The procedure for maintaining and recording cash transactions. Accounting for settlements with accountable persons With the cashier must be concluded

"College of Economics and Entrepreneurship"

Practical work

according to PM 03. Performing work by profession cashier

for 3rd year students

specialty 38.02.07 Banking.

Compiled by the teacher:

Tatiana Udalova

Tambov 2016

PRACTICAL WORK

General questions of the organization of cash work in credit institutions.

Target:

the formation of practical skills and abilities;

to develop the mental activity of students in the classroom by completing test tasks;

contribute to the formation of skills of independent work;

develop an interest in the subject;

FULL NAME

Cash transactions- This

List the functional responsibilities of the cashier:

Cashier-operator is the face of the bank. This is a front-office employee who communicates directly with customers, sells banking products, and solves customer problems. The operating room is the place in the bank where, through communication with the operating employees, the foundation is laid for a long-term and fruitful cooperation between the client and the bank. For a client, the first acquaintance with the bank begins from the operating room, but for a bank employee this position often becomes a launching pad in a banking career.

In addition, the cashier-clerk as a bank employee transfers or dispenses funds from the current account, analyzes cash settlement documents from the point of view of the legality of the operations performed, verifies the authenticity of signatures when receiving funds and valuables, is responsible for the correct execution of checks, payment orders, announcements and other documents.

Any cashier-operator needs to know banking products, own software, know the documents of the regulator (Bank of Russia) and internal instructions, be able to quickly adapt to changing requirements, be stress-resistant and independent. Regardless of the situation (an influx of customers, the end of the working day or a collapse of the market), the cashier-operator must remain calm, calm and focused. Statistics show that 80 - 90% of cashiers-tellers of additional offices are women. According to experts, they quickly find a common language with clients, have remarkable patience and special flexibility in conversation, which is very important.

Payment for the work of a cashier-operator in credit institutions starts at 18 thousand rubles. As a rule, the upper limit of wages does not exceed 30 thousand rubles. The position of a cashier-clerk is the first stage of a banking career: after a year or two of successful work, cashiers go up for promotion, become sales managers, mortgage loan managers or heads of an additional office.

A typical working day of a cashier-operator can be "decomposed" into several blocks:

1) opening of the trading day.

2) customer service.

3) closing of the trading day.

Choose the correct answer:

The checkout should be located:

a) in a separate room;

b) in the accounting room;

c) in the premises of the accounting settlement group.

Cash at the checkout must be issued and received from visitors:

a) at separate tables in the cash register;

b) through a special window;

c) to be laid out in special mailboxes.

Windows in the cash register must be:

a) glued;

b) equipped with gratings; c) cleanly washed.

Doors in the cash register must be:

a) equipped with special locks;

b) double: entrance, covered with sheet steel, and a metal grill; c) oak;

d) metal.

Cash should be kept:

a) in the cashier's desk closed with a key; b) in the safe;

c) in special boxes installed on the shelves.

The keys to the safe must be located:

a) from the chief accountant; b) at the cashier;

c) at the head of the enterprise in a package sealed by the cashier; d) from a financial manager.

The following must be concluded with the cashier:

a) contract of order; b) storage agreement;

c) agreement on material liability; d) work contract.

Opening of the operating day

1. The minimum balance of keeping cash at the cash desk is established to ensure timely delivery of cash to customers at the beginning of the working day.

The maximum cash balance in the cash desk is established in order to minimize the volume of the bank's resources that do not generate income, and to reduce the level of cash risks associated with insufficient technical strength.

In addition to the minimum and maximum cash limits, cash limits can be set at cashier workplaces. They are necessary to ensure the safety of cash in the workplaces of cash workers during the working day and also depend on the technical strength of the jobs of cash workers.

It should be noted that the officials responsible for ensuring the safety of bank valuables in the vault are responsible for compliance with the limits of the minimum and maximum balances in the cash desk, for compliance with the limits of cash balance at workplaces - cash workers at whose workplaces these limits are established. Practice shows that basically the maximum limit is violated.

Limit -

Determine whether the statement is true (if there is no error in what):

1. The recalculation of the client's cash when the deposit / account is closed is carried out without visual control from the client's side (the client cannot see the result of the recalculation).

Upon presentation by the client of an identity document, the cashier-teller must verify the identity of the client by checking the authenticity of this document using an ultraviolet radiation device.

