Monetary documents include employment records. Monetary documents: features, types. Fuel coupons

In addition to the "cash" belonging exclusively to the company, there may be still kept in the checkout securities and monetary documents. Let us dwell on more on cash documents present at the checkout. Their accounting is contained separately, and the legislation imposes on the company the obligation to independently organize this process. That is, direct indication in paragraph 3 of Article 6 of the Law on Accounting (dated November 21, 1996 No. 129-FZ). It is noteworthy that, despite all monetary essence such objects, they do not provide for any registers in the album unified form Primary accounting documentation On account cash operations (approved by the Resolution of the State Statistics Committee on August 18, 1998 No. 88). However, it is not necessary to invent a bike because to account monetary documents It is quite possible to adapt the same report of the cashier or the book of accounting for profitable and expendable cash orders. The main thing is that all necessary details are indicated in the established registers (paragraph 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ):

title of the document;

date of preparation;

the name of the organization, on behalf of which a document is drawn up;

meters of economic operation in physical and monetary terms;

the name of posts responsible for the commission of the economic operation and the correctness of its design;

personal signatures of these people.

Pay attention developed by "branded" registers of monetary documents in obligatory must be approved accounting policies Organizations. Otherwise, all creativity loses any meaning.

It would seem that the worst is already behind. But no: when cash documents arrive at the cashier, they should not only be registered, but at the same time reflect account. Account plan accounting and instructions for its use (approved by the order of the Ministry of Finance of October 31, 2000 No. 94n) It is provided that for such objects it is necessary to open subaccount 3 to the account 50 under the same name "Monetary Documents". The cost of such assets is determined based on the amount of purchase costs. Analytical accounting of monetary documents is conducted by their species.

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, you can specify "and others", i.e. chief Accountant In each case, it must be resolved: include or not include this document in cash and, accordingly, on what account to reflect its cash equivalent.

Monetary documents do not include:

documents on intangible assets (they are taken into account on account 04)

securities (taken into account on account 58)

strict reporting blanks (taken into account on account 006)

bought from shareholders shares (account 81)

According to account classification, all subaccounts of the account 50 "Cashier" must be attributed to accounts moneyBut, the so-called cash documents are the surrogates of cash, and they can not always 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".

Let's show some approaches to the definition of cash 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 "data identity analytical accounting Turns and balances on accounts synthetic accounting On the last calendar day of each month. "

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. Account Account Account Account

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.

Accounting for the availability of monetary documents is due to the need to purchase vouchers in the holiday home and sanatoriums, travel documents, postage stamps, brands state duty etc. All of them have a purchase price.

Accounting for the receipt of monetary documents and their write-off is issued by the discharge of profitable and expenditure checks. Accounting opens the book of monetary documents, but the report on the received and retired documents one or twice a month is drawn up by the cashier in cash bookin which a certain zone is given for this. The book-register of analytical accounting is conducted by the cashier. With a magnificent form, the synthetic accounting is organized by an accountant in the Order No. 1. At the end of the reporting period, the remnants of the order of the order and the book of monetary documents are performed.

Monetary documents are accounted for in the amount of the actual costs of their acquisition. The acquisition of monetary documents can be carried out for cash and cashless payments.

Cash documents credited at the checkout (by issuing a parish cash order) are issued to accountable persons for use or implemented employees of the organization at preferential prices (the disposal is issued by the consumable cash order).

In the cash book, the flow of monetary documents is reflected in separate. Monthly cashier gives a report on the movement of monetary documents.

Maintenance economic operations:

Called a ticket from the supplier - d50.3k76;

The ticket is implemented by an employee - D76K50.3.

In the next chapter, consider the order of non-cash and cash of the calculations.

To date, the album of unified forms of primary accounting documentation on the accounting of cash transactions, approved by the Resolution of the State Statistics Committee of Russia of 18.08.98 No. 88, does not provide forms for accounting for cash documents. Therefore, the organization itself can create and approve in accounting policies For accounting purposes, the necessary forms (clause 3 of Article 6 Federal Law from 21.11.96 No. 129-FZ "On Accounting"). For example, such documents may be a report of the cashier on the movement of monetary documents and the book of accounting for cash documents. The main thing is not to forget that all necessary details must be present in their own documents (paragraph 2 of Art. 9 of the Federal Law of 21.11.96 No. 129-FZ).

