Advice 1: How to capitalize the money in cash

Cash in cash Desk of the enterprise fall by capitalization. It is carried out when withdrawing money from the settlement, foreign currency, current and other Bank accounts, as well as when you receive cash from buyers and customers for goods supplied or services rendered by the accountable persons in excess of the amounts collected from employees for goods and services provided for the loans.
How to capitalize the money in cash
When posting cash to the cashier compiled primary documents, the order of filling of which is governed by the Resolution "On approval of unified forms of primary registration documentation on accounting of cash operations, on accounting of results of inventory". In addition, the cashier that accepts cash should know the Signs and rules of determination of solvency of Bank notes (banknotes) and coins of Bank of Russia".
The receipt of money in cash is through a credit cash order. In this case it is used by organizations, leading accounting as without the use and application of electronic and computer engineering.
Cash receipt consists of two parts: the warrant and a receipt to it. It is populated by the accountant and signed by the chief accountant of the organization. This document is filled out accurately, without errors, corrections and deletions in it are not allowed. On receipt of the cash order is stamped there, so she was fully on the "Receipt".
Then a cash receipt log of incoming and outgoing cash orders accountant who filled out the document. After that, the order shall be forwarded to the cashier intrinsic order, i.e., in the hands of the person who will receive the funds, it is not given.
Then the cashier, after receiving the documents, the accountant verifies the signature on them, verifies the correctness of the orders and receipts, signs and takes the money. After verification the cash the cashier tears off a receipt and gives it to the person that made the money. On receipt of the cash order is made the inscription "Paid" and date.
Accountant when posting cash transactions are made and documents depending on where it comes from cash. Upon posting of the funds from the account to cash order enclosed Bank statements and topic: Dt 50 "cash" - Kt 51 "Settlement account". Upon receipt of funds from the purchaser credit cash order, to which are attached the authorization from the persons paying the money or the contract. With this done wiring: Dt 50 – Kt 62 "Calculations with buyers and customers".

Advice 2 : How to Deposit money in cash

Cash in cash Desk of the enterprise can be made in various ways. Perhaps the funds withdrawn from the account and submitted for payment of wages, or maybe it's revenue. But, anyway, you need to document their receipt.
How to Deposit money in cash
Any receipt of money in cash Desk of the enterprise make cash order (form № KO-1). To write it in one instance, a sign at the head or the chief accountant and the cashier. This document consists of two parts: the order and the receipt. In both parts, specify the basis of cash receipts, for example: "Revenue".
Then put the stamp of the organization on the receipt, tear off or cut at the cut lines. Register this form in the journal of registration of such forms, a receipt with all the signatures and seal give to the person surrendering the moneyand Deposit slip popliteus to the cashier report.
Cash flows also reflect in accounting. As a rule, all operations on the cash reflected on the debit of account 50 "cash Desk of the organization" to which the open credit accounts, according to the Foundation.D50 "cash" K91 "other income and expenses" sub-account "other income" - reflected the receipt of proceeds in cash;
D50 "cash" K62 "Settlements with buyers and customers" - include the receipt from buyers;
D50 "cash" К75 "Settlements with founders" - reflected the cash inflow from the founders;
D50 "cash" K71 "Calculations with accountable persons" - reflects the return of the accountable sums;
D50 "cash" K73 "Settlements with personnel on other operations" - include the receipt from employees of the organization.
The Bank is entitled to require you at any time to provide cash documents to verify, so take care of execution of all transactions related to cash flows.
Useful advice
Remember that the funds should be kept on the current account in the Bank. An exception may be only the size of cash specified in the cash balance limit, which must be completed and submitted to the Bank in the beginning of the year. Remaining funds at the end of the working day to be delivered to the Bank on your current account.
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