Any economic activity, whether it works or perform various household services to the public and other enterprises, may be paid in various ways, including cash.It may be, for example, repair services for home appliances, hairdressing services, computer services and the like.To check the records of monetary assets used legal administrative regulations providing for the procedure of supervisory control over the completeness and accuracy of records received cash proceeds from the public and non-cash assets through payment cards.
cash discipline provides production control measures carried out in certain time intervals.The order of operations (receipt and consumption, keeping cash on hand) is regulated by the acts of the CBR.In a small number of organizations cash operations usually lead accountant, combined the duties of cashier, simultaneously with their main job.With an employee who performs the functions of the cashier, be sure to sign a contract of liability.This is due to the fact that it falls liability for ensuring the safety of money.
the beginning of each year any enterprise updates the following basic commands.This is - an order approving the accounting policy for the current year, the order and the staffing, indicating the total payroll organizations and individual salaries for positions, the order to cash discipline and functional duties of cashiers.All the orders are sent first employees cash for review, then to the accounts department of the enterprise for accounting.And cashiers engaged in work with the cash proceeds, become familiar with these documents a personal signature.
cash discipline provides for the implementation of cash transactions in strictly designated areas - isolated offices, equipped with metal safes and fireproof door.According to the guidelines approved by the Central Bank and the order of cash transactions issued an order on the establishment of a regulatory limit cash balance at the end of the working day.Implementation of the functions of the cashier be attributed to an individual or an accountant, not bound by the nature of its core business c Calculation of wages, either directly to the director of the company.This is done by laying a separate order of the functional responsibilities of the conduct cash transactions at a specific person with a mandatory formulation.For example, due to lack of staffing unit cashier, cashier responsibilities lay the (director).
works (services) for cash have a maximum size of such settlements between the two entities, or between the Company and individual entrepreneurs (SP), or between two IP.This limit, in accordance with the instructions of the Central Bank, established in the amount of one hundred thousand rubles.All settlements in one transaction over a specified amount must be in the form beznalovoy.
cash discipline also provides for implementation of cash payments for services rendered or work with CMC included in the state.Register CCP.Check
cash discipline tax inspection can be carried out in order of scheduled or unscheduled inspections.At the same time to verify the calculations with CMC inspection bodies first study all the documents related to the purchase and registration of the cash register, its commissioning.Carefully study the daily journal of the cashier for all days of the audited period, the rise of all acts to return the monies to clients, studied z-print reports from the fiscal memory CCP verifies the data on the hard copy and electronic counterparts.Checks credit and debit orders, expense reports, cash books and counters KKM.The data obtained are compared with the amount of revenue recognized in the tax records of the enterprise to determine the taxable base.
At any enterprise cash discipline involves the use of accounting forms defined sample for cash transactions.It can be registered by the State Tax Inspectorate cash books for receiving cash.These can be checks from the cash register.When issuing salary or travel cash used consumables such as warrants or statements of expenditure.Upon receipt of cash from the banking institutions of credit or obtaining cash proceeds are used directly from the customer credit slip.All credit and debit documents are mandatory details: name of the company, the date, the foundation for the preparation or issuance of whom (full name) and how much (in words and figures).The cash documents provided by making no corrections.All orders or statements should be made clear, without corrections.In the case of the issuance of money a person are not able to get them from the cash register in person can extradite its cash Attorney notarized power of attorney, which contains the passport data of the person, the validity of the power of attorney and types of income to be received on the document.
