Cash storage in institutions and IP is carried out at the box office. For analysis, accounting of cash flows 50 "Cashier" is intended. At the same time, the order of admission, consumption and storage of money should be carried out in accordance with the procedured by the legislative cash discipline.
Cash discipline - who is obliged to follow the rules?
Not all institutions and IP can do without the use of cash during their work. Periodically there is a need for calculating staff, with suppliers and buyers. For cash acquired goods and materials necessary to maintain the vital activity of the enterprise. It can be stationery, procurement of materials in the markets.
Working with cash, enterprises and IP are obliged to comply with the requirements of the cash discipline. With a responsible person for the implementation of cash payments, a contract for liability is concluded.
Cash discipline includes compliance with the procedure for working with money from account 50. Be sure to fix the movement of means (recovery and consumption) with unified form documents. The main ones are PKO and RKO. When filled them, blots and corrections are not allowed.
The result of cash flow is fixed in the cash book daily (subject to the availability of operations). All operations for the receipt and issuance of funds are reflected with the numbers of confirmation documents (RKO and PKO) and the maintenance of the operation.
Cash discipline establishes and restrictions on the use and storage of cash amounts - the cash limit. Calculations are made by the subjects themselves based on the daily need for cash and the amount of receipt.
In the presence of separate divisions using cash calculations, the cash limit is established, considering both the revenue of these units.
The cashier's limit regulates the storage time of money at the box office. In order to avoid exceeding the established indicator, it is possible to periodically make excessive cash to the settlement accounts of credit institutions. Exceeding storage time is allowed in the days of settlements with salary employees and on weekends.
Restrictions on remnants may not be respected by small businesses and IP. They are allowed to keep funds in the cash desks without limitation. It is recommended to publish the appropriate local Akt.confirming such a right.
Example. The chamomile organization has established a cash limit in the amount of 50,000 rubles. At the beginning of the working day, the residue at the checkout was 17,841 rubles. During the day there were the following operations: Received payments from buyers in cash in the amount of 33,815 rubles and 16,592 rubles, cash was issued to the accountable person to buy stationery - 8,500 rubles.
The total parish at the cashier was 50,407 rubles:
DT 50 - CT 62 - 33815 rubles;
Dt 50 - CT 62 - 16,592 rubles.
Consumables are equal to 8500 rubles:
DT 71 - CT 50 2015 Cash is issued under the report
The cash balance at the box office at the end of the day is 17 841 + 50 407-8 500 \u003d 59,748 rubles.
Surplus amounts of 9,748 rubles must be submitted to the bank.
Failure to comply with cash discipline entails fines in the amount of up to 50,000 rubles for organizations, up to 5,000 rubles for officials.
Accounting account 50 "Cassa": subaccount, wiring, examples
In this video lesson chief Accountant, Expert of the site Natalya Vasilyevna Gandieva explains the accounting account of 50 "Cashier", there are typical postings on accounting and subaccount. To view click on the video below ⇓
You can download slides and presentation by reference.
Account 50 Account in Account: Subaccount
Information on cash of the company is reflected in the account 50, which is active. If necessary, the following subaccounts open to it:
- 50-1 - the main cassting of the subject.
- 50-2 - Operating Cashier. It is used if the organization has several structural divisions, outlets.
- 50-3 - monetary documents. These are acquired documents for the fee having target orientation. These include coupons for food, fuel, aircraft and train tickets, vouchers for employees and others.
