Monetary documents do not apply. Accounting for transactions related to the movement of securities

In the activities of any institution, such documents are often used as coupons for gasoline or for student meals, postage stamps and envelopes with stamps for sending correspondence, express payment cards for Internet and cellular telephone communications, and other documents that require special accounting. In this article, we will consider in what order they should be used and taken into account.

What are cash documents

According to p. 169 of Instruction No.157n paid coupons for gasoline and oils, for food, paid vouchers to rest homes, sanatoriums, camp sites, received notifications for postal orders, postage stamps, envelopes with stamps and stamps state duty- all these are monetary documents.

Cash documents must be kept at the cash desk of the institution.

In accordance with p. 170 of Instruction No.157n acceptance of such documents at the cash desk and issuance of such documents from the cash desk are drawn up by cash receipts (f. 0310001) and cash outflow orders (f. 0310002) with the entry "stock" on them.

Incoming and outgoing cash orders with the entry “stock” are registered in the register of incoming and outgoing cash documents separately from incoming and outgoing cash orders, in which transactions with funds are recorded.

In the cash book (f. 0504514) of the institution, the accounting of transactions with monetary documents is kept on separate sheets, on which the mark "stock" is affixed.

According to the guidelines for the management cash book approved By order of the Ministry of Finance of the Russian Federation No.173n, the total indicators of operations for the day and the indicators of the balance at the end of the day are formed for cash and for cash documents separately. In the sheets of the cash book containing movement data monetary documents, the lines "including on wages"And" total balance Money at the cash desk at the end of the day ”are not filled in.

Entries in the cash book must be made by the cashier immediately after receiving or issuing monetary documents for each fund receipt and fund debit order.

Accounting for transactions with monetary documents is kept in the journal for other transactions on the basis of documents attached to the cashier's reports ( p. 172 of Instruction No.157n).

Reflection in accounting of the movement of cash documents

Food coupons for students. There is a category of students who educational institution must provide free meals. Such food is dispensed with food coupons. The coupon can be printed or printed on a printer. It must contain a number of required details:

Individual number;

Validity;

Type of food;

Amount (cost);

Seal or stamp of the issuing organization and signature of the responsible employee.

Rules of circulation have been created for municipal institutions in some regions. certain types monetary documents. A clear procedure for the issuance and accounting of coupons for the provision of food on a preferential basis in educational institutions developed, for example, by the education committee of the government of St. Petersburg ( Order of 08.06.2009 No.1139-r).

According to this document, educational institutions are supplied with coupons uniform sample... Head of the institution

ensures the storage of coupon forms and issues them to the employee in charge of catering, in accordance with the number of students in preferential categories. Forms of coupons are transferred according to an act, the form of which is specially developed and is given in Appendix 3 to this order. This employee issues the completed coupon forms to the teacher acting as the class teacher, or to the industrial training master (group curator). The coupons issued but not used will be returned. All actions with coupons must be recorded in the accounting book for issuing coupons, the form of which is given in Appendix 2 to Procedure for issuing and accounting coupons approved by Order No. 1139-r.

When providing reduced price meals by the educational institution itself, the coupons used for their intended purpose are calculated at the end of each working day and attached to the cash statement. They are stored together with cash register documents for five years and, after the expiration of the storage period, are destroyed by order of the head of the institution.

When providing reduced price meals at an educational institution by an organization Catering weekly, the use of coupons is reconciled and a corresponding act on their implementation is drawn up in the form that is given in Appendix 3 to the Procedure for issuing and accounting for coupons.

A state educational institution has entered into an agreement with a catering company for the supply of breakfasts and set meals for students. The institution paid under the contract 120,000 rubles. For this amount, food coupons were received according to the acceptance certificate. They were entered into the cashier as cash documents. Part of the coupons from the cash desk in the amount of 30,000 rubles. was transferred to the accountable person who issued these coupons to the students. After the students received food according to these coupons, an act was drawn up in the amount of 30,000 rubles. (attached to the advance report of the accountable person who received the coupons).

According to the Order of the Ministry of Finance of the Russian Federation No. 171n, the expenses of a state institution for paying for services for organizing hot meals for students are attributed to Subarticle 226"Other works, services" KOSGU.

These transactions in the accounting of the institution will be reflected in accordance with Instruction No. 162n as follows:

According to the corresponding synthetic accounting code.

Coupons for fuels and lubricants. Consider the option when the institution is provided with fuel and lubricants using coupons: according to the contract, a certain amount of gasoline of the corresponding brand is paid, while the institution receives coupons, according to which drivers will refuel cars at gas stations.

Received coupons on the basis of the supplier's shipping documents (invoice, invoices, etc.) are credited as monetary documents to the cash desk of the institution, while it is advisable to indicate the brand of gasoline, the series and numbers of these coupons, the denomination of coupons in liters and the cost in the receipt coupon in rubles (based on the cost of gasoline specified in the contract and invoice for payment).

