Magazine to 5, two shifts a day. How to fill out a book of accounting of funds received and issued by a cashier
In this case, the date of the correction, the signature and the surname with the initials of the person in charge must be affixed next to it. A sample of filling out the KO-5 form must contain the following fields filled in: - Date of operation. - The balance of cash in the cash register of the enterprise, while the amount must correspond to that indicated in the cash book. - The amount of the issued amount in figures and in words in full, including kopecks. - At the end must be the signatures of the cashiers with their name, surname and initials. Even-numbered sheets are allocated for receipts in the book. In them, the amount is also filled in words and numbers, and the amounts are also divided into expense documents and unused funds. The total amount is also indicated, which is certified by the cashier reporting the provided cash. He affixes his signature, surname and initials. When cash and documents for them are received, the senior cashier puts his signature on the form.
Form ko-5. cashier book
The cash book (form KO-5 - accounting for received and issued funds) is acquired and filled in organizations of all forms of ownership. To start this book or not is a matter of necessity. Keeping a cash book in the KO-5 form is required even in an organization where there are only two cashiers.
But it's not just about two cashiers. And about if between them there will be operations of receiving and issuing money. Then one cashier is the senior, the second is the junior. This is a mini example.
In fact, the scale is completely different. In large organizations, only the staff of the wards of cashiers reaches 200 people. The senior cashier can only have time to enter data into the cash book.
We fill in the cashier's book in the form of ko-5
TITLE SHEET: Line "Organization". The name of the organization is indicated (for example, LLC "Carrot"). If the book is filled in by an individual entrepreneur, then we indicate this (for example, IE Sergeev P.P.) The line below indicates the name and code of the structural unit in the organization.
Attention
If there are no structural divisions, a dash is put. The line "OKPO code". The OKPO code is indicated according to the data in the notification from Rosstat.
In the middle of the sheet, the period for which the cash book is calculated, and the name of the senior cashier responsible for keeping the book are indicated. SHEETS IN THE ACCOUNTING BOOK: 1 column. Date of transfer of money between senior cashier and cashier.
2 column. The cash balance at the cashier at the beginning of the shift. 3 column. The amount of money given to the cashier (indicated in numbers and in words). 4 column. The cashier puts his signature, thereby confirming the receipt of money from the senior cashier. 5 column.
Book of accounting of funds received and issued by the cashier (form ko-5)
We enter the name of the structural unit, if any. Title page of the cash book (form KO-5) Amendments and corrections are not encouraged.
Info
If you need to correct an erroneous entry, then it is first carefully crossed out. The current entry is written next to it. It is obligatory to indicate the code corrected (date), the signature of the person who made the entry, and the surname, a seal is put.
We make out odd pages (form KO-5) Sample of filling out odd pages of the cashier's book We make out even pages (form KO-5) Sample of filling out even pages of the cashier's book The balances of the amounts issued by the senior cashier for the report must be returned to the central cashier after a certain time interval. This period of time is indicated on the payroll (3-5 days).
Form ko-5 - sample filling
Important
The order is subject to mandatory agreement with the appointed responsible person with the signature of the latter. Filling out a cash book is a financially responsible business.
Therefore, it will be useful to recall that the cash book in the form of KO-5 is necessarily stitched, numbered, and sealed. Do not forget about the signature of the manager and the chief accountant.
A new book is started every year. Book numbering is out of order. Please note that even pages are for accounting for receipts to the central cashier, odd pages are for accounting for consumption.
In large organizations with a large staff of cashiers, turnovers in the cash book are frequent. Therefore, the book is designed quite conveniently for entering data or for finding the desired record.
Procedure, rules, sample of filling out the book of accounting of accepted and issued cash Title page The information entered should not contradict the content of the Charter of the enterprise. If the OKPO code is received, we enter it as well.
