for the procedure for accounting and storage of cash. All operations for the receipt and expenditure of cash, as well as the storage of money and monetary documents must be carried out at the cash desk of the organization.
Cash register is a division of an organization that performs cash transactions with cash and monetary values. To ensure the reliable safety of cash and valuables, the cash desk must meet requirements for technical strength and equipment with signaling of premises .
Cash is the most mobile and easily realizable asset of the organization. Cash has the highest mobility. Their movement is carried out through cash transactions.
Cash transactions- a set of operations with individuals and legal entities for the receipt, storage and issuance cash(banknotes and coins) carried out by enterprises, organizations, banks. They are a set of material and technical procedures, consisting in the acceptance (collection), storage and issuance of cash.
Cash transactions are regulated by the rules financial law.
Cash transactions, as a variety financial transactions this is:
Operations with account money, which are performed by business entities in order to receive funds,
Operations for receiving and issuing money from the cash desks of organizations, banks.
The procedure for carrying out cash transactions in the Russian Federation is regulated by Central Bank of the Russian Federation.
central bank new rules for conducting cash transactions were established. Their implementation has become mandatory for all those involved in commercial activities.
Cash transactions include:
Regulations of the Central Bank of the Russian Federation establish certain obligations for enterprises, institutions, organizations, regardless of the organizational and legal form. They must keep a cash book in a certain form and draw up cash transactions using standard interdepartmental primary forms. accounting documentation(clause 2 of the Decree of the State Statistics Committee of the Russian Federation of N 88, in ed. dated March 27, 2000 N 26, dated May 3, 2000 N 36).
With the seeming simplicity of accounting for cash payments and, in particular, cash transactions, however, many practitioners with significant work experience (not to mention beginners) commit gross violations current rules accounting and cash payments. This sometimes results in significant financial losses for the enterprise in the form of penalties.
The main tasks of cash accounting in enterprises:
Accounting and execution of cash transactions and settlements with legal entities and individuals in accordance with the requirements of the current legislation and established rules;
Monitoring compliance with cash and settlement discipline;
Timely and correct documentation of cash flow transactions;
The strictest daily control of the safety of cash, currency and securities at the cash desk;
Timely inventory of funds.
For the organization of accounting of cash transactions, account 50 "Cashier" is intended. According to the approved chart of accounts for accounting, sub-accounts can be opened to account 50 "Cashier":
1.1.2 Monitoring of resolutions, instructions, orders, other governing and regulatory documents of higher and other bodies related to the conduct of cash transactions; financial responsibility of the cashier; labor legislation and labor protection rules for cashiers.
The procedure for conducting cash transactions is regulated by the relevant regulation approved by the Central Bank of the Russian Federation on September 22, 1993, No. 40.
Each enterprise for cash settlements and storage of monetary documents must have a cash desk. The room must be specially equipped to ensure the safety of funds. The cashier performs cash operations, with whom an agreement on liability is concluded.
All businesses must keep their funds at a bank institution. Cash received by the cash desk is spent only for the purposes for which it was received (wage payment, travel or business expenses). The enterprise can have cash in its cash desk within limit of their balance established by the institution of the bank in agreement with the head of this enterprise. Over the limit, cash in the cash desk can be kept only during the issuance of wages for no more than three working days. Enterprises that have a constant cash income, in agreement with the bank, can spend it on wages, travel and business expenses.
To summarize information on the availability and movement of funds at the cash desks of the organization, as well as monetary documents held at the cash desk of the organization (postage stamps, state duty stamps, bill of exchange stamps, paid air tickets, paid vouchers to rest homes and sanatoriums, etc.), an active account is intended 50 Cashier.
Sub-accounts are opened for account 50: 50-1 "Cash desk of the organization", 50-2 "Operating cash desk", 50-3 "Money documents", etc.
When an enterprise performs cash transactions with foreign currency, then corresponding sub-accounts must be opened for account 50 for separate accounting of the movement of each cash foreign currency.
Debit Account 50 "Cashier" Credit
|
Receipt of money in the cashier |
Correspondent check |
Withdrawing money from the cash register |
Correspondent check |
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Balance - the balance of money at the beginning. period For sold fixed assets From current account Per sold products Advance payment from the buyer, customer or payment From accountable persons the balance of unused advance payment From the founders contribution to the authorized capital From debtors Balance - the balance of money at the end of the period |
To pay for production, business expenses To current account Employees wage Accountable persons advance payment and reimbursement of overspending |
Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. No. 88 approved unified forms of primary accounting documentation for cash transactions:
KO-1 "Incoming cash order";
KO-2 "Expenditure cash order";
KO-3 "Journal of registration of incoming and outgoing cash documents";
KO-4 "Cash book";
KO-5 "Book of accounting for funds received and issued by the cashier."
The duties of the cashier include maintaining a cash book, which takes into account all the receipts and disbursements of cash in the organization. The organization maintains one cash book, which must be numbered, laced and sealed. Erasures and unspecified corrections in the cash book are not allowed.
Bugs are being fixed as follows: incorrect text or amounts are crossed out and the corrected text or amounts are inscribed above. Strikethrough is done with one line so that you can read what is being corrected. The correction of the error must be indicated by the inscription "Corrected" and confirmed by the signature of the persons who signed the document, the date of correction is put.
Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of operations for the day, displays the balance of money in the cash register on the next date and sends the second tear-off sheet with incoming and outgoing cash documents to the accounting department as a cashier's report against receipt in the cash book.
It is allowed to maintain a cash book in an organization in an automated way.
Control over the correct maintenance of the cash book is assigned to the chief accountant of the organization.
Receipt and issuance of money under cash orders are made on the day the orders are drawn up. Persons who donate or receive money are not issued cash warrants.
Cash settlements between legal entities, between legal entities and entrepreneurs limited to 100 thousand rubles within the framework of one contract (since 20.06.2007).
If an enterprise sells products for cash (including using plastic cards), then it uses cash registers and keeps records of incoming revenue in the book of the cashier-operator.
Accounting for transactions in foreign currency must be kept in rubles based on the conversion of foreign currency at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction.
