Organizations that carry out transactions through the cashier must comply with cash discipline. When issuing or receiving funds, the cashier must draw up a cash statement. This document was approved by order of the Ministry of Finance of the Russian Federation and has the number 5-G. You can also develop a form yourself, by approving it in the organization's accounting policy.
Necessary
- - supporting documents;
- - the form of the cash report.
Instructions
Step 1
First of all, put down the date and serial number of the document. Enter the name of the organization, for example, LLC "Romashka", a structural unit. Below, indicate the last name, first name and patronymic of the employee who provided the report. Write down his passport data (series, number, issued by whom and when, the number of the structural unit). If the employee was assigned a personnel number when hiring, enter it in the cash statement.
Step 2
First, indicate the amounts that were issued to the accountable person from the cash desk (enter this information on the basis of an expense cash order). Next, write down the employee's expense details. Here you need to specify the types of payments (for example, fare, accommodation, purchase of household goods, etc.). Please note that all information is entered only on the basis of supporting documents (checks, invoices, receipts, etc.), and they must be filled out correctly.
Step 3
On the reverse side, write in the details of supporting documents - number, date. Enter the amount shown on the receipt. Since only those expenses that are economically justified are accepted for accounting, indicate in a separate column the amount accepted for accounting.
Step 4
Draw up the cash register in a single copy. It can be filled in using automated programs or manually. The accountant, the chief accountant and the cashier must write the report. Remember that the employee himself must enter the information about the supporting documents, you just have to check this information.
Step 5
If the amount is issued in foreign currency, then the report must be filled in accordingly. For this, there are special columns in the form. The report is approved by the head of the organization or an authorized employee, after which it is filed to the cash book.
