Operating cash desk - what is it? What is the mechanism of its work? For what purpose are they created and how do they function? There are quite a few ways to minimize costs, although not all of them are universal. We will consider one of the options now.
general information
Initially, let's deal with the term “operating cash desk”. What it is? This is the name of the special division of the bank that provides cash management services in the territory of a particular company. It is necessary for enterprises that provide society with access to services and goods, such as: wholesale and retail stores, car dealerships, points of sale of electronics, jewelry, travel agencies, etc.
The operating cash desk of the bank acts as a tool for using cash. Why is it needed? How is it arranged? What are the requirements?
Why is it needed?
The operating cash desk is a universal tool whose task is to facilitate the direct use of cash. Thanks to it, you can provide payment for goods or services in foreign currency. During the purchase process, it will automatically be converted into rubles and go to the balance of the organization. In addition, you can refuse a personal cash desk, due to which it will be possible to eliminate shortages, daily reporting, re-counting of money, cash delivery to the bank, paperwork, verification of banknotes for falsification. In addition, the speed of internal turnover of funds increases, and there is a good opportunity to save by reducing internal costs. Upon sale, the money immediately goes to the account of the company. In addition, such close relationships allow you to get fast and also profitable loans. We should not forget about the possibility of paying for goods using plastic cards.
As you can see, operating cash desks are quite useful. The currency of any country can be used at any time, which has a positive effect on the level of amenities. At the same time, the management of the enterprise does not need to think about various points and nuances. It just fixes that it receives money. Everything else is the concern of the banks, which are in charge of the funds received.
Arrangement process
To build an operating cash register, approximately three to five thousand US dollars are needed. Service each month additionally attracts 750-900 green "presidents". Also, to open an operating cash desk, you need to take care of the presence of a cash office that will meet all the requirements that are put forward to banks in the Russian Federation. So, the workplace should be fenced off from customers and the external premises with bulletproof glass that can withstand shots from firearms. In addition, you must have a special device for negotiations, a cash drawer and an alarm button. It is also necessary to connect the premises to a central security monitoring station or to the police on-call unit. We should not forget about the necessary equipment: computer, printer, modem.
It is important to note that banks separately for each enterprise are working on unique and individual technical work. Therefore, the tariffs for servicing operating cash registers are not in a well-defined range. Well, a certain influence is exerted by the bank in whose favor the choice is made.
Job
Accounting for operating cash registers, packing and money recounting, currency processing, delivery of proceeds to bank collectors - all this is entrusted to a responsible employee.Actually, he is also responsible for depositing the received funds to the account of a legal entity, sending cash to a financial institution, checking banknotes for authenticity, etc. The presence of a cashier can also increase the level of security when working with money. Moreover, they can be served not only by customers, but also by the internal needs of the enterprise. So, if it is necessary to make payments of a social nature, wages or to issue travel expenses to employees, then the operating cash desk is very valuable here.
Another important point is working with checks. In addition to their issuance, the name of the company, the date of the operation, signs of the fiscal regime, and also, if desired, other data are also indicated there. Also, the cashier takes on part of the work of compiling various reports. When the working day ends, he removes the control tape. And here the remainder of the operating cash desk becomes relevant. If a significant amount is accumulated, then it is advisable to call a collector at the end of the day, and leave a trifle in the settlement device. You can equip and a safe for storing cash. But in this case, one should not forget about security, because there were always enough people who wanted to profit at someone else's expense.
How much money should be?
Usually, a monthly supply of funds for expenses is provided. If this is not enough, then operating cash desk reinforcement is used. This is the name of a series of actions, which provides for the provision of additional amounts to cover existing requests. The use of this scenario is considered undesirable, therefore, the situation is calculated and evaluated in advance to minimize the likelihood of its occurrence. It should be noted that the cash received by the operating cash desk should be spent exactly for what it is intended for (salary, household or business trip expenses). If there is a deviation from this requirement, then this is regarded as a violation with all the negative consequences.
About the limit
But the accumulation of too much funds is also not welcome. When a contract is concluded, it is agreed that the account of the operating cash desk should not exceed a certain value. Fines are often provided if this item is violated. The only exception is that it is allowed to exceed the limit for three days, but only when wages are paid. In the opposite case, from 40 to 50 thousand rubles can be recovered from the organization and from 4,000 to 5,000 in addition from its head. Although the amounts are not very large, it’s better not to fall on them.
Accounting moments
To summarize information about the movement and availability of funds, as well as related documentation, account 50 “Cashier” is used. Cash flow is shown on debit, loan expense. If cash transactions are carried out, the corresponding sub-accounts must be opened, such as 50-1 (2,3 ...). How do you get cash? Initially, you need to issue a cash receipt order. Then, an entry is made on receipt of form N KO-4. How is cash issued? Initially draw up an expendable cash warrant. Then a record is made about the issuance of money using the same formula for this. This is how the operating cash desk works.
Important in this case is an inventory. In fact, this is a reconciliation of cash balances at the cash desk with accounting data on documents. It is imperative to take into account account 50 debit. Regulatory documentation provides for mandatory inventory taking. For example, when the cashier is changing. To avoid confusion and ridiculous accusations, an inventory is required. Additional checks may be carried out in accordance with accepted accounting policies.
Reporting
During his work, the cashier needs to fill out a lot of paper and / or electronic forms. This largely depends on the specific situation.In addition, there is a need to periodically fix a certain situation. For example, resetting cash counters to zeros. Or refunds previously accepted. Since work is carried out with significant amounts of money (often quite significant), it is not surprising that there are rather stringent requirements regarding this. Indeed, weak control often leads to increased abuse. Let's look at a few examples.
About transferring counters to zero and taking their readings
In such cases, acts are drawn up. You can meet the first one when a new device is put into operation. The act is drawn up by the commission, which is appointed by the head. Moreover, it should include a tax inspector. The act is drawn up in duplicate and signed by all members of the commission. Then one remains at the enterprise, and the second is transferred to the tax office. If the car is handed over for repair and returned from it, then it is necessary to draw up an act about the control and summing counters. A standard form is provided for this case. When compiling it, a commission is also created. A tax inspector should be present as an observer (but not its participant). In the act, the values of the counters are displayed, after which one instance is transferred to the accounting department.
About refund
In this case, an act is drawn up. The basis for it may be:
- Return by buyer.
- Error in broken cash register receipt.
A commission takes part in its drafting. In this case, it is necessary to indicate the cash register machine on which this is happening, its model (type, class, brand), manufacturer and registration numbers. Consider a small example. There is Baby LLC, which specializes in the sale of clothing. The cashier incorrectly broke the cloak, and instead of the price of 4.5 thousand rubles entered the amount of 5 500. In this case, it is necessary:
- Break the correct check and pass it to the buyer.
- At first, draw up the Return Act.
- Attach an erroneous receipt.
And that is all.
Conclusion
So, let's summarize all of the above. The operating cash desk is a business facilitation tool that is used to minimize cash costs. But at the same time, significant requirements are put forward to him. Although, it should be noted that relief is often made, and in many respects the company's management is guided by the current situation. So, in chain stores closing cashiers behind bulletproof glass is irrational. Whereas for large enterprises or organizational structures this is a rather relevant topic.
It should also be noted that not always all the requirements put forward by regulatory documents apply everywhere. Often you can find simplified options. Consider a small example. Suppose that the buyer has already purchased the goods, but at the checkout he took something and changed his mind. In this case, there is a cancellation procedure. In order not to disturb the management each time, you just need confirmation from the security representative who is in the hall.