The receipt of funds in the organization's cash register is issued by the acquisition of cash orders, which are discharged in the accounting department (where they are immediately registered in the magazine registration of the receipt and expenditure checks) after receiving cashier to the cashier's cashier, the foundation of the arrival cash order makes the appropriate record of the Cashbook
Facial that makes money and cashier, PNDIETY receipt for the receipt cash order for money reception
We offer readers to readers an algorithm of actions related to cash receipt in cash
Action I. Filling the receipt cash order in form to? KO-1.
The acquisition of the cash order is used for decorated reception of money on the cashier both when applying manual processing methods and when processing information using computing equipment.
The receipt of the cash order is discharged in one copy of the accounting worker. Prices and receipts to them should be filled with clearly and clear ink, ballpoint handle or the NV machine (writing, computing) is discharged. Under-cleaning, blots or corrections of the document are not allowed (p. 19 of the procedure for conducting cash transactions).
An example of the filled parish order in the form No. KO-1 you will find on with. 22.
Table 2.1.1
SIRS A "Org" TI "qi" "
Further, in the same time, the organization's code in a special Іrafe is indicated by the code of the window, which is visited by the organization by the statistical authority (once after its registration
Hall »Those forms № KO-1
Continued іabya 211 Name Order Eapopoeik G * - ™ Siro "Structural Division" The option of obtaining funds 3 І "Lei in the event of the EUI in the organization
the power of hectares of the Moiyrthtb Essay Essines is listed on whether the code "code" is indicated in the same line in the Dalat
"Protection) Checks Cash [for example, from Ka-Kor Stay Point Revenue Received) Strikes. Tsіitelіy Koshavy Order * The order number and date of Vipisca PRE of the Hodvgokasso order, OKGGEETSIMNO [Vіrafal" Doubtocument "and" Date Cvet in order of the CI of the Caucher
Date of freezesladap, handed over
boots of Damemal Tools of the graph ^ ^ е еперерсечейте (m). By ^ Degn "VD with © Bosyuyuyuyuyu" Structural GC GK ІZEPENIAIOORGANIZіт, trading, Supoyarkaya and Hz Gfyarwit, Corresponding
account, Suescheg »Noarkhet (and ^ Count "Amount, rub. Cat." Sunmäldolucheshmv Cassu organization
DE? "Korvazyatiya UTOPIZZHAZHOVA DEFINITIONS FILLED If the organization applies the appropriate syncing - MUBEDBACILE (it is accepted by viv.
tsamentіda |
If the money grows out of the employees of the organization, then the last name, name and response in this Raobnik are indicated in the lasting;
Gels money is accepted from an employee of third-party ERPMOGTION, then in this row
jeysh Mime Ish "in the organization
and Frylia, the name, patronymic of a person through which this organization gives the funds of Pilieta Takh5litz212 of us 23
Ending іab 2) 1
The name of the requisition of Abtopa Notes The line "Basis" sources of the source of the Cash of cash "Deri-Tiv is financially! Olgra and і (more likely cm Tob-Lshіu212nas 23) Sіrsk "Amount" The amount of cash media, which by the Gayugvkassu's post with the SMU amount of rubles "hayaitis in words of the suspilac letter of sleep chalk row, and copen - numbers if after AIIAM sums in the rub-lique The free place remains, his strictness is a stronger "The number of Sumia VAT, which is written by the numbers if the products, work,
Kkkyyky? Rangery to the attached primary and other document by specifying their initial and other documents to the dates of us 23) to grow "Organization" full of naireanovannzanzachi I; Torn the current cash ordering order is similar to the CASS / Cash Order of the Cash Order No. "The number is indicated in the" number of the pre-kument "of the parish K3CC0BW0 of the G." The date of the preparation of the receipt cash order - the number, the number of the company and the reptile The date, for the written part of the arrival cash order, "the main part of the arrival cash order is" Caption is accepted in the same way as corresponding | YiDai Row of a cash order (see є 22) The "base" line contains the contents of the Fishuel Operation Operations of the GRICAD - | The amount of cash reservoir the line "amount" the amount of monetary-step-aved digit-mi, the venture repeats this sushim - indicate the propkuce of the Bugva's attachment from the beginning of Cyrogl, and the pennye is the numbers after the amount of the amount in Rub-Lyakh, the line remains free IEST. Tomata Gri [Livai Line "Wtt Choons" The sum of the VAT, which is recorded by the numbers in the event that the products, RG5ATI, services are not charged with the tax, Laua records, "without tax (VAT)"


