procedure of cash transactions in Russia regulated basic instructions CBR number 40 of 1993.All operations are carried out by cash on standard forms, approved as primary documentation for all business enterprises.
all enterprises regardless of ownership held to account for cash transactions used orders (credit and debit).
account cash warrant is strictly regulated form number KO-2.
all cash documents are recorded in the book of the special account, as are the primary financial documents.
obligating documents, the form of which includes the following required details: It contains the name of the entity and its affiliated companies, state enterprise codes, date and registration number, correspondent account and sub-account.
How to fill in the account cash warrant? Clarity filling and inerrancy is essential.Errors and inaccuracies correction should not occur in the cash documents. First of all, on the issue of money cash warrant should not be carried out without the required signatures of two executives (chief accountant, head).Without their signatures cashier can not carry out flow of funds.
account cash warrant after the issue of the money once it is signed by the cashier, and all documents attached thereto shall be redeemed stamped "Paid".
When issuing cash an individual that is not included in the list or does not work at the enterprise, the cashier is obliged to require the provision of documents that serve as proof of identity.Data received document (name provided by document number, date, place of issue and issuing authority), the cashier must be recorded in the account cash warrant.Following the issuance of money by proxy, she immediately filed a withdrawal slip.If extradition is granted power of attorney and is conducted by a separate statement, before the signature of the person receiving the cashier makes a remark, "by proxy".And after this amendment the person receiving the funds, puts his signature.All possible entries in a document made by the recipient personally or blue ink ballpoint pen.Account cash warrant compared with separate statements includes the spelling amount received, not only in words but also in figures.
operations with cash assets (receiving money issuance) may be carried out on cash orders only to the day of issue and drawing.At the end of the day the cashier on the basis of the available data on the primary cash instruments fills the ledger of cash transactions.Book at the box office is conducted in two mandatory copies.The second instance is running under the blueprint.As a result, the day after completing a copy of this book, made a blueprint, stitched together with primary and further orders shall be processed in accounting.
For example, given the salary for May 2012.But the list of people included in the list, there is one employee who is at present in hospital.For further wages due to him he treats his wife with a power of attorney.Moreover, the power of attorney certified by the chief doctor of the hospital, which treated a sick worker.In this case, the cashier is obliged to check the passport details of the recipient specified in the authorization, with the data of the original passport.At the slightest doubt, the cashier has the right to check the veracity of the power of attorney issued.Next you need to make a mark in the statement "by proxy" and get a list of the recipient.After obtaining a power of attorney is attached to the sheet, and with the knowledge and obligating For accounting.
