Cash documents
Order of conduct cash transactions in the Russian Federation is established by Instructions of the Bank of Russia dated 03/11/2014 No. 3210-U. According to this document, cash transactions are processed by incoming cash orders (PKO), outgoing cash orders (RKO). For each PKO and each RKO, entries are made in the cash book. This procedure will continue after the transition to new cash registers with the function of transferring data to the tax authorities.
Uniform forms cash documents are given in the Decree of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88, which continues to be valid at the present time and should be applied in the future - after the transition to online cash desks.
Keeping a cash book
Any organization, regardless of the taxation system, is obliged to keep a cash book (form No. KO-4) if it receives or spends cash (clauses 1, 4, 4.6 of the Procedure for conducting cash transactions). Even the daily delivery of proceeds to the bank, including through collectors, does not exempt from maintaining a cash book.
If a separate unit of the organization receives or spends cash, it is also required to keep a cash book. At the same time, the presence or absence of a settlement account with a separate subdivision does not play any role (letter of the Bank of Russia dated 04.05.2012 No. 29-1-1-6 / 3255).
A separate subdivision (OP) within the time period established by the head of the organization transfers to the head unit:
- or detachable copies of sheets of the cash book - when the cash book of the OP is filled out by hand;
- or second copies of sheets of the cash book printed on paper - if the cash book of the OP is filled out on a computer.
In the parent organization, the indicators of the cash book of the OP are not entered into the cash book of the organization. Sheets of the cash book of the OP are stitched separately at least once a year.
Cash balance limit
The balance of cash on hand at the end of the day should not exceed the limit established by the organization (clause 2 of the Procedure for Conducting Cash Transactions). This rule does not apply to individual entrepreneurs and organizations - small businesses that can store any amount of cash in the cash register.
The formulas for calculating the cash balance limit on hand are given in the Appendix to Bank of Russia Instructions No. 3210-U.
Issuance and delivery of change coins
Operating regulations governing the use of CCPs do not provide for the presence of a balance Money(bargaining coins and banknotes) in the CCP cash drawer either at the beginning of the working day or at the end of the working day. Therefore, before the start of the work shift, the cashier gives the cashier-operator change money. To do this, the cashier writes out cash settlement for the amount of the exchange, in which the line "Issue" indicates the full name of the cashier-operator, and in the line "Basis" writes "For exchange".
If in trade organization there are senior and ordinary cashiers, then the senior cashier issues a bargaining chip to cashiers-operators. The amount of small change indicated in the RKO, the senior cashier records in the cash book (form KO-4) and in the ledger of funds received and issued by the cashier (form KO-5). This procedure is established by clause 4.5 of the Procedure for Conducting Cash Transactions and will continue to be valid when using the online cash register.
Thus, as before, in the absence of a senior cashier, an account cash warrant is sufficient for issuing a token coin, and if there is a senior cashier, it is necessary, in addition to registering cash registers, to keep a book in the form of KO-5.
Fiscal documents instead of unified CCP forms
Unified forms for CCP
To account for cash settlements with the population in the implementation trading operations with the use of CCP organizations used unified forms of primary accounting documentation KM-1-KM-9, approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 No. 132:
- KM-1 “Act on transferring the readings of summing money counters to zeros and registering KKM control counters”;
- KM-2 "Act on taking readings of control and summing cash meters upon delivery (sending) of KKM for repair and upon its return to the organization";
- KM-3 "Act on the return sums of money to buyers (customers) on unused cash receipts”;
- KM-4 "Journal of the cashier-operator";
- KM-5 "Journal of registration of indications of summing cash and control counters of KKM, working without a cashier-operator";
- KM-6 "Help-report of the cashier-operator";
- KM-7 "Information on the readings of KKM meters and the organization's revenue", etc.
Since this resolution is not a regulatory legal act adopted in accordance with Law No. 54-FZ, now, according to officials, it is not subject to mandatory application (letters of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15 / 28914, dated 04.04. 2017 No. 03-01-15/19821, dated January 25, 2017 No. 03-01-15/3482, dated September 16, 2016 No. 03-01-15/54413).
Consequently, organizations that use new online cash desks are not required to issue certificates-reports of the cashier-operator (form KM-6) and keep a journal of the cashier-operator (form KM-4) for each cash register (letter of the Ministry of Finance of the Russian Federation dated 12.05.2017 No. 03-01-15/28914).
In connection with the entry into force new edition 54-FZ, the Bank of Russia plans to amend Instructions No. 3210-U. In particular, the new edition of clauses 5.2 and 6.6 of the Rules for conducting cash transactions will establish that incoming cash orders (PKO) and outgoing cash orders (RKO) must be issued on the basis of fiscal documents (as of the draft as of 03/01/2017).
Fiscal documents
Fiscal documents are called fiscal data (information on settlements), which are presented according to established formats on paper or in in electronic format(Article 1.1 of Law No. 54-FZ).
Fiscal documents include (clause 4, article 4.1 of Law No. 54-FZ):
- registration report;
- report on changes in registration parameters;
- shift opening report;
- cashier's check (form strict accountability);
- correction cash receipt (form of strict reporting of correction);
- shift closing report;
- report on the closing of the fiscal accumulator;
- report on the current state of settlements;
- operator confirmation.
Formats of fiscal documents that are mandatory for use, as well as additional details of fiscal documents, are approved by Order of the FSS of the Russian Federation dated March 21, 2017 No. ММВ-7-20 / [email protected]
Shift duration
In accordance with the requirements of the legislation, work with fiscal equipment is divided into cash register shifts. Before the start of settlements using CCP, a report is generated on the opening of the shift, and after the completion of the settlements, a report on the closing of the shift is generated. At the same time, a cash register check cannot be generated later than 24 hours from the moment the report on the opening of the shift was generated (clause 2, article 4.3 of Law No. 54-FZ).
That is, a shift when working at an online checkout cannot last more than 24 hours. This requirement for the duration of the shift is explained by the capabilities of the fiscal drive. In the case when the shift exceeds 24 hours, the fiscal sign of the document on the check of the CCP is not formed (paragraph 9, clause 1, article 4.1 of Law No. 54-FZ).
