Compliance with the rules of the cash discipline and the maintenance of the cash book is mandatory for all organizations and private entrepreneurs with any taxation system, if they operate in cash when conducting activities. Consider how to keep a cash book.
The procedure for filling in the cash book is established by the Regulations on the conduct of cash transactions, approved by the Central Bank on 12.10.2011. According to the Regulation, business entities during cash transactions are required to conduct a cash book (CO-4 form). Every year a new cash book is drawn up. An entrepreneur or organization allows one cash book.
Based on the received receipt and consumables cash documents Cashier fills the relevant sections of the book. Each cash desktop corresponds to one record in the cash book. Upon completion of the working day, the cashier checks the data of cash orders with the cash book data, displays the final balance of funds and assures this amount with their signature. The balance of cash on the cash book is checked with the actual cash balance in the checkout.
The chief accountant verifies the correctness of the reflection of the arrival and expenditure sums and the calculation of the balance at the end of the day, and signs the sheets of the cash book and for the verifiable date. If during the day there were no executions on the ticket office, then the balance of funds in the constant amount is postponed the next day. When filling out the cash book, blots are not allowed, this is considered a violation of the cash discipline.
If an error is made when completing the cash book, an error is made that does not affect the calculation of the cash balance, you should cross the wrong value, or under it to write a loyal option and assure the casing and the chief accountant. If the error assumed an incorrect reflection of residues and revolutions for a certain period, the single crossing of erroneous pages marked "canceled" and the compilation of new cash sheets with correct data is allowed.
At the same time, the cashier must compile a report on the name of the chief accountant about the error detection. The chief accountant or director appoints a commission responsible for making adjustments to the cash book. After making corrections, the cashier is accounting certificate With the description of the mistake made and the corrections made.
The tax inspectorate is entitled to check the correctness of the cash book and fines for violations of the cash discipline. However, it is necessary to take into account that the inspector has the right to finfing an enterprise or entrepreneur for a violation of the cash discipline if the violation was revealed in less than 2 months from the moment of its commission.
Cash Title List
On the title page The cash book is written by the full name of the organization or the name of the entrepreneur, as well as the year for which the cash book is being conducted.
Deposit List of Cash Book
The cash book page consists of two of the same part of the parts - the contribution sheet and the cashier report. You can fill out a cash book on paper using a copy paper or without it, duplicating the deposit sheet record in the cashier report. The deposit sheet remains at the cash book, and the cashier's report is applied to cash documents for an operating day.
Cash Book Filling Sample
Consider rules how to properly execute the fields of the cash book.
- In graf "Cashier for" Specifies the date of operations. The "Sheet" field indicates the sequence number of the cash book list.
- In field "Document Number" The number of the corresponding parish or expenditure order is indicated.
- In graf "From whom received or anyone issued" The initials of the individual or the name of the organization introducing or receiving cash, as well as the nature of the operation.
- In graf "Corresponding account number, subaccount" The account number corresponding to the account 50 is prescribed to the method of receipt or consumption of funds. Entrepreneurs do not fill this graph.
- In line "Coming" The amount of funds received on PKO is affixed.
- In line "Consumption" It is indicated by the amount of funds paid for RTO.
- In graf "Total for the day" Calculate total sums Cash receipts and payment.
- In graf "The balance of cash at the end of the day" The amount of the residue at the checkout, obtained by the addition of cash balance at the beginning of the day and earnings per day per minute of the amount of expenses.
If in the amount of cash at the end of the day there are funds for issuing wages, benefits, scholarships should be specified in a separate amount. At the end of the page, the number of arrival and expenditure orders is indicated.
How to cross the cash book
The cash book pages are numbered through the way. The whole book is laughing and wrapped in print and signature director and chief accountant so that there is no possibility to remove sheets from the book. On the last page of the cash book is indicated by numbers and in words the number of lasted sheets of the book.
Electronic cash book
Possible registration of the cash book in in electronic format. With the help of a special program, the cash desk sheets are printed and stitched, and at the end of the year they are numbered and fasten the seal and signatures of responsible persons. When making a cash book in electronic form, the title page is printed at the end of the year and fastened with the Book's depositors. When conducting a cash register in electronic form, a cash desk is allowed quarterly, and not for the year.Do I need a cash book for IP?
