Maintaining cash documentation when working with cash is a mandatory requirement for legal entities and private entrepreneurs. The cash book is a consolidated accounting document that records the movement of money at the cash desk of the company. Within a small enterprise, it is started in one copy. Let us consider in more detail the features of maintaining and storing the document. In particular, how to stitch a cash book in a year.
What is a document for?
A cash book is issued for all persons with a cash register. This requirement applies to individual entrepreneurs, including those working on the simplified tax system. Form KO-04 was approved in 1998 by the Decree of the State Statistics Committee of the Russian Federation. A paper form and an electronic cash book are allowed, the electronic version form can be kept in Word and Excel with mandatory protection against unauthorized access. The cashier (operator) conducts it, but the chief accountant exercises control over the correctness of the filling. The correctness of the conduct is systematically checked by regulatory authorities.
In large companies, maintaining a cash book is necessary in each unit, provided that each of them is listed on a separate balance sheet. One unit has one copy of the document. Copies of the book and originals of primary documents are provided to the main office (management company). Information about the remaining money is taken into account when drawing up the balance sheet and reporting on the enterprise as a whole. Consider below how to stitch a cash book in a year.
The procedure for processing a handwritten document
The paper version is an A4 brochure that is printed on a printer or in a printing house and kept in manuscript. Sheets are necessarily numbered and stitched. It must conform to the form of KO-04. You need to know how to stitch a cash book in a year. The process of numbering and maintaining electronic and paper format differs from the classic version used in office work.
Important! Pages are numbered, duplicating the number in duplicate. The first page is the original, the second is a copy. A copy is filled out with carbon paper and transferred to the accounting department for reporting. To detach the second page, a cut line is provided.
It is more convenient to execute the firmware at the bottom of the page. The edges of the thread are displayed on the back of the last sheet, fastened with a knot, paper seal and seal. The seal is placed in such a way that it partially captures the page of the book and the seal. Nearby indicate the number of pages, put the signature of the head or chief accountant.
The procedure for issuing an electronic version
When registering an electronic format for a cash book, the form is conditionally divided into two parts by a line that separates even and odd pages. A cut of a printed sheet is performed horizontally along a given line. The top of the page is the original, the bottom is separated for transmission to the accounting department for reporting.
Important! The document is maintained daily, except in situations where settlements were not performed. The cashier at the beginning and end of the day makes information about the balance at the cash desk. This is a required entry!
Consider how to arrange a cash book for the year. The operator makes notes on the movement of funds in the document as financial transactions are conducted. Be sure to fill out information for each incoming and outgoing cash warrant. At the end of the shift, the total amount of the expense, income is necessarily knocked out, the cash balance is calculated.Primary documents are attached to a cut-off copy of the book and transferred to accounting. The accountant certifies the original page and its copy with his own signature.
The design of the cover page. Nuances
The title page of the cash book is filled in accordance with the unified form KO-4. It contains the full name of the company, structural unit and OKPO. Private entrepreneurs indicate the full name, if the name of the company is missing. It should be stated for what period (months and year) the document is started.
First sheet: features of the transfer of the remainder of the money
Before stitching a cash book for a year, you need to know the subtleties of its filling. At the top of the page write the date, indicating the current day, month and year. Be sure to indicate the amount of cash balance in cash at the beginning of the day. It is carried over from the balance prescribed at the end of the previous day. If a new book is opened, the remainder is taken from the precursor. On the first page, filled on the first day of the calendar year, register cash balances calculated at the end of the last day of the last year.
Filling in the book sheet form
Columns 1-5 are filled out from the RKO and PKO forms. In the cell "Document Number" prescribe the current number from the registered order. Column 3 should indicate the full name the recipient or the person who handed over the money. The corresponding account number is required only for legal entities, individual entrepreneurs put a dash in the box or leave it blank. The amounts of consumption / income are indicated in numbers, prescribing a penny. In the transfer line, the amounts of income and expense are twisted separately. Columns and lines that are not filled must be marked with a dash in the form of the letter Z.
How to calculate the residual amount at the box office?
The balances at the end of the day are calculated by the formula: to the balance of money at the beginning of the day, the amount of income is added and the expense is subtracted. In the ward take into account all the funds received at the cash desk. If the balance at the end of the shift left the money intended for the issuance of salaries, scholarships and other social benefits, are indicated below under the lump sum. The calculation allows you to identify excesses and shortages. How to stitch a cash book in a year, consider below.
The nuances of maintaining a document
The person responsible for issuing and receiving money can be any employee appointed by the head of the company by issuing an appropriate order. In firms with a small number of employees, a manager can conduct a cash book with his own hands. The basis for making entries in the document are business transactions, which are reflected in credit and debit orders. Accounting is carried out on the day of settlement. If during the day there was no movement of money, this day is not reflected in the book.
You can make adjustments to the document. Changes are recorded with a breakdown and the date of correction. The information is certified by the person who made the adjustment. After reconciling the entries at the end of the day with the amount of cash in fact, the information is verified by the signatures of the operator and the chief accountant. Many are interested in how many years to keep a cash book. The answer is simple. It is stored at the enterprise for at least 5 years. The absence of a cash book and its maintenance in violation of the law is punishable by fines of 40-50 thousand rubles for enterprises and 4-5 thousand rubles for the official responsible for maintaining the document.
How to flash a document at the end of the year?
The standard book has 50-100 sheets. In large companies, where business operations are actively conducted, pages may not be enough. In such a situation, they start a new document that continues the old one. It indicates the time period during which it is conducted. The paper version, which is filled manually, is flashed before the first filling.
Copies of papers for accounting are a set of cash register and cash register issued in a day, sheets of the book, filled in a carbon copy with the original signature of the officials.The chief accountant verifies the records with the order forms, and the amount of the primary documentation transferred is indicated in the cash book. This record is a receipt on receipt of the primary documentation of the cashier. All operations on the book are entered in the form of postings to the relevant accounting accounts.
Important! In addition to orders, all primary documentation is filed with a copy. It includes receipts, powers of attorney, advance payments, extracts from orders and other documents related to the movement of money at the checkout.
The electronic version is kept on a computer differently. To do this, use special software. When forming postings at the checkout, a form is created automatically. But it’s important to find out something else. How is the cash book stitched at the end of the year? It can be printed at the end of the day and executed in duplicate in the same way as the paper version. Store the printed version at the cash desk of the company.
Original sheets are flashed into a single book at the end of the year, and copies are transferred daily to bookkeeping. If you have electronic document management, a printout is optional. Electronic pages are signed by the digital signature of the cashier and chief accountant. It is necessary to provide protection against changes after signing the book and unauthorized access. It should be remembered that if there are inaccuracies in the accounts, the cash book is a document showing the general picture of cash flow and confirming the legitimacy of operations.