Subaccounta cash account Correspond to the main cashier, can reflect the following operations.
| Subaccount | Wiring | Contents of operation |
| 50-2 | DT 50-1 - CT 50-2 | Putled cash to the main cashier of the enterprise |
| 50-2 | Dt 57 - CT 50-2 | The cash revenue of the operating cash desk is transferred to collectors to replenish the P / C |
| 50-1 | Dt 51 - CT 50-1 | Cash amounts are credited to a bank account |
| 50-1 | Dt 50-1 - CT 71 | Returned accountable amounts to the enterprise |
| 50-1 | Dt 71 - CT 50-1 | Cash under the report |
| 50-1 | DT 50-1 - CT 62 | Made payment by customers in cash |
| 50-1 | Dt 68 - CT 50-1 | Redeas tax obligations Cash |
| 50-3 | DT 50-3 - CT 60 | Railway tickets received |
| 50-3 | DT 71 - CT 50-3 | Tickets issued to accountable face for traveling |
Working with CCT (cash register)
Many subjects in their activities are obliged to use the CCT due to the requirements of the legislation. These include enterprises receiving cash as payment among the population or counterparties. Cash operations in such cases are also subject to mandatory documentation.
All received funds with the help of the CCT are rendered to the basic cashier of the organization, as a rule, at the end of the shift (working day). Revenue can be transmitted using PKOs or directly reciprocated to the cashier.
If the institution provides for a separate post of cashier operating officer, then the cash delivery is accompanied by filling out a certificate report on the form No. KM-6, which contains information about the readings of the CCM counters and the amount of cash received. In small organizations, this form replaces the filling of the magazine for each KKM apparatus, registering the testimony of counters and cash flow.
Some categories of taxpayers are allowed not to use the CBC in cash settlements. In such cases, they should be prepared to pay asleep strict reports when paying forms or submitted commodity checksconfirming the fact of purchase. To subjects that may not apply the CCT include:
- Organizations and IP on UNVD or on the patent taxation system.
- Subjects, leading specific activities, the list of which is approved by law. This includes trade in kiosks, a variance of small trade, selling lottery tickets, securities, sales of religious products and other work.
- Institutions located in hard-to-reach and remote areas.
- Pharmacy organizations in rural areas.
Despite the fact that the use of CCT for listed subjects is not mandatory conditionFor them, it remains the need to comply with other cash discipline.
Inventory of the cash register in the organization
The Inventory Commission is created with these purposes. When carrying out necessarily the presence of a materially responsible person. Confirming acts of acts ( inventory inventory) Can be designed independently. At the same time, the remnants of monetary documents are checked.
When detecting surplus or shortage it is necessary to obtain a written explanation of the cashier. All missing amounts are repaid at the expense of responsible persons in the presence of a contract of liability concluded earlier with them. If you do not establish the guilty (theft), all losses are debited by the enterprise.
To account for the presence and movement of cash in the cash desks of organizations, an active account 50 "Cashier" () is intended for accounting for organizations. We will tell us about the subaccounts opened to it and analytical accounting in our consultation, as well as give typical accounting records in account 50.
Subaccount account 50
The list of discovered subaccounts to the account 50, the organization determines independently taking into account its management needs, based on the purpose of analysis, control and reporting. The account 50 adopted by the organization 50 is approved as part of the working plan of accounts in.
The accounting account plan provides for opening, in particular, the following subaccounts to account 50 (the order of the Ministry of Finance of 31.10.2000 No. 94N):
Naturally, the analytical accounting of cash (for example, on bills) is not conducted. Analytics is required to account for monetary documents. It is built by type of such documents.
Typical wiring on account 50
Let us give some typical accounting records on account 50 (order of the Ministry of Finance from 31.10.2000 No. 94n):
| Operation | Debit invoices | Credit account |
|---|---|---|
| Cash cash with cash accounts are credited | 50 | 51 "Settlement accounts" |
| Received cash payment from buyers | 62 "Calculations with buyers and customers" | |
| Purchased flights | 60 "Calculations with suppliers and contractors" | |
| Received short-term cash loan | 66 "Calculations for short-term loans and loans " | |
| Returned by the accountable person to the cashier unspent funds | 71 "Calculations with accountable persons" | |
| Reflected over cash in cash | 91 "Other income and expenses" | |
| Cash made to the current account | 51 | 50 |
| Provided a percentage cash | 58 " Financial investments» | |
| Issued wage From the cashier | 70 "Calculations with wage personnel" | |
| Issued an employee from the cashier on travel expenses | 71 | |
| As a result of the inventory, a shortage of cash at the checkout | 94 "shortage and loss from damage to values" |
Organizations are used account 50 "Cashier"If they use cash in their activities. The account is the most important if the revenue of the cash organization (trade and service enterprises).