Before entering into force of the procedure for conducting cash transactions, the legislation did not indicate directly and unequivocally on the mandatory maintenance of the cash book entrepreneurs. The arbitration practice also had decisions of ships in favor of entrepreneurs who, when performing cash transactions, did not fill the cash book.
To register cash operations, a headquarters is issued to the senior cassier. The sheets of the book should be numbered, the book was laid and signed by the head and accountant and was certified. Each enterprise can have only one cash book.
Book - This is a register analytical accounting, protecting interests, both organizations and cashier. Each sheet of the book consists of two parts: the first is distinguished; The second is not a rated, is a cash report.
Corrections in the book are allowed only by the correct way. They must be certified by the signature of the cashier and accountant.
Cash report Compiled daily. Preliminary documents should be grouped into profitable and consumables. Parcels fold in order of numbers, consumable - ascending. The sheet of the book adds in half so that the rated part is the first instance. The sheet number is the cash report number.
From the previous report, the residue to the end is postponed to this report as the remainder at the beginning. Then recorded parish orders With the indication: from whom money received, base, document number and amount. In the same order recording and expenditure documents. One line is given to each document, row passages are not allowed. At the end of the sheet, the results are calculated on arrival and consumption and write them into the transfer string. The results of the day should be counted on the reverse side: the arrival along with the residue and consumption. From the final arrival, the final consumption is deducted and the rest of the day is obtained.
How to fill the cash book in paper and electronic form
The report signs the cashier, indicating in words the number of profitable and expenditure documents, refers to the accounting department for painting on one instance, which remains at the cash book.
The accountant's cash report received: on the correctness of the filling of documents; on the legality of the operation; compliance date dates date of the report; No arithmetic errors. The verified report is processed, that is, on each attached document, the wiring or correspondent accounts are affixed. The same codes are affixed in the cash report in column No. 3. To implement analytical accounting, the same accounts must be grouped by drawing up the decoding sheet.
How to collect a cash book
How to sew a cashier report
Expert Councils - Financial Consultants
Photos on the topic
Everything monetary operations At the receipt and consuming orders should be recorded by the cashier in the cash book, on the basis of which the report of the cashier is formed daily. This document allows you to track and check the correctness of the documentation and the amount of cash at the checkout at the beginning and end of the working day.
How to properly sew a cash book
Like any accounting reporting document, the cashier's report should be numbered and sewn established rules. Just follow these simple step by step adviceAnd you will be on the right track while solving your financial issues.
How to make a report of the cashier - drawing up a cashier report, checkout the cashier ... 03.01.2012
Short step by step guide
So, consider the actions that need to be taken.
Step 1
Form the cash book that is filled in the form of KO-4. The company is obliged to lead only one book, so it must be numbered, to miss and assure the signature of the head and printing of the enterprise. After that, it is sealing and registered in tax Declaration. Each tab of the cash book is represented by two identical sheets, while data on the movement of cash is made by the cashier on the first instance, which is transferred to the second by means of copier. Next, go to the next step of the recommendation.
Step - 2.
Cut at the end of the working day the second instance of the cash book list from which the cashier's report will be formed. Collect all the parish and expendable orders, as well as confirming documents that comply with the checkout operations specified during the day. Fold the cut-off cash books and documents in order to form a cashier report. Next, go to the next step of the recommendation.
How to make a cash book - cash book, deposit sheet, document. 12.27.2011
Step - 3.
Pass the cashier report to the Chief Accountant for checking. If errors were made, fixes are entered into this document and in the cash book. At the same time, the error is neatly strokes, the correct information is written, after which it is written "corrected to believe", the current date is set and is assigned by the signature of the cashier and the chief accountant. During check, the accountant counts the number of sheets and received documents, after which makes the appropriate entry on the title page. Next, go to the next step of the recommendation.
Step - 4.
Sisting the report of the cashier on the outcome of the reporting period. To do this, use the usual thread and needle. Carefully enter sheets and documents to each other. Leave about 10 cm Threads and cut off. On top of it, cover a small sheet of paper, which indicates the current date, the number of sheets and the signature of the cashier, the chief accountant and the head of the enterprise. After that, complete the document to print the enterprise so that part of it is on the glued sheet, and the part on the cashier report.
