Features of the accounting of cash transactions in the conditions of automation. Automation of cash and settlement operations

2.2 Automation cash transactions

At the enterprise JSC " Trading house"CenterObuv" for automation accounting the program "1C: Accounting 8.0" is used

To register cash receipts Money the document "Receipt cash order" is intended for the organization's cash desk.

This document reflects the following types business transactions:

- Payment from the buyer;

- Acceptance of retail proceeds;

- Refund of funds by the accountable person;

- Refunds from the supplier;

- Receiving cash at the bank;

- Settlements on loans and borrowings with counterparties;

- Other receipt of funds.

In accordance with Federal law dated May 22, 2003 No. 54-FZ "On the application cash register equipment when making cash settlements and (or) settlements using payment cards "of the organization and individual entrepreneurs when making cash settlements with customers at the time of payment, they are obliged to issue cash receipts. For this purpose, the 1C: Enterprise 8.0 program implements the ability to print an incoming cash order on the fiscal registrar.

To print a cashier's check in the document "Receiving cash order", use the button "Check". When you click on the "Check" button, the program will ask for the document to be posted and, if the answer is positive, it will print the cashier's receipt. The check number will be reflected in the form of a cash receipt order.

When filling out the "Receipt cash order" (Appendix

No. 8), the name of the enterprise is indicated (the full name of the enterprise or abbreviated, if provided for by the charter of the enterprise), in the cash office of which cash is received. In this case, it is TsentrObuv Trading House CJSC. The identification codes of the enterprise according to OKUD - 0310001 and OKPO - 77327639 are also indicated.

The document indicates the number of the document and the date of its preparation - 11/06/2008; indicate the credit of the account corresponding to the debit of account 50 "Cashier" and the amount in figures that is credited to the cashier - 18000.

Based on the "Receipt cash order", a transaction is generated:

Accepted at the cashier's office proceeds for sold inventory items

Debit 50 Cashier Credit 76 Settlements with various debtors and creditors - 18000.00

The document indicates from whom it was received, in this case it is Cash register No. 20632083 and the basis for depositing cash into the cashier of the enterprise is the proceeds of cash register No. 20632083.

Below is the amount of revenue in words:

Eighteen thousand 00 kopecks, attachment: Control tape No. 0590 and the signatures of the chief accountant - Alferova NA are indicated. and the cashier - Medvedeva D.V. and decryption of signatures.

In the 1C "Enterprise 8.0" program, the receipt is generated automatically.

To register the cash outflow from the cash desk, the document “Cash outflow order” is intended.

Cash withdrawal using an expense cash order (CSC) is carried out in the following cases:

Depending on the number of persons to whom the funds are issued:

1) the issuance of funds to one person who:

a) is full-time employee enterprises;

b) is not a full-time employee of the enterprise;

2) registration of one cash settlement service for total amount issued funds to several persons according to the payroll or payroll.

Depending on the type of cash settlement operations, the following applies:

1) for entering them into the bank's cash desk and crediting them to the current account of the enterprise;

2) to pay salaries;

3) to pay for the received products (goods, works, services), etc.

"Cash outflow order" (Appendix No. 9) is filled in the same way as "Incoming cash order". The following should be indicated in the RSC required details:

1. The name of the enterprise - CJSC "Trading House" CenterObuv ";

2. Codes of the enterprise according to OKUD - 0310002 and OKPO - 40429196;

4. Corresponding account: The debit of the account corresponding to the credit of account 50 "Cashier" is indicated;

5. The amount to be paid is indicated in figures - 1352.00;

Based on the data on the correspondent account and the amount of the payment, a transaction is drawn up:

The money was returned to the buyer who returned the goods to the store during the period warranty period

Credit 50 "Cashier" - 1352.00

6. Indicate the recipient of the funds - ND Belozerova;

7. Indicate the reason for the issuance of cash from the cash desk of the enterprise: Return of goods from the buyer;

8. The amount is indicated in words;

9. Indicates the documents related to the operation of depositing cash to the cashier, attached to the PQS. In this case, such a document is a Statement from the buyer;

10. Signatures of the head of the company and the chief accountant. During the absence of the head or chief accountant of the cash management office, the persons - employees of the enterprise, who have been granted the right to sign by the head or the owner of the enterprise - have the right to sign cash documents... If documents are attached to the cash settlement office that serve as the basis for the issuance of funds from the cash desk and they have the authorization signature of the head of the enterprise, then the signature on the cash settlement facility itself is not required;

11. Indicate the name and number, when and by whom the recipient's identity document was issued. This line may not be filled in if a full-time employee of the enterprise receives cash;

12. Indicate the cashier who issued the funds from the cash desk.

Expenditure documents are signed by the cashier immediately after the money is issued, and the documents attached to them are canceled with an imprint of the “Paid” stamp or a similar inscription indicating the date (day, month, year).

It must be remembered that:

- the transfer of cash management services is made directly from the accounting department to the cashier;

- handing out cash settlement services to persons receiving money is prohibited;

- money can be dispensed through settlement and settlement services only on the day they are drawn up and only to the person indicated in the order, except for the issuance of funds from the cash desk by proxy and settlement of cash settlement services for the issued funds in accordance with the Payroll or Payroll.

