The procedure for preparing primary cash documents. Preparation of primary cash documents

Competent and accurate accounting cash transactions necessary for efficient work any enterprise. One of the directions in this area is registration of primary cash documents . They are a report form economic activity company and are subject to control by government agencies. Therefore, the process of preparing such documents requires a particularly responsible and professional approach.

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The procedure for preparing primary cash documents

The form of registration of primary cash documents is regulated by relevant legislative acts. Documents that do not meet the established standards cannot be considered valid. The list of main primary cash documents includes:

  • cash receipt order,
  • account cash warrant,
  • journal of registration of incoming and outgoing cash documents,
  • cash book,
  • book of records accepted and issued by the cashier Money.

IN source documents Changes can also be made in accordance with established standards. This rule does not apply to incoming and outgoing cash orders. Making any changes to these documents makes them invalid.

A cash receipt order (PKO) is used to register the fact of receipt of cash at the cash desk of an enterprise. The document states:

  • content of a business transaction,
  • tax amount,
  • attached primary and other documents with the date of their preparation and number,
  • code of the structural unit to which the funds are allocated.

An expense cash order (RKO) records the fact that cash is issued from the company's cash desk. This document is issued in one copy and contains information about:

  • content of the business transaction,
  • attached primary and other documents,
  • persons receiving cash, etc.

In the logbook for registering incoming and outgoing cash documents, PKOs, RKOs, and their replacement documents of payrolls and accounts are registered before they are transferred to the enterprise's cash desk.

Cash transactions are operations related to the receipt, storage and expenditure of cash.

To make payments in cash, each organization must have a cash register and maintain a cash book in the prescribed form.

Cash can arrive at the organization's cash desk from the servicing bank, from customers, or for other reasons. Cash can arrive at the organization's cash desk from the servicing bank, from customers, or for other reasons. Cash received by organizations from the bank is spent for the purposes specified in the check.

Organizations may have cash in their cash registers within the limits established by the bank in agreement with the heads of the organizations. If an organization has accounts in two or more banks, then the limit established in the first is brought to the attention of the remaining banks. If necessary, cash balance limits are revised. Organizations have the right to keep cash in their cash registers in excess of established limits only for wages and social security benefits. The storage period cannot exceed three working days, including the day the money is received at the bank.

The acceptance of cash by organizations when making settlements with the population is carried out with the mandatory use of cash registers or strict reporting forms in cases determined by the Government of the Russian Federation.

As a rule, cash issuance on account is made from the organization's cash desk. Organizations issue cash on account for business and operating expenses in amounts and for periods determined by the organization. Cash on account for expenses associated with business trips is issued within the limits of amounts due to business travelers for these purposes. The issuance of cash on account is subject to the full report of the specific accountable person on the advance previously issued to him.

Persons who received cash on account are obliged, no later than three working days after the expiration of the period for which they were issued, from the day of their return from a business trip, to submit to the organization’s accounting department a report on the amounts spent and make a final payment for them.

Cash transactions are formalized using standard interdepartmental forms of primary accounting documentation for enterprises and organizations, which are approved by the State Statistics Committee of the Russian Federation in agreement with the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation.

Cash is accepted by the organization's cash desk using cash receipt orders in form No. KO-1, signed by the chief accountant or a person authorized to do so by written order of the head of the organization.

About the receipt of money, a receipt is issued for the cash receipt order, signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register.

Cash issuance from the organization's cash desk is carried out using cash receipts in form No. KO-2 or other properly executed documents. A special stamp is placed on such documents (payment, settlement and payment slips, applications for the issuance of money, invoices, etc.), replacing the details of the cash receipt order. Documents for the issuance of money must be signed by the head, chief accountant of the organization or persons authorized to do so. If the documents, statements, accounts, etc., attached to the cash receipts orders have the authorization inscription of the head of the organization, his signature on the cash receipts receipts is not required.

In centralized accounting departments for the total amount issued wages one expense cash order is drawn up, the date and number of which are affixed to each payment (settlement and payment) statement.

When issuing money under an expense cash order or a document replacing it to an individual, the cashier requires the presentation of a document (passport or other document) identifying the recipient, writes down the name and number of the document, by whom and when it was issued, and selects the recipient’s receipt. If a document replacing an expense cash order is drawn up for the issuance of money to several persons, then the recipients also present the specified documents proving their identity and sign in the appropriate column of the payment document. However, in the latter case, the data on the identity document is not recorded on the monetary document replacing the cash order.

