Accounting for cash transactions lecture. Accounting for cash transactions
Theory accounting: lecture notes Daraeva Yulia Anatolyevna
6. Accounting for cash transactions
6. Accounting for cash transactions
Cash transactions- these are operations related to the receipt, storage and expenditure of various Money coming to the cash desk of the organization from servicing bank. The receipt of funds to the cash desk from the current account in accounting is reflected in the following entry:
Debit account 50 "Cashier", Credit account 51 "Settlement account".
Primary documents:
1) an incoming cash order (for processing the operation of receiving cash at the cash desk for any reason from one person);
2) an account cash warrant (for processing the issuance of cash from the cash desk to one person for any needs);
3) cash book;
4) payroll;
5) register of receipt and expenditure cash orders;
6) a book of accounting for money received and issued by the cashier, reporting to public distributors of wages and cashier operations.
Incoming cash orders and receipts for them, as well as outgoing cash orders must be filled out without blots, clearly and clearly. The book of the cashier-operator must be numbered, laced and sealed with the signatures of the chief accountant and the head of the enterprise. The seal of the organization must be on each cash document.
The maximum amount that can be in the cash register is determined by the limit. The limit is set centrally.
All facts of receipt and issue of cash at the cash desk are taken into account in cash book(typical form). It must be numbered, laced, sealed with a wax seal and certified by the signatures of the director and chief accountant. Entries in it are kept in 2 copies under carbon paper. The second copy (tear-off) is the cashier's report, it is transferred to the accounting department with receipts and expenditures every day at the end of the working day.
Accounting for current account transactions
The bank makes acceptance, issuance and non-cash transfers according to documents of a specific form. Main documents:
1) for cash payments:
a) cash check;
b) an announcement for a cash contribution;
2) for non-cash payments:
a) acceptance form (consent to payment) of settlements (calculations by payment requests; valid for 10 days to the bank);
b) settlements by payment orders;
v) letter of credit form settlements (application for a letter of credit), this is the transfer, on behalf of the enterprise, of an advance to the bank for payment upon presentation of shipping documents by the supplier to his bank;
d) application for refusal of acceptance;
e) collection payment order- for direct debiting of funds from the company's account in cases established by law;
f) memorial bank order - serves to write off or credit non-cash funds to the company's account by order of the servicing bank.
The main form of non-cash payments is acceptance (calculation by payment requests). The supplier, through the mediation of the bank, receives money from the payer on the basis of settlement documents.
Collection- an order to the bank to receive the amount from the buyer.
Acceptance– there are different types of acceptance (preliminary, subsequent, etc.). If within 3 days the payer has not declared a refusal to accept, payment request is considered accepted, but the refusal must be documented justified.
advice- an official bank notice of the settlement transaction(on the transfer of funds from the payer's account to the supplier's account).
Typical operations for the receipt and expenditure of cash:
1) receiving cash from the bank:
Debit account 50 "Cashier", Credit account 51 "Settlement account";
2) contribution by the accountable person of the balance of unused monetary amounts:
Debit account 50 "Cashier",
3) repayment of the buyer's debt for goods, works, services:
Debit account 50 "Cashier",
Credit of account 62 "Settlements with buyers and customers";
4) repayment of debts for shortages and theft:
Debit account 50 "Cashier",
Credit of account 73 “Settlements with personnel for other operations”;
5) capitalization of the surplus identified as a result of the inventory (audit) of the cash desk:
Debit account 50 "Cashier", Credit account 91 "Other income and expenses";
6) receiving cash from the bank in foreign currency:
Debit account 50 "Cashier", Credit account 52 "Currency account";
7) contribution by the accountable person of the balance of unused funds:
Debit account 50 "Cashier",
Credit of account 71 "Settlements with accountable persons";
8) reflection of payments to employees from the cash desk ( wage, social benefits, income from participation in the authorized capital, etc.):
Debit of account 70 “Settlements with personnel for wages”, Credit of account 50 “Cashier”.
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1. Cash transactions since 2012 have undergone several changes relating not only to organizations, but also to individual entrepreneurs, who were charged with the obligation to conduct cash transactions. Accounting for cash transactions is carried out on the basis of the Regulation "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation" No. 373-P, approved by the Central Bank of the Russian Federation on 12.10.2011. This document entered into force on January 1, 2012. The regulation defines a list of persons obliged to maintain cash discipline: legal entities that keep accounting, organizations that are on a simplified taxation system, and individual entrepreneurs. Based on the Regulations, the above-mentioned persons must conduct cash transactions, that is, receive and issue cash from the cash desk. The location of the cash desk is determined by the head of the legal entity or the entrepreneur at his own discretion. Previously, cash registers needed a separate isolated room, designed only for storing, receiving and issuing cash, and managers had to keep the money safe.
2. Conducting cash transactions.
Cash transactions are conducted by the cashier, if there are several cashiers, then the senior one is selected from them, and if there are no cashiers, then the head himself can conduct cash transactions. The cashier must know his rights and obligations and be familiarized against signature. The Regulation does not mention the conclusion of an agreement with the cashier of full liability. The conclusion of this agreement is regulated by Article 244 of the Labor Code. The list of positions and works performed or replaced by employees with whom the manager can conclude agreements on full liability for the incurred shortage of property is approved by the Decree of the Ministry of Labor No. 85 of 12/31/2002. This includes cashiers, cashiers - controllers, controllers.
3. Cash documents
The form of cash documents is contained in All-Russian classifier management documentation. These are an incoming cash order (PKO), an outgoing cash order (RKO), a payroll, a settlement - payroll and a cash book. When accepting cash, a cash receipt order is issued, it also accepts the amount of proceeds, the balance of money paid against the report, the amounts received from the bank by check and other cash receipts. When issuing cash, an expenditure cash order is issued for the issuance of amounts under the report, for expenses associated with the implementation of the activities of legal entities / individual entrepreneurs, the issuance of salary and other expenses associated with cash. The issuance of a salary in addition to an account cash warrant is carried out according to settlement and pay slips or pay slips. A cash book is maintained to account for cash transactions. When transferring money from a cashier to a senior cashier, entries are reflected in the cash book at the time the money is transferred.