The cashier, together with the supervising employee, does not check the actual availability of valuables with the books of accounting, but simply put bags and packs into the vault safes, subsequently sealing the vault.

When hiring a cashier, every employer should remember that it is this person who he trusts his money.

How to insure ourselves against the dishonesty and incompetence of the employee in charge of cash turnover, we will talk in this article.

Conclusion of a contract

It is necessary to conclude not only an employment contract with an employee hired as a cashier. Since the cashier will deal with money and, sometimes, rather large amounts, a model agreement on full financial responsibility is also needed.

The difference between this agreement and a liability agreement is in the amount of damage that the employee is obliged to compensate. In the first case, the employee compensates for the damage in full, and in the second - in the amount of the average monthly earnings.

The employer's right to conclude an agreement on material liability with the cashier is confirmed by the Resolution of the Ministry of Labor of the Russian Federation No. 85 dated December 31, 2002 “On approval of the lists of positions and jobs replaced or performed by employees with whom the employer can conclude written agreements on full individual or collective ( brigade) material liability, as well as standard forms of agreements on full liability ”.

Based on the above agreementfinancial liability of the cashierwill be complete:

For the fact that the values he has accepted will be safe;

For damage caused by him in any case - both intentionally and as a result of careless or negligent attitude to the obligations provided for by the employment contract.

If the position of an employee implies the work of servicing material values, then his refusal to conclude an agreement with the employer on full material responsibility will be considered as failure to fulfill his job duties.

Compensation for damage

In the event of damage to the employer, compensation occurs as follows:

1.In order to establish the causes of occurrence and the amount of damage, a commission is created with the participation of relevant specialists. The employer is obliged to clarify all the circumstances before making a decision to a particular employee to compensate for the damage.

2. The employee is obliged to give a written explanation of the cause of the damage. If the employee refuses to provide explanations, it is necessary to draw up an appropriate act.

3. Not later than one month from the moment of establishing the amount of the damage caused, a recovery from the guilty employee of the amount of damage that does not exceed his average monthly earnings is made by order of the employer.

4. If the monthly period has passed or the employee does not want to voluntarily compensate the damage caused to the employer, and the amount of damage that must be recovered from the employee is more than his average monthly salary, then only the court can recover compensation.

5. When withholding damage from the employee's salary, you need to know that from each payment of salary, the total amount of deductions cannot exceed 20%, and in cases provided for by federal legislation, 50% of the employee's salary (Part 1, Article 138 of the Labor Code of the Russian Federation ).

Other options for damages

The culpable employee may voluntarily compensate the employer for the damage in whole or in part. The employer and the employee can sign an agreement of the parties, according to which it is allowed to recover damages in installments, with payment in installments. In this case, the employee provides the employer with a written obligation to pay damages. The document must indicate the exact dates of payments.

If the employee voluntarily agrees to compensate for the damage caused to him, then nothing is withheld from his salary, and the money is deposited in the cashier of the enterprise or transferred to his current account.

The employee can compensate the damage caused by him by transferring property of equal value to the employer or fix the damage himself, of course, with the consent of the employer.

Criminal and administrative liability of the cashier

Financial liability of the cashier can also be accompanied by bringing to administrative and criminal liability.

If the cashier:

Made payments in cash in excess of the established sizes with third-party organizations;

Did not capitalize (or did not fully capitalize) cash in the cashier;

Did not follow the procedure for keeping funds;

Accumulated cash at the cash desk in excess of the established limit,

such cases are recognized as a violation of the procedure for working with cash, the procedure for conducting cash transactions and give rise to bringing the cashier to administrative responsibility. Committing these offenses entails a punishment in the form of an administrative fine for the cashier in the amount of 4,000 to 5,000 rubles, and for a legal entity - from 40,000 to 50,000 rubles.

Theft by a cashier of material values entrusted to him (embezzlement of property or waste of funds entrusted to him), he must be prosecuted (Article 160 of the Criminal Code of the Russian Federation).

Bringing an employee to disciplinary, administrative or criminal liability does not exempt him from compensation for damage to the employer (Article 248 of the Labor Code of the Russian Federation).

Dismissal of a cashier guilty of causing damage to an employer

The grounds for dismissal may be:

The entry into force of the court verdict, which established the theft at the place of work (any, even small) other people's property, embezzlement. (subparagraph "g", paragraph 6, article 81 of the Labor Code of the Russian Federation) Theft can also be established by a decision of a judge or a body entitled to consider cases of administrative offenses;

Loss of trust on the part of the organization's management to an employee who is directly related to material values and who committed guilty actions (clause 7, article 81 of the Labor Code of the Russian Federation).