In 1C: Accounting 8, the cash book is a reporting form that reflects cash flows.

The user can print a paper reporting form containing loose sheets of the cash book and cashier's reports for an arbitrary period of time.

Current procedure conducting cash transactions in Russian Federation"Obliges the cashier to do this every day, therefore, the cashier of CJSC" Trading House "CenterObuv" is correct to act as follows. At the end of each working day, the cashier prints out two sheets from "1C: Accounting 8" reporting form « Cash book»For a completed working day: a loose leaf of a cash book and a cashier's report (these sheets are identical to each other). Both sheets with annex monetary documents the cashier gives it to the chief accountant, who signs the slip sheet and returns it to the cashier. Collected loose sheets of the cash book are filed by the cashier in the cash book during the reporting period.

An important feature of the cash book is that it is built unified for ruble and currency cash orders... Cash revaluation records also appear in the cash book currency funds.

Based on Appendix No. 10 "Cash Book" (loose leaf), the following transactions are formed:

1. Accepted at the cashier's office proceeds for sold inventory items:

Debit 50 Cashier Credit 76 Settlements with various debtors and creditors - 18,000.00

2. Accepted at the cashier's office proceeds for sold inventory items:

Debit 50 Cashier Credit 76 Settlements with various debtors and creditors - 3173.00

3. Cash funds of TsentrObuv Trading House CJSC were transferred to the collector for sending to the bank:

Debit 57 "Transfers in transit" Credit 50 "Cashier" - 19000,00

4. Refunded to the buyer who returned the product to the store during the warranty period

Debit 76 "Settlements with different debtors and creditors"

Credit 50 "Cashier" - 1592.00

5. Refunded to the buyer who returned the product to the store during the warranty period

Debit 76 "Settlements with different debtors and creditors" Credit 50 "Cashier" - 1352.00

The total for the day is determined by income and expense. For this, the sum of all received and issued funds from the cash desk is calculated.

Total per day (income) = 18000 + 3173 = 21173

Total per day (expense) = 19000 + 1592 + 1352 = 21944

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Trade enterprises receive large sums cash proceeds. It is necessary to ensure the correct accounting of funds, strict control over their safety and their timely delivery to the bank.

Cash proceeds of trade enterprises are the main source of financing and lending to various sectors of the national economy, payments wages, pensions, scholarships. Bank loans enable organizations and enterprises to purchase goods for sale to the population, procure agricultural products, develop construction and production, i.e.:

carry out all the necessary trade and business operations. Timely and complete delivery of proceeds is of great importance not only for the development of trade, but also for the entire economy of the country.

Correctly organized accounting and control of cash receipts - necessary condition compliance with the principles of rational management in trade and the safety of inventory. Settlements with buyers and accounting for receipts from them sums of money is carried out either directly by the seller, or by an employee specially designated for this purpose - the cashier-controller.

With a non-mechanized method of payment, the seller accepts money for the goods sold, he also stores, calculates and hands them over. At the same time, their storage deteriorates, accounting of funds becomes more complicated, labor productivity of sales workers decreases, and sanitary and hygienic requirements are violated.

Most effective method settlement with customers - an automated method using cash registers (KKM). It provides accurate accounting of cash receipts and control of the sale of goods, allows you to check the correctness of implementation settlement and cash transactions, reduces the time required for settlements, increases the productivity of cashiers-inspectors, minimizes the possibility of errors in calculations, provides information on the volume of sales of goods and the number of customers served by hours of the work shift.

KKM are an instrument of control on the part of the administration, the founder and the state for money turnover, completeness and timeliness of posting cash proceeds.

The level of automation of settlement and cash operations is characterized by a variety of automatically performed functions and the speed of the cash register, the efficiency and quality of the information provided and the throughput of the settlement unit. Modern electronic cash register machines are equipped with a memory unit and perform the functions of searching for prices of goods belonging to various trade departments, they can keep records by commodity groups, types, names.

Electronic registering machines (EKRM) have scanning devices that allow you to determine the cost of goods automatically, without typing it on the keyboard. New ECRM models can perform the function cash terminal in the role of a head unit that controls the operation of several KKM.

All this makes it possible:

Increase the speed of customer service;

Automate settlement and accounting operations;

Ensure the error-free work of cashiers-controllers,

Operatively control the trade and technological process;

To transmit and receive information from a server located in the central office of the company.

EKRM can be used as part of complexes for an interindustry integrated automatic system for managing goods movement Based on the use of bar coding, reading devices - adapters, software, portable terminals, automated workstations of the controller-cashier, labeling devices, the automation of the trade and technological process in the wholesale and retail links is carried out distribution of goods.

Development of automated workplaces for the controller-cashier for enterprises retail allows:

Read the information printed in the form of bar codes on the packaging or labels of goods, and write it in a certain code into a memory device or enter into a computer;

Fulfill settlement transactions taking into account discounts and surcharges;

Provide various types of payments - cash, bank transfer, checks, using plastic cards;

To exercise control over the operations performed by the controller-cashier;

Automatically retrieve prices from memory;

Issue operational and final statistical data on the sale of goods;

Display information to the buyer.

