The account of money resources on the settlement account and in cash desk of the enterprise

The activity of any enterprise, one way or another, is connected with cash or non-cash settlements. Accounting for cash, cash and non-cash, is reflected in the accounting on the accounts:

50 - cash desk, where operations related to cash payments are reflected;

51 - the settlement account where the transactions are carried out by bank transfer through the bank;

52 - applies if the company has settlements in foreign currency;

55 - funds on check books, letters of credit, corporate bank cards;

57 - funds for which an operation was carried out for the enterprise, but not received for some reason on a certain date for the bank.

In general, the accounting of cash is mainly carried out on accounts 50 and 51. It is these accounts that account for the majority of financial transactions.

The account of money resources on the settlement account is made for settlements between the enterprises with the help of credit organizations.

The main operations performed with a settlement account are the transfer of funds by payment orders to pay for goods, materials, services. Also, calculations are made with the budget, but there is one more point where the tax authorities can withdraw the amount from the current account for payment of arrears and penalties for taxes. The withdrawal is made on a payment request without acceptance. On a payment request, you can also settle with the receiving organization, for example, services, but in this case with the acceptance of the payment claim. Also, you can withdraw cash from a checking account for a particular purpose: payroll, purchase of products, etc. The goals indicated in the checkbook for which funds are withdrawn must be documented.

The account of money resources is supervised by means of an extract of bank. It reflects both all receipts to the settlement account, and retirements with the provision of analytical data on counterparties. Payments and vendor invoices are attached to the statement.

Currently, banks are working towards non-contact customer service. With the help of the Internet and the "Bank-Client" program, ("Sberbank Online") the company conducts operations on the current account.

Accounting of cash in the enterprise through the cashier is maintained in account 50. Cash payments are made for settlements with employees on wages, for settlements with suppliers, for the issuance of funds for reporting. Legal entities can make settlements, but there is a limit: one contract should not exceed 100 thousand rubles. Also, enterprises are required to provide at the beginning of the year in the bank the calculation of the cashier's limit, which is approved in a certain amount for each day. The daily revenue at the checkout must be spent or collected so that the balance at the checkout does not exceed the approved limit.

Cash accounting is carried out with the help of primary documents: income, expenditure orders - as well as keeping records of all transactions in the cash register and cash book. Primary documents must correspond to the form of standardized documents and be completed on ready-made forms or by printing on a computer. The cash book, similarly, can be generated electronically if the accounting is maintained in the program, but must be printed out daily and pinned to the folder, then sewed and threaded at the end of the reporting period.