When necessary, coupons for the right to receive fuel are issued to drivers or a specially appointed employee on record.

Usually, for control, a special ledger is set up, in which the movement of coupons is recorded.

The fuel received under the coupons is credited as the material stock of the institution after the accountable person has submitted the advance report with supporting documents from the gas station that released the fuel and lubricants in exchange for the coupon.

A budgetary educational institution within the framework of activities to fulfill a state (municipal) assignment received from a supplier coupons for 1,000 liters of Ai92 gasoline in the amount of 28,000 rubles. The denomination of the coupon is 20 liters, worth 560 rubles. The accountable person was issued

2 coupons, for which it refueled the car, after which it submitted an advance report.

These transactions in accounting will be reflected in accordance with Instruction No.  174n in the following way:

In order for the inspectors and tax authorities there were no questions about the legality and expediency of paying for cellular communications, the institution needs to develop an appropriate

current position (internal regulation). This document should contain a list of positions of employees who are eligible to receive mobile payment cards, and the conditions that must be met (for example, employees are paid only for calls made during working hours, or it is still possible to pay for calls made outside of working hours (in weekend)). It is advisable to prescribe a procedure for employees to confirm their expenses for cellular communications (presentation of details of negotiations and an employee's memo on which calls were official).

Autonomous institution with funds from income-generating activities through accountable person purchased 100 express payment cards with a face value of 100 rubles. on total amount RUB 10,000 These monetary documents were accepted at the cash desk of the institution. 3 payment cards were issued to the Deputy Director. The reporting person submitted an advance report with supporting documents.

The costs of purchasing payment cards for mobile phones in accordance with the Order of the Ministry of Finance of the Russian Federation No. 171n refer to Subarticle 221"Communication services" KOSGU.

In accounting, these transactions will be reflected in accordance with Instruction No.  183n in the following way:

Acceptance for accounting and issuance of postage stamps and stamped envelopes under the report will be reflected in the accounting as follows:

According to labor legislation, the size and procedure for reimbursement of expenses related to official travel of employees, as well as the list of jobs, professions, positions of these employees are established by a collective agreement, agreements, local regulations... In an educational institution, payment for a ticket can be made to a social teacher whose nature of work is related to traveling (visiting students at the place of residence, traveling to participate in meetings of various commissions and councils of prevention, etc.).

On the basis of Order of the Ministry of Finance of the Russian Federation No. 171n, the costs of the institution for the purchase of tickets for employees whose work is of a traveling nature are attributed to Subarticle 222"Transport services" KOSGU.

A state educational institution purchased a bus pass worth 950 rubles. for September 2013 for a social educator. Payment for the ticket was made by bank transfer at the expense of budget funds... The ticket was registered at the cash desk of the institution and issued to the teacher on account of the report. At the end of the month, the teacher submitted an advance report with an already used travel document attached to it.

In the accounting of a state institution, these operations should be reflected in accordance with Instruction No. 162n as follows:

Lack of monetary documents at the cash desk

Procedure for maintaining cash transactions with banknotes and coins of the Central Bank of the Russian Federation on the territory of the Russian Federation is regulated Regulation No.373-P... According to p. 1.11 of this provision, measures to ensure the safety of cash during cash transactions, storage, transportation, as well as the procedure and timing of checks of the actual availability of funds are determined by the legal entity. This means that the procedure for checking cash and cash transactions is established by local regulations, for example, the regulation on internal financial control, accounting policies, regulations on cash transactions. During control measures, in addition to the full recalculation of cash at the cash desk, a check is made of other valuables stored at the cash desk, including cash documents.

To reflect the results of the inventory of monetary documents held at the cash desk of the institution, it is applied inventory list (collation statement) forms strict accountability and monetary documents (according to f. 0504086, approved by Order of the Ministry of Finance of the Russian Federation No. 173n).

During the check at the cash desk of a budgetary institution, a shortage of monetary documents was revealed - 2 express payment cards with a face value of 100 rubles each. each acquired through a government assignment subsidy. The person guilty of this shortage has been identified, and the amount of the shortage has been paid off voluntarily in kind.

The institution should reflect in the accounting the situation that has arisen in accordance with p. 86, 87 , 109 , 110 Instructions no.  174n in the following way:

Instructions for the use of the Unified Chart of Accounts accounting for organs state power(state bodies), local self-government bodies, government bodies extrabudgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities ( government bodies), local government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, and Methodical instructions on their application ”.

The procedure for issuing and recording coupons for the provision of food on a preferential basis in educational institutions of St. Petersburg.