Monetary documents - documents having a valuation acquired by the organization and stored at its office.

At subaccount50-3 "Monetary documents" are taken into account by postage stamps, state duty brands, bill stamps, paid flights and other monetary documents.

The monetary documents will not be:

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

· Securities (taken into account on account 58);

· Strict reporting forms (taken into account on account 006);

· Promoted from shareholders a promotion (account 81).

Monetary documents are accounted for in the amount of the actual costs of their acquisition. The acquisition of monetary documents can be carried out for cash and cashless payments.

Cash documents credited at the box office (by issuing a profitable cash order) are issued to accountable persons for use or implemented by employees of the organization at preferential prices (the disposal is issued by the consumable cash order).

VcCass book Movement of cash documents is reflected apart. Monthly cashier gives a report on the movement of monetary documents.

Cash documents are recorded at the office of the organization are taken into account on subaccount 50/3 in the amount of their actual acquisition costs. Analytical accounting provides for monetary documents for each of their form.

Acquisition of monetary documents and accepting them to account are reflected in the debit of account 50/3 in correspondence with the loan of the following accounts: 51- on the cost of purchasing money documents; 71 or 76 and other accounts for calculations via physical or legal entities.

The use (issuance, consumption) of monetary documents is reflected on the credit of account 50/3. The issuance of paid tickets of paid tickets to the accounting is reflected in the debit of account 71 and the credit of account 50/3. The issuance of vouchers with reimbursment of them in a fully or partially, their cost is reflected in the debit of account 73 and the loan is 50/3. When the vouchers are issued for free at the expense of the relevant sources: Debit account 91/2 account credit 50/3.

Requirement for cash book and storage of money and cash documents.

All income and issuing cash enterprises take into account in the cash book.

Each enterprise leads only one cash book, which must be numbered, has been laid and sealed with a wax or mastic seal. The number of sheets in the cash book is assigned by signatures of the head and the chief accountant of this enterprise.

The records in the cash book are conducted in 2 copies through copy paper ink or ballpoint pen. The second instances of sheets must be broken and serve as a cashier report. The first copies of sheets remain in the cash book. The first and second instances of sheets are numbered by the same numbers.

The cleansing and non-overcapped fixes in the cash book are not allowed. The corrections made are assigned to the cashier signatures, as well as the chief accountant of the enterprise or the person replacing it.

Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or another replacement of its document. Daily at the end of the working day, the cashier calculates the results of operations per day, removes the balance of money at the checkout for the next number and transmits to the accounting department as a report on the cashier's second tear-off list (a copy of the records in the cash book per day) with arrival and expenditure cash documents On receipt in the cash book.

In enterprises, subject to ensuring the complete preservation of cash documents, the cash book can be carried out by an automated method, in which its sheets are formed in the form of a "deposit sheet of the cash book". At the same time, the computerogram "Cashier report" is formed. Both named machines should be drawn up by the beginning of the next business day, have the same content and include all details provided for by the form of the cash book.

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

In the multi-list of the cash book list, the latter for each month should be automatically printed by the total number of cash desks for each month, and in the latter for the calendar year - the total number of cash books for the year.

The cashier after receiving the Machines "Deposit List of the Cash Book" and "Cashier Report" is obliged to check the correctness of the compilation of these documents, sign them and transfer the cashier's report along with the receipt and expenditure cash documents to the accounting department on receipt in the contribution sheet of the cash book. In order to ensure the safety and convenience of using the computerogram "Deposit List of the Cash Book" during the year, the cashier is stored separately for each month. At the end of the calendar year (or as needed), the computerograms of the "deposit sheet of the cash book" will be stitching in chronological order. The total number of sheets for the year is assigned by the signatures of the head and the chief accountant of the enterprise and the book is sealing.

Control over the proper maintenance of the cash book is assigned to the chief accountant of the enterprise.

