To account for the availability and movement of cash at the cash desks of the plan of accounts accounting And the instruction for its use is intended for an active account 50 "Cashier" (). 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 required for accounting 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" |
Account account 50 is an active account "Cassa", it serves to take into account the movement of cash at the enterprise's cash register, control over their admission, consumption and target use. Consider with what accounts corresponds to 50 account, as well as typical wiring Inclaring 50 on the example of the cash issuance operation from the cash register to pay for payment of the counterparty services.
Account 50 "Cassa" in accounting
Calculations in cash with legal entities and individuals, the counterparties are carried out through cash transactions, among which are the main ones:
- Issuance of wages;
- Administrative and economic costs;
- Revenues from sales for cash;
- Expenses for the purchase of MPZ accountable persons and others.
Everything cash operationsrelated to the disposal, receipt and movement of funds, are taken into account in accounting by 50 "Cashier" and are reflected in cash book. The basis for making records are source documents - Consumable and fit cash holders (Form KO-2 and KO-1).
With the help of account 50 "Cashier" you can get all the information about cash in the organization, sources of their receipt and further conversion. Balance 50 account shows total Cash and cash documents. The account is active, therefore the receipt is taken into account by the debit, the arrival of cash in the cashier. The credit of the account reflects the amounts of cash issued from the box office.
By account 50 "Cashier" subaccounts presented in Figure:
Typical wiring and examples of operations of 50 accounts
Consider typical wiring this account Table 1 and 2.
Table 1. The most common and common wiring on the debit of account 50:
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| DT account | Account kt. | A document base | |
| 50 | 50-2 | Cash transferred from the operating cash office to the cashier | KO-1, km-6, km-4 |
| 50 | 51 | Movement of cash payments in cash | KO-1, extract from the bank on account Fur Check (checkbook) |
| 50 | 52 | Moving funds from a currency account in cash | KO-1, extract from the bank by account |
| 50 | 62 | Received an advance from the buyer / received payment for goods | KO-1, cash check. |
| 50 | 70 | Return to the cashier excess by salary. | KO-1. |
| 50/50-3 | 71 | Return to the cash desk remains of accounting amounts / cash | KO-1. |
| 50 | 73-1 | Payments on loans from employees | KO-1. |
| 50 | 75-1 | Contribution of the founder in authorized capital | KO-1, constituent documents |
| 50-1 | 90.01.1 | Sales revenue / income from other operations | Cash registry |
Table 2. Basic wiring on credit account 50:
| DT account | Account kt. | Operation Posting Description | A document base |
| 04 | 50-1 | Purchase NMA | KO-2. |
| 51 | 50 | Cash transfer from the cashier to the bank | KO-2. |
| 60 | 50-1 | Payment by the Supplier (Contractor) for the goods received (performed works) | KO-2. |
| 52 | 50-1 | Return of advance to the buyer with special bank account | KO-2. |
| 70 | 50 | Issue w / card employees | KO-2, T-53 |
| 70 | 50 | Payment of revenues from participation in the organization of employees | KO-2. |
| 71 | 50/50-3 | Issuance of accountable amounts / cash documents | KO-2. |
| 73-1 | 50 | Getting a loan employee | KO-2. |
| 75-2 | 50 | Payment of revenues from participation in organizations who are not employees | KO-2. |
| 76 | 50-1 | Payment of obligations in the form of debt to other counterparties | KO-2. |
| 94 | 50 | Reflection of shortage at the checkout | Inv-15, inv-26 |
Practical example with wiring
Between Volgaadon LLC and Garant LLC, a contract for the provision of legal services in the amount of 8,800.00 rubles is concluded. To pay consulting legal services under the contract, the employee LLC VolgaDon Yuzik K.M. Received funds in the account in the amount of 9,000.00 rubles. To fulfill the calculations with the Garant LLC, Yuzik K.M. Provided Accountant advance reportAnd the residue returned to the cashier.
The accountant VolgaDon LLC has formed the following postings on issuing cash from the cash register to pay for legal services to a third-party organization:
| DT account | Account kt. | Posting amount, rub. | Operation Posting Description | A document base |
| 26 | 60 | 7 458,00 | The services of Garant LLC are reflected in costs (8 800.00-1 342.00) | Act of work performed (hereinafter - the act) |
| 19 | 60 | 1 342,00 | VAT allocated from the cost of services | Act |
| 68 VAT | 19 | 1 342,00 | VAT passed to deduct | Act, invoice |
| 71 | 50-1 | 9 000,00 | From the cash register LLC "Volgaadon" cash issued under the report of Susik K.M. | KO-2, submissions application |
| 60 | 71 | 8 800,00 | Reflects payment for services on behalf of LLC VolgaDon | Act, Advance Report |
| 50-1 | 71 | 200,00 | The balance of unused funds Yuzik KM returned to the office of the organization | Act, Advance Report, KO-1 |
The company has a central cashier (sch.50.01), in which revenue from the operating cash register (sch.50.02) comes. Question.1. How many cash books should be conducted at the enterprise.2. Operating office works with cash register, but the check does not indicate the nomenclature of the implemented product, so the check is made up for a total amount .. To write off the product in the program 1C Accounting, the implementation of the cash order for each receipt order from the operating cash register, but the program is made through the numbering of profitable cash orders for both CASS. Is it possible to lead one cash book.