Nowadays, computer cash registers are becoming more widespread, which makes it possible to reduce at least two storekeepers and one accountant.

Cash and computer accounting increases not only labor productivity, but also the profit of the enterprise. How it's done? The commodity manager-manager sees on the screen the entire chronological sequence of the trading process by commodity groups, in the form of tables, graphs, diagrams. Information that is beyond the control of the head appears before him in the most visual form from one keystroke For example, sitting at a computer and doing current business, a commodity manager sees on the screen a warning about a decrease in inventory below a critical level. Immediately, a list of suppliers of these goods appears automatically on the monitor, which you need to urgently contact, fluctuations in demand are determined, patterns are revealed not only by seasons, but also by days of the month. This helps to quickly take into account the interests of buyers and not spend money on the purchase of goods that are not in demand.

EE "Belarusian State Agricultural Academy", Gorki, Republic of Belarus

In modern conditions, when computer technology has harmoniously blended into the activities of various organizations, computerization of accounting, analysis and audit is the main tool for efficient processing of a large amount of economic information. It is the automation of accounting that can greatly facilitate the work of an accountant. Therefore, one of the ways to improve accounting is to improve the form of accounting, that is, to replace it with a more universal one.

The purpose of the work is to make SEC "New Pripyat" interested in the automated form of accounting.

Currently, there are many different programs to facilitate the work of an accountant. Large enterprises and organizations use one kind of programs, smaller others. The vast majority of all organizations use software firm "1C", which is designed to automate different types activities.

"1C: Accounting" is a universal accounting program that allows you to organize both simple and complex accounting. It can be adjusted by the accountant himself to the peculiarities of accounting in his company, to any changes in the Legislation and reporting forms. "1C" can be used at any enterprise, in trade, in budgetary organizations, in factories, etc. The program is distinguished by its ease of use, ease of learning, and the speed of operations. It has the ability to keep records for one organization on several computers and on one computer for several organizations.

The program "1C: Accounting" is designed to account for the availability and movement of funds of the enterprise, i.e. synthetic and analytical accounting, preparation of reports and primary documents. "1C: Accounting" provides: manual and automatic entry of transactions; the ability to adjust the chart of accounts, set up analytical accounting; analysis financial activities enterprises.

The program is designed to store a large number of transactions, but among them you can always find the ones you need by date, debit and credit accounts, amount and content. The program keeps records in quantitative and value terms.

It is much more convenient to work in the "1C: Accounting" program than with similar programs of the same price range. Recently, the ability to work with this program has become a prerequisite for the placement of an accountant for a good and highly paid job.

Features of the program "1C: Accounting":

Using several charts of accounts at the same time;

Multilevel charts of accounts;

Multidimensional analytical accounting;

Quantitative accounting;

Keeping records on one computer for several companies;

Manual and automatic entry accounting transactions, including those with complex wiring;

Input, storage and printing of any cash documents;

Formation and printing of various reports.

The program has a modern appearance, sections of the main menu are intuitively clear even for an inexperienced user: directories, documents, reports and document journals are arranged in separate groups, which makes it possible to conveniently and quickly work with them. The program contains a list of correct postings, which reduces the likelihood of errors in correspondence of accounts. Each accountant has his own "user interface", his own menu items and toolbars, depending on the accounting area he serves, access rights to data stored in the system. You can leave your workplace and block work with the program, without knowing your personal password no one will be able to access the program and credentials stored in the infobase.

The program is presented with a large set of forms accounting statements- general ledger, order magazines, sales and purchase books, etc. In addition, the program allows you to create and arbitrary reports, reflecting the peculiarities of accounting for a particular company.

The program "1C: Accounting" seems to us to be one of the best and most convenient accounting software... But, like all programs, it has some disadvantages. The program is distinguished by its ease of use, ease of learning, and the speed of operations. The program "1C: Accounting" simplifies and reduces the work of an accountant. This is primarily due to the fact that the program is available even to the most novice economist.

The enterprise SPK "Novaya Pripyat" plans to acquire an automated form of accounting in the future, as this is a convenient program for keeping records.

LITERATURE

1. Titorenko, G.A. Automated Information Technology in economics: textbook / G.A. Titorenko. - M .: Unity-Dana, 2009 .-- 463p.

UDC 636.087.6

Bazaka O.N– student

E. N. Clippert - Candidate of Economic Sciences, Associate Professor

IMPROVING ANIMAL Counting

FOR GROWING AND FATDING

EE "Belarusian State Agricultural Academy"

Gorki, Republic of Belarus

In the Republic of Belarus, agriculture traditionally specializes in the production of livestock products. Moreover, cattle breeding is one of the most important branches of animal husbandry, which is a source of food for the population, the most important type of raw material for the light and food industries, a supplier of organic fertilizers to the plant growing industry.

As an object of research, we have chosen the registration of animals for growing and fattening.