Order of the Ministry of Finance of the Russian Federation of December 21, 2012 No. 171n "On approval of the Instructions on the procedure for applying budget classification RF for 2013 and for the planning period of 2014 and 2015 ”.

Instructions for using the Chart of Accounts budget accounting, approved By order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162n.

Instructions for the use of the Chart of accounts of accounting budgetary institutions, approved By order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

Instructions for the use of the Chart of accounts of accounting autonomous institutions, approved By order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.

In carrying out their economic activities, some domestic organizations use cash and carry out cash cash settlements... At the same time, domestic legislation allows the use for subjects civil relations or parties to labor relations, the circulation of monetary documents, the accounting of which the relevant organization is obliged to carry out in the prescribed manner.

Documents that are monetary

Ministry of Finance Russian Federation its order dated 31.10.2000 No. 94n approved not only the Chart of accounts of financial accounting economic activity organizations, but also the Instructions for its use.

Also, special attention should be paid to the need to manufacture and design an incoming cash order, if such documents are handed over to the cashier of the enterprise. If the documents are issued to third parties from the organization's cash desk, then the organization needs to issue an expense cash order.

A significant difference between cash settlement and PKO for cash documents from cash documents, the need to draw up which arises in the implementation of cash settlements, is the need to affix "stock" entries on cash documents to account for documents that are cash.

All received or issued documents must be reflected in the register of cash documents. It should be remembered that such registration is carried out separately from the registration of cash documents for cash payments.

Accounting for monetary documents

In addition to the need to reflect the movement of documents in the cash book and the register of cash documents, section 5 of the Instruction provides general order accounting for documents that are monetary.

By virtue of the above-mentioned norms of domestic law, analytical accounting is carried out by types of documents on account 50 "Cashier".

For transactions with monetary documents, accounting is carried out according to the debit of account 50, if the documents are received at the company's cash desk. If the documents are issued from the cash desk of the company, then the accounting takes place on the credit of account 50.

In the cash book, it is necessary to register and reflect documents both entering the cash desk of the enterprise and issued from the cash desk of the organization to third parties. But such accounting is carried out on separate sheets of the cash book, which must be marked "stock".

As follows from guidelines on the application and completion of the cash book, approved by order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n, the cash flow of the organization reflects the movement of cash documents. For these purposes, separate sheets of the book are used, in which the label "stock" should be affixed.

When filling out the cash book for accounting of monetary documents, it should be remembered that the lines of the book "and" at the cash desk at the end of the day "are not filled.

Records regarding the movement of documents that are monetary should be made immediately after the issuance or receipt of the relevant document.

In conclusion, it should be noted that, unlike cash payments, the legislator did not develop and did not provide for the form of the document used to record monetary documents issued to third parties.

As provided in paragraph 1 of Art. 9 of the Federal Law "On Accounting", each fact of the economic activity of the enterprise must be confirmed by the appropriate primary document.

Such documents can be not only approved forms, but also forms independently developed by the relevant subject of business relations. A mandatory requirement for such documents is the presence in them of the details directly listed in clause 2 of Art. 9 of the Federal Law "On Accounting".

From the above, it follows that in order to properly record the movement of such documents, the enterprise using them must independently develop a form for the statement of the flow of cash documents with the obligatory indication in such a statement of all required details.

It is important to remember that regardless of the fact that such documents are not cash, domestic enterprises and organizations are required to keep records of such documents.

Non-performance by the company established by law the obligation to account for monetary documents may be the basis for imposing on such a company or its officials administrative fine for violation of cash discipline.

General rules for the storage, use and accounting of funds are established by the Central Bank of Russia. Today, the letter of the Central Bank of Russia dated September 22, 1993 No. 40 “On approval of the procedure for conducting cash transactions in the Russian Federation” is in force. Additionally, it is extremely important to be guided by:

• It is worth saying - the regulation of the Central Bank of Russia dated 01/05/1998 No. 14-P "On the rules for organizing cash money circulation on the territory of the Russian Federation ";
• Federal Law of May 22, 2003 No. 54-FZ "On the Application cash register equipment when making cash settlements and (or) settlements using payment cards ".

To make payments in cash, each organization must have a cash desk and keep a cash book in the prescribed form.

The acceptance of cash by organizations in settlements with the population is carried out using cash registers.

The current legislation provides for:

• specially equipped cash desk; full financial responsibility of the cashier;
• limiting cash balances;
• limitation of their storage period;
• the size and duration of the use of advances for business and travel expenses.

If the organization does not have the opportunity to provide a specially equipped room for the cash register, then a safe is needed to store funds.

When hiring a cashier, he must be familiarized with the procedure for conducting cash transactions against receipt. An agreement on full liability is concluded with him. Temporary replacement of the cashier is made by written order of the administration. A liability agreement is also concluded with a substitute employee. If the staffing table does not provide for the position of the cashier, then these duties are assigned to the employee in the order of combination.

