How to correct the cash book.

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In accordance with domestic law, all organizations prescribed store available finance at the bank.At the same time most of the legal entity must produce a settlement between them in non-cash form.For the cash flow needed cash register, an employee who will work with her, and the book, which will keep a record of operations.Next, take a closer look especially filling documents.

Cash Book: why it is needed and how to fight it?

Practice shows that in most organizations, the turnover of funds is carried out in non-cash form.However, this does not mean that in the course of the activities of these companies do not use cash.If there is at least a small percentage of transactions concluded with banknotes, then the company should be cash book.How to keep this magazine?Who should contribute to it?These questions trouble many businesses.It should be noted that according to the law in 2014, the company, which has a register of income and expenses may not execute orders on transactions with cash.Accordingly, cash book, fill pattern which will be described later, they may not be carried out.However, some employers continue to use it.However, many organizations are drafting it wrong.In order to avoid problems with tax authorities, sanctions and other penalties should be with all pay attention to the operations performed and know how to correct the cash book.


Pending the entry into force of the new guidance on accounting for cash transactions in the law had no direct evidence that all entrepreneurs should be cashbook.Sample filling also not been established.In the practice of arbitration courts have been cases when the decision was made in favor of the entrepreneurs are not considered cash transactions in the journal.Since 2012 it has been accepted procedure for filling the cash book.Instruction prescribes mandatory presence of magazine operations to all entrepreneurs, regardless of what kind of tax system they use, if they commit cash transactions.For the preparation of false documents and other violations of the accounting discipline, which will be revealed when checking on the organization may impose penalties in the form of a fine.

Feature document

Before describing how to correct the cash book, it should be clarified that it is.From the above data it is clear that this is a special log to record all transactions with cash.In addition, the cash book is included in the list of documents financial statements.Resolution of the State Statistics Committee approved the form of an accounting journal.It is referred to as CO-4.The proper procedure for filling the cash book defined the relevant provisions.Regulations have been approved by the Central Bank in 2011.Knowledge about how to correct the cash book, it is very important as controlling the inspection check it frequently.Each year is a new document.

sample filling and maintenance of cash books Basics

document consists of 50 or 100 pages.With regard to when you need to keep a cash book, in accordance with the law found that the magazine is made from the beginning of the year and increasing.On the title page of the document is put period.If the log is over before the end of the year is new.Entries will not be interrupted and continues maintaining a chronological sequence.On the title page of the new magazine stated start date and the end of its execution.In this case, the sequence of documents is easily determined.Typically, the company gets a ready-made, printed in the printing cash book with lined with columns and graphs.You can make paper and in electronic form (how to correct the cash book in this format will be discussed below).All pages are numbered just around the magazine.The total number of sheets affixed at the end (on last page).The specified number of signatures to certify and chief executive officer.Stitched book seal the wax or mastic seal.

responsible person

At the enterprise there is an employee in charge of the cash book.How to keep this journal, specified in the relevant recommendations that an employee needs to know.This person carries out transactions with cash and making the information about them in the paper.The completed list shall be certified by signature.This means that the employee takes full responsibility for the operation and made the information.At the end of the working day an employee sends the remainder in cash accounts.However, it is transmitted and all documentation - primary credit and debit orders.The completed page of the book is also signed by the receiving accountant.If the latter is not in the company, the signature puts the head.This procedure is performed on a daily basis.In order to carry out cash transactions, the responsible officer, the chief commissioner shall on receipt be familiar with the duties, rights and responsibilities.If we talk about how to keep a cash book, SP, then the process is similar to that carried out in the organization.However, an individual entrepreneur is not always provided staff and, in particular, does not necessarily have the person responsible for committing accounting and cash transactions.If the SP has one, and it receives and the flow of funds.Accordingly, it makes logging himself and sign the completed pages.Those who do not know how to keep a cash book, accountant tips provided below to help navigate the requirements.

Cover Sheet

On this page, there should be the following information:

  1. for legal entity - full name, for IP - Full name entrepreneur, name of unit (if it is a branch).
  2. Lasts magazine.It may be a year or a certain date, if the document will be a few.
  3. of Enterprise.

inner part of the document

Talking about how to properly arrange the cash book, it should be noted that the records as consumable and Receipt shall be entered on the following page.At the end of the day, and the residue is reduced to incite up.To conduct operations being reported.Each page of the book consists of two parts with the line of separation.First half - page magazine, which make information about operations.In the second part of a report is the cashier.You can bend the sheet along the tear line and record a blueprint.After making the cut sheet information.The first part of the page is to be hemmed.To the report the documents confirming transactions (the papers called "primary").For example, it may be an extract from the order, credit and cash order, the application for the issuance of the advance authorization and so on.

