Nuances of documenting cash transactions

Documentation and procedure for conducting cash transactions

Since 06/01/2014, the conduct of cash transactions is regulated by the Bank of Russia instruction “On the procedure for conducting cash transactions” dated 03/11/2014 No. 3210-U (hereinafter referred to as instruction No. 3210-U).
The previously existing regulation on the procedure for conducting cash transactions, approved. By the Bank of Russia on October 12, 2011 No. 373-P, from this date it became invalid. Directive No. 3210-U did not make any fundamental changes to the process of documenting cash transactions. The main innovations affected:

1. Setting a cash balance limit:

• Individual entrepreneurs and small business organizations received the right not to set a limit ( we wrote about this in the material “Small businesses have the right to keep any amount of cash in the cash register” );
• enterprises setting the limit were given the right to independently choose the formula for calculating it: based on actual cash expenditures or on the volume of revenue.

How to calculate the cash balance limit, read here.

1. Some relaxations for individual entrepreneurs and small enterprises. For example, these entities may now not maintain a cash book on those days when there were no cash payments. Moreover, individual entrepreneurs who, in accordance with the legislation of the Russian Federation on taxes and fees, keep records of income or income and expenses and (or) other objects of taxation or physical indicators characterizing a certain type of business activity, are allowed not to draw up cash documents and a cash book.
2. The procedure for preparing cash documents. They were allowed to be issued (optional):

• on paper filled in by hand;
• on a computer followed by printing on paper;
• in electronic form, subject to protection from unauthorized access, distortion and loss of information; in this case, documents are signed with an electronic signature.

ConsultatPlus experts explained the procedure for registering cash transactions:

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Documentation and accounting of cash transactions

Accounting for funds of organizations

1. The concept of cash and settlement transactions

2. Documentation and accounting of cash transactions

3. Accounting for funds in bank accounts

4. Organization of control over cash flows

The concept of cash and settlement transactions

Cash is income and receipts accumulated in cash in bank accounts, which are in constant economic circulation and used by the organization for its own purposes. Funds can also be in the cash register of an enterprise in the form of cash and monetary documents. Cash settlements are made with suppliers and contractors, customers, with credit institutions, with the budget and with other legal entities and individuals for business transactions. Cash payments can be made either in cash or in the form of non-cash payments.

Non-cash payments are carried out using payment orders and other payment documents, as well as bills of exchange, checks that replace cash. Non-cash payments are carried out by transfers to clients' current and current bank accounts.

Accounting for cash flows is important for the correct organization of money circulation, for the correct organization of payments, for securing payment discipline and the effective use of financial resources.

Main functions of cash accounting:

· Checking the correctness of documentation and legality of transactions with funds, timely and complete reflection of them in accounting

· Ensuring timeliness, completeness, correctness of calculations for all types of payments and compliance with the rules and use of funds

· Timely carrying out an inventory and identifying its results with their reflection in accounting

· Ensuring the safety of funds in places of their storage, uninterrupted cash satisfaction of the enterprise’s current obligations (based on the terms of payment)

· Managing cash flows and finding options for their most rational use

Documentation and accounting of cash transactions

To make cash payments, each organization must have a cash register and maintain a cash book. Receiving and spending cash from the cash register is regulated by the “Procedure for conducting cash transactions in the Russian Federation”, approved by the Central Bank of the Russian Federation dated September 22, 1993. No. 40. In accordance with this document, the cash register premises must be specially equipped and equipped with a security alarm. The organization must ensure the safety of funds in the cash register premises and during their transportation. The administration of the enterprise bears responsibility in accordance with the procedure established by law if, through its fault, the requirements were violated and the conditions for storing and transporting funds were not created.

An agreement on full financial liability is concluded with the cashier, according to which the cashier is obliged to compensate for damage caused to the enterprise, both as a result of intentional actions and due to dishonest performance of his duties. The enterprise must have one main cash register.

