What program is a consumable cash order. Sample Filling Consumable Cash Orders

Sample fill expenditure cash Orders in reports You can download on our website below. From the article you will learn about what you need to enter in each line of the form when the expenditure cash order is designing (RKO).

How to give money into account

Accountant when issuing cash to the report on the expenditure order, it is necessary to adhere to certain rules established by the procedure for conducting cash operations (paragraph 6 of the instructions of the Central Bank of the Russian Federation of 11.03.2014 No. 3210-y). Consider the main actions when issuing money:

1. The employee accepts a statement that provides a request for issuing a certain amount for a specified period written in free form to the head of the head. The decision of the head, its signature and date is checked. Instead of a statement in the accounting department, a decorated operational document may be transmitted (order / order). Such a statement (order / order) serves as the basis for issuing money to the report.

IMPORTANT! From 19.08.2017 the absence of debt on accountable amounts is not a limitation to obtain a new advance (paragraph 1.3 of instructions No. 4416-y).

1. Next, the expendable cash order is drawn up in a single copy. Signed by an accountant or leader (if there is no accountant and he (head) combines the position of accountant and the leader).
2. The decorated RTO together with the statement is transmitted to the cashier who checks all the points of the consumor on the correctness of filling, is checked with the document - the basis of issuance.
3. The cashier prepares the money, checks the personality of the accounting program on the passport received from him, transmits it to it for a signature.
4. After the signature, the cashier employee cashier issues money and puts his signature in RKO.
5. Then recorded in the cash book.

IMPORTANT! Individual entrepreneurs In accordance with the indication of the Central Bank of the Russian Federation No. 3210-from June 1, 2014, it may not work out the acquisition and expenditure orders at their discretion and do not conduct a cash book.

Sample RTO for issuance in the report: what document consists of

Looking at the blank expenditure order, It is possible to conditionally divide it into three main parts:

• the first indicates the details of the document;
• in the second is written, for what goals and to whom the money is issued, with the prostate of the corresponding accounts and signatures of responsible persons;
• the third is issued by the procedure for issuing cash with signatures of performers.

Here you can download the CAS-2 expenditure order form, approved by the Resolution of the State Statistics Committee of Russia of 08/18/1998 No. 88.

Consider a sample of the last filling of the RTO on the report - what information and how to enter it.

Corrections when filling RKO are not allowed. The document must be decorated without errors and blots. In the organization, the head can perform the functions of an accountant and cashier. In this case, it is recommended to publish the administrative document on the imposition of the accountant's responsibilities for the head.

To find out what documents are the rules for filling out the expenditure cash order, read the article .

The foundation in the RKO when issuing a report

As we have already found out, money in the report can be issued on the basis of published administrative document or application reports signed by the head. The statement is allowed to write both from hand and submit in print. It may have something like this:

Director of Dawn LLC

M. M. Schipovalov

from the driver Yu. V. Zvyagintseva

Statement

Please give me 1,000 rubles. 00 cop. (one thousand rubles) for a period of 10 calendar days to purchase fuel and lubricants for a service car.

Yu. V. Zvyagintsev 11.05.2018

Allowed

Director ______________M. M. Schipovalov 05/11/2018

When designing an RKO in a row to indicate the base, "under the report" is written and the document ("statement") is specified with the date of its preparation. The application form is also recommended to approve the order of accounting policies As an annex to the Regulation on settlements with accountable persons.

IMPORTANT! From 01.06.2014, on the basis of the fact that an employee of the organization is considered a person working in both the labor and civil law contract, money under the report may also be issued to persons who have entered into a civil contract with the organization.

Want to know when can receive the director of money in the report? Then read the article .

PCO fill sample accountable person

A beginner accountant, as well as those practitioners who want to check themselves in the correctness of filling RKO accountable face, we suggest downloading a sample of filling out the expenditure order right here.

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It must be remembered that before starting to fill it, the accountant should receive from his employee his own statement, enchanting by the head. It is necessary to draw up the expenditure cash order, it is impossible to make mistakes and make corrections. To do this, we advise you to download our sample and always have it at hand.

Comply with the procedure for issuing funds for the report and control them target use may I help internal documentdescribing the procedure for calculations with accountable persons.

You can download a sample of such a document in the article.

Compliance with cash discipline is one of the most important duties of any legal entityengaged in entrepreneurial activities. To do this, he has to fill in special documents that record both arrival and consumption of money at the checkout.

