Basic documents for cash accounting. Accounting for cash and monetary documents

Cash audit

1.2 Primary accounting documentation Money

State Committee Russian Federation according to statistics decides:

Approve unified forms of primary income agreed with the Ministry of Finance of Russia and the Ministry of Economy of Russia accounting documentation and put them into effect on January 1, 1999:

on accounting cash transactions

Receipt cash order KO-1

A cash receipt order is used to register the receipt of cash at the cash desk of a military unit both in the conditions of manual data processing methods and when processing information using computer technology.

The cash receipt order is issued in one copy by an employee of the financial authority and signed by the head of the financial authority (an official authorized to do so).

2. The receipt for the cash receipt order is signed by the head of the financial authority (an official authorized to do so) and the cash transactions accountant (cashier), certified by the seal (stamp) of the cash transactions accountant (cashier), registered in the register of receipts and expenditure cash documents (form according to OKUD 0310003) and is handed over to the person who deposited the cash, and the cash receipt order remains in the cash register of the military unit.

3. In the cash receipt order and the receipt for it:

in the line "Base" the content is indicated business transaction;

in the line “Including” the amount of VAT is indicated, which is recorded in numbers, and if products, works, services are not taxed, the entry “excluding tax (VAT)” is made.

4. In the cash receipt order in the line “Appendix” the attached primary items are listed accounting documents indicating their numbers and dates of compilation. In the column "Credit, code structural unit"The code of the structural unit to which the cash is allocated is indicated.

Expense cash order KO-2

(introduced by Amendment No. 4/99 OKUD, approved by the State Standard of the Russian Federation)

An expense cash order is used to formalize the issuance of cash from the cash desk of a military unit both in conditions of manual data processing and when processing information using computer technology. Issued in one copy by an employee of the financial authority, signed by the commander of the military unit and the head of the financial authority or officials, authorized for this purpose, and is registered in the journal for registering incoming and outgoing cash documents (form according to OKUD 0310003).

2. In the expense cash order, the content of the business transaction is indicated in the “Base” line, and the attached primary accounting documents are listed in the “Appendix” line, indicating their numbers and dates of preparation.

Journal of registration of incoming and outgoing cash documents

(introduced by Amendment No. 4/99 OKUD, approved by the State Standard of the Russian Federation)

The journal is used for registration by the financial authority of the military unit of cash receipts and expenditure orders (forms according to OKUD 0310001, 0310002) or documents replacing them (settlement and payment (payment) statements, applications for advance payments, etc.) before transfer to the cash desk of the military unit.

Consumables cash orders, drawn up on settlement and payment (payment) statements, for payment monetary allowance(salaries) and other payments established by the legislation of the Russian Federation are registered after their issuance.

2. Incoming and outgoing cash orders issued for receipt and issue monetary documents, are recorded in the journal separately from cash transactions.

Cash book KO-4

(introduced by Amendment No. 4/99 OKUD, approved by the State Standard of the Russian Federation)

It is used to record receipts and disbursements of cash from an organization at the cash desk. The cash book must be numbered, laced and sealed with a seal on the last page, where the entry “In this book there are __________ sheets numbered and laced.” The total number of laced sheets in the cash book is certified by the signatures of the head and chief accountant of the organization.

Each sheet of the cash book consists of 2 equal parts: one of them (with a horizontal line) is filled out by the cashier as the first copy, the second (without horizontal lines) is filled out by the cashier as the second copy from the front and back through carbon paper with ink or a ballpoint pen. The first and second copies of sheets are numbered with the same numbers. The first copies of sheets remain in the cash book. The second copies of the sheets must be tear-off, they serve as the cashier’s report and are not torn off until the end of operations for the day.

Records of cash transactions begin on the front side of the continuous part of the sheet after the line “Balance at the beginning of the day.”

First, the sheet is folded along the cut line, placing the tear-off part of the sheet under the part of the sheet that remains in the book. To keep records after the “Transfer”, the tear-off part of the sheet is placed on the front side of the continuous part of the sheet and records are continued along the horizontal rulers of the reverse side of the continuous part of the sheet. http://mvf.klerk.ru/blank/ko04.htm

Book of accounting of accepted and issued KO-5

cashier

(introduced by Amendment No. 4/99 OKUD, approved by the State Standard of the Russian Federation) Consultant.

The accounting book for funds accepted and issued by the cashier in Form N KO-5 is used to account for money issued by the cashier from the organization's cash desk to other cashiers or an authorized person (distributor), as well as to account for the return of cash and cash documents for transactions performed. OKUD form code 0310005. http://blanker.ru/doc/88

To receive, store and spend cash, the organization has a cash desk. The procedure for conducting cash transactions was approved by the Board of Directors of the Central Bank of the Russian Federation on October 4, 1993 No. 40. The procedure for the circulation of cash, its delivery to the bank, and storage is determined by the Bank of Russia. Cash organization money circulation on the territory of Russia is also regulated

The Bank of Russia, which approved the “Regulations on the rules for organizing cash circulation on the territory of the Russian Federation.” In accordance with these Regulations, the amount of cash in the organization's cash desk is limited to a limit annually established by the servicing bank in agreement with the organization. In excess of the established norms, cash can be kept in the cash register only on days of payment of wages, pensions, benefits, scholarships for three working days, including the day the money is received from a credit institution.

To establish a limit on the cash balance at the cash desk, the organization submits to the bank institution carrying out its settlement and cash services, calculation according to form No. 0408020 “Calculation for establishing a cash balance limit for an enterprise and issuing permission to spend cash from the proceeds received at its cash desk.”

For an organization that includes divisions that do not have an independent balance sheet and accounts in banking institutions, a single cash balance limit is established, taking into account structural divisions.

The cash limit for structural units is communicated by order of the head of the organization. If an organization has several accounts in various banking institutions, it, at its discretion, applies to one of them with the expectation of establishing a limit on the cash balance in the cash desk. The organization notifies other banks where the corresponding accounts are opened for it about the amount of the provided limit. For an organization that has not submitted a calculation for establishing a cash limit to any of the bank's servicing institutions, the cash balance limit is considered zero, and the cash not deposited with the bank is considered above the limit.

The cash balance limit is determined based on the amount of cash money turnover organization, taking into account the peculiarities of its mode of operation, the procedure and timing of depositing cash in the bank, ensuring the safety and reducing the transportation of valuables. Moreover, when depositing proceeds daily, the balance limit is equal to the amount necessary organization to ensure normal operation from the morning of the next day: when delivering proceeds the next day - within the limits of average daily revenue in cash; not daily - depending on established deadlines change and amount of cash proceeds; for organizations that do not have cash revenue - within the limits of the average daily cash expenditure (except for wages, social benefits and scholarships).

The specified limits established by the bank are communicated to organizations in writing, possibly as a second copy of certificate No. 0408020. Typically, the cash limit is set for a year, but at the request of the organization it can be revised during the year (changes in the volume of cash turnover, etc.), as well as under the terms of the bank account agreement .

Decisions on how organizations spend cash proceeds from the cash desk are made by banking institutions annually on the basis of a written application from the organization and a certificate in form No. 0408020, taking into account their compliance with the procedure for working with cash, the state of settlements with the budget of all levels, state extra-budgetary funds, suppliers of raw materials, materials, services , as well as with the bank for loans.

Cash transactions are formalized using standard interdepartmental forms of primary accounting documentation for enterprises and organizations, which are approved by the State Statistics Committee of the Russian Federation in agreement with the Bank of Russia and the Ministry of Finance of the Russian Federation.