If there is no cash revenue at the enterprise, the account 50 Cashier is also used in cash interdependes. For example, the salary of employees is not listed on the cards, but is issued in cash, accountable means Available in hands, cash issued loans, dividends and so on.
Account 50 cash account - active. The balance sheet reflects in the assets: in section II.VNOW-turn assets, in the string " Cash and cash equivalents. "
Instruction 50 account
Instructions for the application of financial and economic activities of organizations according to the order of October 31, 2000 N 94N
Account 50 "Cashier" is intended to summarize information on the presence and movement of cash at the office of the organization.
By account 50 "Cashier" may be open subaccounts:
50-1 "Cassa organization",
50-2 " Operating office»,
50-3 " Monetary documents" and etc.
On subaccount 50-1 "Cassa organization" Cashs are taken into account at the office of the organization. When the organization produces cash operations with a foreign currency, then the corresponding subaccounts should be opened to the account 50 outlooked accounting Movement of each cash foreign currency.
On subaccount 50-2 "Operating Cassa" The presence and movement of cash in the cash desks of the commercial offices (marins) and operational sites, stopping points, river crossings, vessels, ticket and luggage tickets of ports (marins), train stations, tickets for storage of tickets, couss branch offices, etc. It opens with organizations (in particular, transport and communications organizations) if necessary.
On subaccount 50-3 Monetary documents Postage stamps are taken into account, stamps state duty, Week stamps, paid flights and other monetary documents. Monetary documents are taken into account in the account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is conducted by their species.
By Debetaccounts 50 "Cashier" reflects the receipt of funds and monetary documents in the office of the organization.
On credit Accounts 50 "Cashier" reflects the payment of funds and the issuance of monetary documents from the organization's office.
Typical wiring to 50 accounts
By debit account
Debit Credit Delivered cash from the operating cash office to the main 50 50 Received money from the current account at the cashier 50 51 Foreign currency with currency accounts in cash register 50 52 Cash with a special account in the bank in cash 50 55 Cash received cash on the way on the cashier 50 57 Returned to the supplier money, excessively paid to them 50 60 Received money from the buyer 50 62 Received an advance on the cashier from the buyer 50 62-1 Cash funds received in cash in a short-term loan agreement 50 66 Cash funds received in cash with a long-term loan agreement 50 67 Requested unused cash issued under the report 50 71 The worker returned a loan at the cashier's office 50 73-1 Employee compensated material damage 50 73-2 Contributed to the authorized capital of cash in the office of the organization 50 75-1 Received insurance compensation at the office of the organization 50 76-1 Received cash funds on a recognized claim 50 76-2 Cash has been received in cash in cash due to dividends from participation in other organizations or under a joint venture agreement 50 76-3 Cash received cash from the branch allocated to a separate balance 50 79-2 At the cashier received cash from the headquarters 50 79-2 At the cashier received cash at the expense of due profits under the contract trust management property 50 79-3 Cash received in trust management 50 79-3 They received money on the cash register at the expense of the contribution under the agreement on joint activities 50 80 Reliable funding money 50 86 In the cashier received money for sold products (goods, works, services) 50 90-1 In the cashier received money for the other property sold (non-revenue income) 50 91-1 Reflected surplus at the checkout, identified as a result of inventory 50 91-1 Positive exchange rate difference in cash foreign currency included in other income 50 91-1 In the cashier received money in the account of the income of future periods 50 98-1 Money received money received 50 98-2 On credit account
The content of the economic operation Debit Credit Cash funds made to the current account. 51 50 The currency account made a currency from the cash register 52 50 Cash funds made to a special account in the bank 55 50 Cash sent by the translation of the counterparty 57 50 Acquired stocks for cash 58-1 50 Acquired debt securities for cash 58-2 50 Called cash loan 58-3 50 Redean debt before the supplier 60 50 Issued an advance with the provider from the cashier 60 50 Returns are overlaid supplier paid by the supplier 62 50 Returned advance payment paid by the buyer 62 50 Credit or interest on it from the cash register 66 50 Purchased employees paid at the expense of social insurance funds 69-1 50 Employees (dividends) employees are paid from the cash register 70 50 Issued for cash report 71 50 Provided by the employee's loan 73-1 50 Dividends are paid to founders from the cash register 75-2 50 Deposited salary paid 76-4 50 Bought out cash from shareholders own shares 81 50 Negative exchange rate difference in cash foreign currency is included in other expenses 91-2 50 Detected shortage in the cash desk when inventory 94 50
The account 50 "Cashier" is intended to summarize information on the availability and cash flow at the office of the organization.