If there are branches, by order of the manager, a list of persons who are entrusted with the execution of cash transactions is approved, with full financial responsibility being assigned to them.

The receipt of cash at the cash desk is formalized by a cash receipt order (f KO-1).

PCOs must be numbered in order from the beginning of the reporting year. Mandatory PKO details:

· Name of company

· Name of the structural unit

· Document Number

· Date of preparation

· Corresponding accounts

· Name of the legal entity or individual from whom the funds were received.

· Amount in figures and words, highlighting the VAT amount

· Reason for issuing money

· Signature of the chief accountant and cashier

To confirm the receipt of money, a receipt is issued for the cash receipt order. Cash from the cash register is given according to an expense cash order (f No. KO-2). The expense cash order contains the following details:

· Document Number

· Name of company

· Corresponding accounts

· Amount in numbers and words

· Name of the counterparty to whom the funds were issued

· Reason for issuing money

· Name and details of the recipient’s identity document

Recipient's signature and date of receipt

· Signature of the manager and chief accountant (+ signature of the cashier)

Corrections, erasures and blots in cash documents are not allowed. Before being transferred to the cash register, incoming and outgoing cash orders are registered by the accountant in the journal of registration of incoming and outgoing cash documents.

Information about the receipt and withdrawal of cash is recorded in the cash book. Each organization must have only one cash book. The sheets of the cash book are bound, numbered, sealed and the number of sheets is certified by the signature of the manager and chief accountant.

Entries in the cash book are kept in two copies. The second copy is the cashier's report. The cashier's report, in addition to cash receipts, must contain supporting documents. If an organization conducts settlements with individuals, then it may have cash register equipment in accordance with Federal Law No. 54 of May 22, 2003 “Federal Law on the use of cash register equipment.” If there is a cash register, then in this case a book of the cashier-operator is kept, which is issued by the tax authorities and must be bound and numbered. In the book of the cashier-operator, the readings of the summing cash counters at the beginning and end of the year are indicated daily and printed with a so-called z-report.

At the end of the working day, funds can be stored in the main cash register within the established limit. The cash balance limit depends on the average daily revenue, depends on the average daily cash flow, as well as on the operating mode of the enterprise. The limit is set by the servicing bank and can be changed if the amount of cash circulation increases. If the limit is not agreed upon with the bank, it is considered zero and any balance at the end of the day is considered over-limit cash. The company does not have the right to accumulate cash in the cash register to pay off upcoming expenses.

If the limit is exceeded, the enterprise is subject to a fine of three times the cash limit and, separately, an administrative fine of 50 times the minimum wage is imposed on the manager.

On the territory of the Russian Federation, a limit has been established for cash payments for one transaction between legal entities in the amount of 100,000 rubles. Does not apply to individuals. In case of violation - a double fine and a separate administrative penalty for the manager of 50 times the minimum wage.

Non-receipt (incomplete) of cash to the cash desk is imposed in the amount of three times the amount not received in accordance with the Code of Administrative Offences.

Accounting for funds of organizations

1. The concept of cash and settlement transactions

2. Documentation and accounting of cash transactions

3. Accounting for funds in bank accounts

4. Organization of control over cash flows

The concept of cash and settlement transactions

Cash is income and receipts accumulated in cash in bank accounts, which are in constant economic circulation and used by the organization for its own purposes. Funds can also be in the cash register of an enterprise in the form of cash and monetary documents. Cash settlements are made with suppliers and contractors, customers, with credit institutions, with the budget and with other legal entities and individuals for business transactions. Cash payments can be made either in cash or in the form of non-cash payments.

Non-cash payments are carried out using payment orders and other payment documents, as well as bills of exchange, checks that replace cash. Non-cash payments are carried out by transfers to clients' current and current bank accounts.

Accounting for cash flows is important for the correct organization of money circulation, for the correct organization of payments, for securing payment discipline and the effective use of financial resources.