The cash desk accepts cash according to cash receipt orders signed by the chief accountant or authorized persons. In this case, a receipt is issued, signed by the chief accountant and cashier. Note that when receiving money by check from the current account, a cash receipt order is issued, which is registered in the registration journal, and the number and date of the cash receipt order are recorded on the reverse side of the check counter.

Cash issuance is carried out on the basis of expenditure cash orders or other properly executed documents (pay slips, applications for the issuance of money, accounts, etc.), on which a special stamp is placed, replacing the details of the expenditure cash order.

Documents for issuing money are signed by the manager and Chief Accountant or persons authorized by them. If the documents attached to the cash vouchers have the authorization signature of the head of the organization, his signature on the cash vouchers is not required. Receipt and expense cash orders are issued by a general accountant or finance department or chief accountant.

Money individual, not working for this enterprise, are issued upon presentation of a passport or other identification document, according to a cash receipt order, where the signature on receipt and the data of the presented document are affixed.

Salaries, benefits, and bonuses are paid by the cashier according to pay slips without drawing up a cash receipt for each recipient. After three working days established for the payment of wages, the accountant issues a cash receipt for the total amount paid payroll amount. No erasures, blots or corrections are allowed in cash documents.

Money on cash orders is accepted and issued only on the day these documents are drawn up. Receipt and expense cash orders or documents replacing them are not issued to persons depositing or receiving money. They are transferred to the cash desk by the person who issued the document. When issuing funds by power of attorney, it is attached to the cash receipt order or statement for the issuance of funds.

Upon completion of the operation, the cashier is obliged to sign the expense or receipt cash orders along with the documents attached to them, cancel them with a stamp or inscription: receipt documents - “Received”, expenses - “Paid”, indicating the date, month, year. All incoming and outgoing cash orders, as well as documents replacing them, are registered by the accounting department in the register of incoming and outgoing cash orders before being transferred to the cash desk, and the document is assigned a serial number.

Automated workplace accountant

My area of ​​work is accounting and tax accounting in a small enterprise in full. I carry out Cashier transactions, current account transactions, settlements with suppliers and customers, settlements with accountable persons...

Audit of wages at the enterprise Livik LLC

Remuneration is a system of relations related to ensuring the establishment and implementation by the employer of payments to employees for their work in accordance with laws, other regulations legal acts, collective agreements, agreements...

Accounting at LLC KK "Enterprise Support Center"

For production activities the enterprise needs fixed assets (equipment of labor); they repeatedly participate in the production process, transferring their value in parts to the product being created...

Study of the organization of payroll accounting in construction organizations

The main primary documents for accounting for completed construction and installation work, their quality and payroll are work orders. They are issued before the start of work (by foremen, foremen)...

Checking the identity of the indicators of primary accounting documents with accounting registers 06/30/08. Gizatullina N.M. Balance sheet, general ledger of accounts 50 "Cash", 51 "Cash account" for the 1st quarter of 2008...

Methodology for conducting a cash audit

Information sources: turnover balance sheet count 51" Current accounts", form No. 1 " Balance sheet"as of March 31, 2008, bank documents for March 2008. Random check established: 1...

Organization of accounting for payment obligations

Modern level technologies, skillful management, professionalism and high qualifications of production personnel, production culture guarantee the quality of the bank's profitability...

Modern unified methods and methods of accounting for the costs of repairs and modernization of fixed assets in an enterprise

In accordance with Federal law dated November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as Law No. 129-FZ), all business transactions carried out by an organization must be documented in primary accounting documents...

Preparation of financial statements for accounting of the organization’s property using the example of the GU-RO FSS of the Russian Federation

All business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted. Accounting registers 1...

Essence, meaning, functions of cash in the organization’s cash desk in national currency

Accounting for material inventories

Article 9 of the “Accounting Law” establishes that all business transactions carried out must be documented with supporting documents. These documents serve as primary accounting documents...

Accounting for fixed assets using the example of Chirkizovsky Meat Processing Plant OJSC

The movement of fixed assets is associated with the implementation of business transactions for the receipt, internal movement and disposal of fixed assets. These operations are documented using standard forms of primary accounting documentation...

Accounting for settlements with personnel for remuneration and analysis of the labor fund

At Samaradorstroy OJSC, the personnel department is responsible for accounting for the personnel of the enterprise, and at medium and small businesses - a special employee appointed by the head of the enterprise, or these functions are assigned to the accountant...

Accounting for raw materials at the enterprise

All business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted...

Accounting for raw materials at the enterprise

Standard forms primary documentation developed and presented by the State Statistics Committee of Russia in unified albums. However, in accordance with the Law “On Accounting” (Article 9), it is allowed to use forms of primary documents...

Organizations". PBU 10/99. Approved by order of the Ministry of Finance of the Russian Federation dated May 6, 1999 N 33n * (14).

Accounting for cash transactions and monetary documents

Conducting cash transactions is entrusted to the cashier, who bears full financial responsibility for the safety of accepted valuables. In the cash register you can store small amounts of money within established by the bank limit for paying small business expenses, issuing advances for business trips and other small payments. Exceeding the established limits at the cash desk is allowed only for three working days during the period of payment of wages to the organization's employees, temporary disability benefits, scholarships, pensions and bonuses (in the Far North - 5 days).

To record cash transactions, the following standard interdepartmental forms of primary documents and accounting registers are used: incoming cash order (form N KO-1), outgoing cash order (f. KO-2), Journal of registration of incoming and outgoing cash orders (f. KO- 3), Cash book (form KO-4), Book of accounting of funds accepted and issued by the cashier (form KO-5).

The receipt of money into the cash register and the issue from the cash register are documented with incoming and outgoing cash orders. Transaction amounts are recorded in orders not only in numbers, but also in words. Receipt orders are signed by the chief accountant or a person authorized by him, and expenditure orders are signed by the head of the organization and the chief accountant or persons authorized by them. In cases where the documents and applications attached to cash receipts have the authorization signature of the head of the organization, the manager’s signature on cash receipts is not required.

Incoming cash orders and receipts for them, outgoing cash orders and documents replacing them must be filled out clearly and clearly in ink and ballpoint pens or written out on a typewriter. Erasures, blots and corrections, even if specified, are not allowed in these documents. Acceptance and issuance of money under cash orders can only be made on the day they are issued.

Wages, pensions, temporary disability benefits, bonuses, scholarships are issued from the cash desk not according to cash orders, but according to payroll or payroll statements signed by the head of the organization and the chief accountant. When receiving money, workers and employees sign the payroll. If money is issued by power of attorney, then in the text of the expenditure order after the surname, name and patronymic of the recipient of the money, the surname, name and patronymic of the person entrusted with receiving the money are indicated. When money is issued according to a statement, before the receipt for receiving the money, the cashier indicates: “By power of attorney.” The power of attorney remains with the cashier and is attached to the cash order or payroll.

To account for money issued from the cash register to authorized persons (distributors) for the payment of wages, and to return the balance of cash and paid documents, the cashier maintains a Book of Accounting for money accepted and issued by the cashier. The issuance and return of money and paid documents are formalized by signatures.

Upon expiration of the established deadlines for wages, payment of social security benefits and scholarships, the cashier must:

a) in the payroll (settlement and payment) statement against the names of persons to whom no payments have been made specified payments, put a stamp or make a handwritten note: “Deposited”;
b) draw up a register of deposited amounts;
c) at the end of the payroll (settlement and payment) statement, make an inscription about the amounts actually paid and subject to deposit, check them with the total total on the payroll and seal the inscription with your signature. If the money was issued not by the cashier, but by another person, then an additional inscription is made on the statement: “I issued the money according to the statement (signature).” The issuance of money by the cashier and the distributor on the same sheet is prohibited;
d) record the amount actually paid in the cash book and put a stamp on the statement: “Cash expenditure order N __”.