Issuance of money from the cashier, not confirmed by the reception of the recipient in the expendable cash order or another replacing his document, in justification the cash balance is not accepted at the box office. This amount is considered a shortage and accumulates from the cashier. Cash, not confirmed by parish cash orders, is considered a stuff cashier and are credited to the income of the enterprise.

The main (senior) cashier before the start of the working day issues another cashier in advance of the amount of cash on receipt in the book of accounting of the money accepted and issued by the cash register.

Cashiers at the end of the working day are obliged to report before the main (senior) cashier in the received advance and in the money accepted at the receipt documents, and to hand over the cash balance and cash documents on the operations made (the main) senior cashier on receipt in the book of accounting and issued by the cashier money.

According to the advances received for wages and payment of scholarships, the cashier is obliged to report on the period specified in payment statementFor their payments. Before the expiration of this period, cashiers are obliged to take the remains of cash who have not issued on the payment statements daily. This money is surreated in the bags of bags, packages and other packages by the main (older) cashier on receipt, indicating the announced amount.

In accordance with paragraph 3, enterprises leaders are obliged to equip the cashier (isolated premises intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the cash office, as well as when delivering them from the Bank's institution and the bank. In cases where the fault of enterprises managers were not created the necessary conditionsensuring the safety of cash when they are stored and transported, they carry responsibility in accordance with the procedure established by law.

The cash desk must be isolated, and the doors to the cashier during operations are locked on the inside. Access to the office facilities to persons who are not related to its work is prohibited.

Casses of enterprises may be insured in accordance with applicable law.

All cash and securities in enterprises are stored, as a rule, in non-aggravated metal cabinets, and in some cases - in combined and conventional metal cabinets, which, at the end of the working day, are closed with a key and seal the quassiberian seal. The keys from metal cabinets and prints are stored at the cashiers, which are forbidden to leave them in the trended places, transfer to unauthorized persons or to produce unaccounted duplicates.

Accounted duplicates of keys in packages sealed by cashiers, caskets, etc. are stored in enterprise executives. At least once a quarter, they are checked by the commission appointed by the head of the enterprise, the results are fixed in the act.

If the key loss is detected, the company's head reports an incident to the internal affairs bodies and takes measures to immediately replace the metal cabinet lock.

Storage at the cashier's cash and other values \u200b\u200bthat do not belong to this enterprise are prohibited.

Before opening the office of the cash desk and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window grids and seals, make sure that the security alarm is managed.

In case of damage or removal of printing, damage to locks, doors or lattices, the cashier is obliged to immediately report this to the head of the enterprise, which reports the incident to the internal affairs bodies and takes measures to protect the cash register before their employees arrive.

In this case, the head, chief accountant or persons, their replacement, as well as the cashier of the enterprise after receiving the permission of the internal affairs bodies, make testing of cash and other values \u200b\u200bstored at the checkout. This check must be made before the start of cash transactions. The results of the inspection include an act in 4 copies, which is signed by all those involved in the inspection by persons. The first copy of the act is transferred to the internal affairs bodies, the second - is sent to insurance company, the third one is sent to the superior organization (in the event of its presence), and the fourth - remains from the enterprise.

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Monetary documents - documents having a valuation acquired by the organization and stored at its office.

At subaccount50-3 "Monetary documents" are taken into account by postage stamps, state duty brands, bill stamps, paid flights and other monetary documents.

The monetary documents will not be:

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

· Securities (taken into account on account 58);

· Strict reporting forms (taken into account on account 006);

· Promoted from shareholders a promotion (account 81).

Monetary documents are accounted for in the amount of the actual costs of their acquisition. The acquisition of monetary documents can be carried out for cash and cashless payments.

VcCass book Movement of cash documents is reflected apart. Monthly cashier gives a report on the movement of monetary documents.

Requirement for cash book and storage of money and cash documents.

All income and issuing cash enterprises take into account in the cash book.

Entries in the cash book are made by the cashier immediately after receiving or issuing money for each order or another replacement of its document. Daily at the end of the working day, the cashier calculates the results of operations per day, removes the balance of money at the checkout for the next number and transmits to the accounting department as a report on the cashier's second tear-off list (a copy of the records in the cash book per day) with the receipt and expenditure check documents on receipt in cash book.