Such documentation includes the acquisition and consumable cash order (PKO and RKO), cash books.

The order of their filling is strictly normalized and in case of insufficient compliance, it is possible to run into trouble with the test bodies. For entrepreneurs to avoid this and completely imagined with what the following information is proposed.

Filling form KO-2

The form of KO-2 or RKO is an essential document in the field of cash discipline. Unlike PKO, the obligation to fill it does not arise during the receipt of money on the cashier, but when they are issued. But as in the case of PKO, RKO is issued signed by the chief accountant or the face of his replacement. In addition to him, the paper brings the cashier as the person responsible for the issuance of the person and the recipient of the cash.

In 2015, and subsequent years, only entrepreneurs' legal entities are obliged to issue a form of RCA, since since June 2014 such a duty was listed with individual entrepreneurs.

The latter no longer need to make any documents relating to the category of cash discipline, including cash books.

Blank RKO, wearing a name of KO-2, in 2015 and 2016. remained the same as before. You can make sure that if you download it.

Cash order

What, the document can be downloaded completely free of charge in various formats.

A sample of filling RCO is available to anyone, but also to see it, you also need to know the fill rules.

Sample Filling Consumable Cash Orders

These rules are quite simple, but without them is impossible successful reporting.

• The first line is intended to indicate both the name of the organization leading RKO and the legal form of its activity.
• If the company has an OKPO code, it fits into the appropriate graph. It must fully coincide with the data from Rosstat. If it is absent, then you can put a fiber, as in other cases where the string is not filled.
• When filling out the papers not the parent company, but its structural unit, the name of the latter fits into the graph intended for this.
• The field is intended for the document number, the RCO number fits on the basis of through the numbering from the beginning of the calendar year.
• Inserted to the required line, the filling date should coincide with the day when the money was actually issued from the cashier.
• In the string dedicated for this, the structural units enjoy their code. Otherwise, the battle is made, as noted above.
• The account number, the debit of which makes the issuance of money, should be specified in the column "Corresponding account, subaccount". To fill it, you need to be checked with accounting accounts:

1. In the event that an enrollment is credited to the bank account - 51;
2. If money is needed for calculations with contractors or suppliers - 60;
3. If they are needed for paying salary - 70;
4. For calculations with all sorts of accountable persons – 71;
5. With employees, but not by salary - 73;
6. Revenue payments to the founders - 75-2.

• If the company does not have an analytic code, then in the appropriate column you need to put a fiber.
• The credit account number in which cash issuance is displayed from the cashier is indicated in the "Credit" string.
• The amount should be indicated in the numbers in one line and letters - in the other below. Kopecks are indicated by numbers and in the last version.
• If the target coding system is used, then you must fill in the string that is designed for this.
• In the column intended for this, the name of the person or the name of the organization, which is issued in cash from the cash register.
• In the next line, it is indicated for what reason, for what purpose was made.
• If documents are attached to RKO, their details fit into the "Appendix" line.
• The corresponding lines filled data on the head of the legal entity and its chief accountant. They put their signatures.
• Indicate data on the recipient. It fills in the graphs on its own, entering and issued by the sum letters (if there is a penny, they are numbers). At the end puts his own signature.
• The cashier discharges data from a document that is evidence of the identity of the recipient. Usually - this is a passport.
• A row with data about yourself and his signature, the cashier is filled only after he gives money to the recipient.

Fix any errors after filling strictly prohibited.The head of a legal entity is not obliged to put a signature directly to the document, if he signed on the papers from the application.

The completed order is not necessary to issue a cash recipient - it remains at the checkout.

Today, any current sample of filling RKO, including in 2015 you can free download on the Internet.

Example of filling out the expenditure cash order

Or see in this article.

• For calculations with contractors or suppliers;
• Issuance of cash from the cashier to the employee's mats;
• For transfer to a bank account.

Each form clearly shows the simplicity and complexity of the proper compliance of the cash discipline and filling the RKO.

Our society cannot be submitted without operations, in one way or otherwise related to money. Daily countless organizations exchange cash with individuals. And naturally, special documents have been created for the legitimacy of this process. One of these documents is RKO.

• .Excel

Expendable cash order is a document, upon presentation of the cash from the cashier. This document has a unified form of KO-2, confirmed by the decision of the State Statistics Committee of Russia of 18.08.98 No. 88.

