Instruction
1
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".
2
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.
3
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.
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.
Note
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.
