Every organization, regardless of its size, in the implementation of almost any kind of activity is faced with the need to use cash.And if required to pay for materials or services ordered, tend to use non-cash payments, the payment of travel and other expenses takes place by means of cash.To this end, the company creates a cash register and accounting of cash transactions must be conducted in accordance with laws and regulations.
Organization of control over cash accounting is done, and its efforts are aimed at strengthening the payment discipline, as well as to ensure proper use and allocation of financial resources.In turn, the accounting of cash transactions involves the correct, complete and timely documentation of, and the legality of transactions with cash.
synthetic, as well as more in-depth analytical accounting of cash operations and monetary documents include keeping appropriate accounts.For example, on a specific account number 50 (in terms of accounts, it is called - "Checkout") reflects the remainder, the receipt and issuance of cash and monetary instruments related to the entire total box office of the enterprise.If you want to open a sub-account number 50-1, named "Cash of the organization", and for each currency should be opened a separate account.
score 50-2 (the name - "Operating cash") is needed if the organization carried out the movement of funds at the box office operational areas, trade offices and stopping points.
Sub-numbered 50-3, referred to as "monetary instruments" reflects on hand stamps, fully paid flights, bill documents, as well as the brand registration fee in the amount of real (actual) costs incurred in their acquisition.Analysis in this case involves the accounting of the documents by type.
Accounting for cash transactions in the enterprise is impossible to imagine without filing the appropriate documents.Their list includes Incoming (CO-1) and therefore expendable (CO 2) order the magazine to reflect the (registration) of all types of credit and debit cash documents (form KO-3), as well as cashbook approved form KO-4.
All existing organization they need cash, tend to receive in cash from their checking accounts.This requires another form of document - cash a check.Servicing banks to lend the organization of such checks in the form of books, containing 25 or 50 checks.
cash warrants are filling your order, governed by the relevant regulations.In addition, these documents can be issued as a manual mode and using a computer.
Cash book - a kind of register.In her account of cash transactions made in chronological order, and the correctness of controlled chief accountant.The organization can be only one such book, and it must be clearly numbered, carefully strung together and sealed without fail.Erasures and corrections in the documents providing accounting process, are unacceptable.In exceptional cases, the fix must be certified by the signature of the cashier and always - the chief accountant.
engaged in registration of cash documents are the following employees of the company: the chief accountant, the accountant or any other person determined by agreement with the head of the chief accountant, which should be reflected in the relevant administrative documents.In cases where, for whatever reason (a small company), and there is no accounting chief accountant, too, registration of cash documents made by the supervisor.The basis for the preparation of cash documents are various papers: payment and settlement and payroll, checks, statements, invoices.
for normal functioning of the enterprise, strict control of all spheres of activity is a prerequisite.That is why the accounting of cash transactions require special attention and systematization.In turn, proper documentation and preservation of documents and cash guarantee to meet all the urgent needs of the enterprise associated with the cash.
