All cash transactions of the enterprise must be documented. For this, the Government of the Russian Federation has developed special forms. One of the main forms is the cashier's report. The cashier transfers this document to the accounting department to record the flow of funds.
Instructions
Step 1
The cashier's report of the organization must be drawn up by the cashier or another person authorized for this. The document is drawn up on the days when any transactions with the company's cash were carried out.
Step 2
You can fill out the report using an automated program, or you can do it manually. First of all, indicate the date of the document. In the tabular section, enter information about the cash flow.
Step 3
Indicate the name of the operation, for example, taken from Ivanov Ivan Ivanovich. After that, fill in the number of the corresponding account. For example, if funds are issued sub-account, enter account 71; if salary is issued from the cash desk - 70. Enter the amount, for example, if issued from the cash desk - indicate the amount in the column "Expense", if received - "Income". Summarize below, sign the document.
Step 4
Fill in all the documents on the basis of which the information was entered to the cashier's report. Let's say an employee returns unused accountable funds. Fill out an incoming cash order (form No. KO-1). Indicate the serial number of the document and the date of preparation. Enter the name of the organization and the name of the structural unit.
Step 5
In debit, indicate the account where the funds came from. Let's say this is a subreport return. For debit enter account 50, and for credit - 71. Enter the amount. Below, write from whom the funds were accepted (name of the reporting person). Next, enter the amount in words.
Step 6
Fill out the receipt. Indicate the number and date of the missile defense system, full name. employee, basis and amount. Sign the documents with the chief accountant and cashier.
Step 7
If you issue funds from the cash desk of the enterprise, fill out an expense cash order (form No. KO-2). Indicate the number and date of preparation of the document, the name of the organization and the name of the structural unit.
Step 8
In the tabular section, fill in the debit and credit account, enter the amount. Under the table, indicate to whom the funds are issued. Also write in the name of the foundation document and the amount in words. If there are applications, indicate their details, for example, when paying salaries on this line, the payroll is indicated.
Step 9
Sign the document with the chief accountant, the employee and the cashier. Place the seal of the organization.
