Cash. Operating cash desk When the account is applied operating cash desk 50.2

Organizations apply account 50 "Cashier“If they use cash in their activities. The account is the most important if the proceeds of the organization are in cash (trade and service enterprises).

If the company does not have cash proceeds, account 50 Cash desk is also used for mutual settlements in cash. For example, employees' salaries are not transferred to cards, but issued in cash, accountable funds are issued in hand, loans, dividends and so on are issued in cash.

Account 50 Cashier is active. The balance sheet is reflected in the Asset: in section II. Non-current assets, in the line “Cash and cash equivalents”.

Instruction 50 count

Instructions for the application of financial and economic activities of organizations in accordance with the Order of October 31, 2000 N 94n

Account 50 "Cashier" is intended to summarize information about the availability and movement of funds in the cash desks of the organization.

Sub-accounts can be opened for account 50 "Cashier":

50-1 "Cashier of the organization",

50-2 "Operating cash desk",

50-3 "Cash documents", etc.

On subaccount 50-1 "Cashier of the organization" cash is taken into account at the cash desk of the organization. When an organization makes cash transactions with foreign currency, then to account 50 "Cashier" appropriate sub-accounts must be opened for separate accounting of the movement of each cash foreign currency.

On subaccount 50-2 "Operating cash desk" the availability and movement of funds at the cash desks of commodity offices (piers) and operational sites, stopping points, river crossings, ships, ticket and baggage offices of ports (marinas), train stations, ticket storage offices, post offices, etc. are taken into account. It is opened by organizations (in particular, transport and communications organizations) if necessary.

On subaccount 50-3 Cash documents postage stamps, state duty stamps, bill stamps, paid air tickets and other monetary documents are taken into account. Cash documents are accounted for on account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out according to their types.

By debit account 50 "Cashier" reflects the receipt of funds and cash documents in the cashier of the organization.

On a loan account 50 "Cashier" reflects the payment of funds and the issuance of cash documents from the cash desk of the organization.

Typical postings on account 50

By debit of the account

	Debit	Credit
Cash deposited from the operating cash desk to the main	50	50
Received money from the current account to the cashier	50	51
Received foreign currency from a foreign currency account to the cashier	50	52
Funds received from a special bank account to the cashier	50	55
Received cash on the way to the cashier	50	57
The supplier returned the funds overpaid by the supplier	50	60
Money from the buyer arrived at the cashier	50	62
Received an advance payment from the buyer	50	62-1
Cash received at the cash desk under a short-term loan agreement	50	66
Cash received at the cash desk under a long-term loan agreement	50	67
Unused funds issued against the report were returned	50	71
The employee returned the loan to the cashier of the organization	50	73-1
The employee compensated for material damage	50	73-2
Contribution to the authorized capital was made in cash to the organization's cash desk	50	75-1
The insurance claim has been received at the organization's cash desk	50	76-1
Funds have been received at the cashier for a recognized claim	50	76-2
Cash received to the cashier against dividends due from participation in other organizations or under a joint venture agreement	50	76-3
The cash desk received cash from the branch allocated to a separate balance	50	79-2
Cash arrived at the cashier from the head office	50	79-2
Cash received at the cash desk against the due profit under the property trust agreement	50	79-3
Received cash in trust	50	79-3
Money has been received at the cashier's account for a deposit under a joint venture agreement	50	80
Targeted financing money received	50	86
The cashier received money for the products sold (goods, works, services)	50	90-1
The cash received money for the sold other property (non-operating income)	50	91-1
Reflected cash surplus identified as a result of inventory	50	91-1
Positive exchange rate difference on foreign currency in cash is included in other income	50	91-1
The cash received money against deferred income	50	98-1
The cash received money received free of charge	50	98-2