Report of the cashier - Economic Dictionary 05.10.2010 Report of the cashier Definition, meaning, concept, term, meaning in the economic dictionary report transmitted by the company's cashier in the accounting department. In OK Cases a list of cash books with the application of the parish and p
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Key tags: finance
By russian legislation All organizations must keep free money in a bank, and most of the calculations between legal entities should be made in non-cash. In order to make calculations in cash, it is necessary to have a cashier, cashier, to keep a cash book. (The procedure for maintaining cash transactions in the Russian Federation)
At the same time, if you take cash from the population, then there must still have a cash register registered in tax Inspection and lead the Cassira Operator's magazine (provision for the use of cash registers in the implementation of cash settlements with the population).
The cash book can be conducted in electronic form, printing the current date daily and labeling it to previously printed pages. At the end of the year it must be sewn.
The cash book form can be downloaded here.
Cash book.
The cash book is conducted according to the approved form. Every year a new cash book begins. Filled for every day when cash transactions were performed. You can buy a magazine magazine installed in the store, then at the beginning of the year pages are numbered, stitching, all this is fastened with the seal and then filled in chronological order manually. You can lead in electronic form and print out for every day when it was a movement, and at the end of the year we will put out, numbered, bore the seal and signature of the director and the chief accountant (if it is).
The cash book consists of two parts: the deposit sheet of the cash book and the cashier report. If you bought a book, then all the records are made by a ballpoint handle under the copy paper, the second instance and is the report of the cashier, it is broken and stored separately.
How to keep the CAST-4 cash book
If you are conducting a cash book in electronic form (I recommend), then print and expendable for each day cash holders, Deposit sheet and cashier report, i.e. In fact, you turn out a cash book consisting of two parts. The sheets in them are numbered in ascending order from the beginning of the year, on the last in the month of the contributing sheet, the total number of cash desk sheets for each month is affixed, and on the last year for the calendar year - the total number of sheets per year.
The receipt of money in the cashier is issued by the acquisition of the cash order, its tear-off part is a receipt for the arrival cash order, it is laid to bank statement.
Consumption of money from the cashier is issued by a consumable cash order or several. When you take money to the bank, you give you a warrant and receipt. The receipt is kented to the checkout, warrant - to bank discharge.
Note!
The cash book should lead all organizations that work with cash, there are no exceptions for "simplified" and individual entrepreneurs (clause 4 of article 346.11 of the Tax Code of the Russian Federation).
Cashbox.
Cashier - "Isolated room intended for receiving, issuing and temporary storage of cash". In reality, if you only betray money on salary and sewage, it can be an accountant office with a safe in it.
Cashier.
It can be either a separate worker, or the obligations of the cashier can be assigned to an accountant, or on the director. (Usually an order is published on behalf of the director with the wording: "In connection with the lack of a countable employee, the obligations of the accountant and the cashier impose on themselves"). The cashier is a contract for full material responsibility.
To receive money in a bank, for example, on salary payment, you need a checkbook (written an application for receipt checkbook in the form of the bank). Before traveling to the bank for money, you fill in the check (filling rules on the cover of a checkbook), put signatures, print. Usually you need to call the bank in advance and warn how much you plan to remove the check.
In case you have a permanent cash revenue, you can get permission from the Bank to use the day revenue for salaries and issuing a report on the report on the company (the shape gives the bank).
Also at the beginning of the year, you can specify with the bank the limit of the cash balance. This is the amount of money that can stay at the incident at the end of the day. By default, the limit of the remainder of the cash register is zero, and this means that at the end of the day all cash from the cash register should be passed to the bank. The exception is only the amounts removed on the payment of salary, they can be at the checkout within 3 business days.
Issuance of money under the report.
If you need to buy anything for cash, stationery, for example, you can give money to the employee under the report (or the director - it is also considered an employee; option is possible, when the director issues money itself (if there is no one else)). This means that the one who issued money should buy something on them, and then report to buy, filling out an advance report (there is unified form), and attach to it cash and trade check. Naturally, this product must be accepted for accounting, and the costs are economically justified. Please note that if the seller is written out the invoice and invoice, these documents must be discharged to the organization, and your employee should have a power of attorney for products. Only in this case can you take it to account.
