The report on the cash of the organization shall be the cashier or other authorised person. The document is issued in the days when you were carried out any transactions with cash enterprises.
You can fill the report using an automated program, and you can do it manually. First, specify the document date. In the table fill in the information about cash flows.
Specify the operation name, for example, it is accepted from Ivanov Ivan Ivanovich. After that, select the offset account number. For example, if the funds issued to sub-report, enter a score of 71; if issued from the cash wage to 70. Enter amount, for example, when issued from the cash – enter the amount under "withdrawal" if the resulting "Arrival". Below, summarize the document, sign the document.
The report of the cashier hem all the documents on the basis of which are made information. For example, an employee returns unused funds accountable. Apply for a cash order (form №KO-1). Specify the sequence number of the document and the date of preparation. Enter the name of the organization and the name of the structural unit.
Debit, enter the account from where came the money. For example, a return sub-report. Debit select the account 50, and the loan – 71. Type the amount. Below, write down from whom accepted the funds (name of the advance holder). Next, specify the amount of words.
Fill in the receipt. Specify the number and date of PRO, name of employee, the basis and amount. Sign the documents the chief accountant and the cashier.
If you give cash from enterprise cash, please fill out the account cash order (form №KO-2). Specify the number and date of document, name of organization and name of the structural unit.
The table part, select the account for debit and credit, enter the amount. Below the table, specify who issued the funds. Also enter the name of the document-base and the amount of words. If you have applications, enter their details, for example, in the payment of wages on this line specifies the billing statement.
Sign the document by the chief accountant, the employee and the cashier. Stamp of the organization.
Advice 2: How to report cashier
Any movement of money in cash Desk of the organization must be well-formed. To do this, the cashier need to create a report, which later transferred to the accounting Department for further consideration. In some small organizations, in staffing there are no positions of "cashier", and therefore responsible for the management and execution of cash documents is the chief accountant. To comply with cash discipline is very important to properly execute all documents.
The report of the cashier should be formed in those days, when there was any movement at the box office whether it's a grant of money under report or the payment of wages.
The report made by the cashier, shall contain the same information that the loose-leaf cash book. Usually in the programs of accounting, there are forms that are automatically generated when recording the data. If you are using manual records, a blank reportand the cashier is a copy of the Deposit sheet.
The report of the cashier, shall contain such information as the sequential document number, date of preparation, amount and the name of the operation.
To reporthave the cashier attach all documents evidencing the movement of money. If the results under report, attach expendable cash order (form №KO-2). When you receive cash from the cashier of the organization, apply cash order (form №KO-1). If it is a wages, in addition to the cash voucher attach the payment statement (form T-53).
It is advisable report of the cashier lead to a separate folder. The Supplement it in chronological order, end of period (can be month, quarter, semester, year, etc.) sew all the leaves, number. At the end of the last page write: "Stitched, numbered and sealed (specify number of sheets)". When calculating, consider the receipts, and orders, and statements.
Remember that the report of the cashier is a copy of the Deposit sheet, but with more extended information. The difference is that it must be signed by the cashier and the cash book of the chief accountant and the head of the organization.
The Bank, which services you might require documents for verification of maintenance of cash discipline, in this case you need in addition to the cash book to give myself a report.