According to Articles 14 - 21 "Procedure for conducting cash transactions in the Russian Federation", approved by the decision of the Board of Directors Central Bank Russia September 22, 1993 No. 40, there are a certain regulation of filling in the form of KO-2 and issuing cash to the cash desks of organizations.

In what cases is the form of KO-2

According to the provision of the Bank of Russia No. 373-p, the use of the KO-2 form is permissible in the following cases:

• If you need to list the organization's monetary revenue to the bank's account.
• When cash, you need to use an employee to implement them entrepreneurial activities for the purposes of this organization. In this case, the document needs to specify the amount of funds to the extradition and the period for which it is issued.
• When issuing money an employee for personal expenses.
• When cash is necessary for the needs of the enterprise (for example, equipment repair), then the document indicates a specific purpose for issuing them, which does not contradict the instructions of the Central Bank of the Russian Federation No. 1843-y.
• When a private entrepreneur will remove money for the needs of its own private enterprise, while there are no other employees in its enterprise besides him.

Filling the expenditure cash order

Fill the document has the right only accounting worker (or responsible for this person). A document is issued in a single copy.

In the case of errors in the design, the document is considered invalid.

Filling a header

In the document header, you must specify the name of the organization and, if there is a name of the structural unit. Otherwise, a dummy is put.

Filling graph

OKUD form code (all-Russian management documentation classification) - 0320002. Enterprise code (organization) in OKPO (general classification of enterprises and organizations) can be found in Rosstat (early Goskomstat).

The number of the document must correspond to the number in the registration log of the receipt and expenditure cash documents. The magazine has the form of KO-3.

The date of the compilation of the expenditure order must comply with the date of issuing cash from the cash register. The corresponding column indicates the date of Arabic numbers in the following format: DD.MM.YYYY.

The graph "Debit, the code of a structural unit" should be filled if the issuance of money is made in the structural division of the organization (the structural unit is called a department working in an individual direction and not intersecting with the main activity of the organization except the personnel department, accounting and general administration. Example of such a unit : Store Department). Otherwise, a dummy is put.

In the column "Debit, the corresponding account, subaccount, the account number must be indicated and the number of the subaccount, the debit of which reflects the dedication of funds from the organization's cash register. In other words, the account number should be specified here to which funds should be received.

The column "Debit, Analytical Account code" indicates the corresponding accounting code specified in the column "Debit, a corresponding account, subaccount". This graph is filled in the event that the organization provides for the use of such codes. Otherwise, the graph is crossed.

The Credit Count must contain the account number, on which funds are removed from the cash register. That is, the account number from which the money is listed.

In the column "sum, rub. Cope indicated by Arabic numbers in Russian rubles money amountissued from the organization's office.

In the "target code" column, the application code for the use of received funds is specified. This graph is not filled in case the organization does not use the corresponding coding system.

Filling strings

Filling rows in the form of KO-2 is performed as follows:

• In the "Subject __" row, a fully name is written to the person to which funds are issued, in a dutiful case.
• In the "Base __" line, the accountant must specify the content financial operation, that is, the goal, the reason or on the basis of which reason is the transfer of funds this person. Depending on the objectives described in the "In which C-2 form is used," the following is prescribed in the line: "Cash revenue for transfer to the bank account", "for payment for services", etc.
• The line "Amount __" indicates the amount of funds removed from the cash register. Moreover, the rubles are indicated by the words from the beginning of the line and from the capital letter, and a penny - numbers. The remaining place after the recording is crossed. It should also be noted that if in the column "amount, rub. Cope The amount issued is indicated with a penny, regardless of the numerical value (for example, 500-00), a penny ("five hundred rubles 00 kopecks") should also be indicated in the string. If the value is not specified in kopecks (500-), it does not indicate it in the string ("five hundred rubles").
• The "Appendix __" line indicates the accompanying documents, on the basis of which funds are issued from the cashier.

If the funds are issued to the face of a third party company, then among documents it should have a power of attorney from its organization to receive funds .

Video: How to fill out the expenditure cash order

Requirements for the operation

The expendable cash order decorated by an accountant should be necessarily registered in the magazine registration of profitable and expenditure check documents. Further, it is subscribed by the head and chief accountant (or face with the relevant authority). It is worth noting that the charter's signature is not obligatory if this is available in other documents attached to the consumption.

The correctly filled form is transmitted to the cashier, which is obliged to check the correctness of the preparation of the document and require an identity card. Cashier cash is obliged to give only the person whose data is listed in the form. If an error was made at the design of the form, then the cashier is obliged to return the form into accounting.