The period is not the deadline for which the money can be issued to the report, the organization can determine it itself (to publish an order to this) However, it is not necessary to establish too much time so as not to cause suspicion of the inspection. At the end of this period, the employee must report on buying or returning money to the cashier. By travel expenses The worker must report within 3 days after returning from a business trip. It is forbidden to issue new amounts under the report if the employee has not reported on the old one.
Check cash discipline.
Cash discipline has the right to check the bank in which you have an account. You will be celebrated in writing. It will be necessary to submit to the bank to check the fully decorated contributing sheets of the cash book, the reports of the cashier with the attached documents and expense reportsIf money was issued under the report. If the check affects the current year, the cash book is not necessary to sew (stitching at the end of the year). At the end of the verification, you will be returned to the cash book and will be given an act of conducting a checkline check discipline, possibly with the comments, according to which the cash book will need to be corrected.
A cash book is underway on a special approved form. At the beginning of each year, the cash book begins again. It must be filling out for every day, even if only one cash transaction was performed. You can purchase a magazine on the installed form in the stationery store, then at the very beginning of the year it is necessary to numbered all pages, to last cash book and copold the seal, and then, every day cash registers book It should be filling out, and in the order of chronology.
On the last last sheet, the inscription "In this book, and numbered ... sheets", where the number of sheets in the book is indicated. You can lead Cassovoy book electronically in a special program, such as 1C: Accounting. Print sheets of the future cash book need for every day, when there was at least one movement, and at the end of the year it was tailored to the cash desk book. Crossing the seal and signature of the head of your organization and, if there is chief Accountant, then and his signature too.
The cashbook of the commonly approved form is required of two parts: the report of the cashier and the deposit sheet to the cash register book. In the purchased form of the book, all entries are made by a ballpoint handle using a copy paper, the resulting other instance is a cashier report, it must be broken and stored separately.
If the organization is conducting cash registers book In the electronic version, it is recommended, then for each day the expendable and profitable cash orders must be printed, the cashier's report and the deposit sheet, in fact, the cash book must be obtained, which consists of two absolutely identical parts.
How the cash book is stitched sample
Sheets in them are numbered by the program itself in the order of chronology from the beginning of the year, manually add page numbering is no longer necessary. On the last monthly deposit sheet, the number of cash desk sheets for the month is set, and during the reporting year - on the last sheet is the number of sheets per year.
Economic instability in the country forces Russians to seek additional sources of preservation of accumulated capital. Investment in.
How to properly sew a cash book - sample?
How to apply a cash book
Due to the fact that there are a number of ways to maintain a cash book, there are several options for how to make a cash book. We describe all the well-known ways of stitching the book.
As you know, the cash book should be conducted at the enterprise in one instance. It usually starts for a year, but other periods of using one cash book, for example, for the quarter or month are possible. It all depends on the number of revolutions at the checkout among the organization or an individual entrepreneur.
Before you know how to cheer a cash book. We'll figure it out why it should be done. This is due to the need to ensure the safety of information entered in the register. That is, the stitched and numbered pages of the cash book exclude the possibility of manipulations with the records that the cashier may allow. Stitched and counted sheets can not be cut and replaced with falsified.
Consider how to heat the cash book .
1. If the cash book is a model magazine printed in the form of KO-4 (in accordance with the Decree of the State Statistics Committee of August 18, 1998 No. 88, then - Resolution No. 88), in which all pages are located horizontally, should act on our instructions on . how to cheer a cash book (sample Naffo and instruction manual are lower).
A feature of the maintenance of such a book is that each sheet inside the magazine consists of 2 parts, one of which remains in the book, and the second is broken down and applied to the cashier report. Entries on both halves of the sheet are made identical through copy paper. Accordingly, the numbering of pages on each of the half of the sheet is duplicated.
In this case, the part of the sheets are stitched, which are located in the binding (fastening the fastening brackets or are combined). When filling out such a book, a manual method of data enclosure is commonly used. Pages in it are numbered, and she herself is stitched and printed at the very beginning of her institution.
2. In the event that the cash book is filled with a typewritten way, i.e. Every day, all information is entered by the cashier immediately in accounting program, for example, in 1C: Enterprise or other (or if the book is conducted in office program According to Excel), you should do this.
At the end of the day, when there was an operation on a cashier included in the cash book on the basis of profitable and expenditure order, the cashier printed the filled page / pages that were formed using software. Pages are printed in 2 copies: 1 - the deposit sheet of the cash book, 2 is a cashier report.