The procedure for converting foreign currency into rubles is established by PBU 3/2006, according to which the date of cash transactions with foreign currency is the date of posting or issuing banknotes from the cash desk of the organization. Entries in accounting registers are made simultaneously in the currency of settlements and payments and in rubles. In the "Cashier's Report" (the second tear-off sheet of the cash book), two amounts must be entered - in foreign currency and in rubles.
In cash incoming and outgoing cash orders, the amount is indicated in the currency of payment.
In the event of a change in the exchange rate of foreign currencies against the ruble during the time that the foreign currency is in the cash desk of the organization, there are exchange differences . The cost of foreign banknotes on hand in rubles must be recalculated on the date of the transaction in foreign currency, as well as on the date of preparation of financial statements.
The resulting exchange differences are reflected in the accounting records of the organization by entries:
D 50 K 91 - positive exchange rate difference;
D 91 K 50 - negative exchange rate difference.
Receiving and issuing cash documents , (vouchers, air tickets) are made according to incoming and outgoing cash orders with subsequent compilation by the cashier of a report on the movement of monetary documents.
Monetary documents are taken into account in the amount of actual costs for their acquisition.
In accounting, the movement of cash documents is reflected as follows:
D 50 sub-account "Money documents" K 50, 71, 76 - received monetary documents;
D 73 K 50 sub-account "Money documents" - issuance to employees.
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GENERAL ISSUES OF ORGANIZING CASH WORK IN CREDIT ORGANIZATIONS
Limit (minimum cash balanced) cash desks of a credit organization
To provide cash services to individuals and legal entities, as well as to carry out transactions with cash and other valuables, credit institutions in buildings owned or rented by them create equipped and technically reinforced premises.
The minimum cash balance in the operating cash desk is established by the credit institution in agreement with the Bank of Russia institution, based on the volume of cash turnover passing through the cash desk, the schedule for receiving cash from customers, the procedure for processing it and other features of the organization of cash cash flow and cash work. As necessary, the minimum allowable cash balance in the operating cash desk at the end of the day may be reviewed by the credit institution in the prescribed manner.
A credit institution may insure the cash of an operating cash desk located in the depositories of the credit institution itself and its internal structural divisions, software and hardware complexes, as well as the life of cash workers who carry out transactions with cash (values).
If the cash of a credit institution is insured for an amount not less than the amount of the minimum allowable cash balance established by it in the operating cash desk, the requirements for the technical strength of the premises for performing transactions with valuables and software and hardware complexes are determined by the credit institution in agreement with the organization that carries out insurance activity in accordance with the legislation of the Russian Federation and the insurance contract concluded with the credit institution.
Technical support of cash transactions
When performing cash transactions, credit institutions, in accordance with the procedure established by this Regulation, may use software and hardware equipment, machines for receiving and dispensing cash to customers, including using a personal computer installed at the workplace of a cash worker (hereinafter referred to as an electronic cashier), terminals operating in automatic mode and designed to receive cash from customers and store it (hereinafter referred to as an automatic safe), ATMs and other software and hardware systems. Types (models) of software and hardware equipment, electronic cashiers, automatic safes, ATMs and other software and hardware systems are determined by the credit institution in accordance with the requirements of Regulation 199 P "On the organization of cash transactions"
To store cash and other valuables during the working day, cash workers of a credit organization are provided with metal cabinets, safes, trolleys closed type, special tables with individual secrets of locks (hereinafter referred to as an individual storage facility).
Cash processing operations are performed using the means of mechanization and automation of cash transactions.
Registration of incoming and outgoing cash documents (with the exception of a cash check), maintaining cash registers for income and expenditure, filling out certificates and other documents on transactions performed by cashiers during the day can be carried out using computer equipment.
Books of accounting for cash and other valuables, books of accounting for accepted and issued money (values) can also be maintained using computer equipment and appropriate software, which provides for the impossibility of changing by one employee the data previously entered by other employees in the above books in electronic form. Sheets of books for each day are printed on paper and filed in a separate file. At the end of the calendar year (or as needed), the sheets of the books are booked in chronological order, the total number of sheets is signed by the head, chief accountant, head of the cash register and certified by the seal of the credit institution.
When making settlements using cash payment means for goods sold, work performed, services rendered, credit institutions, in accordance with the legislation of the Russian Federation, use cash registers. The procedure for credit institutions to carry out cash transactions using cash registers is regulated by other regulations of the Bank of Russia.
The structure of the cash department in the Kyrgyz Republicechild organization
For comprehensive cash services for individuals and legal entities and cash processing, a credit institution creates a cash department consisting of incoming, outgoing, incoming and outgoing, evening cash desks, recalculation cash desks and others. The expediency of creating certain cash desks, their number and the number of cash workers, as well as the need to install ATMs, electronic cashiers, automatic safes are determined by the head of the credit institution.
The cash department is headed by the head of the cash desk, the head of the store of value, the chief, senior cashier or other cash worker of the credit institution (hereinafter referred to as the head of the cash desk).
Functional duties of the cash department of a credit institution
1) A credit institution collects and delivers its own cash and valuables, as well as cash and valuables belonging to customers, independently or on contractual terms through other organizations that carry out collection operations and are part of banking system Russian Federation.
The head of the cash collection unit ensures the organization of work on the delivery of valuables, the creation of conditions aimed at the safety of the transported valuables and the safety of the team of collectors, and is responsible in accordance with the law for ensuring compliance with the laws of the Russian Federation and the regulations of the Bank of Russia.
2) Bank of Russia banknotes are issued from the cash desks of a credit institution in the packaging of enterprises producing banknotes and coins of the Bank of Russia, institutions of the Bank of Russia or credit institutions.
Cash foreign currency is issued from the cash desks of a credit institution in the packaging of an issuing bank or credit institution.
3) A credit institution is obliged to accept from individuals and legal entities for crediting to bank accounts, letters of credit or exchange banknotes Bank of Russia.. Damaged banknotes are handed over to an institution of the Bank of Russia.
The head of a credit institution ensures the safety of funds and valuables, the organization of cash services for customers, control over the posting of cash received at the cash desks of a credit institution, and is responsible in accordance with the legislation of the Russian Federation.
