34. Cash transactions

Cash transactions - the process of receiving, storing, spending cash and monetary documents.

The accounting for cash transactions is subject to the following requirements:

▪ correct and timely execution of documents on the movement of cash and monetary documents;

▪ control over the safety of funds and their intended use;

▪ control over compliance with cash and settlement and payment discipline.

Cash desks of organizations can be insured in accordance with applicable law.

cash order the primary document is recognized, which formalizes the posting of funds to the cashier. The cash warrant indicates when, how much, from whom and for what purposes the funds were received. The order is issued by an accountant and transferred to the cashier, who checks the correctness of the execution, accepts the money, signs the order and fills out a receipt, which is issued to the person who deposited the money.

Cash withdrawal is processed expense cash order. It indicates to whom, in what amount and for what purposes the money was issued. This document is signed by the head and chief accountant. The cashier must check the correctness of filling and the availability of all details.

All incoming and outgoing cash orders before being transferred to the cash desk are registered in the accounting department and in the register of incoming and outgoing cash orders.

To the cash book the cashier daily writes down the balance of cash in the cash register at the beginning of the day, the receipt and expenditure of money during the day and the balance of money at the beginning of the next day. All entries are made in duplicate: the first remains in the cash book, the second is transferred to the accounting department and serves as the cashier's report.

The cash book should be one in the organization. It must be laced, numbered, printed and signed by the chief accountant and head of the organization.

Ledger money accepted and issued by the cashier is kept to account for the money issued from the cash desk of the organization for the payment of wages.

Cash register equipmentused in the implementation of cash settlements and (or) settlements using payment cards - cash registers equipped with fiscal memory, electronic computers, including personal, software and hardware complexes. Cashiers reflect the data of these calculations in cash books.

Corrections are not allowed in cash documents.

For synthetic accounting of cash transactions, the main active account 50 "Cashier". The opening and closing balance reflects the availability of funds at the beginning and end of the reporting period. The debit of this account shows the receipt of funds, and the credit shows the expenditure of funds.

If at the enterprise, in addition to cash on hand, there are monetary documents, it is necessary to open an appropriate subaccount.

In modern conditions it is possible automated cash book management. In the conditions of automated cash book keeping, the correct operation of software tools for processing cash documents should be checked.

Responsibility for compliance with the procedure for conducting cash transactions lies with the head of the enterprise. Persons guilty of violating cash discipline are held liable in accordance with the legislation of the Russian Federation.

Author: Kabkova E.N.

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