Next, in the line "I received __", a person who issues money from the box office should indicate the amount obtained, already filling out the same rules for which the "sum __" line is filled in, sign and put the date in the appropriate lines.

Funds can be issued both in the Russian and in foreign currency

After the implementation of the money issuance, the cashier is obliged to fix the recipient's passport data in the "on __" row. Then, sign, give the signature decoding and put the date the operation in the corresponding lines. In the documents attached to the consumance, it should put the print "paid" or stamped them with the date of the operation

It is important to remember that the order form remains at the checkout after issuing money!

Maintain RKO in electronic form

RCO is permissible and in in electronic format. It is important that the design corresponds to the unified form of KO-2.

You can conduct the form of KO-2 in special programs, for example, "Buxoft online", "1C: Accounting" and others. In this case, the sequence and the rules for filling out the document are preserved.

The document in the form in the form of KO-2 must be printed on the printer before issuing cash. After printing, he is signed by authorized persons, and the further procedure does not differ from the above described above.

Thus, the removal of cash with the help of the CAS-2 expenditure order is completely legal and should not cause difficulties when used.

Each owner of the company is obliged to realize responsibility when using cash. The basis is the correct conduct of all actions with cash in cash. In this regard, certain criteria should be clearly observed. Cash discipline provides properly executed documents and any cash circilities Enterprises. For example, an appropriate document is applied to record all cash spending. Its significance is essential. This document is a consumable cash order. About this further in more detail.

What is a consumable cash order?

The answer to this question is simple. Among the main documents for fixing the movements of cash, the acquisition and expenditure cash order are distinguished. They are absolutely not tied to the implementation of accounting. For them, only paper carriers are used due to the fact that such papers need to have a personal signing of responsible persons. It is important to know. Also, the expenditure cash order must sign the subject, which makes money. It should be noted by the fact that the law is prohibited to assign these documents using an electronic digital signature.

Purpose

The supplied cash order form is a certain step in the issuance of cash from the cash register.

In this document, other than the amount, the identity of the recipient is also indicated, and the grounds for issuing money are noted. The form of this order (KO-2) is unique and approved for the mandatory use of all IP. It is used by organizations that have a cashier and carry out appropriate operations. The expenditure order form does not apply to strict reports and cannot become their replacement, but it is subject to compulsory accounting in the registration journal on consumables and profitable cash orders.

Application

When filling out the specified document, adhere to certain rules. This action is regulated by Art. 14-21 "The procedure for conducting cash transactions in the Russian Federation." The issuance of cash from the office of the organization is possible only with a certain filling of the relevant order. Under it implies accounts, payment statements and other appropriate materials that fall under strict reporting.

Expendable cash order must sign individuals responsible for keeping this documentation. It is important to know. Under them imply a cashier, accountant and director of the company. It should be noted that the head of the Organization cannot sign the specified form when acts of work, accounts, applications and other materials that have its resolution are attached to it. To obtain funds on this warrant, the person who issues their issuance (cashier) should be given a passport or other document that certifies the identity of the recipient. This is an important condition. In this case, the passport details are indicated in the form of KO-2. Also in this case, the recipient will need to write a receipt of cash. Its presence is mandatory. If the specified order is issued without it, then the cash that is issued by the cashier will be considered a shortage, as a result of which they are fully charged from a responsible person. Also, on the specified warrant, it is possible to get cash by proxy. In this case, the form indicates completely the name, name and patronymic of the recipient. In the form of KO-2, the issuance of money can be carried out on the day of the preparation of this document. The design of the specified form is carried out in one instance. He is stored in the enterprise. It is also necessary to register the expenditure cash order in the CO-3 magazine.

Filling order

There is a document in which all the features of filling the form are indicated. The procedure for maintaining cash transactions of the Russian Federation determines all aspects of registration of cash orders. Fill and sign these banks can only managers, senior accountant or IP. Conducting a cash order is allowed by machine-written text. But the laws of the Russian Federation does not say about the limitations of the filling form. So, handwritten text is also allowed to use. Only he must be readable. If the order is incorrectly filled, then it is considered invalid. Special attention The column "base" should be given. It is important to consider. As statistics show, it is often not taken into account. But she, as well as the rest, is mandatory to fill and make up a very important part of the order. If in this graph, the base is a salary, then it is necessary to take into account all taxes and payments.

How to fill out the expendable cash order?

