Accounting financial accounting. Documentation of cash transactions (the most important)

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Accounting financial accounting. Documentation of cash transactions (the most important)

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7. DOCUMENTATION OF CASH OPERATIONS

Cash transactions are processed standard interdepartmental forms primary accounting documentation approved by the State Statistics Committee. These documents include:

1) incoming cash order (PKO) - f. No. KO-1;

2) expenditure cash order (RKO) - f. No. KO-2;

3) journal of registration of incoming and outgoing cash documents (Journal) - f. No. KO-3;

4) cash book - f. No. KO-4;

5) accounting book of funds accepted and issued by the cashier - f. No. KO-5;

6) cash inventory act - f. No. INV-15;

7) inventory list of securities and forms of documents of strict accountability - f. No. INV-16;

8) application for cash foreign currency, etc.

The cash desk of the organization receives cash from the current account in the bank as a result of payments for inventory items and services, when returning previously issued amounts, etc. To receive money from its current account in the bank, the organization issues checkbook. To withdraw cash from a current account, the accountant fills out cash check, signs it together with the manager and passes it to the cashier. The check indicates the purpose of the amount received. The tear-off part of the check remains in the bank, and the counterfoil of the check (indicating the amount) serves as a supporting document for recording this transaction in the organization’s accounting registers. To deposit money into your account, you must fill out an application for a cash deposit.

The fact of receipt of funds is documented cash receipt order (f. No. KO-1). An incoming cash order is signed by the chief accountant or a person authorized by him, certified with a seal and registered in the register of incoming and outgoing cash orders (f. No. KO-3). Further, the incoming cash order is transferred to the cashier, who receives cash, signs the order and a receipt for it, and registers the transaction in the cash book.

Cash from the cash desk is issued according to expense cash orders (f. No. KO-2) or other documents (pay slips, invoices, applications for the issuance of money, etc.) that replace an expenditure cash warrant. Documents for issuance must be issued by the head of the organization and the chief accountant (or persons authorized by them). Receipt and issuance of money on cash orders are made only on the day they are drawn up. All cash orders after their execution are canceled with a stamp (or inscription) "Received" or "Paid".

Accounting for the movement of money at the cash desk is kept by the cashier in cash book (f. No. KO-4). Each organization maintains only one cash book. This book must be laced and sealed with the seal of the organization, and the pages in it must be numbered.

Incoming and outgoing cash documents, the register of incoming and outgoing cash orders and the cash book can be maintained both manually and automatically.

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