The accounting department checks the marks made by cashiers in the payment (settlement and payment) statements and calculates the amounts issued and deposited according to them.

The deposited amounts are handed over to the bank, and the deposited amounts constitute one general cash order.

Receipt and expense cash orders or documents replacing them are registered by the accounting department in the Journal of Registration of Receipt and Expenditure Cash Orders before being transferred to the cash desk. Expense cash orders issued on payment (settlement and payment) statements for wages and other payments equivalent to it are registered after their issuance.

Registration of incoming and outgoing cash documents can be carried out using computer technology.

At the same time, in the machine diagram “Insert sheet of the journal for registering incoming and outgoing cash orders” compiled for the corresponding day, the formation of data is also ensured for accounting for the movement of funds for their intended purpose.

The cashier records all transactions regarding the receipt and expenditure of funds in the Cash Book, which must be numbered, laced and sealed with a wax or mastic seal. The number of sheets in it must be certified by the signatures of the organization’s leaders and the chief accountant. At the end of the working day, the cashier calculates the results of the day's transactions in the cash book and withdraws the remaining money in the cash register the next day. Entries in the cash book are made with a ballpoint pen or ink through carbon paper on two sheets. One sheet of the book is tear-off, it is handed in at the end of the day with all receipts and expenditure documents as a report on cash transactions against a receipt in the cash book. Erasures and unspecified corrections in the cash book are prohibited. The corrections made are certified by the signatures of the cashier and the chief accountant of the organization.

If the complete safety of documents is ensured, the cash book can be maintained in an automated way, in which its sheets are formed in the form of a machine diagram “Insert sheet of the cash book”. At the same time, the machine message “Cashier’s Report” is generated.

Control for correct management The cash book is assigned to the chief accountant of the organization.

The heads of the organization are obliged to equip the cash register and ensure the safety of money in the cash register premises, as well as when delivering it from the bank office and depositing it at the bank. In cases where, due to the fault of the leaders of the organization, they were not created 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 premises must be isolated, and the doors to the cash register must be locked from the inside during the transaction. Access to the cash desk premises by persons not related to its work is prohibited.

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 for duplicates. Accounted duplicates of keys in bags, boxes, etc., sealed by cashiers, are kept by the heads of organizations. At least once a quarter, they are checked by a commission appointed by the head of the organization, the results of which are recorded in a report.

If the key is lost, the head of the organization reports the incident to the internal affairs authorities and takes measures to immediately replace the lock of the metal cabinet.

Storing cash and other valuables that do not belong to this organization in the cash register is prohibited.

In organizations that have one cashier, if it is necessary to temporarily replace him, the duties of a cashier are assigned to another employee by written order of the head of the organization (decision, resolution). An agreement on full financial responsibility is concluded with this employee.

In the event of a cashier suddenly leaving work (illness, etc.), the valuables under his account are immediately recalculated by another cashier to whom they are transferred, in the presence of the head and chief accountant of the organization or in the presence of a commission of persons appointed by the head of the organization. An act signed by the indicated persons is drawn up on the results of the recalculation and transfer of valuables.

In organizations that have a large number of divisions or served by central accounting departments, remuneration, payment of social insurance benefits, scholarships can be made by written order of the head of the organization (decision, resolution) by persons other than cashiers with whom an agreement on liability is concluded and to whom all rights and obligations apply established by this Procedure for cashiers.

In small organizations that do not have a cashier on staff, the latter’s duties can be performed by the chief accountant or another employee by written order of the head of the organization, subject to the conclusion of a liability agreement with him.

Within the time limits established by the head of the organization, as well as when cashiers change, a sudden audit of funds and other valuables in the cash register is carried out. The balance of cash in the cash register is verified with the accounting data in the Cash Book. To carry out an audit of the cash register, a commission is appointed by order of the head of the organization, which draws up an act. If the audit detects a shortage or surplus of valuables in the cash register, the act indicates their amount and the circumstances of their occurrence.

In the conditions of automated cash book maintenance, the correct operation of the software for processing cash documents must be checked.

Responsibility for compliance with the Procedure for conducting cash transactions rests with the heads of organizations, chief accountants and cashiers. Persons guilty of repeated violations of cash discipline are held accountable in accordance with the legislation of the Russian Federation. The procedure for conducting cash transactions is systematically checked by banks (at least once every two years).

Funds stored in the cash register are accounted for in the active synthetic account 50 “Cashier”. The debit records the receipt of funds in the cash register, and the credit records the outflow of funds from the cash register.

The following sub-accounts can be opened for account 50 “Cashier”:

1 "Organization cash desk";
2 "Operating cash desk";
3 "Cash documents", etc.

In subaccount 1 "Cash of the organization" the funds in the cash register are taken into account. If an organization conducts cash transactions with foreign currency, then subaccounts are opened to account 50 “Cash” for separate accounting of the movement of each cash foreign currency.

Subaccount 2 “Operating cash desk” takes into account the availability and movement of funds at the cash desks of commodity offices (piers) and operational areas, stopping points, river crossings, ships, ticket and baggage offices of ports, train stations, etc. This sub-account is opened by organizations if necessary.

Subaccount 3 “Cash documents” takes into account postal and bill stamps in the organization’s cash desk, paid air tickets, state duty stamps and other monetary documents.

Features of accounting for cash transactions in foreign currency and transactions in foreign currency account. To record transactions in foreign currency, organizations create a special cash desk, which sets limits in foreign currency. Cash desks must be provided with all instructions, control and reference materials (foreign currency reference books, samples of traveler's checks and euro checks, etc.).

Cashiers are required to strictly adhere to the rules for performing transactions for accepting and issuing currency from the cash register.

When accepting payment documents in foreign currency from clients, the cashier must check their authenticity and solvency using available control materials, as well as the completeness and correctness of filling out the document details.

Cash is accepted at the cash desk foreign currency, which does not raise doubts about its authenticity and solvency. Banknotes that are damaged, dilapidated, or raising doubts about solvency will not be accepted by the cashier from clients.

Fake banknotes, as well as those raising doubts about their authenticity are not returned to the client. They are recorded in a separate register and returned to the bank marked “Fake” or “ Doubtful". The client is given a receipt stating that the accepted currency is counterfeit or that it is in doubt, indicating in the receipt the name of the currency and its denomination.

Payment for goods and services may be accepted in several foreign currencies. Conversion of other types of foreign currencies into dollars is carried out at the market rate, information about which is sent by the bank to the cash desk. The conversion table must be accessible to visitors.

When paying for currency, change is usually given in the currency of payment. With the consent of buyers, change can be issued in another freely convertible currency. Giving change in rubles is prohibited.

For separate accounting of the availability and movement of cash foreign currency to account 50 “Cashier”, corresponding sub-accounts are opened.

Accounting for monetary documents. Postage and bill of exchange stamps, paid air tickets, stamps located at the organization's cash desk state duty and other monetary documents are taken into account in subaccount 3 “Cash documents” of account 50 “Cash” in the amount of the actual costs of their acquisition.

Accounting for the receipt and disposal of monetary documents is carried out using incoming and outgoing cash orders. The cashier records the data of cash orders in the Book of Movement of Cash Documents, which is a register of analytical accounting of cash documents. Analytical accounting of monetary documents is carried out by their types. Once or twice a month, the cashier prepares a report on incoming and outgoing documents in the Cash Book.

Accounting for transactions on current accounts

Each organization has the right to open settlement and other accounts in any bank to store available funds and carry out all types of settlement, credit and cash transactions.