By credit account

The content of the business transaction	Debit	Credit
The funds were deposited to the current account from the cash desk.	51	50
Currency has been deposited into the foreign currency account from the cash desk	52	50
Funds have been deposited into a special bank account from the cash desk	55	50
Cash sent by transfer to counterparty	57	50
Shares purchased for cash	58-1	50
Debt securities purchased for cash	58-2	50
Cash loan provided	58-3	50
The debt to the supplier has been repaid	60	50
Advance paid to the supplier from the checkout	60	50
The money overpaid by the supplier has been returned	62	50
The advance paid by the buyer is returned	62	50
Repaid loan or interest on it from the cash desk	66	50
Vouchers were issued to employees, paid for by social insurance funds	69-1	50
Wages (dividends) paid from the cash desk to employees	70	50
Cash issued on record	71	50
Loan provided to employee	73-1	50
Dividends paid to founders from the cash desk	75-2	50
Deposited salary paid	76-4	50
Own shares purchased from shareholders in cash	81	50
Negative exchange rate difference on foreign currency in cash is included in other expenses	91-2	50
Identified shortage at the cash desk during inventory	94	50

Account 50 "Cashier" is intended to summarize information on the availability and movement of funds in the cash desks of the organization.

Sub-accounts can be opened for account 50 "Cashier":

50-1 "Cashier of the organization",

50-2 "Operating cash desk",

50-3 "Cash documents", etc.

On subaccount 50-1 "Cash desk of the organization" cash is taken into account at the cash desk of the organization. When the organization makes cash transactions with foreign currency, then to account 50 "Cashier" must be opened the appropriate sub-accounts for the separate accounting of the movement of each cash foreign currency.

Subaccount 50-2 "Operating cash desk" takes into account the availability and movement of funds at the cash desks of commodity offices (wharves) and operational sites, stopping points, river crossings, ships, ticket and baggage offices of ports (marinas), train stations, ticket storage offices, ticket offices post offices, etc. It is opened by organizations (in particular, transport and communications organizations) if necessary.

On subaccount 50-3 "Cash documents", postage stamps, state duty stamps, bill stamps, paid air tickets and other monetary documents are taken into account at the cash desk of the organization. Cash documents are accounted for on account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types.

The debit of account 50 "Cashier" reflects the receipt of funds and monetary documents at the cash desk of the organization. The credit of account 50 "Cashier" reflects the payment of funds and the issuance of cash documents from the organization's cash desk.

Account 50 "Cashier"
corresponds with accounts

Application of the chart of accounts: account 50

• How to recognize in expenses compensation for delayed payment of earnings?

  From 30,000 to 50,000 From 50,000 to 100,000 ... remuneration (reflect using account 70 "Settlements with personnel for ... other expenses (reflected using account 73" Settlements with personnel by ... the date a record is made on the debit of account 91-2 "Other expenses" and ... credit of account 73. Accordingly, upon payment of compensation ... an entry on the debit of account 73 and credit of account 50 "Cashier" (51 "Settlement accounts"). ...

• A guide to business fragmentation allegations

  General remote management of bank accounts. Resolution of the First Arbitration Court of Appeal ... the right to dispose of the funds in the accounts and receive bank ... funds (received on account 50 "Cashier") of interdependent companies and individual entrepreneurs ... to issue funds to him from cash desks with the basis “in submission”. ... of the seal of the LLC, the sole owner of the account is the individual entrepreneur. Resolution of the Arbitration ... work, independently managing his account and submitting reports, which ...

• Re-qualification of an intermediary transaction into a sales contract: what to look for?

  On his own behalf, but at the expense of the principal (clause 1 of Art. 990 ... under an intermediary agreement or to reimburse the intermediary's costs incurred by him ... the goods are transferred to his current account after the sale of the goods. Also in ... year and turnovers on accounts 50 "Cashier", 51 "Current account", 62 "Settlements with customers ...

• Online cash desks and trading operations in "1C"

  Electronic checks. The transition to online cash registers introduced changes to the reflection of trade ... we make in the section "Bank and cash desk - Fiscal device management". The list ... is located in the "Bank and Cashier - Cashier Shifts" section. At the moment ... of the opening of the cash register shift, the "Organization", "Cash register of cash register", to which the device is connected ... by the fiscal registrar is recorded (section "Bank and cash desk" - "Management of the fiscal device"); cash forms ... posting: DT 51, 50.01 KT 62.02 (account of advances with buyers ...

