How to conduct a correct cash book. Cash book: fill pattern

In accordance with domestic law, all organizations are required to keep free finances in the bank. At the same time, most of the payments are made by the legal entity among themselves in a non-cash form. For cash turnover, you need a cash office, an employee who will work with it, and a book in which transactions will be recorded. Next, let's take a closer look at the details of filling out the documentation

Cash book: why is it needed and how is it conducted?

As practice shows, in most organizations the turnover of cash is carried out in a non-cash form. However, this does not mean that cash is not used in the course of the activities of these companies. If there is at least a small percentage of transactions concluded using banknotes, then the enterprise should have a cash book. How to keep this magazine? Who should contribute information to it? These issues are of concern to many entrepreneurs. It should be noted that according to the law, since 2014 enterprises that have a journal of income and expenses can not issue orders for cash transactions. Accordingly, the cash book, a sample of filling which will be described later, they may not be conducted. Nevertheless, some entrepreneurs continue to use it. However, many organizations implement it incorrectly. In order to avoid problems with the tax inspection, sanctions and other penalties, you should pay close attention to the operations that are being performed and know how to keep the cash book correctly.

Normative base

Prior to the entry into force of new recommendations for the recording of cash transactions, there was no direct indication in legislation that all entrepreneurs should have a cash book. A sample fill was also not installed. In the practice of arbitration courts, there have been cases when a decision was made in favor of entrepreneurs who did not take into account cash transactions in the journal. Since 2012, the Order of filling the cash book was adopted. The instruction prescribes the obligatory presence of a journal on transactions to all entrepreneurs, regardless of what taxation system they use, if they make transactions with cash. For incorrect drawing up of documentation and other violations of the accounting discipline that will be revealed during the audit, an organization may be fined.

Characteristics of the document

Before you tell how to conduct a correct cash register, you should explain what it is. From the above information it is clear that this is a special magazine for recording all transactions with cash. In addition, the cash book is included in the list of financial statements. The decision of the State Statistics Committee approved the form of an accounting journal. It is called KO-4. The correct procedure for filling out the cash book is determined by the relevant Regulation. The regulations were approved by the Central Bank in 2011. Knowledge of how to conduct a correct cash register is very important, since controlling inspections check it often enough. For each year a new document is drawn up.

Sample of filling and keeping the cash book: the main provisions

The document consists of 50 or 100 pages. As for the question, when it is necessary to keep a cash book, according to the law it is established that the journal is compiled from the beginning of the year and by increasing. The document's validity period is set on the title page. If the magazine has ended before the end of the year, a new one is being compiled. Records are not interrupted and continue with the preservation of chronological order. The title page of the new journal indicates the date of the beginning and the end of its compilation. In this case, the sequence of documents will be easy to determine. As a rule, the enterprise acquires a ready-made cash book printed in the printing house, with drawn columns and graphs. It is possible to compile a document in electronic form (how to correctly conduct a cash book in this format, will be described below). All pages are numbered immediately in the entire magazine. The total number of sheets is placed at the end (on the last page). The specified number is certified by the signatures of the chief and the responsible person. The sewn book is sealed with a wax or mastic seal.

Responsible person

At the enterprise there is an employee in charge of which there is a cash book. How to properly maintain this magazine is indicated in the relevant recommendations that an employee should know. This employee carries out cash transactions and makes information about them in the document. The completed sheet is certified with a signature. This means that the employee assumes all responsibility for the performed operations and the information entered into himself. At the end of the working day, the employee transfers the balance of cash to the accounting department. Together with it all documentation is transferred - the primary income-payment orders. A completed book sheet is also signed by the receiving accountant. If the latter is not present at the enterprise, the signature is put by the head. This procedure is performed daily. To carry out cash transactions, the responsible officer authorized by the head must be familiarized with his duties, rights and responsibilities. If we talk about how to conduct a cash book of a PI, then the process itself is analogous to that carried out in the organization. However, an individual entrepreneur is not always provided with a staff of employees, and in particular, there is not necessarily a responsible person for the commission and recording of cash transactions. If the PI works alone, then it carries out the reception and expenditure of funds. Accordingly, he logs himself and signs the completed pages. Those who do not know how to keep a cash book correctly, advice to the accountant, presented below, will help you to orient yourself in the requirements.

Title page

This page should contain the following information:

1. For the legal entity - the full name of the organization, for the entrepreneur - entrepreneur, the name of the unit (if it is a branch).
2. The duration of the log. This can be a year or a specific date, if there are several documents.
3. OKPO.