4. Procedure for registration of cash transactions
Cash documents can be drawn up either in paper or in in electronic format. In electronic form, after registration, they are printed on paper. Cash documents can be drawn up by the chief accountant, accountant or other employee in agreement with the chief accountant on the basis of an order or other administrative document; in the absence of the above-mentioned employee, the documents are drawn up by the head. Cash documents are drawn up on the basis of a payment or settlement - payroll, applications, invoices, etc. Relevant documents must be attached to the orders. Corrections to cash documents are not allowed. Cash documents have the right to sign: the chief accountant or responsible accountant, and in their absence, the head or cashier (cash receipt order); the head and the chief accountant, or the responsible accountant, or the cashier (expenditure cash order). The cashier must keep samples of signatures of persons entitled to sign cash documents, as well as a stamp and seal with the details of the organization or individual entrepreneur. If the entire cash register is managed by the head, then he signs all cash documents. Upon receipt of an incoming cash order, the presence of the signature of an authorized person is checked; they must match the existing samples. If all the documents are checked and there are no comments, the cashier signs the incoming cash order and a receipt for it and puts a stamp on the cash transaction. The depositor is given a receipt for the order. Cash is accepted in such a way that the cash depositor can observe the actions of the cashier. If the deposited amount does not correspond to the amount specified in the incoming cash order, the cashier either offers to deposit it or returns the excess. If the depositor refuses to deposit the missing amount, the cashier returns the deposited amount to him, crosses out the incoming cash order and returns it to the head or chief accountant for re-registration. If a cash transaction is carried out using cash registers, at the end of the work shift, the cashier draws up a receipt order for total amount accepted money on the basis of a check tape.
5. Cash is issued directly to the recipient indicated in the cash order or in the payroll on the basis of a passport. Having received an account cash warrant, the cashier checks the correctness of its execution, as well as compliance with the full name. When issuing cash by proxy, in addition to the above, the cashier checks the compliance of the power of attorney. In the statement, the cashier prescribes the inscription “by proxy” before the signature of the person - the principal; the power of attorney is attached to the expenditure cash warrant or to the settlement and payroll. If it is made in several periods of time, then copies are made and certified in the prescribed manner. A certified copy is attached to the documents; the original is kept by the cashier and is attached to the last cash withdrawal. When issuing cash, the recipient indicates the amount received in words; the cashier counts the money under the supervision of the recipient, without leaving the cash register. After issuing cash, the cashier signs the cash documents.
6. The issuance of money against the report on expenses related to the conduct of activities by the employee is drawn up by an account cash warrant in accordance with his written application; it is drawn up in any form and contains the inscription of the head in his own hand about the amount of cash and the terms for which they are issued, the signature of the head and the date. The accountable person from the date of going to work or within 3 working days after the expiration of the time for issuing money is obliged to draw up a report with supporting documents attached and submit it to the accounting department. The advance payment must be checked, approved and final payment made on it. The advance report is checked by the chief accountant or responsible accountant, and in their absence - by the head, and approved by the head. Cash on account is issued if the previous debt on accountable amounts has been fully repaid.
7. Issuance of money for salary.
Payment of salaries, scholarships and other payments are made on the basis of a payroll or payroll. The term for issuing money is determined by the head and indicated in the constituent documents. It should not exceed 5 days from the date of receipt of cash from the bank. On the last day of issuing the salary, the cashier puts a stamp in the statement or writes manually “deposited” opposite the names of the employees who were not given the money. Their accounts are recorded at the end of the statement in the final line, the amount of money actually issued and money deposited, that is, subject to delivery to the bank. A register of deposited amounts is made in any form. In this case, the specified register must contain the name of the legal entity or full name. Individual entrepreneur, date of registration of the register, period of occurrence of the deposited debt, payroll number, full name employees who did not receive money, the amount of unpaid cash, the total amount according to the registers, the signature of the cashier with a transcript and additional optional details. Registers of deposited amounts are numbered from the beginning of the year in chronological order. After signing the register by the cashier, the cashier certifies with his signature payroll and submits them for verification and signature to the head. An expense cash warrant is issued for the amounts actually disbursed; the order number is indicated in the payroll.
8. Registration of the cash book.
Cash books keep records of incoming and outgoing cash. The cashier makes entries for each incoming and outgoing order. At the end of the working day, the balance of cash is entered into the cash book and certified by the signature of the cashier. Cash book entries are checked by the accounting department, and in the absence of the head, and signed by the person conducting the operation. Sheets of the cash book are stitched and numbered. At the end of the book, the number of sheets is indicated in numbers and in words; certified by the signature of the management, and also sealed. If the accounting of the book is kept in electronic form, it is printed, stapled and fixed as necessary, but at least once a year.
9.Limit of cash balance at the cash desk.
This is the maximum allowable amount of cash that can be left in the cashier after withdrawing the balance at the end of the day. Organizations set this limit independently on the basis of an order or other administrative document, which must be stored in a certain order. Limit since 2012 it is not necessary to confirm at the bank, previously the limit was set by the bank and agreed with the head of the organization. The limit is set based on the volume of cash receipts. An organization with separate divisions - taking into account the volume of income in these separate subdivisions. Limits may be exceeded in certain cases. Newly created organizations calculate the cash limit based on the expected revenue.
L I T E R A T U R A 1. Civil Code Russian Federation (Part 1, Part II). 2. Labor Code of the Russian Federation. 3. the federal law"On Accounting" dated December 6, 2011 N 402 FZ. 4. Regulation on accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated N 34 n. 5. Chart of Accounts financial and economic activities of enterprises and instructions for its use (approved by order of the Ministry of Finance of the Russian Federation of N 94 n
REFERENCES 6. Regulation of the Central Bank of October 12, 2011 N 373-P "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation". 7. On establishing the maximum amount of cash settlements in the Russian Federation between legal entities Instructions of the Bank of Russia dated June 20, 2007 U. 8. Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 N 49 "On approval of guidelines for inventory of property and financial obligations". 9. Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 N88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results."
Cash desk - a specially equipped and isolated room designed for the issuance and temporary storage of cash and monetary documents. Cash transactions are operations for the receipt, storage and expenditure of cash and monetary documents. Cash funds - cash and cash documents held at the cash desk of the enterprise. Cash documents - documents executing cash transactions.