Main functions of cash accounting:

· Checking the correctness of documentation and legality of transactions with funds, timely and complete reflection of them in accounting

· Ensuring timeliness, completeness, correctness of calculations for all types of payments and compliance with the rules and use of funds

· Timely carrying out an inventory and identifying its results with their reflection in accounting

· Ensuring the safety of funds in places of their storage, uninterrupted cash satisfaction of the enterprise’s current obligations (based on the terms of payment)

· Managing cash flows and finding options for their most rational use

Documentation and accounting of cash transactions

To make cash payments, each organization must have a cash register and maintain a cash book. Receiving and spending cash from the cash register is regulated by the “Procedure for conducting cash transactions in the Russian Federation”, approved by the Central Bank of the Russian Federation dated September 22, 1993. No. 40. In accordance with this document, the cash register premises must be specially equipped and equipped with a security alarm. The organization must ensure the safety of funds in the cash register premises and during their transportation. The administration of the enterprise bears responsibility in accordance with the procedure established by law if, through its fault, the requirements were violated and the conditions for storing and transporting funds were not created.

An agreement on full financial liability is concluded with the cashier, according to which the cashier is obliged to compensate for damage caused to the enterprise, both as a result of intentional actions and due to dishonest performance of his duties. The enterprise must have one main cash register.

If there are branches, by order of the manager, a list of persons who are entrusted with the execution of cash transactions is approved, with full financial responsibility being assigned to them.

The receipt of cash at the cash desk is formalized by a cash receipt order (f KO-1).

PCOs must be numbered in order from the beginning of the reporting year. Mandatory PKO details:

· Name of company

· Name of the structural unit

· Document Number

· Date of preparation

· Corresponding accounts

· Name of the legal entity or individual from whom the funds were received.

· Amount in figures and words, highlighting the VAT amount

· Reason for issuing money

· Signature of the chief accountant and cashier

To confirm the receipt of money, a receipt is issued for the cash receipt order. Cash from the cash register is given according to an expense cash order (f No. KO-2). The expense cash order contains the following details:

· Document Number

· Name of company

· Corresponding accounts

· Amount in numbers and words

· Name of the counterparty to whom the funds were issued

· Reason for issuing money

· Name and details of the recipient’s identity document

Recipient's signature and date of receipt

· Signature of the manager and chief accountant (+ signature of the cashier)

Corrections, erasures and blots in cash documents are not allowed. Before being transferred to the cash register, incoming and outgoing cash orders are registered by the accountant in the journal of registration of incoming and outgoing cash documents.

Information about the receipt and withdrawal of cash is recorded in the cash book. Each organization must have only one cash book. The sheets of the cash book are bound, numbered, sealed and the number of sheets is certified by the signature of the manager and chief accountant.

Entries in the cash book are kept in two copies. The second copy is the cashier's report. The cashier's report, in addition to cash receipts, must contain supporting documents. If an organization conducts settlements with individuals, then it may have cash register equipment in accordance with Federal Law No. 54 of May 22, 2003 “Federal Law on the use of cash register equipment.” If there is a cash register, then in this case a book of the cashier-operator is kept, which is issued by the tax authorities and must be bound and numbered. In the book of the cashier-operator, the readings of the summing cash counters at the beginning and end of the year are indicated daily and printed with a so-called z-report.

At the end of the working day, funds can be stored in the main cash register within the established limit. The cash balance limit depends on the average daily revenue, depends on the average daily cash flow, as well as on the operating mode of the enterprise. The limit is set by the servicing bank and can be changed if the amount of cash circulation increases. If the limit is not agreed upon with the bank, it is considered zero and any balance at the end of the day is considered over-limit cash. The company does not have the right to accumulate cash in the cash register to pay off upcoming expenses.

If the limit is exceeded, the enterprise is subject to a fine of three times the cash limit and, separately, an administrative fine of 50 times the minimum wage is imposed on the manager.