The procedure for processing and transferring cash to collectors is established by the Regulations on the procedure for conducting cash transactions and the rules for storing, transporting and collecting banknotes and coins of the Bank of Russia in credit institutions on the territory of the Russian Federation (approved by the Central Bank of the Russian Federation on 24.04.2008 N 318-P).

First, we present samples of seal impressions to the collection department of the bank, which will be used to seal the collection bags.

Samples are certified by the head of the credit institution or his deputy. The first copy of the certified sample is handed over to the trade organization for presentation to the collector employees when they receive bags with cash, the second is issued to the employees of the credit organization who receive bags with cash from collectors.

Each bag has a serial number. The Bank maintains in any form a list of organizations that hand over bags with cash, indicating the names of organizations, the number and numbers of bags assigned to each organization.

In addition to the preparation of seals and bags, a safe deposit card is issued monthly for each organization for the collection of cash with the assignment of the number indicated in the list to it.

The cashier of the organization must write out a statement, invoice and receipt for each bag with cash handed over to the bank, having the same document form code according to OKUD 0402300.

The collector presents to the cashier an identity document, a power of attorney to receive valuables, a safe deposit card and an empty bag.

The cashier of the organization, in turn, presents a sample of seal impressions, a bag with valuables and a prepared accompanying sheet (Appendix 8 to the above Regulation).

The collector, in the presence of the cashier of the organization, checks the integrity of the bag, the presence of complete and clear imprints of the seals, their compliance with the available sample, the correctness of filling out the documents and gives the cashier of the organization an empty bag and a safe card for filling.

Then the collector checks the correspondence of the amounts of cash indicated in the safe deposit card, the invoice and the receipt for the bag (Appendix 9 to the Regulations), the bag number indicated in the safe deposit card, the invoice and the receipt for the bag, the number of the accepted bag with cash, and then signs the receipt to the bag, puts down a stamp, the date of receipt of the bag with cash and returns the receipt to the bag to the cashier of the organization.

The empty bag brought by the collector remains in the organization.

It will be used to prepare the cash for delivery the next day, and the bag of money will be picked up by the collector.

In the event of a violation of the integrity of the bag or incorrect registration of accompanying documents, the acceptance of valuables is terminated.

Corrections when filling out the attendance card are not allowed. An incorrectly made entry is crossed out, a new entry is made on the free field of the card, certified by the signature of the organization's cashier. The collector is not allowed to make entries on the safe deposit card.

In case of refusal to return cash, the cashier of the organization makes an entry in the refusal card and certifies it with his signature.

If the organization independently takes money to the bank, then the statement is put into a bag with cash, and the invoice for the bag and the receipt for the bag are presented to the bank along with the bag.

The cashier must seal the bag so that opening it would be impossible without visible signs of violation of the integrity of the bag and the seal.

Cash and other valuables delivered to the credit institution during the operating day are handed over to an authorized employee of the bank, who accepts and formalizes them.

The bank employee checks the correspondence of the entries in the invoice for the bag and the receipt for the bag, if the bag with cash is accepted from the organization, and draws up a journal (OKUD code 0402301).

If there is a discrepancy between the entries in the invoice and the receipt for the bag, the bag with cash, as well as the documents for it (invoice and receipt) are returned to the organization.

Corrections to the bag cover slip are not permitted.

Thus, at the end of the work shift teller

removes the Z-report of the CCP in the presence of the senior cashier
enters data on revenue in the cashier-operator's journal (form N KM-4)
prepares a statement-report of the cashier-operator (form N KM-6)
hands over money to the senior cashier (manager) along with a reference report

Senior cashier

accepts money on an incoming cash order signed in the accounting department and registered in the register of incoming and outgoing cash documents
makes an income entry in the cash book (form N KO-4);
upon arrival of the collector, he gives him the bag with cash, the invoice for the bag and the accompanying sheet, fills in the collector's safe card;
receives a signed cover slip from the collector
signs in the accounting department an expense cash order for the surrendered proceeds and makes an expense entry in the cash book (form N KO-4)
at the end of the day, he sends the cashier's report with cash orders and the documents attached to them to the accounting department.