The issuance of money to employees of an organization can be carried out using a certificate issued by this organization, if it contains a photograph and personal signature of the owner.

A receipt for receipt of money can only be made by the recipient personally in ink or with a ballpoint pen indicating the amount received: rubles in words, kopecks in numbers. When receiving money according to a payroll (settlement and payment) statement, the amount in words is not indicated.

The issuance of money to persons who are not on the payroll of the organization is carried out according to cash receipts issued separately for each person, or according to a separate statement based on concluded agreements.

The cashier issues money only to the person indicated in the cash receipt order or a document replacing it. If the issuance of money is made by power of attorney, executed in the prescribed manner, in the text of the order after the surname, first name and patronymic of the recipient of the money, the surname, first name, patronymic of the person entrusted with receiving the money is indicated. If money is issued according to a statement, before the receipt of money, the cashier writes the following inscription: “By power of attorney.” The power of attorney remains in the documents of the day as an attachment to the cash receipt order or statement.

Payment of labor and payment of social insurance benefits are made by the cashier according to payments (settlement and payroll) statements without drawing up a cash receipt for each recipient. In this case, on the title (head) page of the payment (settlement and payment) statement, an authorization inscription on the issuance of money is made, signed by the head and chief accountant of the organization or persons authorized to do so. In a similar manner, one-time issuances of money for wages (when going on vacation, illness, etc.), as well as the issuance of deposited amounts and money on account for expenses associated with business trips, to several persons can be processed.

One-time payments of money for wages to individuals are made, as a rule, using cash receipts.

Upon expiration of the deadline for payment of wages and payment of social insurance benefits, the cashier must:

The accounting department checks the marks made by cashiers in the payment (settlement and payment) statements and calculates the amounts issued and deposited according to them.

The deposited amounts are handed over to the bank, and one general cash order is drawn up for the deposited amounts.

Incoming cash orders and receipts for them, as well as outgoing orders and documents replacing them must be filled out clearly and clearly by the accounting department. They can be written out by hand, typed on a typewriter, or prepared on a computer. No erasures, erasures or corrections are allowed in cash documents.

Incoming and outgoing cash orders indicate the basis for their preparation and list the documents attached to them.

Reception and issuance of money according to cash orders can only be carried out on the day of their preparation.

When receiving cash receipts and debit orders or documents replacing them, the cashier is required to check:

    The presence and authenticity of the signature of the chief accountant on the documents, and on the cash receipt order or a document replacing it - the authorization inscription (signature) of the head of the organization or persons authorized to do so;

    Correct filling of documents;

    Availability of the applications listed in the documents.

If one of these requirements is not met, the cashier returns the documents to the accounting department for proper processing. Incoming and outgoing cash orders or documents replacing them, before being transferred to the cash desk, are registered by the accounting department in the logbook for registering incoming and outgoing cash documents according to standard form No. KO-3. Expense cash orders issued on payment (settlement and payment) statements for wages and other payments equivalent to it are registered after their issuance. The registration journal is constructed in such a way that, based on its data, the intended purpose of received and spent cash is monitored, numbers are assigned to cash documents, and the completeness of transactions performed by the cashier is checked. It is allowed to register incoming and outgoing cash documents using computer technology.

All receipts and withdrawals of cash by an organization are recorded in the cash book using standard form No. KO-4.

Each organization maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the manager and chief accountant of the enterprise.

Entries in the cash book are made in duplicate using carbon paper in ink or a ballpoint pen. The second copies of the sheets must be tear-off and serve as the cashier’s report. The first copies of sheets are numbered with the same numbers.

Subscribers and unspecified corrections in the cash book are not permitted. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the organization or the person replacing him.

Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of transactions for the day, displays the balance of money in the cash register for the next date and transfers to the accounting department as a cashier’s report a second tear-off sheet (a copy of the entries in the cash book for the day) with receipts and expenses cash documents against receipt in the cash register book.