There is nothing complicated here. Do you need to fill out the expenditure order? Blank in this case contains the following graphs:

As a rule, the numbering begins with a unit from the beginning to the end of the year.

In the "Date of Compilation" column, you need to enter the date when the money will be issued from the cashier.

- "Debit" - the number of the corresponding account with regard to funds. Can take different meanings depending on where money goes.

- "Credit" - the account of cash accounting.

- "Amount" - the amount of cash to issue (indicated by figures).

- "Note" - the data and full name are indicated here. Recipient.

- "Base" - the essence of the operation is displayed. That is, on the basis of what you need to issue money. For example, payment of salary.

- "Amount" - the amount of cash to issue (indicated by the words).

- "Appendix" - a list of all additional documents is given: those materials that are attached to this form are indicated. In this graph, you need to fully indicate the document number and date.

The recipient is obliged to record the full amount of cash in words. You should also put your signature and date. Then the document confirming the identity of the recipient is indicated.

Features of filling

In many sources there are step-by-step instruction on the design of the expenditure cash order. However, not all entrepreneurs relate to this with great responsibility, given all the features of the process. For example, the filling of the cash order occurs only before issuing cash. We must not forget that the necessary sum of money is recorded by the recipient himself. This moment in most cases is violated by the IP itself. It should also be remembered that the specified sum fits in princess. Upon receipt of money by attorney, it is also necessary to be attentive when filling out a blank. This process should be clearly described in the document. Duplicates of the cash order in no case should be. It is done in a single copy. Corrections or blots are categorically prohibited. Since the order is an official document, the print is a mandatory attribute. But when creating RKO, it is not necessary. Especially if there are other documents, certified by the seal to it (materials of primary accounting can be attributed to them. Printing becomes unnecessary when the receipt of funds comes from a legal entity.

Nuances

The salary expense order needs to be properly filling and drafting. Each employee of the enterprise can be issued wage According to the individual cash order. However, there is another option. It provides that one order can be drawn up a list of several recipient staff. But in this case, each of them is indicated by the amount available for payment. With such a correctly filled order, an appropriate statement can be created.

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We looked at the special moments of the design of such a document as a consumable cash order. All IP will be useful to have a ready-made sample with correctly filled in graphs. It is necessary to explore all aspects of its design. Initially, the proper compilation of this document will make it possible to simplify the calculations and avoid problems when checking. This is one of of essential factors business.

Cash documents include: Expendable cash order (RKO), receiving Cash Order (PKO), cash book. Consider the examples of filling out the consumable cash order (consumage).

Filling out the expenditure cash order (RKO).

Expendable cash order is used to issue cash from the cashier. it unified document (CO-2 form). He discharges a cashier or other authorized person in one copy.

How to fill out the expendable cash order?

At the top of the consuming is written the name of the organization, its structural unit (if any). If there is no structural unit, then we put a dummy. At the top of the right part of the organization codes on the basis of a certificate from the State Statistics Committee.

The "document number" is assigned in order as money issues from the cash register. Numbering begins from the beginning of the year.

Date of document - Date of issuance of money from the box office. It coincides with the date in the registration journal of the receipt and expenditure checks (KO-3). The date is indicated in the format - DD.MM.YYYY.

In the column "Debit" and "Credit" indicate accounting accounts of the operation at the checkout. They are filled with an accountant. The graph "Debit, the code of the structural unit" is filled, if the company has such a unit and the issuance of money is carried out in it.

In the column "Debit, the code of analytical accounting", the code is indicated if it is applied in the organization, or the dummy is put.

"Credit" is the accounts of the ticket office from which money is issued. In synthetic accounting, this account is 50 "Cassa".

"Amount, rub. Cop." - indicates the amount issued from the cash register, numbers.

In the "target code" column, codes are indicated if they are accepted in the enterprise.

According to the line "Put" Full name is filled. An employee of the organization, which is issued money, in the parental case.

On the "Base" line, the content of the financial transaction is written.

According to the line "sum", the amount indicated above on the consumable cash order is repeated. She is written with a big letter first in words. Kopecks are indicated by numbers.

In the "Appendix" - documents are indicated, on the basis of which money is issued from the cash register. If the money receives an employee of a third-party organization, it is necessary to specify the data in the power of attorney, which is issued from the cashier. Power of attorney is applied to the consumable cash order.

RCO is registered in the C-3 cash records journal and is assigned to the head of the head of the organization and the chief accountant.