The accountant, on the basis of these documents, reflects in the accounting: receipt of proceeds in the cash desk: Дт 50-1 "Cash desk of the organization" Кт 90-1 "Revenue";

As for the financial liability of cash workers, an employment contract and an agreement on material liability must be concluded with the cashier.

Article 244 of the Labor Code of the Russian Federation determines that written agreements on full responsibility, i.e. to reimburse the employer for the damage caused in full for the shortage of the property entrusted to the employees, may be concluded with employees who have reached the age of eighteen and are directly servicing or using monetary, commodity values or other property.

The list of positions and jobs replaced or performed by employees with whom the employer can conclude written agreements on full individual material liability (approved by the Decree of the Ministry of Labor of Russia dated December 31, 2002 N 85) mentions cashiers, controllers, cashiers-controllers (including senior ), as well as other employees performing the duties of cashiers (controllers).

So, a full liability agreement must be concluded with the cashier.

If an agreement on full material liability for some reason was not concluded, the employee is only liable in the amount of the average monthly earnings (Article 241 of the Labor Code of the Russian Federation).

Article 247 of the Labor Code of the Russian Federation determines that before making a decision on compensation for damage by specific employees, the employer is obliged to conduct an inspection to establish the amount of damage caused and the reasons for its occurrence.

To carry out such a check, the employer has the right to create a commission with the participation of relevant specialists. It is mandatory to request a written explanation from the employee to establish the cause of the damage.

The material presented in this article is provided for informational purposes only and may not be applicable in a particular situation, and should not be taken as a guarantee of future results. We recommend contacting the specialists of our company for solving specific issues
We draw your attention to the need to take into account changes in legislation that have occurred after the date of preparation of the material.

Assignment 1.1

The organization operates a cash desk in accordance with the "Procedure for conducting cash transactions in the Russian Federation". Choose the correct answers to the questions below.

1. Checkout should be located:

a) in a separate room;

b) in the accounting room;

c) in the premises of the accounting settlement group.

2. Money at the checkout must be issued and received from visitors:

a) at separate tables in the cash register;

b) through a special window;

c) to be laid out in special mailboxes.

3. Windows in the cash register must be:

a) glued;

b) equipped with gratings;

c) cleanly washed.

4. Doors in the cash register must be:

a) equipped with special locks;

b) double: entrance, upholstered with sheet steel, and a metal grill;

c) oak;

d) metal.

5. Cash must be kept:

a) in the cashier's desk closed with a key;

b) in the safe;

c) in special boxes installed on the shelves.

6. Keys to the safe must be located:

a) from the chief accountant;

b) at the cashier;

c) from the head of the enterprise in a package sealed by the cashier;

d) from a financial manager.

7. The following must be concluded with the cashier:

a) contract of order;

b) storage agreement;

c) agreement on material liability;

d) work contract.

Assignment 1.2

Cashier Ivanova Anna Vladimirovna was hired at OJSC "Variant" on August 26, 20XX, she was instructed on the rules for conducting cash transactions and a liability agreement was concluded on August 26, 20XX.

Extract from the face card of the personnel department of Ivanova Anna Vladimirovna:

Passport data: 40-03 No. 728390, passport issued by 6 OM of St. Petersburg on January 15, 2003;

Home address: 195030, St. Petersburg, st. Lilac, 2, apt. 15.

Fill in the material liability agreement concluded between A.V. Ivanova. and OJSC "Variant", according to the form below (the names of officials and the address of the organization set by yourself).

about full financial responsibility

In order to ensure the safety of material values belonging to ___________________

(name of company)

____________________________________

(position, surname, name, patronymic of the head of the organization)

hereinafter referred to as "administration", on the one hand, and the employee

____________________________________________________________

(organizational unit, surname, name, patronymic of the employee)

hereinafter referred to as "employee", on the other hand, have entered into this contract as follows:

1. The employee holding the position ____________________________

(Job title)

or doing work ______________________________________

(name of work)

directly related ____________________________________

(operations with material values)

assumes full financial responsibility for failure to ensure the safety of the material assets entrusted to him by the enterprise and in connection with the foregoing undertakes:

a) take care of the material assets of the enterprise transferred to him for storage or for other purposes and take measures to prevent damage;

b) promptly inform the administration about all circumstances that threaten to ensure the safety of the material assets entrusted to him;

c) keep records, draw up and submit, in accordance with the established procedure, reports on the movement and balances of material assets entrusted to him;

d) participate in the inventory of the material assets entrusted to him.