Book of accounting of cash received and issued by the cashier ko-5
The document used by large enterprises with a large number of departments that have central cash desks in service is the KO-5 form, a book for recording funds received and issued by the cashier. This book takes into account cash documents, thanks to which cash is issued to cashiers of departments and divisions or to authorized persons, including their returns. The form of the document is approved by law and unified by the Resolution of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88, there is a code according to OKUD 0310005. Form of the book of accounting of funds received and issued by the cashier: Cash withdrawal occurs daily at the beginning of the day by the senior cashier to carry out business operations by each department individually ...
It is important to remember that the person who received the cash is confidential and must sign the KO-5 book.
Book of accounting ko-5
Initially, the name of the organization is indicated, its OKPO number, the current year, surname, name and patronymic, the main one behind the register. Additionally, you can specify the name of the company's sub-departments.
This book is valid for only one year, this period is fixed on the title page. And now about how to fill in KO-5 according to the columns:
- The first column records the current date.
- The second column indicates the balance of funds in cash at the start of the shift.
- The third column is a record of the amount issued.
- The fourth column is the assurance by the cashier who received the funds in cash.
- The fifth column records the amount of money received for certain transactions.
In addition, the KO-5 form records data on the return of the money that was not used.
Cash book (form ko-5)
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Form KO-5 is a document that is used in organizations with a large hierarchy in the form of departments, sub-departments, served by different cash desks. The document form indicates the finances issued by the chief cashier to other cashier employees for reporting documentation. At the same time, data on the return of finances and other documents are registered in it. During the start of the shift, finances are issued from the main cash register to employees of other cash registers. This moment is recorded in the KO-5 document. At the end of the shift, a mark is made about the return of funds that have not been used, while the number plates of the orders are indicated. How cash "moves" is recorded in a special book of the KO-4 form. You can also find it with us. An example of how to fill out the cashier's accounting book form KO-5 First of all, you must fill out the title page of this form.
How to fill in the book of accounting of funds received and issued by the cashier?
Then the amount of money transferred to the employee for making cash transactions is registered and confirmed by his handwritten signature. In addition, this part reflects the data on incoming transactions that were carried out by the cashier of the structural unit throughout the day.
- The expense table (by odd pages) shows data that is associated with the expenditure of funds for carrying out any operations. The most important columns in it are how much cash and paid documents were handed over by an ordinary cashier to the senior, indicating the total amount for these two columns. These numbers are checked and signed by the chief cashier. In the last column, the remaining cash is entered, which will be in the hands of the employee at the end of the working day.
Filling out the book of accounting of funds by the cashier ko-5
- Seventh column - here they write down the amount paid by the documentation.
- The eighth column is the amount of the final amount. (6 and 7 columns)
- The ninth column is the assurance by the chief cashier who accepted the return.
- The tenth column - fixes the balance of finance at the end of the day.
The sixth column - fixes the amount of funds that were returned.
The funds that remain must be transferred to the main cash desk of the company. It happens that finances are given to pay workers, then the cashier who accepted the "cash" must indicate the date of receipt in the reporting.
Until the end of the term, the cashier undertakes to carry out daily delivery of the balance of finance to the central cashier. Such amounts are issued to the chief cashier. Download samples of forms of cash documents at the enterprise: Form KM-4. Filling out the cashier-operator's journal Form KM-6.
Column 2 indicates the amount of cash balance at the cashier at the beginning of the working day. In column 3, the amount of cash issued to the cashier is indicated in numbers and in words. In column 4, the cashier confirms the receipt of money from the senior cashier and signs it. Column 5 indicates the amount of money received by the cashier during the day according to incoming cash documents. Column 6 indicates the amount of cash that the cashier handed over to the senior cashier. Column 7 indicates the amount of money paid with documents that the cashier handed over to the senior cashier.
Column 8 indicates the total amount of money that the cashier handed over to the senior cashier. In column 9, the senior cashier confirms receipt of money from the cashier and signs it.
The cash book (form KO-5 - accounting for received and issued funds) is acquired and filled in organizations of all forms of ownership. Whether to start this book or not is a matter of necessity. Keeping a cash book in the KO-5 form is required even in an organization where there are only two cashiers. But it's not just about two cashiers. And about if between them there will be operations of receiving and issuing money. Then one cashier is the senior, the second is the junior. This is a mini example. In fact, the scale is completely different. In large organizations, only the staff of the wards of cashiers reaches 200 people. The senior cashier can only have time to enter data into the cash book.
