At each enterprise where cash flow occurs, cash documents must be kept. One of them is a cash book, in which information about cash transactions is entered by the organization's cashier. The form of this document is approved by the Decree of the State Statistics Committee of Russia and is unified.
Necessary
- - form of the cash book;
- - documents of the enterprise;
- - incoming and outgoing cash orders;
- - the seal of the organization.
Instructions
Step 1
The cover of the cash book must contain the name of the company in accordance with the charter, other constituent document or the personal data of an individual registered as an individual entrepreneur (if the company has the appropriate organizational and legal form), as well as the name of the department (structural unit) in which this document.
Step 2
On the title page of form No. KO-4, write the name of the enterprise, service (department) in which cash transactions are carried out. Specify the period (month and year) for which the cash book is filled.
Step 3
On each sheet of the cash book, you need to indicate the date (month, day, year), as well as number the pages. In the first column of the form, enter the number of the cash document (receipt or expense cash order). In the second column, indicate the name of the buyer or supplier in accordance with the constituent documents of the enterprise or the surname, initials of an individual, if the OPF of the counterparty is an individual entrepreneur.
Step 4
In the third column, write the accounting entry corresponding to the completed cash transaction (number of the corresponding account, subaccount). The fourth column is intended for writing the amount of the receipt, if the funds have arrived at the organization's cash desk. Fifth - to indicate the amount of the expense slip, if money was issued to employees (payment of wages, vacation pay, travel allowances) or to suppliers as payment on the invoice.
Step 5
Each sheet is copied. The amount of funds at the beginning of the day, total and at the end of the day is indicated. A separate line is allocated to the amount of money for wages, social payments. At the end of the day, the cashier puts his signature, indicates the surname, initials. The number of incoming and outgoing orders should be entered in words and handed over to the accountant.
Step 6
After a month, all sheets of the cash book are numbered and laced. On the last page a company stamp is put, the number of numbered, laced pages, and the date are indicated. The book is certified with the signatures of the director of the enterprise and the chief accountant (indicating their positions, personal data).
