Account 50 subaccount 2. Operating ticket office. Inventory of the cash register in the organization

Synthetic account 50 in accounting is used to obtain data on cash flow data. It is mainly applied by trading firms when interacting with buyers and customers, other enterprises are needed to implement internal and external calculations of various purposes. We will understand which operations 50 account participates in accounting - Postings you will find below.

Characteristics of the account 50 "Cashier"

Consolidated account 50 in accounting is used to obtain reliable information about the company's cash calculations or individuals with physical and legal entities. At the same time, the participants in relations include both third-party counterparties and employees of the organization. Among typical cash transactions in sch. 50: List:

• Receipts from the sale of TMC, works or services for cash.
• Issuance of wages, accountable and other types of payments to employees in the framework of labor cooperation.
• Calculations for completed services with third-party persons.
• Various administrative and economic calculations, etc.

Typical wiring Include 50 "Cashier" are carried out in terms of cash receipts, disposal, circulation and internal movement. Required registration of unified cash documentation - PKO, RKO, cash book, etc. Main registers synthetic accounting The account 50 is given below.

Account 50 "Cashier" - subaccount:

• 50.1 - for cash accounting at the enterprise.
• 50.2 - To account for cash in operating cash desks.
• 50.3 - Monetary documents are taken into account in account of 50 "Cashier" on the actual costs for the purchase of postage stamps, prepaid air tickets, stamps of state duty, lashing brands, etc. On each type of document a separate subaccount opens.
• 50.4 - To account for cash in the currency box office in the implementation of the WED and the direction of personnel in the logistics. Additionally, subaccounts can be opened to each type of root.

Account 50 - active or passive?

If you analyze the account 50, it becomes clear that the increase in revolutions occurs at the debit of the account, and the decrease is on the loan. Consequently, this account is active. Correspondence of account 50 is performed upon receipt of funds for the debit of sch. 50 and credit accounts - ,,, 76 ,,, 90 ,,,,,, 79 ,,,, 90 ,,,, etc.

Disposal is recorded on the loan. 50 and the debit of relevant accounts - 70 ,,, 71, 76, 75, 73, 68 ,,, 52 ,,, 57, 55, 80, 79, 99, etc.

Account registers 50

Cash registers are not only unified forms of profitable and expendable orders, cash book and cashier report, but also accounting documentsallowing you to get the most complete information about cash movement. First of all, they include:

• The operating statement of the account 50 is the most common example of a synthetic accounting register on account 50, containing data on an incoming / outgoing balance and turnover for a given period.
• Account Customer 50 - This Register analytical accounting The account 50 is drawn up according to the cashier reports. At the same time, the Magazine Credit Charter 50 shows all actual payments from the ticket office by contacting accounts.
• The statement of the account 50 is a statement No. 1 is filled with Armaging Order No. 1 to detail the cash receipts produced by the debit. 50, indicating the cash report number, departments and correspondence of accounts.
• Analysis of account 50 is used as a consolidated circuit in turnover for the period (month, decade, quarter, etc.) indicating general revolutions and incoming / outgoing balance. It may be details for subconto and subaccounts.

Account Analysis 50 - Sample:

Account 50 in accounting - Postings:

• D 50 K 90 - Receipt of money from retail sale is reflected.
• D 50 K 51 (52, 55) - Discontinued with P / account (currency, special) cash.
• D 50 K 60 - returned by cash previously issued an advance payment.
• D 50 to 62 - the buyer paid in cash.
• D 50 to 66 (67) - Receipt of cash loan is reflected.
• D 50 to 71 - accountable person Returned debt to the cashier.
• D 50 to 73 - reimbursed the culprit caused damage.
• D 50 to 75 - contributed by the founder in cash.
• D 51, 52 K 50 - R / account (currency) money from the cash register.
• D 70 to 50 - issued a salary personnel from the box office.
• D 71 to 50 - issued in the subsection of the Cash Officer.
• D 66 (67) to 50 - repaid cash or interest.
• D 94 K 50 - the shortage of cash detected during the inventory is reflected.

Conclusion - we considered the main wiring of the account 50, the typical application of which is regulated by Order No. 94N of 10/31.00

Cash storage in institutions and IP is carried out at the box office. For analysis, accounting of cash flows 50 "Cashier" is intended. At the same time, the order of admission, consumption and storage of money should be carried out in accordance with the procedured by the legislative cash discipline.

Cash discipline - who is obliged to follow the rules?

