In any enterprise, it becomes necessary to make settlements with accountable persons. The issuance of funds is accountable for business and production costs, for the administrative costs of branches, for the payment of business trips, for the payment of wages. This type of transaction is a kind of cash transactions of the enterprise. Therefore, in order to properly comply with the rules for issuing and writing off the amounts of submission, it is necessary to be guided by the regulations on the conduct of cash transactions.
It is necessary
- - order of the head of the organization;
- - advance report;
- - book of accounting of income and expense orders;
- - account cash warrant;
- - cash receipt order;
- - a receipt for depositing unused funds.
Instructions
Step 1
Issue cash to the accountable person, according to the cash outflow order. Such an order must be correctly executed, certified with a stamp with the details of the expense note and the signatures of the chief accountant, cashier and accountable person. The issuance of funds to the accountable person is made upon presentation of a passport. Then the cash outflow order must be registered in the accounting book of the receipt and debit orders. For this operation, the company's accountant needs to make an accounting entry: Debit 71 "Settlements with accountable persons" - Credit 50 "Cashier" in the amount of funds issued to the accountable person.
Step 2
Write off the reported amounts based on the presented advance report. The advance report must be drawn up in one copy and certified by the signatures of the head of the enterprise, the accountable person and the accounting employee. The advance report must be accompanied by the originals of documents confirming these expenses, for example, receipts, checks, travel documents, travel tickets. Then the accountant of the enterprise needs to check the intended use of the funds spent and tweak their total amount.
Step 3
Accept unused cash at the cashier by the reporting person. Such funds remain as a result of the excess of the amounts issued in advance over the actual costs of the reporting entity. Acceptance of such funds in the cash office of the enterprise is carried out according to an incoming cash order, which must be signed by the chief accountant and the cashier, as well as certified with a cash stamp. Incoming cash order is drawn up in one copy, and then registered in the accounting book of receipts and debit orders of the enterprise. Such a cash order remains with the accountant of the enterprise, and the accountable person is given a receipt for the introduction of unused funds. For this operation, the company's accountant needs to make an accounting entry: Debit 50 "Cashier" - Credit 50 "Settlements with accountable persons" for the amount of unused funds by the accountable person.