For organizations that have separate non-self-supporting divisions (stores, warehouses, branches, etc.) outside their location, at the request of the owner of the main account, settlement sub-accounts may be opened to credit revenue and make payments at the location of the non-self-supporting divisions.

Current accounts are opened for organizations that do not have the characteristics that make it possible to open a current account: production (structural) units of production and scientific-production associations; other self-supporting divisions of organizations located outside their location; cooperatives at the location of their branches, etc.

Procedure for opening a current account. To open a current account, an organization must submit the following documents to the bank of its choice:

• application for opening an account of the established form;
• notarized copies of the organization’s charter, constituent agreement and registration certificate;
• certificate tax authority on registration of an organization as a taxpayer;
• copies of documents on registration as payers in the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory medical insurance funds;
• card with sample signatures of the manager, deputy manager and chief accountant with an imprint of the organization’s seal according to in the prescribed form, notarized.

If the organization does not have the position of chief accountant, only the head of the organization will sign the card.

IN government organizations The signatures of the manager and chief accountant can be certified by higher-level organizations instead of notaries.

Foreign legal entities (non-residents) can open ruble accounts only at the location of their representative offices and branches in the manner established by special instructions.

If the created organization temporarily lacks a seal, the head of the bank allows, within the period necessary for the production of the seal, documents to be submitted to the bank without a seal impression.

From the current account, the bank pays the obligations, expenses and instructions of the organization, carried out in accordance with the procedure non-cash payments, and also provides funds for wages and current economic needs. The bank carries out transactions for crediting amounts to or debiting from a current account on the basis of written orders from the owners of the current account (cash checks, announcements for cash deposits, payment requests) or with their consent (payment of payment requests from suppliers and contractors). Exceptions are payments collected in an indisputable manner by decision of the State Arbitration Court, court or financial authorities.

In an indisputable manner, payments not made on time to the state budget, extra-budgetary funds, social funds, for customs procedures, payments under executive and equivalent documents are written off from the organization’s accounts.

If there are insufficient funds in the account, funds are debited from the account in the sequence specified Civil Code RF (Article 855):

1. By executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as claims for the collection of alimony;
2. according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages of persons working under an employment contract, including under a contract, for the payment of remuneration under an author's agreement;
3. according to payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment contract, including under a contract, as well as for deductions to Pension Fund RF, Foundation social insurance RF and mandatory funds health insurance;
4. according to payment documents providing for payments to the budget;
5. according to executive documents providing for the satisfaction of other monetary claims;
6. according to other payment documents in calendar order.

Debiting funds from the account for claims related to one queue is carried out in the calendar order of receipt of documents.

Every day or at other times established by agreement with the organization, the bank issues it extracts from its current account with supporting documents attached. The statement indicates the initial and final balances on the current account and the amount of transactions reflected on the current account. The accounting department checks the correctness of the amounts indicated in the statement, and if an error is detected, it immediately notifies the bank. Disputed amounts can be protested within 10 days from the date of receipt of the statement.

The company's funds stored in current accounts are accounted for in the active synthetic account 51 "Current accounts". The debit of this account records the receipt of funds in the current account, and the credit records the decrease in funds in the current account. The basis for entries in the current account are bank statements with supporting documents attached to them.

Features of accounting for transactions on foreign currency accounts

Organizations (legal entities) have the right to open currency accounts on the territory of the Russian Federation in any bank authorized Central Bank to conduct transactions with foreign currencies.

To summarize information about the availability and movement of funds in foreign currency, account 52 “Currency accounts” is used. The debit of this account reflects the receipt of funds into the organization's foreign currency accounts, and the credit indicates the debit of funds from foreign currency accounts. Transactions on foreign currency accounts are reflected on the basis of bank statements and monetary settlement documents attached to them. Amounts erroneously included in the debit or credit of foreign currency accounts and discovered when checking bank statements are reflected in account 76 “Settlements with various debtors and creditors,” subaccount 2 “Settlements for claims.”

Analytical accounting for account 52 is carried out for each account opened at bank institutions for storing funds in foreign currencies.

The following sub-accounts are opened for account 52 “Currency accounts”:

• "Current currency accounts";
• "Currency accounts abroad."

The sub-account "Current foreign currency accounts" is opened by organizations to record transactions on the account in accordance with foreign exchange legislation.

The debit of the "Current foreign currency accounts" account reflects amounts in foreign currency that are immediately credited to the current foreign currency account. Currency is debited from the account credit in cash and non-cash form.

Foreign currency accounts are opened for organizations that have received permission from the Central Bank of the Russian Federation to open accounts in foreign banks.

The movement of funds in foreign currency on foreign currency accounts abroad is reflected in the subaccount “Currency accounts abroad”.

The bank accrues and pays interest on foreign currency accounts in those currencies for which it has income from their placement on the international foreign exchange market. For current foreign exchange accounts, the interest rate is determined based on the rates on overnight deposits on the international foreign exchange market (calculated average rate by type of currency for the past quarter and decreases by 1.5%).

Accounting for funds held in special accounts

Account 55 “Special accounts in banks” takes into account the availability and movement of funds in domestic and foreign currencies held in letters of credit, check books, other payment documents (except bills), in current, special and special accounts, as well as the movement of targeted financing funds in that part that is subject to separate storage. The following subaccounts can be opened for account 55:

1 "Letters of credit";
2 "Checkbooks";
3 "Deposit accounts", etc.

The procedure for making payments using the letter of credit form of payment is regulated by the Central Bank of the Russian Federation.

The crediting of funds to letters of credit is reflected in the debit of account 55, subaccount 1, and the credit of accounts 51 "Settlement accounts", 52 "Currency accounts", 66 "Settlements for short-term loans and loans" and other accounts.

As letters of credit are used, they are written off from the credit of account 55, subaccount 1, to the debit of account 60 “Settlements with suppliers and contractors” or other similar accounts.

Unused funds in letters of credit are returned to the organization for restoration of the account from which they were previously transferred, and written off from the credit of account 55 to the debit of accounts 51, 52, 66 or other accounts.

Analytical accounting for subaccount 1 of account 55 is maintained for each issued letter of credit.

In subaccount 2 "Checkbooks" the movement of funds in checkbooks is taken into account. The procedure for making payments by checks is regulated by the bank.

Issued check books are reflected in the debit of account 55, subaccount 2, and the credit of accounts 51, 52, 66 and other similar accounts. When using checkbooks, the corresponding amounts are written off from account 55 to the debit of account 76 “Settlements with various debtors and creditors” or other similar accounts (according to bank statements). Amounts for checks issued but not paid by the bank (not presented for payment) remain in account 55-2.

The amounts of remaining unused checks and those returned to the bank are written off from the credit of account 55, subaccount 2, to the debit of accounts 51, 52, 66 or other accounts.

Analytical accounting for subaccount 2 is maintained for each checkbook received.

In subaccount 3 "Deposit accounts" until January 1, 2003, the movement of funds invested by the organization in bank and other deposits was taken into account.

The transfer of funds to deposits was reflected in the debit of account 55 and the credit of accounts 51 “Currency accounts” or 52 “Currency accounts”. When the credit institution returned the deposit amounts, reverse accounting records.

Analytical accounting for subaccount 3 was carried out for each deposit.

Since January 1, 2003 deposits in accordance with PBU 19/02 "Accounting for financial investments" must be taken into account as financial investments.

On separate sub-accounts, account 55 takes into account the movement of targeted financing funds (revenues) separately stored in the bank: funds received for the maintenance of special institutions from parents and other sources; funds for financing capital investments (accumulated and spent by the organization from a separate account); subsidies from government agencies, etc.

