In accordance with Russian law, all organizations, including all business entities should be required to hold their free funds to use the services of banks.And their settlements with other entities in most cases should be carried out by bank transfer.But all receipts and issuance of cash in national currency they have to be taken into account in the cash book.And the cash book should be carried out without exception, organizations and business entities (hereinafter - the organization), including individual entrepreneurs, who by the nature of their activities dealing with cash.
each organization with a legal personality and having the cashier, being a single cash book for keeping track of all the products it cash transactions in local currency.It does not take into account activities that occur separate subdivisions of organizations that have their own cash.Each such unit is a separate private cashbook, decorated and given to the organization in which it is affiliated.
total clearance cash book is usually the responsibility of the cashier of the organization.They issued its titular page, then enumerated lists, then be sure to string together cash book and the seal and signature of its director and the chief accountant.
Keeping the cash book and the responsibility of the cashier, who must make all records it in two copies (using carbon paper).Sheets cash book is divided into two parts - the inseparable and tear.The first copy (inseparable part of it), the so-called "loose-leaf" should remain in the most cash book.The second copy (detachable part) is "the Report of the cashier" and is a document according to which the cashier report on movement of cash on hand.The first and second instances, of course, must be identical and be numbered.
Given that under current conditions accounting records is carried out mainly with the use of computer technology, organizations can use the cash book and in electronic form.However, this must be performed three prerequisites.Firstly, the license must be purchased computer software for conducting cash book, consistent with the relevant regulatory and supervisory authorities.Secondly, it provided the necessary protection of the computer and the program directly from unauthorized access.And finally, thirdly, the cashier has to be trained with the principles of operation of such a program.
very same program for conducting cash book should provide not only a visual display its contents on the screen, but print out of the same documents that are required in a conventional cash book, namely "loose-leaf" and the "Report of the cashier."In addition, the program should provide for automatic page numbering of the book, and not allowing the intervention of the cashier.
At the end of each calendar year (or, in other terms, if the need arises), all previously printed daily "loose-leaf", filed in the appropriate order in the book, which is certified in the same way as a normal cash book.In addition, in the same period, cash book in electronic form should be transferred to an electronic medium and deposited in the archives of the organization.
control over correctness of conducting cash book an appropriate order should be the responsibility of the Chief Accountant or, if necessary, to another senior official.
