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Money at the enterprise can be either in a bank account or in the cash register. All actions with the arrival and use of cash, with the establishment of new settlement accounts, and movements in the cash register, are regulated on the basis of legislation.
Main principles of cash accounting and document flow
They consist of the following:
1. The correctness of the documentation of all moving cash
2. These operations must be carried out on the basis of the provisions of the legislation.
3. Cash transactions must be fully reflected in accounting.
4. It is necessary to control the movement and availability of money.
5. Periodically checks cash and documents.
Cash transactions at the cash desk
From the cash register, they issue cash to their employees, accountable persons for household expenses and business trips. They must account for these funds within 3 days. This can be done with the help of checks that the business traveler can get at the hotel where he stayed. If housing was rented without official documents hotel checks you can always order through the first hotel service center of MosChek. At the same time, an advance report is drawn up, to which all documents are attached.
Issuance of cash is accompanied by the preparation of documents signed by the management of the enterprise. In order to display the use of funds in accounting, the corresponding accounts of the current plan of accounts are used.
Specially equipped premises are available at each enterprise for carrying out various operations with cash. All operations on the use of cash are reflected in the cash book of the established model. Each enterprise has its own maximum cash storage. Money over it is accompanied by special documents and sent to the bank. Exceptions are the days of payment of salary, allowances and scholarships.
When working with organizations, the payment limit is ten thousand rubles, with individuals there is no such limit.
Receipt of cash at the enterprise is registered by a receipt, and any expenditure is issued by an expense order. When accepting cash, a receipt is issued to the payee, certified by the management of the enterprise, and an imprint of acceptance is placed.
These receipts and expenses are recorded in the cash book, which is stitched, and the pages in it must be numbered. It is kept in two copies. The second one is placed under the copier and comes off. The first and second copies have the same number.
Cash, in the conditions of the enterprise, is stored in safes. The cashier is a responsible person who is responsible for the integrity of the money in the cash register, as well as cash checks.
Cash registers must be used in transactions with individuals.
In a certain period, according to the manager's order or when the materially responsible person changes, cash is withdrawn from the cash register, and all this is formalized by an appropriate act.