• Vacation payment at the expense of the created reserve

  Which should be calculated from the created vacation reserve. Summer - ... the use of one or another accounting account when reflecting ... institutions are required to reflect on the reserve account for future expenses obligations for ... vacation pay, account 0 401 50 000 "...; 730 819 Paid vacation pay from the institution's cash desk (6 300 - ... in advance, such payments are not reflected in the accounts of the reserve for future expenses ... vacation pay is accrued, account 0 401 50 000 applies "...

• Refunds to the buyer when using the online checkout

  Debit 62.02 and Credit 50.1, currently ... if the refund is made through the online cashier? The organization returns to the buyer (subscriber) ... 62.02 and Credit 50.1, currently ... Advances received "Credit 50. Justification of the position: As explained ... Instructions for the application of the Chart of Accounts for financial and economic activities ... of the received advance payment to the buyer from the cash desk in accounting it is necessary ... "Advances received" Credit 50 - the advance payment (prepayment) to the buyer is returned. ...

• Application of off-balance sheet accounts

  339 Instruction No. 157n off-balance sheet account 04 "Debt of insolvent debtors" ... amending the off-balance sheet account 04 debts of insolvent debtors ... institutions of the constituent entity of the Russian Federation - from 50,000 to 500,000 rubles ... municipal budgetary institutions - from 50,000 to 200 000 rubles ... account of operations with cash, as well as to the cashier ... of the accounting entity. In addition, the specified account is intended for ... the account of cash transactions, as well as from the cashier's office ...

• Income tax in 2017. Explanations of the Ministry of Finance of Russia

  The implementation of transactions made at the expense of earmarked funds, then ... before the taxpayer is covered by insurance compensation within a certain ... amount of the specified interest to the taxpayer's current account (cash desk). A letter from ... the overdue debt should be covered by the insurance claim. Consequently, no ... ownership of at least 50 percent contribution (shares) in ... the creditor organization is more than 50 percent, and the share of indirect participation ...

• Accounting in the grocery store

  Which should be kept on synthetic accounting accounts. Analytical accounting is carried out on ... obtained from analytical accounts. Synthetic accounts distribute the balances on analytical accounts, making up the accounting ... the purchase amount is reflected. After removing the cash register and readings from the cash register, the cashier ... and credit entries: Debit account 50, subaccount "Cashier of the organization"; Credit account 90 "Sales", subaccount ... "Revenue"; Debit account 90 "Sales", subaccount ...

• The employee purchased the instrument at his own expense and brought the check to the accounting department - how to make a purchase

  The production activity of the tool at its own expense can be arranged in the order that ... the following. In accordance with the Chart of accounts of financial and economic activities ... the received inventory is intended for account 60 "Settlements with ... entry: Debit 73 Credit 70 (50, 51) - the debt has been repaid to ...: The organization issues cash money from the cash desk to account for the purchase of goods ... non-cash payment, the data of the bank account of the individual to which ...

• Gifts, donations, sponsorship: how to account for profit tax purposes?

  The commercial organization donated 50,000 rubles to the institution. for the implementation of the educational ... commercial organization donated 50,000 rubles to the institution. to implement the educational ... of your family budget, to the bank account of the institution. Coercion is not allowed ... funds must be made to the current account of the educational institution. Any initiative group ... referrals by donors (directly to the current account (cash desk) of the organization or through an agent ...

• What exactly is related to entertainment expenses?

  In the case of hospitality expenses are accounted for on accounts 26 "General business expenses" or ... for sale "in correspondence with accounts: 60" Settlements with suppliers ... for organizing meals for delegates. Correspondence of accounts Amount, rubles Contents of the operation Debit ... 71 "Settlements with accountable persons" 50 "Cash desk of the organization" 30,000.00 Issuance ... to entertainment expenses Payment from the current account will be reflected by the entry: 76 subaccount "..." 51 "Settlement invoice "10,000.00 The invoice for transport services was paid ...

• Calculations with accountable persons

  510 off-balance sheet account 18 0 208 00 667 Reimbursed from the cash desk overruns ... off-balance sheet account 18 Example 1. An employee of an autonomous cultural institution was given from the cash desk ...., And the unspent balance in the amount of 50 rubles. deposited on the card through ... off-balance account 17 (code 510 KOSGU) 4 208 34 667 50 Credited ... to the personal account the amount deposited on ... 23 610 off-balance account 18 (code 610 KOSGU) 50 * * * Let's highlight the main ... by persons is maintained on the corresponding analytical accounts of account 0 208 00 000 s ...