By account 50 "Cassa" can be opened by subaccount:
50-1 "Cassa organization",
50-2 "Operating Cassa",
50-3 "Monetary Documents", etc.
On subaccount 50-1 "Cassa organization" takes into account cash at the office of the organization. When the organization manufactures cash transactions with foreign currency, then the corresponding subaccounts must be opened to the account 50 "Cashier" for a separate accounting of each cash foreign currency.
At the subaccount 50-2 "Operating Office", the presence and movement of cash in the cash desks of commercial offices (marins) and operational sites, stopping points, river crossings, vessels, ticket and luggage ticket offices of ports (marins), train stations, ticket office, ticket office Communication branches, etc. It opens with organizations (in particular, transport and communications organizations) if necessary.
At subaccount 50-3 "Monetary documents", postage stamps, state duty brands, bills, paid flights and other monetary documents are taken into account at the office. Monetary documents are taken into account in the account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is conducted by their species.
The debit of account 50 "Cassa" reflects the receipt of funds and monetary documents in the office of the organization. The loan of the account 50 "Cashier" reflects the payment of cash and the issuance of monetary documents from the organization's office.
Account 50 "Cassa"
corresponding to accounts
| by Debet. | on credit |
|
50 Cassa 51 Settlement accounts 52 Currency accounts 55 Special accounts in banks 57 Translations in the way 66 Calculations on short-term loans and loans 67 Calculations on long-term loans and loans 75 Calculations with founders 80 Authorized capital 86 target financing 90 Sales 91 Other income and expenses 98 income of future periods 99 Profits and Losses |
50 Cassa 51 Settlement accounts 52 Currency accounts 55 Special accounts in banks 57 Translations in the way 58 Financial investments 60 Calculations with suppliers and contractors 62 Calculations with buyers and customers 66 Calculations on short-term loans 68 Calculations for taxes and fees 69 Social Insurance and Security Calculations 70 Calculations with wage personnel 71 Calculations with accountable persons 73 Calculations with staff for other operations 75 Calculations with founders 76 Settlements with different debtors and creditors 79 Outdoor settlements 80 Authorized capital 81 Own promotions (shares) 94 shortage and loss of valuables 99 Profits and Losses |
Application of account plan: account 50
- How to recognize compensation for delay in the payment of earnings?
From 30,000 to 50,000 from 50,000 to 100,000 ... wage (reflect using account 70 "Calculations with personnel by ... other expenses (reflected with the application of account 73" Calculations with personnel by ... the date is recorded In the debit of account 91-2 "Other expenses" and ... account credit 73. Accordingly, when paying compensation ... Record on the debit of account 73 and the account of account 50 "Cashier" (51 "Current accounts"). Despite .. .
- Guide on prosecution of business crushing
Common remote management of bank accounts. Looking for the first arbitration court ... The right of disposal in cash and receiving banking ... cash (received on account 50 "Cashier") of interdependent societies and IP ... issuance of cash from Casses with the basis of "in the report". ... printing LLC The only owner of the account is the IP. Looking for an arbitration ... work, independently managing his account and reducing reporting, which ...