Deposit sheets and cashier reports must be numbered. At the same time, the numbering begins from the beginning of the year (or month / quarter - depending on the volume of operations at the checkout). In addition, the contributing sheets and the duplicate cashira reports filled in separate unstable sheets can be carried out not only by machine-written way, but also by hand. In this case, between sheets should be putting a copy.
Important! By tradition, the book should be conducted since the beginning of the year. All the methods of maintaining and filling in the cash book should be in obligatory Reflected in accounting policiesapproved by a separate order.
At the end of the month / Quarter, the cashier should last during this period the contribution sheet to indicate how much the sheets from the cash book was composed this month / quarter. All contributable sheets signed and tested by the cashier should be maintained from him throughout the year. As accumulated (or at the end of the year), the sheets are stumbled and stitched.
On the last sheet behind the thread, which the sheets were stitched, rushed with a seal with an indication of the number of stitched sheets. All this is assigned by signatures of the head and chief of the company. Pressing prints, which partially overlaps the seal, and partially remains on the last sewn sheet.
3. Made B. electronic form The cash book does not require printing and stitching. It is drawn up with the help of technical assistance that exclude unauthorized access to it. As a result, it signed by electronic digital signatures (supervisor, chief book).
About, how to flash a cash book. It will be described in detail in the next part of the article.
How to miss a cash book: instruction
Let's wonder step by step how to sewcash Book. The described example of the firmware of this accounting register is suitable for books decorated in the form of a magazine with horizontally located pages, which have one part of the leaf tear-off.
- Before how to sew a cash book. It is necessary to numbered all pages. It is followed by a ballpoint handle. Numbering pages through, starting from the 1st page. The number of each page must be duplicated on the rubber and crosslinkable sheet.
- A clean book is stitched in which there are no records yet. For stitching, a thick needle or awl, refilled by harsh thread is usually used.
- The book is revealed, and only those sheets on which will be recorded, i.e. With the exception of the cover and the title leaf.
- It is necessary to sew so that the loop (double) was free. The nodule is tied up so that the pages of the book can be freely revealed.
- The two end of the thread after the nodder are superimposed on the cardboard cover and glued to it with a small sheet of white paper (usually 5 x 10 cm). This sheet is a seal.
- The seal sheet should be well glued, so that the ends of the threads attached tightly to it and they could not be pulled out to substitute sheets in the cash book.
- The seal is made on the inscription from hand (or printed in advance) of this type: in this office, numbers are numbered and ____ sheets (in accordance with Resolution No. 88). From hand prescribed the number of stitched sheets. Below should be the signatures of the director and the chief accountant of the enterprise.
- Printing on the seal should only partially overlap it. This is necessary in order not to be able to rejuvenate the seal and fill pages from the cash book. Partial print printing is hard to fake and practically impossible to insert on an old place without damaging the border of the partial outturope remaining on the cover. Please note that from April 7, LLC and AO may not have a seal if it is not provided for by the Company's Charter (clause 7 of Art. 2 of the Law 208-FZ, paragraph 5 of Art. 2 of Law No. 14-FZ). In this case, the print print on the cash book seal is not affixed. But if the organization has a seal, it is more expedient to put it out of print on the seal and the cash book, since still the form of the cash book. The presence of printing (stamp) provides.
How to flash a cash book: photo
On the photo presented below, it is clearly shown how the cash book is stitched (sample The method of stitching, which was described in detail above).
Important! Unlike the Cashira Operator's Magazine, the cash book is not required to register in the IFTS.
How to properly sew a cash book for a month?
** Student (94), closed 6 years ago
In the bank require a cash book for 3 months? How to properly sew every month if you need it at all and how should the title page look like? And what order of days is the first numbers or the latest? Thank you
Love Sage (14394) 6 years ago
if you are electronically. I don't need to sew anything. Just grant the unstable sheets. There are no problems
The procedure for maintaining cash transactions in Russian Federation
(approved by the decision of the Board of Directors of the CBD on September 22, 1993 N 40)
(With amendments of February 26, 1996)
25. At enterprises, subject to ensuring the complete preservation of cash documents, the cash book can be carried out an automated method, in which its sheets are formed in the form of a cash storage facility of the cash book. At the same time, a cashira report is generated with it. 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 computerogram of the Deposit List of the Cash Book, the latter for each month should be automatically printed by the total number of cash desks for each month, and in the last year for the calendar year - the total number of cash desks for the year.