The purpose of the work is to determine the main directions of quality improvement primary accounting animals for growing and fattening on the basis of generalization of the practical experience of agricultural enterprises of the Republic of Belarus and Russia, as well as a critical review of modern economic literature.

When studying the state of accounting of animals for growing and fattening in the farms of the republic, special problems arise when filling out the primary documents. Firstly, incomplete paperwork is allowed - there are no document numbers and dates of recording business transactions. In addition, some documents lack the signatures of materially responsible persons and persons approving the actual existence of business transactions. Secondly, it is allowed to reflect business transactions out of time - not on the day of the transaction, but several days later. Based on the identified violations in the primary accounting of animals for growing and fattening, the following measures can be proposed to eliminate them: to strengthen control over zootechnical accounting; establish the exact dates of receipt and registration of primary documents, as well as pay attention to the affixing of all the details; approve the workflow schedule as an integral part accounting policies organizations (note that this document is often not drawn up in agricultural organizations).

In addition, it is possible to propose several measures to improve the documentary registration of animals for growing and fattening in production units, since data from farms are sent to the accounting department, where records are made in the accounting registers on account 11 “Animals in growing and fattening”. So, to draw up a journal-order No. 14-APK, the accountant uses data from reports on the movement of livestock and poultry on the farm f. No. 311-APK. When comparing these documents, we saw some discrepancy in the names of the columns and lines.

To bring the journal-order 14-APK and the report f. 311-AIC, we consider it necessary to subdivide the columns “transferred from other groups” and “transferred to other groups” with the allocation in the incoming part of the columns for the receipt of livestock from culling from the main herd, and in the expenditure part - for the transfer to the main herd. In the report, it is necessary to select from the column "offspring" separately the column "offspring from draft cattle". The column “purchase from outside” also needs to be disaggregated - in this regard, we propose to introduce the columns “purchased from other organizations” and “purchased from the population under contracts”. In addition, from the column "live weight gain" for a separate reflection, the column "live weight gain of animals purchased under contracts from the population" should be highlighted. The expenditure part of the report provides for a general column "implementation", while in practice livestock is sold in different directions - to the state, to the population, to employees, and to own needs farms (canteen, preschool educational institutions, etc.). In this regard, the column “implementation” in the report should be divided into the columns “sale to the state”, “sale to the population”, “for own needs” and, in accordance with this division, make adjustments in the title of the corresponding lines in the 14-APK order log.

Improvement of primary documents should help to reduce labor costs for their preparation and processing, saving paper. The main criteria for assessing the state of accounting should be considered simplicity, economy, expediency and efficiency of using its information. When choosing the forms of primary documents, agricultural enterprises must proceed from their specifics, the size of production and basic conditions, while they must use standard primary documents for the organization of primary accounting. Thus, the improvement of the primary registration of animals for growing and fattening should help to reduce labor costs for the preparation and processing of primary documents, saving paper.

LITERATURE

1. Accounting in agriculture: tutorial/ A.P. Mikhalkevich, P.Ya. Papkovskaya, SK Matalytskaya [and others]; ed. A.P. Mikhalkevich - 4th ed., With rev. - Minsk: BSEU, 2012 .-- 537 p.

2. Clippert E. N. Improvement primary documentation// Accounting and analysis. - 2000. - No. 1. - C.5.

Money

Automation of payments using electronic

Electronic money transfer can be carried out, as we noted earlier, through the use of payment instruments that provide the client with access to bank account but also through prepaid instruments (electronic money).

Electronic money in the Republic of Belarus exists as an independent category, which, along with cash, is classified as a means of payment.

The procedure for performing transactions with electronic money by banks of the Republic of Belarus, other legal entities, individual entrepreneurs, as well as individuals on the territory of the country is regulated by the "Rules for the implementation of transactions with electronic money" dated November 26, 2003. No. 201, etc.

Transactions with electronic money are carried out by issuers, agents, holders in accordance with the rules of payment systems using electronic money, the rules of issuers and the terms of contracts.

Electronic money Are units of value in in electronic format accepted as a means of payment when making settlements and expressing the amount of the issuer's unconditional and irrevocable obligation to redeem these units.

Electronic money can be hardware-based (smart cards), the carrier is a microchip, and software-based.

The main differences between electronic money:

ž are accounted for on one collective account, i.e. electronic money is not stored in the personal accounts of clients;

ž anonymity. Unlike non-cash money, electronic money is not recorded in the bank accounts of clients;

ž smart card - is allocated as an independent carrier of electronic money;

ž interest is not charged.

Types of transactions carried out by banks with electronic money: issue (issue); Spread; usage; repayment

Emission of electronic money is the activity of an issuer to issue electronic money into circulation by exchanging it for cash or non-cash funds with the provision of the possibility of their redemption.

Banks issue electronic money on the territory of the Republic of Belarus.

Issuing bank:

- carries out the issue of electronic money;

- assumes an unconditional and irrevocable obligation to redeem the issued electronic money;

- ensures the timeliness of 0 calculations;

- informs clients (about the conditions and procedure for the issue, distribution, use and redemption of ED).