• Tax accounting of expenses for a foreign business trip

  Foreign currency is paid in the amount of 50% of the norm of expenses for the payment of per diems ... the receipt of money from the cash account of the organization from the foreign currency account and its issuance from ... x 68.5801 rubles / euro) 50 52 68 580.1 Issued ... 68 , 5801 RUB / EUR) 71 50 68 580.1 25.09 ... x 69.0737 RUB / EUR) 50 71 6 907.37 Reflected ... x 70 RUB / EUR) 71 50 70 000 25.09.2017 ... euro x 68 rubles / euro) 50 71 6 800 Reflected expenses ... advance payment to the employee in rubles 71 50 70 000 09/25/2017 ... 825 The amount not spent by the reporting person was returned to the cashier 50 71 8 ...

• How to reflect in accounting the payment of material assistance to an employee?

  Transfer the payment of material assistance to account 84 "Retained earnings (... By the Instructions for the Application of the Chart of Accounts for Financial and Economic Accounting ... monthly transfers free of charge to the account of the trade union organization trade union membership dues ... contributions are transferred by the employer to the bank account of the trade union, opened by the decision ... provides for the reflection of the organization's expenses on account 84 "Retained earnings (uncovered ... 73 50 000 Financial assistance paid from the cash desk 73 50 50 000 ...

To account for the availability and movement of funds in the cash desks of organizations, the Chart of accounts of accounting and the Instructions for its use are intended to be an active account 50 "Cashier" (). We will tell you about the subaccounts opened to it and analytical accounting in our consultation, as well as provide typical accounting records for account 50.

Sub-accounts to account 50

The organization determines the list of sub-accounts to be opened for account 50 independently, taking into account its management needs, based on the purposes of analysis, control and reporting. Subaccounts accepted by the organization to account 50 are approved as part of the Working Chart of Accounts c.

The chart of accounts of accounting provides for the opening, in particular, of the following sub-accounts to account 50 (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Naturally, analytical accounting of cash (for example, by banknotes) is not kept. Analytics is required for accounting for monetary documents. It is built according to the types of such documents.

Typical transactions for account 50

Here are some typical accounting entries for account 50 (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Account 50 accounting - this is an active account "Cashier", serves to record the movement of cash in the cash desk of the enterprise, control over their receipt, consumption and intended use. Consider with which accounts the account 50 corresponds, as well as typical transactions on account 50 using the example of the operation of issuing cash from the cash desk to the subreport to pay for the counterparty's services.

Account 50 "Cashier" in accounting

Cash settlements with legal entities and individuals, counterparties are carried out through cash transactions, among which the main ones are:

• Issuance of wages;
• Administrative expenses;
• Cash receipts from sales;
• Expenses for the purchase of inventories by accountable persons, etc.

All cash transactions related to the disposal, receipt and movement of funds are recorded in accounting on account 50 "Cashier" and are reflected in the cash book. The basis for making entries are primary documents - expense and cash receipts (forms KO-2 and KO-1).

With the help of account 50 "Cashier" you can get all the information about cash in the organization, the sources of their receipt and further circulation. Account balance 50 shows the total amount of cash and documents. The account is active, therefore the debit of the account takes into account the receipt, receipt of cash at the cash desk. The credit of the account reflects the amount of cash issued from the cash desk.

For account 50 "Cashier" sub-accounts can be opened, shown in the figure:

Typical postings and examples of transactions on account 50

Consider typical transactions for this account in tables 1 and 2.

Table 1. The most common and common transactions on the debit of account 50:

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Table 2. Basic entries on the credit of account 50:

Practical example with postings

VolgaDon LLC and Garant LLC entered into an agreement for the provision of legal services in the amount of RUB 8,800.00. To pay for consulting legal services under the contract, an employee of VolgaDon LLC KM Yuzik received funds in the account in the amount of 9,000.00 rubles. On performing settlements with LLC "Garant" Yuzik K.M. provided the accountant with an advance report, and returned the remainder to the cashier.