The main tasks of accounting for cash in enterprises are: accounting and performance of operations with cash; monitoring compliance with cash and settlement discipline; timely and correct documenting cash flow operations; the strictest daily control of the safety of cash, currency and valuable papers at the register; timely inventory of funds
Cash documents in the organization are drawn up: by the chief accountant; an accountant or other employee (including a cashier) determined by the head in agreement with the chief accountant (if any); head (in the absence of the chief accountant and accountant).
Definition of cash balance limit where L - cash balance limit in rubles; V - the amount of cash receipts for goods sold, work performed, services rendered for billing period in rubles; P - settlement period for which the volume of cash receipts for goods sold, work performed, services rendered (but not more than 92 working days) is taken into account, in working days; Nc - the period of time between the days of depositing cash received for the sold goods, performed work, rendered services to the bank, in working days. Should not exceed seven working days, and if the legal entity is located in a locality where there is no bank, - fourteen working days.
In the absence of cash receipts for goods sold, work performed, services rendered, the volume of cash withdrawals is taken into account, with the exception of cash amounts intended for payment of wages, scholarships and other payments to employees where L is the cash balance limit in rubles; R - the volume of cash withdrawals, with the exception of the amounts of cash intended for payment of wages, scholarships and other payments to employees, for the billing period in rubles; R - billing period (no more than 92 business days); Nn is the period of time between the days of receipt of cash on a cash check in a bank, in working days.
Liability Violation of the procedure for conducting cash transactions (Article of the Code of Administrative Offenses of the Russian Federation) Violation of the procedure for working with cash and the procedure for conducting cash transactions: - cash settlements with other organizations in excess of the established amounts; - non-receipt (incomplete capitalization) to the cash desk of cash; - non-observance of the procedure for keeping free cash, (including the accumulation of cash at the cash desk in excess of the established limits) Imposition administrative fine: - for officials in the amount of 4 to 5 thousand rubles; - for legal entities - from 40 to 50 thousand rubles.
Incoming cash order Issued by - accounting employee Signs - Chief Accountant or a person authorized to do so by the order of the head of the enterprise Cash disbursement order Issued by - an accounting employee Signed - by the chief accountant or a person authorized by order of the head of the enterprise persons INCOME SPENDING Book of accounting of funds received and issued by the cashier For issuance from the cash desk of the organization to other cashiers or an authorized person (distributor) After receiving or issuing money for each order or document replacing it, the cashier makes entries Cash book (analytical register) Journal of receipt and expenditure documents (Registration of all incoming and outgoing documents when they are issued)
Account 50 “Cashier” Operating cash desk - (taking into account the availability and movement of funds at the cash desks of commodity offices); Cash documents, etc.
business transaction DtKt 1 Posting of cash received from the current account by check Return to the cash desk of unspent accountable amounts Cash receipts to pay off debt: - for material damage, - for contributions to the authorized capital of the organization; - from tenants and executive documents Cash receipts from the sale of products 5062.76 5 Shipped products (works, services) not related to ordinary activities, paid by the buyer in cash Receipt of cash from structural subdivisions allocated to a separate balance sheet Surplus in the cash register Receipt of cash on account of deferred income ( rent advance payment for public Utilities etc.) Short-term and long-term bank credits (loans) received in cash 5066, 67
Business transaction DtKt 1 Cash handed over from the cash desk for crediting to the current account Paid in cash financial investments Wages paid to employees (dividends paid to employees) Issued accountable amounts Cash withdrawn from the cash register structural divisions allocated to a separate balance sheet Reflected the shortage or damage of cash as a result of emergency Loans were issued to employees of the organization Debt on short-term loans and cash loans was repaid Deposited wages were paid As a result of the inventory: ) - The shortage is brought to the cashier
Sub-account 50-3 “Money documents” takes into account postage stamps, stamps state duty, promissory notes, paid air tickets and other monetary documents. Monetary documents are recorded on account 50 "Cashier" in the amount of actual acquisition costs.
Business transaction DtKt 1 The intermediary organization's fee for vouchers was transferred Vouchers were received on the invoice from the intermediary and credited at the cash desk at the actual cost of purchase Vouchers were issued to employees: - for the full cost or with partial payment (in terms of funds contributed by the employee); - for the amount of the cost of the voucher at the expense of the organization 73 91/2 50-3
Business transaction DtKt 1Money was transferred to the motor transport enterprise for travel tickets Travel tickets were credited at the cash desk of the organization Travel tickets were issued to couriers The retired employee returned the travel ticket to the cash desk The new employee received a travel ticket from the cash desk The cost of the used travel tickets was written off for distribution costs 4471
Business transaction DtKt 1 Advance payment for petroleum products was transferred Gasoline coupons were credited Coupons were issued to drivers Gasoline filled into car tanks was credited (at a cost without VAT) VAT reflected on the cost of gasoline filled into tanks Advance payment paid to the supplier for incoming gasoline was credited 60 7 Reimbursed from the budget for credited and paid gasoline Written off, spent gasoline at the cost of 20.2610 Checking the cash desk and cash transactions is carried out: 1) at the end of the working day by the chief accountant (accountant) with sheet-by-sheet recalculation of cash; 2) when conducting audits; 3) when conducting an inventory; 4) when audit; 5) at tax audits tax authorities
Reflection in the accounting of the results of the inventory a) The surplus of cash identified during the inventory is subject to capitalization with their inclusion in the financial results of the enterprise: Dt 50 - Kt 91 "Other income and expenses". b) If a shortage of money is found, then it must be recovered from the cashier: - for the identified amount of shortage Dt 94 “Shortages and losses from damage to valuables” - Kt 50; - for the amount of the shortage attributed to the perpetrators Dt 73/2 "Calculations for compensation for material damage" - Kt 94; - upon receipt of cash from the perpetrator for compensation for damage Dt 50 - Kt 73-2
2016
Panarina L.V.
Study lecture notes
PM 05. "Performance of work by profession Cashier".
MDK 05.01. Organization of cash and non-cash monetary circulation, conducting cash transactions and working conditions with cash
Introduction………………………………………………………………………………
Section 1. Conducting operations with cash and securities, execution of relevant documentation …………………..
Topic 1.1. Operations with cash and securities and execution of cash documents………………………………..
1.1.1 Definitions of the concept of "Cashier" and cash transactions in the organization ...... ..
1.1.2 Monitoring of resolutions, orders, orders, other guidelines and normative documents higher and other bodies related to the conduct of cash transactions; cashier's liability ; labor legislation and labor protection rules for cashiers………...