The distribution of electronic money of issuing banks on the territory of the Republic of Belarus is carried out by agents.

Distribution - the activity of an agent issuing electronic money in exchange for cash or non-cash funds.

Agent- a legal entity, including a bank, with the exception of the issuer, an individual entrepreneur who are residents, have accounts in banks that distribute and (or) redeem electronic money under an agreement with the issuer, i.e. its role is to spread electronic money.

To carry out transactions with electronic money, the agent bank must have special permit(license) National Bank to implement banking, providing for the right to provide settlement and (or) cash services to individuals and legal entities.

Holders of electronic money are: individuals; legal entities; individual entrepreneurs

To purchase electronic money issued by banks, legal entities, individual entrepreneurs, individuals deposit cash at the cash desk of the issuing bank (agent), make a postal order or transfer funds to cashless form to the corresponding balance account of the issuing bank (agent's current account) in the manner prescribed by the legislation of the Republic of Belarus.

The distribution of electronic money of issuing banks can be carried out through ATMs, self-service payment and reference terminals, payment terminals, cash withdrawal points, as well as belonging to agents that are not banks, software and hardware devices that are owned by agents that are banks, allowing, in accordance with by the legislation of the Republic of Belarus to carry out operations for accepting cash (cash-in devices).

The organization of settlements using electronic money is carried out by opening wallets and depositing cash to the bank's cash desk (replenishment).

Online wallet- a plastic card or software personal computer containing electronic money and providing access to them.

Types of e-wallets:

WMR - equivalent Russian rubles(type R wallet),

WMZ - equivalent to US dollars (type Z wallet),

WME - Euro equivalent (type E purse),

WMU - equivalent Ukrainian hryvnia(U-type wallet),

WMB - equivalent of Belarusian rubles (type B wallet),

WMY - the equivalent of Uzbek sums (purse of type Y),

WMC and WMD - the equivalent of WMZ for credit operations on C- and D-wallets

WMG - the equivalent of gold (type G wallet).

It is very simple to register an electronic wallet: you do not need to go to the bank, open an account, sign an agreement, pay money for it. You can get your wallet or several wallets on the website www.easypay.by without leaving your computer. You do not need to download and install the program on your computer. The registration procedure takes 2-5 minutes.

Go to the "Register a wallet" section, fill out the proposed form. A link will be sent to your e-mail, follow the link to confirm your registration. From now on you have an EasyPay wallet! The browser window will display information about your new wallet (wallet identifier (number), login password, reusable control code to confirm payments, etc.). Save your wallet details out of the reach of unauthorized persons. Be careful, the information in the browser window is displayed only once and for security purposes it is not saved in the wallet. In your wallet, the login password and reusable control code can be changed to others more convenient for you. It is recommended to do this during the first login session to your wallet and be sure to do this before the first replenishment of the wallet with money. Change them periodically to new ones. And don't forget to write them down.

You do not have to fill in your personal data - they are not required to open a wallet and use EasyPay. However, it should be borne in mind that if you forget the password for accessing the wallet or lose the reusable control code for confirming payments, EasyPay will be able to restore the lost wallet details or return the funds in your wallet only if you provided the system with your personal information. ... In the absence of such information, it will be impossible to reliably establish that you are the owner of this wallet.

Replenishment of an electronic wallet - a cash deposit to the bank's cash desk or postal order, the wallet number and password are indicated. The amount may exceed the amount of electronic money (payment for opening a wallet and for services provided).

The issuing bank, the agent bank are obliged to ensure the identification of individuals who open or open electronic wallets, in the presence of any of the following cases:

ž if the amount on the wallet is from 1000 or more base values;

ž wallet balance of 1000 or more base units;

ž using more than 90 base units within one business day.

To carry out identification, an individual presents an identity document to an authorized person of the issuing bank, agent of the issuing bank, agent bank, and concludes an agreement with the issuing bank, an agent on behalf of the issuing bank, agent bank, which provides for the rights and obligations of the parties under emission, distribution, use and redemption of electronic money, as well as containing information about an electronic wallet opened in the name of an individual.

Identification of legal entities and individual entrepreneurs is required.

To conclude a contract, you must:

1. Have a registered company (legal entity) or be registered as an individual entrepreneur.

2. Have a website or web page on the Internet, indicating the services and goods provided.

3. Conclude with the bank and sign in paper form (you can by mail) "Agreement for settlement and cash services with electronic money."

When using electronic money maximum amount one operation performed with the participation of legal entities (individual entrepreneurs), individuals, should not exceed 30 base values.

Employees of a legal entity (individual entrepreneur) who have received electronic money to pay for travel and other expenses abroad, as well as on the territory of the Republic of Belarus, draw up reports on the amounts of money spent, submit them and the necessary supporting documents, and also return them to the legal entity (individual entrepreneur ) unused funds.

Redemption of electronic money (exchange of electronic money for cash or non-cash funds) denominated in Belarusian rubles can be carried out:

ž for holders - individuals- in Belarusian rubles or in foreign currency;

ž for holders - legal entities(individual entrepreneurs) - residents - in Belarusian rubles;

ž holders - legal entities (individual entrepreneurs) - non-residents - in Belarusian rubles or in foreign currency in accordance with the legislation of the Republic of Belarus.

