How to make cash book

Cash book is a document with which the accountant keeps records of all transactions carried out by the cashier of the organization for the receipt and issuing of cash. Every company that works with cash should maintain a cash book in a single copy manually or in an automated manner (in electronic form). As a blank document use the unified form № KO-4.

You will need

"Order of conducting cash operations in the Russian Federation";
- form of cash book No. CO-4;
- needle, thread;
print.

Instruction

For maintaining the cash book electronically by the beginning of next working day make two identical content of machinegame: "the Loose-leaf cash book and cashier Report". The entries in both documents must be identical and contain all the necessary details. In the loose-leaf book formed last for a month, record the total number of sheets in a cash book generated over the past month, and in loose-leaf, formed last for the year - total number of sheets of the book for the year.

All the leaves brochurethe in chronological order. Number in order from the beginning of the year. "Loose-leaf cash book" hemming in the folder. At the end of the year flash folder, thread, seal and attest the signatures of the Director and chief accountant. Paper impression of the seal, lubricate with two-side glue on the basis of liquid glass. After the sealing up of the book apply another layer of glue. Such measures are necessary to ensure that it was impossible to withdraw from a book. "Cashier report", along with attached receipts and expenditure cash orders, hemming in the magazine-order the "cashier".

For maintaining cash book manually buy it in the store. Leaves number before you start working with it. The first and second parts of leaves number the same number. Cash book, sew and seal wax or mastic seal. The total number of sheets by verifying the signatures of the Director and chief accountant on the last page. The first part of the leaves to place in the cash book. The second part for the completion of all cash transactions for the day. They are the cashier report.

Note

Instructions office one business may consist of no more than 250 sheets. This requirement applies to the cash book. When the number of sheets books exceeds 250, start of the second.

Useful advice

First on the sheet cash book shall include all receipt documents, and then all expenditure documents. At the beginning of a new calendar year should have a new cashbook.

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