Accounting financial accounting. Basics of cash transactions (most important)

Lecture notes, cheat sheets
Free library / Directory / Lecture notes, cheat sheets

Accounting financial accounting. Basics of cash transactions (most important)

Lecture notes, cheat sheets

Table of contents (expand)

6. BASIS FOR CARRYING OUT CASH OPERATIONS

Organizations make cash payments either by bank transfer or in cash. The use of cash in settlements is regulated by the Regulations on the rules for organizing cash circulation in the territory of the Russian Federation, the Procedure for conducting cash transactions in the Russian Federation, etc.

In accordance with the Procedure for conducting cash transactions, each enterprise must have a cash desk.

Cashbox - an isolated room intended for receiving, issuing and temporarily storing cash in Russian and foreign currencies and monetary documents.

Cash are its most highly liquid assets, can be easily and quickly exchanged for any kind of material values. To monetary documents include postage stamps, state duty stamps, bills of exchange, shares, other types of securities, paid air tickets, vouchers to holiday homes, and other similar documents.

All cash transactions are handled by cashier. When starting a job, a cashier must familiarize himself with the rules for conducting cash transactions and enter into an agreement with the administration on full individual financial responsibility for the safety of the valuables he has accepted. All cash transactions must be formalized using unified forms of primary accounting documentation approved by Rosstat.

When organizations and individual entrepreneurs carry out cash settlements and (or) settlements using payment cards in cases of sale of goods, performance of work or provision of services, it is mandatory to apply cash register equipment (CCP), included in the state register.

For each copy of the CCP, a "Journal of the cashier-operator" (Form No. KM-4), which is used to record operations for the receipt and expenditure of cash (revenue) for each cash register, and is also a control and registration document of meter readings. The journal must be laced, numbered and sealed with the signatures of the tax inspector, the head of the organization and the chief accountant, and also certified with a seal.

Based on the entries made in the journal, the amount of revenue per day or shift is determined. The revenue is equal to the difference between the meter readings at the end and the beginning of the working day (shift), reduced by the amount of checks returned by customers. When checks are returned, an act is issued on the return of funds to buyers (clients) on unused cashier's checks (form No. KM-3).

According to the regulation "On the rules for organizing cash circulation", bank institutions at least once every two years check compliance with the procedure for conducting cash transactions and working with cash.

<< Back: Objects of financial accounting

>> Forward: Documentation of cash transactions

We recommend interesting articles Section Lecture notes, cheat sheets:

▪ Legal psychology. Lecture notes

▪ Psychology. Lecture notes

▪ History of world and domestic culture. Crib

See other articles Section Lecture notes, cheat sheets.

Read and write useful comments on this article.

<< Back

Latest news of science and technology, new electronics:

The existence of an entropy rule for quantum entanglement has been proven 09.05.2024

Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>

Mini air conditioner Sony Reon Pocket 5 09.05.2024

Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>

Energy from space for Starship 08.05.2024

Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>

Random news from the Archive

Electronics with Nickel Cause Rash 28.07.2014

American scientists have found that nickel, which is contained in personal electronic mobile devices such as laptops, tablets and mobile phones, can be the cause of an allergic rash on the human body, especially a child, according to the medical weekly journal Pediatrics.

The report of scientists cites the case of an 11-year-old boy who developed inexplicable, and at first glance, causeless, itching and rash. It was later revealed it was an allergic reaction to the nickel contained in his iPad. As explained by the child's doctor, a dermatologist from the hospital Rady Childrens Hospital, Sharon Jacob (Sharon Jacob), such an allergic reaction is not life-threatening patients, but can cause pain and discomfort.

Nickel is one of the most allergenic metals, while it is almost indispensable in the manufacture of personal gadgets. An allergic reaction can be avoided by storing them in special cases. However, nickel is found not only in electronic devices and technology, but can also be found in jewelry, glasses, lighters.

Statistically, nickel allergies have become more frequent in recent years: in the past decade, 17% of children who were skin tested for allergies were found to be allergic to nickel, now the figure is 25%.

Other interesting news:

▪ Philips Hue Secure series cameras and sensors

▪ Humidity and temperature sensor STMicroelectronics HTS221

▪ Robot with hooves

▪ Nanodevice generator

▪ Eewrite Janus tablet with E Ink and LCD screens

News feed of science and technology, new electronics

Interesting materials of the Free Technical Library:

▪ site section And then an inventor (TRIZ) appeared. Article selection

▪ article Darwin Charles. Biography of a scientist

▪ article How was rubber first made? Detailed answer

▪ article Shandra vulgaris. Legends, cultivation, methods of application

▪ article Thermometer House-street. Encyclopedia of radio electronics and electrical engineering

▪ article Is it easy to blow out a candle? Physical experiment. physical experiment

Leave your comment on this article:

All languages of this page

Home page | Library | Articles | Website map | Site Reviews