A shift at a cash register can be opened on one day, and closed the very next day, with a total duration of no more than a day. Law No. 54-FZ does not contain other restrictions on the duration of the shift, as well as requirements to close the shift at exactly the specified time (letter of the Ministry of Finance of the Russian Federation dated 05.05.2017 No. 03-01-15 / 28066).
Shift closing report
When closing a shift on old cash registers, a Z-report was generated, which was the basis for making an entry in the KM-4 form (“Journal of the cashier-operator”) (attachment to the letter of the Federal Tax Service of Russia dated 10.06.2011 No. AC-4-2 / [email protected], letters of the Federal Tax Service of Russia for the city of Moscow dated January 20, 2011 No. 17-15 / 4707, dated April 20, 2011 No. 17-15 / 38757). On the basis of the Z-report, a certificate-report of the cashier-operator (KM-6) was drawn up and data was entered into the journal of the cashier-operator (KM-4).
Since when using new cash registers, it is not necessary to maintain forms KM-4 and KM-6, at the end of the shift, a shift closing report is generated, on the basis of which a PKO is drawn up and an entry is made in the cash book.
Data on the amounts of cash received by the cash register for a shift are given in the shift closing report: the indicator “Total amount in checks (SRF) in cash” in the attribute “Counters of transactions “INCOME”” of the attribute “Counters of shift results”.
Please note that on the basis of one shift closing report, several PKOs can be generated depending on the type of operation and the postings that will be made in accounting when cash is credited to the cash desk of the organization:
- full payment for the sale of goods, works, services (Debit 50, Credit 90-1);
- partial payment when selling goods, works, services (Debit 50, Credit 62-1);
- prepayment against the future sale of goods, works, services (Debit 50, Credit 62-2).
Documentation of returns
Return of goods on the day of purchase
When returning funds to the buyer on the day of purchase, the CCP is applied in without fail(Letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28914). Funds are issued to the buyer from the cash drawer of the cash register on the basis of a check issued upon purchase of the goods.
When issuing cash to the buyer, it is necessary to break through the check of the CCP with the indication of the sign of the settlements "RETURN OF RECEIPT". An act on the return of funds to buyers (KM-3) does not need to be drawn up.
A cash register return check is transferred to the tax authorities through a fiscal data operator in the same manner as all other cash register checks (letter of the Ministry of Finance of the Russian Federation of 04.04.2017 No. 03-01-15 / 19821).
Data on the returned amounts are reflected in the report on closing the shift: the indicator "Total amount in checks (SRF) in cash" in the attribute "Counters of operations" RETURN of income "" of the attribute "Counters of the results of the shift".
When posting the amounts of cash received by the CCP for a shift, it is necessary to reflect the difference between the amount of receipt and the amount of the return of receipt in PKO. In other words, proceeds from the sale of goods, works, services in PKO are reflected minus the returned amounts.
Return of goods not on the day of purchase
To date, even specialists from the Ministry of Finance of the Russian Federation do not know how to correctly issue a refund for goods returned on a date other than the day of purchase. Therefore, officials recommend contacting the Bank of Russia on this issue (letters of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15 / 28914, dated March 1, 2017 No. 03-01-15 / 11622). In none of their letters did the officials say that a return check should be issued for any return of funds, regardless of the date the goods were returned.
Since no new procedure for processing the return of goods has been approved to date, in our opinion, refunds for goods returned on a date other than the day of purchase should be carried out in the same manner.
Step 1. Based on the buyer's application for the return of goods, it is necessary to draw up a cash register, in which the buyer will put his signature, and give the buyer money from the main cash desk (and not from the CCP cash drawer).
Step 2 Based on cash register, an entry should be made in the cash book.
Thus, on the day when the money for the returned goods was returned from the main cash desk, the cashier draws up a PKO for the full amount of the proceeds received by the cashier-operator, and a cash settlement for the amount of money returned to the buyer.
When returning a previously made prepayment, in our opinion, organizations should break through the CCP check, regardless of the date of its payment. Cash must be returned from the CCP cash drawer.
New procedure for the use of CCP and OFD
Oksana Kurbangaleeva, Director of Successful Business Consulting LLC
The rules for issuing cash documents are quite clearly specified in Instruction No. 3210-U.
The following employees are authorized to issue cash documents:
· Chief Accountant;
an accountant or other employee determined by the head by issuing an administrative document;
manager - in the event that there is no chief accountant and accountant.
The grounds for issuing cash documents are:
payroll statements;
payrolls;
statements;
other documents.
The listed papers must be attached to cash documents. Corrections and blots in cash documents are not allowed.
Cash documents are signed by:
cash receipt order - the chief accountant or accountant, and in their absence - the head, cashier;
· expenditure cash warrant - the head, as well as the chief accountant or accountant, and in their absence - the head, cashier.
The cashier must have:
Sample signatures of persons authorized to sign cash documents;
a seal (stamp) containing (containing) details confirming the conduct of a cash transaction.
If the manager conducts cash transactions and draws up cash documents, then he also signs cash documents. At the same time, samples of signatures of persons authorized to sign cash documents are not issued.
There are two ways of registering cash documents:
· on paper;
· using technical means designed to process information, including Personal Computer and software, printed on paper.[K87]
Cash acceptance
The cashier accepts cash at the cash desk of an organization or an individual entrepreneur. Upon receipt of an incoming cash order, he checks:
the presence in the document of the signature of the chief accountant or accountant, and in their absence - the presence of the signature of the head and its compliance with the existing sample;
correspondence of the amount of cash written in numbers with the amount of cash written in words;
availability of supporting documents listed in the incoming cash order.
Receipt of cash is carried out by sheet, piece counting and in such a way that the depositor of money can observe the actions of the cashier. Then the cashier checks the amount indicated in the incoming cash order with the amount of cash actually received. If the amount of money actually deposited coincides with the amount indicated in the document, the cashier signs it, a receipt for the cash receipt order and puts on it an imprint of a stamp confirming the cash transaction. In confirmation of the receipt of cash, the depositor is issued a receipt for the incoming cash order. If the actual deposited amount of cash does not match the amount specified in the incoming cash order, the cashier:
a) invites the depositor to add the missing amount of cash;
b) return the overpaid amount of cash.
If the depositor refuses to add the missing amount of cash, the cashier returns the deposited amount, crosses out the incoming cash order and passes it to the chief accountant (or accountant) or manager (if they are absent) to draw up an incoming cash order for the amount of cash actually paid in.