The role of the ledger of funds received and issued by the cashier
Money is issued and returned from the main cash desk. All processes for the movement of money through the main cash desk are reflected in the cash book. In this case, the forms of a strict sample are filled in (income and expense orders).
Resolution of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88
On the approval of unified forms of primary accounting documentation for the accounting of cash transactions, for taking into account the results of the inventory.1. On the accounting of cash transactions.
Book of accounting of funds received and issued by the cashier (form No. KO-5).
Updated in 2016.
Logging
By issuing an order from the head, a responsible person is appointed. The order is subject to mandatory agreement with the appointed responsible person with the signature of the latter.
Filling out a cash book is a financially responsible business. Therefore, it will be useful to recall that the cash book in the form of KO-5 is necessarily stitched, numbered, and sealed. Do not forget about the signature of the manager and the chief accountant.
A new book is started every year.
Book numbering is out of order. Please note that even pages are for accounting for receipts to the central cashier, odd pages are for accounting for consumption. In large organizations with a large staff of cashiers, turnovers in the cash book are frequent. Therefore, the book is designed quite conveniently for entering data or for finding the desired record.
Procedure, rules, sample of filling out the accounting book of accepted and issued cash
Title page
The information entered should not contradict the content of the Charter of the enterprise.
If the OKPO code is received, we enter it as well.
We enter the name of the structural unit, if available.
Corrections and corrections are discouraged. If you need to correct an erroneous entry, then it is first carefully crossed out. The current entry is written next to it. It is obligatory to indicate the code corrected (date), the signature of the person who made the entry, and the surname, a seal is put.
We design odd pages (KO-5 form)
We design even pages (KO-5 form)
The rest of the amounts issued by the senior cashier against the account must be returned to the central cashier after a certain time interval. This period of time is indicated on the payroll (3-5 days).
If the entire amount issued for some reason was not paid in one day, then the cashiers daily hand over this money to the central cashier under signature. However, these funds are not entered into the accounting book of funds received and issued by the cashier.
Only after all the payments are due, the statements are returned to the central cashier with an indication of the amount of the deposited funds.
These are, perhaps, all the secrets of keeping a book of records of funds received and issued by the cashier. I would like to note the availability of the names of all columns in the book. Read the samples carefully, and it will not be difficult to fill in the original of your cashier's book.
Attentiveness to you and quickness.
Then the amount of money transferred to the employee for making cash transactions is registered and confirmed by his handwritten signature. In addition, this part reflects the data on incoming transactions that were carried out by the cashier of the structural unit throughout the day.
- The expense table (by odd pages) shows data that is associated with the expenditure of funds for carrying out any operations. The most important columns in it are how much cash and paid documents were handed over by an ordinary cashier to the senior, indicating the total amount for these two columns. These numbers are checked and signed by the chief cashier. In the last column, the remaining cash is entered, which will be in the hands of the employee at the end of the working day.
Form ko-5. cashier book
An exception is, for example, the case of receiving money to pay salaries. In this case, the money can be with the cashier for three days, after which the unpaid (deposited) amount of money is returned to the main cashier.
The transfer of money between cashiers is carried out in a certain order - the money is put into special bags or packages that are sealed. In this case, the responsible persons draw up a receipt for receiving money.
Form and example of filling out KO-5 Form of the book of accounting of funds received and issued by the cashier, form KO-5 - download.
Book of accounting of funds received and issued by the cashier (form ko-5)
Initially, the name of the organization, its OKPO number, the current year, surname, name and patronymic, the main one behind the accounting book, is indicated. Additionally, you can specify the name of the company's sub-departments.
Attention
This book is valid for only one year, this period is fixed on the title page. And now about how to fill in KO-5 according to the columns:
- The first column records the current date.
- The second column indicates the balance of funds in cash at the start of the shift.
- The third column is a record of the amount issued.