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

Control over the proper maintenance of the cash book is assigned to the chief accountant of the enterprise.

According to the advances received for wages and payment of scholarships, the cashier is obliged to report on the period specified in the payment statement for their payments. Before the expiration of this period, cashiers are obliged to take the remains of cash who have not issued on the payment statements daily. This money is surreated in the bags of bags, packages and other packages by the main (older) cashier on receipt, indicating the announced amount.

In accordance with paragraph 3, enterprises leaders are obliged to equip the cashier (isolated premises intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the cash office, as well as when delivering them from the Bank's institution and the bank. In cases where, due to the fault of enterprises, the necessary conditions were not created, ensuring the safety of cash during their storage and transportation, they carry responsibility in accordance with the procedure established by law.

The cash desk must be isolated, and the doors to the cashier during operations are locked on the inside. Access to the office facilities to persons who are not related to its work is prohibited.

Casses of enterprises may be insured in accordance with applicable law.

Accounting for cash and cash documents at the checkout

The keys from metal cabinets and prints are stored at the cashiers, which are forbidden to leave them in the trended places, transfer to unauthorized persons or to produce unaccounted duplicates.

If the key loss is detected, the company's head reports an incident to the internal affairs bodies and takes measures to immediately replace the metal cabinet lock.

Storage at the cashier's cash and other values \u200b\u200bthat do not belong to this enterprise are prohibited.

Before opening the office of the cash desk and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window grids and seals, make sure that the security alarm is managed.

This check must be made before the start of cash transactions. The results of the inspection include an act in 4 copies, which is signed by all those involved in the inspection by persons. The first copy of the act is transmitted to the internal affairs bodies, the second - is sent to the insurance company, the third is sent to a higher organization (in case of its presence), and the fourth - remains from the enterprise.

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The procedure for storing money and cash documents at the checkout.

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The procedure for maintaining cash transactions is governed by the Regulation of the Central Bank of the Russian Federation "On the procedure for maintaining cash transactions with banknotes and a bank of the Bank of Russia in the territory Russian Federation»№ 373-P dated 12.10.2011.

Settlements between enterprises, as well as between enterprises and individuals Can be carried out by cash and non-cash payments. To work with cash, the organization must have a cash desk and comply with the requirements established by the procedure for conducting cash transactions in the Russian Federation.

According to the Regulation of the Central Bank of the Russian Federation "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the Russian Federation" all enterprises, organizations independently of the organizational and legal form are obliged:

- come received cash in cash management, enterprises;

- keep free cash in bank institutions;

- Make payments on their obligations to other organizations, as a rule, in non-cash, and cash - within the amount of the amount established by the Central Bank of the Russian Federation.

In accordance with the instructions of the Central Bank of the Russian Federation, the amount of calculations of cash between legal entities is limited - 100,000 rubles. One transaction.

The amount of the fine imposed on the organization, which violated the established cash settlement limit is a twofold amount of the manufactured payment. Penalties apply to unilaterally To a legal entity that makes a payment to another legal entity.

Enterprises can have cash in cash with cash only within the limits established by those serving them by banks in coordination with the head of enterprises. If necessary, the limits of cash desktops are revised. Enterprises are required to pass on the bank all monetary cash Above the established limits of cash balance in the checkout in the order and within the time consulting with serving banks.

Accounting and documentary registration of cash transactions

At the same time, cash can be commissioned to the day and evening cash offices of banks, collectors in the combined cash registers at the enterprises for subsequent banking, as well as branches of communication for transferring banks on the basis of concluded contracts. However, enterprises with permanent cash revenue, in coordination with serving bank May be spent on labor, purchase of agricultural products, etc., but the company does not have the right to accumulate cash in cash over the established limits for the implementation of the upcoming expenses, incl. And on labor payment. Cash received by enterprises in banks is spent on the purpose specified in the check.