When conducting cash transactions using cash registers, upon completion of their conduct, on the basis of a control tape withdrawn from cash registers, an incoming cash order is issued for the total amount of cash received. The exception is the amount of cash accepted by the payment agent (bank payment agent). The paying agent (bank paying agent), in addition to this incoming cash order, issues an incoming cash order PKO [K88] for the total amount of cash accepted by the specified person.
Cash withdrawal
According to Ordinance No. 3210-U, the cashier issues cash to the recipient indicated in the cash order, settlement- payroll or payroll. To do this, the recipient must present:
a) passport or other identity document;
b) a power of attorney and an identity document.
Having received an expense cash warrant, the cashier checks:
presence of signatures of the head, chief accountant or accountant (in the absence of the chief accountant and accountant - the presence of the signature of the head) and their compliance with the available samples;
· compliance of the amounts of cash put down in numbers with the amounts put down in words;
availability of supporting documents listed in the expenditure cash warrant;
· compliance of the last name, first name, patronymic (if any) of the recipient of cash indicated in the cash order with the data of the identity document presented by the recipient.
The cashier does not accept claims from the recipient for the amount of cash, if he did not count the cash received by him under the supervision of the cashier.
Cash withdrawal by proxy
When issuing cash by proxy, the cashier checks:
· compliance of the last name, first name, patronymic (if any) of the recipient of cash with the last name, first name, patronymic (if any) of the principal specified in the power of attorney;
· compliance of the last name, first name and patronymic of the authorized person and the data of the document proving his identity indicated in the power of attorney and the cash order with the data of the document presented by the authorized person.
In the payroll (payroll), before the signature of the person who is entrusted with receiving cash, the cashier makes the inscription “by proxy”.
The power of attorney is attached to the expenditure cash warrant (settlement and payroll, payroll).
A power of attorney can be issued for several payments or for receiving cash from different legal entities(individual entrepreneurs). In this case, its copies are made, which are certified in the manner prescribed by the head. A certified copy of the power of attorney is attached to the expenditure cash warrant, payroll or payroll. The original of the power of attorney (if any) is kept by the cashier and is attached to the expenditure cash order, payroll or payroll at the final cash withdrawal.
Issuance of money on account cash warrant
When issuing funds under an expenditure cash order, the cashier prepares the appropriate amount of cash and passes this document to the recipient, who indicates the amount received (rubles - in words, kopecks - in numbers) and signs the cash order. The cashier counts the amount of cash prepared for withdrawal in such a way that the recipient can observe his actions, and gives him cash by sheet, piece by piece in the amount indicated in the cash order. The recipient recalculates, under the supervision of the cashier, the cash received by him sheet by piece. After the issuance of cash on the expenditure cash warrant, the cashier signs it.
Issuance of money under the report
To issue money for expenses related to the conduct of the activities of a legal entity or an individual entrepreneur, or an employee of an organization under the report, an expenditure cash order is issued upon a written application of the recipient, which is drawn up in any form, but must contain the following mandatory items:
an inscription of the head about the amount of cash and the period for which they are issued, made with his own hand;
Signature of the head, also made with his own hand (the use of a facsimile in such cases is not allowed);
the date the document was signed.
The accountable person is obliged to present to the chief accountant, accountant or manager (in their absence) an advance report together with supporting documents within a period not exceeding three working days after the expiration date for which cash was issued for the report (or from the day the accountable person goes to work ). The head of an organization or an individual entrepreneur sets a period during which the advance report must be checked and approved, as well as the final payment must be made. The advance report is checked by an accountant, chief accountant or manager (in their absence), and approved by the manager.
Cash under the report is issued subject to the full repayment by the accountable person of the debt for the amount of cash previously received under the report.
Salary payment
The amount of cash intended for the payment of wages and other similar payments is established according to the payroll or payroll.
The term for issuing cash for payments is determined by the head and indicated in the payroll or payroll. The duration of the cash withdrawal period for payments should not be more than 5 business days (counting the day the cash is received from the bank account). As before, the period was no more than 3 working days (for enterprises located in the regions of the Far North and equivalent areas, no more than 5 days).
The senior cashier issues the proper amount according to the payroll or payroll to the cashiers against signature in the book of accounting for funds or according to the cash order for the period specified in the payroll.
The cashier prepares the amount of money to be issued and passes the payroll or payroll to the employee for signature, then recalculates the prepared amount of money so that the employee can see his manipulations. When issuing money, they are recalculated by sheets, by the piece in the amount indicated in the payroll or payroll.
The employee, in the presence of the cashier, checks the recounting of money by sheet, piece by piece, without this, subsequent claims to the amount of money are not accepted.
On the last day of the issuance of wages or other similar payments in the payroll or payroll, the cashier performs the following actions:
· affix a stamp or make the inscription "Deposited" opposite the names of employees who have not been issued cash;
Counts and records in the final line the amount of cash actually issued and the amount to be deposited and deposited with the bank;
checks the specified amounts with the total amount in the payroll (payroll);
· draws up a register of deposited amounts in any form.
Register of deposited amounts
According to Instruction No. 3210-U, the register of deposited amounts must contain:
the name of the legal entity or full name of the individual entrepreneur;
the date of registration of the register;
the period of occurrence of the deposited amounts;
number of settlement and payment or payroll;
· Full name of the employee who did not receive the money, his personnel number, if any;
the amount of unpaid money;
the total amount of the register;
Signature of the cashier, its transcript;
additional details.
Registers are numbered in chronological order from the beginning of the calendar year. After the registration of the register, the cashier signs the payroll or payroll and the register of deposited amounts and transfers them to the accountant, chief accountant or manager (if they are absent) to verify the compliance of the entries in the register with the data of the payroll or payroll and sign them.
For the actually issued amounts of cash according to the payroll or payroll, an expenditure cash order is issued, the number and date of which the cashier indicates on the last page of the payroll or payroll.
If the register of deposited amounts is drawn up by the head of the organization himself, he personally certifies with his signature the correspondence of the entries in the register and the data of the payroll or payroll.
Cash book
The cash book is maintained by an organization or an individual entrepreneur in order to account for cash received by the cash desk and issued from it. The paying agent maintains an additional cash book to account for accepted cash.
makes entries in the cash book for each incoming or outgoing cash order issued for cash received or issued;
Calculates the amount of cash balance at the end of the working day;
· signs the entries made during the day.