1. Independently on the number of operating cash desks, one cash book is needed in the main key. 2. In the course of the day, the movement of money in operating cash desks is reflected in. Lead it for each CCT. Then the cash revenue from the operational is transmitted to the main cashier. The acquisition of cash orders in the form No. KAS-1 in the main ticket office are made on the basis of certificate reports of the cashier-operating officer in the form number of KM-6 or a consolidated report on all CCT in form No. KM-7. In accounting, cash revenue from the operating office mainly reflect the wiring debit 50.01 Credit 90-1. The numbering of profitable cash orders will be one only for the main cashier.
How to keep a cash book (f. Ko-4)
How to behave form No. KO-4, when the organization has several operating cash desks
But then how to postpone the entire cash revenue? Do not worry, everything is provided, the procedure is as follows. The movement of money in operating cash desks during the day reflects in the journal of the cashier-operating officer in form No. KM-4. Lead it for each CCT. Then the cash revenue from the operational is transmitted to the main cashier. There are employees and make records in the cash book. The basis for them will be the parish cash orders in form No. KO-1, which are compiled according to the control tapes of the CCT operating cash desks.
Such a regulation is provided for in paragraphs 4.6 and 5.2 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y, instructions approved by the Resolution of the Russian State Statistics Committee of December 25, 1998 No. 132.
Check whether the receipt of cash is reflected in the cash book correctly, as well as their spending, you can count the 50 "Cashier account" by turnover. This follows from the instructions for the account plan (account 50) and paragraph 5 of paragraph 4.6 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y.
What documents need to be issued during the operation of the cash register
End of working shift
At the end of the work shift, the cashier operator:
- based on the Z-report, records the log of cashier-operating officer in the form number of KM-4;
- makes a certificate-report of the cashier-operator in form No. KM-6. This document also reflects the readings of the control and summing meters, the size of revenue for shifting and the amount of money returned to customers. The report is compiled in one instance and together with the revenue is transmitted to the main cashier.
- returns the senior cashier of the main cashier amount of money obtained at the beginning of the shift for the exchange and initial settlements with buyers. This refund is recorded in the bookkeeping book taken and issued by cashier cash in the form No. KO-5. In confirmation of the return of this amount, the senior cashier is described in column 9.
Such an order is provided for in paragraph 6.1 of the Model Rules approved
The accounts of this section are intended to summarize information on the availability and movement of funds in Russian and foreign currencies located at the checkout on the settlement, currency and other accounts opened in credit organizations on the territory of the country and abroad as well valuable papers, payment and monetary documents.
Cash in foreign currencies and operations with them are taken into account in the accounts of this section in rubles in the amounts determined by recalculating foreign currency in the prescribed manner. At the same time, these means and operations are reflected in the calculation and payments currency.
Account 50 "Cassa"
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 outlooked accounting movements 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.
On subaccount 50-3 "Monetary documents" are taken into account in the office of the organization postage stamps, brands 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.
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" corresponds to accounts:
on the debate on the loan
- 50 Cashier 50 Cash
- 51 Settlement accounts 51 Settlement accounts
- 52 currency accounts 52 currency accounts
- 55 Special accounts in 55 Special accounts in
banks banks
- 57 Translations on the way 57 Transfers in the way
- 60 Calculations with suppliers and 58 Financial investments
contractors 60 settlements with suppliers and
62 Calculations with buyers and contractors
customers 62 settlements with buyers and
66 Calculations for short-term customers
loans and loans 66 Calculations on short-term
67 Calculations for long-term loans
loans and loans 68 tax calculations and
71 Calculations with accountable fees
persons 69 calculations for social
73 Calculations with insurance and security personnel
other operations 70 settlements with personnel by
- 75 Calculations with founders
- 76 Calculations with different 71 settlements with accountable
debtors and lenders
79 Outdoor Economy 73 Personnel Calculations
paying other operations
- 80 Authorized capital 75 Calculations with founders
- 86 Special-purpose financing 76 Settlements with different
- 90 sales by debtors and creditors
- 91 Other income and expenses 79 Outdoor
- 98 Income Future Periods Calculations
- 99 Profits and losses 80 Authorized capital
- 81 Own promotions (shares)
- 94 shortage and loss of valuables
- 99 Profits and Losses
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
General remote management of bank accounts. Looking for the first arbitration court of appeal ... The right of disposal on accounts cash and receiving banking ... cash (received on account 50 "Cashier") of interdependent societies and IP ... issuing money from the cash register with the basis of "into account". ... 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 payment, the bank account data is indicated 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 office 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 rubles / 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 employee advance in rubles 71 50 70 000 25.09.2017 ... 825 Returning to the cashier The amount not consumed by the accountable person 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 ...
