Cash book, its types and design

In accordance with Russian legislation, all organizations, including all business entities, must use the services of banks without fail to store their free funds. And their settlements with other legal entities in most cases should be carried out by bank transfer. But all receipts and the issuance of cash in the national monetary unit, they must take into account in the cash book. Moreover, the cash book should be conducted by all without exception by organizations and business entities (hereinafter - organizations), including individual entrepreneurs who, in the nature of their activities, deal with cash.

Each organization, which is a legal entity and has a cash register, maintains a single cash book designed to account for all its transactions with cash in the national currency. At the same time, operations performed by separate subdivisions of the organization that have their own cashier are not taken into account. Each such subdivision maintains its own own cash book, issued and issued by the organization in which it is included.

The general registration of the cash book is usually assigned to the cashier of the organization. They make out its title page, number the sheets, then the cash book must be wrapped and certified with the seal of the organization and the signatures of its head and the chief accountant.

The maintenance of the cash book is also the responsibility of the cashier, who must make all entries in it in duplicate (using copying paper). The sheets of the cash book are divided into two parts - non-breaking and detached. The first copy (non-breaking part), the so-called "Inlay sheet" should remain in the cash register itself. The second copy (the tear-off part) is the "Cashier's Report" and is a document according to which the cashier reports on the cash flow at the cash desk. Of course, the first and second copies must be identical and have a single numbering.

Considering that in modern conditions the accounting documentation is mainly conducted using computer equipment, the cash book in electronic form can be maintained in organizations. However, three necessary conditions must be fulfilled for this. First, a licensed computer program for conducting a cash book, agreed with the relevant regulatory and supervisory bodies, should be acquired. Secondly, the necessary protection of the computer and the program itself from unauthorized access to them is provided. And, finally, thirdly, the cashier must be trained in the principles of working with such a program.

The program for managing the cash book should provide not only a visual display of its content on the monitor, but also a printout of the same documents that are required in the usual cash book, namely the "Invoice" and the "Cashier's Report". In addition, the program should provide automatic numbering of the pages of the book, and, without allowing cashier intervention.

At the end of each calendar year (or at other times, if there is such a need), all previously printed "Fold-in sheets" are filed in the appropriate order in a book that is certified in the same way as an ordinary cash book. In addition, at the same time, the cash book in electronic form should be transferred to an electronic medium and transferred to the archives of the organization for storage.

Control over the correctness of the cash book management by the appropriate order should be assigned to the chief accountant or, if necessary, to another responsible employee.