1.1.3 Characteristics of securities; cash and non-cash circulation of funds and securities………………………………………………….
1.1.4 Use of cash proceeds; compliance with the cash balance limit; observance of the maximum amount of cash settlements between legal entities…………………………………………………...
1.1.5 Acceptance at the cash desk of cash on receipt orders and issuance of a receipt; filling out incoming cash orders with registration in the journal; completeness and timeliness of posting money received by checks; rules for receiving, issuing, accounting for cash and securities ......
1.1.6 Issuance of cash from the cash desk according to disbursement orders, payrolls, applications for the issuance of money, accounts; depositing unreceived funds and compiling an appropriate register; the procedure for issuing funds by proxy; filling in credit and debit cash orders with registration in the journal….…………………..
1.1.7 The procedure for obtaining cash and securities in bank institutions for the payment of wages, bonuses, travel and other expenses to workers and employees, making these payments; issuance of cash from the cash desk on applications for the issuance of money; procedure for issuing accountable funds and accepting advance reports ……………………………………………………
1.1.8 Ensuring the safety of funds; inventory of funds, auditing the cash register; cases of mandatory inventory, sudden audits of the cash desk.……………………………………………………….
1.1.9 Storage at the cash desk of various monetary documents and forms of documents strict accountability(postage stamps, state duty stamps, promissory notes, paid air tickets, paid vouchers to rest houses and sanatoriums, transfers on the way, etc.).……………………………..
1.1.10 Classification of cash documents required for the activities of the organization; compilation of a register of cash documents for the day; drawing up a journal-warrant and a statement of cash turnover, or a memorial warrant ....
Topic 1.2.Carrying out cash transactions with cash foreign currency…………………………………………………………………………..
1.2.1 Sources of income currency funds to the cash desk of the organization; the procedure for withdrawing cash foreign currency from a current account in an authorized bank; the use of cash from the cash desk of the organization only for the payment of travel funds; acceptance of currency by cash desks of organizations and its issuance from cash desks; cases of non-capitalization (incomplete capitalization) in the cash desk of foreign currency and the following penalties……………………………………………………………..
1.2.2 Analytical accounting carried out by the cashier for each type of foreign currency in the cash desk; change in the exchange rate of currencies held in the cash desk of the organization; ways to determine the authenticity of foreign currency………………………………………………………………..
Section 2. Maintaining a cash book based on receipt and expenditure documents, registration cash reporting and transfer of funds to collectors……………………………………………………………..
Topic 2.1. The procedure for issuing a cash book, compiling cash statements and transferring cash to collectors……………………….
2.1.1 Regulatory documents that determine the procedure for maintaining a cash book and storing money; requirements for the appearance of the cash book (numbering and stapling pages, affixing signatures and seals, etc.); rules for keeping records in the cash book; erasures and unspecified corrections in the cash book; procedure for making changes to the cash book…………………………………………………………………………………
2.1.2 Keeping a cash book in an automated way; the composition of reporting documents that the cashier submits to the accounting department at the end of the day; the procedure for issuing cash reports for the day; preparation of a daily report of the cashier and its transfer to the accounting department; filling in the accounting book of funds accepted and issued by the cashier……………………………………
2.1.3 Maintaining a cash book for foreign exchange transactions; making additional entries in the cash book to reflect the exchange rate difference; dates of conversion of foreign currency into rubles: on the date of the transaction (the day of receipt, issue of funds from the cash desk), or on the date of preparation of financial statements; reflection of the selected option in accounting policy organizations; registration of operations to reflect the exchange rate difference with memorial warrants……………………………………..
2.1.4 Studying the relationship of the cashier of the organization with:
1) the head of the organization or an official replacing him;
2) chief accountant and his deputy;…………………………………….
3) employees of the accounting department;…………………………………………………………
4) other employees of the organization;………………………………………
5) commercial banks…………………………………………………..…..
2.1.5 Rules for the transfer of funds to collectors……………………..
2.1.6 Drawing up an inventory of old banknotes, as well as drawing up relevant documents for their transfer to bank institutions in order to replace them with new ones…………………………………………………………………. .
Introduction
The abstract of lectures was written in accordance with the working program of the FSES 3+ generation course and is intended for students of secondary vocational education studying in the specialty 38.02.01 "Economics and Accounting".
The proposed structure of the abstracts has a practical focus and will make it possible to understand the relationship between the theoretical and practical material of the professional module PM 05 "Performing work by profession Cashier" (MDK 05.01 "Organization of cash and non-cash money circulation, conducting cash transactions and working conditions with cash").
To this end, each chapter corresponds work program on this professional module and contains the main provisions of specific topics that will help students solve competence-based tasks.
The lecture notes reflect the current state of accounting for cash transactions.
After each chapter, there are topics of practical work, questions for independent work.
MDK 05.01. Organization of cash and non-cash circulation, conducting cash transactions and working conditions with cash.
PC 5.1 Carry out operations with cash and valuables
papers, draw up the relevant documents.
Section 1. Conducting operations with cash and securities, execution of relevant documentation.
In order to master the specified type of professional activity and the corresponding professional competencies, the student in the course of mastering the professional module must be able to:
Apply in practice resolutions, orders, orders, other governing and regulatory documents of higher and other bodies related to the conduct of cash transactions;
Fill out forms of cash and bank documents;
Comply with the rules for receiving, issuing, accounting and storing cash and securities;
Comply with the limits of cash balances established for the organization;
Ensure the safety of funds;
Receive by issued in accordance with the established procedure
documents of funds or draw them up for receipt by bank transfer in bank institutions for the payment of wages, bonuses, travel and other expenses to workers and employees;
Carry out operations with cash and securities, draw up relevant documents;
know:
Decrees, orders, orders, other governing and regulatory documents of higher and other bodies relating to the conduct of cash transactions;
Forms of cash and bank documents;
Rules for acceptance, issuance, accounting and storage of funds and securities;
Limits on cash balances established for the organization;
Rules for ensuring the safety of funds;
Rules for conducting operations with cash and securities, draw up relevant documents.