Entries in the cash book are verified with the data of cash documents, the check is performed and the results are signed by the accountant, chief accountant or manager (in their absence). Sheets of the cash book or cash book on paper are bookmarked and numbered before the start of maintenance, a certification inscription is made about the number of sheets, which must be signed by the head and the chief accountant or head (in the absence of the chief accountant) and bearing the seal of the organization or individual entrepreneur (if there is one). Modern rules do not require sealing the cash book with a wax or mastic seal.
In the case of maintaining a cash book (book of accounting for funds) using technical means, it is necessary to ensure:
safety of the data contained in the said documents on an electronic information carrier;
Exclusion of the possibility of unauthorized changes to the specified information.
If there were no cash transactions during the working day, and therefore there are no entries in the cash book, the balance of cash in the cash register at the end of the working day is the amount of the balance withdrawn on the last of the previous working days during which cash transactions were carried out.
At the discretion of the manager, when drawing up a cash book, each cash transfer transaction during the working day between the senior cashier and cashiers can be carried out with or without printing a sheet of this book on paper. If the cash book sheet is printed on paper, the signatures of the senior cashier and cashiers are affixed to it. Otherwise, the signatures of the latter are affixed on the sheet using an electronic digital signature or another analogue of a handwritten signature in the manner prescribed by the head. As for the sheet of the cash book, it is printed on paper at the end of the working day in two copies. The numbering of the sheets of the cash book (book of cash) is carried out automatically in chronological order from the beginning of the calendar year.
Sheets of the cash book (book of accounting for funds) printed on paper are selected in chronological order, stitched together as necessary, but at least once a calendar year.
Chief Accountant or the head (in the absence of the chief accountant) exercises control over the maintenance of the cash book in the organization.
Similar information.
Accounting is documentary. Reflection of business transactions on the accounts is carried out only on the basis of documentation. A document is a written evidence of a business or financial transaction and the right to carry it out. The quality of accounting depends on the correctness and timeliness of the preparation of documents. The value of documents in the conduct of economic activity is quite large, since documents serve for preliminary and subsequent control over the safety of property, over the legality and expediency business transactions.
Documentation as a way of formalizing business transactions with documents and substantiating accounting records is one of the elements of the accounting method. Closely related to documentation are other elements of the accounting method, such as accounts and inventories.
The basis for reflecting business transactions in the system accounting there can only be properly executed documents, since on their basis the legality and expediency of operations are established. Documents are important in the audit of financial and economic activities, with audit, when considering criminal and civil cases in the process of inquiry, investigation and trial, acquiring the legal force of evidence.
The classification of accounting documents is presented in table 2.
Table 2- Classification of accounting documents
|
Classification |
Document types |
Name of documents |
|
By appointment |
managerial |
Orders, instructions, powers of attorney, payment orders |
|
Exculpatory |
Invoices, acts, receipts |
|
|
Accounting registration |
Accounting certificates, certificates-calculations, distribution and grouping statements |
|
|
Combined |
Advance report, payroll, etc. |
|
|
Compilation procedure |
Primary |
Timesheets, receipt and expenditure cash orders, requirements, etc. |
|
Cashier report, warehouse report, etc. |
||
|
Cash |
Incoming and outgoing cash orders, checks, etc. |
|
|
material |
Bill of lading, acceptance certificates, etc. |
|
|
Estimated |
Settlement checks, advance reports, payment requests and payment orders, etc. |
|
|
Way of reflecting business transactions. place of compilation; |
Invoices, orders, cash orders, etc. |
|
|
Cumulative |
Limit-fence cards, timesheets, etc. |
|
|
Place of compilation; |
Internal |
Commodity reports, settlement and payment statements, credit and debit cash orders |
|
Bank statements, bills of lading, invoices, etc. |
The entire process of compiling, checking, processing, grouping and reflecting documents in the relevant registers is carried out according to a specific plan. To ensure the correctness and timeliness of registration of all transactions with documents, the procedure for the movement of documents is required. The way documents pass from the moment they are issued to the transfer to the archive is called the document flow.
Cash transactions are the most numerous and most common in the enterprise. Their accounting is accompanied by the execution of a number of documents, which are presented in Appendix No. 8 to this work.
Cash warrants are documents certifying the legality of the receipt of money at the cash desk of the enterprise and their spending for the intended purpose. Cash documents can be issued either in paper or electronic form. In electronic form, they are printed on paper.
Acceptance of cash at the cash desk is carried out according to a cash receipt order (f. No. KO-1), signed by the chief accountant. The cash receipt (PKO) and the receipt for it are filled in by the accountant in one copy. In the first line, the name of the organization is written, further in order in the established places:
Sequence number of the order (PKO numbering is performed in order, starting from January 1 until the end of the year);
Date of receipt of funds;
In the column “Corresponding account, sub-account”, the account credited in the operation is indicated, i.e. accounting entry is fixed;
If necessary, the cipher of analytical accounting and the cipher of the intended purpose of the funds received are affixed;
Below, in the line “Received from”, the full name of the individual or the name of the legal entity is indicated.
The line “Reason” indicates the source of receipt of cash received at the cash desk, i.e. the content of the financial and economic operation is reflected. It could be:
1. contribution to the authorized capital;
2. proceeds from the sale of services, products, goods;
3. a loan from an individual;
4. balance of unused accountable funds;
5. sponsorship fee;
6. cash from the bank,
7. repayment of loans, shortages, theft, etc.;
The line "Application" indicates the primary documents that draw up the business transaction:
1. order-outfit;
2. waybill;
3. invoice;
4.contract for a loan;
5. extract from the decision of the meeting of founders;
6. accounting statement with calculation;
7.client's letter;
8. order of the head;
9. bank check;
10. employee's personal statement, etc.
The cashier accepts cash at the cash desk. Upon receipt of the PKO, he checks:
The presence of the signature of the chief accountant or accountant, and in their absence - the signature of the head, which must correspond to the existing samples;
Correspondence of the amount of cash in numbers and words;
Availability of supporting documents for PKO;
Correspondence of the amount indicated in the PKO and the amount of cash actually accepted.
In case of non-compliance with one of these requirements, the cashier returns the documents to the accounting department for proper processing.
