Cash Book is a special form, which reflects all the operations associated with cash.It takes into account every receipt and payment of the money.Maintaining the cash book should be the cashier.In any organization, should theoretically be only one such book.At the same time it then enumerated lists, string together, they stamped the organization.At the end of the book is a record of the number of numbered pages, where the chief accountant and head of the company affixed their signatures.Sometimes, however, organizations that have their own subdivisions (representative offices, branches), can not do a single cash book, sincevery difficult, and in some cases even impossible every day to bring all of the revenue and cash documents related to the main office.Moreover, on the very first page of the cash book is a line designed to specify the structural unit of the organization.This is an indirect proof that the possibility of a separate cash book keeping each division.
Entries report cashier should be made in two copies (via carbon paper).At the same time keeping a cash book provides the first copy remains in it, and the second is a direct report of the cashier.Items marked with the same serial number.The order of conducting cash book prohibits any erasures and corrections that were not specified.However, after the error is stipulated, can be made corrections that must necessarily be certified (signed) chief accountant and cashier.
Keeping the cash book stipulates that all records should be recorded immediately after issuance or receipt of money in cash.At the end of the day the cashier spends count totals for all transactions of the day, brings the balance of cash and cash desk with supplies and credit cash order sends a report to the accounting department.Upon receipt of all required documents cashier, accountant should sign the master copy of the book.
Keeping the cash book should be daily.This should take into account the remaining amount of money on hand at the end of each day.Needless to say, accountants and other counting workers who have the right to sign documents offices should not serve as a cashier.With regard to the monitoring of compliance with the proper conduct of the book, it should be made the chief accountant.
as an organization, as well as to individual entrepreneurs, banks have requirements to set a limit balance of funds on hand.All amounts in excess of the set limit should be put credit institution.That is why the banks and demand that everything complied with keeping a cash book.SP is regarded on a par with any other organization.However, this is not entirely correct, becauseentrepreneurial money is not separated from the personal.Therefore, the law does not set any restrictions on their spending.
However, as employees of credit institutions as well as employees of the Tax Inspectorate believes that the entrepreneur should be settled the same laws as the work of all entities.In the process of removing the tax registration or during the audit, SP tax authorities may require the presentation of cash book.Insisting on his own, often mention the responsibility of tax inspectors and fines.In fact, SP is only liable in case of violation of the desired order of execution of cash transactions, but not for lack of cash book.