The string "received" fills the recipient himself. It fits the resulting amount in words, kopeck numbers. Then the recipient of funds puts its signature and the date. The name of the document is written below, on the basis of which the money is issued to the recipient. Most often it is a passport or a certification document. Why do we need passport data on the consumility? This is necessary if a conflict situation has arisen about receiving money. Suppose you presented to you a complaint that I didn't receive money, then you can prove it to his passport data and signature. This is especially important when you give money by proxy, since the power of attorney can be a lime, for example, when the employee quit, and he remained a power of attorney (yes, it happens in practice).

The line "issued a cashier" is filled with a cashier or an authorized face after issuing money on RKO. According to it, the cashier assures the consumility with his signature and its decoding.

RKO is not transmitted to the hands of money recipients. He stays at Cashier.

The blank of the consumable cash order can be.

Filling the arrival cash order (RKO).

The acquisition of the cash order is used to make cash when they arrive at the office of the organization. This is a unified document (CO-1 form). He discharges a cashier or other authorized person in one copy.

How to fill out the receipt of the cash order?

The acquisition of the cash order (PKO) consists of two parts: the most profitable order and receipt, which, after filling, is issued to the person who has made money in the cashier. The consumator can be discharged both manually and electronically. Drabs and corrections in the visitors are not allowed. In this case, they need to rewrite.

At the top of the RKO, the name of the organization and its structural unit (if any) is filled. In the absence of such, the dock is put.

"Codes" are filled on the basis of reference from the State Statistics Committee.

The receipt number is indicated in the order of cash transactions. Numbering begins from the beginning of the year. RCO is registered in the CO-3 registration journal.

"Date of compilation" - the date of the posting of money (the receipt of money in the cashier). Format of the dates of the consumable DD.MM.YYYY (for example, 25.05.2012).

Graphs "Debit" and "Credit", as in the expendable Cassov order, fills in an accountant. According to the debt of the account, the account is always setting the accounting of operations at the checkout (synthetic account 50 "Cashier").

In the column "Amount, rub. Cope." Writes money amount introduced to the cashier. It is indicated by numbers. The graph "target code" is filled if the organization applies coding system.

The column "accepted from ___" is written by the FIO of the person who made money to the cashier, in the parental case, and if the payment is made by the representative of a third-party organization, then the "Name of the Organization" and the FIO of the Commissioner.

The category "base" - the content of the financial operation is shown or a document on the basis of which the payment is made.

On the line "sum" indicates the amount of payment taken to the cashier. The amount is written from the beginning of the row with a capital letter in words, but a penny numbers. If the string "amount" is not fully filled, then empty places are forth.

On the line "including" the amount of VAT figures, or recording "without tax (VAT)" is made.

In the "application" indicate source documentsthat must be applied to the order.

In the receipt, the same entries are made to PKOs as in PKO. On Kuitka and PKO sets a stamp "paid for". The receipt is broken down and passed to the making money.

Cashier's receipt signs the cashier and sights chief Accountant or other authorized person.

The form of the parish cash order can be.

Filling a cash book.

Cash book - a consolidated document in which all cash transactions are recorded: both cash flow and their issuance. Unified form Books - form KO-4.

The book can be filled both manually and electronically.

Order of reference cash book electronic way.

In the morning of each next working day, the cashier needs to prepare two printouts: "Cashier Report" and "Deposit List of the Cash Book". They contain the same details for filling. They are numbered in order since the beginning of the year.

In the printout of the last deposit sheet of the month and the year, the total number of sheets for each month (year) is indicated. The cashier needs to check the correctness of the print, then sign them. The contributing sheets of the cash book remain at the checkout and are stored during the year, and the report with the attached acquires and consumables are transmitted to the accounting department.

All contribution sheets of the cash book as needed or at the end of the year are stitched and sealed, certified by the chief accountant and leader with signatures, indicating the total number of sheets.

The procedure for maintaining the cash book manually.

When manually conducting a cash book, it starts at a certain period, based on the number of operations. The sheets of the book still prior to its use, are numbered, sealing and certified by signatures of the head and chief accountant on the last page. The cash book is sealing with a wax or ordinary seal.

If the cash book sheets are not fully filled, they are firing.

At the end of each day at the cash book is displayed total amount The arrival and total amount of expenditure documents conducted during the day, and also calculates the rest of the day. Maintaining a cash book controls the chief accountant.

In order to get a free book, enter the data in the form below and click the "Get Book" button.