Operations with cash and valuables in the vault of valuables are carried out in accordance with the administrative document of the credit institution by the head (deputy head) of the credit institution, internal structural unit, heads (deputy heads) of other units of the credit institution, internal structural unit (except for the chief accountant, his deputy ) in the amount of at least two people, one of whom is the head of the cash desk (hereinafter referred to as the officials responsible for the safety of valuables).
Job responsibilities of cash workers in a credit institution
Direct execution of operations with cash is carried out by cashiers and collectors. The operations performed by these employees are determined by the functional duties assigned to them by the ordering document of the credit institution.
With officials responsible for the safety of valuables, cash and cash collection workers, agreements on material liability are concluded in accordance with the legislation of the Russian Federation.
Cash transactions in servicing legal and individuals can be carried out by a cashier with the assignment of the duties of an accountant. In this case, software and hardware equipment and appropriate software should be used, in which a control system is installed that excludes the access of a cashier to conduct operations on bank account client without his permission. The specified employee, in the manner prescribed by this Regulation and the requirements of Bank of Russia regulations governing accounting issues in credit institutions in the Russian Federation, checks cash documents received from customers, draws them up, reflects the amount of money in the cash register, accepts or gives out cash, reflects the amount of money received or given out on the client's bank account.
Cashiers are prohibited from:
To entrust the performance of the assigned work with valuables to other persons, as well as to perform work that is not included in the scope of their duties established by this Regulation and enshrined in the administrative document of the credit institution;
Fulfill clients' orders to conduct cash transactions on their accounts, bypassing accountants in the absence of the above control system;
Keep your money and other valuables together with the money and valuables of the credit institution.
Cashiers of incoming and outgoing cash desks are supplied with sample signatures of accountants authorized to sign incoming and outgoing documents, and accounting workers associated with the execution of incoming and outgoing cash documents - with sample signatures of cash workers of these cash desks. Samples are certified by the signatures of the head and chief accountant and sealed with the seal of the credit institution.
The transfer of incoming and outgoing documents between cash and accounting employees of a credit institution is carried out internally.
All employees of a credit institution who are entrusted with work with valuables are required to know and strictly observe the established procedure for conducting cash transactions in credit institutions.
The admission of untrained employees to perform transactions with valuables is prohibited.
Ignorance of the requirements of this Regulation by cash and cash collection workers cannot serve as a basis for releasing them from liability in case of any violations committed by them.
PROCEDURE FOR ACCEPTING CASH FROM ORGANIZATIONS
Documenting transactions for receiving cash from customersbank on deposit announcements
Receipt of cash from organizations to the cash desk is carried out according to announcements for a cash contribution 0402001, which is a set of documents consisting of an announcement, an order and a receipt.
The organization must deposit cash in cash only to its bank account opened with this credit institution.
The accountant, after appropriate verification, sends the announcement for a cash contribution to the cashier.
Having received an announcement for a cash contribution, the cashier of the cash desk checks the presence and identity of the signature of the accountant with the existing sample, compares the correspondence of the amount in numbers and words, calls the depositor and accepts from him banknotes by sheet counting, coins by circles.
On the table of the cashier there are only the money of the person making them. All money previously accepted by the cashier is stored in individual storage facilities.
After receiving the money, the cashier checks the amount indicated in the announcement for a cash contribution with the amount actually found during the recalculation. If the amounts correspond, the cashier signs the announcement, receipt and order, puts a stamp on the receipt and issues it to the depositor of money. The cashier keeps the announcement and passes the order to the relevant accountant.
Re-registrationadson a deposit by bank customers
In cases where a cashier establishes a discrepancy between the amount of money handed over by the client and the amount indicated in the announcement for a cash contribution, the announcement for a cash contribution is reissued by the client for the amount of money actually paid.
The cashier crosses out the originally executed announcement for a cash contribution, indicates the actually accepted amount of money on the back of the receipt and signs it. An announcement for a cash contribution is transferred to an accountant who makes corrections in the cash register, draws up a newly received document and transfers it to the cashier. Initially issued announcement and order are destroyed, the receipt is sent to cash documents.
Canceled ads for cash contributions
If the client did not deposit money into the cash desk, the cashier returns the announcement for a cash deposit to the accountant. Entries in the cash register are canceled, the announcement for a cash contribution is crossed out and placed in cash documents.
DOCUMENTING AND ACCOUNTING OF CASH RECEIVING OPERATIONS IN THE BANK'S CASH DIVISION
The cash worker of the incoming cash desk keeps daily records of the amounts of money accepted from clients and handed over to the head of the cash desk in the ledger of accepted and issued money (values) .
In the end business day on the basis of receipt documents, the cashier draws up a certificate on the amounts of cash received and issued) and compares the amount according to the certificate with the amount of money actually received by him.
The certificate is signed by the cashier, and the cash turnover indicated in it is checked against the entries in the cash registers of the accountants. The reconciliation is made out by the signatures of the cash worker in the cash registers and the accountants on the certificate of the cash worker.
The cash accepted during the operating day, together with receipt documents and a certificate of the amounts of cash received and issued, is handed over to the head of the cash register against signature in the ledger of received and issued money (values).
The money received by the cash desk can be transferred to the head of the cash desk several times during the operating day against signature in the ledger of received and issued money (values). In these cases, before transferring money, the cashier must make sure that their actual availability corresponds to the total amount according to the accepted receipt documents.
In the case of receiving cash from organizations packed in bags, bags, cases, the supervisor after opening all the bags and recounting the money displays the cash recount amounts for each cashier in the control lists and transfers the accompanying statements and waybills to the bags to the head of the cash register. Invoices for cash bags are sent to accountants to reflect the results of the recalculation in accounting.
The cash worker reconciles the compliance of the amount of cash counted and packaged by him with the data of the control sheet, which is drawn up by the signatures of the cash and controlling employees under the total amount of money counted by the cash worker.
The supervisory employee checks the correspondence of the number of empty bags to the number of bags received by him for recalculation, and transfers them at the end of the working day or as they are recounted to the head of the cash register or the head of the collection unit.