Adding information in the graphs

top of the page to be the date of entry of information.Filling the sheet begins with the column, which indicates the beginning of the rest of the shift.Here is put the amount that is transferred from the end of the previous page.Next fit the sequence number for the cash warrant.His point in the "Document Number".In the following line fits the one who issued or received from someone this paper.If it is a physical person, that made Full name if legal entity - the name of the organization.The following graph indicates the number of correspondent accounts or sub-accounts.Fits into information that indicate the method of receipt or expenditure of cash.For example, the p / s - cq.51 salary - cq.70 customers and buyers - sch.62. It should be noted that these lines are not filled by individual entrepreneurs.Then follow the line "Flow" and "come".They put down the sum of numbers in rubles.Penny after the decimal point.For example, the amount of funds that are issued, as follows: 129.05 p.Each transaction is recorded immediately after the commission.Entries are made only on the basis of primary documents.In the "Transfer" provides information on the amount of transactions on the previous line.In the end it is necessary to calculate the overall result.He is entered in the column "The result of the day."The result is calculated separately for the issued money and receipt of funds.Further written "Balance".It is necessary to add up all the cash that is received and has remained from the previous day.Of this amount, deducted issued funds.Written in the book number must coincide with the actual state of cash on hand.Those lines which remained free, should be drawn.This is to ensure that no one is fill in the blanks.This is done by the letter Z. In the bottom of the page indicate the names of the cashier and accountant.In addition, it specifies the number drawn per day credit and debit orders.If the day was not made any cash transactions, the page is left blank.This residue is available at the end of the day, transferred to the next without any adjustments.

electronic version

widespread introduction of computer technology is not spared and the cash book.The electronic version of the magazine drawing greatly facilitates the work of employees.For reference book used by a special program.It displays the log on the computer screen.Graphs are filled the same way as described above.Every day, the responsible employee makes the necessary information, and in the end of the shift sheet prints.The paper version must have two parts: the report itself directly and supplementary half.The cashier signs the page.If an employee has an electronic signature, it is permitted to use it as usual.Each page is numbered.At the end, the book is formed from printed sheets.On the last page, it shows the total number of inserts.It shall be signed and sealed by the company.E-book be permitted once a quarter, rather than a year.Reports and documentation are sent to the finance department.

income and expenditure

cash in the cash receipt voucher is issued.Receipt - detachable part of it - must be stapled to the bank statement.Operations retirement funds are made, respectively, by one or more consumable orders.Upon delivery of cash to the bank officer issued a receipt and a warrant.The first stitched to the cashier, and the second - to the statement.

Corrections in the journal

If the book was made a typo, no significant influence on the reporting, it can be corrected.Pull up the sheets from the magazine is strictly prohibited.Not allowed the use of the stroke, marker, wipe away the blade, erasers and other similar manipulations.If slip does not imply changes in the balances of any period, the fixing it is as follows: carefully crossed out the incorrect entry is placed right next to.Adjustments must always be certified signatures.Handpainted himself must cashier and accountant.If patches on the page number, then each of them must be certified.If you make a serious mistake, cashier prepared statement addressed to the Chief Accountant.Head of the enterprise is going to the commission, which will be responsible for correcting.On his mistake is made accounting information.It describes the nature of the error and its correction method.

Verification reporting discipline

correctness of cash magazine has the right to control the banking organization, serving the company's account.The fact that the audit will be conducted, the head of push notifications.In the bank to assess the need to provide loose-leaf, fully furnished, reports cashier, together with the accompanying documentation and advance the paper, if the money were given under the report.In case the check will affect the current year, the magazine is no need to stitch (this is done at the end of the year).At the end of the control measures book will be returned to the company.This competent authority will issue a certificate of inspection performed by the accounting discipline.If the document will contain comments, they should be eliminated within a reasonable period of the supervisory authority.Also, the correctness of filling the cash book can check tax inspection.For violations identified during audits, sanctions may be imposed.It should be said that the inspector may impose a fine on the company in the event that errors were identified within two months of their approval.