On the territory of the Russian Federation, a limit has been established for cash payments for one transaction between legal entities in the amount of 100,000 rubles. Does not apply to individuals. In case of violation - a double fine and a separate administrative penalty for the manager of 50 times the minimum wage.

Non-receipt (incomplete) of cash to the cash desk is imposed in the amount of three times the amount not received in accordance with the Code of Administrative Offences.

Latest innovations in cash transactions

The following major changes in the procedure for conducting cash transactions were introduced by Bank of Russia Directive No. 4416-U dated June 19, 2017 and came into force on August 19, 2017:

• The cashier is allowed to draw up a general incoming and (or) outgoing cash order at the end of the day for the entire amount, which is confirmed by fiscal documents (checks and BSO online cash registers).
• Signatures on cash documents are verified only if the document is drawn up on paper.
• If an expenditure cash order is drawn up in electronic form, then the recipient of the money can put his electronic signature on it.
• If the cash receipt order is issued in electronic form, then the cashier can send the receipt at the request of the depositor to his email.
• Not only the cashier, but also another authorized employee can maintain a cash book.

The procedure for issuing money on account has also undergone a number of changes. Read about it here.

The latest edition of the cash procedure was introduced on November 30, 2020 (directive of the Bank of Russia dated October 5, 2020 No. 5587-U). From this date:

• changes were made to the design of settlements with accountants;
• separate divisions were allowed not to maintain a cash book if they do not store money, but hand it over to the cash register of a legal entity; the requirement to reflect in the payroll the deposit of unpaid wages on time has been eliminated;
• cashiers were required to monitor the solvency of cash when accepting it and were prohibited from issuing banknotes even with one damage (such banknotes must be handed over to the bank);
• the rules for conducting cash transactions using automatic devices without the participation of an employee have been determined.

The essence and procedure for accounting for cash transactions

At enterprises, funds and documents are stored and accounted for in the enterprise's cash register.
All cash transactions are carried out on the basis of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. $3210$-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses.” This regulatory document regulates:

• Rules for accepting cash;
• Rules for issuing cash;
• Rules and procedures for preparing cash documents;
• Rules for maintaining a cash book;
• Rules for storing funds and documents;
• The procedure for auditing the cash register and monitoring compliance with cash discipline.

In addition, this Directive defines the procedure for calculating the cash limit.

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Responsibility for conducting cash transactions rests with the cashier. In addition, an agreement on financial responsibility for the safety of funds and documents at the cash desk must be concluded with the cashier.

The main tasks of accounting for cash and documents in the cash register are:

Figure 1. Objectives of accounting for cash and documents

Cash transactions: what they include

Cash transactions include (clause 2 of instruction No. 3210-U):

• accepting cash, including its recalculation (receipt transactions);
• cash issuance (expense transactions).

Receipt transactions can be: receipt of cash proceeds, receipt of money from a bank account, return of unused accountable amounts, etc. Expenditure transactions include payment of salaries, issuance of accountable and travel amounts, delivery of money to the bank, etc.

For more details, see “The concept and types of cash transactions (legal regulation).”

All incoming and outgoing transactions must be documented, an exception is made for individual entrepreneurs who keep records of income, income and expenses or physical indicators in accordance with the chosen taxation system.

From November 30, 2020, when accepting cash, the cashier must monitor their solvency in accordance with the Central Bank Directive No. 1778-U dated December 26, 2006. The cashier must accept valid banknotes and coins. These are banknotes and coins that do not contain signs of counterfeiting, without damage or with damage of the following nature:

• banknotes: dirty, worn, torn, with abrasions, small holes, punctures, extraneous inscriptions, stains, stamp impressions, missing corners, edges;
• coins with minor mechanical damage.