Victims "OSK ^. "Pictured," Appendix | "Potion of money with Ras-Chietistan accounts received from the estimated account for payments to her fee (the acquisition of matrials, ODGMS SLPS STRRSHHHDIAKZATIONSIIT) Che ^ Retail Trading)» Returns Ostibsaisch) - Refgagihgitz Returning the balance of a non-valid reporting person Avansoshischeg№_ Contribution of the founder in the authorized capital of VMAA "The authorized capital of the founder FIO Copy of the decision of the meeting of the founders Repayment of debt on SSU RF issued to the organization of the organization's repayment of gadstuffs on the Dais_vis 2. Registration of the receipt
in the magazine registration of profitable and expenditure cash documents
According to paragraph 21 of the order of the foundation of cash transactions. Parish cash orders or replacing their documents before transfer to the cashier are recorded by the accounting department in the PEINE journal of the arrival and expenditure check documents (NS CO-3 form)
Action 3. issuance of permission to receive cash averages
After completing and registering, the receipt cash order and receipt are signed by the chief accountant or face, on the authorized written order of the head (G 13 of the procedure for conducting casual operations)
We also specify the signature ROSCHIFRATION ~ initials name **
Action 4. Receive cash cell in cash
According to p 20 procedure for conducting cash registers upon receipt of the arrival cash order, the cashier must check:
cash and authenticity of the signature of the Mlinn Accountant
the correctness of the design of the document;
the presence of the applications listed in the document.
In case of non-compliance, at least one of these requirements, the cashier returns a receipt of a cash order in the accounting period of proper design.
If the required requirements are executed, the cashier accepts money.

orders, cashier In this case, only halfpaste the document.
At the receipt, the cashier also indicates the date of receipt of money C assisted the signature of the seal (stamp) of the cashier or the refinery of the cash register (p. 14 of the procedure for conducting cash transactions) remind that in accordance with paragraph 19 of the procedure for conducting cash transactions. Reception of money at parish cash orders can only be carried out On the day of their compilation
Documents attached to the cash orderer are engaged in a stamp or the inscription "Received" with the date (number, month, yuda).
After receiving money at the cashier, the receipt for the arrival cash order is broken down along the line of the PP, it is issued on the hands of the face, falling money, and the cashier itself remains І "CASSA
Action S. After receiving money at the receipt cash order in the cash book (form No. KO-4), the appropriate entry is made
According to paragraph 24 of the order of the cash register of the cash records, records in the cash book are made by the cashier immediately after receiving money at the receipt cash order.
Read on the filling of the cash pigeon, read on with. 37.
It should be remembered that when implementing organizations and indie informants in cash payments and (or) settlements using the Card payment, the sales of goods, work or provision of services, should be applied to the sale of goods, and providing services (p. 1 Article. 2 of the Federal Law of 22 05.2003 No. 54-FZ "On the use of control-kitxopa of technology in carrying out cash settlements and (or) settlements using payment cards")
The receipt of the cash order and the cash book (cm, from 22 and p. 40-42) are the basis for reflection in the accounting records of operations to receive funds in cash management:
Debit account 50 account credit 51 (52, 55) - cash received cash from bank accounts (settlement, currency or special);
Debit account 50 Credit account 58 (subaccount "loans provided") - in the office of the organization received the amounts of short-term (or long-term) loans provided earlier than another organization;
Debit account 50 credit account 58-4 (subaccount "" deposits under a simple partnership agreement ") - a participant of a simple partnership is credited to cash funds returned from contributions to the general property of comrades;
Credit account 50 Credit account 60 - entered the cash desk from suppliers to contractors of the binding amount due to mutual verification of the obligations of the parties (advances were returned to the provisions issued to suppliers and contractors in connection with the termination of contracts with them);
Credit account 50 Credit account 62 - Cash Cash received from buyers and customers (vehicles for realized property and property farap), or reflects the amounts of advances adopted on the cashier from buyers and customers;
Debit of account 50 Credit account 66 (67) - Accepted funds from the borrowers provided by them as short-term or long-term loans (revenue was obtained for the implementation of short-term or long-term bonds);
Count debit 50 Credit account 70 - Returns to the cashier are excessively paid amounts of wages;
The debit of accounts 50 Credit account 71 - accountable persons returned to the cashier's unspent amounts;
Account debit 50 account account 73 - from employees adopted at the cash of the amount for realized clothes implemented with a discount (received payments from employees who are predicted by products in installments, etc.);
The debit of account 50 account credit 75 - Called the NVCH cash, made by the founders as deposits to the authorized capital of the organization (additional contributions of shareholders are reflected in connection with an increase in the nominal value or additional issuance of shares);
Account debit 50 Credit account 75 participant leading general cases under a simple partnership agreement received compensation for losses from joint activities (by a unitary enterprise received cash from the state (municipal) body for conducting activities and / or losses);
Credit account 50 Credit account 76 - Called on the parent's receipt for the maintenance of children in children's reached institutions that are part of serving industries and farms (cash withdrawal, made by putting plans in the offset of claims presented to them, received amounts of insurance compensation from insurance companies);
Debit account 50 account credit 76 - Participant of the Partnership Adopted on the cashier The amount of profits due to jointly !! Activities (in the cashier of the head organization received amounts from subsidiaries (dependent) societies),
Debit account 50 Credit account 79 (subaccount "Calculations on the dedicated property *) - the head organization was credited with cash received from units allocated for individual balances;
Deeg Account 50 Credit account 79 (subaccount "Calculations of the Treaty of Contracting Property Management") - Founder of Management from the Du-credential manager I received cash funds to the account due.
The debit of the account 50 Credit account 80 participants leading general cases under a simple partnership agreement, adopted at the cashier's funds in the form of contributions to the general property of comrades;
Debit account 50 Credit account 83 - reflected emission income from the sale of shares of the organization,
Debit account 50 Credit account 86 - Cash is credited for targeted use;
Debit account 50 Credit account 91 - excessive cash at the box office revealed during inventory (received amounts of sanctions from debtors; interest was obtained at the issued to another bodice of loans; the amount of receivables previously written off as non-legal to get a positive exchange rate difference on operations with cash foreign currency);
Debit account 50 account credit 98-1 - As the income of future periods, cash received funds (including shareholders and payment of various subscriptions),
Debit account 50 Credit account 98 2 - Discontinued cash received cash.