If all documents are checked and there are no comments, the cashier signs the PKO, a receipt for it and puts a stamp confirming the cash transaction. The depositor is given a receipt for the PKO in his hands.
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 in the PKO, the cashier either offers to increase it if there is a shortage, or returns the surplus.
If the depositor refuses to pay the missing amount, the cashier returns the deposited amount to him, crosses out the PKO and returns it to the head or chief accountant for reissuing the amount.
Money on cash warrants is accepted only on the day they are drawn up. When cash is received at the cash desk from the bank, an incoming cash order is also drawn up. The deliverer is the chief accountant, to whom the cashier hands over the receipt. The receipt is attached to the bank statement.
Incoming and separately outgoing cash orders are numbered in chronological order, from the beginning to the end of the year. Based on these orders and the documents attached to them, the cashier makes entries in the cash book.
In the new Regulation, effective from 01.01.12. nothing is mentioned about keeping a register of registration of PKOs and RKOs, as it was before.
Cash is issued directly to the recipient, which can be indicated in the following payment documents:
In an expense cash warrant;
In the payroll;
On the payroll
on the basis of a passport (or other identity document) or a power of attorney with a passport.
Having received an outgoing cash order, the cashier checks everything, the same filled-in columns in it in the same way as when receiving an incoming cash order, and also, the correspondence of the recipient's passport data and his and his full name. in the cash receipt.
When issuing cash by proxy, the cashier checks:
Compliance with full name the recipient in the cash order and full name of the recipient specified in the power of attorney;
Compliance with full name the recipient specified in the power of attorney, and the details of his passport or other identity document.
In the payment or cash register, the cashier writes “by proxy” before the signature of the principal.
The power of attorney in such cases is attached to the expenditure cash warrant, payroll or payroll.
If the power of attorney is issued for several payments, then in this case copies are made and certified in the prescribed manner. A certified copy is attached to the expenditure documents, the original power of attorney is kept by the cashier and is attached to the expenditure documents at the last cash withdrawal.
When receiving money under an expenditure cash order, the recipient indicates the amount received in rubles - in words, in kopecks - in numbers and signs it. The cashier counts the money under the supervision of the recipient and gives him cash in the amount specified in the RKO.
The recipient is obliged to check the amount by recalculating it without leaving the cash desk.
After issuing cash according to RKO, the cashier signs it.
The issuance of money as an account for expenses related to the conduct of activities is issued to the employee by an expense cash order according to his written application, which is drawn up in any form and contains:
The inscription of the head in his own hand about the amount of cash and the period for which they are issued;
Manager's signature and date;
The accountable person, at the end of the period for which the money was issued, is obliged to draw up an advance report with supporting documents attached and submit it to the accounting department.
The need to issue an application for the issuance of money under the report was introduced from 01.01.12.
Previously, accountable persons had to submit an advance report to the accounting department and make the final settlement of unspent amounts no later than three business days after the expiration of the period for which they were issued, or from the day they returned from a business trip, unless other terms were established by the head of the enterprise.
The head also establishes the period during which the advance report must be checked, approved, and the final settlement is made on it.
The advance report is checked by the chief accountant or accountant, and in their absence - by the head. The advance report is approved by the head.
Cash on account is again issued, as before, if the previous debt on accountable amounts has been repaid in full.
Payments of wages and other payments are made on the basis of a payroll or payroll. The term for issuing money for these needs is determined by the head and indicated in the payment documents. From 01.01.12. the term for payment of wages and other payments cannot be more than five working days from the date of receipt of cash from the bank.
Previously, the term for issuing money for salaries and other payments was set no more than 3 days.
The senior cashier or cashier issues the amount indicated in the payroll to cashiers or authorized persons for the payment of wages, according to cash settlements for the period specified in the payroll.
The recipient signs in the payroll or payroll opposite his last name. Then the cashier recalculates the amount to be issued so that the employee can observe his actions and issues it to the employee.
The recipient checks the issued amount. If the amount does not correspond to that indicated in the payment documents, the cashier will not accept claims in this regard, unless the employee recalculated the amount under the supervision of the cashier.
On the last day of the issuance of wages and other payments in the payroll or payroll, the cashier:
Puts a stamp or writes by hand "deposited" opposite the names of employees who have not been issued money;
Counts and writes down at the end of the statement in the final line the amount of money actually issued and money deposited to be deposited with the bank;
Reconciles the specified amounts with the total amount in the statement;
Makes a register of deposited amounts in any form.
The register of deposited amounts must contain:
Name of the legal entity or full name IP;
Date of registration of the register of deposited amounts;
The period of occurrence of the deposited debt;
Number of the payment (settlement and payment) statement;
Full name of the employee who did not receive the money;
The amount of unpaid cash;
The total amount according to the register of deposited amounts;
Signature of the cashier with decryption;
Additional details if needed.
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 the payment or settlement and payroll, and submits them for reconciliation and signature to the accounting department.
For the amounts actually paid, according to the payroll or payroll, an expenditure cash order is issued, the number and date of which is indicated in the payroll.
If the register is drawn up by the head, then all of the above actions are performed by him.
Persons who are not on the lists of the enterprise are given money from the cash desk only on account cash warrants. Money from the cash desk can only be issued to the person indicated in the cash order.
Any corrections in cash orders are not allowed. If an error is found in the cash warrant, then it is issued again. The executed cash order is stamped “Paid”, it is signed by the cashier and registered in the cash book.
Incoming and outgoing cash documents, the register of incoming and outgoing cash orders and the cash book can be maintained manually or automatically.
At the end of the month, by comparing the totals of turnovers on the debit and credit of account 50 "Cashier", the cash balance at the end of the month is displayed, which is reconciled with the balance in the cash book. The workflow scheme for cash transactions is shown in Figure 1.
Picture 1. Scheme of document flow for cash transactions
The first chapter addresses the following questions:
The concept of cash transactions, goals and objectives of accounting;
Legislative and regulatory regulation of cash accounting;
Documentation of cash transactions.
Keeping records of cash transactions on the movement of cash and their documentation in Ross-El LLC complies with the regulatory documents governing this issue in Russian Federation.