- The fourth column is the assurance by the cashier who received the funds in cash.
- The fifth column records the amount of money received for certain transactions.
In addition, the KO-5 form records data on the return of the money that was not used.
Cash book (form ko-5)
Important
Cash documents The book of accounting of funds received and issued by cashiers, form KO-5, is a document designed to reflect the amounts issued from the main cash desk to the cash desks of departments and divisions, as well as to reflect the amounts returned from them to the main cash desk. Form KO-5 - download in xls format. Book KO-5 is filled out only by those organizations in which it is divided into divisions and departments.
The amounts of funds issued daily from the main cash register by the cashier of the department and divisions are subject to reflection in the form of the KO-5 cash book. At the end of the working day, the cashiers of the divisions hand over the proceeds and accompanying documents to the chief cashier, about which a mark is also made in the KO-5 form. As accompanying documents are expenditure and incoming cash documents, for example, an outgoing cash order KO-2 or an incoming cash order KO-1.
Book of accounting of cash received and issued by the cashier ko-5
Filling in information about the return of unspent cash: 6 - the amount that the cashier of the unit returns to the central cashier at the end of the work shift is put in numbers. 7 - the amount paid by documents is put in numbers. 8 - the sum of the values \u200b\u200bof columns 6 and 7, filled in words and numbers. 9 - signature of the cashier of the main cash register who accepted the money. 10 - the balance of money in the central cashier at the end of the day. Cashiers of departments and divisions, together with a refund, must hand over receipts and withdrawals issued during the working day.
You can see how to fill out an incoming cash order here, and a sample cash outflow order can be downloaded in this article. Download the form and sample Download the form KO-5 form - link.
Download a sample of filling out the book of the cashier KO-5 - link.
We fill in the cashier's book in the form of ko-5
The order is subject to mandatory agreement with the appointed responsible person with the signature of the latter. Filling out a cash book is a financially responsible business.
Therefore, it will be useful to recall that the cash book in the form of KO-5 is necessarily stitched, numbered, and sealed. Do not forget about the signature of the manager and the chief accountant.
A new book is started every year. Book numbering is out of order. Please note that even pages are for accounting for receipts to the central cashier, odd pages are for accounting for consumption.
In large organizations with a large staff of cashiers, turnovers in the cash book are frequent. Therefore, the book is designed quite conveniently for entering data or for finding the desired record.
Procedure, rules, sample of filling out the book of accounting of accepted and issued cash Title page The information entered should not contradict the content of the Charter of the enterprise. If the OKPO code is received, we enter it as well.
Book of accounting ko-5
Title page: The line "Organization" indicates the legal form (LLC, IE, CJSC) and the name of the organization (initials of the individual entrepreneur) in accordance with the constituent documents (for example, IE Petrov I.A. or LLC "Company"). In the line "for OKPO" it is necessary to indicate the code for OKPO in accordance with the notification received from Rosstat.
If no code has been assigned, put a dash. Next, the name of the structural unit of the organization that draws up the accounting book is indicated (if there are no structural units in the organization, put a dash). In the middle, the period for which the book is drawn up and the name of the cashier are indicated (it is more convenient for each cashier to draw up his own accounting book)
Ledger Sheets: Each Ledger Sheet contains a table with 10 columns: Column 1 indicates the date the cash was transferred between the senior cashier and the cashier.
Cashier's book form ko-5
Data on all cash flows are reflected in the KO-4 cash book. Entries to the form of the ledger of received and issued funds are made by the chief cashier at the beginning and end of the working day (shift).
This form is usually used in large enterprises with many divisions and departments. Money from the main cash register can be issued to both the responsible cashiers of the departments and distributors (proxies).
On a note! We also offer to download the forms and samples of filling out the following cash documents: the cashier's journal KM-4 - download, the certificate-report of the cashier KM-6 - download, information about the readings of the KKM KM-7 meters - download. Filling out the title page: The book is valid for a year, which is reflected on the title page.
The name of the organization, OKPO and the full name of the cashier responsible for keeping the book are also indicated.