In this article we will analyze how accounting accounting of cash transactions (cash) and non-cash funds in the enterprise, and for this, consider two accounts: 50 cash registers and 51 current account. The first is designed to take into account cash, the second - to account for non-cash money. Wiring on cash transactions and on the movement of non-cash money you will find below.

Accounting for cash on account 50 - "Cassa"

An accounting account 50 is designed to take into account the movement of cash, that is, to account for cash transactions. Debit 50 is designed to reflect cash receipt, credit 50 - to reflect the retirement of cash.

Documentary registration of cash transactions

All cash receipts and payments must be reflected in the cash book of the authorized sample, its maintenance is required for each organization. All entries in the cash book are made on the basis of primary documents: the acquisition and consumable cash order. Cash posting in the cashier is issued by the acquisition of the Cash Order The unified form of KO-1, the write-off of cash from the cashier - the consumables of the CAS-2.

Analysis of 50 account shows that account 50 is active, intended to reflect assets (cash), its balance is always debit. An increase in the asset is reflected in the debit, the reduction is on the loan.

Cash operations necessarily provide for the application, with the exception of certain types of activities that you can use strict reporting blanks, read more about it.

For each organization, the limit of the cash balance is established, that is, the amount of cash, which may remain at the end of the day, the amount over the limit is subject to a binding bank at the end of each working day. When transferring cash to the bank, the transmittory statement to the bag is issued. The super-luminous amount of cash can be left only for payroll and benefits, but not more than five working days, including the day of issuing money by the bank.

Not only cash can be kept at the checkout, but also cash documents (paid tickets, vouchers).

Cash operations are governed by certain regulatory documents that must be studied for competent cash accounting and the proper maintenance of the box office.

Cash regulatory documents: (Click to disclosure)

1. The provision "On the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia in the Russian Federation", approved by the Bank of Russia 12.10.2011 No. 373P is the main document regulating the cash transactions.
2. Position for the use of KKM No. 745 1993 (ed. 08.08.2003)
3. Indication of the Bank of Russia of 20.06.2007 No. 1843-in "On the maximum amount of calculations in cash between legal entities". Currently, the limiting amount of cash settlements between legal entities is limited to 100 thousand rubles.

Video lesson. Accounting account 50 "Cassa": subaccount, wiring, examples

In this video class, the site expert, the chief accountant Natalya Vasilyevna Gandieva explains the accounting account of 50 "Cashier", viewing and subaccount registration and subaccount are considered. To view, click on the video below.

You can download slides and presentation by reference.

Wiring 50

The specified accounting posts on the accounting of cash transactions are the most common typical options, the full list of postings you will find in terms of accounts ().

Accounting for non-cash funds on account 51 - "Settlement account"

All non-cash calculations can be carried out in the presence of a current account. It opens in a credit institution, otherwise called, the bank. How to open a settlement account and what documents it is necessary to provide, read in.

To account for the movement of non-cash funds of the organization, 51 accounting accounts are intended.

Active he or passive?