The controlling employee compares the total amount of money according to the control sheets, taking into account surpluses and shortages, with the declared amount of money invested in bags accepted for opening and recalculation, and with the actual amount of recounted cash, and transfers the cash and recount documents to the cashier manager against signature in the certificate of accepted cash bags and empty bags
Acceptance from organizations of cash packed in collection bags
Organizations can accept cash packed in cash collection bags, special bags, cases, other means for packing money, ensuring their safety during delivery and not allowing them to be opened without visible signs of integrity damage. The credit institution maintains a list of organizations that hand over cash in bags, indicating in it the name of the organizations, the number and numbers of bags assigned to each organization.
Organizations that hand over cash in bags submit to the cash department of the credit organization samples of seal impressions that will be used to seal the bags. The seal impression must contain the number and abbreviated name of the organization or its brand name.
The cashier of the organization forms bags of cash to be handed over: the first copy of the transmittal sheet is inserted into the bag; the second and third copies - respectively the waybill to the bag and a copy of the accompanying statement - are submitted to credit organization along with the bag.
When accepting a bag with cash and other valuables, a cash worker of a credit organization checks the integrity of the seals; after that, the cashier signs the third copy of the transfer sheet, affixes a seal and returns it to the client's representative, and also gives him an empty bag.
On the number of accepted bags, the cashier draws up a certificate of accepted bags of cash and empty bags, filling in the appropriate lines in it, and signs it.
The register of accepted bags with valuables and empty bags, bags of cash, accompanying documents to them, the cashier passes to the cashier, who performs control functions when recalculating cash against signature in the certificate of accepted bags of cash and empty bags.
Recalculation of funds received by a credit institution
To recalculate cash received in cash collection bags, bags, cases and other means of transporting money and valuables, the controlling employee issues a bag to the cashier for recounting, first reflecting its number in the control sheet. The cashier opens the bag, takes money out of it and passes the empty bag, the seal and the accompanying sheet to it to the supervising employee.
After recalculating the cash invested in the bag, the cashier and controlling employees check the amounts of money actually in the bag with the amounts indicated on the front and back sides of the transmittal sheet.
If the amounts are identical, the cash and controlling employees sign the transmittal sheet. The supervising employee records the amount of calculated cash in the control sheet.
In the event of a discrepancy between the amount actually found in the bag and the amount indicated in the transmittal sheet, the cashier checks with the controlling employee the amount of money recalculated according to denominations and recalculates the banknotes of that denomination in the amount of which discrepancies were revealed.
When confirming a shortage or surplus, as well as identifying non-payment, dubious banknotes, an act is drawn up on the front side of the transmittal sheet and the invoice to the bag signed by the cashier and controlling employees.
In the event of a shortage of money or the identification of non-payment, dubious banknotes, a seal with twine from an opened bag and an act are presented to the donor of money for review, if he so requests. In these cases, the seal from the bag is not depersonalized and is kept by the controlling employee for 10 calendar days.
The procedure for accepting cash in the postoperative period
Acceptance of cash from organizations, bags with cash and other valuables from organizations and collectors after the end of the operating day of a credit institution is carried out by evening cash desks. An announcement is posted about the opening hours of these cash desks.
The cash worker of the evening cash desk is given a seal with the inscription "Evening cash desk", an imprint of which is affixed to the receipt cash documents accepted by him.
Funds are deposited at the evening cash desk upon an announcement for a cash contribution. Registration of the announcement and acceptance of money from clients are carried out in the general order.
At the end of the receipt of cash, the cashier and accountants reconcile its actual availability with the data of incoming cash documents, the cash journal upon receipt and sign the cash journal upon receipt.
Banknotes and coins counted, formed and packed by the cashier of the evening cash desk, respectively, in packs and bags, receipt cash documents, cash register and seal at the end of the operations of the evening cash desk are stored in a safe. The safe is closed by cashiers and accountants and handed over under protection in the manner prescribed by the security agreement or the ordering document of the credit institution.
In the morning of the next day, the cashier and accountants of the evening cashier take the safe from the guards and hand over the cash and receipt cash documents to the head of the cashier against signature in the cash register upon arrival. Having compared the amount of cash received with the data of incoming cash documents and the cash register for receipt, the head of the cash register, if the amounts match, signs in the cash register. Upon arrival, the head of the cash register transfers incoming cash documents and the cash register to the chief accountant (his deputy). After an appropriate check, the announcements for the contribution in cash are returned to the head of the cash desk.
In case of discrepancy between the amount of cash received and the data of the cash register and receipt documents, the head of the cash desk finds out the reasons and draws up an act about this.
The procedure for issuing money to organizations
Issuance of cash to organizations with their bank accounts made on cash cheques.
To perform debit cash transactions, the head of the cash desk issues the necessary amount of money to the cash workers of the expense cash desks against a signature in the ledger of accepted and issued money (values). The cashier records the amount received in the ledger of received and issued money (values).
To receive cash, the client presents a cash receipt to an accountant. After an appropriate check, he is given a control stamp from a cash check for presentation to the cashier.
Upon receipt of the check, the cashier:
Checks for the presence of signatures of officials of the credit institution who issued and verified the money check, and the identity of these signatures with the available samples;
Compares the amount indicated in the cash receipt in figures with the amount indicated in words;
Checks the presence on the money check of the client's signature in receiving money and the data of his identity document;
Prepares the amount of money to be issued;
Calls the recipient of money by the number of the check and asks him for the amount of money received;
Checks the number of the control stamp with the number on the check and sticks the control stamp to the check;
Recalculates the amount of money prepared for withdrawal in the presence of the client;
Gives money to the recipient and signs the check.
The cashier issues banknotes in full and incomplete bundles and full spines according to the amounts indicated on the overlays and parcels, the coin - in full, incomplete bags, packages, tubes according to the inscriptions on the labels for bags and packages, tubes, provided that the packaging is intact.
Full and incomplete bundles of banknotes, bags, packages, tubes with coins and full banknote spines with damaged packaging, as well as incomplete banknote spines, individual banknotes and coins are issued by a cashier by sheet and by piece counting.