The organization can store cash in its cash register within the limits set by the bank, in agreement with the head of the organization. The limits of cash balances are revised if necessary.

Organizations are required to submit to the bank all cash in excess of the established limits on the balance of cash at the cash desk in the manner and within the time frame agreed with the servicing banks.

The primary documents for the cash register will be documents developed by the Central Bank of Russia.

Acceptance of cash by cash offices of organizations is carried out according to cash receipts signed by the chief accountant or a person authorized by ϶ᴛᴏ written order of the head of the organization. A receipt for the receipt of money is issued to the incoming cash order signed by the chief accountant or a person, ϶ᴛᴏ authorized, and the cashier. The receipt is certified by the seal (stamp) of the cashier or the imprint of the cash register.

The issuance of cash from the cash registers of organizations is carried out according to cash outflow orders or other duly executed documents (payment, payroll, applications for the issuance of money, invoices, etc.) with the imposition of a stamp on these documents with the details of the cash outflow order. Documents for the issuance of funds must be signed by the head and chief accountant of the organization or by persons ϶ᴛᴏ authorized.

To the registration of cash orders will be presented special requirements... Corrections are not allowed. Executed cash documents are extinguished with special stamps ("It is worth saying - received" or "Paid")

All incoming and outgoing cash orders are registered in a special journal (unified form No. K2)

Note that the cashier keeps the current accounting of funds in the cash book. It registers the balance of funds at the beginning of the day, operations on receipts and payments (per day), sums up the results of receipts and issues, and displays the balance at the end of the day.

Records in the cash book are kept in duplicate through copy paper. The second copy - tear-off - serves as a cashier's report. All incoming and outgoing documents are attached to the report and at the end of the working day they are handed over to the accounting department against the accountant's receipt.

In the automated form of bookkeeping, individual sheets of the cash book are formed daily in the form of machine diagrams: 1st sheet - loose leaf of the cash book, 2nd sheet - cashier's report.

At the end of the reporting period, the cash book is certified by the signatures of the chief accountant and the head of the organization, laced up and sealed.

In addition to the daily report of the cashier, within the time frame established by the administration, an audit of the cash desk is carried out. The audit should be sudden and should be carried out at least once a month. By order of the management, an inventory commission is created, during the audit, all documents and all funds are checked through sheets of paper. The result is documented in an act.

From November 21, 2001, on the basis of the instruction of the Central Bank of Russia dated November 14, 2001 No. 1050-U, the maximum amount of payments in cash between legal entities for one transaction in the amount of 60 thousand rubles.

The procedure for opening current accounts in the bank and conducting transactions on them

The regulation of the Central Bank of Russia dated 03.10.2002 No. 2-P "О cashless payments in the Russian Federation "(as revised on 03.03.2003)

An organization can have several current accounts at the same time. At her discretion, she chooses a bank to open an account. The organization can perform all types of transactions from any current account.

The procedure for opening settlement and other accounts, the performance and execution of transactions are established by the Central Bank of Russia.

To open a bank account, it is extremely important to provide the following documents:

• a notarized copy of the articles of association (and a notarized copy of the memorandum of association, if any);
• a notarized copy of the registration certificate at the registration chamber;
• a notarized copy of the tax registration certificate;
• a photocopy of statistics codes, certified by the head of the organization and the seal of the organization;
• a photocopy of the founder's decision (minutes general meeting founders) on the appointment of the head of the organization, certified by its head and the seal;
• a photocopy of the order on the appointment of the chief accountant of the organization, certified by its head and the seal;
• certificates from the Foundation social insurance, The Mandatory Fund health insurance and the Pension Fund;
• a bank card with notarized samples of signatures of the head and chief accountant of the organization.

When the name of the organization, the nature of its activities, the composition of the account managers change, the corresponding corrections are made to the documentation, and when the organization is reorganized, new documents are submitted to the bank.

All transactions on the account are carried out on the basis of written orders from the account holder:

• cash deposits - based on the announcement for a cash deposit;
• receiving cash from an account - a money order;
• transfers - payment order, settlement check, payment request-order.

Without acceptance, the bank can write off funds to pay for electricity, heat supply, water supply, etc. (calculations in the order of planned payments)

Also, write-offs are made without acceptance by the decision of the judicial and tax authorities.

The basis for entries in the accounting registers are bank statements - a list of all transactions performed on the account for the period with attached copies of payment documents. All entries in a credit statement mean crediting to the account, and in debit - debiting from the account.

The identified errors are corrected after agreement with the bank, for which the deadline- 10 days from the date of receipt of the statement.

Settlements by payment orders

Payment order- ϶ᴛᴏ order of the owner of the account (payer) to the bank serving him, drawn up with a settlement document, on the transfer of a certain sum of money to the account of the beneficiary of funds, opened with Um or another bank. The bank is executing payment order within the period provided by law, or more short term established by the bank account agreement or determined by the customs of business practice used in banking practice.