2. The administration undertakes:

a) create for the employee the conditions necessary for normal work and ensuring the complete safety of the material assets entrusted to him;

b) to acquaint the employee with the current legislation on the material liability of workers and employees for damage caused to the organization, as well as with the current instructions, standards and rules for the receipt, spending, accounting and storage of material assets in the institution, organization and at the enterprise;

c) to carry out an inventory of material assets within the prescribed period.

3. In case of failure to ensure, through the fault of the employee, the safety of the material assets entrusted to him, the determination of the amount of damage caused to the enterprise and its compensation shall be made in accordance with the current legislation.

4. This agreement applies to the entire period of work with the material assets entrusted to the employee.

5. This agreement is made in two copies, of which the first is at the administration, and the second is at the employee.

Addresses of the parties to the agreement:

a) administration ___________________________________________

b) employee _______________________________________________

Signatures of the parties

employee administration

___________________________ ___________________________

"___" _____________ 20__

Assignment 1.3

Choose the correct answers.

1. What fines are applied to the organization in case of exceeding the cash balance limit:

b) in double the amount of over-limit cash on hand;

c) in the amount of excess cash on hand.

2. What penalties are applied to an organization in the event of cash settlements with other organizations in excess of the established limit amounts:

a) in the amount of 40 to 50 thousand rubles;

b) in double the amount paid in excess of the maximum amount;

in) _________________________________________________________

3. What fines are applied to officials of the organization who committed the violations specified in paragraphs 1 and 2:

a) in the amount of 4 to 5 thousand rubles;

b) in the amount of ten minimum wages;

in) _____________________________

Assignment 1.4

Make a calculation to establish a limit on the cash balance of LLC "Alpha" for the third quarter of 20XX. The cash flow for the previous three months on the cash desk is shown in Table 1.1.

Table 1.1

Cash flow of LLC "Alpha"

The calculation should be made in accordance with the form No. 0408020, approved by the regulation of the Bank of Russia dated 05.01.98, No. 14-P. The calculation form is shown below.

Calculation for the establishment of a cash balance limit for an enterprise and registration of permission to spend cash from the proceeds, arriving at his cashier for ________ year

____________________________________________

name (stamp) of the enterprise

_____________________________________________________________

Account number

_____________________________________________________________

bank institution name

Cash and cash receipts for the last 3 months ________ thousand rubles.

(actual) ________ thousand rubles.

Average daily revenue ________ thousand rubles.

Average hourly revenue ________ thousand rubles.

Paid in cash for the last three months (except for salary and social payments) (actually) ________ thousand rubles.

Average daily consumption ________ thousand rubles.

Terms of delivery of proceeds: daily, the next day, 1 time in __ days, when an over-limit balance is formed (underline the necessary)

Business hours from ____ hour .____ min. until ____ h .____ min.

Time of delivery of proceeds: to the united cash desk at the enterprise, to the collectors, to the bank cash desk, to the post office (underline the necessary) _ hour_ min.

The requested amount of the limit __________________________ thousand rubles.

_____________________________________________________________

(Suma in cuirsive)

Please allow the spending of proceeds on ________________ _____________________________________________________________

(indicate the purpose of the expense)

Head of the enterprise ______________________________ (full name)

Chief Accountant __________________________________ (full name)

Bank institution decision:

Set a cash balance limit in the amount of __________________ thousand rubles.

_____________________________________________________________

(Suma in cuirsive)

Allowed to spend proceeds on _____________________________

_____________________________________________________________

(indicate purpose)

Head of the bank institution _________________________ (full name)

* In case of sharp changes in the volume of proceeds or expenses, the data is given for the last month.

** The amount of revenue (expense) divided by the number of working days (hours) of the enterprise.

*** Newly organized enterprises show the expected amount of revenue (expense).

Assignment 1.5

Choose the correct answers.

1. Daily balance of cash at the cash desk of the organization:

a) limited;

b) not limited.

2. The cash balance limit is set by:

a) chief accountant;

b) the head of the organization;

c) manager in agreement with the chief accountant;

d) bank manager;

e) servicing bank in agreement with the head.

3. The cash balance limit is determined based on:

a) the average daily needs of the organization for cash;

b) letters from the Central Bank of the Russian Federation;

c) instructions of the servicing bank;

d) 2 thousand rubles;

e) average daily cash balance for the previous 3 months.