Transactions in which the client, without depositing money, simultaneously presents a cash check and an announcement for a cash deposit, is not allowed.
The recipient of money, without leaving the cash desk, in the presence of the cashier who issued the money, accepts banknotes according to the inscriptions on the top overlays of the packs, checking the number of spines in them, the integrity of the packaging and seals (cliche prints) and the availability of the necessary details, full spines, not packed in packs, and individual banknotes - by sheet counting, coins - according to the inscriptions on the labels for bags with coins with checking the correctness and integrity of the packaging and seals, bags, tubes and individual coins - by circles.
The client has the right, at his own request, to recalculate the money received in a credit institution by sheet. Delivery of money to the premises for recounting by customers and recounting are carried out in the presence of one of the employees of the cash department of the credit institution. An act 0402145 is drawn up for the shortage or surplus of money identified as a result of the recount.
Issuance of cash to collectors for delivery on contractual terms to the organization is carried out according to money check issued by the specified organization in the general manner.
At the end of the operating day, the cashier checks the amount of money received by him under the report with the amounts indicated in the expenditure documents and the actual balance of money, after which he draws up a certificate of the amounts of cash received and issued, signs it and checks the cash turnover given in it with the entries in cash registers of accountants.
The reconciliation is made out by the signatures of the cash worker in the cash registers and the accountants on the certificate of the cash worker.
When making income and expenditure transactions by the head of the cash register, the turnover on receipt and expenditure of the cash desk is included in the summary statement of cash turnover.
Preliminary preparation procedure cash
Credit institutions may carry out preliminary preparation of cash at the request of clients on the basis of cash checks received from clients by accountants on the eve of the day of issue. The control stamp from the check remains with the client.
Preliminary preparation of cash is carried out by the head of the cash desk or a specially assigned cash worker.
The issuance of money by the head of the cash desk to a specially allocated cash worker for preliminary preparation and their return by the head of the cash desk from the cash worker are made against signature in the book of accounting for accepted and issued money (values).
The cash prepared for each document is invested in an individual storage facility of a closed type, locked with a key. The storage facility is provided with a label indicating the date of packaging and the total amount of money invested, as well as the signature and personal stamp of the cashier manager (cash worker).
PROCEDURE FOR THE FORMATION AND PACKAGING OF BANKNOTES AND COINS
Credit institutions in the Russian Federation apply a unified procedure for the formation and packaging of ruble cash.
Each 100 sheets of banknotes of the same denomination are formed into spines and banded, depending on the method of packing the pack, in a cross-shaped or annular transverse parcel post of the established sample, which has standard details: "Banknotes of the Bank of Russia", the amount, number and denomination of banknotes, the year of the sample, "Without guarantee. With receipt recalculate". The parcels shall be affixed with: the full official or abbreviated name of the credit institution (credit institution and branch; credit institution, branch and internal structural unit), bank identification code of the cash settlement center that carries out cash service credit institution (branch), date, name stamp and signature of the cashier who sorted and counted the banknotes.
Each 10 spines of the same value are formed into a full pack of 1000 sheets, which is supplied with top and bottom cardboard slips.
The top overlay has standard details: "Banknotes of the Bank of Russia", the amount, number and denomination of banknotes, the year of the sample. When forming a bundle of banknotes, the following shall be affixed on the top overlay: the full official or abbreviated name of the credit institution (credit institution and branch; credit institution, branch and internal structural unit), bank identification code of the cash settlement center providing cash services to the credit institution (branch), date packaging, a nominal stamp and the signature of a cashier who counted and formed banknotes into bundles.
Full roots of the same value, from which it is impossible to form full packs, are packed in incomplete packs. The top overlay of an incomplete pack shall contain: the full official or abbreviated name of the credit institution (credit institution and branch; credit institution, branch and internal structural unit), bank identification code of the cash settlement center providing cash services to the credit institution (branch), date, name stamp and signature of a cashier, the inscription "Banknotes of the Bank of Russia", the amount (in numbers and words), the number and denomination of banknotes, the year of the sample.
Full and incomplete spines of various denominations are formed into bundles that cannot contain more than 1000 sheets. The upper overlays of prefabricated bundles indicate: the full official or abbreviated name of the credit institution (branch), the year of the model issue, the number and amount of banknotes of each denomination, the total amount, date, personal stamp and signature of the cashier who recalculated and packed the bundle, as well as the inscription "team".
A pack of roots, bandaged crosswise, is tied with twine without knots and tears crosswise twice into four deaf knots and is supplied with a seal. The imprint on the seal has the following details: the abbreviated name of the credit institution (branch) or its bank identification code and the number of the cashier's seal.
A pack of spines wrapped in a cross-shaped or annular transverse parcel post is packed in a polyethylene sleeve (bag).
An imprint (impressions) of a cliché with details is affixed to the welding seam of the sleeve, the package: the full official or abbreviated name of the credit institution (branch) or its bank identification code.
The coin is packaged by cashiers according to their denominations in full and incomplete bags. The maximum amount of investment in one bag is for coins of denomination: 1 kopeck. - 40 rubles, 5 kopecks. - 100 rubles, 10 kopecks. - 250 rubles, 50 kopecks. - 1000 rubles, 1 rub. - 1500 rubles, 2 rubles. - 2000 rubles, 5 rubles. - 5000 rubles, 10 rubles. - 5000 rubles.
The coin is packed in bags without external seams. The coin can be pre-formed into packages or tubes, on which the number and amount of the coin's investment are affixed. The neck of the bag is stitched and tightly tied with twine without knots and tears. The ends of the twine are tied with a blind knot with a seal. The labels for bags with coins shall bear: the full official or abbreviated name of the credit institution (credit institution and branch; credit institution, branch and internal structural unit), bank identification code of the cash settlement center providing cash services to the credit institution (branch), packing date , amount, denomination of the coin, personal stamp and signature of the cashier.
With a partial withdrawal of a coin or its additional investment in a bag, the remainder of the coin is recalculated by the cashier in circles. The bag is sealed again, a label is attached to it signed by the cashier who formed it.