- Recalculation of the mediation transaction in the sale agreement: what to pay attention to?
On his own behalf, but at the expense of the committee (paragraph 1 of Art. 990 ... according to the mediation contract or at the expense of the cost of the mediator produced by him ... The goods are listed on its current account after the sale of goods. Also in ... year and Turns on accounts 50 "Cashier", 51 "Settlement account", 62 "Calculations with buyers ...
- Online cashiers and trading operations in "1C"
Electronic checks. The transition to online cash offices brought changes to the reflection of trading ... We produce in the section "Bank and Cashier - management of a fiscal device". List ... Located in the section "Bank and Cashier - Cash shifts". At the time ... Opening of the cash shift is recorded "Organization", "Cashier KKM", to which the device is connected ... a fiscal registrar (section "Bank and Cashier" - "Management of the fiscal device"); Cash forms ... Wiring: DT 51, 50.01 CT 62.02 (account of advances with buyers ...
- Payment of holidays due to the created reserve
Which must be calculated by the created vacation reserve. Summer - ... Application of a personal accounting account when reflected ... Institutions are obliged to reflect on the account of the reserve of the upcoming costs of obligations for ... vacation, applies 0 401 50,000 "...; 730 819 vacations made from the office of the institution (6,300 - ... in advance, such payments on the accounts of the reserve of the upcoming expenses are not reflected ... The vacations are accrued, the account is used 0 401 50,000 "...
- Return money to the buyer when using online cash offices
Debit 62.02 and Credit 50.1, Currently ... If the refund is spent through an online cashier? The organization returns to the buyer (subscriber) ... 62.02 and Credit 50.1, currently ... the advances received "Credit 50. Justification of the position: as explained ... Instructions for applying an accounting account plan of financial and economic activities ... The received advance to the buyer from the cash desk in accounting is necessary ... "Advances received" Credit 50 - Returned Advance (prepayment) to the buyer. ...
- Application of off-balance accounts
339 INSTRUCTIONS No. 157N Offline account 04 "Debt of insolvent debtors" ... Making changes to the off-balance account 04 Debt of insolvent debtors ... institutions of the subject of the Russian Federation - from 50,000 to 500,000 rubles ... municipal budgetary institutions - from 50,000 to 200,000 rubles ... the account of cash transactions, as well as in the cashier ... accounting subject. In addition, the specified account is intended for ... Cash Accounts, as well as from the Cash Region ...
- Profit tax in 2017. Clarifications of the Ministry of Finance of Russia
Carrying out operations produced at the expense of target revenues, then ... before the taxpayer is covered by insurance compensation Within a certain ... the sum of the specified interest on the current account (at the cashier) of the taxpayer. The letter from ... overdue debt should be covered by insurance compensation. Therefore, there is no ... the right of ownership of not less than a 50 percent contribution (shares) in ... the lender organization is more than 50 percent, and the share of indirect participation ...
- Accounting at the grocery store
Which should be conducted on the synthetic accounts of accounting. Analytical accounting is carried out on ... derived from analytical accounts. Synthetic accounts distribute residues on analytical accounts, accounting for an accounting ... Reflects the purchase amount. After removing the cashier and testimony with the CCM cashier ... and credit wiring: debit account 50, subaccount "Cassa organization"; Credit account 90 "Sales", subaccount ... "Revenue"; Debit account 90 "Sales", subaccount ...
- The worker acquired a tool at his own expense and brought a check in the accounting department - how to make a purchase
The production activities of the instrument at their own expense can be issued in the order that ... the following. In accordance with the plan of accounting accounts of financial and economic activities ... The resulting inventive material values \u200b\u200bis designed to account 60 "Calculations with ... Record: Debit 73 Credit 70 (50, 51) - debt is repaid ...: The organization issues cash Money from the ticket office to the purchase of goods ... cashless paymentThis is indicated bank account individual, on which...
- Gifts, donations, sponsorship: How to take into account for the purpose of tax profit?