Enterprises have the right to keep cash in their cash desks over a limit designed to pay salaries, benefits, scholarships, but not more than 3 working days, including the day of receipt in the Bank; For organizations located in the regions of the Far North - no more than 5 days, including the day of receiving them in the bank. For the accumulation of cash at the cash desks in excess of the established limits is obliged to follow the banks serving them and direct information about violations in tax authorities For the adoption of financial and administrative responsibility (on officials In the amount of 40 to 50 minimum wages, on legal entities - from 400 to 500 minimum wages).

Performing all cash transactions, responsibility for the safety of values \u200b\u200bat the checkout, carries the cashier. After the publication of the order for the appointment of the cashier to work, the head of the enterprise is obliged to familiarize him with the procedure for maintaining cash transactions in the Russian Federation, after which the Treaty is a contract for full individual liability. Performance of the obligation of the cashier only on the written order of the head and the obligatory is to conclude with this employee of the Treaty of Liability.

Main goals:

- timely, complete and accurate reflection of cash and settlement operations;

- timely and accurate design primary documents and registering them in the journal;

Monetary documents - a special kind material values Organizations taken into account in the active account 50.3. Forms on which cash documents are printed are taken into account on the off-balance account 006. Analytical accounting is organized by type of monetary documents. Monetary documents are purchased for non-cash and cash payments. Cash acquisition can be carried out through accountable persons. The reflection of such operations in the document flow of the Organization in practice has a number of significant nuances that should be considered.

What documents are subject to money

Monetary documents in the organization are referred to by TMC, since they have cost equivalent and at the same time accompany cash flow. The amount of monetary documents is legally defined by the instructions for the application of the account plan No. 157-H from 01-12-10, paragraph 169. These include:

brands;
sanatorium vouchers, tourist tickets paid;
paid coupons on fuel;
received mail notes, etc.

By the way! Plastic bank cards are not monetary documents of the organization. The map released by the bank is his property. Accounting for corporate banking cards is carried out on the off-balance account 002 ( Methodical instructions Ministry of Finance №119-H from 28-12-01 p. 18).

Monetary documents and (BSO) should be distinguished. In the first case, we are talking about the already implemented calculations, the confirmation of which can be a form of strict reporting, and in the second - about documents that have unique characteristics and may confirm the economic operations in the future. At the same time, the shades of strict reporting can serve other purposes.

Example: Paid Talonons for Gasoline - Money Document. Blanks of the tickets for the purchase of gasoline - BSO. Labor book form (BSO) is simultaneously a monetary document.

In addition, the monetary documents of the organization do not include:

shares purchased from shareholders (account 81);
NMA (account 04);
securities (account 58).

Cash documents are stored at the box office. These apply the same rules as established for storing cash.

Accounting for monetary documents

Instructions for the application of the account plan 157-H (p. 170) provides for the design of profit and expenditure operations with cash documents using cash orders, profitable and consumables. At the same time on cash holders Communicable "stock". Cash document warrants are registered in the RTO registration journal and PKOs are apart from similar on cash movement.

In the cash book for monetary documents also filled separate sheets with the mark "stock". The flow of monetary documents takes place in the event of an admission from the counterparty or the surplus detected during inventory. Disposal is characterized expendable operations Through accountable persons, the debiting of the supplier identified and return, if such a condition is enshrined in the contract with it, etc.

In the operation of operations on other operations (using F. 0504071) reflected on the basis of the cashier's report and primary documentation It is all operations on the movement of monetary documents. The law does not prohibit the creation of our own accounting logs in compliance with all necessary details in their form.

Typical wiring for accounting documents may be such:

DT 50.3 CT 60, 76 - received monetary documents from the supplier, other counterparties;
Dt 60, 76 kt 51 - payment of monetary documents;
Dt 76 kt 50.3 - sold monetary document to employees of the company (voucher);
DT 50.1 CT 76 - employee paid a ticket via cash register or DT 91.2 CT 50.3 - Written off monetary documents for expenses.

Postings on accounting documents with the participation of accountable persons are considered in detail below.

According to the acquired monetary documents, it should be considered in account in account 19 only if the amount is allocated in the document itself or in the invoice with it. Otherwise, the VAT is prohibited (letter No. 03-07-11 / 01 of the Ministry of Finance from 10-01-13). The monetary document comes to account 50.3 at the actual value of its acquisition.