On the parcels of the spines and the top lining of the packs with old banknotes, on labels for bags with defective coins, the inscription "Dilapidated", "Defective" or other distinctive signs and symbols is affixed.
Bundles of banknotes intended for issuance to customers on the same day can be tied with twine crosswise without sealing the ends of the twine or sealed with polypropylene tape; bags with a coin can be tied with twine with a label attached without sealing the ends of the twine.
Collection of cash and other valuables
In the collection department for working with clients, a list of organizations, enterprises, institutions serviced by the collection department is maintained.
Organizations submit samples of seal impressions to the collection unit, which will be used to seal bags. The seal imprint contains the number and abbreviated name of the organization or its brand name. Samples of impressions of seals are certified by the head of the collection unit.
One copy of the certified sample of the seal is handed over to the organization for presentation to the collectors when they receive bags with valuables, the second copy - to the cash department of the credit institution to exercise control when accepting money from the collectors.
For each organization for the collection of cash, a security card is issued monthly with the assignment of the number indicated in the list.
The number of bags issued to the organization is determined by the amount of collected proceeds. Each bag is marked with a serial number.
The head of the cash collection unit draws up routes and schedules for the arrivals of collectors in the organization. The time of arrival and the frequency of service are set by the credit institution in agreement with the client.
The cashier of the organization writes out a forwarding statement for each bag of cash handed over to collectors.
The first copy of the bill of lading is included in the bag; the second copy - the waybill to the bag - is transferred to the collector upon receipt of the bag; the third copy - a copy of the transmittal sheet - remains in the organization.
Before receiving the valuables, the collector-collector presents to the cashier of the organization an identity document, a power of attorney to receive valuables, a security card and an empty bag. The cashier of the organization presents a sample of seal impressions, a bag with valuables and two copies of the accompanying statement.
In the event of a violation of the integrity of the bag or incorrect execution of the accompanying documents, the acceptance of valuables is terminated. In the presence of a collector, only those errors and defects are eliminated, the correction of which does not violate the work schedule of the team of collectors.
In case of refusal to hand over cash, the cashier of the organization makes an entry in the "Refusal" security card and certifies it with his signature.
At the end of the check-in, the collectors hand over the bags with cash to the cash department of the credit institution.
Collection of cash and other valuables from branches, internal structural divisions of a credit institution is carried out according to the inventory.
The inventory is compiled by the cashier manager of the branch, the cashier of the internal structural unit. The second copy of the inventory remains in the branch, internal structural unit, the first and third copies of the inventory are transferred to the collection unit.
The issuance of money or valuables to collectors in the branch is carried out against the signature of the senior brigade of collectors in the debit order.
Cash and other valuables delivered to the credit institution during the operating day shall be handed over to the head of the cash desk. A receipt order is issued for the amount of money or valuables delivered.
Organizations (IEs) independently determine measures to ensure the safety of cash during cash transactions, storage, transportation, as well as the procedure and terms for conducting internal checks of cash (clause 7 of Bank of Russia Directive No. 3210-U dated March 11, 2014). The procedure for conducting cash transactions in the Russian Federation as a whole is established by the Central Bank of Russia.
It is important for organizations and individual entrepreneurs to follow the procedure for conducting cash transactions. Indeed, for violation of this order, not a small fine threatens (part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation):
The organization must have a cash limit.
Cash limit - the allowable amount of cash that can remain in the cash desk of the organization at the end of the working day. Overlimit amounts are subject to deposit with the bank.
The organization determines this limit independently based on the nature of its activities, as well as taking into account the volume of receipts and cash withdrawals.
The formulas for calculating the cash limit can be found in ours.
It is important to note that organizations related to small businesses (SMEs), as well as individual entrepreneurs, have the right not to set a cash desk limit and keep as much cash as necessary in the cash desk (clause 2 of the Directive).
You can check whether your company belongs to the SMP on the website of the Federal Tax Service.
In separate subdivisions (OS) that deposit cash in the bank, a cash limit must also be set. Moreover, the parent organization, if it has an EP, is obliged to set its own limit, taking into account the limits of these OPs (clause 2 of the Directive).
The document, which sets the cash limit of a particular OP, the parent organization must transfer to this unit.
Amounts in excess of the established limit must be deposited with the bank.
True, the excess is allowed on the days of payment of wages / other payments, including the day of receiving cash from the bank for these purposes, as well as on weekends / non-working holidays(if the company conducts cash transactions on these days). In this case, the company and its officials are not threatened with any penalties.
In addition to the cash limit, there is also a limit for cash payments between organizations / individual entrepreneurs. This limit is 100 thousand rubles. within the framework of one contract (). That is, for example, if an organization buys goods worth 150 thousand rubles from another legal entity under one contract. and plans to make payments in installments, then the amount of all cash payments should not exceed a total of 100 thousand rubles, the rest of the amount should be transferred to the seller by bank transfer.
With physicists, organizations / individual entrepreneurs can exchange cash (receipt / issue) without any restrictions (clause 6 of the Directive of the Bank of Russia dated 07.10.2013 N 3073-U).
Of course, the documentation of each cash transaction is of considerable importance. After all, an unregistered operation can lead to the fact that the money “on paper” will not coincide with their actual amount. And this, again, is fraught with a fine.
Cash transactions must be conducted by a cashier or another employee appointed by the head of the organization / individual entrepreneur.
The cashier must be familiarized with his duties against signature (clause 4 of the Directive).
If several cashiers work in an organization / for an individual entrepreneur, one of them should be assigned the functions of a senior cashier.
By the way, the head / individual entrepreneur can take over the conduct of cash transactions.
Cash documents (PKO, RKO) are drawn up by the chief accountant or another person whose duties, by order of the head / individual entrepreneur, include the execution of these documents. Also, cash documents can be executed by an official of a company or an individual with whom contracts have been concluded for the provision of accounting services (clause 4.3 of the Instruction).
Individual entrepreneurs, regardless of the taxation regime applied, may not draw up cash documents, but provided that they keep records of income and expenses / physical indicators (clause 4.1 of the Instruction, clause 2 of the Letter of the Federal Tax Service of Russia dated 07/09/2014 N ED-4-2 /13338).