Branches, representative offices and other structural units that are part of the organization and allocated to an independent balance sheet, which open current accounts in local bank institutions to carry out current expenses, reflect the movement of these funds in a separate sub-account to account 55.

The presence and movement of funds in foreign currencies is taken into account separately on account 55.

Analytical accounting by this account must ensure the receipt of data on the availability and flow of funds in letters of credit, check books, etc. in the country and abroad.

Accounting for transfers in transit

Some organizations may not provide cash during business hours to the bank that serves them. In this case, organizations, in accordance with concluded agreements, deposit prepared cash into the cash desks of credit institutions, savings banks or post office cash desks, as a rule, through bank collectors and post offices.

During the period from the moment of transfer of funds to collectors or directly credit institutions, savings banks or post offices, the funds deposited are recorded in the active synthetic account 57 “Transfers in transit”. The basis for accepting funds for accounting under account 57 are receipts from a credit institution, savings bank or post office, copies of accompanying statements for the delivery of proceeds to collectors or other similar documents.

The movement of funds (transfers) in foreign currency is recorded separately in account 57.

Amounts of cash deposited with credit institutions savings banks or post offices, write off to the debit of account 57 from the credit of account 50 “Cashier”.

From the credit of account 57, funds are written off to the debit of account 51 “Current accounts” (according to the bank statement) or other accounts depending on their use (50, 52, 62, 73).

Valuation of assets, liabilities and transactions of organizations in foreign currency

The specifics of accounting for assets and liabilities in foreign currency include the conversion of foreign currency into rubles, the establishment of the frequency of conversion and the calculation and accounting of exchange rate differences.

The procedure for assessing assets and liabilities of organizations in foreign currency is established by the Accounting Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (6), which summarizes the previously existing rules and regulations for assessment and accounting for this accounting object.

In accordance with this Regulation, the value of assets and liabilities of organizations expressed in foreign currency, for reflection in accounting and reporting, is subject to conversion into rubles at the official exchange rate of the Central Bank of the Russian Federation effective on the date of the transaction in foreign currency.

If there is an insignificant change in the official exchange rate of a foreign currency to the ruble, established by the Central Bank of the Russian Federation, conversion into rubles associated with a large number of similar transactions in such foreign currency can be carried out at the average rate calculated for a month or a shorter period.

The date of a transaction in foreign currency is the day the organization acquires the rights, in accordance with the legislation of the Russian Federation or an agreement, to accept for accounting the assets and liabilities that are the result of this transaction. The list of dates for individual transactions in foreign currency is given in table. 10.1.

Table 10.1

Clause 7 of the Regulations contains a list of property and liabilities, the value of which is subject to recalculation on the date of the transaction in foreign currency, as well as on the date of reporting: banknotes at the cash desk, funds in bank accounts, cash and payment documents, securities (except shares), funds in settlements, including for borrowed obligations with legal entities and individuals (except for funds received and issued in advances and prepayments, deposits).

Recalculation of the value of banknotes at the organization's cash desk and funds in bank accounts denominated in foreign currency can be carried out, in addition, as foreign exchange rates change.

It should be noted that in accordance with the order of the Ministry of Finance of Russia dated December 25, 2007 N 147n, due to changes in exchange rates, not only short-term, but also all securities, excluding shares. In this regard, as of January 1, 2008, it was necessary to convert the currency value of all long-term financial investments into rubles. The resulting positive exchange rate differences must be taken into account as retained earnings (credit to account 84), and negative ones - as uncovered losses (debit to account 84).

To compile financial statements recalculation of the value of the assets and liabilities listed in clause 7 into rubles is carried out at the exchange rate of the Central Bank of the Russian Federation effective as of the reporting date.

The cost of property and liabilities not listed in clause 7 (fixed assets, intangible assets, inventory, etc.), as well as funds received and issued advances and prepayments, deposits are not subject to recalculation and are accepted for valuation in rubles at the rate in effect on the date of transactions in foreign currency, as a result of which the specified assets and liabilities are accepted for accounting.

Thus, the principle of constant evaluation of acquired values ​​is observed.

It should be especially emphasized that in accordance with clauses 7 and 9 of PBU 3/2006 as amended. Order of the Ministry of Finance of Russia dated December 25, 2007, advances received and issued, advance payments and deposits after they are accepted for accounting do not need to be recalculated due to changes in exchange rates.

Accounting for exchange rate differences

Exchange rate difference is the difference between the ruble valuation of an asset or liability, the value of which is expressed in a foreign currency, on the date of fulfillment of payment obligations or the reporting date of a given reporting period and the ruble valuation of these assets and liabilities on the date of their acceptance for accounting in reporting period or the reporting date of the previous reporting period.

The exchange rate difference associated with the formation of the authorized capital is recognized as the difference between the ruble valuation of the debt of the founder (participant) for the contribution to the authorized capital, valued at constituent documents in foreign currency, calculated at the exchange rate of the Central Bank of the Russian Federation on the date of receipt of the amount of deposits, and the ruble valuation of this deposit in the constituent documents.

Accounting and reporting reflect exchange rate differences arising from:

• operations in full or partial repayment receivables or payables, expressed in foreign currency, if the exchange rate on the date of fulfillment of payment obligations differed from the rate on the date of acceptance of this receivable or payable for accounting in the reporting period or from the exchange rate on the reporting date of the period in which this receivable or payable accounts payable was counted for the last time;
• operations to recalculate the value of assets and liabilities listed in clause 7 of PBU 3/2006.

Exchange differences are subject to credit to the financial results of the organization (except for the operation to form the authorized capital) as other expenses.

Exchange differences should be accounted for in account 91 “Other income and expenses”. The debit side of this account reflects negative exchange rate differences in correspondence with the accounts for cash, financial investments, settlements, etc., and the credit side reflects positive exchange rate differences.

Exchange differences associated with the formation of the organization’s authorized capital are subject to attribution to its additional capital. Positive exchange rate differences are attributed to the increase in accounts for accounting for settlements with founders from the credit of account 83 " Extra capital", and negative ones are reflected in the debit of account 83 and the credit of settlement accounts.

Exchange differences are reflected in accounting and reporting in the reporting period to which the date of fulfillment of payment obligations relates or for which the financial statements were prepared.

Accounting for transactions involving the purchase and sale of foreign currency

Operations for the purchase and sale of foreign currency domestic market organizations carry out through authorized banks.

Foreign currency purchased by organizations - residents of the Russian Federation in the domestic foreign exchange market, is credited in full to their current foreign currency accounts in authorized banks.

If foreign currency is credited to a current foreign exchange account on the day of purchase of foreign currency, then the following accounting entries are made for foreign currency purchase transactions:

-¬ 1) Debit account 57 "Transfers in transit" ¦ for the amount of the order ¦> for the purchase of foreign Credit account 51 "Current accounts" ¦ currencies -- -¬ 2) Debit account 52 "Currency accounts", ¦ for the amount purchased sub-account " Current currency account" ¦> foreign currency Credit to account 57 "Transfers in transit" ¦ -- -¬ 3) Debit to account 91 "Other income and expenses" ¦ commission accrued Credit to account 76 "Settlements with various debtors ¦> remuneration to the bank and creditors" ¦ for the purchase of foreign currency

If the day of crediting foreign currency to the current foreign exchange account does not coincide with the day of purchase of the currency, then an exchange rate difference arises, which is reflected in accounts 91 “Other income and expenses” and 57 “Transfers in transit” (positive - in the debit of account 57 and the credit of account 91 , negative - on the debit of account 91 and the credit of account 57).