Monetary documents and accountable amounts

Purchase of monetary documents on cashless paymentAs a rule, it does not cause difficulties and questions from the accountant, while the operations of accountable persons with monetary documents have the features of which it is important to remember.

Consider an example. Let the Sidorov manager A.A. Received the order of the purchase of tickets. For this purpose, 27 thousand rubles is issued for this purpose. Tickets are intended for employee Ivanova I.I., whom the firm sent on a business trip. Sidorov purchased 2 tickets: back and forth in price, respectively, 10 and 12 thousand rubles, including VAT. VAT rate for air tickets - 10%. VAT is highlighted in the ticket.

The following wiring will be made:

Dt 71 kt 50.1 - 27000.00 rubles. - Issued Sidorov A.A. The report on the purchase of tickets for Ivanov I.I.
DT 50.1 CT 71 - 5000.00 rub. - Sidorov A.A. Returned the remainder of the unused accountable amount in the cash register.
DT 50-3 CT 71 - 10000.00 rub.
DT 50-3 CT 71 - 12000.00 rub. - acquired by Sidorov A.A. Tickets.
Dt 71 kt 50-3 - 22000, 00 - issued tickets to Ivanov's trip. I.I.

VAT amount on the 1st ticket - 909,09 руб.
VAT sum of the 2nd ticket - 1090.91 rubles.

DT 19 kt 71 - 2000, 00 (909.09 + 1090.91) rub. - VAT to deduct on purchased tickets
Dt 44 kt 71 - 20000.00 (9090.91 + 10909.09) Rub. - Based on av. Report Ivanova I.I. The cost of tickets are related to costs, without VAT.

By the way! Monetary documents, between the storage and the use of which there is no time interval, are not reflected in the account 50.3, and immediately include in the exclusive advance report. For example, a ticket acquired by a commodited employee at the ticket office is not reflected in the account 50.3.

Please note that in relation to the coupons on the fuel, the definition of "monetary documents" is not always applicable. The tickets received from the supplier after prepayment must have cost indicators, and not natural, liter. Only in this case they are recognized as cash documents. Fuel cardsAs one of the options for purchasing fuel, monetary documents are also problematic, since they do not have a valuation indicator.

Wirings for "cash" coupons on the fuel and fuel can be made:

Dt 60 kt 51 - The supplier lists the advance.
DT 50.3 CT 60 - Coupons received.
Dt 71 kt 50.3 - Coupons issued to the dispatcher under the report.
DT 20 CT 71 - The dispatcher reported on the use of coupons. Cars worked mainly.

the main thing

Monetary documents are the type of material values \u200b\u200baccompanying the cash flow. They are taken into account in account 50.3 at the cost of acquisition, stored at the box office, according to the rules for storing cash. The flow of monetary documents is issued by typical cash documents, marked with "stock".
The concepts of "cash documents" and "strict reporting" in a broad sense are different. Forms of strict reporting can serve as a confirmation of already paid monetary documents, but not all BSOs may be monetary documents.

Monetary documents are vouchers acquired by the Organization, travel tickets, tickets for gasoline, postage stamps and other similar documents. Cash documents do not include securities, they are financial investments. And corporate bank cards are also not related to monetary documents.

Monetary documents

Instructions for the application of an accounting account plan for financial and economic activities of organizations Agreement dated October 31, 2000 N 94N

Cash documents are stored at the box office. Accounting is conducted on account 50-3 "Monetary Documents". In the amount of the actual acquisition costs. Analytical accounting is due to the type of monetary documents. For example, in the office of the organization there are flights and tickets to the children's camp. Their accounting is carried out on subaccounts "Travel Documents" and "Pouches".

The receipt and disposal of monetary documents is reflected by the wiring:

Debit 50-3 Credit 60.71.76 ... - Cash documents received.

Debit 71,73.91 ... Credit 50-3 - issued monetary documents or written off for expenses.

Forms of documents, to account for issuing monetary documents to employees, no. The organization can independently develop a book (statement) of accounting for monetary documents. The main thing is that in it all mandatory details for the primary documents specified in paragraph 2 of Article 9 402-FZ.