Currently, no enterprise engaged in cash transactions can do without such an accounting department as a cash register, regardless of the form of establishment and tax system. In turn, this also requires the correct design of the cash book. It will be discussed further.
Cash book as the main document of the cashier
Cash desk operations are carried out by an employee of the organization in accordance with the order and job descriptions. In small firms, this may be the head, but most often the cashier plays this role. An obligatory liability agreement is concluded with him. There may be several cashiers at large enterprises, in which case they report to the chief cashier.
The main document that confirms the acceptance and expenditure of funds is the cash book (form 0310004). It consists of a list of incoming (FFP) and expense (RKO) orders at the cash desk of the established form, and also contains information on the cash balance at the beginning and end of the day. The orders themselves are filed in the cashier's report (document form No. KO-3).
The cash book and cashier report are the main documents in accounting for maintaining bills 50.
In RF Decree No. 88 of August 18, 1998 on the approval of special forms of primary documents, examples of forms of PKO No. 0310001, RKO No. 0310002 and forms 0310004 of the cash book are given.
The cash book must be laced, numbered, certified with the seal of the organization, as well as the signatures of the head and chief accountant.
Cash Book Rules
When registering cash documents, corrections and blots were not previously allowed. Now, from June 1, 2014, corrections are possible in some forms, but they must contain the date, signatures and name of the persons who discovered the error.
All PKO are signed by the chief accountant and the employee who performs the duties of a cashier, affixing a seal (if any) on the receipt, and the RKO, except for the above persons, must also be signed by the head of the organization.
The cash book, the rules for filling in which must be strictly observed, is checked at the end of each working day by the chief accountant by controlling the design of cash documents and their correct allocation to accounting accounts. If everything is drawn up correctly, the chief accountant affixes his signature where necessary.
Based on the data on cash book balances, the employee performing the duties of a cashier checks the cash balance remaining in the safe. If there was no movement of money for the day, then nothing needs to be recorded.
KO-4 (cash book) is filled in during the calendar year, after which a new one is started at the beginning of next year. One entry in the cash book is a separate, signed and executed document.
How to draw up cash book sheets correctly
The first sheet of the cash book is the title page, which contains the full name of the organization and the year of its formation.
The following is a sheet, which consists of 2 parts: a cashier’s report and an insert sheet. Here you should pay attention to the design of the fields.
What data is displayed in rows and graphs
In the column "Cashier for" must necessarily be the date of the document, and in the column "Sheet" - its serial number.
The “Document Number” field contains the number of FFP and CTP, each of them being numbered separately.
In separate lines there will be an indication of who received and to whom the funds were issued, and also the numbers of the corresponding accounts with 50 accounts are indicated.
Filling out form 0310004
A cash book, a sample of which requires special care, can not be difficult for an accountant. It is filled using the form KO-4, which contains all the necessary columns and lines.
You can fill out a cash book in three ways that are not against the law: electronically, using a computer and special programs, and also manually. In the second case, the program at the end of the day generates two documents of the same composition - this is the Insert Sheet and the Cashier's Report. Their numbering should be consistent, in increasing order, and starting over again every year.
Small enterprises can keep all the entries on the forms manually, without making corrections to the cash register and cash register. When maintaining the cash desk electronically, which has become permissible due to recent changes in the law, no errors or corrections are made in the cash desk documents.
When filling out the KO-4 form by an automated method, the sheets can be arranged both horizontally and vertically.
Structural units located on a separate balance sheet must keep their cash book separately. The organization should reflect all the features of maintaining a cash book by structural divisions in a special document called the Methodology, and notify about it under the signature of employees engaged in maintaining the cash register.
Recent legislative changes. The procedure for conducting cash transactions
The Russian Central Bank, in its document No. 3210-U dated March 11, 2014, approved changes to the procedure for conducting cash transactions by legal entities. They entered into force on June 1, 2014 and simplified the procedure for processing cash documents.
The annex to this important document contains an algorithm for independent calculation by organizations of their individual cash limit, which is made according to a special formula that takes into account the amount of cash receipts, as well as their spending on various needs.
It should be noted that if a legal entity has several structural units, each of them should create its own limit, which differs in size. Money in excess of the limit, which is in cash, is also given to the bank.
Statement accountable persons for additional control over organization expenses
Directive No. 3210-U also introduced an additional document for receiving funds by accountable persons. This is a statement that is developed in free form by each business entity. The document contains the following items:
- cash withdrawal period (usually up to three days);
- Indication of the required amount in numbers and words in rubles and kopecks;
- goals for which money will be spent;
- Manager's signature as a basis for receiving cash;
- date and signature of the employee responsible for the issued money.
It should be noted that now a single cash receipt order can be issued not only according to the amount of the cash register tape, but also according to the strict reporting forms.
Now it is not necessary to compile a register of deposited amounts for accounting for wages, although it is necessary to reflect the amount of unpaid wages.
Features of conducting cash discipline by individual entrepreneurs
On June 1, 2014, Ordinance 3210-U entered into force, which made it possible to maintain accounting records according to general and simplified rules. The simplified system applies to small businesses and entrepreneurs (209-FZ of Russia contains definitions of assigning legal entities to one or another category). According to them small businesses and individual entrepreneurs may not set a cash limit at all.
The cash book for individual entrepreneurs, as well as the registration of cash settlement services and cash register services, is now optional, especially if separate tax accounting of income and expenses is carried out and calculated indicators are calculated on their own.
In addition, from 1.06.2014, it became possible to draw up documents at the cash desk and to individuals conducting accounting of the company under the contract, which was previously strictly forbidden.
Types of liability for violation of cash discipline
Verification of the implementation of cash discipline by organizations is carried out by the Tax Service, and this period is not given type of control is not limited. For a year they can check as many times as necessary.
The penalty for violations in the maintenance of account 50 contains the Administrative Code of Russia. Article 15, paragraph 1 of this legislative act states that the fine for the organization may amount to 50 thousand rubles, and the statute of limitations for such violations is two months.
In connection with the perceptible amount of penalties, this section of accounting always pays special attention, as well as the correctness of registration of cash documents.
Thus, as a result of the entry into force of June 1, 2014, Order No. 3210-U, the procedure for conducting operations on account 50 has been greatly simplified, especially for individual entrepreneurs who can now work without a cash limit and have the right not to draw up cash documents. For legal entities, the opportunity to keep a cash book electronically using a special signature has become a significant relief. In general, this document contributed to the improvement of accounting at the enterprise.
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