Purchase and sale of currency are carried out, as a rule, at the ruble exchange rate against foreign currency, different from that established by the Central Bank of the Russian Federation on the date of the transaction. The financial result arising from the discrepancy between the indicated rates is reflected, like the exchange rate difference, on account 91 “Other income and expenses.”

Transactions on the sale of foreign currency are recorded in the following accounting entries:

-¬ 1) Debit account 57 "Transfers in transit" ¦ for the value of foreign Credit account 52 "Currency accounts", ¦> currency to be sold subaccount 1 or 2 ¦ -- -¬ 2) Debit account 91 "Other income and expenses" ¦ for expenses associated ¦> with the sale of foreign currency Credit account 51 “Settlement accounts”, etc. ¦ currencies -- -¬ 3) Debit account 51 “Settlement accounts” ¦ for the amount of proceeds for ¦> sold foreign Credit account 91 “Other income and expenses" ¦ currency -- -¬ 4) Debit account 91 "Other income and expenses" ¦ written off sold ¦> foreign currency Credit account 57 "Transfers in transit" ¦ -- -¬ 5) Debit account 99 "Profits and losses" ¦ for the amount of loss received ¦> from the sale of foreign currency Credit account 91 "Other income and expenses" ¦ - - 6) Debit account 91 "Other income and expenses" ¦ for the amount of profit ¦> received from the sale Credit account 99 "Profits and losses" ¦ foreign currency --

The organization submitted an order to the bank to sell $1,000. The bank sold the currency at the rate of 31.9 rubles/dollar. The dollar exchange rate set by the Central Bank of the Russian Federation on the day of sale was 32 rubles/dollar. The bank's remuneration for selling currency is 200 rubles.

The following accounting entries must be made for currency sales transactions:

-¬ 1) Account debit 57 ¦ 32,000 rub. (1000 x 32) ¦> - foreign currency is written off Credit account 52 ¦ -- -¬ 2) Debit account 91 ¦ 200 rub. - accrued ¦> remuneration to the bank Account credit 51 ¦ -- -¬ 3) Account debit 51 ¦ 31,900 rub. - revenue was credited ¦> from the sale of currency Account credit ¦ 91 -- -¬ 4) Account debit ¦ 91 ¦ 32,000 rub. - written off ¦> currency sold Account credit ¦ 57 -- -¬ 5) Account debit ¦ 99 ¦ 300 rub. (32,000 - 31,900 + 200) ¦> - loss from the sale of currency is reflected Account credit 91 ¦ --

Disclosure of cash flow information in financial statements

Since 1996, organizations have been preparing a Cash Flow Statement (form No. 4 of the annual report).

The cash flow statement is important for monitoring the financial performance of an organization. Background information for the report cash payment, of which using cash registers, allow you to control the cash flow.

In accordance with PBU 3/2000, starting with reporting for 2000, the following information on exchange rate differences is disclosed as part of the financial statements:

• on the amount of exchange rate differences attributed to the accounting of the financial results of the organization;
• on the amount of exchange rate differences attributed to other accounting accounts;
• on the official exchange rate of the Central Bank of Russia as of the date of preparation of the financial statements.

Exercise. Record account correspondence for cash accounting transactions

The procedure for recording some business transactions on accounts is given in the Book of Accounting Facts of Economic Activity.

Resolution of the State Committee for Statistics of Russia No. 132 approved the following unified forms of primary accounting documentation for the accounting of funds when carrying out trading operations using cash registers.

KM-1 – Act on transferring the readings of summing counters to zeros and registering control counters of cash register counters. This act is filled out when converting cash register data to zeros.

KM-2 – Act on taking readings from control and summing cash counters when handing over the cash register for repair or returning it to the organization.

KM-3 – Return Certificate sums of money to customers using unused cash receipts - this act is filled out by the cashier if the customer returns the goods to the pharmacy. This act is filled out if the buyer has not left the pharmacy and is returning the medicine. A similar act is filled out in case of return poor quality goods(factory blisters are empty).

KM-4 – Journal of the cashier-operator. It is started for each cash register (if there are 4 cash registers on the sales floor, then there should be 4 cash register operator’s journals, and there should be one cash book for the entire organization).

KM-5 – Logbook for recording the readings of summing and control counters of cash register machines operating without a cashier operator. If trade Organization works without a cashier-operator (Magnit supermarket), then the cash register is installed on the store counter, and customers independently select the selected product; a “Log of recording the readings of summing cash and control counters of cash register machines operating without a cashier-operator” is also kept in the form No. KM-5. This magazine must also be numbered, laced, and sealed with the organization’s seal ( individual entrepreneur- if available) and signatures of the head of the organization (individual entrepreneur), the chief accountant of the organization and the tax inspector. Entries in the journal are kept by a specialist (salesperson, cashier, cashier-controller), who controls the operation of cash register data daily in chronological order with a ballpoint pen. Blots in the journal are not allowed. All corrections must be agreed upon and certified by the signatures of a specialist, manager (individual entrepreneur) and chief accountant. Journal entries are made after the end of the working day (shift) indicating control and summing cash counters and revenue. The acceptance and delivery of money is recorded in the journal with the joint signatures of a representative of the organization’s administration (individual entrepreneur) and a specialist working at the cash register.

KM-6 – Report of the cashier - operator. Compiled by the cashier daily at the end of the shift, signed by the cashier and submitted to the accounting department.

KM-7 – Information on KKM meter readings and the organization’s revenue.

KM-8 – Journal of calls to technical specialists and registration of work performed.

KM-9 - Certificate of verification of cash at the cash desk - is filled out during an audit at the cash register.

Receiving and issuing money from the cash register are business transactions. The documents used to document these transactions serve as the primary accounting documents on the basis of which accounting records are maintained in the organization.

Transactions with cash should be carried out only on the day of drawing up cash receipts and debit orders.

Incoming and outgoing cash orders must indicate the basis for their preparation, and also list the details (numbers and dates) of the documents attached to them.

Documenting cash receipts and withdrawals are carried out using standard forms:

KO-1 – “Cash receipt order”;

KO-2 – “Cash expenditure order”;

KO-3 – “Journal of registration of incoming and outgoing cash orders”;

KO-4 – “Cash Book”;

KO-5 – “Logbook of registration of funds accepted and issued by the cashier.”

When registering incoming (PKO) and outgoing (RKO) cash orders, certain rules must be followed:

The presence of a legal basis submitted to the accounting department, and after verification - to the legal basis attached to the order, i.e., a primary document;

Filling out cash orders without blots or erasures, since corrections are not allowed in cash documents;

Receipt and expense cash orders signed by the chief accountant, and the cash register department also by the head of the enterprise;

Orders that have a number (numbering is carried out from the beginning of the year separately for incoming and outgoing cash orders);

Registration when drawing up PKO and RKO by an accountant in the “Journal of registration of incoming and outgoing cash orders”;

Registration of documents by the cashier in the Cash Book after accepting or issuing money;

Incoming and outgoing cash orders are valid only on the day they are issued.

When receiving cash receipts and debit orders or duly executed documents replacing them, the cashier must check:

The presence and authenticity of the signature of the chief accountant on the documents, and the authorization signature of the head of the enterprise on the cash receipt order or a document replacing it. If the documents attached to the cash register have the permission of the manager, his signature on the cash receipt order is not required;

Correctness of paperwork;

Availability of the applications (primary documents) listed in the document.

If at least one of these requirements is not met, the cashier is obliged to return the document to the accounting department for proper registration.