Unified forms of primary accounting documentation for accounting for cash transactions, intended for legal entities of all forms of ownership (except for credit institutions engaged in cash service individuals and legal entities) approved by the Decree of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results":
No. KO-1 "Incoming cash order",
No. KO-2 "Expenditure cash warrant",
No. KO-3 "Journal of registration of incoming and outgoing cash documents",
No. KO-4 "Cash book",
No. KO-5 "Book of accounting for funds received and issued by the cashier."
An incoming cash order (form No. KO-1) is used to register the receipt of cash at the cash desk of an organization both in terms of manual data processing methods and when processing information using computer technology.
A receipt for an incoming cash order, drawn up taking into account the requirements of clauses 13 and 19 of the Procedure for Conducting Cash Operations in the Russian Federation, is registered in the register of incoming and outgoing cash documents (form No. KO-3) and is handed over to the person who transferred the money, but remains at the cash desk.
In the incoming cash order and the receipt to it, it is indicated:
on the line "Basis" - the content of the business transaction;
on the line "Including" - the amount of VAT (recorded in figures, and if products, works, services are not taxed, the entry "without tax (VAT)" is made);
on the line "Appendix" - the attached primary and other documents are listed with an indication of their numbers and dates of compilation;
in the column "Credit, code of the structural unit" the code of the structural unit to which the funds are received is indicated.
The cashier, having received from the accounting department a receipt order or a document replacing it, is obliged to check it, guided by the requirements of paragraph 20 of the Procedure for Conducting Cash Transactions in the Russian Federation.
Receipt of cash at the cash desk is accompanied by the issuance of a cash receipt receipt
In the case when money is received at the cash desk for the goods sold, work performed or services rendered, organizations and individual entrepreneurs for which the federal law prescribes the use of cash registers (CREs) when making cash payments and (or) using payment cards, are required to issue to the buyer (client) a cash receipt printed on CREs (paragraphs 1 and 4 of Article 5 of the Federal Law of 22 May 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards."
An account cash warrant (form No. KO-2) is used to issue cash from the cash desk of an organization both under the conditions of conventional data processing methods and when processing information using computer technology. An outgoing cash order is drawn up taking into account the requirements of paragraphs 14 - 16, paragraph 4 of paragraph 17, paragraph 19 of the Procedure for conducting cash transactions in the Russian Federation and is registered in the journal of registration of incoming and outgoing cash documents (form No. KO-3).
In those cases when the documents (applications, invoices, etc.) attached to the expenditure cash warrants have a permit inscription (visa) of the head of the organization, his signature on the expenditure cash warrants is optional.
In the outgoing cash warrant, the line "Basis" indicates the content of the business transaction, and the line "Appendix" lists the attached primary and other documents, indicating their numbers and dates of compilation.
The cashier, upon receipt from the accounting department of an expense order or a document replacing it, must be guided by the prescription of paragraph 20 of the Procedure for Conducting Cash Transactions in the Russian Federation.
By general rule, registration in the journal of Form No. KO-3 of incoming and outgoing cash orders or documents replacing them (payment or payroll statements, applications for issuing money, invoices, etc.) is carried out by the accounting department before they are transferred to the cash desk.
Registration of an account cash warrant or a document replacing it, as a general rule, is carried out before it is transferred to the cash desk. And only "expenditure cash orders issued on payment (settlement and payment) statements for wages and other equivalent payments registered after issuance. (see paragraph 21 of the Procedure for Conducting Cash Transactions in the Russian Federation).
Cash book No. KO-4 is used to record receipts and cash withdrawals of the organization at the cash desk. The cash book must be drawn up taking into account the requirements of paragraph 23 of the Procedure for conducting cash transactions in the Russian Federation.
Each sheet of the cash book consists of 2 equal parts: one of them (with a horizontal ruler) is filled in by the cashier as the first copy, the second (without horizontal rulers) is filled in by the cashier as the second copy from the front and back sides through carbon paper with ink or a ballpoint pen. The first and second copies of the sheets are numbered with the same numbers. The first copies of the sheets remain in the cash book. The second copies of the sheets must be tear-off, they serve as a cashier's report and do not come off until the end of operations for the day.
Records of cash transactions begin on the front side of the inseparable part of the sheet after the line "Balance at the beginning of the day."
Previously, the sheet is folded along the cut line, placing the tear-off part of the sheet under the part of the sheet that remains in the book. To keep records after the “Transfer”, the detachable part of the sheet is superimposed on the front side of the inseparable part of the sheet and records are continued along the horizontal rulers of the reverse side of the inseparable part of the sheet.
On the procedure for maintaining a cash book, also see paragraphs 24 and 25 of the Procedure for conducting cash transactions in the Russian Federation.
Control of proper management The cash book is carried out by the organization.
The book of accounting for funds received and issued by the cashier (form No. KO-5) is used to account for money issued by the cashier from the cash desk of the organization to other cashiers or trustee(distributor), as well as accounting for the return of cash and cash documents for transactions performed.
In accordance with the Regulation on accounting and financial statements in the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n "On Approval of the Regulation on Accounting and Accounting in the Russian Federation" - to ensure the reliability of accounting and financial statements, organizations must make an inventory of property and liabilities, in the course of which their presence is checked and documented, and their condition is determined.
On the procedure for conducting an audit of the cash desk and monitoring compliance with cash discipline, see section 4 of the Procedure for conducting cash transactions in the Russian Federation.
Cash can be issued from the cash desk not only on the basis of an expenditure cash warrant, but also on the basis of a payroll or payroll.
These statements are drawn up when issuing salaries to employees of the organization.
In this case, the organization decides independently which forms of the statement to use:
settlement and payment;
settlement;
payment.
Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment" approved standard forms:
§ for the payroll form No. T-49,
§ for the payroll form No. T-51,
§ for the payroll form No. T-53.
After the deadline established by the organization for the issuance of wages and other payments, the cashier is obliged at the end of the payroll to indicate the total paid and deposited (payable, but not paid, but accepted for storage on demand) amounts, reconcile with the total, sign the statement and record the amount actually paid in the cash book. The statement must be signed by the cashier, chief accountant and head of the organization. For the total amount to be paid according to the statement, is issued. The number of the expenditure cash warrant and the date of compilation are indicated in the statement. For the deposited amounts handed over to the bank, they constitute one general expenditure cash order.
Payrolls are registered in a special journal (form No. T-53a). Payroll records are kept by the organization for 75 years. The journal is started for one calendar year and is kept in the organization for 5 years.