Cashiers are prohibited from issuing banknotes that have one or more of the damages specified in paragraph. 6–15 clause 2.9 of the regulations of the Central Bank of the Russian Federation No. 630P (they must be submitted to the bank):

• contamination of the surface of the front and (or) back sides, leading to a decrease in image brightness by 8 percent or more;
• extraneous inscriptions consisting of two or more characters;
• extraneous drawing, stamp impression;
• contrast spot with a diameter of 5 mm or more;
• tear of the edge of a banknote with a length of 7 mm or more;
• through hole, puncture with a diameter of 4 mm or more;
• violation of the integrity of the banknote, sealed with adhesive tape;
• lost corner with an area of ​​32 square meters. mm or more;
• lost edge, as a result of which the dimensions of the banknote in length and (or) width have decreased by 5 mm or more;
• partially lost paint layer as a result of abrasion and (or) discoloration.

What documents are used to document cash transactions?

The following are intended for documenting cash transactions:

• cash receipt order (PKO);
• expense cash order (RKO);
• cash book;
• payroll;
• payment statement;
• book of accounting of funds accepted and issued by the cashier.

Unified forms of these documents were approved by Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88.

Next, we will talk about the general rules for processing cash transactions and consider each of the documents in detail.

For information on how to account for funds if you have an online cash register, read the following materials:

• “How to keep track of money when using an online cash register”;
• “Do I need a cash book to maintain an online cash register?”;

Mandatory forms of primary documents

The Ministry of Finance gave a similar explanation back in 2016, and the Federal Tax Service sent it to lower authorities (letter of the Federal Tax Service of Russia dated September 26, 2016 No. ED-4-20 / [email protected] ). But in the new letter, the department mentioned Information No. PZ-10/2012. In accordance with it, the use of forms of primary accounting documents approved by authorized bodies on the basis of federal laws (including cash documents) is still mandatory. Unified “primary” forms for recording cash transactions were approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88. Consequently, organizations using cash register systems may not use, for example, a unified form of the cashier-operator journal. But they are required to maintain cash document forms, as before. The list of cash documents includes:

• No. KO-1 “Cash receipt order”;
• No. KO-2 “Cash expenditure order”;
• No. KO-3 “Journal of registration of incoming and outgoing cash documents”;
• No. KO-4 “Cash Book”;
• No. KO-5 “Book of accounting of funds accepted and issued by the cashier.”

note

Representatives of the department explained that Resolution No. 132 does not apply to the legislation of the Russian Federation on the use of cash registers, since the law on cash registers does not provide for the adoption of such a resolution. In this regard, unified “primary” forms for recording trade transactions are not required to be used.

Accordingly, after switching to online cash registers, it is not necessary to fill out the above forms of primary documents for cash accounting purposes. The new cash register will, through the online fiscal data operator, transmit data on the organization’s revenue to the Federal Tax Service. If checked, all data can be printed from the cash register memory.

General rules for preparing documents for cash transactions

Cash transactions are carried out by a cashier or other employee, to whom the head of the organization or entrepreneur assigns the duties of a cashier. The cashier must familiarize himself with his official rights and responsibilities by signature. If an organization or individual entrepreneur has several cashiers, a senior cashier is appointed. If necessary, the head of the organization or individual entrepreneur can also conduct cash transactions.

NOTE! The cashier is the financially responsible person with whom the corresponding agreement is signed. You can download his example from the link.

All cash documents, including the cash book, can be prepared in paper or electronic form. Documents on paper are drawn up by hand or on a computer and signed by authorized persons. Electronic documents are drawn up using technical means to ensure their protection from unauthorized access, distortion and loss of information. They are signed with electronic signatures in accordance with the requirements of the Law “On Electronic Signatures” dated 04/06/2011 No. 63-FZ.