The payment order is valid for 10 days, including the day of issue.

Payment orders can be used to transfer funds:

• for the goods supplied, work performed, services rendered;
• to budgets of all levels and to off-budget funds;
• in order to return / place loans (loans) / deposits and pay interest on them;
• for other purposes provided by law or contract.

In accordance with the terms of the main agreement, payment orders can be used for prepayment for goods, works, services or for making periodic payments.

Payment orders are accepted by the bank regardless of the availability of funds in the payer's account.

The bank, at the request of the payer, is obliged to inform him about the execution of the payment order no later than the next business day after the payer's contact to the bank, unless another period is provided for by the bank account agreement. The procedure for informing the payer is determined by the bank account agreement.

Accounting for funds in letters of credit

Letter of credit is a conditional pecuniary obligation accepted by the bank (hereinafter - the issuing bank) on behalf of the payer to make payments in favor of the recipient of funds upon presentation by the latter of documents that meet the terms of the letter of credit, or to authorize another bank (hereinafter - the executing bank) to make such payments.

Banks can open the following types letters of credit:

• covered (deposited) and uncovered (guaranteed);
• revocable and irrevocable (subject to confirmation)

When opening a covered (deposited) letter of credit, the issuing bank transfers the amount of the letter of credit (coverage) at the expense of the payer or the loan provided to him at the disposal of the executing bank for the entire validity of the letter of credit.

When opening an uncovered (guaranteed) letter of credit, the issuing bank grants the nominated bank the right to write off funds from its correspondent account within the amount of the letter of credit.

Revocable will be a letter of credit, which can be changed or canceled by the issuing bank on the basis of a written order of the payer without prior agreement with the recipient of funds and without any obligations to the issuing bank after the withdrawal of the letter of credit. Irrevocable is a letter of credit, which can be canceled only with the consent of the recipient of funds.

The letter of credit is intended for settlements with one recipient of funds. The procedure for settlements under a letter of credit is established in the main agreement, which reflects:

• the name of the issuing bank;
• the name of the bank serving the recipient of the funds;
• the name of the recipient of funds;
• the amount of the letter of credit;
• type of letter of credit;
• method of notifying the recipient of funds about opening a letter of credit;
• the method of notifying the payer about the account number for depositing funds opened by the nominated bank;
• a complete list and precise description of the documents provided by the recipient of funds;
• the validity period of the letter of credit, the provision of documents confirming the supply of goods (performance of work, provision of services), and the requirements for the execution of these documents;
• payment condition (with or without acceptance);
• responsibility for non-performance ( improper performance) obligations.

The main agreement may include other conditions regarding the procedure for settlements under a letter of credit.

Payment under the letter of credit is made by bank transfer by transferring the amount of the letter of credit to the account of the recipient of funds. Partial payments under a letter of credit are allowed.

Accounting for transfers in transit

The concept of "transfers in transit" is used to account for the movement of funds (transfers) in cases where there is a time gap between the moment of the documented write-off and the moment the funds are credited to the current accounting account, in particular:

• proceeds from the sale of goods that are produced by organizations that carry out trading activities entered in the cash desks of credit institutions, savings banks or cash desks of post offices for crediting to the settlement or other account of the organization, but not yet credited for the intended purpose;
• funds (transfers) in foreign currencies entered in the cash offices of credit institutions for crediting to the settlement or other account of the organization, but not yet credited for the intended purpose.

The basis for accepting monetary documents for registration will be receipts from a credit institution, a savings bank, a post office, copies of accompanying statements for the delivery of proceeds to collectors, etc.

If bank institutions draw up bank statements in a form different from the generally accepted one, and these statements contain information on the amounts of funds that have been received by the organization, but have not yet been confirmed by settlement bank documents, then the organization demonstrates such amounts in accounting as "transfers in transit" and is not entitled to dispose of them until they receive credit institution settlement documents confirming the payment.

Accounting for monetary documents

The organization's cash desk can store such monetary documents as paid vouchers to rest homes and sanatoriums, postage stamps, state duty stamps, bills of exchange, paid tickets, etc. Receipts and issuance of monetary documents are drawn up on the basis of incoming and outgoing cash orders with subsequent preparation cashier of the report on the movement of cash documents.

Cash documents are valued in accounting at the amount of actual costs of their acquisition.

Analytical accounting is carried out by types of monetary documents.

Monetary documents - documents with a value estimate, purchased by the organization and stored in its cash desk.

On subaccount 50-3 "Monetary documents", postage stamps, state duty stamps, bill stamps, paid air tickets and other monetary documents are taken into account at the cash desk of the organization.