The cashier after receiving the cash policy of the cash book list and the cashier's report is obliged to check the correctness of the compilation of these documents, to 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 computerograms of the deposit sheet, the cash book is kept separately for each month. At the end of the calendar year (or as needed), the computerograms of the deposit sheet of the cash book introduced 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.
Lyudmila Dmitrievna Enlightened (37280) 6 years ago
Sew is very simple.
Title list-cash book for ____ month.
It is stitched, leaving the string, then the sticker is glued to this, with both sides of the inflection, the piece of paper on which is written:
In this book, numbered, was laid and fastened to print ______ sheets (in words ____________)
Director __________
chief Accountant________________
This sticker should have in the blanks, since it is constantly needed for work.
Yuzhzhik Student (187) 6 years ago
I do not stitch for the bank - I give the reports of the cashier-fired with consumables and receptions and leaves for 3 months of deposit sheets in the cash book. As well as advances
e reports and circulatures on accounts. And the title page is mistaken in my opinion for the year or I am mistaken. And for three months you only need to pass. In practice, I have passed - there were no pick-up on their part. That's how we have. I have the beginning of the number of month from below, that is, December 31, 2010. will be set in the cash book
Arckon. Thinker (9404) 6 years ago
If the current year and lead electronically, it is not necessary to sew.
How to keep a cash book (Ф. KO-4)? What should be the order of stitching a cashier report with PKO and RKO attached?
Question:Please tell me how to properly sew a cashier report with PKO and RKO attached? Is it worth sewing it every day when there were operations at the checkout? Or you can sew quietly.
Answer:The procedure for stitching a cashier report with PKO attached and RKO can be as convenient for you. It is not necessary to sew every day, you can safely.
The cashier reports should not be sewed in the instructions of the Bank of Russia of March 11, 2014 No. 3210 - not guidance on filling the cash book, approved. Resolution of the State Statistics Committee of Russia from 19 August 1998. №88. In practice, in order to ensure the safety of documents of the organization, the reports of the cashier are sewn.
Justification
How to keep a cash book (f. Ko-4)
Daily at the end of the working day Cashier:
- calculates the result of operations per day;
- determines the balance of cash at the checkout at the beginning of the next day;
- cansira reports to the accounting department (the second tear-off list, which is a copy of the records in the cash book per day), the receipt and expenditure orders.
The cash book can be kept using a computer. Then at the end of the working day all sheets of the book should be printed and curled.
Accountant checks records in the cash book and the number of orders. After that, he puts his caption in the cash book to confirm receipt of the report of the cashier and the primary documents.
We believe that this allows the company itself to decide how to lead a book. It can be provided that the book, as before, is conducted in two copies, is stitched and numbered. And you can fix in the order of the director the rule that for each day the cashier prints only one sheet of the cash book. In any case, the fine for keeping a book in one copy should not be (for more information about this in question No. 16).
About errors in expenditure and cash book
In-interest rates for expenses will not affect
Cash book lead in one copy
There are few cash transactions in the organization, so at the end of the year print a cash book in two copies. One attach to the cashier's report with the arrival and consumables, but not flashing. The second is attached to the deposit sheet of the cashier and stitch. That is, we indicate how many numbers are numbered and passed. Do you conduct a cash book?
The procedure for maintaining cash transactions ... (approved by the indication of the Bank of Russia of March 11, 2014 No. 3210-y) does not require a cash book in two copies.
The frequency with which the cash book is printed by the head of the organization. But taking into account the reporting submitted. If the reporting quarterly, the book must be printed at least once a quarter before reporting. If the semi-annual one is not less than once every six months. The order of storage of cash documents is also determined by the head. As a convenient organization. But that on demand she could promptly submit all documents.
How many sheets will be printed in addition to the main ticket office and where all this is sewn or not to svew, the Central Bank does not regulate. And the tax authorities are controlled only, the company complies with the order or not. The main thing is that all operations are reflected in the cash book. And so that appropriate documents are issued - expenditure and profitable cash orders, etc.
In practice, usually companies come true.
Cash documents and two copies of the cash book sheets are printed at the moment when they are created. In those days when there are no cash transactions, the records in the cash book do not do.