Topic 1.1 Operations with cash and securities and execution of cash documents
1.1.1 Definitions of the concept of "Cashier" and cash transactions in the organization.
For all organizations of the Russian Federation, uniform requirements to the order of accounting and storage of cash. All operations for the receipt and expenditure of cash, as well as the storage of money and monetary documents must be carried out at the cash desk of the organization.
Cash register- This is a division of the organization that performs cash transactions with cash and monetary values. To ensure the reliable safety of cash and valuables, the cash desk must meet requirements for technical strength and equipment with signaling of premises .
Cash is the most mobile and easily realizable asset of the organization. Cash has the highest mobility. Their movement is carried out through cash transactions.
Cash transactions- a set of operations with individuals and legal entities for the receipt, storage and issuance cash(banknotes and coins) carried out by enterprises, organizations, banks. They are a set of material and technical procedures, consisting in the acceptance (collection), storage and issuance of cash.
Cash transactions are regulated by the rules financial law .
Cash transactions, as a variety financial transactions it:
Operations with account money, which are performed by business entities in order to receive funds,
Operations for receiving and issuing money from the cash desks of organizations, banks.
The procedure for carrying out cash transactions in the Russian Federation is regulated by central bank RF.
The Central Bank has established new rules for conducting cash transactions. Their implementation has become mandatory for all those involved in commercial activities.
Cash transactions include:
reception
extradition
storage
cash counting,
filling
conducting
reception
issuance of documents that accompany monetary transactions.
On June 1, 2014, instead of the Regulation of the Central Bank (CB) of the Russian Federation dated October 12, 2011 No. 373-P, which became invalid, the Directive of the Central Bank dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and a simplified procedure for maintaining cash operations individual entrepreneurs and small business entities. Document passed state registration in the Ministry of Justice of the Russian Federation.
Regulations of the Central Bank of the Russian Federation establish certain obligations for enterprises, institutions, organizations, regardless of the organizational and legal form. They must keep a cash book in a certain form and draw up cash transactions with standard interdepartmental forms of primary accounting documentation (clause 2 of the Decree of the State Statistics Committee of the Russian Federation dated N 88
, in ed. dated March 27, 2000 N 26, dated May 3, 2000 N 36).Despite the seeming simplicity of accounting for cash transactions and, in particular, cash transactions, however, many practical workers with significant work experience (not to mention beginners) commit gross violations of the existing rules for accounting and cash payments. This sometimes results in significant financial losses for the enterprise in the form of penalties.
The main tasks of cash accounting in enterprises:
Accounting and execution of cash transactions and settlements with legal and individuals in accordance with the requirements of the current legislation and established rules;
Monitoring compliance with cash and settlement discipline;
Timely and correct documentation of cash flow transactions;
The strictest daily control of the safety of cash, currency and securities at the cash desk;
Timely inventory of funds.
For the organization of accounting of cash transactions, account 50 "Cashier" is intended. According to the approved chart of accounts for accounting, sub-accounts can be opened to account 50 "Cashier":
50.1 "Cashier of the organization". The sub-account takes into account the receipt and expenditure of cash in the currency of the Russian Federation;
50.2 "Operating cash desk". The sub-account takes into account the receipt and expenditure of cash in ticket offices, cash desks of post offices, etc.;
50.3 "Money documents". The sub-account takes into account operations on the movement of postage stamps, state duty stamps, paid air tickets and other monetary documents. Monetary documents are taken into account in the amount of actual costs for their acquisition.
50.4 "Cash desk in foreign currency". The sub-account includes transactions with cash currency. Currency can be purchased on the domestic foreign exchange market RF (in banks) for payment travel expenses employees of the organization.
1.1.2 Monitoring of resolutions, instructions, orders, other governing and regulatory documents of higher and other bodies related to the conduct of cash transactions; financial responsibility of the cashier; labor legislation and labor protection rules for cashiers.
Accountable persons- employees of the enterprise receiving cash advances for the implementation of business expenses and for expenses on the occasion of business trips. The procedure for conducting cash transactions determines the procedure for issuing money for a report. Issuance is made in the presence of a cash desk and without a cash desk, a check is issued from the cash desk of the bank.
Accountable amounts for household expenses are issued in the amount of a 2-day need for no more than 3 days. If outside the location of the enterprise - in the amount of a 10-day requirement up to 15 days. For business trips: round-trip fares, daily allowances and recruitment expenses living quarters.
If the travel worker is temporarily unable to work, then he is reimbursed for the rental of living quarters, except for those cases when the worker was in a hospital, and daily allowances are paid for the entire time until he could continue the assignment and return, but not more than 2 months.
Temporary disability and inability to return must be documented. The period of the business trip does not include days of temporary disability. The employee is reimbursed for the services of pre-purchasing tickets, the use of bedding, insurance fees, the cost of booking accommodation, and the use of transport common use(other than taxis) if they are outside the destination only on the basis of documents.
The day of departure is the day of departure vehicle from the place of permanent work, and the day of arrival is the day of arrival of the vehicle to the place of work. When departing to a place before 24:00, the current day is used; after 0:00, the next day.
If the destination is outside the city limits, the time of arrival to the station is taken into account. The mode of work and rest is determined by the enterprise that sent him. Instead of days of rest not used during a business trip, other days are not provided. If an employee goes on a business trip on the order of the administration on a day off, then he is given another day of rest in accordance with the established procedure.
Received advances are allowed to be used by accountable persons only for the purposes for which they were issued. Within 30 days after returning from a business trip, accountable persons are required to submit an advance report on the amounts spent.
Settlements with accountable persons are recorded on the active-passive account 71 "Settlements with accountable persons". The issuance of cash is issued to the accountable person on the basis of a memo, which must indicate: the purpose of the expenditure, the timing and the amount required for this. The memo must be signed by the head of the enterprise, and only after that the accountant can issue an expenditure cash warrant for this amount, and the cashier can issue the accountable amount.
accountable person in set time must submit to the accounting department of the enterprise an advance report with supporting documents (sales receipts) on the fact of acquiring items for administrative and economic needs. Remaining unused amount accountable person returns to the cash desk of the enterprise according to the incoming cash order.
The head of the enterprise can send an accountable person to business trip(for example, on a trip for a certain period to another region or city to fulfill any instructions of the head).
