As you know, many businesses, in accordance with the law, may not keep accounting records.But this statement is, oddly enough, does not apply to cash discipline.All organizations and individual entrepreneurs, regardless of occupation, the tax system and the availability of the cash register, cash transactions must take into account, of course?If there are payments in cash.
With regard to IP, the earlier, before 2012, the obligation to comply with cash discipline has been a contentious issue.Now, after that date, everything fell into place and, in accordance with the new order of registration offices, IP, as well as any organization, process cash transactions in full.
It is known that some entrepreneurs are exempted from having a cash register.This applies, for example, IP, leading activities, taxable UTII.But that does not exempt them from the obligation of registration of all documentation relating to the cash register.For this reason, many entrepreneurs do not give up the use of cash registers.In addition, the CCP - a necessary and useful tool for internal accounting and control of cash flow, although a lot of money to spend on the maintenance of cash registers.
So, what is the proper management of cash owner?First of all, even though the contents of the cash register and all personal budget is an entrepreneur, every arrival and departure of funds is required to be recorded and be made out in due course.IP, as well as all commercial organizations, draws every parish money credit cash order, every expense - expense, conducts all the necessary logs and monitors each Z-report.
Receipt (FFP) and consumables (CSC) cash warrant expense report for the issuance or receipt by the FE money to buy anything for the conduct of operations, the magazine of the cashier and the cash book - all these documents have standardized forms, which changeunacceptable.Z-report - a report issued by the cash register at the end of the shift.Its change, of course, not only unacceptable, but not available.
So, during the day every movement of cash is secured by FFP and RKO.At the end of the day, SP or a person designated by him as a cashier performs the process of closing shifts, taking Z-report and verifying the data presented in it, with the actual presence of money at the box office.Further details of all cash orders, credit and debit, shall be entered in the cash book, the form of which is composed of the following items: Balance at the beginning of the day, the arrival of the documents, documents flow, balance at the end of the day.After filling in the cash book you need to verify its residue, Z-report and the actual availability of the money.All, of course, it must be the same.
Starting with the same 2012, at the cash register, SP emerged limit cash.It is calculated at the beginning of the year on their own and can not be changed until the end of the year.If the amount of cash on hand exceeds the prescribed limit, they must hand over to the bank.However, with regard to real-life entrepreneurs, all of the money on hand, it takes away any time he needs.Of course, he has a right, as box office, as already mentioned above, this is personal money of the entrepreneur.It also accounts for the RKO.Therefore limit cash SP usually not exceeded.
After registration cash book SP with CMC, or cashiers, make data logging cashier-operator.This requires a Z-report.It is because it is taken all the necessary information.