Documents with a list of cash books are laid into a folder in chronological order. It is not required to flash them. It is enough that they are stored in the same folder.
The cash book itself, that is, the second sheets of the cash book (both specimens are the same), are stitching and assured at the end of the year. Or more often - with the frequency that the head of the organization
Olga Jingova is responsible,
deputy Governor of the FIU Department for Moscow and the Moscow Region
"Fill in Count 14 of Section 3 only by those employees who quit December 31, 2018. According to the new rules, place the date of dismissal in the column 14, and not the symbol "x". Read more, how to reflect in the SZV experience about dismissed employees, read in the recommendation. "
Until recently, absolutely all JUR. Persons and individual entrepreneurs were obliged to clearly follow the cash discipline, i.e. To form a cash book, draw up cash documents. Since the beginning of the summer of 2014, individual entrepreneurs were freed from the cash desk in accordance with the indication of the Central Bank of Russia.
What is a cash book?
Cashier is all JUR. Persons and individual entrepreneurs. However, many confuse two concepts: cash register and cash desk.
Control and cash car (CCM) - This is the apparatus required when taking cash paymentbecause When you sell something for cash, you must apply cash Cash Machine. In some cases, it is allowed to issue a form of strict reporting instead of a cash check.
Cashbox - This is a combination of all cash operations of an entrepreneur or organization. Those. Cash revenues and cash costs are reflected at the checkout. Cash revenue that you get, including through a cash register, or when issuing a form of strict reporting, you need to reflect on the checkout. If you do not even have CCM, and you do not make cash, the cashier should still be done. Filling the cash book is not related to the calculation of taxes. For example, on a simplified tax system, costs do not affect the calculation of the tax. Similarly, when paying a single tax on imputed income.
Who should keep a cash book?
According to the new indication of the Central Bank of March 11, 2014, at number 3211, individual entrepreneurs may not conduct cash books on a par with organizations. Individual entrepreneurs and small businesses should only form settlement and payment statements if they pay salary and other cash remuneration individuals. A lawyer. Persons, as before, should lead and draw up cash documentation when working with cash.
Cancellation of cash discipline for IP does not mean that they do not have the right to compile cash documents. It means that state bodies It is not entitled to check and punish for the lack of this documentation. If using the cash book individual entrepreneur It is convenient to keep records, it is entitled to draw up documents and maintain a tax account based on them.
How to make a cash desk?
The cash book has a standard appearance that simplifies its filling. But you need to comply with certain requirements for the procedure for registration of the cash book. So how to keep a cash book?
- On the title page of the book should be the full details of the legal entity or an individual entrepreneur, as well as the time interval during which it will be conducted.
- One book can be used for only one calendar year. It is not allowed to use one book for several years.
- In the book, all pages should be numbered and stitched, and at the end it is necessary to specify the number of pages.
Instructions for filling the cash book
In accordance with the new indication, the entire order of cash documentation will be divided into: normal and simplified. Under simple order, the documentation will be carried out by the IP and the subjects of small entrepreneurship, and all legal entities except banks must be observed.
Signatures in the cash documentation should be an accountant and cashier. If an accountant is missing at the enterprise, then the signature is dominated by the head of the organization. As well as if cash operations There is only an entrepreneur, then its signature is enough in the documentation.
Since the beginning of June 2014, payment agents for accounting for money, which were obtained on the agency's agency activities are required to conduct a separate cash book. Also, individual orders should issue all operations for the adoption and consumption of funds as part of the activities of the payment agent.
It is important that after a new decree Central BankAll the forms of documents have not changed.
Requirements for maintenance of the cash book include the mandatory design of this operation on the basis of 6 documents:
- the book for accounting issued and the money taken is necessary for accounting for cash flow during the day;
- commercial and expendable cash orders intended for registration of receipt and issuing cash in cash;
- cash book required to collect information about all cash transactions;
- payment statement for accounting paid wages;
- estimated payment statement designed to account for working hours, retaining and payout payments to employees.
In paper cash records, except for the receipt cash order, you can make corrections. They must be executed in a particular way. Next to each amendment, you must specify the initials of the persons who fixed the data, as well as the date of correction.
How is the cash book in the light of the changes that occurred?
1. All cash documentation is allowed to be carried out in electronic format. Corrections in these documents are not allowed. An electronic signature is needed to confirm documents.
