Accounting financial accounting. Synthetic and analytical accounting on the "cash" account and sub-accounts (the most important)

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Accounting financial accounting. Synthetic and analytical accounting on the "cash" account and sub-accounts (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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8. SYNTHETIC AND ANALYTICAL ACCOUNTING ON THE CASH ACCOUNT AND SUB-ACCOUNTS

To account for the presence and movement of cash at the cash desk, an active account 50 "Cashier". The debit of account 50 "Cash" reflects the receipt of funds and monetary documents to the organization's cash desk. The credit of account 50 "Cash" reflects the payment of funds and the issuance of monetary documents from the organization's cash desk.

To account 50 "Cashier" can be opened sub-accounts: 50-1 "Cash desk of the organization"; 50-2 "Operating cash desk", 50-3 "Money documents", etc. When an organization performs cash transactions with foreign currency, then corresponding subaccounts must be opened for account 50 "Cashier". On the sub-account 50-1 "Cash office of the organization" cash in the cash desk of the organization is taken into account. When an organization performs cash transactions with foreign currency, then appropriate sub-accounts should be opened for account 50 "Cashier" for separate accounting of the movement of each cash foreign currency (for example, 50-4 "Cash desk"), as well as sub-accounts of the second order (for example, 50 -41 - in US dollars, 50-42 - in euros) for separate accounting of the movement of each cash foreign currency. Sub-account 50-2 "Operating cash desk" takes into account the availability and movement of funds at the cash desks of commodity offices (marinas) and operational sites, stopping points, river crossings, ships, ticket and luggage offices of ports (marinas), stations, ticket storage cash desks, cash desks post offices, etc. It is opened by organizations (in particular, organizations of transport and communications) if necessary.

Cashiered organizations money documents, securities (forms of work books, paid resort vouchers, paid air tickets, postage stamps, shares, bonds, bills) issued by the organization itself or purchased on the side are taken into account on subaccount 50-3 "Money documents". A separate cash book is opened for their accounting. There are separate pages for each type of document. Accounting for the receipt of monetary documents is carried out according to the invoice. It is issued by the cashier in two copies when receiving cash documents. To account for monetary documents in foreign currency, corresponding sub-accounts are also allocated in the working chart of accounts. For example, 50-31 "Cash documents in US dollars", 50-32 "Cash documents in euro currency", etc.

Issuance cash documents from the cash desk is carried out on the basis of a requirement that is issued by an accountant. Cash documents are accounted for at face value. When cash documents move, a separate cash report is compiled and submitted to the accountant.

To account for cash transactions reflected on account 50 "Cashier", are intended: at industrial enterprises - journal-order No. 1, in construction organizations - journal-order No. 1-s, in supply and marketing organizations - journal-order No. 1-sn with statements to them, respectively, No. 1, 1-s and 1-sn. Entries in these journals-orders and statements are made on the basis of the results for the day on the basis of the cashier's reports, confirmed by the documents attached to them.

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