Monetary documents do not include:

· Documents for intangible assets(they are taken into account on account 04);

· Securities (recorded on account 58);

· Forms of strict reporting (recorded on account 006);

· Shares redeemed from shareholders (account 81).

Cash instruments are accounted for at the actual cost of their acquisition. The purchase of monetary documents can be carried out in cash and by bank transfer.

Monetary documents entered into the cash register (by issuing an incoming cash order) are issued to accountable persons for use or are sold by employees of the organization at discounted prices (disposal is made out by an expense cash order).

In the cash book, the movement of cash documents is reflected separately. Every month the cashier submits a report on the flow of cash documents.

The cash documents of the organization are accounted for on subaccount 50/3 in the amount of their actual acquisition costs. Analytical accounting provides for the maintenance of monetary documents for each of their types.

The purchase of monetary documents and their acceptance for accounting are reflected in the debit of account 50/3 in correspondence with the credit of the following accounts: 51 - for the purchase price of monetary documents; 71 or 76 and other accounts of settlements through individuals or legal entities.

The use (issue, expense) of monetary documents is reflected in the credit of account 50/3. Issuance of paid air tickets to accountable persons is reflected in the debit of account 71 and credit of account 50/3. The issuance of vouchers to employees with reimbursement to them in whole or in part of their cost is reflected in the debit of account 73 and credit 50/3. When vouchers are issued free of charge from appropriate sources: debit account 91/2 credit account 50/3.

Requirement for keeping a cash book and keeping money and monetary documents.

All receipts and withdrawals of cash by the enterprise are recorded in the cash book.

Each company maintains only one cash book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in the cash book is certified by the signatures of the head and chief accountant of the given enterprise.

Entries in the cash book are made in 2 copies through carbon paper in ink or ballpoint pen. The second copies of the sheets must be tear-off and serve as a cashier's report. The first copies of the sheets remain in the cash book. The first and second copies of sheets are numbered with the same numbers.

Erasures and unspecified corrections in the cash book are not allowed. The corrections made are certified by the signatures of the cashier, as well as the chief accountant of the enterprise or the person replacing him.

Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or other document replacing it. Every day at the end of the working day, the cashier calculates the results of operations for the day, displays the balance of money in the cash register on the next date and sends to the accounting department as a cashier's report a second voucher (a copy of entries in the cash book for the day) with incoming and outgoing cash documents against receipt in cash book.

At enterprises, provided that the full safety of cash documents is ensured, the cash book can be kept in an automated way, in which its sheets are formed in the form of a machine chart "Attached sheet of the cash book". Simultaneously with it, the "Cashier's report" machineogram is formed. Both of these machine charts must be drawn up by the beginning of the next working day, have the same content and include all the details provided for by the cash book form.

The numbering of the cash book sheets in these machines is carried out automatically in ascending order from the beginning of the year.

The last for each month should automatically print the total number of sheets of the cash book for each month, and in the last one for the calendar year, the total number of sheets of the cash book for the year.

The cashier, after receiving the "Cash Book Attachment Sheet" and "Cashier's Report" machines, is obliged to check the correctness of the indicated documents, sign them and submit the cashier's report along with the incoming and outgoing cash documents to the accounting department against receipt in the cash book attachment sheet. In order to ensure the safety and ease of use, the "Cash Book Insert Sheet" is stored by the cashier separately for each month during the year. At the end of the calendar year (or, as necessary), the "Cash Book Slip Sheet" machines are stitched in chronological order. The total number of sheets for the year is certified by the signatures of the head and chief accountant of the enterprise and the book is sealed.

Control for correct guidance the cash book is assigned to the chief accountant of the enterprise.

The withdrawal of money from the cash desk, which is not confirmed by the receipt of the recipient in the cash invoice or another document replacing it, is not accepted to justify the balance of cash at the cash desk. This amount is considered a shortfall and is collected from the cashier. Cash that is not confirmed by cash receipts is considered a cash surplus and is credited to the company's income.

The chief (senior) cashier, before the start of the working day, issues to other cashiers in advance the amount of cash necessary for expenditure transactions against a receipt in the accounting book of money received and issued by the cashier.

Cashiers at the end of the working day are obliged to report to the chief (senior) cashier in the received advance and in the money accepted according to receipt documents, and hand over the remainder of cash and cash documents on the operations performed to the (chief) senior cashier against receipt in the book of accounting received and issued by the cashier of money.

For advances received for wages and scholarships, the cashier is obliged to report within the time period specified in payroll, for their payment. Before the expiration of this period, cashiers are obliged to return to the cashier daily the remaining cash that has not been issued on pay slips. This money is handed over in bags, packages and other packages sealed by cashiers to the chief (senior) cashier on receipt, indicating the declared amount.