Cash documents are signed by the chief accountant or accountant (in their absence, by the manager), as well as by the cashier. If the document is electronic, then it is signed with an electronic signature (EDS). The Ministry of Finance believes that when preparing primary accounting documents it is possible to use a simple electronic signature (letter dated July 17, 2017 No. 03-03-06/1/45323). The cashier is provided with a seal (stamp) containing the details confirming the cash transaction, as well as sample signatures of persons authorized to sign cash documents. The cashier is obliged to compare signatures with samples only if the document is not drawn up in electronic form with an electronic signature. In the case of conducting cash transactions and drawing up cash documents by the manager, sample signatures of persons authorized to sign cash documents are not drawn up.

If there is a senior cashier, transactions for the transfer of cash between the senior cashier and cashiers during the working day are reflected by the senior cashier in the book of accounting for received and issued cash.

Documentation of cash transactions

Accounting for cash and documents involves the preparation of certain documents for each transaction. The following document forms are used:

1. Receipt cash order PKO (f. No. KO-$1$).

   This document reflects the receipt of funds and documents at the cash desk of the enterprise. Such operations can be:

   • receipt of revenue for the sale of goods and services;

   payment of balances on advances issued;

2. compensation for damages by those responsible;
3. and so on.

The PQS specifies:

• Name and OKPO code of the enterprise itself;
• Date and document number;
• Full name of the individual or representative of the organization from which the funds are received;
• Correspondence of accounting accounts reflecting the nature of the transaction;
• Grounds for accepting funds and documents at the cash desk;
• The amount of funds accepted into the company's cash desk.

The PCO is signed by the cashier and the chief accountant of the enterprise. A receipt with duplicated data from the PKO itself is separated from it and transferred to the person who deposited the funds or documents into the enterprise’s cash desk.

The PKO is issued for each transaction of receipt of funds and documents separately.

etc.

The RKO specifies:

• Name and OKPO code of the enterprise itself;
• Date and document number;
• Full name of the person to whom the funds and documents are issued;
• Correspondence of accounting accounts reflecting the nature of the transaction;
• Grounds for issuing funds and documents from the cash desk;
• The amount of funds to be disbursed from the enterprise's cash desk.
• Applications (for example, payroll for wages).

In addition to the cashier and the Chief Accountant, the cash register is signed by the recipient of funds and the head of the organization. The recipient of the funds must present an identification document and the details of such a document are also entered into the cash register.

RKO is issued for each individual transaction for the issuance of funds from the cash desk of the enterprise.

Documentation of cash receipts transactions

The receipt of cash at the cash desk is formalized by a cash receipt order (form according to OKUD 0310001).

For more information about it, see “How to fill out a cash receipt order (PKO).”

Upon receipt of the PKO, the cashier:

• Checks for the signature of the chief accountant, accountant or manager - only if it is a paper document.
• Checks the correspondence of the amount of cash entered in numbers with the amount of cash entered in words, as well as the presence of supporting documents.
• Receives money, counts it and checks the amount specified in the order with the amount actually accepted.
• Signs the PKO and affixes a seal (stamp) to the receipt issued to the depositor. If the PKO is electronic, then the cashier sends a receipt at the request of the depositor to his email.

If the amounts do not correspond, and the depositor refuses to add the missing amount, the cashier crosses out the PKO and transfers it to the chief accountant, accountant or manager for re-registration for the actual amount of cash deposited. If the receipt is issued electronically, the cashier makes a note about the need to re-register the PKO.

In the case of capitalization of revenue received using a cash register, the receipt can be issued once for the total amount based on the control tape or strict reporting forms of the online cash register.

Expenditure cash documents

Consumable documents for the cash register are:

• expense cash order (form according to OKUD 0310002);

For more information about it, see “How to fill out an expense cash order (RKO).”

• payroll - form according to OKUD 0301009 ( see “Sample of filling out the payroll T 49” );
• payroll - form according to OKUD 0301011 ( see ).