When correct design income or expenditure orders After counting the money, the cashier accepts it (according to the PKO) or issues it (according to the PKO). The person who deposited the money is given a receipt for the cash receipt order, signed by the accountant (or a person authorized to do so) and the cashier. When issuing money, the cashier must require the presentation of a passport or other document identifying the recipient. The cashier writes down the number, series, by whom, when the document was issued and selects the recipient’s handwritten receipt (the person receiving the money signs the cash register indicating the half-day amount in words).

Money is issued only to the person specified in the order, or under a duly executed power of attorney.

Immediately after receiving or issuing money, the cash order is signed by the cashier, and the documents attached to it are canceled with the stamp “Paid” or “Received” indicating the date. Then each incoming or outgoing cash document must be reflected in the Cash Book.

Receipt cash order (PKO) - form KO-1

A cash receipt order is a document that documents the receipt of cash at the cash desk of an enterprise.

The PKO consists of two parts: the actual receipt order and the tear-off receipt for it.

The signatures of the chief accountant (or a person authorized to do so) and the cashier must be on the PKO and on the receipt for it. In addition, the receipt is certified by the seal (stamp) of the cashier, which is affixed in the place designated by M.P.

After registering the PKO in the journal for registering incoming and outgoing cash documents, the receipt is cut off from the order (along the cut line) and handed over to the person who handed over the money, and the PKO remains in the cash register.

If an organization has branches, representative offices or other separate divisions, the parent organization can assign codes to them. When posting money to the division's cash desk, this code is indicated in the "Structural division code" column.

The amount of funds received is indicated in words in the corresponding lines of the cash receipt order and the receipt for it. The entry is made from the beginning of the line with a capital letter.

Expenditure cash order (RKO) - form KO-2

An expense cash order is used to formalize the issuance of cash from the organization's cash desk.

The line “Base” indicates the content of the business transaction, and the line “Appendix” lists the attached primary and other documents, indicating their numbers and dates of preparation.

Journal of registration of incoming and outgoing cash documents - form KO-3

The journal for registering incoming and outgoing cash documents is used by the accounting department to register incoming and outgoing cash orders or documents replacing them.

Cash book - form KO-4

The cash book is designed to record the receipts and disbursements of cash from the organization at the cash desk. The company records all receipts and withdrawals of cash in the cash book. The number of cash books at each enterprise is 1, i.e. A legal entity has one cash book. The accountant makes entries in the cash book. Each organization maintains only 1 cash book, which must be numbered, laced and sealed with a wax (mastic) seal. It must be numbered, laced and sealed with a wax or mastic seal. On the last page of the cash book, an entry is made: “In this book there are numbered and laced ...... sheets,” which is certified by the signatures of the head and chief accountant of the organization. Entries in the cash book are made in duplicate using a carbon copy and a ballpoint pen.

Each sheet is filled out in duplicate. The first copy of the sheet remains in the cash book. The first copies of sheets remain in the cash book, while the first and second copies are numbered with the same numbers. The second copy is detachable. It serves as a cashier's report, which, against a signature in the cash book, together with incoming and outgoing cash documents, is transferred to the accounting department at the end of the working day.

The first and second copies of sheets are assigned the same numbers.

They are entered into the cash book 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 sums up the results for the day, calculates the balance of money in the cash register at the end of the day, which is the balance at the beginning of the next day.

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. Control over the maintenance of the cash book rests with the chief accountant.

Book of accounting of funds accepted and issued by the cashier - form KO-5

The accounting book is maintained only by those organizations that have several cashiers on staff.

It is used to record money issued by the senior cashier from the organization's cash desk to other cashiers or authorized persons (distributors), as well as to record the return of cash and cash documents for transactions performed.

Before the start of the working day, the senior cashier gives other cashiers the amounts of cash they need to carry out debit transactions, for which they sign in the book of accounting for cash received and issued by the cashier.

At the end of the working day, cashiers are required to report to the senior cashier for money received from him in advance and accepted during the day according to receipt documents. For cash documents on transactions performed and the balance of cash transferred by cashiers to the senior cashier, they also sign in the book of accounting of funds accepted and issued by the cashier.

Economic entities use non-cash payments and cash payments in the course of their activities. Accounting for the funds of an enterprise gives an idea of ​​the receipt, expenditure, and movement of money. At the same time, the rules for using cash are regulated by law.

Goals and objectives of cash accounting

Considering that the money of economic entities, both in cash and in non-cash form, are among the most highly liquid assets, cash accounting must fully provide data on the sources of their receipts and the direction of further use. Operations with financial resources involve performing tasks such as:

• documenting records of the organization's finances;
• compliance with legislation when making payments of various types;
• targeted use of funds;
• settlements with counterparties, budget, employees and other creditors.

The theoretical foundations of accounting for funds and their movement are reflected in PBU 23/2011. As part of the financial statements, to analyze financial information, enterprises use Form 4 “Cash Flow Statement”. The peculiarities of cash accounting also lie in the fact that economic entities that simultaneously apply several taxation regimes are required to maintain separate control over cash and non-cash receipts and expenses.

The tasks of cash accounting also consist of analyzing information about ongoing transactions for tax purposes. Thus, the cash expense register gives an idea of ​​the actual expenses of the entity in the current period.

Accounting for an organization's funds

Accounting for an organization's funds involves monitoring their actual receipt and use. Representing highly liquid assets, cash includes:

• funds in bank accounts;
• cash on hand;
• reported funds;
• other assets with high degree liquidity.

Conducting settlements, especially accounting and control of funds in cash, is assigned, as a rule, to the financially responsible person.

Cashless movements in mandatory must be supported by relevant records. If an organization or individual entrepreneur uses cash payments in the course of its activities, then such transactions must strictly comply with all the rules of cash discipline. At the same time, it is allowed for small businesses and individual entrepreneurs to keep cash records in a simplified form.

Cash accounting at an enterprise is formed using accounts:

• 52 “Currency accounts”;
• 55 “Special bank accounts”;
• 57 “Translations on the way.”

Accounting for cash and non-cash funds

Cash circulation is strictly regulated. Accounting for cash is subject to the Procedure for conducting cash transactions, approved by the Bank of Russia Directive No. 3210-U dated March 11, 2014. Any incoming or outgoing transactions must be reflected using unified documents, including a cash book, cash orders, must be approved in continue to comply with the cash balance limit. A financially responsible person is appointed to be responsible for performing cash transactions.

Accounting for cash flow in an LLC in cash can be located in subaccounts:

• 50.1 - all funds in domestic currency are taken into account. The presence of foreign cash requires the opening of additional sub-accounts;
• 50.2 - operational cash desks, used at additional money collection points, for example, at retail outlets;
• 50.3 - opens if other monetary documents are stored at the organization's cash desk - tickets, stamps, etc.

Example 1.

The cash balance limit of the organization is set at 45,000 rubles. At the beginning of the working day there were 35,000 rubles in the cash register. Were committed following operations: receipt of payment from customers - 18,000 rubles, withdrawal from the bank for employee salaries - 118,000 rubles, issuance of salaries - 118,000 rubles, issuance of reports - 25,000 rubles. The cash accounting table (receipt, expense, balance) will look like this:

Opening balance			Amount, rub.	the name of the operation	Closing balance
				Payment from buyers
				Receipt from current account
				Payment of wages to employees
				Issuance of funds will be reported

Accounting for funds by bank transfer is carried out using account 51 - open accounts in the bank. Receipts form a debit of the account, write-offs form a credit. Example entries:

• Dt 51 - Kt 62 - payment from counterparties has been credited;
• Dt 68 - Kt 51 - payment of taxes;
• Dt 60 - Kt 51 - payment to suppliers;
• Dt 91 - Kt 51 - commission for banking services has been written off.

Most incoming expenditure transactions must be carried out in non-cash form, since the law limits payment in cash. Between legal entities such settlements should not exceed 100,000 rubles per agreement.