Analysis of account 51 proves that it is active, it is recorded on the assets of the enterprise (non-cash money), it always has a debit balance. The debit of the account 51 is designed to reflect the receipt of non-cash funds (an increase in the asset), on credit account 51 - write-off of non-cash money (reduction of the asset).

Currently, organizations are allowed to have several settlement accounts. An accounting account 51 () can be divided into several analytical, on each of which will be recorded for each individual settlement account of the enterprise.

The primary document confirming the fact of write-off and receipt of non-cash funds is an extract from the bank that contains information about all received and written off the amounts from the settlement account of the organization.

The write-off of funds occurs on the basis of a payment order, which is drawn up in 2 copies and refers to the bank, on one of the instance, the Bank's mark is set that the order is made, and returns back. When making money from the cash register to the current account, the announcement of the contribution of cash is issued.

Video lesson. Account 51 in accounting: wiring, examples

In this video, the lesson is disclosed in detail the account of 51 accounting. Consider key wiring and practical examples for reflection of operations.

Typical wiring on account 51

Summarize:

The organization for mutual settlements can use both cash and non-cash. For accounting first, the cash desk is used, accounting account for accounting. Each currency accounting operation is mandatory for primary documents, and the corresponding wiring is reflected in accounting.

Briefly about the account 51 in infographics

Figure below presents all key information about the account 51 and its posting in infographics.

All standard wiring 51 "Settlement account"

We viewed general issues of synthetic and analytical accounting of cash transactions. The main wiring at the box office we present in our material.

Cash receipt at the cashier: wiring

The account of 50 "Cashier" - the account is active, so the flow of funds at the cashier's office is reflected in the debit of this account.

The most simple cashier operation is to remove cash on check from the current account. This operation forms simultaneously posting on a cashier and a calculation account. So, if received on the cash desk from the current account, the invoice 50 will be as follows:

Debit account 50 - account credit 51 "Settlement accounts"

Accounting for money (receipt posting) on \u200b\u200bthe most typical situations:

• return to the cashier's cash register issued to the Supplier:

Debit account 50 - account credit 60 "Calculations with suppliers and contractors"

• cash receipt from buyers:

Debit account 50 - credit account 62 "Calculations with buyers and customers"

Wiring at the cashier on the retail revenue or that the same is the gain of revenues to the cashier (wiring), maybe directly with the account of 90 "sales", after all, to keep records with retail buyers in the account 62 there is no need, because Payment and shipment is performed simultaneously:

Debit account 50 - credit account 90

• received cash in cash on the cashier:

Debit account 50 - credit credit 66 "Calculations on short-term loans and loans", 67 "Calculations on long-term loans and loans"

• if the accountable amount remains returned to the cash register, the wiring will be as follows:

Debit account 50 - credit account 71 "Calculations with accountable persons"

• reimbursement of material damage by an employee of the organization:

Debit account 50 - credit account 73 "Calculations with staff for other operations"

• the funds of the founders are made to the deposit accounts to share capital:

Debit account 50 - credit account 75 "Calculations with founders"

• identified excess at the box office as a result of inventory:

Debit account 50 - credit account 91 "Other income and expenses"

Disposal from the box office: posting on account

Cash wiring when departing cash from the office of the organization can be submitted by the following basic records reflected in the table.

Cash arrive at the office of the organization:

b from bank accounts organization

b from buyers (sales revenue)

b from accountable persons (refund of unused amounts)

b in payment for cash documents

b from employees of the organization (return of loans, damage compensation)

b from the founders (making authorized capital), etc.

Operations for the flow of funds in the cashier are issued by a unified primary document of the arrival cash order (CO-1 form). The tear-off part (receipt) must assure the seal and give the face that made money in the cashier. Money that come to the cashier as a revenue for goods, work, services need to be issued using the cash register, i.e. In addition to the receipt, a cash receipt must be issued to the buyer to the buyer. If several (for example, the work of the store) is performed during the day (for example, the store), then the buyer receives only a check, and at the end of the day a total of a total revenue is issued.

Filling the arrival cash order is carried out in the following order:

The discharge order is registered in the logging log of the receipt and expenditure check documents (Form KO-3), and it is laid to the cashier's report (disruptive list of the cash book), see Appendix 1. When you receive money from bank accounts, the following postings are drawn up:

Using the operating office:

When making money from the current account:

When entering cash from a bank account, expressed in foreign currency:

When calculating with suppliers and buyers:

Upon receipt of funds from accountable persons:

When calculating personnel:

When calculating the founders:

When calculating other creditors:

When revenue from sales:

Upon admission to the cashier of other income.

Do not let yourself inflate the accountant! Book for the head and business owner Smooth Alexey

Incomplete charge of cash receiving cash