An organization may issue funds to an employee for administrative purposes. household needs, travel, hospitality and similar expenses.
The period for which an organization can issue cash on a report for economic needs is not limited by law, but it can and should be established by order of the head of the organization. An order may approve a list of business transactions paid for in cash; a list of positions or a list of persons admitted to their implementation; limit dimensions amounts issued in the account for each type of operation, the timing of the advance report.
Within three working days after the expiration of such a period, the employee who received money under the report is obliged to report on the money spent (submit an advance report with documents confirming the expenses, and / or return the balance of unspent money, if any).
If the funds were issued for travel purposes, then the employee must report for them, also no later than three working days after returning from a business trip (paragraph 11 of the Procedure for Conducting Cash Transactions in the Russian Federation).
The advance report form No. AO-1 was approved by the Decree of the State Statistics Committee of the Russian Federation dated August 1, 2001 No. 55 “On Approval unified form primary accounting documentation No. AO-1 "Advance report".
The advance report is drawn up in one copy by the accountable person and the accounting officer on paper or on a machine-readable medium.
On the reverse side of Form AO-1 of the Advance Statement accountable person writes down a list of documents confirming the expenses incurred (travel certificate, receipts, transport documents, checks of cash registers, sales receipts and other supporting documents), and the amount of costs for them. The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report.
Upon receipt of the advance report by the organization, the accountant returns the tear-off part of the advance report to the employee. This part of the advance report is a receipt for the employee, which confirms that the document was accepted by the accounting department for verification.
The accounting department checks the targeted spending of funds, the availability of supporting documents confirming the expenses incurred, the correctness of their registration and calculation of the amounts, and the reverse side of the form indicates the amounts of expenses accepted for accounting and the accounts (subaccounts) that are debited for these amounts.
If the balance of funds is revealed according to the advance report, then the employee is obliged to return it to the cash desk of the organization. At the same time, the cashier writes out an incoming cash order.
If the employee has reasonably spent a large amount, then the amount of overspending on the advance report is reimbursed to him. In this case, the cashier must issue an expense cash warrant.
The verified advance report is approved by the head of the organization or an authorized person and is accepted for accounting. The balance of the unused advance shall be handed over by the accountable person to the cash desk of the organization under an incoming cash order, the overspending according to the advance report shall be issued to the accountable person under an expenditure cash order.
The data of the approved advance report are the basis for writing off accountable amounts of money in in due course.
The amount of accountable funds not returned by the employee within the prescribed period may be deducted from his salary (Article 137 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation)). At the same time, one should keep in mind the restrictions established in part 1 of article 138 of the Labor Code of the Russian Federation: « overall size of all deductions for each payment of wages may not exceed 20 percent, and in cases provided for federal laws, - 50 percent of the wages due to the worker.
The advance report must be kept by the organization "within the terms established in accordance with the rules for the organization of the state archival business, but not less than five years"(Clause 1 of Article 17 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting").
A new issue of funds under the report to the employee is possible only after the full repayment of the previous debt.
It should be added to what has been said that, on demand tax authorities the documents with which the accountable person reports must be “paired”: either an invoice and a receipt for a credit order, or a sales receipt (copy) and a CCP check. The first document contains the name of the operation and information about the product (service), the second - confirms the fact of payment. An exception may be the presentation of only one document - a CCP receipt, if it contains the text - information (details) about the product (service) (for example, the currently generally accepted form cash receipt for the supply of gasoline at petrol stations). Otherwise, in the absence required documents, the organization must include the amount of money issued in the subreport in tax base and charge income tax.
For general provisions on the cash balance limit at the cash desk, see Section 1 of the Procedure for Conducting Cash Transactions in the Russian Federation.
The procedure for establishing a limit on the availability of money in the organization's cash desk, as well as the procedure and terms for depositing cash with bank institutions for subsequent crediting to the accounts of these organizations, are defined in the Regulations on the rules for organizing cash circulation in the Russian Federation dated January 5, 1998 No. 14-P (approved by the Board of Directors of the Bank of Russia on December 19, 1997, Minutes No. 47).
Organizations, regardless of the organizational and legal form, must keep free funds in banking institutions on appropriate accounts on contractual terms.
Cash funds received at the cash desks of organizations are subject to delivery to banking institutions for subsequent crediting to the accounts of these organizations.
Cash is handed over by organizations to the cash desks of banking institutions directly or through joint cash desks at organizations, as well as using the services of organizations of the federal postal service for transfer to the appropriate accounts in banking institutions. Cash can be handed over by organizations on contractual terms through the collection services of banking institutions or specialized collection services licensed by the Bank of Russia to carry out relevant operations for the collection of cash and other valuables.
The procedure and terms for the delivery of cash are established by the servicing institutions of banks for each organization in agreement with their leaders, based on the need to accelerate the turnover of money and their timely receipt at the cash desks on the days of the banking institutions.
This can set the following deadlines for the delivery of cash by organizations:
For organizations located in locality where there are banking institutions or organizations of the federal postal service - daily on the day cash is received at the cash desks of organizations;
For organizations that, due to the specifics of their activities and mode of operation, as well as in the absence of an evening collection or an evening cash desk, bank institutions cannot hand over cash to banking institutions or federal postal organizations every day at the end of the working day - the next day;
For organizations located in a settlement where there are no banking institutions or federal postal organizations, as well as those located at a remote distance from them - 1 time in several days.
Cash received from individuals in payment of taxes, insurance and other fees, are surrendered by administrations and collectors of these payments directly to banking institutions or by transfer through federal postal organizations.
Cash desks of organizations may keep cash within the limits established by the banking institutions servicing them in agreement with the heads of these organizations.
The limit of the balance of cash in the cash register is set annually by banking institutions for all organizations, regardless of the organizational and legal form and field of activity, that have a cash desk and carry out cash settlements.
To establish a limit on the balance of cash on hand, the organization submits to the bank institution that provides its settlement and cash services, the calculation prescribed form- "Calculation for setting a cash balance limit for an enterprise and obtaining permission to spend cash from the proceeds received by its cash desk."
For an organization that includes divisions that do not have an independent balance sheet and accounts with banking institutions, a single cash balance limit is set, taking into account these structural divisions. Cash balance limit structural divisions brought by order of the head of the organization.