4. Funds in excess of the limit may be in the cash desk in the event of:

a) illness of the cashier;

b) the issuance of salaries, benefits, scholarships;

c) accumulation of cash for forthcoming settlements;

d) if the organization receives proceeds from the sale of products in cash;

e) upon receipt of permission from the servicing bank;

f) the limit cannot be exceeded.

5. Over-limit funds are kept for:

a) one working day;

b) the term established by the servicing bank in agreement with the head;

c) three working days;

d) weeks.

Assignment 1.6

Choose the correct answers.

1. Registration of cash transactions is carried out by the following documents:

a) cash receipt order;

b) waybill;

c) an expense cash order;

d) acceptance certificate.

2. Cash book [can / cannot] be kept in an automated way.

3. Receipt and expense cash vouchers are issued in the [accounting / cash desk / directorate] and recorded in the journal ____________________________________________________________. Cash orders [may / may not] contain corrections performed by a corrective method.

4. Acceptance and delivery of money on cash orders is carried out:

a) within 3 working days, including the day of preparation;

b) during the period established by the head in agreement with the servicing bank;

c) only on the day of preparation;

d) within 10 working days, including the day of drawing up.

5. Cash orders can be filled:

a) with a simple pencil by hand;

b) on a typewriter;

c) by hand with a ballpoint pen;

d) on the printer.

6. The data of cash orders after receiving and issuing money are entered by the cashier into ____________________________________________. This register is kept in [one / two / three] copies. The second copy serves as ___________________________________________, which at the end of the day is transferred to the [bank / accounting / financial department] with incoming and outgoing cash documents against the receipt of the [cashier / representative of the bank / accountant / head of the financial department] in the cash book.

7. Corrections in the cash book are made by:

a) cleaning with a razor;

b) gluing;

c) by a proofreading method signed by the cashier;

d) the sheet with an error is destroyed;

e) the sheet with an error is crossed out with the note "the sheet is damaged", the correct entries are made on the next sheet;

f) by a proofreading method signed by the cashier and the chief accountant.

8. Control over the correct keeping of the cash book is assigned to:

a) the cashier;

b) accountant of the settlement department;

c) the head;

d) chief accountant.

9. Limits of cash settlements between legal entities:

a) up to 60,000 rubles;

b) up to 100,000 rubles;

c) up to 50,000 rubles;

d) are not limited;

e) _________________________________________________________

(write in if any other value)

Assignment 1.7

Choose the correct answers.

1. Cash register is carried out:

a) by order of the servicing bank;

b) by order of the head of the organization;

c) at the direction of the chief accountant;

d) by order of the head of the financial department.

2. Timing of inventory at the checkout:

a) monthly;

b) quarterly;

c) before drawing up the annual report;

d) as needed.

3. Inventory of the cash register is carried out:

a) the head of the organization;

b) by the commission of the servicing bank;

c) chief accountant;

d) a commission created by order of the head of the enterprise.

4. The surplus cash at the cash desk identified during the inventory is attributed to the increase:

a) accounts payable;

b) financial result;

c) authorized capital;

d) cashier's salary;

e) additional capital.

5. Deficiencies in the cash desk identified during the inventory are written off to:

a) financial result;

b) production costs;

c) guilty persons;

d) additional capital.

Assignment 1.8

1. In the organization, during one working day on August 14, 20XX, a number of business transactions were carried out at the cash desk.

The balance of money at the cash desk at the beginning of 08/14/20XX. - 3,000 rubles.

The established limit of the cash balance for the 3rd quarter of 20XX is equal to 10,000 rubles.

1) Receipt cash order No. 5 - money was received from the bank under check No. 385667 for the issuance of wages (passed by AV Ivanov) - 70,000 rubles, and for business expenses - 10,000 rubles.

2) Cash outflow order No. 10, payroll No. 7 / 20XX - salaries were issued to employees for July 20XX, 68,000 rubles.

3) Receipt cash order No. 6 - received from ZAO Alfa for the products it sold in accordance with invoice No. 30 dated 11.08.20XX (supply agreement No. 41 dated 10.08.20XX) - 56,000 rubles.

4) Receipt cash order No. 7 - a return of unused accountable amounts has been received from the secretary of the organization, A.P. Rodnina. according to advance report No. 20 dated 11.08.20XX - 30,000 rubles.

5) Expense cash order No. 11 - issued under the report to the manager of the organization Petrov S.А. by order of the head of the organization for business expenses in the amount of 5,000 rubles.