2. It is not required to fill the cashier reports (the second sheet of the cash book).
3. The unified receipt of the cash order can now be issued not only on the basis of day control tape cash registerBut on the basis of BSO.
4. The recipient no longer need to indicate the amount of cash received in writing in the settlement Cassov order.
5. To issue money to the report of the employee, it is necessary to arrange a statement in an arbitrary form in which the amount of cash and the period on which the cash, date and signature of the director will be issued.
6. In the Vedomosti on the issuance of wages, still opposite the name of the employee, "deposited" is indicated, and the register of deposited funds is no longer required.
Cash box sample
The sample of the cash book necessarily takes into account the following rules:
- on the title page necessarily an indication full details legal entity or individual entrepreneur, as well as the time interval to which the book is started;
- on the sheets of sheets, top, indicates the full date of filling the sheet;
- in the cell "The remainder of funds at the beginning of the working day", the amount of funds are made at the checkout at the beginning of the day. This figure is transferred from the cell "The balance of funds at the end of the day" for the previous working day;
- according to expense and arrival cash orders, 1 to 5 columns are filled with 1 to 5;
- the first column indicates the order number;
- the second column is made by the name and initials of the face, which received either passed money to the cashier;
- the third column is filled with only organizations;
- the amounts of consumption and arrival are brought into the other two columns;
- the sum of all flow and coming specified in the previous lines is made in the "Transfer" field;
- all blank cells are fiber;
- in the cell "Total per day", the numbers are made separately the sums and expenses for the working day;
- in the cell "Balance at the end of the day" indicates the balance of cash at the checkout, which must be calculated by the formula:
OND + SPD-FRD, where
OND - the remainder of cash at the beginning of the day,
SPD - the amount of coming per working day;
FRD - the amount of expense per day.
- below is the cashier and accountant (or the head of the enterprise);
- even below, the number of arrival and expenditure check orders is indicated.
How to sew a cash book?
The whole book should contain through the numbering of all sheets. The book should be kept or flashing and assigned to the print and the signature of the accountant (or the manager) and the director. At the end of the book, the total number of books of the book is indicated by numbers and in words.
How to flash the cash book? For this you need:
Determine the period for which the book is sewn, check the availability and correctness of all pages;
Number all sheets;
With the help of a thread with a needle to sew a book so that the nodules at the ends of the threads were behind the book. On the nodules of the threads should be pasted small rectangles, carved from pure paper;
A paper is glued on the book, in which you must specify numbers and in words, how many numbers are numbered and passed, as well as how many sheets are wrapped in print. On the same paper, director and accountant signs, it is stamped.
Stitching a book is not a lot of work.
Video about how to sew a cash book
Features of the cash book for IP and LLC
As noted earlier, with the introduction of a new declaration at the beginning of the summer of 2014, individual entrepreneurs are exempt from cash book. However, anyone who wishes an individual entrepreneur may continue to keep records with the help of the cash book. As before the third corresponding account, the corresponding account number is still filled with only organizations.
Legal entities are obliged to indicate the limit of cash balance, and individual entrepreneurs and small enterprises from June 2014 are exempt from this duty. We will remind that enterprises with the number of employees up to 100 and revenue are not more than 400 million per year are small. However, organizations are allowed for paying wages The accumulation of amounts in the checkout above the designated limit. The liquidation of the amount that exceeds the established limit, organizations stand out for a maximum of five days.
Accountants of organizations will still have to make out profitable and expenditure cash orders. Jurlitsa will also need to take into account all incoming and issued cash in the cash book. Banking payment agents and June 2014 payment agents are obliged to issue two such books. Individual entrepreneurs have the right to no longer make acquiring and expendable cash orders and not fill in the cash book.
As noted earlier, many confuse the concepts of "cash desk" and "cash register". Cashier is absolutely all participants in trading. However, since the beginning of the summer, 2014, individual entrepreneurs are released by the Central Bank from conducting a book on a par with organizations.
Some innovations of the Central Bank of Russia have affected and simplify cash desks for legal entities. Canceling the maintenance of individual documents for individual entrepreneurs does not mean that they do not have the right to behave. If with the help of the cash book an individual entrepreneur is convenient to keep records, then it is entitled to draw up documents and register a cash book in the tax on them.