For representative offices, branches and other separate divisions organizations located outside its location, compiling a separate balance sheet and having accounts in banking institutions, the cash balance limit on hand is set by servicing institutions of banks at the place where the relevant accounts of structural divisions are opened.
If the organization has several accounts in various banking institutions, the organization, at its discretion, applies to one of the servicing institutions of banks with the expectation of setting a limit on the balance of cash on hand. After setting the cash balance limit in one of the bank institutions, the organization sends a notification about the cash balance limit determined for it to other bank institutions in which its respective accounts are opened. When checking this organization, banking institutions are guided by this limit on the balance of cash on hand.
For an organization that has not submitted a calculation for setting a limit on the cash balance in cash to any of the bank's servicing institutions, the cash balance limit is considered zero, and the cash that has not been handed over by the organization to banking institutions is over the limit, which entails Negative consequences- bringing to administrative responsibility under Article 15.1 of the Code of Administrative Offenses of the Russian Federation.
The cash balance limit is determined on the basis of the volume of cash turnover of the organization, taking into account the peculiarities of the mode of its activity, the procedure and terms for depositing cash in banking institutions, ensuring the safety and reducing the counter transportation of valuables.
In this case, the cash balance limit can be set:
In the amount necessary to ensure the normal operation of organizations from the morning of the next day;
Within the average daily cash receipts;
Depending on the deadlines delivery and the amount of cash proceeds;
Within the limits of the average daily cash consumption (except for expenses for wages, social payments and scholarships).
The limits of the balance of cash in the cash desk established by the institution of the bank are communicated in writing to each organization.
The cash balance limit can be reviewed during the year in the prescribed manner at the reasonable request of the organization (in case of changes in the volume of cash turnover, conditions for the delivery of proceeds, and others), as well as in accordance with the bank account agreement.
The organization is obliged to hand over to bank institutions all cash in excess of the established limits on the balance of cash on hand.
For exceptional cases when an organization has the right to keep cash in cash in excess of the established limits, see the provision of clause 9 of the Procedure for conducting cash transactions in the Russian Federation.
The decision on spending by the organization of the cash proceeds incoming to its cash desk if it has several accounts in various banking institutions is made in a manner similar to setting a limit on the balance of cash in the cash desk of such an organization.
Organizations have the right to receive cash in institutions of banks where the corresponding accounts are opened for the purposes established by federal laws, other legal acts operating on the territory of the Russian Federation, and the regulations of the Central Bank of the Russian Federation.
The issuance of cash to the organization for wages and payments of a social nature, scholarships are made within the time agreed with the servicing institutions of banks.
The issuance of cash for settlements with dismissed employees and going on vacation, as well as in cases provided for by federal laws and other legal acts in force on the territory of the Russian Federation, is carried out regardless of the terms for paying wages established for the organization.
For more information on issues related to the procedure for conducting cash transactions and the use of cash registers, you can find in the book of CJSC “BKR-Intercom-Audit” “Cash transactions. Cash register equipment.
Documents that are the basis for cash transactions, enter the accounting department, where accounting employees, in accordance with their official duties:
check the correctness paperwork, their compliance with the current legislation and the nature of the operations performed, as well as the availability of the necessary written instructions from the head of the organization or persons authorized by him to carry out business operations;
draw up receipts and expenditure cash orders or documents replacing them;
receive the necessary signatures of authorized persons, provided for by the forms of cash documents;
register (before transfer to the cash desk) in the journal of registration of incoming and outgoing cash documents (form No. KO-3);
hand over to the cashier receipt and expenditure cash orders or documents replacing them together with supporting and administrative documents attached to them.
Documents are filled in in one copy, clearly and clearly in ink, ballpoint pen or written out by machine (writing, computing). Erasures, blots or corrections in these documents are not allowed.
An incoming cash order and a receipt for an incoming cash order, which is part of it, are filled out simultaneously and signed by the chief accountant or a person authorized by a written order of the head of the enterprise. The receipt of the credit order is issued only after receiving the money.
Outgoing cash orders issued on pay (settlement and payment) statements for wages and other equivalent payments are registered after their issuance.
An expense cash warrant is signed by the head of the organization and the chief accountant or a person authorized to do so.
Registration of incoming and outgoing cash documents can be carried out using computer technology. At the same time, in the machinogram “Insert sheet of the register of incoming and outgoing cash orders”, compiled for the corresponding day, the formation of data for accounting for the movement of funds for the intended purpose is also provided.
Receipt and issuance of money on cash orders can be made only on the day they are drawn up.
Issuance of receipts and expenditure cash orders, or documents replacing them, into the hands of persons depositing or receiving money is prohibited.
The procedure for processing cash documents by a cashier
The cashier upon receipt of incoming and outgoing cash orders or documents replacing them:
verifies the presence and authenticity of the signature of the chief accountant on the documents, and on the expenditure cash warrant or the document replacing it, the permissive inscription (signature) of the head of the enterprise or persons authorized to do so;
checks the correctness of paperwork;
checks for the presence of the applications listed in the documents.
In case of non-compliance with one of these requirements, the cashier returns the documents to the accounting department for proper processing.
Acceptance of cash at the cash desk
In case of compliance with all the above requirements and compliance of documents, the cashier accepts cash.
When accepting cash, the cashier checks their solvency in accordance with the Signs of solvency of banknotes and coins of the Bank of Russia, approved. Regulation of the Central Bank of the Russian Federation dated October 9, 2002 No. 199-P “On the procedure for conducting cash transactions in credit institutions on the territory of the Russian Federation"
The amount received by the cashier must correspond to that indicated in the incoming cash order (form No. KO-1).
After receiving the money, the cashier signs the receipt and deciphers the signature (puts the surname and initials), certifies with the seal (stamp) of the cashier.
A receipt for a cash receipt order, signed by the chief accountant or a person authorized to do so, and the cashier, certified by the seal (stamp) of the cashier or the imprint of the cash register, is handed over to the person who has handed over the money.
Receipt cash orders or documents replacing them immediately after receiving or issuing money on them are signed by the cashier, and the documents attached to them are repaid with a stamp or a handwritten inscription “Paid” indicating the date (day, month, year).
Cash that is not confirmed by incoming cash orders is considered to be cash surplus and is credited to the company's income.