Not all institutions and IP can do without the use of cash during their work. Periodically there is a need for calculating staff, with suppliers and buyers. For cash acquired goods and materials necessary to maintain the vital activity of the enterprise. It can be stationery, procurement of materials in the markets.

Working with cash, enterprises and IP are obliged to comply with the requirements of the cash discipline. With a responsible person for the implementation of cash payments, a contract for liability is concluded.

Cash discipline includes compliance with the procedure for working with money from account 50. Be sure to fix the movement of means (recovery and consumption) with unified form documents. The main ones are PKO and RKO. When filled them, blots and corrections are not allowed.

The result of cash flow is fixed in cash book Daily (subject to availability). All operations for the receipt and issuance of funds are reflected with the numbers of confirmation documents (RKO and PKO) and the maintenance of the operation.

Cash discipline establishes and restrictions on the use and storage of cash amounts - the cash limit. Calculations are made by the subjects themselves based on the daily need for cash and the amount of receipt.

In the presence of separate divisionsUsing cash calculations, the cash limit is established, considering both the revenue of these units.

The cashier's limit regulates the storage time of money at the box office. In order to avoid exceeding the established indicator, it is possible to periodically make excessive cash to the settlement accounts of credit institutions. Exceeding storage time is allowed in the days of settlements with salary employees and on weekends.

Restrictions on remnants may not be respected by small businesses and IP. They are allowed to keep funds in the cash desks without limitation. It is recommended to publish the appropriate local Akt.confirming such a right.

Example. The chamomile organization has established a cash limit in the amount of 50,000 rubles. At the beginning of the working day, the residue at the checkout was 17,841 rubles. During the day there were the following operations: Received payments from buyers in cash in the amount of 33,815 rubles and 16,592 rubles, cash was issued to the accountable person to buy stationery - 8,500 rubles.

The total parish at the cashier was 50,407 rubles:

DT 50 - CT 62 - 33815 rubles;

Dt 50 - CT 62 - 16,592 rubles.

Consumables are equal to 8500 rubles:

DT 71 - CT 50 2015 Cash is issued under the report

The cash balance at the box office at the end of the day is 17 841 + 50 407-8 500 \u003d 59,748 rubles.

Surplus amounts of 9,748 rubles must be submitted to the bank.

Failure to comply with cash discipline entails fines in the amount of up to 50,000 rubles for organizations, up to 5,000 rubles for officials.

Accounting account 50 "Cassa": subaccount, wiring, examples

In this video lesson chief Accountant, Expert of the site Natalya Vasilyevna Gandieva explains the accounting account of 50 "Cashier", there are typical postings on accounting and subaccount. To view click on the video below ⇓

You can download slides and presentation by reference.

Account 50 Account in Account: Subaccount

Information on cash of the company is reflected in the account 50, which is active. If necessary, the following subaccounts open to it:

1. 50-1 - the main cassting of the subject.
2. 50-2 - Operating Cashier. Used if the organization has a few structural units, outlets.
3. 50-3 - monetary documents. These are acquired documents for the fee having target orientation. These include coupons for food, fuel, aircraft and train tickets, vouchers for employees and others.

Subaccounta cash account Correspond to the main cashier, can reflect the following operations.

Working with CCT (cash register)

Many subjects in their activities are obliged to use the CCT due to the requirements of the legislation. These include enterprises receiving cash as payment among the population or counterparties. Cash operations in such cases are also subject to mandatory documentation.

All received funds with the help of the CCT are rendered to the basic cashier of the organization, as a rule, at the end of the shift (working day). Revenue can be transmitted using PKOs or directly reciprocated to the cashier.

If the institution provides for a separate post of cashier operating officer, then the cash delivery is accompanied by filling out a certificate report on the form No. KM-6, which contains information about the readings of the CCM counters and the amount of cash received. In small organizations, this form replaces the filling of the magazine for each KKM apparatus, registering the testimony of counters and cash flow.

Some categories of taxpayers are allowed not to use the CBC in cash settlements. In such cases, they should be prepared to pay asleep strict reports when paying forms or submitted commodity checksconfirming the fact of purchase. To subjects that may not apply the CCT include:

1. Organizations and IP on UNVD or on the patent taxation system.
2. Subjects, leading specific activities, the list of which is approved by law. This includes trade in kiosks, a variety of small trade, selling lottery tickets, valuable papers, Implementation of products of religious purpose and other works.
3. Institutions located in hard-to-reach and remote areas.
4. Pharmacy organizations in rural areas.