When sending an accountable person on a business trip within the Russian Federation, the accounting department of the enterprise draws up travel certificate, which must contain the following required details:
1) last name, first name, patronymic of the accountable person;
2) the destination of the business trip;
3) the name of the enterprise where the accountable person is sent;
4) the purpose of the business trip;
5) the term of the business trip.
The travel certificate must be signed by the head of the enterprise. Current legislature provides the following guarantees and compensation payments on business trips:
1) preservation of the place of work (position) and average earnings for the seconded employee during the entire time of the business trip;
2) payment of per diems for the time spent on a business trip;
3) payment of travel expenses to the destination and back;
4) payment of expenses for renting a dwelling. In accounting, transactions with accountable persons are reflected in the following entries:
1) an advance payment for travel expenses has been issued:
Debit of account 71 “Settlements with accountable persons”, Credit of account 50 “Cashier”;
2) reflects the costs of renting a dwelling (excluding VAT):
Debit of account 44 “Sales expenses”,
3) the amount of VAT paid for renting a dwelling is taken into account:
Credit of account 71 "Settlements with accountable persons";
4) return of the unused amount to the cash desk from the accountable person:
Debit account 50 "Cashier",
Documents confirming the expenditure of accountable amounts are attached to the advance report, a completed travel certificate is attached to business trips, etc.
In accounting expense reports the amounts subject to approval by the management of the enterprise are checked and determined.
For the amounts issued under the report, an entry is made:
The following entries are made for the amounts spent, accepted and approved according to advance reports:
Debit of accounts 25 "General production expenses", 26 " General running costs”, 10 “Materials”,
Credit of account 71 "Settlements with accountable persons".
Unspent amounts are returned to the cash desk of the enterprise:
Debit of account 50 "Cashier", Credit of account 71 "Settlements with accountable persons".
For business trips abroad, the issuance of an advance payment in foreign currency is reflected in the accounting as follows:
Debit of account 71 “Settlements with accountable persons”, Credit of account 50 “Cashier”.
Accountable amounts not returned by employees within the established time limits are written off as follows: Debit 94 “Shortages and losses from damage to valuables”, Credit 71 “Settlements with accountable persons”.
If these amounts can be deducted from the salary, then an entry is made:
Debit 70 “Settlements with personnel for wages”, Credit 94 “Shortages and losses from damage to valuables”.
If they cannot be held:
Debit 73 "Settlements with personnel for other operations",
Loan 94 "Shortages and losses from damage to valuables."
Analytical accounting is maintained for each advance issue. Issuance of new advances can be only with a full report on the previous advance. Transferring the advance to another person is not allowed.
2. Accounting for settlements with buyers and customers
Settlements with buyers and customers from suppliers - cost recovery and sales, receiving a certain income. The procedure for accounting for settlements with customers depends on the chosen method of accounting for sales. If for payment ( cash method) - the debt of buyers is recorded on account 45 "Goods shipped" at the actual production cost:
Debit account 45 "Goods shipped", Credit account 43 " Finished products» - Products shipped. Upon receipt of payment:
1) Debit account 51 "Settlement account", Credit account 90 "Sales";
2) Debit account 90 "Sales", Credit account 45 "Goods shipped"
3) - for the amount of VAT.
The debt of buyers that has expired within the established period of fulfillment of obligations is written off from account 45 “Goods shipped” at the loss of the enterprise, not including the reduction of taxable profit. Buyers' debt written off at a loss is taken to an off-balance account 007 and is accounted for within 5 years. When paying a debt, the amount is reflected as financial results and included in taxable income. If the sale is accounted for by shipment, then the account is kept on the active account 62, on which the buyers' debt is reflected at the cost of the sale (sales price).
Several sub-accounts can be opened in accounting registers:
1) settlements in the order of collection;
2) settlements in the order of planned payments, etc.
On the sub-account “Settlements in the manner of collection”, settlements are taken into account on the shipment documents presented and accepted by the bank for payment. The second sub-account takes into account settlements that are systematic and do not end with the payment of one settlement document. On the third sub-account, settlements on bills are taken into account. The following entries are made in the accounts:
1) Debit of account 62 “Settlements with buyers and customers”, Credit of account 90 “Sales”- the products are shipped and an invoice is presented to the buyer;
2) Debit account 90 "Sales", Credit account 43 "Finished products"- written off sold products at production cost;
3) Debit account 90 "Sales", Credit account 68 "Calculations on taxes and fees"- for VAT.
When paying off the debt, account 62 “Settlements with buyers and customers” is credited.
Analytical accounting on account 62 "Settlements with buyers and customers" is carried out for each presented settlement document, and when planning payments in the context of buyers and customers.
Under the accrual basis of sales accounting, entities are allowed to create allowances for doubtful payments from profits, while taxable profits are reduced.
Unclaimed on time accounts receivable after the expiration date limitation period written off as a reduction in provisions for doubtful debts:
The written-off debt is taken to account 007 and recorded there for 5 years. If the debt is repaid, the amount received is credited to profit as non-operating income.
Advance payments
Advance payments - a certain system of financial relationships associated with the issuance and receipt of advances for the supply of valuables, performance of work, payment for products and work performed for the customer or acceptance on partial readiness. The terms of the contract may provide for an advance payment in a certain amount. At the same time, the organization provides separate accounting for each advance payment received. Recording is made:
Debit of account 51 “Settlement account”, Credit of account 62 “Settlements with buyers and customers”.
Upon receipt of an advance from it, a value-added tax is necessarily charged to the budget and is recorded in the accounting records as follows:
Debit account 62 "Settlements with buyers and customers", Credit account 68 "Calculations for taxes and fees." Claim settlements
Claims are filed in writing, where the applicant's claim, amount, references to legislation are indicated, relevant documents and certified copies are attached to it. Claims are considered within 30 days from the date of receipt. The answer is given in writing. If the claim is fully or partially satisfied, the response shall indicate the recognized amount, the number and date of the payment order for the transferred amount. In case of full or partial refusal, it is necessary to make a reference to the legislation. The bearer has the right to file a lawsuit in court if the claim is refused or if a response is not received within the prescribed period. You can put forward a demand for the recognition of the contract as invalid, for its termination, etc. The answer must be given within 10 days, unless otherwise provided by law. Accounting for settlements on claims is kept on account 76 sub-account 2 "Calculations on claims".
