Perhaps there is no such enterprises, which could, of its business, not to deal with such a concept as "cash transaction."Whether Accounts receivable, payment of salaries to its employees and other expenses, such as payment of travel or business needs - all this is not a complete list of the working moments, which require strictly execute the order of cash transactions.
But what is this concept - "cash transactions"?And what is the procedure for their conduct?
under them should understand the reception and storage, as well as spending as cash currency and monetary documents.
record keeping for cash transactions there is a certain number of requirements, which are as follows:
- Documents reflecting the movement as cash and cash documents should be made out correctly and on time.
- Control over the use of earmarked funds and their safety.
- Compliance with cash, as well as settlement and payment discipline.
Every company that has a cash register must get a cash book, located at the cashier in a single copy.Besides, it is supposed to be laced, numbered, printed.The book is certified by the signature of the director and chief accountant.
It is in this book every day, the cashier enters the available balance of the money that a ticket office in the early days of the movement (the parish, flow rate) during the day period and the remainder at the beginning of the next.Each entry must be made in 2 copies, one of which remains in the book itself, and the other must be transferred to the accounting department, which will report to the cashier.
Corrections in cash documents are inadmissible.
In order to carry out the synthetic accounting of cash transactions, intended use of the main active account 50 "Cashier", where the values of the initial and final balance will reflect the availability of funds at the beginning and end of the reporting period.The debit of the account serves as an indicator of income and credit, on the contrary, keeps track of cash flow.
responsible for the order of cash transactions rests on the shoulders of the director.According to Russian law, a person violating the cash discipline must be punished.
these days due to the ubiquitous computing became possible maintenance of an electronic cash book, which greatly simplifies the job of the cashier.However, in such circumstances, the work necessary to carry out regular checks of the software tools that provide cash processing documents.
Made a modern changes not only in the technical aspects of cash transactions, and they are very concerned about their conduct.
In September 1993, the Board of Directors of the Central Bank of Russia was approved by the decision, which was adopted by the order of cash transactions 40, which, in addition to the general provisions include:
- Guide for reception and delivery of money in cash, as well as the order of registration of cash documents.
- Directive of cash books and storing money.
- rules of the audit offices, as well as compliance control over cash discipline.
document also has four annexes:
- Description of signs and rules whose purpose - to determine the denomination of the payment of money (bank notes) and coins Bank of Russia.
- Guide to transportation and storage of money
- technical strengthening of cash on the premises and equipment of the enterprises of their alarm system.Requirements for technical safety.
- form preparation of the report on the audit at the box office.
Almost nineteen years the order of cash transactions was a similar set of rules and was canceled as the loss of power of regulation in January this year with the entry into force of the Regulation № 373-P.
To use a comparison of both normative document, it may be noted that in the new version it is a positive change.However, some issues remained unresolved.
In short, those who are directly interested in the procedure of cash transactions in the power of professional activity or for some other reasons, it is useful to Regulation №373-P closely examined.