Commercial organization listed free of charge 50,000 rubles. For the implementation of the educational ... commercial organization Freely listed the institution 50,000 rubles. to exercise educational ... your family budget, to the settlement account of the institution. It is not allowed forcing ... funds should be made to the current account of the educational institution. Any initiative group... directions by sacrifices (directly to the settlement account (at the cashier) of the organization or through the agent ...
- What exactly applies to executive expenses?
Case expenses are taken into account in accounts 26 " General running costs"Or ... for sale" in correspondence with accounts: 60 "Calculations with suppliers ... on the organization of food delegates. Correspondence of accounts Amount, rubles The maintenance of the operation Debit ... 71 "Calculations with accountable persons" 50 "Cassa organization" 30,000.00 issuance ... Representative expenses Payment from the current account will affect the posting: 76 subaccount "..." 51 "Calculated Account »10 000.00 Paid for transport services ...
- Calculations with accountable persons
510 WORKABLOVY CUMBER 18 0 208 00 667 Reimbursed from the cashier's reservoir ... Offline account 18 Example 1. OWNER autonomous Institution Cultures are issued from the cashier ...., and the unsighted balance of 50 rubles. I entered the card through ... Offline account 17 (CODE code 510) 4 208 34 667 50 enrollled ... on the front account The amount made to ... 23 610 Wash Abansive Account 18 (CODE code 610) 50 * * * Highlight the main ... persons are conducted on the relevant analytical accounts of the account 0 208 00 000 s ...
- Tax accounting of expenses for a foreign business trip
Foreign currency paid in the amount of 50% of the rate of costs for the payment of daily ... Admission of money in the cash register of the organization with a currency account and issuing them from ... x 68,5801 rubles / euro) 50 52 68 580.1 issued ... 68 , 5801 rubles / euro) 71 50 68 580.1 25.09 ... x 69,0737 руб. / Euro) 50 71 6 907.37 reflected ... x 70 руб. / Euro) 71 50 70 000 25.09.2017 ... euro x 68 rubles / euro) 50 71 6 800 Responsible costs ... an advance employee in rubles 71 50 70 000 25.09.2017 ... 825 Returning to the ticket amount not consumed by an accountable face 50 71 8 ...
- How to reflect in accounting payments to the employee of material assistance?
Refer to the payment of material assistance in account 84 " Undestributed profits (... Instructions for applying an accounting account plan of financial and economic ... Monthly lists for free to the account of the trade union organization membership trade union contributions ... Contributions are listed by the employer to the trade union bank account, open by decision ... It is reflected in the organization's expenses. 84 "Retained earnings (uncovered ... 73 50,000 paid material aid From the cashier 73 50 50 000 ...
In this material that continues a series of publications devoted to the new account plan, an analysis of the account 50 "Cashier" of the new account plan was carried out. This comment is prepared by Ya.V. Sokolov, Doctor of Economics, Deputy. Chairman of the Interdepartmental Commission for Accounting and Reporting Reform, Member of the Methodological Council on accounting under the Ministry of Finance of Russia, the first president of the institute professional accountants Russia, V.V. Poll, Professor of St. Petersburg state University and N.N. Karzayeva, Ph.D., deputy. Director of the audit service of LLC "Balt-Audit Expert".
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From this description, we see that in the account 50 "Cashier" three types of values \u200b\u200bare taken into account:
- domestic currency;
- foreign currency;
- monetary documents.
Regarding the currency of domestic, everything is quite simple: the ruble is ruble, and no inflationary or deflationary processes can affect the money. Their purchasing power can change, but this can not affect accounting. Accounting does not know either inflation, no deflation, - domestic money is always taken into account at par.
Most often, on accounting of cash in practical activity, there are three questions: can there be several CASS in the enterprise, how many cash books in this case should be and how the cash limit is established?
