Cash book is a document with the help of which the accountant keeps records of all operations carried out by the organization's cash desk for the receipt and issuance of cash. Each company that works with cash must keep a cash book in only one copy manually or in an automated way (in electronic form). The unified form No. KO-4 is used as a document blank.
It is necessary
- - "Procedure for conducting cash transactions in the Russian Federation";
- - form of the cash book No. KO-4;
- - a needle, thread;
- - printing.
Instructions
Step 1
To keep a cash book in electronic form by the beginning of the next working day, make two machines of the same content: "Cash book slip sheet" and "Cashier's report". The entries in both documents must be the same and contain all the necessary details. In the loose leaf of the book, formed last for the month, write down the total number of sheets of the cash book formed over the past month, and in the loose leaf formed by the last for the year - the total number of pages of the book for the year.
Step 2
Book all pages in chronological order. Number in ascending order from the beginning of the year. Binder the “Cash Book Slip Sheets” in a binder folder. At the end of the year, sew the folder with threads, seal and certify with the signatures of the head and chief accountant. Lubricate the paper with the print on both sides with glue based on water glass. After the book is sealed, apply another layer of glue. Such measures are necessary so that the sheets cannot be removed from the book. "Cashier's report", together with the attached receipt and expenditure cash orders, file it in the magazine-order "Cashier".
Step 3
To maintain a cash book manually, purchase one from a store. Number the sheets before you start working with it. Number the first and second parts of the sheets with the same number. Stitch the cash book and seal it with a wax or mastic seal. Verify the total number of sheets with the signatures of the manager and the chief accountant on the last page. Leave the first parts of the sheets in the cash book. Tear off the second parts upon completion of all cash transactions for the day. They are the cashier's report.