The cash book can be maintained in an automated way, in which its sheets are formed in the form of a machine diagram “Insert sheet of the cash book”. At the same time, the “Cashier’s Report” machinegram is generated. Both of these machinograms must be drawn up by the beginning of the next working day, have the same content and include all the details provided for in the cash book form. The numbering of the cash book sheets in these machine diagrams is carried out automatically in ascending order from the beginning of the year.

In the machineogram “Insert sheet of the cash book” for each month the total number of sheets of the cash book for each month should be automatically printed, and in the last one for the calendar year - the total number of sheets of the cash book for the year.

The cashier, after receiving the machinograms “Insert sheet of the cash book” and “Cashier’s report”, is obliged to check the correctness of the specified documents, sign them and transfer the cashier’s report along with incoming and outgoing cash documents to the accounting department against a receipt in the insert sheet of the cash book.

In order to ensure safety and ease of use, the cash book insert sheets are stored by the cashier separately for each month for a year. At the end of the calendar year (or as necessary), the specified machine diagrams are bookleted in chronological order. The total number of sheets for the year is certified by the signatures of the head and chief accountant of the organization, and the book is sealed.

An amount of money issued from the cash register that is not confirmed by the recipient’s receipt in the cash receipt order or other document replacing it will not be accepted to justify the balance of cash in the cash register, is considered a shortage and is collected from the cashier. Cash that is not confirmed by cash receipts is considered cash surplus. They are included in the income of the organization. The chief (senior) cashier, before the start of the working day, gives to other cashiers in advance the amount of cash necessary for expense transactions against a receipt in the book of accounting for cash received and issued by the cashier according to standard form No. KO-05. At the end of the working day, cashiers are required to report to the chief (senior) cashier on the advance received and the money accepted according to receipt documents, and hand over the balance of cash and cash documents on transactions performed to the chief (senior) cashier against a receipt in the accounting book accepted and issued by the cashier money.

For advances received for wages, the cashier is obliged to report within the period specified in the payroll for their payment. Before the expiration of this period, cashiers are required to daily hand over to the cash desk the balance of cash not issued according to pay slips. This money is handed over in bags, packages and other packaging sealed by cashiers to the chief (senior) cashier against a receipt indicating the declared amount.

Accounting for cash transactions.

To record the availability and movement of funds at the organization's cash desk, active account 50 “Cash” is used. Its debit reflects receipts to the cash desk, and its credit reflects expenses from the organization’s cash register. The account balance corresponds to the cash balance in the cash register. Cash in Russian currency is accounted for in subaccounts 50.1 “Organizational cash register (in rubles)” and 50.2 “Operating cash desk”.

For business trips abroad, an organization can receive funds in foreign currency from the bank. Accounting for cash in foreign currency is maintained in a separate subaccount 50.11 “Organizational cash register (in foreign currency).” Cash balances in foreign currency are recalculated into rubles in the manner established by the Accounting Regulations “Accounting for assets and liabilities of an organization, the value of which is expressed in foreign currency.” The exchange rate difference identified as a result of recalculation is included in other income (subaccount 91.1 “Other income”) or expenses (subaccount 91.2 “Other expenses”).

Let us present the reflection in accounting of typical transactions for the receipt and expenditure of cash.

The cash desk of an enterprise can store not only cash, but also monetary documents (securities, coupons for fuel and lubricants, travel documents, vouchers, etc.), as well as strict reporting forms (work books, receipts waybills, tourist voucher forms, etc.). Monetary documents are accounted for in subaccounts 50.3 “Monetary documents (in rubles)” and 50.33 “Monetary documents (in foreign currency)” in the assessment according to incoming documents. Strict reporting forms are accounted for in off-balance sheet account 006 “Strict reporting forms” at the cost of their production.

Receipt and expense monetary documents and strict reporting forms are drawn up with incoming and outgoing orders, followed by the cashier drawing up a report on their movement.

All cash transactions are accompanied by mandatory documenting. Only on this basis are they accepted for accounting in accounting.

What primary documents are used to process cash transactions? Any financial transactions must be certified by appropriate documents.

It is documentary support that confirms all actions performed by the responsible employee. The document flow procedure for cash transactions is regulated by current Russian legislation.

What you need to know

The most responsible work in the activities of any economic entity is accounting money turnover and proper documentation of all cash transactions performed.

Primary documents also have legal significance. If any accounting disputes arise, they can be used as primary evidence.

