Proper management of the cash book.

Cash book is a special form, which reflects all transactions associated with cash. It takes into account every receipt and issue of money. The cash register must be maintained by the cashier. In any organization, there should theoretically be only one such book. At the same time, the sheets are numbered, bent, and stamped by the organization. At the end of the book a record is made about the number of numbered pages where the chief accountant and the head of the enterprise put their signatures. However, sometimes organizations that have their own units (representative offices, branches) can not do without a single cash book, because It is very difficult, and in some cases it is impossible to bring all the proceeds and corresponding cash documents to the main office every day. In addition, on the very first sheet of the cash book there is a line intended to indicate the structural subdivision of the organization. This serves as an indirect proof that it is possible to separate the cash book by each division.

Records of the cashier's report must be made in duplicate (via carbon paper). In this case, the maintenance of the cash book provides that the first copy remains in it, and the second serves as an immediate record of the cashier. Instances are marked with the same sequence number. The order of conducting the cash book prohibits any erasures and corrections that have not been agreed. However, after the error is stipulated, corrections can be made, which must be necessarily certified (signed) by the chief accountant and the cashier.

The maintenance of the cash book is conditioned by the fact that all records must be entered immediately after the issuance or receipt of money to the cashier. At the end of the working day, the cashier calculates the totals for all transactions for the day, identifies the balance at the cash desk and, together with the cash and incoming cash orders, transfers the report to the accounting department. Having received from the cashier all the necessary documents, the accountant must sign for the main copy of the book.

The maintenance of the cash book must be daily. In this case, it is necessary to take the remaining amount of money in the cash desk at the end of each day. It is necessary to say that accountants and other accountants who have the right to sign documents of the cash department should not fulfill the duties of the cashier. As for monitoring compliance with the proper conduct of the book, it should be implemented by the chief accountant.

Both organizations and individual entrepreneurs are required by banks to set a limit on the balance of funds in the cash desk. All amounts exceeding this established limit must be submitted to the credit institution. That's why banks demand that absolutely everyone keep the cash book. IP is considered on a par with any other organization. However, this is not entirely correct, because Business money is not separated from personal money. Therefore, the legislation does not establish any restrictions on their spending.

Nevertheless, both employees of credit organizations and employees of the tax inspection believe that the activities of the entrepreneur should be regulated by the same laws as the work of all legal entities. At the same time, in the process of withdrawing from the tax account or during the verification of the accounts of the IP, the tax authorities may require the presentation of a cash book. Insisting on their own, often tax inspectors mention responsibility and penalties. In fact, the PI is only liable if the required procedure for performing cash transactions is violated, but not for lack of a cash book.

Similar articles





Trending Now






Copyright © 2018 Theme powered by WordPress.