Of course, cash transactions are an important part of the functioning of the organization. However, the amount of money stored at the cash desk of the enterprise is limited by a certain limit, and this is important to remember. You can familiarize yourself with the methods of calculating this limit in the appendix to the Regulation of the Bank of Russia dated 12.10.11 No. 373-P. All operations that exceed the established limit must go through the organization’s bank account. The only exceptions are salary days. When working with cash, it is important to strictly adhere to this requirement.
"Prihodnik" - an important link in cash discipline
Cash operations are accompanied by the execution of the primary documentation - expenditure and receipt cash orders. Let us consider in more detail the receipt of funds and the design of a cash receipt order.
Upon receipt of money, it is necessary to draw up a document called a credit cash warrant. An incoming cash warrant is a form of primary documentation. On its basis, cash is received. Goskomstat of Russia approved the standard form of the "parish" - a unified form of KO-1.
The basis for issuing a cash receipt order is a document that is able to confirm receipt of funds, for example, a sales receipt, cash register receipt, Z-report on cash register, or expense report.
Strikethroughs and any corrections are not allowed in the FFP. For this reason, filling it requires increased attention and accuracy.
In accordance with the legislation of the Russian Federation, a receipt cash order for an individual entrepreneur may not be issued. In the event that an individual entrepreneur is engaged in the execution of a FFP and entrusts itself cash discipline, the document must be signed by him.
The serial number and date of the FFP are reflected in cash book after which the receipt cash order is registered in the KO-3 journal and sent to the folder with other "receivers."
In parallel with the use of “arrivals” and “consumables”, cash registers are also used by organizations to account for cash.
It is allowed to use PKO, drawn up both in manual form and in typewritten. It is also possible to use FFP created using online services.
We consider in detail the cash receipt order. A sample fill out and some of the recommendations below will help you avoid common mistakes in the future.
What does a cash register order consist of?
This document is executed in a single copy when depositing money at the cash desk of the enterprise. Let us turn to the form KO-1. It becomes clear that FFP has several components. The first is the incoming cash warrant itself, and the second is the tear-off receipt.
In completed form, both components of the document must be certified by the signature of the responsible employee (cashier, accountant or head of the organization). The receipt must certainly have the seal of the organization that issued the document. The receipt is a confirmation of the fact of receiving funds and is transmitted to the person to whom the money was deposited.
How to fill in a cash receipt?
Making a PKO does not require much time, but it greatly facilitates the work of the cashier.
Consider a cash receipt order, an example of filling out and the structure of the document:
- Name of company.
- OKPO.
- A number that should not differ from the number reflected in the KO-3 register.
- A date that must exactly correspond to the day of receipt of funds.
- Debit - an account on which the receipt of money will be recorded.
- Credit - an accounting account, the loan of which will reflect this amount.
- The amount in digital reflection.
- Destination code, which is to be completed only in organizations that have a coding system.
- Accepted from (the name of the company on behalf of which the money is entered is entered, and the full name of the employee contributing the funds).
- Ground (indicates a specific document, which is the basis for the deposit of funds).
- Amount (the amount of money received is indicated in writing).
- Including (this column reflects the presence of VAT).
- Applications (here indicate the accompanying documents of the operation).
- Signatures of the chief accountant and cashier.
Violations in the work with a cash receipt
It should not be forgotten that the numbering of cash vouchers is conducted from the beginning of the year. It is equally important that if the actual date of the operation does not correspond to the date of issuing the FFP, then such a receipt cash order will be invalidated.
There are cases when the PI ignored filling out the FFP form, while filling out only the receipt adjacent to it. Such actions are a gross violation of cash discipline. Initially, the main FFP form is filled in, and only then is it filled out his receipt.
Ways of receipt of funds at the cash desk of the organization
As mentioned earlier, FFP is used when accounting for money received at the cash desk of the enterprise. Cash flow may occur:
- as a payment for the sold products (service);
- for property sold;
- in the form of a return of unused accountable cash;
- from founders when replenishing the authorized capital;
- from employees of the enterprise (in the form of repayments, repayment of loans, in order to compensate for the damage;)
- from the bank accounts of the organization.
Obligations and order of work of the cashier
Having completed the procedure for accepting funds, the cashier certifies with the signature of the FFP, as well as the tear-off receipt adjacent to it. After that, he puts a stamp or stamp on the receipt. The receipt is to be issued to the person who contributed the money. At the final stage of the operation of accepting funds, the cashier, using a special stamp, marks “Received”, enters the date and certifies the document with his signature.
When working with FFP, the cashier must establish the presence and authenticity of the signature of the chief accountant, as well as examine the documents for the absence of errors. Application facsimile signature when issuing a cash receipt warrant is unacceptable. In addition, the cashier must note the presence of documents that were marked as an attachment.
Any violations identified in the work with cash, as well as violations of cash discipline, are subject to administrative penalties for officials.
Shelf life
The storage period for cash receipts in the organization’s archive should be at least five years.
A canceled receipt cash order is not destroyed, but filed in the appropriate folder and must be stored for 36 months from the end of the calendar year.