How to fill in the book of accounting of funds received and issued by the cashier?
The amount of money received by the cashier for the day on receipt of cash orders. 6 column. The amount of cash that the cashier gave to the senior cashier.
This means not only the amount received on credit transactions, but also the unused amount of money from the amount issued before the start of the working day. 7 column. The amount paid with documents that the cashier handed over to the senior cashier.
8 column.
The total amount of money (6 + 7 columns), transferred by the cashier to the senior cashier. 9 column. The senior cashier puts his signature, thereby confirming the receipt of money from the cashier.
10 column.
Filling out the ko-5 form
- The date at which the accounting book of received and issued funds is compiled.
- A quantitative indicator of the remaining funds at the beginning of the work shift.
- A record of the amount of money that was issued.
- Written certification of the cashier who received the funds.
- A quantitative indicator of funds received according to all kinds of transactions.
- The total amount of funds that were returned for various reasons.
- A record of the financial amount that was paid by the documentation.
- The final indicator of the entire amount of money.
- Written confirmation of the cashier who accepted the refund.
- Fixed balance of funds at the end of the working day.
An example of filling out the KO-5 form can be downloaded for free below.
The cash book (form KO-5 - accounting for received and issued funds) is acquired and filled in organizations of all forms of ownership. Whether to start this book or not is a matter of necessity. Keeping a cash book in the form of KO-5 is required even in an organization where there are only two cashiers. But it's not just about two cashiers. And about if between them there will be operations of receiving and issuing money. Then one cashier is the senior, the second is the junior. This is a mini example.
In fact, the scale is completely different. In large organizations, only the staff of the wards of cashiers reaches 200 people. The senior cashier can only have time to enter data into the cash book.
Accounting book for 5 sample filling
Cashier Companies that have several cash registers and one central cash office are required to draw up a consolidated report - a book of accounting of funds received and issued by the cashier, form KO-5, the form and sample of which can be downloaded free of charge in excel below. This form is filled in with information about who and in what amount the cash was issued at the beginning of the working day. The main cashier gives these funds to cashiers of departments on account of the sums of money for making daily payments. In addition, the KO-5 form is used to record the return of funds and cash documents. The procedure for working at such enterprises is organized as follows: at the beginning of the shift, the senior cashier distributes cash among the representatives of the divisions, about which a note is made in the KO-5 accounting book.
When an organization is quite large, it usually has one central cash desk and several by divisions, and to record all the funds that pass through them, form KO-5 is used - a sample of which we will now consider filling. This book of accounting of the cashier reflects the receipt and issuance of money by the central cashier to the divisions. Respectively filling out the KO-5 form occurs at the beginning of the working day for the issue, and at the end of the receipt of unused funds.
Filling out the KO-5 form
The cashier's accounting book is kept throughout the year and a new one is opened for each next one. Filling out begins with the title page of the KO-5 form. Here it is necessary to record information about the company in strict accordance with the constituent documents. Be sure to indicate the OKPO code and the structural unit, if any. Further, the KO-5 form must contain data on the date when the book was opened, and completely, without abbreviations, information about the senior cashier, who is usually responsible for maintaining the KO-5 book.
Sample filling out the KO-5 form
Should be filled cleanly, accurately, without blots. If a mistake was made, then in accordance with the rules that regulate the elimination of amendments in the journal of the cashier-operator, it must be crossed out, and the correct information is indicated next to it. In this case, the date of the correction, the signature and the surname with the initials of the person in charge must be affixed next to it.
A sample of filling out the KO-5 form must contain the following columns filled in:
Date of operation.
- The balance of cash at the cash desk of the enterprise, while the amount must correspond to that indicated in the cash book.
- The amount of the issued amount in figures and words in full, including kopecks.
- At the end must be the signatures of cashiers indicating their name, surname and initials.
Even-numbered sheets are allocated for receipts in the book. In them, the amount is also filled in in words and numbers, and the amounts are also divided into expense documents and unused funds. The total amount is also indicated, which is certified by the cashier reporting on the provided cash. He affixes his signature, surname and initials. When cash and documents for them are received, the senior cashier puts his signature on the form.