The accountant of VolgaDon LLC formed the following transactions for the withdrawal of cash from the cash register into a sub-account for payment of legal services to a third-party organization:

Synthetic account 50 in accounting is used to obtain cash flow data. It is mainly used by trading firms when interacting with buyers and customers, other enterprises are required to carry out internal and external settlements for various purposes. Let's figure out in what operations 50 accounting account is involved - you will find the postings below.

Characteristics of account 50 "Cashier"

Consolidated account 50 in accounting is used in order to obtain reliable information about the cash payments of a company or individual entrepreneur with individuals and legal entities. In this case, the participants in the relationship include both third-party counterparties and employees of the organization. Among the typical cash transactions on the account. 50 are listed:

• Income from the sale of goods and materials, works or services for cash.
• Issuance of amounts of wages, accountable and other types of payments to employees in the framework of labor interaction.
• Payments for services performed with third parties.
• Various administrative calculations, etc.

Typical postings on account 50 "Cashier" are made in terms of cash receipts, disposal, circulation and internal transfer. It is obligatory to draw up unified cash documentation - PKO, RKO, cash book, etc. The main synthetic accounting registers for account 50 are given below.

Account 50 "Cashier" - sub-accounts:

• 50.1 - for accounting of cash in the cash desk of the enterprise.
• 50.2 - for accounting of cash in operating cash desks.
• 50.3 - monetary documents are recorded on account 50 "Cashier" at the actual costs of purchasing postage stamps, prepaid air tickets, state duty stamps, bill stamps, etc. A separate subaccount is opened for each type of document.
• 50.4 - for accounting of cash in the foreign exchange office when carrying out foreign economic activity and sending personnel on foreign business trips. Additionally, sub-accounts can be opened for each type of foreign currency.

Is the score 50 - active or passive?

If you analyze account 50, it becomes clear that the increase in turnover occurs on the debit of the account, and the decrease - on the credit. Therefore, this account is active. Correspondence of account 50 is performed upon receipt of funds on the debit of the account. 50 and the credit of accounts -,,, 76,, 52,,,,, 79,, 90, 99, etc.

Disposal is recorded under the credit account. 50 and the debit of the corresponding accounts - 70,,, 71, 76, 75, 73, 68,,, 52,, 57, 55, 80, 79, 99, etc.

Registers by count 50

Cash registers are not only unified forms of incoming and outgoing orders, a cash book and a cashier's report, but also accounting documents that allow you to get the most complete information about cash flows. First of all, these include:

• The balance sheet for account 50 is the most common example of a synthetic accounting register for account 50, containing data on the incoming / outgoing balance and turnover for a given period.
• Journal-order for account 50 - this register of analytical accounting for account 50 is compiled according to the cashier's reports. In this case, the journal order for the credit of account 50 shows all actual payments from the cash desk with a breakdown by corresponding accounts.
• Statement of account 50 - statement No. 1 is filled out to the journal-order No. 1 to detail the cash receipts made on the debit account. 50 indicating the number of the cash report, departments and correspondence of accounts.
• Analysis of account 50 - is used as a consolidated register for turnovers for a period (month, decade, quarter, etc.) with an indication of the total turnover and the incoming / outgoing balance. Detailing by subconto and subaccounts can be made.

Account 50 analysis - sample:

Account 50 in accounting - postings:

• D 50 K 90 - the receipt of money from retail sales is reflected.
• D 50 K 51 (52, 55) - cash was withdrawn from the account (currency, special).
• D 50 K 60 - the advance payment previously issued to the supplier was returned in cash.
• D 50 K 62 - the buyer paid in cash.
• D 50 K 66 (67) - the receipt of a loan in cash is reflected.
• D 50 K 71 - the accountable person returned the debt to the cashier.
• D 50 K 73 - damage caused by the culprit is compensated.
• D 50 K 75 - a contribution made by the founder in cash.
• D 51, 52 K 50 - money from the cash desk has been deposited to the account (currency).
• D 70 K 50 - the salary was issued to the personnel from the cash desk.
• D 71 K 50 - cash issued to the employee.
• D 66 (67) K 50 - loan or interest repaid in cash.
• D 94 K 50 - the shortage of cash revealed during the inventory is reflected.

Conclusion - we examined the main transactions on account 50, the typical application of which is regulated by Order No. 94n of October 31, 00.