Inside the document

Speaking about how to properly issue a cash book, it should be noted that entries, both expendable and incoming, are entered on one page. At the end of the day, the balance is reduced and the result is summed up. A report is drawn up on the performed operations. Each sheet of the book consists of two parts with a line of separation. The first half is the page of the journal, in which information about operations is entered. On the second part, a cashier's report is compiled . You can bend the sheet along the line of separation and keep records under the carbon paper. After entering information, the sheet is cut. The first part of the page should be filed. The report is accompanied by documents that confirm the conduct of operations (these papers are called "primary"). For example, it could be an extract from the order, a cash receipt order, an application for an advance, a power of attorney, and so on.

Entering information in boxes

The date of submission of information must be indicated at the top of the page. Filling a sheet starts with a column where the balance at the beginning of the shift is indicated. Here the amount that is transferred from the end of the previous page is placed. Next, the order number for the cash order is entered. It is indicated in the column "Document number". The next line fits the one to whom it was issued or from whom this paper was received. If this is a natural person, then the name is entered, if the legal entity is the name of the organization. In the next column, indicate the number of the corresponding account or sub-account. Enter information that indicates the method of receipt or expenditure of cash. For example, p / c - cc. 51, salary - сч. 70, customers and customers - сч. 62. It should be noted here that these lines are not filled by individual entrepreneurs. Next are the columns "Expenditure" and "Parish". They put sums in rubles in numbers. Pennies indicate after the decimal point. For example, the amount of funds that are issued is as follows: 129.05 r. Each operation is recorded immediately after committing. Records are made only on the basis of primary documents. The "Transfer" column contains information on the amount of transactions on the previous lines. In the end, you need to calculate the total result. It is entered in the column "The result for the day." The result is calculated separately for the money and money received. Then "Balance" is recorded. It is necessary to add up all the cash that came in and stayed from the previous day. Out of this amount, the funds are withdrawn. The number written in the book must coincide with the actual state of cash at the checkout. Those lines that remain free, should be crossed out. This is necessary so that no one can fill in the empty columns. This is done by the letter Z. The names of the cashier and the accountant are indicated at the end of the page. In addition, the number of the incoming and outgoing orders drawn up for the day is indicated. If the day has not been performed any cash transaction, the page is left blank. At the same time, the balance available at the end of the day is transferred to the next without adjustments.

Electronic variant

The ubiquitous introduction of computer technologies has not bypassed the cash book. The electronic version of the journal makes the work of the staff much easier. A special program is used to keep the book. It displays the log on the computer screen. The graphs are filled in the same way as described above. Every day the responsible employee enters the necessary information, and at the end of the shift prints the sheet. In the paper version, there should be two parts: the report itself and the contributory half. The cashier signs the page. If the employee has an electronic signature, then it is allowed to use it, as well as the usual one. Each such page is numbered. At the end of the year, a book is formed from the printed sheets. The last page of the page indicates the total number of inserts. It is certified by signatures and the seal of the enterprise. An e-book can be compiled once a quarter, rather than a year. Reports and attached documentation are sent to the finance department.

Income and expenditure

The receipt of cash is issued by the cash receipt. The receipt - its tear-off part - must be filed to a bank statement. Operations for the disposal of funds are issued, respectively, one or more spending orders. When the cash is handed over to the bank, the employee is given a receipt and an order. The first is filed to the checkout, and the second - to the statement.

Corrections in the journal

In the event that the book was allowed a clerical error that does not have a significant impact on reporting, it can be corrected. It is strictly forbidden to tear out sheets from the magazine. It is also not allowed to use a stroke, a marker, rubbing with a blade, an eraser and other similar manipulations. If the clerical error does not involve changes in the remainders of any period, then its correction is carried out in the following way: a neatly incorrect entry is crossed out, the correct one is placed side by side. Correction must be surely certified by signatures. The cashier and the accountant should sign the bill. If there are several corrections on the page, then each of them must be certified. If a serious mistake is made, the cashier drafts a statement addressed to the chief accountant. The head of the enterprise is going to the commission, which will be responsible for the corrections. According to the error, an accounting certificate is prepared. It describes the nature of inaccuracy and the method of its correction.

Checking the Reporting Discipline

The correctness of conducting a cash journal is subject to control by a banking organization servicing the enterprise's account. The manager will be notified of the fact that the inspection will be carried out. In the bank for evaluation, it will be necessary to provide deposit sheets, fully issued, cashier's reports along with the attached documentation and advance paper if the money was issued for the report. If the audit will affect the current year, there is no need to sew a magazine (this is done at the end of the year). Upon completion of the control activities, the book will be returned to the enterprise. In this case, the authorized body will issue an act on the audit of the reporting discipline. If the document contains comments, they must be eliminated within the deadline set by the supervisory authority. Also, the tax inspection can verify the correctness of filling out the cash book. For violations found in the course of control measures, sanctions can be applied. At the same time, it should be said that the inspector can impose a fine on the enterprise in case the errors were discovered within two months from their assumption.