Upon receipt of the specified documents, the cashier:

• Checks the presence of the signature of the chief accountant, accountant or manager, with the exception of electronic cash registers.
• Checks the availability of supporting documents.
• Identifies the recipient (as of November 30, 2020, the requirement for mandatory identification of the recipient using an identification document has been canceled, so the cashier himself can decide what kind of identification proof to require from the recipient of the money).
• Prepares and recalculates money, issues it directly to the recipient indicated in the cash settlement, statements or power of attorney, obtains the latter’s signature and signs the order himself. If the cash settlement is electronic, then the recipient of the funds puts his electronic signature.

To issue accountable amounts, a written application from the accountable person or an order from the manager is required. The chosen procedure is fixed in the Regulations on settlements with accountable persons.

You can download a sample application for the issuance of money from the following link.

If wages are paid according to statements, a cash settlement account is drawn up for the amounts actually paid. From November 30, 2020, it is not necessary to put a note on the salary deposit in the statement.

If money is issued by proxy, the cashier must also check:

• correspondence of the recipient's last name, first name, patronymic, indicated in the RKO, with the principal's last name, first name, patronymic, indicated in the power of attorney;
• confirmation of the identity of the authorized person.

In the settlement and payment or payroll statement, before the signature of the person entrusted with receiving cash, the cashier puts o. The power of attorney itself is attached to the RKO or statements.

If a power of attorney is issued for several payments or for receiving money from different organizations or individual entrepreneurs, certified copies are made of it. The original is kept by the cashier and is attached to the debit order or statement upon the last disbursement of money.

Cash book

All movements at the cash register are reflected in the cash book (form according to OKUD 0310004).

Entries in the book are made by the cashier or other authorized person for each PKO or RKO.

At the end of the working day, the cashier checks the data contained in the cash book with the data of cash documents, displays the amount of the cash balance and affixes a signature. Then the entries in the cash book are verified with the data in cash documents by the chief accountant, accountant or manager and signed.

See also “Procedure for making corrections to the cash book (nuances)”.

If no cash transactions were carried out during the working day, no entries are made in the cash book. Separate divisions provide the legal entity with a copy of the cash book sheet in the manner established by it. From November 30, 2020, departments that do not store money, but hand it over to the cash register of a legal entity, are allowed not to maintain a cash book.

The chief accountant controls the maintenance of the cash book; in his absence, the manager.

How to fill out a cash book

So, you have a cash book, how to manage 2022? The process follows this pattern. The cashier must be responsible for the cash register (clause 4, clause 4.6, clause 4 of Instructions No. 3210-U). If there is no cashier position in the institution, another accounting employee, who is indicated directly by the head in the relevant order, is responsible for maintaining the cash book. The control function remains with the chief accountant. Each organization actually regulates the cash flow process itself. In budgetary institutions where there is a constant flow of funds, a cash book must be present. Maintaining a cash book in 2022 can be reflected in the following generalized diagram:

1. The cashier collects balances daily at the beginning and end of the working day. These amounts must be equal. If no operations were performed on any day, the arch need not be formed. The balance will automatically be transferred to the next day.
2. The arrival (receipt) of funds is registered with a cash receipt order, cash issuance is carried out through expenditure orders. Numbers for each of these documents are assigned in order, and information about them is reflected in the cash book.
3. On days when there was cash movement, the cashier will complete his work by summing up the results of the billing period. The book reflects all daily transactions and is certified by the signature of the responsible employee. All movements and their entries in the cash book must be submitted to the chief accountant for verification.

Here is a printed view of the cash book. The OKUD form code is 0310004. Essentially, this is an empty cash book; a sample of filling it out manually can be found at the end of the article.

This is what the cash book form looks like, you can download the word for free.

Results

Documentation of cash transactions has undergone a number of changes related to the introduction of online cash registers and the spread of electronic document management. In addition, officials decided to somewhat simplify the procedure for issuing funds on account.

To keep abreast of all changes in the procedure for working with cash registers and cash, read our section “Online cash registers of cash registers and cash registers”.
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