When you receive a checkbook in the Bank immediately enter on each sheet the name of the company and account number, or stamp your organization if it contains these details.
Install conditional rating checks, for example, 1 ruble for 1 form in the order on accounting policies. Received cheque book surrendered the debit off-balance sheet account 006 "Forms of the strict reporting" at a cost of 25 or 50 rubles depending on the number of sheets in the book. Make this operation an accounting certificate.
The remuneration of the Bank for issue of cheque books is accounted for within operating, non-operating or other expenses, so make a posting to the debit account 91 "other incomes and costs" the credit of account 51 "Settlement account" in the amount of the fee if it is deducted from the account memorial slip, or account 71 "Calculations with accountable persons", if paid in cash through the cashier. If you want to consider the cost of a checkbook in mutual settlements with the Bank, flip it on account 60 "Calculations with suppliers and contractors": Dt 91 Kt 60 Dt 60 Kt 51 Typically, services of the Bank related to cash and settlement services, are not subject to VAT, but if you were given the invoice for issuing checkbook and allocated VAT, the transactions should also make use of account 19 "the value-added Tax on the acquired values": Dt 91 Kt 51 - amount of the fee without VAT; Dt 19 51 CT - VAT.
As for getting the money in the Bank financially responsible person (cashier, accountant) is given a separate check, and write them each separately. Arrange the spending of the cheque act write-offs and make appropriate transaction on the loan account off-balance 006.
Typically, the checkbook is kept in a safe at the cashier or chief accountant, and fully used can be stored as the responsible person of the accounting Department and in the archive for 5 years.
Advice 2: How to capitalize the work book
Acquisition, storage and issuance of forms of labor books of employees under the current legislation is the responsibility of the employer. Work book and insert into it are forms of the strict reporting, so there are some nuances of accounting for their purchase and issuance to employees.
You will need
- Documents confirming the purchase and payment of the strict reporting forms (cash receipt, payment order, bill of lading).
Reflect the arrival of forms of employment record and/or inserts it in the account book accounting forms employment record. This book should be issued in accordance with the instructions for maintenance work books and stored in the accounting Department along with the forms of the strict reporting.
Do accounting on the basis of documents confirming receipt and payment forms of employment record required Postings:the Debit of account 10 "Materials", 60 Credit "Calculations with suppliers" — derived forms of labor books;the Debit of account 19 "VAT on acquired values", the Credit of accounts 60 "Calculations with suppliers" — included VAT charged by the seller;Debit the account 006 "Forms of the strict reporting" — capitalized labor books and inserts in it.
Give the form of the employment record or insert it if necessary, the employee responsible for the maintenance, storage and accounting of labor books in his application addressed to the chief accountant. The employee of the personnel Department needs to reflect the receipt of the forms in the book of records of the movement of labor books and inserts them according to the instructions on the maintenance of labor books, as well as to give the employee the completed form of the document.
Take a statement from the employee who receives the labor of the owner, to retain from his wages the cost Blanca (or liner). In accounting, make the following Postings: Debit 91-2 "miscellaneous costs" the Credit of account 10 "Materials" — the written-off value used Blanca;Debit of account 73 "Settlements with personnel on other operations", Credit of account 91-1"other incomes" — reflects the reimbursement of the cost of form work book;the Debit of account 70 "Calculations with the personnel on payment" the Credit of account 73 — reflects the deduction from the employee's wages the cost of employment records;Credit 006 — charged form of strict accountability.
Advice 3: How to fill out a checkbook
Withdrawals from the settlement account of the enterprise is produced using a checkbook. Any banking transactions, including cashing out is strictly regulated and requires identification of the participating entities. Therefore, to complete the checkbook should be with maximum care and thoroughness. Mistakes, errors and corrections in the cheque invalid and mean document damage.
Every check contains the written filling in by the recipient. The handwriting and ink color in a single check must be same color. The first field "Issuer", located at the top of the check. There may be brief name of the organization (the individual entrepreneur or LLC).
The amount in the next field "______ R. ___ K. is filled with numbers. If the numbers remains an empty space, it should be prosernat two parallel lines across the entire length.
The field "Place of issue", "Number", "Month of letters" are filled, respectively, for example: "Kaluga "31" July 2009".
In the "PAY" is specified in the dative case the surname, name and patronymic of the employee who issued the check. The empty space left after the text, also precertified two parallel lines to the end of the field.
In the field "AMOUNT in WORDS" with capital letters is written the amount of the check. The indents from the beginning of the field are not allowed. Completes record amount of the word "dollars" or "cents". The remaining empty space again precertified two lines.
In the field "SIGNATURE" shall be authorized signatories of the organization. Usually the first signature belongs to the Director, the second – the chief accountant. If the card of samples of signatures the second signature is not provided, then the signature only the Director.
In a designated area of the seal of the drawer is stamped organization. Thus the press must not overstep the bounds intended.
The back of the check in the table "Target flow rate" identifies the areas of expenditure with the corresponding amount for each article. In the last row of the table, also put down the first and (if applicable) second signature of the officers of the organization.
Below the table the "Target flow" in the field "referred to in this receipt the amount received" has the signature of the person receiving the funds.
Further field Marks, certifying the identity of the recipient", which fits the passport details of the employee receiving the funds by check.
Other fields of the check are filled with Bank staff.
Other fields of the check are filled with Bank staff.
Advice 4: How to get checkbook
In Russia checkbook have a fairly limited distribution. They are used only by legal entities and individual entrepreneurs. How can organizations draw howl cheque book?
You will need
- - Bank account opened for legal entities or individual entrepreneurs.
Open Bank account for your organization. Check beforehand whether to issue him a cheque book.
After you open an account write an application for the issue of books for your organization. This can be done with your Bank, but not in each - usually financial institutions allocate special staff to work with legal entities and individual entrepreneurs, and these specialists work in all branches. Find out where you can get this service through the call center of the Bank.
In the statement, specify the details of your organization, as well as information about your typing, which will be authenticated with receipts.
Check out a checkbook. It depends on the Bank. This can be done in cash or by Bank transfer through your Bank account.
After analyzing your application will receive the very book in one of the branches of the Bank. You will then be able to use it for calculations.
Learn how to use this type of payment document. In different banks may differ. For example, it may be different the maximum amount that you can withdraw a single cheque. In the case that you will need to pay more money for one payment document, the Bank will need to additionally be warned about this. There are General rules for use of cheques of all banks. write checks only those employees of the organization, whose signatures appear on a special registration card of the Bank as of the persons entitled to writing checks. When changing such employees or seal of the organization need to inform the Bank.
After receiving the books follow the safety requirements when using it. She should be kept in the chief accountant in closing the safe.