The Ministry of Finance of the Russian Federation has established strict details that must be available in the main primary documents for conducting cash transactions.

Thus, the following details are invariably indicated:

  • Name;
  • form and code;
  • date of creation;
  • the essence of the operation, its measures;
  • responsible persons, their signatures with transcripts.

Documentation classification

The forms of unified forms used for processing cash transactions are displayed in the All-Russian Classifier of Management Documentation.

The primary documentation for registration and accounting of cash transactions carried out includes:

  • incoming/outgoing cash documents;
  • cash registers;
  • memorial orders;
  • certificates and similar documents;
  • books of cash and other valuables;
  • books of accounting of received and issued funds and valuables.

Normative base

The most important requirements regarding the rules and procedures for preparing primary documentation are contained in.

Basic primary documents for recording cash transactions at an enterprise

For registration of cash transactions, the State Statistics Committee of the Russian Federation approved the formats of primary accounting documentation. Registration of primary documents for accounting of cash transactions is mandatory for any organizations carrying out cash settlements.

The main forms include:

To the company's cash desk cash credited from a bank account as a result of payment for inventory items and services, upon return of previously issued amounts, etc.

To receive money from a current account, the organization has a specially issued checkbook. To withdraw money from the account, the accountant issues a cash check, then it is signed and handed over to the cashier.

The check form contains the value of the accepted amount. The banking institution retains the tear-off part of the check document.

The counterfoil of the check acts as a supporting document when entering this transaction into the accounting registers of the organization. You can deposit money into your current account by filling out an advertisement for a cash contribution.

The fact of cash receipt is certified by a receipt order. This document fixed in .

Then the PKO is given to the cashier, he receives the money and, after signing the order and attached to it, makes a proper entry in the cash book.

With the help of cash register services, transactions are processed for:

Memorial warrants

A memorial order is a document that contains the registration of any business transaction with the display of the transaction amount on the accounting accounts.

Such documents are created for all operations carried out during the reporting period. Next, each order is posted to the control debit and credit sheets, to the corresponding accounts.

Such orders are part of one of the accounting systems in accounting. This system is relatively simple, which contributes to its popularity. All accounting registers are replaced by the General Ledger, which is created monthly.

The basis of the memorial-warrant accounting system is represented by memorial orders, separately drawn up for each financial transaction.

At large quantities homogeneous primary documents, it is advisable to register them in a cumulative statement, based on the results of which the corresponding posting is drawn up. Each memorial order has a permanent number.

Therefore, only one order is prepared monthly for each group of operations. If individual transactions are single, then separate orders are prepared for them, numbered for the month.

The chief accountant signs the memorial order, after which the document is registered in the synthetic accounting journal.

With the help of such a journal, the safety of orders and primary documents is monitored. At the end of the month, the journal results are compared with the results of synthetic account turnover.

The advantages of the memorial-warrant system are the simplicity and accessibility of the accounting process, strict consistency, the use of standard register forms and the possibility of using the labor of low-skilled employees.

Cash journals

In the Classifier, the cash book has a number. This document is used to record all cash credited to the cash register and issued from it.

Entries in the Book are made on the basis of data from primary documentation, namely PKO and RKO. After each cash order is issued, a proper entry is made in the cash book.

When making entries, the cashier must check the amounts indicated in the documents and the Book. If the amounts match, at the end of the working day, the cashier calculates the balance, which is the result of all transactions performed during the day.

Each sheet of the cash book is certified by the cashier. You can maintain a cash book either manually or in electronic format.

With normal manual filling, the sheets are numbered even before the magazine is used. The journal must be laced and certified with the signatures of the chief accountant and manager. If available, the organization's seal is affixed.

When maintaining a cash book electronically, it is important to take measures to prevent unauthorized access to records. The electronic book is certified by electronic signatures of responsible persons.

Information is printed within the time limits established by management. Printed sheets e-book collected in a separate folder. They may be needed when conducting external.

