of any enterprise, one way or another, connected with cash or bank transfer.Accounting for cash, cash and non-reflected in accounting in the accounts:
50 - Insurance Fund, which reflect transactions related to cash payments;
51 - a current account, where the operation is carried out by wire transfer through the bank;
52 - applies if the company has payments in foreign currency;
55 - funds in the checkbooks, letters of credit, corporate bank cards;
57 - funds for which an operation of the enterprise, but not received for some reason, on a certain date at a bank.
Generally, accounting of funds is mainly done on the accounts of 50 and 51. It is for these bills pass most of the financial transactions.
Accounting for cash on the current account for payments made between companies with credit organizations.
Basic operations for the current account - this money transfer money orders to pay for goods, materials and services.Also, calculations are made with the budget, but there is one more thing, the tax authorities can withdraw from the account of the amount in payment of arrears and interest on taxes.The collection is made for the payment request without further authorization.Payments can also request the organization to settle with the recipient, such as services, but in this case with the acceptance of the payment request.Also, with the current account, you can withdraw cash on the checkbook for certain purposes: salaries, purchase of goods and others. These checkbook in the purposes for which the funds are taken must be documented.
Cash accounting is controlled by the bank statements.It reflects all the proceeds to the account, and disposal providing analytical data on counterparties.To extract applied payment orders and supplier invoices.
Currently, banks are working in the direction of the non-contact customer service.With the help of the Internet and the program "Bank-Client" ("Savings line"), the company conducts operations in the current account.
Accounting for cash through the cashier at the enterprise is conducted on account 50 Cash payments to make payments to employees for wages, to make payments to suppliers for delivery of funds on account.Legal entities may carry out calculations, but there is a limit: one contract should not be more than 100 thousand. Rubles.Also, companies are obliged to provide at the beginning of the year to the bank account cash limit, which is approved by a certain amount for every day.Daily revenue from box office to be expended to collect or to the rest of the box office does not exceed the approved limit.
Cash accounting is carried out using primary documents: Receipt, disbursement vouchers - as well as keeping records of all transactions in the cash report and cash book.Primary documents must conform to the shape of standardized documents and fill in the blanks or finished by printing on a computer.Cash book, similarly, can be formed in electronic form if the accounting is in the program, but not necessarily daily printed and pinned into a folder, and then at the end of the reporting period, sewn and strung together.