Despite the fact that the use of CCT for listed subjects is not mandatory conditionFor them, it remains the need to comply with other cash discipline.

Inventory of the cash register in the organization

The Inventory Commission is created with these purposes. When carrying out necessarily the presence of a materially responsible person. Confirming acts of acts ( inventory inventory) Can be designed independently. At the same time, the remnants of monetary documents are checked.

When detecting surplus or shortage it is necessary to obtain a written explanation of the cashier. All missing amounts are repaid at the expense of responsible persons in the presence of a contract of liability concluded earlier with them. If you do not establish the guilty (theft), all losses are debited by the enterprise.

The company has a central cashier (sch.50.01), in which revenue from the operating cash register (sch.50.02) comes. Question.1. How many cash books should be conducted at the enterprise.2. Operating office works with cash registerHowever, the check does not indicate the range of implemented goods, so the check is issued on total.. To write off the goods in the 1c accounting program, the implementation of the cash order is issued for each receipt of the cash order from the operating cashier, however, in the program there is a cross-cutting numbering of profitable cash orders for both cash registers. Is it possible and whether it is possible to lead one cash book.

1. Independently on the number of operating cash desks, one cash book is needed in the main key. 2. In the course of the day, the movement of money in operating cash desks is reflected in. Lead it for each CCT. Then the cash revenue from the operational is transmitted to the main cashier. Parish cash holders In the form No. KO-1, the main cash office is made on the basis of certificate reports of the cashier-operational in the form number of KM-6 or the summary report on all CCT in form No. KM-7. In accounting, cash revenue from the operating office mainly reflect the wiring debit 50.01 Credit 90-1. The numbering of profitable cash orders will be one only for the main cashier.

How to keep a cash book (f. Ko-4)

How to behave form No. KO-4, when the organization has several operating cash desks

But then how to postpone the entire cash revenue? Do not worry, everything is provided, the procedure is as follows. The movement of money in operating cash desks during the day reflects in the journal of the cashier-operating officer in form No. KM-4. Lead it for each CCT. Then the cash revenue from the operational is transmitted to the main cashier. There are employees and make records in the cash book. The basis for them will be the parish cash orders in form No. KO-1, which are compiled according to the control tapes of the CCT operating cash desks.

Such a regulation is provided for in paragraphs 4.6 and 5.2 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y, instructions approved by the Resolution of the Russian State Statistics Committee of December 25, 1998 No. 132.

Check whether the receipt of cash is reflected in the cash book correctly, as well as their spending, you can count the 50 "Cashier account" by turnover. This follows from the instructions for the account plan (account 50) and paragraph 5 of paragraph 4.6 of the instructions of the Bank of Russia of March 11, 2014 No. 3210-y.

What documents need to be issued during the operation of the cash register

End of working shift

At the end of the work shift, the cashier operator:

• based on the Z-report, records the log of cashier-operating officer in the form number of KM-4;
• makes a certificate-report of the cashier-operator in form No. KM-6. This document also reflects the readings of the control and summing meters, the size of revenue for shifting and the amount of money returned to customers. The report is compiled in one instance and together with the revenue is transmitted to the main cashier.
• returns the senior cashier of the main cashier amount of money obtained at the beginning of the shift for the exchange and initial settlements with buyers. This refund is recorded in the bookkeeping book taken and issued by cashier cash in the form No. KO-5. In confirmation of the return of this amount, the senior cashier is described in column 9.

Such an order is provided for in paragraph 6.1 of the Model Rules approved

To account for the presence and movement of cash in the cash desks of organizations, an active account 50 "Cashier" () is intended for accounting for organizations. We will tell us about the subaccounts opened to it and analytical accounting in our consultation, as well as give typical accounting records in account 50.

Subaccount account 50

The list of discovered subaccounts to the account 50, the organization determines independently taking into account its management needs, based on the purpose of analysis, control and reporting. The account 50 adopted by the organization 50 is approved as part of the working plan of accounts in.

The accounting account plan provides for opening, in particular, the following subaccounts to account 50 (the order of the Ministry of Finance of 31.10.2000 No. 94N):

Naturally, the analytical accounting of cash (for example, on bills) is not conducted. Analytics required for accounting monetary documents. It is built by type of such documents.

Typical wiring on account 50

Let us give some typical accounting records on account 50 (order of the Ministry of Finance from 31.10.2000 No. 94n):

The account 50 "Cashier" is intended to summarize information on the availability and cash flow at the office of the organization.