Other documents

Among other primary accounting documents for processing cash transactions, the following can be especially noted in importance:

Account book Intended for documenting cash transactions carried out between the chief cashier and other cashiers of the organization during the day. The need for such a document arises only for large enterprises
Payroll The document takes into account the time worked, accruals, payments and deductions to employees of the organization. A document is drawn up in a single copy by an accountant on the basis of primary documentation for recording production, time worked, etc. The statement indicates the amounts to be issued, as well as deductions and deductions. The last column of the document contains information about the total amount of payments for which the cash settlement is compiled
This document keeps records of the payment of wages and other payments to employees. The format is identical to the format of a payroll statement.

General filling requirements

Primary accounting documents used to document cash transactions are filled out taking into account the same requirements.

The main ones are the following:

  • records are kept using means that guarantee the safety of records. These include the use of ink, pens, chemical pencils, and machine media. You cannot use a simple pencil for notes;
  • Mandatory details must be indicated, records must be legible;
  • Columns cannot be left blank; a dash must be entered;
  • amounts are indicated in words and figures;
  • documents are certified by the signatures of responsible persons with a transcript of the signatures;
  • The presence of blots and corrections is unacceptable;
  • Primary documents should be stored for at least five years.

Optimization of primary accounting

The process of registering cash documentation can be optimized. To do this, you need to pay attention to points that increase the effectiveness of accounting work:

  • organization of rational document flow;
  • improvement of business processes;
  • automation of accounting processes;
  • motivation for staff.

With proper organization of the document flow system, duplication of documents can be avoided, which means reducing the time for drawing up and processing documentation.

To do this, it is worth determining at what stage it is advisable to create and transfer primary documents to other departments. Accounting personnel can be divided into groups based on interests.

Some employees will be directly involved in the preparation, compilation and verification of primary documentation. Others will draw up accounting entries, guided by already verified documentation.

Automation of accounting processes will minimize the role of the “human factor”, which will practically eliminate the likelihood of errors.

At the same time, the time required to process documents is reduced, since the automated system itself will calculate and withdraw all the necessary amounts.

An important point in optimizing primary accounting is employee motivation. By automating processes and reducing time costs, the organization needs fewer workers.

This allows you to reduce the existing staff and increase the salaries of the remaining employees.

If the company does not want to independently modernize the primary accounting system, then optimization can be achieved through the use of outsourcing services of accounting firms.

Cash documents— they are the ones who process the cash flow. At the same time, the procedure for preparing cash documents is strictly regulated. We will talk about it in this article.

Preparation of primary cash documents

However, this does not apply to primary cash documents, which continue to be compiled according to approved unified forms (see information from the Ministry of Finance of Russia No. PZ-10/2012).

Currently, the procedure for processing cash documents is regulated by:

  1. Directive of the Bank of Russia “On the procedure for conducting cash transactions legal entities and simplified procedure for conducting cash transactions individual entrepreneurs and small businesses" dated March 11, 2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U).
  2. Instructions for the use and completion of forms of primary accounting documentation for recording cash transactions, approved. Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

Filling out cash documents

The employee who is entrusted with the responsibility draws up and fills out cash documents. this duty. This could be an accountant, chief accountant, cashier. If there are no accountants on staff, this is done by the manager himself or the individual entrepreneur.

You can fill out cash documents in several ways (clause 4.7 of instruction No. 3210-U):

  1. By hand.
  2. On a computer followed by printing on paper.
  3. IN in electronic format. In this case, they must be protected from unauthorized access, distortion and loss of information. Such cash documents are signed with electronic signatures in accordance with the requirements of the Law “On Electronic Signatures” dated 04/06/2011 No. 63-FZ.

In the first 2 cases, documents are signed with handwritten signatures of authorized persons. An electronic document can be signed with an electronic signature not only by the one who generated it, but also by the recipient of funds - in the case of issuing an expense cash order. And if an employee generates an electronic cash receipt order, then a receipt of such a document can be sent to the depositor of funds via e-mail(clause 5.1 of instruction No. 3210-U).

About all innovations in the field of regulation cash discipline you can read.

Rules for numbering cash documents

The regulations governing the preparation of cash documents do not contain special requirements to the order of their numbering. Therefore, you can develop rules for assigning numbers yourself by indicating them in the local document flow act.

In this case, it is allowed to use fractional numbering, digital, alphabetic or combined indices and other convenient options - the main thing is that the chronological sequence is maintained. By the way, you can also choose your own order for resuming the chronology. For example, if you have a large number of documents, you can start numbering from the first number every day. If there are few orders, then continuous numbering is possible throughout the year. Fix the chosen order of numbering of cash documents in the cash register regulations or accounting policies.