The same book records the amounts issued to the cashiers of departments for paying salaries to employees. Payroll deductions must be made within the time frame fixed by the order. As a rule, it is 3-5 days. During this period, everything that has not yet been issued is returned every day to the centralized cashier to the senior cashier on receipt, in which the amount of the remainder is recorded. However, these amounts are not recorded in the ledger. Only after all payments have been made, both statements and the remaining funds for deposit are submitted.
These are the basic rules by which form KO-5 is filled out - the filling pattern is not complicated, accessible and understandable to almost everyone.
Please clarify using the KO-5 form. If the proceeds from the cashier of the operating cash desk enter the main cash desk, without exchange transactions, then do we have to fill out the KO-5 form, and specifically what is indicated in column No. 2 "cash balance at the cashier at the beginning of the day" (cash desk or main cash desk,)? in gr. 3 - from which cash desk is it issued to the cashier? and in column 10 the balance of money (this is for all operations of the senior cashier (payment for rent and other payments) or only upon receipt of money from cashiers of operating offices? If only from cashiers of operating cash desks, then the total balance of the main cashier of the senior cashier will not go ? The expert answers our question that the KO-5 form is a cash document, The next question? If corrections are made, then it is necessary to rewrite this entire accounting book? Are there any additional explanations or a sample for filling out KO-5? One more question? Namely, if the funds were deposited through collection to the bank, what wording should be indicated in the line "issued" to __ To the employee or to the bank? on the line "Reason" ___________________? on the line "Received" _____________ whether it is necessary to write the amount in words ? in the line "by" _________________ it is necessary to write the passport data (whom)? If the cash register of the old model, where the date 200___ is typed, i.e. until 2009 Will it be a violation describe 2000 14y. or fix 0 to 1?
the procedure for filling out the book in question is governed by one document - in the Decree of the State Statistics Committee of Russia of 18.08.1998 No. 88. This document does not establish a detailed procedure for filling out the KO-5 form. But from this document we can conclude that Form N KO-5 is used to account for money issued by the cashier from the central cashier to other cashiers (including cashiers of separate divisions) and for accounting for the return of funds by such cashiers. Therefore, in column 2 of the KO-5 form "Cash balance at the cashier at the beginning of the day, rubles." the cash balance of the central cashier is reflected. And in column 3 "Issued to the cashier" - the amount of funds issued by the senior cashier to other cashiers (including cashiers of operating cashiers). Column 10 “Cash balance at the end of the day, rubles. cop. " the amount of the balance of funds is reflected, determined as the amount of the incoming balance (according to column 2) and funds received from the cashiers of the operational cashiers minus the funds issued to such cashiers. In the ledger in the KO-05 form, you should not reflect the current operations of the senior cashier, since this form is used to record cash flows between the responsible persons - cashiers. At the same time, the requirement for the equality of balances in this form and the balance in the cash book is not established by law.
Since the book in question is a cash document, corrections in it are not allowed. If errors are found, the book should be printed again.
The procedure for filling out the lines of a cash outflow order drawn up when collecting funds is not regulated by current legislation. In practice, the following method is used: the servicing bank is indicated in the "Issue" column or the line is not filled in, in the "Reason" column - "Collected". On the line "Attachment" the receipt for the bag transferred to the collector is indicated; on the line “Received” - the amount of funds transferred in words (on a general basis). Passport data of the collector, whether any other person is not indicated, the cash register is not signed by the collector. Instead of the signature of the collector, the cash register looks at the receipt to the bag with the imprint of the bank's stamp.
The use of cash outflow vouchers with an automatically dated 200_ is not correct, since the date in the document will not correspond to the actual date. Strikethrough and corrections in cash documents are not allowed. Outlet cash orders must be printed again with the correct date.
The rationale for this position is given below in the recommendations of the "Glavbukh Systems" version for commercial organizations and vip - version
The duty to provide the cashier with change money is assigned to the director or his deputies, administrators (clause 3.8.1 of the Model Rules approved by the letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104). The order of circulation of changeable cash (changeable fund) is approved by the order of the head. This follows from paragraphs 1.11 and 6.1 of the Regulation of the Bank of Russia dated October 12, 2011 No. 373-P.
