Banking audit. Cash collection (most important)

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Banking audit. Cash collection (most important)

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21. Cash collection

In order to speed up the circulation of cash and timely transfer of funds to the account of enterprises and organizations, banks carry out collection of cash proceeds.

In each organization with which a collection agreement is concluded, depending on the amount of revenue, an even number of collection bags with serial numbers on them is issued. The proceeds received at the cash desk of the enterprise are handed over to collectors in closed bags. For the amount of money in the bag, an accompanying statement is drawn up in 3 copies:

The 1st is put into the bag and is the basis for the receipt of money;

2nd - waybill - issued to the collector when transferring the bag to him;

3rd - a receipt with a receipt from the cashier at the reception of the bag - is transferred to the organization being collected.

Upon receipt of a bag with proceeds, the collector presents an identity card, a power of attorney, a security card for collecting proceeds from this organization and at the same time returns empty bags (Shevchuk D. A. Accounting in banks. - Rostov-on-Don: Phoenix, 2006).

The collected proceeds, invoice and security cards are handed over to the senior brigade of collectors to the cashier of the evening cash desk of the bank, who registers the numbers of bags and the amount of proceeds from invoices. All of the above is stored in a safe until the next morning, when bags of cash and documents are transferred to the cash desk.

Prior to the start of the recount, the received values are credited: Dt 20209 - Kt 40906. In the process of recalculation, surpluses can be identified: Dt 20209 - Kt 40906 or shortcomings: Dt 40906 - Kt 20209. For the actual number of funds received at the cash desk, a posting is made: Dt 20202 - Kt 20209. The proceeds are credited to the accounts of the organizations being collected: Dt 40906 - Kt 401-408.

Author: Shevchuk D.A.

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