In accordance with paragraph 3, heads of enterprises are required to equip a cash desk (an isolated room intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the cash office, as well as when it is delivered from a bank institution and delivered to the bank. In cases where, through the fault of the heads of enterprises, the necessary conditions ensuring the safety of funds during their storage and transportation, they bear responsibility in the manner prescribed by law.

The cash register room must be isolated, and the doors to the cash register during transactions must be locked from the inside. Access to the cash register premises for persons not related to its work is prohibited.

The cash desks of companies can be insured in accordance with the current legislation.

All cash and securities at enterprises are stored, as a rule, in fireproof metal cabinets, and in some cases - in combined and ordinary metal cabinets, which at the end of the working day are closed with a key and sealed with the cashier's seal. Keys to metal cabinets and seals are kept by cashiers, who are prohibited from leaving them in designated places, transferring them to unauthorized persons or making unaccounted duplicates.

Recorded duplicate keys in packages, boxes, etc. sealed by cashiers are kept by the heads of enterprises. At least once a quarter, they are checked by a commission appointed by the head of the enterprise, the results of which are recorded in the act.

Upon discovery of the loss of the key, the head of the enterprise reports the incident to the internal affairs bodies and takes measures to immediately replace the lock of the metal cabinet.

Keeping cash and other valuables that do not belong to this enterprise, is prohibited.

Before opening the cash register and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window bars and seals, to make sure that the security alarm is in good working order.

In case of damage or removal of the seal, breakage of locks, doors or grilles, the cashier is obliged to immediately report this to the head of the enterprise, who reports the incident to the internal affairs bodies and takes measures to protect the cash register before the arrival of their employees.

In this case, the leader, Chief Accountant or persons replacing them, as well as the cashier of the enterprise, after receiving permission from the internal affairs bodies, check the availability of funds and other valuables stored in the cash desk. This check must be carried out before the start of cash transactions. On the results of the check, an act is drawn up in 4 copies, which is signed by all persons participating in the check. The first copy of the act is sent to the internal affairs bodies, the second is sent to insurance company, the third is sent to the parent organization (if any), and the fourth remains with the enterprise.

Accounting for monetary documents through an accountable person has certain nuances. It is somewhat different from accounting for other types of settlements with accountants. Let's consider these features.

What is a monetary document?

Indirectly, the definition of such an accounting object as monetary documents is given in the Instructions for the application of the chart of accounts, approved by order of the Ministry of Finance dated October 30, 2000 No. 94n (hereinafter - Instruction 94n). In the description of account 50 of Instruction 94n, it is indicated that on subaccount 50-3 "Cash documents" stamps (postage, bill of exchange, state duties), paid air tickets and other cash documents that are available to the enterprise are taken into account.

Thus, monetary documents include those documents that have a certain value estimate and allow in the future to receive material values, property rights or services. These can be coupons for food, milk, fuels and lubricants (if a fixed cost of fuel and lubricants is indicated); bus, train and other types of tickets, tourist vouchers, other similar documents. Instruction 94n prescribes to keep analytical records of such documents in the context of their types (separately for vouchers, separately for railway tickets, etc.).

IMPORTANT! Monetary documents do not include securities (government bonds, bonds of other enterprises, shares and bills of exchange), BSO (checks, coupons, tickets, other forms issued by the enterprise itself).

On account 50, monetary documents are taken into account when between the moment of their acquisition and the moment of use there is an interval during which they are stored in the cash register. If, for example, a posted worker for the received accountable funds bought a train ticket for his trip on his own, then such a document is not passed through the ticket office. And the already used ticket, handed over to the accounting department as proof of expenses, will be stored along with the advance report. At the same time, the used ticket is also not a monetary document, since it does not have the property of being exchanged for any benefit in the future.

Let us consider in more detail the procedure for the receipt and issuance of monetary documents.

The procedure for posting monetary documents

All primary accounting objects, which include monetary documents, must be recorded in the relevant registers (clause 1 of article 10 of the Law "On Accounting" dated 06.12.2011 No. 402-FZ, hereinafter - Law No. 402-FZ).

There is no unified register for accounting of monetary documents. In addition, enterprises have the right to develop the form of the overwhelming majority of primary organizations and accounting registers independently (information of the Ministry of Finance No. PZ-10/2012).

When developing accounting registers for monetary documents, it is necessary to reflect all their essential parameters in separate columns. At the same time, specialized programs for accounting, as a rule, have similar registers in their functionality, and it is enough for an accountant to enter into them all the information necessary for accounting from monetary documents.

If, for some reason, accounting is carried out without using computer program, the register will have to be developed independently. What should be reflected in such a register?