6) Cash outflow order No. 12 - the supplier's invoice No. 3 dated 02.08.20XX has been paid. for materials in the amount of 35 400 rubles. according to contract No. 32 dated 10.08.20XXg. The money was given to the supplier's representative N.N. Sergeev. by power of attorney No. 8 dated 08/12/2020

7) Cash outflow order No. 13 - alimony paid from the cash desk in the amount of 5,000 rubles. Korneeva I.R. - the wife of an employee of the organization.

8) Cash outflow order No. 14 - the depositor's amounts and over-limit amounts were handed over to the bank according to the bank's receipt No. 20 dated August 14, 20XX.

2. Formulate all completed business transactions, draw up accounting entries and enter the information in the transaction log (Table 1.2).

3. Fill in the cash book for 08/14/20XX in the form given in Table 1.3.

4. Check if you have followed the rules for conducting cash transactions and handling cash:

1) whether the amount of cash settlements between legal entities for one payment exceeds the existing restrictions on cash settlements [yes / no];

2) whether the cash balance at the beginning and at the end of the day exceeds the cashier's limit [yes / no].

Table 1.2

Document and content of the transaction	Corr. bills	Amount, rub.
Document and content of the transaction		Amount, rub.
Receipt cash order No. 5. Money received from the bank on check No. 385667
Cash voucher No. 10, payroll No. 7 / 20XX. Wages were issued to employees for July 20XX.
Receipt cash order No. 6. Received from CJSC "Alpha" for the products sold by it in accordance with invoice No. 30 dated 11.08.20XX.
Receipt cash order No. 7. The return of unused accountable amounts from the secretary of the organization, AP Rodnina, was received.
Expense cash warrant № 11. Issued under the report to the manager of the organization Petrov SA.
Expense cash warrant No. 12. The supplier's invoice No. 3 dated 02.08.20XXg was paid.
Expense cash order No. 13. Alimony paid from the cash desk
Cash outflow order No. 14. Depositor's amounts and over-limit amounts have been deposited to the bank

Table 1.3

Cash book

Checked entries in the cash book and documents in quantity

________________ incoming and _______________ consumable received.

in words

Accountant

Assignment 1.9

Based on the results of an audit by a commercial bank of the procedure for conducting cash transactions in the organization on July 10, 20XX, an act was drawn up, which was sent to the tax office. In the inspection report, the bank established the following facts of non-compliance with the rules for conducting cash transactions:

1) On 01.07.20XX, the cash limit was exceeded by 10,000 rubles. (the established cash limit is 5,000 rubles);

2) On June 21, 20XX, the payment was made in cash in the amount of 80,000 rubles. on account No. 24 of 20.06.20XX, CJSC "Sharm", which exceeds the established limit.

For the violations revealed, the tax inspectorate imposed fines on the organization, which is reflected in the corresponding act.

1. Calculate the amount of fines imposed by the tax inspectorate on the organization and its head:

Organization penalty =

Penalty for the head of the organization =

Assignment 1.10

By order of the head of the enterprise No. 20 dated June 15, 20XX, an inventory commission was appointed to take inventory of the cash desk in the following composition:

Chairman of the Commission: I.P. Serdyukov - Deputy General Director,

members of the commission: Smirnova R.G. - deputy. chief accountant, Maslov G.I. - manager.

The inventory of the cash desk was carried out on June 16, 20XX. The serial numbers of the last issued documents: cash receipts - No. 18; cash outflow vouchers - № 38. Cashier of the organization - NP Zaitseva.

According to the accounting data, the cash desk should have cash - 8,700 rubles.

According to the inventory data, it was established that there were cash at the cash desk - 8,000 rubles.

The identified shortage was entered by the cashier to the cashier.

1. Make an inventory statement of the cash desk for June 16, 20XX in the form below.

2. Based on the results of the inventory, determine all the necessary operations, draw up accounting entries for the operations. Record the information in the activity log in Table 1.5.

Table 1.5

Business transaction log

Document and content operations	Corr. bills	Amount, rub.
Document and content operations		Amount, rub.
There is a shortage of funds at the cash desk
Lack of money at the cash desk attributed to the cashier
The shortage entered by the cashier was entered into the cashier

inventory of cash on hand

at __________________ cashier ___________________

Receipt

I, _____________________________________, I give a receipt that

(Full name of the cashier)

that by the beginning of the inventory, all expenditure and receipt documents for funds were transferred to the accountant, and all received funds were recorded, and the retired ones were written off as an expense.