Printing on cash documents

As a mandatory requisite, the seal is provided on such cash documents as:

  • (in this case, the stamp is placed on the receipt handed over to the depositor, provided that the document is executed on paper);
  • (here the seal is certified by the entry “This book has _______ sheets numbered and laced together,” which is made on the last page of the paper version).

Since the seal contains standardized forms of these documents, which are mandatory for use, it is advisable to affix it even if you have officially refused it. It will protect you from possible claims during verification. However, this does not have to be a round seal of the organization; it can easily be replaced with a seal for cash documents or a special stamp.

In another primary cash register, including expense order, Journal of registration of incoming and outgoing cash documents and Book of accounting of funds accepted and issued by the cashier, printing is optional.

Results

Filling out cash documents is a strictly regulated procedure. Cash documents can be paper, or they can be generated electronically, but then they must be signed with an electronic signature.


Cash transactions are the most numerous and most common in the enterprise. Their accounting is accompanied by the preparation of a number of documents, the main of which are:
agreement on full individual responsibility of the cashier;
cash receipt order (form N KO-1);
expense cash order (form N KO-2);
journal for registering incoming and outgoing cash orders (form KO-3);
payroll statement (form N T-49);
payroll (form N T-53);
cash application (form N 408027);
deposit card;
advance report (form N AO-1);
power of attorney (forms M-2 and M-2a);
announcement for cash contribution (form N 0402001);
cash book (form N KO-4);
journal of the cashier-operator (form N KM-4);
cashier's report;
certificate-report of the cashier-operator (form N KM-6);
book of accounting of funds issued and accepted by the cashier (form N KO-5);
forwarding sheet for the bag with cash proceeds (form N 0402006);
act on verification of cash funds (form N KM-9);
act of inventory of funds at the cash desk (form N INV-15);
inventory list of securities and forms of strict reporting documents (Form N INV-16);
credit card.
Main feature maintaining and filling out cash documents is that blots are not allowed in them. If an error is made during registration, the incorrectly written number must be crossed out with one line (so that the incorrect entry is visible), and the correct result must be written on top. In addition, the entry “Corrected to believe” is also made, the signatures of the responsible persons (cashier and chief accountant or cashier and manager) are affixed, the signatures are certified by the seal of the enterprise.
As noted above, an incoming cash order is used to receive money, and an outgoing cash order is used to issue money. The payroll sheet is intended for calculating wages, determining deductions and deductions from wages, as well as calculating bonuses, benefits and their payments. The payroll is used only for paying salaries, bonuses, benefits, etc. Banks make forecast calculations of expected receipts and cash issuance to enterprises, based on information received in the banking system of the Russian Federation, including on the basis of cash requests from the enterprises they serve.
The depositor card is intended for keeping records of the amounts of wages accrued but not received by the employee.
The advance report serves to report accountable persons for the amounts previously issued to them for travel or administrative expenses. The power of attorney is intended for employees to receive inventory items from other organizations.
An announcement for a cash contribution is used to transfer funds from the enterprise's cash desk to the bank, as well as to make contributions from the founders to the authorized capital of the enterprise.
The cashier-operator book is kept at enterprises that conduct cash payments to the population through cash register machines. It serves to record and control these calculations. The cash register machine prints tear-off receipts on tape that are handed to customers and records them in its memory. Daily payments through the cash register are recorded in the cashier-operator’s book, and then transferred from them to the enterprise’s cash book.
The company's cash book serves to fully record all cash payments. Due to the importance of accounting for the company’s cash, we will repeat once again the necessary information on the cash book (the information given above in paragraph 10.2).
It should be the only one in the enterprise and include all the information about these calculations, including data from the books of cashiers-operators. The cash book must be properly numbered, bound and sealed. The number of sheets is certified by the signatures of the manager, chief accountant and seal. Entries in it are made in two carbon copies. The second copy is torn off and placed in a journal that serves as the cashier's report. If accounting is carried out on personal computer, then at the end of the financial year the cash book and the cashier's report are displayed on paper. The cash book is then bound in chronological order, bound and sealed. At the same time, the cashier's report is stitched together in the same order.
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