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".