At the same time, when registering cash documents on paper, the cashier is provided with a seal or stamp (for example, a seal with the name of the company, its TIN and the word “Received”). Putting a seal/stamp on cash documents, the cashier confirms the cash transaction.
If the manager himself is engaged in conducting cash transactions and processing cash documents, then, accordingly, only he should sign cash documents.
As we noted above, cash at the cash desk is carried out according to PKO.
Upon receipt of a cash receipt order, the cashier checks (clause 5.1 of the Directive):
The cashier accepts cash by sheet, piece counting. In this case, the person depositing cash at the cash desk should be able to observe the actions of the cashier.
After counting the money, the cashier checks the amount in the PKO with the amount actually received, and if the amounts match, the cashier signs the PKO, puts a seal/stamp on the receipt for the PKO and gives this receipt to the person who deposited the cash.
When making settlements using CCP or BSO, a cash receipt order can be issued on total amount accepted cash at the end of the cash transaction. Such a PKO is filled out on the basis of the CCP control tape, stubs of strict reporting forms (SRF), equated to a cashier's check, etc.
Further movement of PKO within the organization and its storage depends on the rules established by the head of the company. PKO should be stored for 5 years (clause 362 of the List, approved by Order of the Ministry of Culture of Russia dated August 25, 2010 N 558).
When issuing cash from the cash register, you need to issue a cash register. Having received it, the cashier checks (clause 6.1 of the Directive):
When issuing cash, the cashier must check the availability of supporting documents listed in the cash register.
Before issuing money, the cashier must identify the recipient by passport (another identity document). Issuance of cash to a person not specified in the cash register is prohibited.
Having prepared the required amount, the cashier passes the cash register to the recipient for signature. Then the cashier must recalculate the prepared amount so that the recipient can observe this process. Issuance of cash is carried out by sheet, piece counting in the amount indicated in the RKO. After the issuance of money, the cashier signs the RKO.
As well as PKO, RKO are stored for 5 years according to the rules established by the head of the organization.
Payment of wages is carried out according to payroll (Form No. T-49, approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1) / payrolls (Form No. T-53, approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1) with drawing up a single cash settlement settlement (for the amount actually paid) on the last day of salary payment or earlier if all employees received their salary before the deadline. Moreover, in such a cash register it is not necessary to indicate either the full name. recipient, nor the details of an identity document.
The term for the issuance of salary cash is determined by the head and must be indicated in the statement. But be aware that given term cannot exceed 5 business days, including the day the money is received from the bank (clause 6.5 of the Directive).
The employee must sign the statement.
If on the last day of the salary payment one of the employees did not receive it, then the cashier in front of his last name and initials in the payroll / payroll puts an imprint of the seal (stamp) or makes the entry “deposited”. Then the cashier:
If we are talking about some kind of one-time payment (for example, paying a salary to a resigning employee), then it makes no sense to draw up a statement - you can issue money immediately according to cash settlement in the usual manner.
In this case, the RKO is drawn up on the basis of, written in any form, or the administrative document of the organization / individual entrepreneur (clause 6.3 of the Instruction). This statement must contain information on the amount of cash, the period for which the money is issued, the signature of the head and the date.
The presence of the accountant's debt on the amounts previously received under the report is not an obstacle to the next issuance of funds to him.
When the parent organization receives money from its OP, an incoming cash order is also issued, and when issued, an outgoing cash order is issued. Moreover, each organization determines the procedure for issuing cash to its OP on its own (clause 6.4 of the Directive).
Cash intended for one recipient can be given to another person by proxy (for example, receiving a salary for a sick relative). In this case, the cashier must check (clause 6.1 of the Directive):
In the payroll / payroll, before the signature of the person to whom the money is issued, an entry “by proxy” is made.
The power of attorney is attached to cash register / payroll / payroll.
If the cash withdrawal is made under a power of attorney issued for several payments or for receiving money from different legal entities / individual entrepreneurs, a copy of such a power of attorney is made. This copy is certified in the manner prescribed by the organization / individual entrepreneur and is attached to the cash register.
In a situation where the recipient is entitled to several payments from one legal entity / individual entrepreneur, the original of the power of attorney is kept by the cashier, with each payment, a copy of the power of attorney is attached to the RKO / payroll / payroll, and with the last payment - the original.
If the company or individual entrepreneur has several cash desks, then cash transfer operations during the working day between the senior cashier and cashiers are recorded by the senior cashier in the ledger of funds received and issued by the cashier (Form No. KO-5, approved by the Decree of the State Statistics Committee of the Russian Federation of August 18 .1998 N 88).
The OP sends a copy of the cash book sheet to the head organization. The procedure for such a direction is established by the organization itself, taking into account the time period for compiling accounting / financial statements.
They may be on paper or in electronic format(clause 4.7 of the Directive).
Paper documents are drawn up by hand or using technical means, such as a computer, and signed with handwritten signatures.
Corrections can be made to documents drawn up on paper (except for PKO and RKO). Persons who have made corrections must put the date of such correction, as well as indicate their surname and initials and sign.
Documents drawn up in electronic form must be protected from unauthorized access, distortion and loss of information.
Electronic documents are signed electronic signatures.
It is prohibited to make corrections to documents issued in electronic form.
sub-accounts 50.01 "Cash office of the organization", 50.02 "Operating cash desk", 50.03 "Money documents". Sub-accounts are also provided here for organizing foreign currency accounting - these are 50.21 "Cash of the organization (in currency)" and 50.23 "Money documents (in currency)".Account 50 and most of its subaccounts use the Cash Flow Items subaccount as a subaccount. While creating cash documents, first of all, the system prompts you to select a cash flow item.
Main normative act, which regulates in sufficient detail the features of registration and accounting of cash transactions in an organization, is the "Procedure for conducting cash transactions in the Russian Federation", approved by the decision of the Board of Directors of the Central Bank of the Russian Federation on September 22, 1993 No. 40.
Consider the features of cash receipts at the cash desk and the implementation of this process in 1C: Accounting.