The organization may file a claim with the supplier (contractor) if:
1) the supplier has not complied with contractual obligations;
2) a shortage of valuables received from him was revealed;
3) arithmetic errors were found in the documents of the supplier (contractor) for the delivered goods (works, services).
In the first case, the contract usually provides for the collection of penalties, fines or penalties from the supplier. In accounting, they are reflected in the posting:
Credit of account 91-1 "Other income"– accrued penalties, fines, forfeits imposed on the supplier (contractor) and recognized by him or awarded by the court.
When the buyer, upon acceptance of the valuables received from the supplier, revealed their shortage or damage, the following entries are made in his account:
Debit of account 94 “Shortages and losses from damage to valuables”, Credit of account 60 “Settlements with suppliers and contractors” - shortage (damage) of valuables is reflected within the limits stipulated by the contract;
Debit account 76-2 "Calculations on claims",
Account credit 60 "Settlements with suppliers and contractors"- a shortage (damage) of valuables in excess of the amounts provided for by the contract is reflected.
If the court refuses to recover the amounts of losses from suppliers or transport organizations, the shortage is written off as follows:
Debit of account 94 “Shortages and losses from damage to valuables”, Credit of account 76-2 “Calculations on claims”- the shortfall (damage) of valuables in excess of the amounts stipulated by the contract was written off.
Settlements by payment requests-orders
A payment order is an order from the account holder (payer) to the bank serving him, drawn up by a settlement document, to transfer a certain sum of money to the beneficiary's account opened with this or another bank. The payment order is executed by the bank within the period provided for by law, or within a shorter period established by the bank account agreement or determined by the business practices used in banking practice. Payment orders can be made:
1) transfer of funds for goods supplied, work performed, services rendered;
2) transfer of funds to the budgets of all levels and extra-budgetary funds;
3) transfer of funds for the purpose of repayment/placement of credits (loans)/deposits and payment of interest on them;
4) transfer of funds for other purposes provided for by law or the contract.
In accordance with the terms of the main agreement, payment orders can be used for advance payment for goods, works, services or for making periodic payments.
The payment order is drawn up on the form 0401060. Payment orders are accepted by the bank regardless of the availability of funds in the payer's account. When paying a payment order on all copies of the settlement document, the date of debiting the funds from the payer's account (in case of partial payment - the date of the last payment) is entered in the field "Debited from the payer's account", the stamp of the bank and the signature of the responsible executor are affixed to the field "Bank notes".
The bank is obliged to inform the payer at his request about the execution of the payment order no later than the next working day after the payer's application to the bank, unless another period is provided by the bank account agreement. The procedure for informing the payer is determined by the bank account agreement.
Letters of credit
The payer issues a letter of credit order from the buyer's bank to the supplier's bank to pay invoices on the terms specified in the buyer's application.
A distinctive feature is that the payment is made immediately after the shipment. The supplier submits to the bank all the relevant documents confirming the shipment, performance of services and works and receives the appropriate amount.
This eliminates the possibility of delay and ensures its timeliness. The letter of credit is issued for a period under the supply agreement, and each is intended for settlements with only one supplier.
A letter of credit can be opened with own funds or loans.
3. Accounting for settlements with suppliers and contractors
Suppliers include enterprises that supply materials, goods, services or works, and contractors - enterprises that carry out construction works. Settlements with them are usually carried out after the shipment of materials, goods, etc., or simultaneously with these operations. The form of payment is established in the agreement (contract).
Due to massive non-payments, deliveries are currently made on the terms of advance payment without the consent of the enterprise to pay claims for energy carriers and use of communications without acceptance.
Accounting for settlements is kept on passive account 60 “Settlements with suppliers and contractors”. All purchase transactions material assets are made on this account, regardless of the time of payment of the presented invoice.
On the presented invoices, the buyer makes entries:
1) Debit account 10 "Materials" (and other accounts of material assets),
Credit of account 60 "Settlements with suppliers and customers";
2) Debit account 19 "Value added tax on acquired values",
- for VAT.
Services for the delivery and processing of materials by third parties make entries similar to the purchase of valuables.
When delivering tangible assets for which documents were not received, it is necessary to check whether the valuables are listed as paid, but are in transit or taken out of the warehouse, and whether the amount is listed as a receivable.
After the materials have been checked, they are accounted for as unbilled deliveries:
Debit account 10 "Materials", 15 "Procurement and acquisition of material assets",
Account credit 60 "Settlements with suppliers and customers"- at the prices stipulated in the contract.
Upon receipt of settlement documents, this entry is reversed and a new entry is made. Debt repayment is reflected in the debit of account 60 and in the credit of the account in accordance with the payment.
The amount of debt secured by bills of exchange is not debited from account 60, but is accounted for separately in the analytical context. Analytical accounting on account 60 is carried out for each submitted settlement document, and when calculating planned payments - in the context of each supplier and contractor. Building analytical accounting should provide the possibility of acquiring the necessary information on various suppliers, on accepted settlement documents, the due date for which has not come, on settlement documents that have not been paid on time, on deliveries that have not been invoiced, on bills of exchange that have not come due, on bills that have not been paid on time, on commercial loan. These data are necessary when drawing up a balance sheet. In the journal-order form of accounting, settlements with suppliers and contractors are recorded in the journal-order No. 1, which is maintained on the credit of account 60 in a positional way for each settlement document. Analytical accounting of settlements with suppliers and contractors in the course of settlements in the order of planned payments is carried out in a special statement No. 5, the data of which with the total results in the context of corresponding accounts at the end of the month are transferred to the journal-order No. 6.
4. Accounting for social insurance and security payments
To create special funds, appropriate deductions for social needs are made, which are included in the costs of production or circulation. Temporary disability benefits, sanatorium treatment are provided by contributions to the social insurance fund. Payments are made in Pension Fund. To provide citizens with equal opportunities to receive medical care- to the CHI fund. To provide temporarily unemployed - to the employment fund.
For these purposes, account 69 “Settlements for social insurance and provision."
When calculating, an entry is made:
Debit of account 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”,
The use of the fund's resources is reflected as follows: Debit of account 69 “Social insurance settlements”, Credit of account 70 “Settlements with personnel for wages”. Pension payments
Deductions are made in the Pension Fund of the Russian Federation. Tariff: for employers - 28% of the accrued salary fund, for employers in agriculture, - 20.6% of the fund, for citizens engaged in private practice - 28%, for peasants, farms - 20.6%, but if they use hired labor, then insurance premiums– 28% of payments accrued in favor of employees.