The main elements of the infrastructure of electronic money systems and the mechanism of information interaction between participants will be almost identical and are presented in Figure 12.

Figure 12 - Diagram of relations in electronic systems

The first operation - the emission of electronic money - is associated with the exchange of cash or deposit money for electronic units of value. Such an exchange can take place either through branches of banks, or virtually, in a network of ATMs, terminals, through computer networks using special software.

This information is received by the issuing bank, which records the debt on electronic money and transfers information to the system operator (if any) to reflect the amount of electronic money on a virtual account in the electronic money system or record information about the cost on the software (hardware) tool of the owner. From this moment, the electronic value begins its circulation and can be used either in trade and service organizations, or on the Internet, or transferred to another person, depending on the rules of the system. The issuer of electronic money must adequately protect the electronic value from counterfeiting. After using electronic money, these units of value can be presented to the issuing bank for redemption.

Despite the many ways to make retail payments, their essence remains the same - the fulfillment of the payer's obligations to the beneficiary. Moreover, in modern banking systems Ultimately, the use of various payment instruments and means of payment leads to the initiation of an electronic money transfer. From these positions, ensuring the efficiency of retail payments is associated with the integration of new payment solutions into the existing banking payment infrastructure.

Automation of accounting of cash transactions solves the following tasks:

· Carrying out cash and foreign exchange transactions at the bank's cash desks;

Automatic accounting of values and forms strict accountability;

· Interaction of cash desks and bank vaults;

· Accounting of cash in the context of cashier jobs, summing up the cash registers.

The organization of cash work in banks of the Republic of Belarus is carried out in accordance with the Instruction on the organization of cash work in banks and non-bank credit and financial organizations of the Republic of Belarus, approved by the Resolution of the Board of the National Bank of the Republic of Belarus No. 211 dated December 21, 2006 (as revised on 26.08.2010 N 362).

To provide cash services to bank customers, as well as to carry out operations with cash and other valuables, banks create cash nodes.

The device and equipment of cash registers must comply with technical requirements and ensure normal working conditions for staff and customer service, as well as the safety of valuables, documents and the safety of employees. The most fortified room of the checkout center should be a store of valuables.

For comprehensive customer service and handling cash banks can open: incoming, outgoing, incoming and outgoing, evening cash desks, cash desks for the preparation of advances and cash recounting cash desks.

For the posting of all received cash and other valuables and for making cash cash transactions, an operating cash desk is created in the bank.

Acceptance of cash Belarusian rubles at the bank's cash desk is carried out according to the following documents:

· An announcement for a payment in cash, which is a set of documents consisting of an announcement, an order and a receipt;

· A notice, which is a set of documents, consisting of a notice and a receipt;

· Notification in accordance with the form established by the payee;

· A set of receipts;

· Cash receipt order.

Receipt of foreign currency in cash at the bank's cash desk is carried out according to an incoming foreign exchange order.

Acceptance of values subject to accounting on off-balance sheet accounts at the bank's cash desk is carried out on an incoming off-balance sheet order.

Having received an incoming cash document from the responsible executor, the cashier checks the presence of the signature of the depositor of cash, the presence and identity of the signature of the responsible bank executive (according to the documents subject to additional control, the presence and identity of the signature of the person who has the control signature right) to the samples he has, verifies the correspondence of the amounts indicated in them in figures and words, and in the announcement for a cash contribution and a set of receipts, in addition, the identity of the amount specified in constituent parts set of these documents. After checking the incoming cash documents, the cashier calls the depositor of cash and accepts it by sheet-by-sheet recount.

Having received a notification from the client, the cashier checks the presence of the signature of the depositor of cash and the identity of the amounts indicated in its component parts, after which he accepts the cash in a sheet-by-sheet count.

There should be cash on the cashier's desk only from the person who brings it. All earlier accepted by the cashier cash must be kept in individual storage facilities.

After receiving cash on notifications (utility bills), the cashier enters the amount, payer and payee details, as well as other details specified by the agreement between the bank and the payee in the register of accepted payments. The register of accepted payments is kept separately for each payee.

At the end of the working day, on the basis of incoming cash documents, the cashier draws up a report certificate of cash turnovers for the day and balances of valuables and compares the amount for this certificate with the amount of actually received cash (after which he sends notifications or notifications together with registers of accepted payments to the responsible executor for drawing up cash receipts). cash orders and reflection of transactions on accounting accounts). Notices and registers of accepted payments are sent to the payee, cash receipts are returned to the cashier for a report to the manager of the operating cash desk.

The cashier forms and packs the received cash and hands it over together with the report certificate and incoming cash documents to the manager of the operating cash desk.

Cash withdrawal of Belarusian rubles from the bank's cash desk is carried out according to the following documents:

- checks from cash checkbooks of established forms;

- cash outflow order.

Issuance of foreign currency in cash from the bank's cash desk is carried out in accordance with an outgoing currency order.