There may be some nuances for different documents. For example, for the accounting of tickets, the essential information reflected in the register will be:

• date of purchase of the ticket;
• the date of the trip for which the ticket was purchased;
• number of ticket;
• vehicle type;
• flight number, time, place, ticket class;
• ticket price;
• VAT amount (if any);
• the amount of commissions and insurance payments;
• other data of significant importance (the name of the employee for which the ticket was purchased; the number of miles accrued by the carrier; the accumulated discount amount, etc.).

After entering the document into the accounting register, an account is selected on which this document must be recorded - subaccount 50-3 "Cash documents" to account 50 "Cashier". His debit reflects the full cost of the monetary document - the amount at which it cost the company to acquire it.

Payment and receipt of monetary documents can be reflected by the following transactions:

IMPORTANT! Payment for monetary documents can be made both by bank transfer and in cash, but they are taken into account on subaccount 50-3.

How are monetary documents issued to the accountable person?

The fact of the issuance of cash documents from the cash desk to the accountants is drawn up using an expense cash order (CSC). Wherein accounting entry looks like:

Dt 71 Kt 50-3 - issuance of monetary documents to the accountable person from the cash desk of the enterprise.

Example

An employee of a trading enterprise Saveliev A.I. received the task to go on a business trip on 05/12/2016 for 9 days, with the return on 05/20/2016. The company purchased train tickets for him through the accountable person (there and back). The cost of a ticket there, including commission and insurance, amounted to 6,950 rubles. (including VAT allocated in the ticket 707.51 rubles). The cost of the return ticket on 05/19/2016 with arrival on 05/20/2016 was 5,750 rubles. (including VAT allocated in the ticket RUB 585.35). 05/23/2016 Savelyev A.I. reported to the accounting department on the use of monetary documents.

Let's consider how all these operations were executed:

IMPORTANT! From 01.01.2016 the VAT rate on the ticket fare is 10% (the law "On the establishment of the deflator coefficient ..." dated December 29, 2015 No. 386-FZ). Other services included in full cost tickets are taxed at a rate of 18%. At the same time, there is no need to calculate VAT yourself.

Nuances of accounting for cash documents for fuels and lubricants

Fuel and lubricants are purchased by enterprises today in 2 main ways:

• by coupons;
• on fuel cards.

Monetary documents are only coupons for fuels and lubricants and only of a certain type. Fuel cards, according to which payments for gasoline are carried out in value terms, refer to low prices and are accounted for off the balance sheet at notional value. To do this, you can open a special off-balance sheet account or keep records of their movement in a special journal, where data on who and when the fuel cards were issued should be reflected. Regular balance top-up fuel cards carried out by advance payments, which at the end of the month are closed by documents from the supplier of fuels and lubricants:

• invoice,
• consignment note for fuels and lubricants;
• register-report on carrying out refueling of the car according to the card number.

Coupons for fuels and lubricants are received from the supplier after making an advance payment on the basis of a contract for the supply of fuels and lubricants. They can be liter or cost. Coupons, which indicate the amount of fuel and lubricants without indicating its value, do not refer to monetary documents and are recorded off the balance sheet.

A value coupon for obtaining fuel and lubricants is received in the accounting department on the day the car leaves. Upon returning to the enterprise, the driver reports on the consumption of fuels and lubricants on the basis of the waybill.

The postings for these transactions can be as follows:

The primary registration of coupons for fuels and lubricants is carried out in the corresponding accounting journal. The coupons at the enterprise can be issued either directly to the driver or to the dispatcher of the auto shop (garage). If the enterprise has such an opportunity, then it is possible to entrust the work on accounting of fuels and lubricants to a specialist - an employee of the auto shop (chief, foreman, dispatcher). This work is very painstaking and laborious: you need to take into account the arrival and consumption of fuels and lubricants, write off according to waybills, monitor whether the write-off rates are met. At transport enterprises, all the above operations are performed by a separate specialist who has the ability to directly monitor the consumption of fuels and lubricants.

Accounting for travel tickets for employees engaged in traveling work

Separately, it is necessary to consider the procedure for accounting for urban transport passes. Very often, the company purchases its employees travel tickets for their work outside the office (traveling work).

Typical postings in this case can be as follows:

IMPORTANT! If the employees who received travel tickets do not provide the route sheet to the accounting department, they need to accrue personal income tax on the cost of the travel document. The employee's route sheet confirms that he used the pass not for his own needs, but for performing production tasks.

If the tickets are purchased for a long period, covering several months or quarters, then the company, based on route sheets, can write off part of the cost of the tickets to the expenses of the corresponding period. Itinerary sheets can be daily, and can be in the form of weekly or monthly forms. The form of route sheets and the period on which they are filled in, the company establishes in the accounting policy.

Outcomes

Accounting for monetary documents must be maintained using a special sub-account 50-3. Issuing them must be accountable. This will allow the company to minimize the risks of misuse of monetary documents, as well as correct calculation of the taxable base for income tax or VAT.