It is allowed to open several bank accounts. To store money in the currencies of other countries, account 52 is used. Accounting for cash flows in this account is subject to currency regulation, that is, balances in foreign currency are converted into rubles upon completion of any transactions. As a result, exchange rate differences are formed - positive or negative, depending on the ruble exchange rate on the date of the transaction.

Accounting for other funds

In addition to cash registers and current accounts, economic entities have the right to store funds using special bank accounts: letters of credit (one of the forms of non-cash payments in which the bank transfers funds by order of the client), deposits, check books. For these purposes, cash accounting is carried out using account 55.

Special bank accounts are used when it is necessary to carry out special transactions. For example, deposits are used to store money in credit institutions at increased interest rates, check documents contain an order to issue funds to the bearer.

Another account that reflects information about the availability of money is account 57 “Cash in transit.” Used in cases where there are some temporary differences in movement, for example:

• Dt 57 - Kt 50 - money issued from the cash register to replenish a bank account;
• Dt 51 - Kt 57 - receipt to the bank account.

Cash accounting (briefly) is generalized information about the movement, receipt and use monetary assets at the enterprise.

To conduct cash transactions, the organization has a cashier position, who is financially responsible for the safety of all valuables accepted by him. For small businesses with insignificant cash turnover, cash transactions are allowed to be carried out by the person keeping records. Storing cash and other valuables that do not belong to this organization in the cash register is prohibited.

Resolution Goskomstat of Russia dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions, for recording inventory results” the following forms are provided for documenting cash transactions:

No. KO -1“Cash receipt order”;

No. KO -2"Account cash warrant";

No. KO -3“Journal of registration of incoming and outgoing cash documents”;

No. KO -4"Cash book";

No. KO -5“Book of accounting of funds accepted and issued by the cashier.”

A cash receipt order (form No. KO-1) is used to register the receipt of cash at the organization's cash desk for both manual and computer processing of information. The cash receipt order is written out in one copy by an accounting employee and signed by the chief accountant.

The receipt for the cash receipt order is signed by the chief accountant and the cashier. This receipt is certified by a seal, registered in the register of receipts and expenditures of cash documents and handed over to the person who handed over the money, and the receipt cash order remains in the cash register.

An expense cash order is used to formalize the issuance of cash from the organization's cash desk. The cash receipt order is issued in one copy by an accounting employee and signed by the head of the organization and the chief accountant.

An expense cash order is drawn up in the accounting department, recorded in the journal and transferred to the cashier for execution.

Issuance of debit orders to persons receiving money is not permitted.

When issuing money under an expense cash order, the cashier requires the recipient to present a passport or other document identifying the recipient, writes down the name and number of the document, by whom and when it was issued, and selects the recipient’s receipt.

A receipt for receipt of money can only be given by the recipient personally; it must be done in pen indicating the amount received: rubles - in words, kopecks - in numbers. When receiving money via payroll, the amount in words is not indicated.

If money is issued under a power of attorney executed in the prescribed manner, in the text of the order after the last name, first name and patronymic of the recipient of the money, the accounting department indicates the last name, first name and patronymic of the person entrusted with receiving the money. If money is issued according to a statement, before the receipt of money, the cashier writes “By power of attorney.” The power of attorney remains in the documents of the day as an attachment to the cash receipt order or statement.

The cashier makes payments of wages, social security benefits and scholarships according to payroll (settlement and payroll) statements without drawing up a cash receipt for each recipient. On the title page of the payment (settlement and payment) statement, an authorization inscription on the issuance of money is made, signed by the head and chief accountant of the organization or persons authorized to do so.

In a similar manner, one-time issuances of money for wages (when going on vacation, illness, etc.), as well as the issuance of deposited amounts and money on account for expenses associated with business trips, to several persons can be processed. One-time payments of money for wages to individuals are carried out, as a rule, using cash receipts.

Upon expiration of the established deadlines for the payment of wages, social security benefits and scholarships, the cashier must:

1) in the payroll against the names of the persons to whom the specified payments have not been made, put a stamp or make a handwritten note “Deposited”;

2) draw up a register of deposited amounts;

3) at the end of the payroll, make an inscription about the amounts actually paid and subject to deposit, check them with the total total on the payroll and seal the inscription with your signature. If the money was issued not by the cashier, but by another person, then the statement additionally bears the inscription “Money was issued according to the statement (signature).”

4) record the amount actually paid in the cash book and put the stamp “Cash expenditure order No.__” on the statement.

Organizations are required to store wages not received by employees on time for 3 years and issue them upon the employee’s first request. When depositing wages deposited into a current account, the purpose of payment indicates “Deposited wages,” which also obliges the bank to account for these funds separately.

In the event of the death of an employee, wages not received by the day of his death are issued to family members living with him.

Incoming cash orders and receipts for them, as well as outgoing cash orders must be filled out by the accounting department clearly and clearly in pen or written out on a computer. No erasures, erasures or corrections are permitted in these documents. Incoming and outgoing cash orders must indicate the basis for their preparation and list the documents attached to them. Acceptance and issuance of money under cash orders can only be carried out on the day they are drawn up.

When receiving cash receipts and debit orders or documents replacing them, the cashier is required to check:

1) the presence and authenticity of the signature of the chief accountant on the documents, and the authorization inscription (signature) of the head of the organization on the cash receipt order.

2) correctness of documents execution;

3) the presence of the applications listed in the documents.

If one of these requirements is not met, the cashier returns the documents to the accounting department for proper processing. Receipt and expense cash orders or documents replacing them are immediately signed by the cashier after receiving or issuing money on them, and the documents attached to them are canceled with a stamp or the inscription “Paid” indicating the date (day, month, year).

The cash book is used to record receipts and disbursements of cash from an organization at the cash desk. The cash book must be numbered, laced and sealed with a seal on the last page, where the entry “In this book there are ___ sheets numbered and laced.” The total number of laced sheets in the cash book is certified by the signatures of the head and chief accountant of the organization.

Each sheet of the cash book consists of two equal parts: one part (with a horizontal ruler) is filled out by the cashier as the first copy, the other part (without horizontal rulers) is filled out by the cashier as the second copy, from the front and back, through carbon paper, with a pen. The first and second copies of sheets are numbered with the same numbers. The first copies of sheets remain in the cash book. The second copies of the sheets must be tear-off, they serve as the cashier’s report and are not torn off until the end of operations for the day. Records of cash transactions begin on the front side of the continuous part of the sheet after the line “Balance at the beginning of the day.” First, the sheet is folded along the cut line, placing the tear-off part of the sheet under the part of the sheet that remains in the book. To keep records after the “Transfer”, the tear-off part of the sheet is placed on the front side of the continuous part of the sheet and records are continued along the horizontal rulers of the reverse side of the continuous part of the sheet.

Book of accounting of funds accepted and issued by the cashier used to account for money issued by a cashier from the organization's cash desk to other cashiers or an authorized person (distributor), as well as to account for the return of cash and cash documents for transactions performed.

To summarize information about the availability and movement of funds at the organization’s cash desks, it is intended score 50 “Cashier”.

To the count of 50 Sub-accounts can be opened:

1 “Organization cash desk”;

2 “Operating cash desk”;

3 "Cash documents"

On subaccount 50-1“Organization’s cash desk” takes into account the funds in the organization’s cash desk.

By debit account 50-1 take into account the receipt of funds and monetary documents at the organization’s cash desk, and according to loan- payment of funds and issuance of monetary documents from the organization’s cash desk. Calculations at the cash desk are carried out in order journal 1 And statements 1.