Elena Popova,
2. DECISION OF GOSKOMSTAT OF RUSSIA dated 18.08.1998 No. 88 "On approval of unified forms of primary accounting documentation for recording cash transactions, for recording inventory results"
Book of accounting of funds received and issued by the cashier
(form N KO-5 )
It is used to record money issued by the cashier from the organization's cash register to other cashiers or to an authorized person (distributor), as well as to record the return of cash and cash documents for operations performed. *
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liability for misuse of cash is not established by law. At the same time, penalties may be provided for in the contract for settlement and cash services (clause 4 of article 421 of the Civil Code of the Russian Federation). Therefore, in order to avoid sanctions from the bank, adhere to the targeted spending of money in the directions agreed with it.
Tax inspectorates may try to bring an organization to administrative responsibility under article 15.1 of the Code of Administrative Offenses of the Russian Federation for violation of the procedure for working with cash. However, this article provides for liability for such violations:
- settlements in cash with other organizations in excess of the established limits;
- non-receipt (incomplete posting) to the cash desk of cash;
- non-observance of the procedure for keeping free funds;
- accumulation of money at the cash desk in excess of the established limits. *
When applying administrative penalties, the grounds and procedure for bringing to responsibility (part 1 of article 1.6 of the Administrative Code of the Russian Federation) must be observed. Thus, the misuse of funds under Article 15.1 of the RF Code of Administrative Offenses is not a violation. There are examples of court decisions confirming this position (see, for example, resolutions of the Federal Antimonopoly Service of the North-West District of September 5, 2007 No. A56-4636 / 2007, of July 4, 2007 No. A56-36244 / 2006, of May 14, 2007 No. A56-51773 / 2006 and the Central District of October 3, 2008 No. A64-1887 / 08-24).
Elena Popova,
state Advisor of the Tax Service of the Russian Federation, I rank
4. REGULATION of the Central Bank of the Russian Federation dated October 12, 2011 No. 373-P "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia in the territory of the Russian Federation"
2.1. Cash documents of a legal entity, individual entrepreneur are drawn up: by the chief accountant; an accountant or other employee (including a cashier), determined by the manager in agreement with the chief accountant (if any) by issuing an administrative document of a legal entity, an individual entrepreneur (hereinafter referred to as an accountant); a manager (in the absence of a chief accountant and accountant). the basis for their registration is indicated and the attached supporting documents are listed (settlement and payment statements 0301009, payrolls 0301011, applications, invoices, other documents).
Corrections in cash documents are not allowed. *
5.6. A separate subdivision, after withdrawing the amount of cash balance in the cash book 0310004 at the end of the working day, transfers the sheet of the cash book 0310004 for this working day no later than the next working day to the legal entity. cash book 0310004, and in the case of registration of cash book 0310004 with the use of technical means - the second copy of the sheet of cash book 0310004 printed on paper. Transfer by a separate subdivision of the sheet of cash book 0310004 to a legal entity can be carried out in electronic form in accordance with the legislation of the Russian Federation. In this case, the transfer of the sheet of the cash book 0310004 on paper is carried out in accordance with the rules of document flow approved by the legal entity.
5. Article: How to correct the "primary" according to the new law on accounting
The cashier found an error in the consumable. Can you fix it?
It is safer not to fix the consumable, but to print it again with the correct data. Law No. 402-FZ does not explicitly prohibit correcting cash documents. But it is contained in clause 2.1 of the Regulation of the Central Bank of the Russian Federation of 12.10.11 No. 373-P. If the tax authorities find corrections in the consumable when checking the cash discipline, then they can equate such a document with the missing one and accuse the company of storing excess cash. And for this, a fine of up to 50 thousand rubles is provided (Article 15.1 of the Administrative Code of the Russian Federation). *
Documenting the delivery of cash
Regardless of the method of depositing cash to the bank