To carry out expenditure transactions, the cashier receives from the manager of the operating cash desk the required amount of cash against the signature in the book of accounting of the values accepted and issued by the cashier.

After receiving a money order, cash outflow order, or currency outbound order, the cashier:

· Checks the presence and identity of the signature of the bank's executive officer (according to the documents subject to additional control - the presence and identity of the signature of the person entitled to the control signature) to the samples he has;

· Verifies the amount indicated on the invoice cash document in figures with the amount indicated in words;

· Checks if there is a receipt for cash receipt on the invoice cash document;

· Checks the availability of the data of the identity document of the recipient of cash in accordance with the legislation of the Republic of Belarus, on the cash invoice document (except for bank employees);

· Prepares the amount of cash indicated in the invoice document;

· Calls the recipient of cash according to the number of the invoice cash document and asks him for the amount received;

· Verifies the number of the control mark (tear-off coupon) with the number on the invoice cash document and sticks the control mark (tear-off coupon) to the invoice cash document;

· Ascertain with the recipient whether he will recalculate the cash in the presence of the bank employee, issue it to the recipient and sign the invoice cash document.

At the end of the working day, the cashier compares the amount of cash accepted for the report with the amount of cash expenditure documents and the balance of cash, draws up and signs a report certificate.

The cashier, together with the cash receipts for the day and the report certificate, hands over the balance of cash to the manager of the operating cash desk.

When reflecting cash transactions on the accounting accounts, the accounts of group 10 "Cash" are used.

Accounts are active, that is, the debit of the accounts reflects the receipt of cash, and the credit - its issuance from the bank's cash registers. Analytical accounting is maintained for each operational cash desk, for each bank cash desk outside the cash office and by type of currency.

Cash documents for cash transactions Belarusian rubles and cash foreign currency are formed within the time frame provided for by the document flow schedule in the bank, in separate folders for each day. Cash documents with a shelf life of more than three years are stitched into separate folders in accordance with deadlines their storage, about which a mark is made on the title page of the general folder of cash documents.

When forming a folder, cash documents, together with their annexes, are selected according to balance sheet accounts (in ascending order of numbering) separately for incoming and outgoing transactions. Off-balance sheet documents are selected by number off-balance sheet accounts: first - receipts, and then - expenditures.

Counting tapes separately for the receipt and expense of cash and off-balance sheet orders, signed by the employee who made the count, are placed in the folder in front of the cash documents.

The employee who has formed a folder with cash documents draws up and signs on its front side title page folders with cash documents.

Incoming and outgoing cash transactions are reflected in the ABS ST.BANK.IT in the "Postings" mode of the "Documents of the day" task. In this case, you must select the type of posting: "Transactions in the ruble cash desk", "Transactions on the foreign exchange office".

In the lines "Contractor", "Current batch", "Document date", the system user name, the number of the opened batch, The current date from the passport of the ban.

In the fields “Income / Expense”, “Document No.”, “Cashier”, “Symbol”, “Client”, “Amount”, “Purpose of payment”, “Document type”, you must enter the details of the operation. Provided that the entered information is correct, the dialog box will be filled with values from the database, corresponding to the entered ones:

· The name of the selected cash account will be inserted into the line “Cash account”;

· In the line "Balance: BYB:" instead of 0.00 - the cash account balance at the time of the transaction;

· In the line "Correspondent" instead of "?" the name of the client's account will be substituted.

By clicking the "Post" button, the amount will be debited from the payer's account and credited to the beneficiary's account. In case of incorrectly entered data, the system will display a warning on the screen. In case of successful posting, you will receive a message on the screen by clicking on the "OK" button - an image will appear on the screen primary document(incoming (outgoing) cash order).

By clicking the "Total" button, a window will appear with the amount of cash documents on the client's account.

The main forms of reporting on cash transactions are forms synthetic accounting(logs on receipts and expenditures) and "Report on cash turnover" form 0520.

According to the Instruction on the procedure for drawing up Reports on the cash turnover of banks and the National Bank of the Republic of Belarus (form 0520) dated 26.06.2007. No. 192 (as amended on 14.10.2009 No. 238) the report is drawn up on the 1st, 8th, 15th and 22nd of the month.

The report includes reporting data both for the bank as a whole and in the context of its structural units, administrative-territorial units (districts). At the same time, for income and expense, reporting data is reflected in the context of names and reporting data codes.

The bank's report must contain information on the operations of receiving and issuing cash also at ATMs, exchange offices.

The results of the bank's turnovers for the day in terms of receipts and payments (excluding cash balances) must coincide with the totals of turnovers on debit and credit of balance sheet accounts 1010, 1011, 1020, 1030, 1040, 1060 for the daily balance.

The reports should be submitted in the form of text files of the established format by e-mail to ProCarry to the address of the MAKET.NBRB mailbox.

To receive reporting forms on the bank's operating cash desk, it is necessary to call the corresponding task from the "Reports / Cash desk reports" task. After entering all the required data, the report will be generated.

