How to do a cash discipline

According to Russian legislation, all organizations that have available funds, you must store them in a financial institution. The Central Bank of Russia establishes rules of conducting cash discipline. This includes operations such as cash flow, cash balance limit, the order of cash of the organization with its counterparties and others.

Instruction

1. You as a legal entity should maintain a cash book. It has a unitized form KO-2. The book is issued by the cashier, signed by the chief accountant. Every year is a new form, the old one is numbered, sewn, signed by the Director and deposited in the archives.
2. Fill in the cash book on a daily basis, but only if this day was made of the operation in cash with, for example, the payment of wages. Traffic make cash with receipt or cash disbursement slip.
3. Annually calculate the limit of the cash balance in the cash business. It is necessary to agree with provide you with a service Bank. If end-of-day cash balance exceeds this limit, hand them to the cashier, otherwise you will be violating the cash discipline.
4. If you withdraw money from the account, and must use it for the purposes that you entered in your checkbook. Remember that cash payments between legal entities have their nuances, for example, the amount of cash payments under one contract may not exceed 100 thousand rubles.
5. You have the right to issue funds to account for its employees. To do this, make the account cash warrant. To report employees must provide supporting documents to the accounting Department. Expenses must be economically justified. On the basis of invoices, receipts or other documents apply for the advance report. Attach the document to the cashier report.
6. All forms must be framed correctly. Specify cash in documents only accurate information, be sure to sign them and bundle with the seal of the organization.
7. Cash should be kept in a safe or other secure location. You, as the leader of the organization needs order to assign responsibilities for conducting cash discipline on the cashier or other authorized person.