The receipt of funds at the cash desk of the organization is processed incoming cash order. It is commonly referred to as PKO for short. The PKO form is approved in the Decree of the State Statistics Committee of August 18, 1998 No. 88 "On approval of unified forms primary accounting documentation on accounting for cash transactions, on accounting for inventory results ". There it is called:" Form No. KO-1 ". PKO (his appearance we will consider a little later) consists of two parts - an order and a receipt. When funds are deposited at the organization's cash desk, a receipt is issued to the person who deposited them, and the order remains with the organization.
The order of movement of PKO through the instances of the organization, in short, is as follows. The accountant writes out the PKO, the organization stamps the PKO, signs it Chief Accountant(or other authorized person), after which the order is transferred to the cashier, who checks the details of the order, receives money from it and issues a receipt to the person who deposited the money.
Even before we get acquainted with the features of filling out a document that is used in 1C: Accounting, let's consider the issue of separating the functions of an accountant and a cashier in the automated processing of cash orders.
The accountant can create incoming cash order, print it out on a printer (in order to put the necessary signatures and seals on a paper copy of the order) and hand it over to the cashier. At the same time, the accountant, after the formation electronic document, writes it in the system, but does not spend - that is - clicks on the button burn in the form of a document and does not touch the button OK. After the document is written, it will be saved in the database, but will not form any register movements. That is, the document will be, but there will be no impact on the state of accounting, on the state accounting registers, he will not. When the cashier completes work with the PKO, receives the required amount on it - he can find the document in the database, open it and conduct it by clicking on the button Spend in the form of a document.
Well, if the money for the PKO is never paid, the document will remain recorded, but not carried out, that is, it will not affect the state of accounting.
By the way, the cashier, in addition to the above manipulations with the PKO, must register the order in the cash book (F No. KO-4). 1C: Accounting takes over the formation of the cash book. Despite the fact that accounting is almost completely automated, some information - such as the same PKO or cash book sheets - has not yet been fully entrusted to electronics. Therefore, much - in particular - cash book sheets, which we will discuss below, have to be printed, filed, stored - as in ordinary accounting.
The procedure for processing documents in each particular accounting department may differ from the standard one. By the way, this applies not only to cash transactions.
In order to open the list of documents for PKO, you need to run the command Cash desk > Incoming cash order. In the list box that appears, click the button Add- a window for selecting the type of document will be displayed (Fig. 5.2).
Rice. 5.2.
The following lists the types of documents by which you can organize the receipt of funds, as well as examples of operations with accounting records containing correspondence accounts. Please note that hereinafter we will mainly show schematic transactions, which will be converted to a more detailed form during accounting. For example, in 1C: Accounting, account 50 is not used in postings - it is represented in postings by its subaccounts.
| № | Type of document | Business operations | D | To |
|---|---|---|---|---|
| 1 | Payment from the buyer | Revenue received from the sale of goods, works, services | 50 | 62 |
| 2 | Reception of retail proceeds | Accepted funds from the operating cash desk to the cash desk of the organization | 50.01 | 50.02 |
| 3 | Return of funds by the accountant | The balance of the accountable amount was handed over in cash to the cash desk of the organization | 50 | 71 |
| 4 | Supplier refund | Received previously paid funds from the supplier for underdelivered products | 50 | 60 |
| 5 | Received funds in the bank on check No. ___ for the purposes of _____ | 50 | 51 | |
| 6 | Settlements on credits and loans with counterparties | Received funds on account of repayment of a commercial loan | 50 | 76 |
| 7 | Other cash inflow | Received proceeds from the sale of fixed assets, materials, intangible assets, etc. | 50 | 91, 76 |
| In the course of the inventory, cash surpluses were identified, the identified surpluses were credited to the cashier | 50 | 91 | ||
| Funds were received from employees of the organization as compensation for damage from materially responsible persons, payments for services, etc. | 50 | 73 |
Let's consider a small example. On January 16, 2009, the cash desk of the organization received cash from the current account in the amount of 10,000 rubles.
For the created PQS, select the type of document Getting cash from the bank, the PKO form will open, which you need to fill out (Fig. 5.3).
Here we fill in the props Sum- enter 10,000 rubles, on the tab Payment details set the following parameters:
Recall that analytical accounting in the context of cash accounting accounts (in particular, on account 50 and its sub-accounts) is maintained according to the subconto Cash flow item (CFD). The presence of this analytical section designed for automated filling Cash flow statement(Form No. 4). You will have to provide each "monetary" document with information about the DDS article. If for some reason your organization does not need Form No. 4, it is best to disable analytics for cash accounts ( Enterprise > Set up accounting options, tab Cash).
Tab Seal needed to fill in the details that are used when printing a document. In order to print the POI, click on the button Seal. The screen (Fig. 5.4) will display the PKO form - the same Form No. KO-1, which we talked about above.
Let's press the button OK in the document window, it will be recorded, posted and displayed in the document list window Receipt cash orders.
Often, after the document is written down and carried out, it becomes necessary to clarify the details of its implementation. For example, in order to find out exactly which postings this document generated, in which registers the entries were made. Please note that in order to learn more about document, you need to select it and click on the button, which is located on the toolbar of the document list window. The result of pressing this button is shown in Fig. 5.5.
Moreover, this window provides not only data on the posting, but also allows you to edit it manually (by checking the appropriate box), as well as get a full report on the document with detailed information about all movements of the document by registers. For this information, click on the button Document movement report in the window The result of the document. The Document Movements report displays the same data that is displayed in the Results Viewer document, however, all of them are placed on one sheet - this is convenient for quick viewing and for printing.
When filling out PKO and other cash documents(by the way, this applies to any 1C: Accounting documents in general), it is very convenient to use the input mechanism on the basis. It allows you to enter one document based on another. This way of entering documents seems quite logical - after all, documents quite often contain repetitive information and it is quite possible to use this information.
You can enter PKO on the basis of documents such as Buyer's invoice, Sale of goods and services, Commissioner sales report, Retail sales report.
PKO itself can serve as the basis for filling out the document. It may be a document Reflection of VAT accrual, Account cash warrant, Invoice issued.
Now let's look at cash outflow from the cash register.