By account 50 "Cassa" can be opened by subaccount:

50-1 "Cassa organization",

50-2 "Operating Cassa",

50-3 "Monetary Documents", etc.

On subaccount 50-1 "Cassa organization" takes into account cash at the office of the organization. When the organization produces cash operations with foreign currency, then the corresponding subaccounts should be opened to the account 50 outlooked accounting movements of each cash foreign currency.

At the subaccount 50-2 "Operating Office", the presence and movement of cash in the cash desks of commercial offices (marins) and operational sites, stopping points, river crossings, vessels, ticket and luggage ticket offices of ports (marins), train stations, ticket office, ticket office Communication branches, etc. It opens with organizations (in particular, transport and communications organizations) if necessary.

On subaccount 50-3 "Monetary documents" are taken into account in the office of the organization postage stamps, brands state duty, Week stamps, paid flights and other monetary documents. Monetary documents are taken into account in the account 50 "Cashier" in the amount of actual acquisition costs. Analytical accounting of monetary documents is conducted by their species.

The debit of account 50 "Cassa" reflects the receipt of funds and monetary documents in the office of the organization. The loan of the account 50 "Cashier" reflects the payment of cash and the issuance of monetary documents from the organization's office.

Account 50 "Cassa"
corresponding to accounts

Application of account plan: account 50

• How to recognize compensation for delay in the payment of earnings?

  From 30,000 to 50,000 from 50,000 to 100,000 ... wage (reflect using account 70 "Calculations with personnel by ... other expenses (reflected with the application of account 73" Calculations with personnel by ... the date is recorded In the debit of account 91-2 "Other expenses" and ... account credit 73. Accordingly, when paying compensation ... Record on the debit of account 73 and the account of account 50 "Cashier" (51 "Current accounts"). Despite .. .

• Guide on prosecution of business crushing

  General remote management of bank accounts. Looking for the first arbitration court of appeal ... The right of disposal on accounts cash and receiving banking ... cash (received on account 50 "Cashier") of interdependent societies and IP ... issuing money from the cash register with the basis of "into account". ... printing LLC The only owner of the account is the IP. Looking for an arbitration ... work, independently managing his account and reducing reporting, which ...

• Recalculation of the mediation transaction in the sale agreement: what to pay attention to?

  On his own behalf, but at the expense of the committee (paragraph 1 of Art. 990 ... according to the mediation contract or at the expense of the cost of the mediator produced by him ... The goods are listed on its current account after the sale of goods. Also in ... year and Turns on accounts 50 "Cashier", 51 "Settlement account", 62 "Calculations with buyers ...

• Online cashiers and trading operations in "1C"

  Electronic checks. The transition to online cash offices brought changes to the reflection of trading ... We produce in the section "Bank and Cashier - management of a fiscal device". List ... Located in the section "Bank and Cashier - Cash shifts". At the time ... Opening of the cash shift is recorded "Organization", "Cashier KKM", to which the device is connected ... a fiscal registrar (section "Bank and Cashier" - "Management of the fiscal device"); Cash forms ... Wiring: DT 51, 50.01 CT 62.02 (account of advances with buyers ...

• Payment of holidays due to the created reserve

  Which must be calculated by the created vacation reserve. Summer - ... Application of a personal accounting account when reflected ... Institutions are obliged to reflect on the account of the reserve of the upcoming costs of obligations for ... vacation, applies 0 401 50,000 "...; 730 819 vacations made from the office of the institution (6,300 - ... in advance, such payments on the accounts of the reserve of the upcoming expenses are not reflected ... The vacations are accrued, the account is used 0 401 50,000 "...

• Return money to the buyer when using online cash offices

  Debit 62.02 and Credit 50.1, Currently ... If the refund is spent through an online cashier? The organization returns to the buyer (subscriber) ... 62.02 and Credit 50.1, currently ... the advances received "Credit 50. Justification of the position: as explained ... Instructions for applying an accounting account plan of financial and economic activities ... The received advance to the buyer from the cash desk in accounting is necessary ... "Advances received" Credit 50 - Returned Advance (prepayment) to the buyer. ...

