All about the cash discipline PI: cash register, cash book, Z-report

As you know, many entrepreneurs, in accordance with the law, may not maintain accounting records. But this statement, strangely enough, does not apply to cash discipline. All organizations and IP, regardless of the nature of the activity, the taxation system and the availability of a cash register, are obliged to take into account cash operations, of course? If there are payments in cash.

As for the IP, before that, until 2012, the duty of compliance with the cash discipline was a contentious issue. Now, after the specified date, everything fell into place and, in accordance with the new order of accounting cash, IP, just like any organization, draw up cash transactions in full.

As you know, some entrepreneurs are exempt from the obligation to have a cash register. This applies, for example, to an IP conducting activities subject to UTII. But this circumstance also does not relieve them of the obligation to execute all documentation relating to the cash department. It is for this reason that many entrepreneurs do not refuse to use cash registers. In addition, the CCP is a necessary and convenient means for internal accounting and control of cash flows, although it is necessary to spend a lot of money for servicing cash registers.

So, what is the correct conduct of the cashier by the entrepreneur? First of all, although all the contents of the cash register are the entrepreneur's personal budget, every arrival and departure of funds must be recorded and processed in due order. PI, as well as all commercial organizations, draws up each arrival of money with a cash order warrant, each expenditure is consumable, maintains all necessary logs and monitors every Z-report.

The cash receipt and the cash advance orders, an advance report for the issuance or receipt of money for the acquisition of something for the activity of the entrepreneur, for the conduct of business, the cashier's journal and the cash book-all these documents have unified forms that are unalterable. Z-report is a report issued by the cash register at the end of the shift. Its change, of course, is not only unacceptable, but also unavailable.

So, during the day, each movement of cash is recorded with the help of FFP and RKO. At the end of the working day, the IP or a person appointed by it as a cashier carries out the procedure for closing the shift, withdrawing the Z-report and checking the data indicated therein, with the actual availability of money in the cash desk. Further, the data of all the cash orders, incoming and outgoing, are entered in the cash book, the form of which consists of the following items: balance at the beginning of the day, documents of the parish, documents of expenditure, balance at the end of the day. After filling the cash book it is necessary to check its balance, Z-report and actual availability of money. All, of course, must coincide.

Since the same year 2012, a cash limit has appeared at the cashier's office. It is calculated at the beginning of the year independently and is not subject to change until the end of the year. If the amount of money in the box office exceeds the limit, they must be transferred to the bank. However, as far as the real life of a PI is concerned, all money in the box office, he picks up at any time that he needs. Of course, he has the right to do this, because the cash register, as mentioned above, is the entrepreneur's personal money. This is also done by the RKO. Therefore, the limit of the cashier's office is, as a rule, not exceeded.

After registration of the cash book, PIs with cash registers or their cashiers deposit data in the cashier-operator journal. This requires a Z-report. It is from it that all the necessary information is taken.