There can be several cash desks in the enterprise. This follows from the procedure for determining the cash limit at the enterprise's cash desk. According to paragraph 2.5, the provisions on the rules of the Cash Organization cash circulation On the territory of the Russian Federation, approved by the Central Bank of the Russian Federation 05.01.1998 No. 14-p, if structural units Enterprises do not have independent balance and accounts in bank institutions, for these structural divisions and for the enterprise is established unified Limit of the Out of Cashtaking into account these structural divisions. Therefore, it is assumed that the structural divisions have independent cash registers. And in each organized cashier should be conducted cash book (p.3 letters of the Central Bank of the Russian Federation of 04.10.1993 No. 18).
According to offices, branches and others separate divisions Enterprises located outside of its location that make up a separate balance and accounts in bank institutions, the limit of cash balance in the cashier establishes servicing bank Based on the calculation in form No. 0408020, the calculation on the establishment of the enterprise of the Limit of the cash register and the design of the permission to spend cash from revenues entering its cashier ".
Almost with other circumstances, we faced with foreign currency. Theoretically, two possibilities may arise:
- or take into account her as money;
- or as a product.
In the first case, the fluctuations in courses lead to a change in the ruble assessment of foreign currency and the need for its constant revaluation. In the second case, this currency is accepted at the current course, and its assessment does not change until this currency is paid. In our country, the first option is adopted.
Very big difficulties arise and when accounting for cash documents. Difficulties are associated with the definition of what is considered a monetary document. In terms of accounts, they are determined on the principle of listing, and this allows you to clearly allocate their some varieties in account:
- postage stamps;
- stamps of state duty;
- brands notch;
- flights paid ones.
Next, the compilers of the plan indicate "and others", i.e. The chief accountant in each individual case should decide: to include or not include this document in cash and, accordingly, on what account to reflect its cash equivalent.
According to the classification of accounts, all subaccounts of the account 50 "Cashier" should be attributed to cash accounts, but, the so-called cash documents are the surrogates of cash, and they are far from always can be used, in contrast to cash, coverage accounts payable. In essence, it is no coincidence that monetary documents are allocated to a separate subaccount 50.3 "Monetary Documents".
For our part, we will try to show some approaches to the definition of monetary documents.
The monetary document is a targeted certificate for which money is paid. Under the phrase, the "target certificate" is understood that this document can be used in strict accordance with its appointment.
Theoretically, the question arises in which assessment to record monetary documents in accounting.
Until 2001, the procedure was prescribed, according to which monetary documents were supposed to be taken into account in the nominal assessment. In all cases, there were most of them when the actual cost (as a rule, the paid price) coincided with an assessment of the nominal, there were no problems, but when there was no such coincidence, the problem of reflection in the difference between the price paid and the denomination arose. Fortunately, there is no bill of accounts in this problem.
However, having decided this problem, the compilers of the bill plan have created a problem with another: account balance 50.3 "Monetary documents" is difficult to check. This is due to the fact that when carrying out an inventory, the total cost of monetary documents can be detected only at par, while in synthetic accounting on account 50.3 "Cash documents" their cost will be shown at actual cost. Therefore, one of the fundamental accounting requirements will be broken - the requirement of consistency. In fact, paragraph 7 of PBU 1/98 " Accounting policy", prescribes the administration of enterprises to provide
Naturally, if we say, the ticket, the nominal value of which is 3,000 rubles. Bought by the administration for employees of the enterprise for 2,800 rubles, then the debit of account 50.3 "Monetary documents" will be reflected 2,800 rubles, but at the checkout, instead of 2,800 rubles. There will be a monetary document in 3,000 rubles.
This creates additional difficulties for an accountant, because it should provide two estimates in his analytical record for each such document - nominal (it is almost always designated at the document itself) and the actual, regarding which, in all cases of evaluations, should be made of reference. And only in this case, you can adhere to the requirements of PBU 1/98 and provide a collalation between synthetic and analytical accounting.
It should be noted that in the old plan of accounts on account 56 "Monetary documents" took into account the repurchased stocks of the enterprise, now their accounting is conducted on account 81 "Own shares (shares)".