• Application of off-balance accounts

  339 INSTRUCTIONS No. 157N Offline account 04 "Debt of insolvent debtors" ... Making changes to the off-balance account 04 Debt of insolvent debtors ... institutions of the subject of the Russian Federation - from 50,000 to 500,000 rubles ... municipal budgetary institutions - from 50,000 to 200,000 rubles ... the account of cash transactions, as well as in the cashier ... accounting subject. In addition, the specified account is intended for ... Cash Accounts, as well as from the Cash Region ...

• Profit tax in 2017. Clarifications of the Ministry of Finance of Russia

  Carrying out operations produced at the expense of target revenues, then ... before the taxpayer is covered by insurance compensation Within a certain ... the sum of the specified interest on the current account (at the cashier) of the taxpayer. The letter from ... overdue debt should be covered by insurance compensation. Therefore, there is no ... the right of ownership of not less than a 50 percent contribution (shares) in ... the lender organization is more than 50 percent, and the share of indirect participation ...

• Accounting at the grocery store

  Which should be conducted on the synthetic accounts of accounting. Analytical accounting is carried out on ... derived from analytical accounts. Synthetic accounts distribute residues on analytical accounts, accounting for an accounting ... Reflects the purchase amount. After removing the cashier and testimony with the CCM cashier ... and credit wiring: debit account 50, subaccount "Cassa organization"; Credit account 90 "Sales", subaccount ... "Revenue"; Debit account 90 "Sales", subaccount ...

• The worker acquired a tool at his own expense and brought a check in the accounting department - how to make a purchase

  The production activities of the instrument at their own expense can be issued in the order that ... the following. In accordance with the plan of accounting accounts of financial and economic activities ... The resulting inventive material values \u200b\u200bis designed to account 60 "Calculations with ... Record: Debit 73 Credit 70 (50, 51) - debt is repaid ...: The organization issues cash Money from the ticket office to the purchase of goods ... cashless paymentThis is indicated bank account individual, on which...

• Gifts, donations, sponsorship: How to take into account for the purpose of tax profit?

  Commercial organization listed free of charge 50,000 rubles. For the implementation of the educational ... commercial organization Freely listed the institution 50,000 rubles. to exercise educational ... your family budget, to the settlement account of the institution. It is not allowed forcing ... funds should be made to the current account of the educational institution. Any initiative group... directions by sacrifices (directly to the settlement account (at the cashier) of the organization or through the agent ...

• What exactly applies to executive expenses?

  Case expenses are taken into account in accounts 26 " General running costs"Or ... for sale" in correspondence with accounts: 60 "Calculations with suppliers ... on the organization of food delegates. Correspondence of accounts Amount, rubles The maintenance of the operation Debit ... 71 "Calculations with accountable persons" 50 "Cassa organization" 30,000.00 issuance ... Representative expenses Payment from the current account will affect the posting: 76 subaccount "..." 51 "Calculated Account »10 000.00 Paid for transport services ...

• Calculations with accountable persons

  510 WORKABLOVY CUMBER 18 0 208 00 667 Reimbursed from the cashier's reservoir ... Offline account 18 Example 1. OWNER autonomous Institution Cultures are issued from the cashier ...., and the unsighted balance of 50 rubles. I entered the card through ... Offline account 17 (CODE code 510) 4 208 34 667 50 enrollled ... on the front account The amount made to ... 23 610 Wash Abansive Account 18 (CODE code 610) 50 * * * Highlight the main ... persons are conducted on the relevant analytical accounts of the account 0 208 00 000 s ...

• Tax accounting of expenses for a foreign business trip

  Foreign currency paid in the amount of 50% of the rate of costs for the payment of daily ... Admission of money in the office of the organization with a currency account and issuing them from ... x 68,5801 rubles / euro) 50 52 68 580.1 issued ... 68,5801 rubles / euro) 71 50 68 580.1 25.09 ... x 69,0737 rubles / euro) 50 71 6 907.37 reflected ... x 70 руб. / Euro) 71 50 70 000 25.09.2017 .. . Euro x 68 rubles / euro) 50 71 6 800 Responsible costs ... An employee advance in rubles 71 50 70 000 25.09.2017 ... 825 Returning to the cashier The amount not consumed by the accountable person 50 71 8 ...

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

  Refer to the payment of material assistance in account 84 " Undestributed profits (... Instructions for applying an accounting account plan of financial and economic ... Monthly lists for free to the account of the trade union organization membership trade union contributions ... Contributions are listed by the employer to the trade union bank account, open by decision ... It is reflected in the organization's expenses. 84 "Retained earnings (uncovered ... 73 50,000 paid material aid From the cashier 73 50 50 000 ...