Instruction
1
For the implementation of the issuance of money through the cash the organization must have the cash book. It keeps records of all transactions involving cash. Data can be entered via computer or manually using log receipts and expenditure cash documents (form №KO-3).
2
To fill in or print the cash book every day does not need, need only those days on which transactions in the register. Cash book is maintained manually at the end of the period, the book is stitched, is then enumerated, sealed and signed by the head.
3
Any cash amounts accompanied by expendable cash order (form № KO-2). He filled in a single operation or in several of the same type, for example, the payment of wages. In the case of several similar transactions to the order attached supporting documents, e.g., payroll.
4
In the account cash warrant must specify the basis of the cash amount, the person to whom they are issued and the application. The reason may be the following wording: "report issued", "paid wages" and other. Applications include statements, a statement of the employee and others.
5
After receiving a sum of money report, the employee should sign in the account cash warrant. Then over time he must report to the accounting Department. Supporting documents are checks, receipts, invoices, which must be prescribed by the officer.
6
In order to verify costs, they must be economically justified. If everything is normal, then the amount of the document is the advance report.
7
If the amounts of cash are issued on a salary that workers should sign the payroll, and one who gives wages, for example, the cashier should sign in the account cash warrant.
8
The loan report should be returned or confirmed no later than the period specified in the order of the head of the disposal cash amounts from the cash register. But we should not set too long, so as not to look suspicious reviewers. When travel expenses the employee must report within three days after returning to the workplace.
9
Monies issued through the cashier of the organization, the accountant should debit of account 50 "cash Desk", which can deleteroute account: 70 "Calculations with the personnel on payment" (payment of wages), 71 "Calculations with accountable persons" (under the results sub-report on the needs of the organization), 60 "Calculations with suppliers and contractors" (in case of payment to the supplier).