Exempted from paying fees public organizations disabled people, as well as organizations authorized capital which consists entirely of contributions from disabled people and their number in the total number of personnel is more than 50%. If they are less than 50%, then the benefit applies only to payments to people with disabilities.
On account 69 “Social insurance settlements”, sub-account 3, medical insurance is taken into account.
When calculating, the following entry is made:
Debit of account 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses”,
Credit of account 69 "Calculations for social insurance".
When funds are allocated:
Debit of account 69 “Social insurance settlements”, Credit of account 51 “Settlement account”.
When paying fees:
Debit of account 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses”, Credit of account 69 “Calculations for social insurance”, sub-account 4 “Calculations for the employment fund ".
When transferring funds:
Debit of account 69 "Calculations for social insurance", sub-account 4 "Calculations for the employment fund", Credit of account 51 "Settlement account".
5. Payroll calculations
Calculations for wages are kept on account 70. On the credit of this account, the accrued salary is kept, and on the debit - deductions from the salary and its issuance. The balance means the company's debt to employees. For the amount of wages accrued for hours worked, depending on the place of employment:
Debit of account 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses", 44 "Sales expenses", 43 "Finished products", 44 "Sales expenses", Account credit 70 " Settlements with personnel for wages.
If reservation is not allowed, then:
Debit of account 20 "Main production", 23 "Auxiliary production",
Credit of account 70 “Settlements with personnel for wages”.
If seniority payments are made, then:
1) if reserved - at the expense of the reserve;
2) if not, at the expense of the consumption fund.
From the wages of the enterprise withhold:
1) income tax:
Debit of account 70 “Settlements with personnel for wages”, Credit of account 68 “Calculations for taxes and fees”;
2) deductions on writ of execution:
Debit of account 70 “Settlements with personnel for remuneration”, Credit of account 76 “Settlements with different debtors and creditors;
3) deductions for marriage:
Debit of account 70 “Settlements with personnel for wages”, Credit of account 28 “Marriage in production”.
The remaining wages are issued to employees and recorded in the accounting as follows:
Deductions of 1% from wages to the Pension Fund are reflected as follows:
Debit of account 70 “Settlements with personnel for wages”, Credit of account 69 “Calculations for social insurance and security”, sub-account 2 “Calculations for pensions”.
6. Accounting for cash transactions
Cash transactions- these are operations related to the receipt, storage and expenditure of various funds received by the cash desk of the organization from the servicing bank. The receipt of funds to the cash desk from the current account in accounting is reflected in the following entry:
Debit account 50 "Cashier", Credit account 51 "Settlement account".
Primary documents:
1) an incoming cash order (for processing the operation of receiving cash at the cash desk for any reason from one person);
2) an account cash warrant (for processing the issuance of cash from the cash desk to one person for any needs);
3) cash book;
4) payroll;
5) register of receipt and expenditure cash orders;
6) a book of accounting for money received and issued by the cashier, reporting to public distributors of wages and cashier operations.
Incoming cash orders and receipts for them, as well as outgoing cash orders must be filled out without blots, clearly and clearly. The book of the cashier-operator must be numbered, laced and sealed with the signatures of the chief accountant and the head of the enterprise. The seal of the organization must be on each cash document.
The maximum amount that can be in the cash register is determined by the limit. The limit is set centrally.
All facts of receipt and issuance of cash at the cash desk are recorded in the cash book (standard form). It must be numbered, laced, sealed with a wax seal and certified by the signatures of the director and chief accountant. Entries in it are kept in 2 copies under carbon paper. The second copy (tear-off) is the cashier's report, it is transferred to the accounting department with receipts and expenditures every day at the end of the working day.
Accounting for current account transactions
The bank makes acceptance, issuance and non-cash transfers according to documents of a specific form. Main documents:
1) for cash payments:
a) cash check;
b) an announcement for a cash contribution;
2) for non-cash payments:
a) acceptance form (consent to payment) of settlements (calculations by payment requests; valid for 10 days to the bank);
b) settlements by payment orders;
c) a letter of credit form of payment (an application for a letter of credit), this is the transfer, on behalf of the enterprise, of an advance payment to the bank for payment upon presentation of shipping documents by the supplier to his bank;
d) application for refusal of acceptance;
e) collection payment order - for direct debiting of funds from the company's account in cases established by law;
f) memorial bank order - serves to write off or credit non-cash funds to the company's account by order of the servicing bank.
The main form of non-cash payments is acceptance (calculation by payment requests). The supplier, through the mediation of the bank, receives money from the payer on the basis of settlement documents.
Collection- an order to the bank to receive the amount from the buyer.
Acceptance– there are different types of acceptance (preliminary, subsequent, etc.). If within 3 days the payer has not declared a refusal to accept, the payment request is considered accepted, but the refusal must be documented justified.
advice- an official bank notice of the settlement transaction performed (on the transfer of funds from the payer's account to the supplier's account).
Typical operations for the receipt and expenditure of cash:
1) receiving cash from the bank:
Debit account 50 "Cashier", Credit account 51 "Settlement account";
2) contribution by the accountable person of the balance of unused monetary amounts:
Debit account 50 "Cashier",
Credit of account 71 "Settlements with accountable persons";
3) repayment of the buyer's debt for goods, works, services:
Debit account 50 "Cashier",
Credit of account 62 "Settlements with buyers and customers";
4) repayment of debts for shortages and theft:
Debit account 50 "Cashier",
Credit of account 73 “Settlements with personnel for other operations”;
5) capitalization of the surplus identified as a result of the inventory (audit) of the cash desk:
Debit account 50 "Cashier", Credit account 91 "Other income and expenses";
6) receipt from the bank of cash in foreign currency:
Debit account 50 "Cashier", Credit account 52 "Currency account";
7) contribution by the accountable person of the balance of unused funds:
Debit account 50 "Cashier",
Credit of account 71 "Settlements with accountable persons";
8) reflection of payments to employees from the cash desk (wages, social benefits, income from participation in the authorized capital, etc.):
Debit of account 70 “Settlements with personnel for wages”, Credit of account 50 “Cashier”.
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