Automation of cash transactions

At the enterprise CJSC "Trading House" CenterObuv "for the automation of accounting, the program" 1C: Accounting 8.0 "is used

To register the receipt of cash at the cash desk of the organization, the document "Receipt cash order" is intended.

This document reflects the following types of business transactions:

Payment from the buyer;

Acceptance of retail proceeds;

Refund of funds by the accountable person;

Supplier refund;

Receiving cash at the bank;

Settlements on loans and borrowings with counterparties;

Other receipt of funds.

In accordance with the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers when making cash settlements and (or) settlements using payment cards", organizations and individual entrepreneurs when making cash settlements with customers at the time of payment are obliged issue cashier's checks. For this purpose, the 1C: Enterprise 8.0 program implements the ability to print an incoming cash order on the fiscal registrar.

To print a cashier's receipt in the document "Receipt cash order", use the button "Receipt". By pressing the button "Receipt" the program will ask for the document to be posted and, if the answer is positive, it will print the cashier's receipt. The check number will be reflected in the form of a cash receipt order.

When filling out the "Receipt cash order" (Appendix

Based on the "Receipt cash order", a transaction is generated:

Accepted at the cashier's office proceeds for sold inventory items

Debit 50 Cashier Credit 76 Settlements with various debtors and creditors - 18000.00

Below is the amount of revenue in words:

Eighteen thousand 00 kopecks, attachment: Control tape No. 0590 and the signatures of the chief accountant - Alferova NA are indicated. and the cashier - Medvedeva D.V. and decryption of signatures.

In the 1C "Enterprise 8.0" program, the receipt is generated automatically.

To register the cash outflow from the cash desk, the document “Cash outflow order” is intended.

Cash withdrawal using an expense cash order (CSC) is carried out in the following cases:

Depending on the number of persons to whom the funds are issued:

1) the issuance of funds to one person who:

a) is a full-time employee of the enterprise;

b) is not a full-time employee of the enterprise;

2) registration of one cash settlement service for the total amount of funds issued to several persons according to the payroll or payroll.

Depending on the type of cash settlement operations, the following applies:

1) for entering them into the bank's cash desk and crediting them to the current account of the enterprise;

2) to pay salaries;

3) to pay for the received products (goods, works, services), etc.

"Cash outflow order" (Appendix No. 9) is filled in the same way as "Incoming cash order". The following obligatory details must be indicated in the RCO:

1. The name of the enterprise - CJSC "Trading House" CenterObuv ";

2. Codes of the enterprise according to OKUD - 0310002 and OKPO - 40429196;

4. Corresponding account: The debit of the account corresponding to the credit of account 50 "Cashier" is indicated;

5. The amount to be paid is indicated in figures - 1352.00;

Based on the data on the correspondent account and the amount of the payment, a transaction is drawn up:

Refunded to the buyer who returned the product to the store during the warranty period

Credit 50 "Cashier" - 1352.00

6. Indicate the recipient of the funds - ND Belozerova;

7. Indicate the reason for the issuance of cash from the cash desk of the enterprise: Return of goods from the buyer;

8. The amount is indicated in words;

9. Indicates the documents related to the operation of depositing cash to the cashier, attached to the PQS. In this case, such a document is a Statement from the buyer;

10. Signatures of the head of the company and the chief accountant. During the absence of the manager or chief accountant of the cash settlement service, the persons - employees of the enterprise, who have been granted the right to sign cash documents by the manager or owner of the enterprise - have the right to sign. If documents are attached to the cash settlement office that serve as the basis for the issuance of funds from the cash desk and they have the authorization signature of the head of the enterprise, then the signature on the cash settlement facility itself is not required;

11. Indicate the name and number, when and by whom the recipient's identity document was issued. This line may not be filled in if a full-time employee of the enterprise receives cash;

12. Indicate the cashier who issued the funds from the cash desk.

It must be remembered that:

The transfer of cash management services is made directly from the accounting department to the cashier;

It is prohibited to hand out cash settlement services to persons receiving money;

Cash can only be issued on the day of their preparation and only to the person specified in the order, with the exception of the issuance of funds from the cash desk by proxy and registration of cash settlement services for the funds issued in accordance with the Payroll or Payroll.

In 1C: Accounting 8, the cash book is a reporting form that reflects cash flows.

The user can print a paper reporting form containing loose sheets of the cash book and cashier's reports for an arbitrary period of time.

The current procedure for conducting cash transactions in the Russian Federation "obliges the cashier to do this every day, therefore, the cashier of CJSC" Trading House "CenterObuv" is correct to act as follows. At the end of each working day, the cashier prints out from "1C: Accounting 8" two sheets of the "Cash Book" reporting form for the completed working day: a loose leaf of the cash book and the cashier's report (these sheets are identical to each other). The cashier gives both sheets with the attachment of cash documents to the chief accountant, he signs the slip sheet and returns to the cashier. Collected loose sheets of the cash book are filed by the cashier in the cash book during the reporting period.

An important feature of the cash book is that it is built unified for ruble and foreign currency cash orders. The cash book also contains entries on the revaluation of foreign currency cash.